Impact Study on Social Accounting Matrix by Intrabusiness Analysis

Zlati, Monica Laura; Ionescu, Romeo‐Victor; Antohi, Valentin Marian

doi:10.3390/ijerph182312547

Cited by 2 publications

(1 citation statement)

References 31 publications

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“…Previously, rather little theoretical work was done in the area of CSR (e.g., [98]) with regard to experiences and concrete behaviors and there are a few different models being applied to social accounting [99]. Therefore, a well-developed model of health behavior change is applied to CSR, which will be described in the following and used for the empirical work of this study (e.g., [97]).…”

Section: A New and Transtheoretical Model For Csr In The Healthcare S...mentioning

confidence: 99%

Impact of the COVID-19 Pandemic on CSR Activities of Healthcare Providers

Deselaers

Dahmen

Lippke

2022

IJERPH

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(1) Background: Corporate social responsibility (CSR) is important for every company that cares for sustainable structures. Healthcare providers especially have made social responsibility their goal. However, crises such as the COVID-19 pandemic impacted different activities within the healthcare sector including CSR and its monitoring. However, theory-driven CSR research within the healthcare sector is scarce and monitoring requires a structured understanding of the processes. Therefore, the objective of this study was to investigate the CSR practices and activities which healthcare providers have implemented in an exemplified country namely Germany and the effect of the pandemic in this process. (2) Methods: Participants were sampled based on their field of care (general, psychiatric, or rehabilitation), the type of organization (public, private, or non-profit), and group membership. A total of 18 healthcare providers were initially recruited, out of which nine participated in the interviews. They represent companies with yearly revenue of between EUR 110 million and EUR 6 billion, and have between 900 and 73,000 employees. (3) Results: CSR-related activities were postponed due to times of crisis. There was a necessity to rapidly digitalize processes. Frequent and precise communication turned out to be important for keeping employees’ well-being, motivation, and satisfaction levels high. Environmental efforts were counteracted by new hygienic requirements and a shift in priorities. Many study participants expressed the hope that after the pandemic, newly established methods, processes, and structures (e.g., digital meetings, quicker and more inclusive communication) would be maintained and developed further. (4) Conclusions: The pandemic has been challenging and at the same time, these challenges also created opportunities to strike a new path using the learnings to overcome future health-related or economic crises.

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Section: A New and Transtheoretical Model For Csr In The Healthcare S...mentioning

confidence: 99%

Impact of the COVID-19 Pandemic on CSR Activities of Healthcare Providers

Deselaers

Dahmen

Lippke

2022

IJERPH

View full text Add to dashboard Cite

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Corporate social responsibility obscuration strategy: The ineffectiveness of social accounting in CSR implementation

Hadi,

Baihaqi,

Rakhmawati

et al. 2024

CBSR

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This study aims to explore the obscuration of corporate social responsibility (CSR) practices carried out by companies and their impacts on the ineffectiveness of social accounting. Three problems were investigated in this study, including 1) what is the motive behind the CSR practice, 2) how is the CSR obscuration pattern, and 3) how the CSR obscuration impacts the effectiveness of social accounting. This study was conducted on 28 companies that were members of the mining industries going public on the Indonesia Stock Exchange in 2021. To analyze the data, content analysis and taxonomy methods were employed. The results showcased an obscuration of CSR practices from their original goals. The obscuration of CSR could be seen from the motives underlying the CSR implementation, which prioritized economic motives rather than social motives. The five patterns of CSR obscuration comprised 1) motive shifting, 2) meeting the litigation, 3) emphasis on specific CSR implementation, 4) internal stakeholder orientation and support for company operations, and 5) being wrapped or entrusted with company promotion. As a result of the CSR obscuration, it impacted 1) the ineffectiveness of social accounting and 2) the shift in the CSR value from its original purposes.

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Impact Study on Social Accounting Matrix by Intrabusiness Analysis

Cited by 2 publications

References 31 publications

Impact of the COVID-19 Pandemic on CSR Activities of Healthcare Providers

Impact of the COVID-19 Pandemic on CSR Activities of Healthcare Providers

Corporate social responsibility obscuration strategy: The ineffectiveness of social accounting in CSR implementation

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