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The concept of corporate social responsibility (CSR) has received much attention over several decades, although its definition has splintered into different perspectives termed in this thesis as economic, socio-political, and managerial. Apart from perspective differences, a number of...
Persistent link: https://www.econbiz.de/10009434895
Corporate social responsibility (CSR) is a strategic issue. Yet, research in this area has primarily focused on establishing a link between CSR and financial performance, with significantly less attention given to the antecedents of CSR at the individual, firm or industry levels. Notably,...
Persistent link: https://www.econbiz.de/10009447216
The empirical evidence documenting the association between a firm's level of corporate social performance (CSP) and corporate financial performance (CFP) remains divided. This paper reinvestigates the CSP/CFP association using a more rigorous methodology whilst taking advantage of a superior...
Persistent link: https://www.econbiz.de/10009448318
Corporate environmental reporting becomes an important issue in today’s corporate reporting. Studies have documented a growing awareness on the part of business entities that business has an obligation to help society, even if it means less profit. Therefore, companies need to disclose...
Persistent link: https://www.econbiz.de/10009464718
Magistro baigiamojo darbo tema – Įmonių socialinė atsakomybė ir korporatyvinis valdymas – yra labai aktuali tiek mokslininkams, kurie analizuoja įmonių veiklą ir poveikį, tiek įmonių vadybininkams, kurie priimdami sprendimus turi pagalvoti apie įmonės poveikį...
Persistent link: https://www.econbiz.de/10009478209
Recently, Francis, Nanda and Olsson (2008) proposed that earnings quality influence firms’ disclosure decisions. We examine whether Corporate Social Responsibility (CSR) disclosure is related to earnings management and if the relationship is mitigated by political cost considerations or by the...
Persistent link: https://www.econbiz.de/10009457407
This paper presents data on corporate social responsibility (CSR) practices of multinational enterprises (MNEs) operating in Bangladesh. Based on interviews with senior managers responsible for CSR, the paper demonstrates that CSR engagement is predominantly guided by the discretionary notion of...
Persistent link: https://www.econbiz.de/10009481662
This paper reports on a study into student perceptions of a Socratic approach to teaching business ethics. The paper lays out a criticalist proposition that there is a discourse of ?ethics-in-business? in which ethics are, pragmatically, subsumed by a more strategic economics focus to business...
Persistent link: https://www.econbiz.de/10009481905
Purpose – The purpose of this paper is to test the measurement and structural properties in a model of organizational codes of ethics (OCE) in Sweden. Design/methodology/approach – The measurement and structural properties of four OCE constructs (i.e. surveillance/training, internal...
Persistent link: https://www.econbiz.de/10009483941
There is a fine line in business negotiations between being perceived as corrupt and having proper engagement with the natural tension and excitement of the business bargaining process. Combining literature review and experiential observation we provide a framework that will assist global...
Persistent link: https://www.econbiz.de/10009484055