The aim of this article is to investigate strategies and practices of bioeconomy implemented by hotels in Romania in the context of increasing area and scale of corporate social responsibility initiatives worldwide. After presenting the conceptual framework necessary for the present...

Due to its relative contribution and growing impact in the economy, tourism can play an important role in advancing the universal 2030 Agenda for Sustainable Development, including the application of bioeconomy principles, when governed with social responsibility, following sector specific...

Comparative judgements related to economic systems (along with pending political ideologies) represent a subject of investigation that, at first glance, appertains to the "ABC" of social sciences, although the "literacy" of policy-makers, business officials, or public opinion reveals surprising...

Both, CSR and corporate philanthropy are expressions of the interferences between the company and its societal environment. However, the question of the relationship between CSR and corporate philanthropy remains unclear. We apply alignment theory to shed light on the interdependencies of CSR...

Business operation in Corporate Social Responsibility (CSR) approach supports competitiveness and sustainable development. In Hungary the approaches of social responsibility and sustainability started to develop after the change of regime, mainly through international corporate cooperation....

The central thesis of the paper is that Multinational Companies (MNC) should invest in the use of "soft" methods (socially responsible behavior) to mitigate costs in society accrued due to use of "hardcore" tax evasion tactics (Transfer mispricing) to maximize profits from operations in...

This study investigates the relationship between corporate sustainability performance and earnings management practices in a European setting. We measure earnings management based on discretionary accruals (cash flow approach) and real activity management. Corporate sustainability performance is...

Dieser Beitrag entwickelt in zehn Thesen den unternehmensethischen Gedankengang, dass Unternehmen mit zahlreichen Aktivitäten unter der Bezeichnung "Corporate Social Responsibility" unfreiwillig genau jene Vorurteile bestätigen, die in der Öffentlichkeit oft zur Ablehnung der Marktwirtschaft...

Der Global Compact der Vereinten Nationen versteht sich nicht als Regulierungsinitiative, sondern als freiwilliges Lern- und Dialogforum für Corporate Citizenship. Dieser Beitrag entwickelt Vorschläge, wie der Global Compact diesem Anspruch (noch besser) gerecht werden kann. Hier geht es um...

This paper is a revision of the Discussion Paper 2012-02 intended to modify several interpretations of the empirical analysis. In this modified version, the paper takes both a conceptual and an empirical approach to answer the question of how CSR can be con-nected to the company’s role as an...