Corporate Social Responsibility (CSR) eJournal最新文献_第3页

Draft Companies (Corporate Social Responsibility Policy) Amendment Rules, 2020: An Analysis 2020年《公司(企业社会责任政策)修订规则(草案)》分析

Corporate Social Responsibility (CSR) eJournal Pub Date : 2020-04-26 DOI: 10.2139/ssrn.3710782

Aseem Sahni

引用次数: 0

Job Satisfaction, Firm Performance and CSR 工作满意度、企业绩效与企业社会责任

Corporate Social Responsibility (CSR) eJournal Pub Date : 2020-04-24 DOI: 10.2139/ssrn.3583984

H. Bao

{"title":"Job Satisfaction, Firm Performance and CSR","authors":"H. Bao","doi":"10.2139/ssrn.3583984","DOIUrl":"https://doi.org/10.2139/ssrn.3583984","url":null,"abstract":"Purpose - The study proposes and empirically tests four hypotheses: the firm and CEO characteristics have a relationship with employees’ job satisfaction / the firm performance is correlated with job satisfaction/ the CSR rating is associated with employee satisfaction / the employee satisfaction is associated with CSR ratings. \u0000 \u0000Design/methodology/approach - Hypotheses were all tested through both linear regression and logistic regression analyses, using data from Wharton Research Data Services (WRDS). \u0000 \u0000Findings – The result of this study provides the evidence that the firm characteristics are important factors that affect employee satisfaction and job satisfaction is positively correlated with the firm performance. Moreover, when job satisfaction increases, the CSR rating will increase. However, when the CSR rating increases, the impact of job satisfaction depends on the variable we used to measure the job satisfaction. \u0000 \u0000Practical implications – The finding of this paper can be used in human resources management and understanding the impact of CSR on employee satisfaction is relevant to corporate performance. \u0000Key word - Corporate social Responsibility Rating/ Employees’ benefits/ Firm Performance/ Job satisfaction","PeriodicalId":388011,"journal":{"name":"Corporate Social Responsibility (CSR) eJournal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-04-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134402763","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: 2

Credit Ratings in the Age of Environmental, Social, and Governance (ESG) 环境、社会与治理时代的信用评级

Corporate Social Responsibility (CSR) eJournal Pub Date : 2020-04-18 DOI: 10.2139/ssrn.3595376

Ruoke Yang

引用次数: 4

Reducing Product Expiration by Aligning Salesforce Incentives: A Data-driven Approach 通过调整销售人员激励来减少产品过期:数据驱动的方法

Corporate Social Responsibility (CSR) eJournal Pub Date : 2020-04-07 DOI: 10.2139/ssrn.3040368

A. Akkas, Nachiketa Sahoo

{"title":"Reducing Product Expiration by Aligning Salesforce Incentives: A Data-driven Approach","authors":"A. Akkas, Nachiketa Sahoo","doi":"10.2139/ssrn.3040368","DOIUrl":"https://doi.org/10.2139/ssrn.3040368","url":null,"abstract":"Product expirations at retail stores erode profits and burden the environment. We investigate whether manufacturers can leverage salesforce compensation design as a waste-reduction tool.<br><br>We propose a data-driven framework that uses structural econometric modeling and agency theory. Our analysis starts with a game theoretic model in which a salesperson interacts with a manufacturer that reimburses retailers and penalizes its own salesforce for expired products. We then use our model’s equilibrium outcome to estimate factors that determine the effort exerted by the sales representatives of a consumer- packaged-goods manufacturer. We first show theoretically that a manufacturer can simultaneously increase profits and reduce waste by increasing its sales representatives’ penalty for product expiration that occurs at the retailer. Based on this, we formulate a manufacturer’s profit maximization problem to compute optimum expiration penalties. Solving this problem for the manufacturer, we find the potential to simultaneously reduce waste and improve profits for 14% of the product-market combinations in our dataset. For these cases, we find that charging the salesperson 2.1 times the commission (on average) for each expired unit can increase the manufacturer’s profits by 0.58% and reduce waste by 23.3%.<br><br>This study determines that a profit-seeking manufacturer can reduce waste at retailers by optimizing its salesforce incentive structure. Our work bridges the salesforce compensation and sustainable opera- tions literatures. Further, our framework allows consumer-packaged-goods manufacturers to identify win-win opportunities for the environment and their bottom line.","PeriodicalId":388011,"journal":{"name":"Corporate Social Responsibility (CSR) eJournal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-04-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116935410","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: 2

Webs of Influence: Secondary Stakeholder Actions and Cross-National Corporate Social Performance 影响网:次级利益相关者行动与跨国公司社会绩效

Corporate Social Responsibility (CSR) eJournal Pub Date : 2020-03-27 DOI: 10.1287/orsc.2020.1380

Kate Odziemkowska, Witold J. Henisz

引用次数: 23

Board Duties: Monitoring, Risk Management, and Compliance 董事会职责:监督、风险管理和合规

Corporate Social Responsibility (CSR) eJournal Pub Date : 2020-03-03 DOI: 10.4337/9781788975339.00021

Virginia E. Harper Ho

引用次数: 0

Gangmastering Passata: Multi-Territoriality of the Food System and the Legal Construction of Cheap Labour Behind the Globalized Italian Tomato 黑社会:食品体系的多地域性与意大利番茄全球化背后的廉价劳动力法制建设

Corporate Social Responsibility (CSR) eJournal Pub Date : 2020-02-02 DOI: 10.2139/ssrn.3535494

