인도의 강제적인 기업의 사회적책임의 적용과 유인책

It is a commonly held belief that the needs of stakeholders are typically at odds with the needs of business, particularly in the energy industry. For this reason, many organizations have implemented the concept of corporate social responsibility (CSR) in an effort to strike the appropriate balance between profitability and social responsibility. In 2002, a case study was conducted to determine the variance in perspective between corporate managers and stakeholders with regard to CSR. Specifically, both parties were asked about:their definitions of CSR,balancing profitability and social responsibility andthe role of the stakeholder. The results of the research were somewhat unexpected and suggest that a more consensus-based approach to managing stakeholder relations will yield a greater positive result for energy companies. Introduction Who cares about corporate social responsibility? Historically, business has not focused on this concept, content instead to meet its fiduciary responsibility to its shareholders. According to Milton Friedman, the only social responsibility of business is to generate profit.1 The average citizen has not typically paid any attention to the social responsibility of corporations, content instead to earn a decent living and lead a happy life. So, at what point did we suddenly become aware of the notion that companies must do more than operate in a profitable manner, and that we as a society have the ability to influence corporate behaviour? It has only been in the past few decades that environmental, community and social concerns have begun to surface as issues of significance in the corporate world. In the last thirty years, we have also seen unparalleled advances in technology, communication and availability of information. Means of production are introduced and made obsolete in record time. Individuals can establish and eradicate contact with others almost instantaneously. Access to knowledge is no more than a mouse click away for many individuals in North American society. How did all of this advance the concept of corporate social responsibility? Corporate social responsibility (CSR) began to emerge as an issue when the question was posed to Milton Friedman: what is the social responsibility of business? In many ways, Friedman's response was merely a defensive reaction to an issue that had no precedent in the business world. Until that point, organizational behaviour was embedded and unchallenged. Friedman took a stance and defended the behaviour of organizations based on the fundamental assumption that business operated to generate profit for owners. Since then, the debate has raged about the social responsibility of business. Whether the focus of the argument has been on the role of ethics in business, or the theoretical meanings of responsibility, the historical debate over corporate social responsibility continues to be waged. At the same time the question of corporate social responsibility was posed, the face of business was beginning to change. With the social revolution of the late 1960s, the business world began to see more immigrants, women and individuals with liberal views enter the workforce. This liberalization and diversification of the workforce brought the status quo into question. As the makeup of work changed, it became evident that different people had different views of the world. Heterogeneity and inclusivity began to change the business world. With diversity in the workplace came the advancement of new perspectives and ideals. Although traditional business views were being challenged, the challenge was not coming from a fringe group with no legitimate association to business. This challenge was coming from those who composed the new workforce, individuals in positions to exercise legitimate influence over business and make significant changes. Inclusivity was not a demand from such groups; it simply became a business reality.

The content and meaning of the concept of corporate social responsibility (CSR) of an enterprise have been considered. The approaches of foreign and domestic scientists to the definition of CSR have been analyzed. The necessary components of the concept of “corporate social responsibility” taking into account the demands of the current economic state of domestic motor transport enterprises have been formulated. The problems of implementing the concept of social responsibility in Ukraine have been considered. The main components of the mechanism of CSR introduction at enterprises have been proposed. They are functions, principles, and implementation. The stages of development and adjustment of the mechanism of CSR implementation at MTE have been formulated. The necessity of separating the structure of the mechanism of CSR introduction at the implementation level for the external and internal environment of the enterprise has been specified. The structure of the mechanism of implementing corporate social responsibility of a motor transport enterprise, taking into account the search of ways of adapting the concept of socially responsible business to the Ukrainian conditions, has been proposed.

The article deals with possibilities of government involvement in the concept of corporate social responsibility (CSR). Some member states, such as the United Kingdom, Germany and the Netherlands, have already prepared strategic documents in the field of CSR. In the Czech Republic we are just at the beginning of the formulation of national documents and the increased state involvement in CSR concept. A positive aspect is the launch of the preparatory activities for the formulation of the National CSR Strategy and National Action Plan for CSR by the Ministry of Industry and Trade as the CSR coordinator in the Czech Republic.The government of the Czech Republic should focus their attention on the preparation of strategic documents in the CSR area and on a possible extend of the basic ideas of social responsibility among managers of small and medium-sized companies. In this way these companies will be fully engaged in this concept (especially by creating contact points, e-learning supports and the possibility of consultations with employees of the Ministry of Industry and the Ministry of Trade as CSR coordinator). In this respect, it is possible to use the examples of a good practice from selected EU member states whose governments are addressing to an issue of an involvement of small and medium-sized companies in the CSR concept (e.g. Great Britain, Germany and the Netherlands). It is also possible to use the results of surveys conducted among small and medium-sized enterprises in the Czech Republic in the years 2007–2013.

