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The Effect of Corporate Social Responsibility on Financial Performance with Real Manipulation as a Moderating Variable

Wati, Rahma - 2014

This study aimed to obtain empirical evidence about the effect of real manipulation practices on Corporate Social Responsibility (CSR), and further examined the impact of real manipulation on relationship between CSR and the financial performance of companies in the future. 27 companies listed...

Persistent link: https://www.econbiz.de/10013052065

Grounding Social Theory in the Natural Sciences

Turnbull, Shann - 2014

All social relationships and the coordination of any activity between humans depend upon the transmission, reception, storage and processing units of information measured in bytes. Bytes provide a basis for grounding the study of social relationship and institutions in the natural sciences...

Persistent link: https://www.econbiz.de/10014112701

A Necessary Social Evil : The Indispensability of the Shareholder Value Corporation

Moore, Marc T. - 2016

This symposium paper critically evaluates the developing 'Post-Shareholder-Value' ('PSV') paradigm in corporate governance scholarship and practice, with particular reference to Professor Colin Mayer's influential theory of the corporation as a unique long-term "commitment device". The paper's...

Persistent link: https://www.econbiz.de/10012988949

Portfolio Choice with ESG Disagreement

Ehling, Paul; Sørensen, Lars Qvigstad - 2023

What are the implications of disagreement about environmental, social, and governance (ESG) ratings for portfolio choice? Constructing an optimal portfolio for each ESG rating agency by minimizing tracking error while satisfying a portfolio-level ESG constraint, we found that ESG rating...

Persistent link: https://www.econbiz.de/10014254834

The silent diffusion of sticky costs in the HoReCa industry

Irsa, Wolfram - In: Proceedings of the ENTRENOVA - ENTerprise REsearch … 5 (2019) 1, pp. 130-136

Sticky costs materialize when costs increase more with rising an activity than they decrease with falling of the very same amount of the activity. Over time a silent diffusion of sticky costs can be observed in the HoReCa (HOtel/REstaurant/CAtering) industry. In sticky costs literature the cost...

Persistent link: https://www.econbiz.de/10012227604

Facing Up to Social Cost : The Real Meaning of Corporate Social Responsibility

Johnston, Andrew - 2011

This article argues that the label ʻcorporate social responsibilityʼ (CSR) should be reserved for the process by which corporations voluntarily identify and correct the costs their operations impose on society. This would exclude both voluntary measures aimed at making the world a better place...

Persistent link: https://www.econbiz.de/10014177683

The Philosophy of Sustainable Development as A Subdiscipline of Philosophical Research

Papuziński, Andrzej; Pawłowski, Artur - 2014

-ies touched on genesis, subject, aim, axiological system, the concept of education and the main problems of the philosophy of … generally accepted by Polish environmental philosophers (which views the philosophy of sustainable development as just another … ecophilosophical concept) is unjustified. The philoso-phy of sustainable development is autonomous. This research concentrated on …

Persistent link: https://www.econbiz.de/10014202857

Quid pro quo CSR and trade liberalization in a bilateral monopoly

Chen, Shih-Shen; Tsai, Chien-Shu; Chen, Chen - In: Games 13 (2022) 3, pp. 1-11

We construct a dynamic bilateral monopoly game to analyze the bargaining between a foreign manufacturer and a domestic retailer regarding the wholesale price and explain the foreign upstream firm's corporate social responsibility (CSR) initiative and its economic impacts on the domestic market....

Persistent link: https://www.econbiz.de/10013252744

Corporate social responsibility in a unionised duopoly

Buccella, Domenico; Fanti, Luciano - In: Estudios de economía 46 (2019) 2, pp. 227-244

It is commonly believed that the choice of adopting Corporate Social Responsibility (CSR) behaviours is beyond the scope of profit enhancement. In a unionised oligopoly with centralised wage setting and decreasing returns to scale technology, the present paper shows that the owners' choice of...

Persistent link: https://www.econbiz.de/10012268134

Corporate social responsibility and tax avoidance

Goerke, Laszlo - 2018

We theoretically analyse the relationship between Corporate Social Responsibility (CSR) and tax avoidance of an oligopolistic firm. The firm maximises a weighted sum of profits and a CSR objective which depends on output and the firm's contribution to public good provision, i.e. tax payments....

Persistent link: https://www.econbiz.de/10011924577

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