Priority Stakeholders’ Perception: Social Responsibility Indicators

Seibert, Rosane Maria; Macagnan, Clea Beatriz; Dixon, Robert

doi:10.3390/su13031034

Cited by 6 publications

(6 citation statements)

References 118 publications

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“…However, it is still incipient [12,20,22,23]. That can occur for three reasons: the difficulty in identifying the stakeholders by disclosure [54,[56][57][58]; the problem of listening to their interests [12,[19][20][21][22][23]; or the complexity of the concept attributed to organizational sustainability [45], especially the cultural pillar that is still in the process of being inserted into the idea [19,40].…”

Section: • Corporate Social Responsibility Ethos Indicators [65];mentioning

confidence: 99%

“…That means the literature analyzes the disclosure level using indicators constructed from the analysis. On the other hand, research that presents the stakeholder's perspective is much more restricted [12,[19][20][21][22][23]. Also, the study concentrates on the sustainability tripod, namely: economic, environmental, and economic, without including information about cultural sustainability identified as forming the fourth sustainability pillar for organizations.…”

Section: Introductionmentioning

confidence: 99%

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Culture: A Pillar of Organizational Sustainability

Macagnan¹,

Seibert²

2023

Ecotheology - Sustainability and Religions of the World

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Sustainability is a concern that permeates all levels of society and is premised on meeting the needs of the present without compromising the ability of future generations to meet theirs. More recently, policies and research have emerged that guide organizations to align their activities with the broader sustainable development agendas, including cultural issues, not just economic, social, and environmental ones. Culture is the material and immaterial attribute of society. It incorporates social organizations, literature, religion, myths, beliefs, behaviors and entrepreneurial practices of the productive segment, use of technology, and expressive art forms on which future generations depend. Thus, cultural sustainability is a fundamental issue and is configured as the fourth pillar of sustainability, equal to social, economic, and environmental issues, which has to do with the ability to sustain or continue with cultural beliefs and practices, preserve cultural heritage as its entity, and try to answer whether any culture will exist in the future. The importance of cultural sustainability lies in its power to influence people. Their beliefs are in the decisions made by society. Thus, there can be no sustainable development without including culture.

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Section: • Corporate Social Responsibility Ethos Indicators [65];mentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Culture: A Pillar of Organizational Sustainability

Macagnan¹,

Seibert²

2023

Ecotheology - Sustainability and Religions of the World

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“…In addition to the discussion of the number of dimensions, the traditional literature is about the measurement—that is, the evaluation of the perspective considering the aggregated indicators of business strategies and actions. A direction to take in the literature on CSR is the study and development of rating scores, indexes, and rankings in order to measure the sustainability efforts and performance of firms (Diez-Cañamero et al, 2020 ; Dočekalová & Kocmanová, 2016 ; Vani, et al, 2016 ; Seibert, Macagnan, & & Dixon, 2021 ). Such indexes are mainly based on the construction of composite indicators to account for the multi-dimensional nature of CSR.…”

Section: Background and Research Contextmentioning

confidence: 99%

Corporate Social Responsibility Activities Through Twitter: From Topic Model Analysis to Indexes Measuring Communication Characteristics

Salvatore

Biffignandi²,

Bianchi

2022

Soc Indic Res

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The communication of corporate social responsibility (CSR) highlights the behavior of the business toward CSR and their framework of sustainable development (SD), thus helping policymakers understand the role businesses play with respect to the 2030 Agenda. Despite its importance, this is still a relatively underexamined and emerging topic. In our paper, we focus on what businesses communicate about CSR through social media and how this relates to the Sustainable Development Goals (SDGs). We identified the topics discussed on Twitter, their evolution over time, and the differences across sectors. We applied the structural topic model (STM) algorithm, which allowed us to estimate the model, including document-level metadata (time and sector). This model proved to be a powerful tool for topic detection and the estimation of the effects of time and sector on the discussion proportion of the topics. Indeed, we found that the topics were well identified overall, and the model allowed catching signals from the data. We derived CSR communication indexes directly from the topic model (TM) results and propose the use of dissimilarity and homogeneity indexes to describe the communication mix and highlight differences and identify clusters.

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“…Stakeholders are all of the individuals or groups that have contributed dedicated assets to an enterprise and who are already in venture capital status as a fait accompli (Razums and Laguna, 2018 ; Seibert et al, 2021 ). Given the differing or even contradictory goals, choices, and needs of the different stakeholder groups, the researchers usually divide them into two categories, primary and secondary stakeholders (Bridoux et al, 2016 ; Singh et al, 2020 ).…”

Section: Literature Reviewmentioning

confidence: 99%

Stakeholder governance and the CSR of banks: An analysis of an internal governance mechanism based on game theory

Yao

2022

Front. Psychol.

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Banks have an important social responsibility to serve the real economy and to maintain financial stability, and they also need to be responsible to borrowers and others. Against the backdrop of the COVID-19 pandemic affecting the global economy and increasing financial risks, it is particularly important for banks to assume social responsibilities. This study theoretically analyzed the outstanding applicability of stakeholder governance theory. Using a two-stage game method, the optimal pressure intensity of the social responsibility stakeholders was calculated, and the dynamic performance of shareholders was deduced. We found that the establishment of the social responsibility stakeholder governance mechanism will prompt the bank to fulfill its social responsibilities; rational social responsibility stakeholders will not lead to poor bank management due to excessive behavior; and shareholders with social responsibility can self-consciously choose the investment projects with lower negative externalities. The conclusions can be summarized as follows: The participation of stakeholder and the establishment of the social responsibility function of the board of directors can help promote a bank's social responsibility performance. This work studied the social responsibility of banks from the new perspective of stakeholder governance, expands the theoretical boundaries, and puts forward relevant suggestions to enhance the application value of this research.

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Priority Stakeholders’ Perception: Social Responsibility Indicators

Cited by 6 publications

References 118 publications

Culture: A Pillar of Organizational Sustainability

Culture: A Pillar of Organizational Sustainability

Corporate Social Responsibility Activities Through Twitter: From Topic Model Analysis to Indexes Measuring Communication Characteristics

Stakeholder governance and the CSR of banks: An analysis of an internal governance mechanism based on game theory

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