A review of Corporate Social Responsibility assessment and reporting techniques in the aviation industry

Stevenson, Ivan; Marintseva, Kristina

doi:10.1016/j.trpro.2019.12.023

Cited by 11 publications

(4 citation statements)

References 8 publications

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“…According to Stevenson and Marintseva (2019), these standards are intentional and they help to build up an allinclusive view for investing and understanding how consumed resources are used; provide CSR appraisal and ranking services; and the choice of which standard to use in evaluating CRS performance is dependent on the internal criteria indices for corporate sustainability assessments, awards and benchmarking solutions that is used by corporations. However, Jankalova (2016) noted that though there is no lack of approaches in CRS appraisal, it is rare to find an approach to measure the state of CSR in each of its components -environmental, social, and economic.…”

Section: Csr and Csr Performancementioning

confidence: 99%

Corporate social responsibility performance among listed non-financial firms in Nigeria

Echobu¹,

Echobu²

2023

5006

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The extent of involvement in Corporate Social Responsibility (CSR) by companies in Nigeria is required in order to know the level of acceptance and actual performance of CSR demands on the companies. This descriptive research design study was carried out using data from the annual reports (2010-2019) of listed non-financial companies in Nigeria. Social and environmental disclosures based on the Global Reporting Initiative framework (GRI-4) were used. Social disclosure is measured as an index score generated from the score of 1 or 0 for disclosures or otherwise on community, donation, employee, health and safety, and customer/complaints. Environmental disclosure represents an index score generated from the score of 1 or 0 for disclosures or otherwise on material, energy, water, biodiversity, emission/greenhouse gas, waste management, product services, and compliance with laws. The companies are involved in activities that contribute more to social sustainability than environmental sustainability, accounting for an aggregate average performance score of 0.71 (71%) and 0.03 (3%) for social and environmental responsibility respectively. The firms contributed significantly to social responsibility and very little with no significant performance in environmental responsibility. The very low environmental responsibility performance among these firms is worrisome and calls for investigation into the existing national environmental regulatory frameworks.

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Section: Csr and Csr Performancementioning

confidence: 99%

Corporate social responsibility performance among listed non-financial firms in Nigeria

Echobu¹,

Echobu²

2023

5006

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“…At the same time, directions for the development of methodological tools for assessing corporate social responsibility are considered in work [10]: "Different philosophies, the history of business development, as well as questions of organizational culture give rise to heterogeneous models and, accordingly, different approaches and techniques for assessing corporate social responsibility." In this study, the methods of assessing corporate social responsibility are divided into rating and self-assessment techniques.…”

Section: Literature Review and Problem Statementmentioning

confidence: 99%

Assessing the provision of innovative technologies for the growth of corporate social responsibility in Lithuania

Rozhenko,

Iurchenko,

Juscius

2023

EEJET

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The object of this study is the assessment of the provision of innovative technologies for the growth of corporate social responsibility by types of economic activity in Lithuania. In the course of the research, the problem of determining the level of provision of corporate social responsibility with innovative technologies as a factor of its growth was solved; establishing a benchmark for the regularity of the growth of corporate social responsibility by types of economic activity in Lithuania. As a result of the study, an integral indicator of the provision of innovative technologies for the growth of corporate social responsibility by types of economic activity in Lithuania was obtained, which does not correspond to the reference model of the pattern of growth for each. The peculiarity of this study is the comprehensive approach, which takes into account the multi-component content of corporate social responsibility, its relationship with internal and external elements of the socio-economic system, namely its growth, based on the use of innovative technologies. A distinctive feature of the results, owing to which they made it possible to solve the set tasks, is multidimensionality, that is, the structure, dynamics, relationship of the research object were taken into account, quantitative and qualitative indicators were used, and a complex methodological toolkit of matrix business modeling. The results of the study make it possible to determine in practice the level of assurance of the growth of corporate social responsibility by innovative technologies. Taking into account deviations from the reference model of growth patterns, make decisions about the introduction of certain types of innovative technologies in certain components of corporate social responsibility.

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“…Thus, URSULA's approach tries to promote organizational learning and improvement actions (Koehn and H y Uitto, 2014). As some studies have found, the self-reporting process leads to a better understanding of organizational dynamics (Mohammadi et al, 2020) and better identification of the impact of activities (Donnelly and Wickham, 2021) in pursuit of an organizational contribution aimed at society's holistic development of over a period (Stevenson and Marintseva, 2019).…”

Section: State Of Art Of Usr In Latin Americamentioning

confidence: 99%

State of the art of university social responsibility: a standardized model and compared self-diagnosis in Latin America

Vallaeys

Oliveira

Crissien

et al. 2022

IJEM

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PurposeThis paper aims to provide information about the state of the art of University Social Responsibility (USR) from a regional perspective, based on a theoretical and practical development proposed by a wide net of Latin-American higher education institutions (HEIs): the USR Union of Latin America (URSULA).Design/methodology/approachThe state of the art was performed through a two-year measurement process (2018–2019) conducted in 80 HEI from 12 Latin-American countries. The state of the art was constructed through a self-reported diagnosis concerning four HEI scopes of action, twelve goals, and sixty-six indicators to measure the accomplishment of USR goals.FindingsThe study's primary results were twofold: first, the verification of a dynamic model for USR consensual management and second, the understanding of USR's challenging nature for standard practices in HEIs.Practical implicationsThis study's results contribute to creating a practical framework for USR measurement based on a regional context (Latin America). Moreover, this research underlines the discrepancy between HEIs' social performance and the need to commit to the 2030 UN sustainable development goals.Originality/valueThis is the first study to examine the state of USR in a region such a Latin America.

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A review of Corporate Social Responsibility assessment and reporting techniques in the aviation industry

Cited by 11 publications

References 8 publications

Corporate social responsibility performance among listed non-financial firms in Nigeria

Corporate social responsibility performance among listed non-financial firms in Nigeria

Assessing the provision of innovative technologies for the growth of corporate social responsibility in Lithuania

State of the art of university social responsibility: a standardized model and compared self-diagnosis in Latin America

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