Corporate social responsibility

企业社会责任
  • 文章类型: Journal Article
    在社交媒体上,每天都有许多动物视频上传和观看。然而,这些视频,这对人类来说显然很有趣,通常与动物的痛苦有关。在这项研究中,一项在线调查的3246名参与者被问及他们对社交媒体上动物视频的个人看法,关于在这些视频中认识到动物的痛苦,以及他们各自的反应。使用社交媒体的参与者中有98.5%已经看过动物视频。参与者最常观看信息视频(52.9%),其次是有趣/有趣的动物视频(41.8%)。对于45.8%的参与者,动物的痛苦通常在动物视频中可以识别。女性参与者比男性参与者更容易识别动物的痛苦(p<0.001)。住在农村住宅的参与者比住在城市住宅的参与者更有可能认出它(p=0.017)。此外,62.5%的参与者留下了批判性评论或不喜欢动物遭受痛苦的视频。动物视频在社交媒体上似乎很受欢迎,但是动物的痛苦可能在有趣的视频中被忽视。91.8%的参与者希望在视频中贴上动物痛苦的警告标签,这一事实表明,社交媒体用户希望看到动物福利在社交媒体上得到更多关注。
    On social media, numerous animal videos are uploaded and viewed every day. However, these videos, which are apparently funny for humans, are often associated with animal suffering. In this study, 3246 participants of an online survey were asked about their personal perception of animal videos on social media, about recognising animal suffering in these videos, and about their respective reactions. A total of 98.5% of participants who used social media already saw animal videos. Participants most frequently viewed informative videos (52.9%), followed by funny/entertaining animal videos (41.8%). For 45.8% of participants, animal suffering was often recognisable in animal videos. Female participants were more likely to recognise animal suffering than male participants (p < 0.001), and participants living in a rural residence were more likely to recognise it than those from an urban residence (p = 0.017). Furthermore, 62.5% of participants had left a critical comment or disliked a video with animal suffering. Animal videos seem to be highly popular on social media, but animal suffering may go unnoticed in funny videos. The fact that 91.8% of participants want a warning label for animal suffering in videos shows that social media users would like to see animal welfare be given more prominence on social media.
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  • 文章类型: Journal Article
    背景:社会创新通常被用作启动公私伙伴关系的机制,以利用资源来实现社会影响;对可持续性和企业社会责任(CSR)影响的分析不能得到足够的强调。由于台湾资讯通讯科技产业的发展,本文旨在探讨这些进步是否推动企业社会责任作为一种社会创新形式,以满足台湾的卫生需求。
    方法:本文使用案例研究来研究台湾卫生部门的企业社会责任计划。选择具有互联网上可用的不同任务和不同CSR方法的公司。对案例研究的分析需要定性的,探索性方法,以阐明当前的举措。
    结果:台湾的企业社会责任计划大多数是在COVID-19大流行期间出现的私营部门活动;台湾目前的企业社会责任活动是由奖项驱动的,公共关系,和外部利益。台湾的公司有潜力解决台湾土著社区城乡卫生利用的医疗保健差距。建议公司(1)与公共卫生专家建立伙伴关系,或(2)雇用具有医疗保健背景的CSR人员,他们可以在健康之间的交汇处导航,business,以及制定企业社会责任战略的政策。
    结论:进一步评估本文中提到的项目,以评估对健康结果的直接和间接影响,可以更全面地了解台湾卫生部门的企业社会责任领域。
    BACKGROUND: Social innovation is often used as a mechanism to jump-start public-private partnerships to leverage resources to achieve social impact; the analysis of sustainability and the impact of corporate social responsibility (CSR) cannot be emphasized enough. Due to advances in the information and communication technology industry in Taiwan, this paper aims to explore whether these advancements drive CSR as a form of social innovation to meet health needs in Taiwan.
    METHODS: This paper uses a case study to look at CSR programs in the health sector in Taiwan. Corporations with diverse missions and different CSR approaches that are available on the internet are selected. The analysis of the case study takes a qualitative, exploratory approach to shed light on current initiatives.
    RESULTS: The majority of CSR programs in Taiwan are private sector activities that emerged during the COVID-19 pandemic; current CSR activities in Taiwan are driven by awards, public relations, and external interests. Corporations in Taiwan have the potential to address the health care gaps of urban-rural health utilization among Taiwanese indigenous communities. It is recommended for corporations to (1) develop partnerships with public health experts or to (2) employ CSR personnel with health care backgrounds who can navigate the intersection between health, business, and policies to develop CSR strategies.