Tomaso Ferrando

{"title":"Gangmastering Passata: Multi-Territoriality of the Food System and the Legal Construction of Cheap Labour Behind the Globalized Italian Tomato","authors":"Tomaso Ferrando","doi":"10.2139/ssrn.3535494","DOIUrl":"https://doi.org/10.2139/ssrn.3535494","url":null,"abstract":"Italy is the second producer of tomatoes in the world after the United States, and it is often considered the homeland of this food. Yet, the Italian tomato is much more than Italian. If one considers the people, geography, regulations and history behind the ‘golden pome’ (pomo-d’oro in Italian), there is no other conclusion that it is inherently local and global. In the last years, the Italian tomato Italian sector has been under scrutiny for the reliance on exploited labour, egregious living conditions and the role of organized crime in trading human beings as any other commodity (gangmastering, or ‘caporalato’). By embedding the Italian industrial tomato into a critical and multi-territorial legal approach to the food system, my contribution aims to offer a different perspective on the illegal action of labour intermediation as one of the most discussed issues surrounding the production of Italian tomatoes. Rather than presenting exploitation and caporalato as exceptions, the paper analyses them through the lenses of trade law, competition law and migration law as more appropriate lenses to understand the role of cheap labour in the construction of the global Italian tomato. If that is the case, legal interventions cannot be local and specific, but must be systemic, multi-layered and, therefore, based on dialogue and solidarity among workers, lawyers, activists and academics across the whole tomato chain.","PeriodicalId":388011,"journal":{"name":"Corporate Social Responsibility (CSR) eJournal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-02-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115597444","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

The Potential Value-Added of a Multilateral Framework on Investment Facilitation for Development 投资便利化促进发展多边框架的潜在增值

Corporate Social Responsibility (CSR) eJournal Pub Date : 2020-02-01 DOI: 10.2139/SSRN.3399250

K. Sauvant

{"title":"The Potential Value-Added of a Multilateral Framework on Investment Facilitation for Development","authors":"K. Sauvant","doi":"10.2139/SSRN.3399250","DOIUrl":"https://doi.org/10.2139/SSRN.3399250","url":null,"abstract":"This article argues that investment facilitation needs to be seen in the context of the principal FDI determinants and, in particular, the all-important economic determinants. Beyond that, when negotiating a multilateral framework on investment facilitation for development, it is crucial to (1) give full attention to the development dimension of investment facilitation, by promoting sustainable FDI for sustainable development; (2) establish an inventory and benchmark of good practices regarding investment facilitation, with ground-level input by practitioners;(3)keep in mind that the framework can help domestic reforms; (4) require transparency for home country measures and investors’ corporate social responsibility commitments; and (5) ensure that the framework provides for technical assistance to developing countries (and especially the least developed among them) for negotiating and implementing such a framework. Developing countries in particular need to seek to advance these issues. If substantial progress toward an explicit development dimension can be made (or, at a minimum, some of these issues can become part of a firm built-in agenda for future negotiations), a multilateral framework on investment facilitation for development would create a value-adding instrument in the FDI tool-box that is currently available in the international investment area.","PeriodicalId":388011,"journal":{"name":"Corporate Social Responsibility (CSR) eJournal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133850657","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: 4

Corporate Social Reporting and Assurance: The State of the Art 企业社会报告与保证:最新技术

Corporate Social Responsibility (CSR) eJournal Pub Date : 2020-01-29 DOI: 10.2139/ssrn.3588470

Isabel‐María García‐Sánchez

{"title":"Corporate Social Reporting and Assurance: The State of the Art","authors":"Isabel‐María García‐Sánchez","doi":"10.2139/ssrn.3588470","DOIUrl":"https://doi.org/10.2139/ssrn.3588470","url":null,"abstract":"Este trabajo realiza una revisión de la literatura sobre verificación y divulgación de información sobre responsabilidad social corporativa basada en 320 artículos en las 36 revistas principales indexadas en el Journal Citation Reports del Thomson Reuters InCities en las categorías de Business, Finance (Accounting), Management, Ethics y otras categorías relacionadas con Environmental Sciences/Planning and Development. El marco propuesto para el análisis se enfoca en los predictores de la verificación y divulgación de información social y medioambiental, categorizados en factores individuales, organizativos e institucionales; así como en los impactos, clasificándolos en externos (reacciones del mercado) o internos (resultado empresarial). Además, determinamos los moderadores y mediadores con el fin de examinar si la relación entre la verificación y la divulgación de información sobre responsabilidad social y sus predictores e impactos cambia. La revisión revela importantes lagunas en el estado actual de la investigación, permitiéndonos plantear sugerencias sobre futuras investigaciones.\u0000 This research reviews the corporate social responsibility disclosure literature based on 330 articles in the 36 main journals in the Thomson Reuters InCities Journal Citation Reports categories of Business, Finance (Accounting), Management, Ethics and others related to Environmental Sciences/Planning and Development. The framework includes predictors of socially responsible disclosure and assurance related to individual, organizational and institutional factors, as well as impacts that we classify as external (i.e., market reactions) or internal (i.e., firm performance). In addition, we establish the moderator and mediator variables with a view to examining whether the relationship between social responsibility reporting/assurance services and its predictors and impacts change. The review reveals important research gaps that allow us to provide suggestions about future research in terms of empirical perspectives.","PeriodicalId":388011,"journal":{"name":"Corporate Social Responsibility (CSR) eJournal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-01-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121551882","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: 29

Women Directors and E&S Performance: Evidence from Board Gender Quotas 女性董事与企业绩效:来自董事会性别配额的证据

Corporate Social Responsibility (CSR) eJournal Pub Date : 2020-01-10 DOI: 10.2139/ssrn.3832100

Edith Ginglinger, Caroline Raskopf

引用次数: 3