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International Journal of Corporate Social Responsibility最新文献

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Navigating the myriad of corporate quality standards: a CSR and stakeholder perspective 驾驭纷繁复杂的企业质量标准：企业社会责任和利益相关者视角
International Journal of Corporate Social Responsibility Pub Date : 2024-02-01 DOI: 10.1186/s40991-023-00087-3
William J. Ritchie, Scott Gallagher, Steven A. Melnyk, Ali Shahzad
{"title":"Navigating the myriad of corporate quality standards: a CSR and stakeholder perspective","authors":"William J. Ritchie, Scott Gallagher, Steven A. Melnyk, Ali Shahzad","doi":"10.1186/s40991-023-00087-3","DOIUrl":"https://doi.org/10.1186/s40991-023-00087-3","url":null,"abstract":"","PeriodicalId":31160,"journal":{"name":"International Journal of Corporate Social Responsibility","volume":"166 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139828863","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Translating brand reputation into equity from the stakeholder’s theory: an approach to value creation based on consumer’s perception & interactions 从利益相关者理论出发，将品牌声誉转化为资产：基于消费者感知和互动的价值创造方法
International Journal of Corporate Social Responsibility Pub Date : 2024-01-26 DOI: 10.1186/s40991-023-00085-5
O. Adewole
{"title":"Translating brand reputation into equity from the stakeholder’s theory: an approach to value creation based on consumer’s perception & interactions","authors":"O. Adewole","doi":"10.1186/s40991-023-00085-5","DOIUrl":"https://doi.org/10.1186/s40991-023-00085-5","url":null,"abstract":"","PeriodicalId":31160,"journal":{"name":"International Journal of Corporate Social Responsibility","volume":"33 19","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139595354","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Synthesising synergies between CSR and BHR for corporate accountability: an integrated approach 企业社会责任和企业人力资源之间的综合协同作用:一种综合方法
International Journal of Corporate Social Responsibility Pub Date : 2023-10-28 DOI: 10.1186/s40991-023-00084-6
Mallika Tamvada
{"title":"Synthesising synergies between CSR and BHR for corporate accountability: an integrated approach","authors":"Mallika Tamvada","doi":"10.1186/s40991-023-00084-6","DOIUrl":"https://doi.org/10.1186/s40991-023-00084-6","url":null,"abstract":"Abstract While an emerging literature considers Corporate Social Responsibility (CSR) as obligatory, voluntarism has dominated the scholarship and policymaking related to CSR. Almost parallel to this literature, the field of law has conceived and advanced the concept of Business and Human Rights (BHR) for addressing the human rights impacts of corporations. A new wave in the literature is exploring the relationship between these two disparate fields to bridge the corporate accountability gap. Contributing to this emerging debate, this paper develops a new CSR-BHR integrated framework that presents a unified approach towards corporate accountability. The new Framework offers a taxonomy of CSR-BHR strategies that firms can select from to prioritise their CSR-BHR activities for optimising their social contributions. It provides a new foundation for developing consistent policymaking on corporates’ social obligations across the world.","PeriodicalId":31160,"journal":{"name":"International Journal of Corporate Social Responsibility","volume":"49 6","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136158492","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Corporate social responsibility communication in the ICT sector: digital issues, greenwashing, and materiality 信息通信技术领域的企业社会责任沟通:数字问题、漂绿和实质性
International Journal of Corporate Social Responsibility Pub Date : 2023-09-26 DOI: 10.1186/s40991-023-00082-8
Jordan Famularo
{"title":"Corporate social responsibility communication in the ICT sector: digital issues, greenwashing, and materiality","authors":"Jordan Famularo","doi":"10.1186/s40991-023-00082-8","DOIUrl":"https://doi.org/10.1186/s40991-023-00082-8","url":null,"abstract":"Abstract Digitalization brings with it new social and governance issues and heightened responsibility, particularly for corporations. In recent years, society has demanded more transparency from companies about digital technology practices, oversight, and impacts. One sector that sharpens the view on these dynamics is information and communication technology (ICT). This study introduces for the first time an examination of corporate social responsibility (CSR) discourse on digital issues among large ICT firms by using signaling theory to analyze a broad set of media (sustainability, ESG, CSR, integrated, impact, purpose, consolidated management, and annual reports as well as issue briefs and webpages). It clarifies how ICT firms present materiality—a reporting concept associated with fair representation and relevance of information—in their CSR reporting on digital topics. It then discusses implications for greenwashing and makes recommendations for improving disclosure credibility. Graphical Abstract","PeriodicalId":31160,"journal":{"name":"International Journal of Corporate Social Responsibility","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134960450","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Is capital structure associated with corporate social responsibility? 资本结构与企业社会责任相关吗?