The concept of Corporate Social Responsibility covers a wide range of actions which have been practiced for many years in Western countries. As well as in other developing and transitional countries, the concept of social responsibility emerged in Romania after 1990, concurrently with the set-up of many non-governmental organizations (NGOs) and the entrance of multinational companies and was rapidly adopted by several firms. The main purpose of our paper is to investigate practices and actions related to social responsibility, which are undertaken by small and medium enterprises (SMEs) in Romania and to reveal which factors really matter in determining different degrees of involvement in Corporate Social Responsibility (CSR) actions. The level of social responsibility actions undertaken by SMEs often depends on the decisions of their managers and the value orientation of the entrepreneur. Moreover, the younger a firm is, the less likely it is that it gets involved in CSR. This is our main assumption: young ventures display a weaker propensity for CSR actions. In order to validate this hypothesis, we used survey data, collected from 84 SMEs, operating in Oradea, Romania. Data were collected between July–September 2016 and analysed by the authors through correlations, independent sample T-tests and linear regression modelling. Our findings reveal that there are significant differences between newly established ventures and those with a longer history; however, age is not a determining factor of CSR. Although, in the literature, there is no clear consensus regarding whether there is a different model of implementation of CSR related practices in developing and transitional countries, especially in the case of SMEs, our results show there are no essential differences between the models of CSR involvement as these are known in the theory and practice of developed countries.

Methods. The theoretical and methodological basis of the study is the scientific works of domestic scientists on the problems of corporate social responsibility. The results are obtained through the use of methods: generalization and comparison to formalize the theoretical provisions on the corporate social responsibility; abstract-logical method – for theoretical generalizations and formulation of the conclusions of the study. Results. The main approaches to the concept of corporate social responsibility are analyzed and it is determined that their common goal is to create business practices that will take into account social and environmental requirements, promote sustainable development. The positive and negative aspects of corporate social responsibility are substantiated and it is determined that ensuring a balance between these arguments can lead to a successful combination of economic and social influence of enterprises, contributing to sustainable development and welfare of society. The main factors of formation of corporate social responsibility are analyzed. It is determined that the green economy and corporate social responsibility complement each other, contributing to sustainable development and improvement of the quality of life in society. The key components of the model of social responsibility during the war are analyzed and it is determined that the corporate social responsibility goes beyond the static values and takes into account the need for democratization and socialization of society in the conditions of the country's recovery after the war events. Novelty. The research substantiates that in the context of innovative development, green economy and corporate social responsibility are important components of sustainable development, complementing each other and jointly contributing to the creation of a more sustainable and effective society. The novelty of this approach is that the green economy and corporate social responsibility are not considered as separate areas of activity, but as interrelated components. Such an integrated approach contributes to the creation of integrated solutions aimed at achieving sustainable development and meeting the needs of society. Practical value. It offers guidelines for the successful introduction of socially responsible business, which are aimed at developing a general scheme for the formation of a strategic basis for the innovative development of enterprises in the context of solving current problems of social responsibility and the development of appropriate strategies and programs, taking into account current innovative solutions and approaches.

Objective: Recognize as concepts, from a set of statements considered as concepts of Corporate Social Responsibility, those that fit into the propositions of the Analytical Theory of Concepts, with the aim of identifying what is a concept about Corporate Social Responsibility in a group of previously selected statements. Theoretical Framework: Dahlberg's Analytical Concept Theory (1978a. 1978b) stands out, supported by Dixit (2023), Ewanlen & Yuosou (2023), İzmir (2023) and others mentioned in their own subsection, in addition to Elkington (2012) and Hjørland (2009), providing a solid basis for understanding the context of the investigation. Method: The methods used in this research include qualitative and descriptive research with content analysis, collected from 97 documents published in 2023, collected from the Capes database; Ebsco and Google Scholar; in addition to other compositions directly from free search engines and publishers' websites. Results and Discussion: The conceptual meaning of Corporate Social Responsibility (CSR) follows the managerial positioning in its environment, seeking to maximize profitability, directly reflecting on the society that surrounds it, with the human factor as the final process. Of the concepts raised and accepted as concepts, the following aspects were: continuous and regular commitment; organizational behavior; ethical standards; self-regulation and strategic management. Research Implications: The practical and theoretical implications of this research are discussed, providing insights into how the results can be applied or influence practices in the academic field, with the formation of corresponding theoretically based concepts, entering the applied area by enabling the decision-maker to better understand the actions of Social Responsibility. These implications can cover areas such as Information Science, Knowledge Science and other areas. Originality/Value: By observing the conceptual formation of Corporate Social Responsibility, this study contributes to the literature by providing interested parties with the appropriate positioning of what a concept is in Corporate Social Responsibility with the inclusion of 10 validated authors/concepts. The relevance and value of this research are evidenced by bringing to light the understanding that not everything that is considered a concept of Corporate Social Responsibility can be classified as a concept, since for the proper construction it is necessary to observe parameters that fit it into one of the theories of concepts – in this particular case, the Analytical Theory of Concept.