    CONCLUSIONS: Further evaluation of the projects mentioned in this paper to assess the direct and indirect impact on health outcomes could provide a more comprehensive understanding of the field of CSR in the health sector in Taiwan.
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  • 文章类型: Journal Article
    随着企业流动性和偿债压力的增加,CSR的“保险”作用受到了更多的关注。我们对2011-2020年中国范围内的4988家上市公司进行了全面的实证分析。我们的研究有三个发现:第一,企业社会责任的最初增加将导致违约风险的上升。然而,一旦CSR水平超过特定阈值,违约风险随着企业社会责任的上升而下降。我们通过替换解释变量和被解释变量并考虑滞后时间效应来检验结果的稳健性,这证明了我们研究结论的可靠性。第二,中介分析表明,融资约束在这种倒U型关系中起着重要的中介作用。在U形的左边,企业社会责任绩效加剧了融资约束,而在右边,提高企业社会责任降低了融资约束。最后,我们确认了企业社会责任对不同企业所有权和规模违约风险影响的异质性。我们的研究补充了当前关于企业社会责任对违约风险影响的文献。我们正在让政策制定者和利益相关者意识到强制性企业社会责任披露的重要性。
    With increased corporate liquidity and debt repayment pressure, CSR\'s \"insurance\" role has received more attention. We conducted a comprehensive empirical analysis of 4988 listed companies in the Chinese context during 2011-2020. Our research has three findings: First, the initial increase in CSR will lead to a rise in default risk. However, once the CSR level exceeds a specific threshold, the default risk decreases as the CSR rises. We tested the robustness of the results by replacing the explanatory and the explained variables and taking into account the lag time effect, which proved the reliability of our research conclusions. Second, the mediation analysis shows financing constraints play an important mediating role in this inverted U-shaped relationship. On the left side of the U-shape, CSR performance intensifies financing constraints, while on the right side, increasing CSR reduces financing constraints. Finally, we confirm heterogeneity in the impact of CSR on the default risk of different enterprises\' ownership and size. Our study complements the current literature on the effects of CSR on default risk. We are making policymakers and stakeholders aware of the importance of mandatory CSR disclosure.
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  • 文章类型: Journal Article
    围绕企业社会责任(CSR)的决策是如何在采矿业达成的,特别是在加纳?迄今为止,有关该地区采矿和开发的文献主要分析了以企业社会责任的名义进行的个人干预措施,并批评了采用该措施的案例。这些评估,然而,非常关键地忽视了探索,矿山生命周期的一个重要阶段,在此期间,与最终对企业社会责任战略产生长期影响的当地社区展开了首次对话。本文研究了采矿项目勘探阶段的企业社会责任动态,调查当地社区对这一主题的看法,并评估国际矿产勘探公司的行动。它使用半结构化访谈和与政策制定者的焦点小组讨论来做到这一点,勘探公司官员,加纳东部地区采矿社区的居民和领导人。研究结果表明,虽然矿产勘探公司使用企业社会责任作为平台来展示他们对社会和环境标准的承诺,他们很少努力了解社会文化,他们所在社区的经济和政治动态。还表明,东道社区没有机会为如何实施企业社会责任的决策提供投入。该文件呼吁通过将CSR作为寻求在该国进行勘探或探矿活动的矿产勘探公司的关键要求来修订加纳的采矿政策和法规。
    How are decisions around Corporate Social Responsibility (CSR) arrived at in the mining sector, particularly in Ghana? To date, the literature on mining and development in the region has mostly analysed individual interventions made in the name of CSR and critiqued the case for embracing it. These assessments, however, very crucially overlook exploration, an essential phase of the mine lifecycle, during which inaugural dialogues are initiated with local communities that ultimately have a bearing on CSR strategy over the long term. This paper examines the dynamics of CSR at the exploration phase of mining projects, surveys local communities\' perspectives on the subject, and assesses the actions of international mineral exploration companies. It does so using semi-structured interviews and focus group discussions with policymakers, exploration company officials, and inhabitants of and leaders in mining communities in the Eastern Region of Ghana. The findings suggest that while mineral exploration companies use CSR as platform to showcase their commitments to social and environmental standards, they have made little efforts to understand the socio-cultural, economic and political dynamics of their host communities. It was also revealed that host communities are not afforded the opportunity to provide inputs into decisions on how CSR should be operationalised. The paper calls for a revision of policies and regulations governing mining in Ghana by making CSR a key requirement for mineral exploration companies seeking to undertake exploration or prospecting activities in the country.
