尼泊尔企业社会责任的管理理解

IF 1.3 Q1 LAW
Bal Ram Chapagain, Pushkar Bajracharya, Dev Raj Adhikari, Dhruba Kumar Gautam
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引用次数: 0

摘要

考虑到正在进行的关于企业在社会中的角色的辩论,本文旨在研究尼泊尔企业社会责任(CSR)的管理理解。本研究采用混合研究方法下的解释序贯设计。首先,采用问卷调查法对尼泊尔168家上市公司的管理者进行数据收集。其次,对20名上市公司高层管理人员进行半结构化访谈,验证调查结果,加深对现象的理解。调查结果显示,管理层对企业社会责任的理解主要受到企业慈善理念、利益相关者理念和政治社会责任理念的引导。然而,管理者对-à-vis政治CSR和企业慈善事业的理解受到公司规模的显著正影响,而无论公司规模大小,管理者都广泛持有利益相关者观点。访谈结果在很大程度上证实了问卷调查结果,并进一步揭示了慈善方式、利益相关者方式和政治企业社会责任的生动维度。鉴于尼泊尔最近对-à-vis强制性企业社会责任支出的法律规定,政策制定者可以根据本研究的结果设计和更新共同核心和公司规模特定的信息、财政经济、法律和伙伴关系工具。此外,企业也可以根据需要进行适当的企业社会责任制度安排。在尼泊尔独特的社会-政治-法律-经济背景下,对传统上被接受的角色的重申和对相对新生的商业政治角色的认可可能是对文献的重要贡献。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Managerial understanding of corporate social responsibility in Nepal
Purpose Considering the ongoing debate regarding the roles of business in society, this paper aims to examine the managerial understanding of corporate social responsibility (CSR) in Nepal. Design/methodology/approach This study uses explanatory sequential design under mixed methods of research. First, the questionnaire survey method was used to collect data from 168 managers of listed companies in Nepal. Second, semistructured interviews were conducted with 20 senior-level managers of listed companies to verify the results obtained from the survey and to gain a deeper understanding of the phenomena. Findings The survey results show that managerial understanding of CSR is mainly guided by the notions of corporate philanthropy, stakeholder approach and political CSR, respectively. However, the managerial understanding vis-à-vis political CSR and corporate philanthropy were found to be remarkably positively influenced by the firm’s size, whereas the stakeholder perspective was widely held by the managers regardless of their firm’s size. The interview results largely substantiated questionnaire survey findings and further revealed vivid dimensions within the philanthropic approach, stakeholder approach and political CSR. Practical implications Given the recent legal provisions vis-à-vis mandatory CSR spending in Nepal, the policymakers may devise and update common core and firm-size-specific informational, fiscal-economic, legal and partnering instruments based on the findings of this study. Besides, companies may go for appropriate institutional arrangements for CSR as needed. Originality/value The reaffirmation of conventionally accepted roles and the approval of relatively nascent political roles of business in a distinct socio–political–legal–economic context of Nepal can be an important contribution to the literature.
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来源期刊
CiteScore
3.90
自引率
6.70%
发文量
13
期刊介绍: The International Journal of Law and Management is a leading journal addressing all aspects of regulation and law as they impact on organisational development, operations and leadership. Organisations and their leaders operate in an increasingly complex world of emerging regulation across national and international boundaries. The International Journal of Law and Management seeks to acknowledge the dynamics of that environment and provide a platform for articles and contributions to stimulate scholarly debate in the development of law and practice. The International Journal of Law and Management seeks to present the latest research on policy, practice and theoretical perspectives and their impact on the development and leadership of organisations. Contributions of a multi-disciplinary nature are welcome. Coverage includes, but is not limited to: -Employment and industrial law- Corporate governance and social responsibility- Intellectual property- Corporate law and finance- Insolvency- Commercial law and consumer protection- Environmental law- Taxation- Competition law- Regulatory theory
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