Interactions between States and Markets in a Global Context of Change: Contribution for Building a Research Agenda on Stakeholders’ Social Responsibility

Three Models of Corporate Social Responsibility: Interrelationships between Theory, Research, and Practice

In the era of changing business dynamics and evolving socio economic systems the concept of Corporate Social Responsibility (CSR) has become widespread. In the recent decades this ideology is gaining momentum in both academic and business life, i.e., the company exists for and has responsibilities towards a wider group of stakeholders and it must have some objectives other than profitability. The Friedman’s formulation that “The Business of Business is Business” has outlived its utility, and corporate social responsibility and being a good corporate citizen are the buzzwords today. It is believed that organizations which do not consider any social responsibility towards society will ultimately tend to lose in the long run. It is questioned whether any relationship exists between financial performance and social performance. The present study aims to examine the impact of financial performance on CSR investments of selected banks in India. The research based on 20 banks (listed in BSE) investigates the impact of financial indicators viz a viz Profit After Taxes (PAT) and Earning Per Share (EPS) on CSR investments in some selected banks in India. Correlation and multiple regressions have been used to analyze the relationship among these financial profitability indicators and CSR investments. Results indicated a high significant positive correlation between PAT and CSR investments indicating that with an increase in profits, banks are increasingly spending on their CSR initiatives and vice versa. On the contrary though a significant positive correlation exits between PAT and EPS, the association between EPS and CSR investments though positive was found to be insignificant.

This article discusses the evolution of the concept of Corporate Social Responsibility (CSR), whose origins can be traced back to Roman law. CSR, in its modern form, developed during the late nineteenth and early twentieth centuries, with significant contributions from Howard R. Bowen and William C. Frederick. Contemporary CSR encompasses three key aspects: economic, social, and environmental. In international law, it is a voluntary business self-regulation model that promotes actions beyond the minimum legal requirements. This article also presents various categories of CSR, such as philanthropy, ethical responsibility, environmental responsibility, and economic responsibility, and provides examples of modern CSR practices. This concept is an important tool for building corporate reputation and enhancing customer and employee loyalty. The article concludes by outlining future trends in CSR, which may include greater transparency and innovative approaches to managing social and environmental impacts.

PurposeBusiness firms operate in society not only for market gains but also for generating positive social externalities. Civil society organisations (CSO) have helped society to develop across various spheres of influence. The concept of corporate social responsibility (CSR) ushered in an era wherein both business economic objectives as well as socio-environmental responsibilities of firms were prioritized simultaneously. The path of firms and CSOs intersected through CSR. In this work, the authors develop a typology on firm–CSO collaboration regarding CSR initiatives.Design/methodology/approachThe authors through a twin approach of systematic literature review (SLR) with qualitative study developed a categorization of collaborations between a firm and a CSO in the context of CSR engagements. Apart from the SLR, the authors undertook two focus group discussions (FGD) with CSR experts (engaged in firm–CSO collaboration). This was done with a semi-structured discussion agenda frame. The data were content analysed for thematic aspects. Thus, both SLR as well as FGD outputs were considered for the study results.FindingsThe authors found six elements in firm–CSO collaboration and seven archetypes of collaboration. The six elements were CSR action elements (CSRAE) consisting of CSR agenda (CSRA), CSR resources (CSRR), CSR capabilities (CSRC), CSR Pprocess (CSRP), CSR monitoring (CSRM) and CSR stakeholder engagement (CSRSE). The seven typologies were CSO as auditor , outsourcing of CSR , CSO-driven CSR, joint CSR, support to CSO for CSR ,guided support to CSO and coordinated CSR.Research limitations/implicationsDoty and Glick, (1994) had undertaken a seminal work on theory building based upon the unique method of application of typologies. Doty and Glick, (1994) elucidated how application of typologies could through a typology study enhance the scope and level for understanding and modelling in a contextual domain involving theory. This study was a step in this direction in the context of firm–CSO collaboration in the context of CSR initiatives.Practical implicationsThis study would help managers from both CSOs and business firms to comprehend in which sphere they were required to collaborate like in resource /capabilities deployment or in designing CSR agendas or CSR process or CSR monitoring or in stakeholder engagement during CSR management. This typology would enable managers to comprehend what would be the most suitable form of collaboration between a firm and a CSO for a specific CSR engagement.Originality/valueThis is one of the first studies that theorizes regarding firm–CSO collaboration in the context of CSR initiatives both in terms of the collaboration building block elements as well as typology presented.