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  • 文章类型: Journal Article
    准确的能源产量预测的重要性怎么强调都不为过,特别是在实现碳中和和平衡传统和清洁能源的背景下。与具有简化假设或有限数据输入阻碍能源使用优化的传统模型不同,减少浪费和有效的资源分配,我们将一种新颖的结构方程建模方法引入了伊拉克八个制造业的可持续废物管理实践(SWMP)。综合分析,与SmartPLS软件进行的375响应旨在提高能源生产预测的准确性和支持可持续发展目标有助于实现碳中和目标,促进平衡的能源组合,支持可持续性和环境管理。这些发现揭示了值得注意的见解:特别是,化工制造公司从绿色会计实践中表现出巨大的优势,见证了环境审计监督和SWMP的78.1%和45.8%的改善,分别,与其他制造业相比。与传统的灰色模型相比,我们的模型表明,企业社会责任的1个单位改进可使各行业的环境审计监督效率提高33.4%,可持续废物管理提高56.9%。通过利用这些数据驱动的见解和创新方法,我们可以推动积极的变化,朝着更可持续和更有弹性的能源未来发展,共同为更有弹性的人做出贡献,高效,以及造福社会的可持续能源生态系统,经济,和环境。我们的新模型提高了能源生产预测的准确性,使区域和全球层面的利益相关者能够做出明智的决策。减轻风险,支持政策制定,实现可持续发展目标,制定有效的政策,促进合作。
    The significance of accurate energy production prediction cannot be overstated, especially in the context of achieving carbon neutrality and balancing traditional and clean energy sources. Unlike conventional models with simplified assumptions or limited data inputs hindering energy usage optimization, waste reduction and efficient resource allocation, we introduced a novel structural equation modelling approach to eight manufacturing industries\' sustainable waste management practices (SWMPs) in Iraq. This comprehensive analysis, conducted with Smart PLS software on 375 responses aims to enhance energy production predictions\' accuracy and support sustainability goals contribute to achieving carbon neutrality goals and promote a balanced energy mix that supports sustainability and environmental stewardship. The findings reveal noteworthy insights: notably, chemical manufacturing companies exhibit a substantial advantage from green accounting practices, witnessing a 78.1 % and 45.8 % improvement in environmental auditing oversight and SWMPs, respectively, compared to other manufacturing sectors. Compared to conventional grey models, our model demonstrates that a 1-unit improvement in CSR enhances environmental auditing oversight effectiveness by 33.4 % and sustainable waste management by 56.9 % across industries. By leveraging these data-driven insights and innovative approaches, we can drive positive change towards a more sustainable and resilient energy future, collectively contributing to a more resilient, efficient, and sustainable energy ecosystem that benefits societies, economies, and the environment. The heightened accuracy of energy production prediction facilitated by our novel model empowers stakeholders at regional and global levels to make informed decisions, mitigate risks, support policy development, achieve sustainability goals, formulate effective policies and foster collaboration.
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  • 文章类型: Journal Article
    企业社会责任(CSR)因其对员工态度和行为的潜在影响而受到研究人员和从业人员的广泛关注。本研究调查了企业社会责任对员工安全行为的影响,检查工作压力和组织认同的中介效应,以及道德认同的调节作用。我们对236名韩国员工进行了三波时滞调查。参与者是通过一家研究公司使用分层随机抽样招募的。在三个时间点收集数据,每个间隔4-5周。结构方程模型(SEM)用于测试假设的关系。研究结果支持所有假设的关系。企业社会责任与安全行为呈正相关,与工作压力呈负相关。工作压力与组织认同呈负相关,这反过来又与安全行为呈正相关。工作压力与组织认同的序贯中介作用显著。道德认同调节了企业社会责任与工作压力的关系,因此,企业社会责任对工作压力的负面影响对于具有较高道德认同的员工来说更强。本研究通过研究企业社会责任对安全行为的影响以及这种关系的潜在机制和边界条件,为企业社会责任文献做出了贡献。研究结果表明,组织可以通过实施企业社会责任倡议来促进员工的安全行为,这可以减轻工作压力,增强组织认同感。组织在设计和传达企业社会责任计划时,还应考虑员工道德认同的作用。
    Corporate social responsibility (CSR) has gained significant attention from researchers and practitioners due to its potential impact on employee attitudes and behaviors. This study investigates the influence of CSR on employee safety behavior, examining the mediating effects of job stress and organizational identification, as well as the moderating role of moral identity. We conducted a three-wave time-lagged survey among 236 South Korean employees. Participants were recruited through a research company using stratified random sampling. Data were collected at three time points, each separated by a 4-5-week interval. Structural equation modeling (SEM) was used to test the hypothesized relationships. The findings support all of the hypothesized relationships. CSR was positively related to safety behavior and negatively related to job stress. Job stress was negatively related to organizational identification, which in turn was positively related to safety behavior. The sequential mediation of job stress and organizational identification was significant. Moral identity moderated the relationship between CSR and job stress, such that the negative effect of CSR on job stress was stronger for employees with a high moral identity. This study contributes to the CSR literature by examining the impact of CSR on safety behavior and the underlying mechanisms and boundary conditions of this relationship. The findings suggest that organizations can promote employee safety behavior by implementing CSR initiatives, which can reduce job stress and enhance organizational identification. Organizations should also consider the role of employees\' moral identity when designing and communicating CSR initiatives.