International Journal of Corporate Social Responsibility Pub Date : 2023-09-19 DOI: 10.1186/s40991-023-00081-9
Shu-Chen Hsu, Kun-Tsung Wu, Qing Wang, Yuan Chang
{"title":"Is capital structure associated with corporate social responsibility?","authors":"Shu-Chen Hsu, Kun-Tsung Wu, Qing Wang, Yuan Chang","doi":"10.1186/s40991-023-00081-9","DOIUrl":"https://doi.org/10.1186/s40991-023-00081-9","url":null,"abstract":"Abstract Based on a total of 1,590 listed non-financial firms on the Taiwan Stock Exchange and the Taipei Exchanges covering the period of 2007 ~ 2020, this study examines whether a firm's capital structure is affected by its corporate social responsibility (CSR) performance. While existing research has explored the impact of a firm’s CSR performance on various financial and non-financial consequences, this study argues that firm engaging in CSR is putting greater emphasis on the financial and bankruptcy risks arising from the use of debt financing and to maintain firm’s sustainability, firm with better CSR performance tends to reduce the use of debt. Through descriptive statistics, correlation analysis and multiple regression estimation, principal outcome shows that firm with better CSR performance tends to use less debt financing and inter-temporally reduce the use of debt.","PeriodicalId":31160,"journal":{"name":"International Journal of Corporate Social Responsibility","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135060767","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Responsible government and responsible business: the challenge of harnessing CSR in a new epoch 负责任的政府与负责任的企业:新时代企业社会责任的挑战
International Journal of Corporate Social Responsibility Pub Date : 2023-09-19 DOI: 10.1186/s40991-023-00083-7
Ian Taylor
{"title":"Responsible government and responsible business: the challenge of harnessing CSR in a new epoch","authors":"Ian Taylor","doi":"10.1186/s40991-023-00083-7","DOIUrl":"https://doi.org/10.1186/s40991-023-00083-7","url":null,"abstract":"Abstract Much has been written of the implications for government policy on ‘responsible business’ but a comprehensive review of the subject is needed. This literature review will offer an assessment of varied insights to inform academics and practitioners on an important topic in need of scrutiny. The post-war consensus and strength of collective bargaining is waning in the Western world, and an inflection point may be nearing with a new way of working. Governments leveraging responsible business is among the options, but an understanding of the risks inherent in this option available to society is crucial. The world of business is in a new epoch of accepting social responsibility and, at the same time, a crisis of inequality means there is a need for every element of society to put their shoulder to the wheel. Businesses are an extremely powerful element in society, so how should governments harness that productivity for a social purpose? Should governments be encouraging responsible business to improve living standards and rebalance the inequity of incomes, or should political leaders be wary of engaging well-resourced businesses in areas that should be controlled from a democratic mandate? This article examines responsible business by providing comprehensive coverage of the literature in this deceptively mature subject area. Insights from secondary sources are analysed in relation to four key questions to reach an understanding of the risks inherent in crafting policy that expects more from business. The literature review concludes with a focus on the policy area of education, discussing how responsible business has been put into practice to resolve a market failure identified by J. K. Galbraith in the 1940s. Identifying areas such as this will maximise the opportunity of responsible business.","PeriodicalId":31160,"journal":{"name":"International Journal of Corporate Social Responsibility","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135014160","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Towards a definition of sustainable banking - a consolidated approach in the context of guidelines and strategies 对可持续银行的定义——在指导方针和战略的背景下的综合方法
International Journal of Corporate Social Responsibility Pub Date : 2023-03-31 DOI: 10.1186/s40991-023-00078-4
M. Riegler
{"title":"Towards a definition of sustainable banking - a consolidated approach in the context of guidelines and strategies","authors":"M. Riegler","doi":"10.1186/s40991-023-00078-4","DOIUrl":"https://doi.org/10.1186/s40991-023-00078-4","url":null,"abstract":"","PeriodicalId":31160,"journal":{"name":"International Journal of Corporate Social Responsibility","volume":"9 1","pages":"1-26"},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77036835","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Correction: When and where does it pay to be green? – A look into socially responsible investing and the cost of equity capital 更正:什么时候、在什么地方做环保是值得的?-研究社会责任投资和股权资本成本
International Journal of Corporate Social Responsibility Pub Date : 2023-03-03 DOI: 10.1186/s40991-023-00080-w
Yanbing Wang, Michael S. Delgado, Jin Xu
{"title":"Correction: When and where does it pay to be green? – A look into socially responsible investing and the cost of equity capital","authors":"Yanbing Wang, Michael S. Delgado, Jin Xu","doi":"10.1186/s40991-023-00080-w","DOIUrl":"https://doi.org/10.1186/s40991-023-00080-w","url":null,"abstract":"","PeriodicalId":31160,"journal":{"name":"International Journal of Corporate Social Responsibility","volume":"19 1","pages":"1"},"PeriodicalIF":0.0,"publicationDate":"2023-03-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84264185","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
How Corporate Sociopolitical Activism (CSA) impacts portfolio allocations: an experiment 企业社会政治行动主义(CSA)如何影响投资组合配置:一个实验
International Journal of Corporate Social Responsibility Pub Date : 2023-02-23 DOI: 10.1186/s40991-023-00076-6
Shane Enete, Tim Sturr
{"title":"How Corporate Sociopolitical Activism (CSA) impacts portfolio allocations: an experiment","authors":"Shane Enete, Tim Sturr","doi":"10.1186/s40991-023-00076-6","DOIUrl":"https://doi.org/10.1186/s40991-023-00076-6","url":null,"abstract":"","PeriodicalId":31160,"journal":{"name":"International Journal of Corporate Social Responsibility","volume":"10 1","pages":"1-11"},"PeriodicalIF":0.0,"publicationDate":"2023-02-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72896222","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Challenges of CSR in Sub-Saharan Africa: clarifying the gaps between the regulations and human rights issues 撒哈拉以南非洲企业社会责任的挑战:澄清法规与人权问题之间的差距
International Journal of Corporate Social Responsibility Pub Date : 2023-02-21 DOI: 10.1186/s40991-023-00079-3
Achille Gildas Ndong Ntoutoume
{"title":"Challenges of CSR in Sub-Saharan Africa: clarifying the gaps between the regulations and human rights issues","authors":"Achille Gildas Ndong Ntoutoume","doi":"10.1186/s40991-023-00079-3","DOIUrl":"https://doi.org/10.1186/s40991-023-00079-3","url":null,"abstract":"","PeriodicalId":31160,"journal":{"name":"International Journal of Corporate Social Responsibility","volume":"36 1","pages":"1-9"},"PeriodicalIF":0.0,"publicationDate":"2023-02-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79954932","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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