International Social Comparisons of Corporate Responsibility

LM, Catalao; AS, Branca

doi:10.4172/2162-6359.1000327

Cited by 7 publications

(10 citation statements)

References 11 publications

(16 reference statements)

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“…Recently, CSR has changed from a voluntary or a purely corporate philanthropy to a regulatory and wider concept of sustainability with regard to the social, environmental and financial performance of a company in a long run (Christensen, Hail, & Leuz, 2019;Hopkins, 2005;Kamasak, James, & Yavuz, 2019;Pimentel, Branca, & Catalaolopes, 2016;Sawhny, 2008;Schönherr, Findler, & Martinuzzi, 2017). Although there is intensive discussion about sustainability the meaning of CSR still remains ambiguous (Burke, 2015;Ebner, 2007).…”

Section: Understanding Csr: the Problem Of Definitionmentioning

confidence: 99%

“…Summarizing literature review (Cassar & Meier, 2017;Christensen et al, 2019;De Bettignies & Robinson, 2018;Eccles et al, 2014;Hanafin et al, 2017;Hedblom, Hickman, & List, 2019;Mazurkiewicz, 2004;Nilsson & Robinson, 2018;Perez, de los Salmones, & Liu, 2019;Pimentel et al, 2016;Ramelli et al, 2018;Reinhardt et al, 2008;Schönherr et al, 2017), the return of CSR implementation can be grouped into economic, social and political aspects:…”

Section: The Positive Impacts Of Csr Implementationmentioning

confidence: 99%

“…According to Pimentel et al (2016), these indices can be grouped into four categories: socially responsible investment, adherence to communities and initiatives that promote CSR, reporting on sustainability practices, process of accreditation in social responsibility norms (Table 1) "Reporting on sustainability practices" (the third group) is considered as an important tool for monitoring and evaluating CSR integration. It translates social responsibility into business practices in order to decrease complexity (Fanny & Mathilda, 2018).…”

Section: Csr Assessment Tools and Indicesmentioning

confidence: 99%

“…The fourth category, distinguished by Pimentel et al (2016), is "Process of accreditation in social responsibility norms" and the examples of which could be ISO 14001, ISO 26000, and so on. ISO standards are international, voluntary-based standards that may support innovation and provide solutions to global challenges.…”

Section: Csr Assessment Tools and Indicesmentioning

confidence: 99%

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Assessment of corporate social responsibility by addressing sustainable development goals

Liang

Zhang

et al. 2020

Corp Soc Responsibility Env

118

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The aim of this study is to discuss the issues relevant to the CSR evaluation and to develop a model of CSR assessment by taking into account SDGs. Based on a critical literature review, the advantages and limits of CSR assessment models were analyzed with the SDGs addressed, and the framework of a novel model of CSR assessment was proposed in this study. The main limitations of CSR in addressing SDGs were defined as follows: the selective implementation of SDGs, greenwashing, the lack of the integration of the stakeholders, the lack of incorporation of SMEs, and the difference in CSR practices among countries. The created model includes all SDGs involved. Moreover, the positive and negative effects of CSR on SDGs were addressed. This proposed CSR assessment model can help to solve the major problems described above: selective implementation of SDGs, greenwashing, and the inability to compare CSR among industries or countries.

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Section: Understanding Csr: the Problem Of Definitionmentioning

confidence: 99%

Section: The Positive Impacts Of Csr Implementationmentioning

confidence: 99%

Section: Csr Assessment Tools and Indicesmentioning

confidence: 99%

Section: Csr Assessment Tools and Indicesmentioning

confidence: 99%

See 2 more Smart Citations

Assessment of corporate social responsibility by addressing sustainable development goals

Liang

Zhang

et al. 2020

Corp Soc Responsibility Env

118

View full text Add to dashboard Cite

show abstract

“…Though, in literature, there has been made many attempts to defi ne the determinants of CSR, it is still unclear what is the main reason for companies to employ or not employ the CSR disclosure practices even now (Crilly et al, 2016;Servaes & Tamayo, 2013;Epstein, Buhovac, 2016). There is a considerable increase in literature on the CSR disclosure; however, only a limited number of papers are dealing with the relationship between the CSR penetration and institutional factors that have an impact on the CSR disclosure (Desai, 2016;Collucia et al, 2018).…”

Section: Business Administration and Managementmentioning

confidence: 99%

Policies to promote Corporate social responsibility (CSR) and assessment of CSR impacts

Lu¹,

Ren²,

Lin³

et al. 2018

E+M

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Exploring the relationship between corporate social responsibility and firm competitiveness

Ren

Yao

et al. 2020

Economic Research-Ekonomska Istraživanja

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This study deals with the relationship between corporate social responsibility (CSR) and firm competitiveness. Based on the comprehensive literature review, the theoretical model, providing linkages between CSR and corporate competences, has been developed. The created model was empirically tested, and the case study in Lithuania was conducted based on the assessment of influence of different social responsibility dimensions (environmental, social, economic, shareholder and voluntariness) on separate elements of competitiveness (financial capacity, quality of production, satisfied needs of consumers, efficiency, introduction of innovations and company's image). The survey of 33 Lithuanian companies, i.e., all companies in Lithuania that have joined Global Compact, was performed by employing questionnaires. The conducted empirical research confirms that separate social responsibility dimensions (environmental, social, economic, shareholder, voluntariness) differently affect separate elements of competitiveness: financial capacity, quality of production, satisfied needs of consumers, efficiency, introduction of innovations and company's image. It has been found that neither the quality of production nor the possibilities for introduction of innovations in a company are affected by the dimensions of social responsibility. Whereas company's image, reputation and the factor of satisfied needs of consumers are affected by all dimensions of social responsibility that have been analysed. It has been noticed as well that the element of competitiveness, i.e., financial capacity, is affected by environmental and economic social responsibility dimensions; whereas, productivity and work efficiency are mostly related to social, shareholder and philanthropic dimensions. The main input of this paper is the definition of linkages between specific Corporate Social Responsibility dimensions addressed by the Global Compact and the main elements of competitiveness that have been identified based on rigorous and systematic literature review. The paper applies a completely different approach ARTICLE HISTORY

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International Social Comparisons of Corporate Responsibility

Cited by 7 publications

References 11 publications

Assessment of corporate social responsibility by addressing sustainable development goals

Assessment of corporate social responsibility by addressing sustainable development goals

Policies to promote Corporate social responsibility (CSR) and assessment of CSR impacts

Exploring the relationship between corporate social responsibility and firm competitiveness

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