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  • 文章类型: Journal Article
    背景:撒哈拉以南非洲对酒精和全球健康的未来很重要,因为那里的酒精市场在相对年轻的人口中迅速扩大。这需要一场相应的竞赛,即所采取的政策措施是由科学证据还是由行业对酒精政策的干预来塑造。这项研究调查了酒精行业参与者如何使用社交媒体。
    方法:选择乌干达进行研究是因为酒精危害程度高和最近的酒精政策辩论。ABInBev和帝亚吉欧乌干达公司的X(以前的Twitter)活动数据,谁是两个主要的酿酒商,以及包括两者在内的行业协会,被收集,编码和主题分析。
    结果:X被乌干达的酒精行业参与者压倒性地用于促进企业社会责任(CSR)和酒精政策框架内容。几乎没有直接的产品营销。政策问题和解决方案的框架,参与决策和企业社会责任的行为者类似于其他地方在跨国酒精公司的政治战略中使用的行为者。在乌干达似乎更强调的内容包括关于农民的材料,非法贸易和对经济的贡献。和其他地方一样,它避免了关注将对乌干达所遭受的酒精危害水平产生影响的政策措施。修辞,因此,X被用来创建一个平行的宇宙,其中实际的危害和知道如何减少它们是显而易见的,他们的缺席。
    结论:酒精行业对乌干达的未来来说是不可或缺的,并且似乎与政客发展了关系,与政府合作,并与农民建立了联盟。这意味着酒精行业可能有能力反对公共卫生政策措施,即使他们的论点缺乏实质内容并且与证据不符。
    BACKGROUND: Sub-Saharan Africa is important to the future of alcohol and global health because the alcohol market there is expanding rapidly in a relatively young population. This entails a corresponding contest about whether the policy measures adopted will be shaped by scientific evidence or by industry interference in alcohol policy. This study examines how alcohol industry actors use social media.
    METHODS: Uganda was selected for study because of high levels of alcohol harm and recent alcohol policy debates. Data on the X (formerly Twitter) activity of the Ugandan companies of AB InBev and Diageo, who are the two main brewers, and the trade association including both, were collected, coded and thematically analysed.
    RESULTS: X is used overwhelmingly by alcohol industry actors in Uganda to promote corporate social responsibility (CSR) and alcohol policy framing content. There is little direct product marketing. The framing of policy problems and solutions, and of the actors involved in policymaking and CSR resembles that used elsewhere in the political strategies of the transnational alcohol corporations. Content which appears more emphasised in Uganda includes material on farmers, illicit trade and contribution to the economy. As elsewhere, it avoids giving attention to the policy measures which would make a difference to the levels of alcohol harms endured by Uganda. Rhetorically, X is thus used to create a parallel universe, in which the actual harms and what is known about how to reduce them are conspicuous by their absence.
    CONCLUSIONS: The alcohol industry presents itself as indispensable to Uganda\'s future and appears to have developed relationships with politicians, partnerships with government, and built a coalition with farmers. This means the alcohol industry may be well positioned to oppose public health policy measures, even though their arguments lack substance and are at odds with the evidence.
