Corporate Social Responsibility in passenger transport companies

IF 1 Q4 MANAGEMENT

Intangible Capital Pub Date : 2019-10-14 DOI:10.3926/ic.1356

Núria Arimany-Serrat, Anna Sabata-Aliberch, Clara De Uribe Salazar

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引用次数: 3

Abstract

Purpose : Analyse the financial and non-financial information (Corporate Social Responsibility) of passenger transport companies in the Barcelona metropolitan area due to the economic, environmental and social impact of this sector. Design/methodology/approach y : The study uses the analysis of financial statements and an exploratory methodology of the non-financial indicators of passenger transport companies in the Barcelona metropolitan area (Busmet), as well as a validated CSR questionnaire. Financial and non-financial indicators of these companies are used to assess the integrated information, especially Corporate Social Responsibility. Findings : The results show that transport companies have significant challenges in Corporate Social Responsibility since companies in the transport sector contribute significantly to the CO2 emissions that negatively affect the environment. Limitations : The study is focused on a small group of companies and we would like to extend it to goods and passenger transport companies with a wider and more representative sample of the population, due to the economic and social significance of the sector. Originality/value : There are few studies that refer to Corporate Social Responsibility in passenger transport companies, and it is a means of transport that has a significant economic and environmental impact on any city or metropolitan area, subject to diverse changes owing to innovation and current technological advances. The study helps to highlight the importance of the CSR of transport companies.

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客运企业的社会责任

目的:分析巴塞罗那大都会区客运公司的财务和非财务信息(企业社会责任)，因为该部门的经济，环境和社会影响。设计/方法/方法y:本研究使用财务报表分析和巴塞罗那大都会区(Busmet)客运公司非财务指标的探索性方法，以及经过验证的企业社会责任问卷。这些公司的财务和非财务指标被用来评估综合信息，特别是企业社会责任。研究结果表明，运输公司在企业社会责任方面面临重大挑战，因为运输部门的公司对环境产生负面影响的二氧化碳排放有很大贡献。局限性:由于该行业的经济和社会意义，该研究主要集中在一小部分公司，我们希望将其扩展到具有更广泛和更具代表性的人口样本的货物和客运公司。独创性/价值:很少有研究涉及客运公司的企业社会责任，它是一种对任何城市或大都市区都有重大经济和环境影响的交通工具，由于创新和当前的技术进步而发生各种变化。该研究有助于突出运输公司的企业社会责任的重要性。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Intangible Capital MANAGEMENT-

CiteScore

1.50

自引率

16.70%

发文量

审稿时长

33 weeks

期刊介绍： The aim of Intangible Capital is to publish theoretical and empirical articles that contribute to contrast, extend and build theories that contribute to advance our understanding of phenomena related with management, and the management of intangibles, in organizations, from the perspectives of strategic management, human resource management, psychology, education, IT, supply chain management and accounting. The scientific research in management is grounded on theories developed from perspectives taken from a diversity of social sciences. Intangible Capital is open to publish articles that, from sociology, psychology, economics and industrial organization contribute to the scientific development of management and organizational science. Intangible Capital publishes scholar articles that contribute to contrast existing theories, or to build new theoretical approaches. The contributions can adopt confirmatory (quantitative) or explanatory (mainly qualitative) methodological approaches. Theoretical essays that enhance the building or extension of theoretical approaches are also welcome. Intangible Capital selects the articles to be published with a double bind, peer review system, following the practices of good scholarly journals. Intangible Capital publishes three regular issues per year following an open access policy. On-line publication allows to reduce publishing costs, and to make more agile the process of reviewing and edition. Intangible Capital defends that open access publishing fosters the advance of scientific knowledge, making it available to everyone. Intangible Capital publishes articles in English, Spanish and Catalan.