The concept of corporate social responsibility (CSR) in nonprofit organizations (NPOs) is a challenge for the literature and for the organizations themselves. The concept is often confused with social responsibility or sustainability. The pleonasm between CSR and the mission, values and nature of NPOs also raises questions. Finally, the relevance of the concept in its current state to NPOs calls into question, because of the “corporate” terminology. Design/methodology/approach: Based on a literature review, this article proposes to respond to these different gaps thanks to an analysis of the definitions, the theories, measurement methods and content of research dedicated to CSR, social responsibility and sustainability. Findings: The research underlines the triple relevance of the concept of CSR in NPOs. Its relevance to the other two concepts, its strategic importance and the interest of differentiation from for-profit organizations. Originality: This article proposes a literature review on CSR in NPOs, a subject that is still emerging in the literature but which nevertheless needs to be addressed in the current context of multiple crises.

Social value is created when resources, inputs, processes, or policies are combined to generate improvements in the lives of individuals or society as a whole. It is crucial for any organization to be able to demonstrate the value it creates by its very existence. Corporate social responsibility (CSR) has never been more important. Citizens nowadays demand a responsible business behavior from all kinds of organizations, corporations, and their leaders who have become aware of the crucial role of social responsibility in seeking performance excellence and sustainable growth. This chapter introduces the concept of CSR and explains its importance providing the historical background that made it synonymous to sustainability. The benefits resulting from CSR are briefly presented while the main recent developments in the area of CSR and sustainability are analyzed. Particularly, emphasis is given on the 2030 Agenda, the European Directive (2014/95/EU) on non-financial reporting, and the recent trends for socially responsible investments.

Corporate social responsibility (CSR) has become a worldwide issue as organizations are under increasing pressure to behave in socially responsible ways. This exploratory study examines (1) the environmentally sustainable practices in the wine growing industry, (2) what drives the industry to engage in CSR, and (3) the role of stakeholders in the company’s decision making. The expected findings will yield information how vineyards and wineries view given regulations, and determine relevant stakeholders for wine making industry. Introduction The concepts of corporate social responsibility (CSR) have been developing for decades (Carroll, 1979) and have become a worldwide issue. Organizations are under increasing pressure to behave in socially responsible ways, to help to solve social problems, support charities, exhibit ethical behaviour and moral management. The main concern also involves the protection of the environment, such as producing environmentally friendly products, recycling, waste management, animal testing, pollution control, energy efficiency and land use. One New Zealand industry having an impact on the environment is viticulture the industry engaged in the cultivation of grapes. New Zealand’s wine growing may be relatively young, but it has grown into a large industry. In 2001, New Zealand had 11,648 hectares producing wine grapes, resulting in 53.3 million litres of wine. In 2006, production had increased to 22,107 hectares farmed and 133.2 million litres of wine produced (Ministry of Agriculture and Forestry, MAF, 2006). The MAF (2006) forecasts wine production will be 20 percent higher in the year ending March 2007 than in 2006. After 2007, wine production is expected to increase 10 percent per year until March 2010, as new plantings mature. Expansion of viticulture depends on the availability of good quality irrigation. Other factors influencing growth will be availability of investment capital, planting stocks of the desired variety from nurseries, and climatically and physically suitable land. All current grape growing areas are expected to increase, with Hawkes Bay, Marlborough and Otago increasing the most. The statistics illustrate the importance of the New Zealand grape growing industry and the potential for its further development, and indicate a need to address CSR within this industry. Although the wine industry does not receive as much media attention as industries often characterized as ‘dirty’ such as the chemical industry, this industry faces a number of serious environmental issues (Marshall, Cordano and Silverman, 2005). The MAF (2006) and Sustainable Winegrowing New Zealand (2006) describe several environmental impacts of vineyards. Grape production can cause damage to surface and ground water from runoff. Discharge of fertiliser, pesticides and contaminants can damage land or air. Waste water may contain sediment or pesticide. Lots of chemical have been used in weed and grass control. Sulphur and synthetic fertilizer can leach into ground water (Baughman et al., 2000). Further,

Toward an integrated framework of corporate social responsibility, responsiveness, and citizenship in sport