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  • 文章类型: Journal Article
    该研究的主要目的是根据合法性和代理理论,研究制度质量是否可以补充股权结构与企业社会责任披露和绩效之间的关系。据我所知,这是金融文献中的第一个研究。样本包括2010年至2019年巴基斯坦证券交易所112家表现最好的上市公司(按市值计算)。由世界治理指标组成的制度质量是通过主成分分析制定的,企业社会责任披露指数采用工具变量法和内容分析,以证明股权结构与企业社会责任之间的关系。采用资源互补现象来考察制度质量的作用。我们的结果表明,机构和外国所有者对企业社会责任有显著的正向影响,而CEO二元性和家族所有权对企业社会责任有显著的负向影响。这表明治理良好的公司将更具社会责任。此外,研究结果表明,制度质量对股权结构与企业社会责任之间的关系具有积极的调节作用,标志着制度质量对巴基斯坦疲软的企业环境的补充作用。我们的发现对于使用广义矩量法(GMM)的一系列测试是稳健的。
    The key purpose of the Study is to examine if institutional quality complements the relationship between Ownership Structure and Corporate Social Responsibility disclosure and performance in the light of legitimacy and agency theory. To the best of my knowledge, it is the first study in literature of finance. The sample comprises of 112 top-performing listed firms (based on market capitalization) at Pakistan Stock Exchange from 2010 to 2019. Institutional quality comprised of world governance indicators which is developed via principal component analysis, an instrumental variable approach and content analysis are used for CSR Disclosure Index to demonstrate the relationship between ownership structure and CSR. The resources complementary phenomenon is adopted to examine the institutional quality\'s role. Our results show significantly positive impact of Institutional and Foreign Ownerships on CSR while negative significant influence of CEO Duality and Family Ownership on CSR, suggesting that well governed firms will be more socially responsible. In addition, the findings suggest the institutional quality\'s positive moderating role on the relationship between ownership structure and CSR, signifying the institutional quality\'s complementary role for the weak corporate environment in Pakistan. Our findings are robust to a series of tests by using Generalized Method of Moment (GMM).
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  • 文章类型: Journal Article
    气候变化被认为是21世纪世界面临的主要系统性风险之一。为了应对气候变化,中国采取了一系列的气候政策,但是气候政策频繁发布带来的不确定性增加了企业的压力,这可能不利于企业减排。本文利用2012-2022年中国A股市场1211家上市公司的数据,研究气候政策不确定性对企业污染物排放的影响。研究结果表明,气候政策不确定性增加了企业的污染排放量;气候政策不确定性主要对企业环境规制产生负面影响,社会责任,和研发投资,从而对企业减排产生负面影响。进一步的异质性分析表明,我国气候政策不确定性对非国有企业的影响更为显著,技术密集型企业,轻污染企业,和西部地区的企业。这些发现强调了企业社会责任的重要性,环境法规,和企业减排的研发投入,为中国企业在面临气候政策不确定性的情况下优化节能减排策略提供政策启示。
    Climate change is considered one of the major systemic risks facing the world in the 21st century. To address climate change, China has adopted a series of climate policies, but the uncertainty brought about by frequent climate policy issuance has increased pressure on enterprises, which may not be conducive to enterprises reducing emissions. This paper uses data on 1211 listed companies on the A-share market in China from 2012 to 2022 to study the impact of climate policy uncertainty on enterprise pollutant emissions. The research findings show that climate policy uncertainty increases corporate pollution emissions; climate policy uncertainty mainly generates negative impacts on enterprise environmental regulation, social responsibility, and R&D investment, thereby negatively affecting enterprise emissions reduction. Further heterogeneity analysis shows that climate policy uncertainty in China has a more significant impact on non-state-owned enterprises, technology-intensive enterprises, lightly polluting enterprises, and enterprises in western regions. These findings emphasize the importance of enterprise social responsibility, environmental regulation, and R&D investment in enterprise emissions reduction and provide policy implications for Chinese enterprises to optimize their energy-saving and emission reduction strategies in the face of climate policy uncertainty.
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  • 文章类型: Journal Article
    本研究旨在找到企业社会责任(CSR)与公司绩效之间的关系。使用在哈萨克斯坦证券交易所(KASE)上市的公司样本对研究变量进行了测量和分析。该研究采用回归模型和最小二乘技术作为主要分析工具。企业社会责任与资产回报率、股本回报率,市场价值,和净利润率。作为研究的结果,研究发现,在所研究的公司中,公司绩效和企业社会责任是相互关联的。研究发现,哈萨克斯坦企业的CSR实践与净利润率之间存在正相关关系。虽然这项研究集中在一个国家,它的方法可以应用于其他新兴国家和发展中国家的研究。这项研究的主要贡献是研究了哈萨克斯坦后苏联新兴市场中企业绩效与企业社会责任实践之间的关系。
    The research seeks to find a relationship between Corporate Social Responsibility (CSR) and companies\' performance. Studied variables were measured and analysed using a sample of companies listed on the Kazakhstan Stock Exchange (KASE). The study employed the regression model and least squares technique as the primary analytical tools. CSR is examined in conjunction with variables such as Return on Assets, Return on Equity, Market Value, and Net Profit Margin. As a result of the research, it was found that firm performance and CSR relate to each other in the studied companies. The research found a positive correlation between CSR practices and Net Profit Margin in Kazakh companies. While this study focused on a single country, its methodology can be applied to research in other emerging and developing nations. The primary contribution of this research is the examination of the relationship between firm performance and CSR practices in the post-Soviet emerging market of Kazakhstan.
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