An integrated Approach for Corporate Social Responsibility and Corporate Sustainability

Sarvaiya, Harshakumari; Wu, Minyu

doi:10.5539/ass.v10n17p57

Cited by 16 publications

(8 citation statements)

References 67 publications

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“…Thus, it has been studied from a European corporate perspective [93], in practice and policy in Asian luxury hotels [94], in the practice reports issued by India's major companies [95], in the effectiveness of balanced scorecard in family hotels [43], or in the performance indicators and in the reporting of sustainability in Hungary [96]. There are studies directed towards analyzing the role of CSR in sustainability [1], CSR's strategy on the environmental dimension of sustainability [97], an integrated approach to CSR and corporate sustainability [98], the telecommunications industry's participation in the CSR's sustainable approach [99], or the expectations of Chinese consumers in corporate communication on CSR and sustainability [100].…”

Section: Literature Review and Backgroundmentioning

confidence: 99%

The Sustainable Approach to Corporate Social Responsibility: A Global Analysis and Future Trends

2019

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Due to the process of globalization, companies are obligated to observe corporate social responsibility and best practices from a sustainability approach towards their stakeholders and society. The explicit aim is to determine the relevance of the corporate social responsibility (CSR) and its relationship with sustainability, in order to establish trends and future lines of research. The evolution of global research on this subject has been studied from 2001 to 2018. For this purpose, a bibliometric analysis of 1832 articles has been applied, obtaining results of the scientific productivity of the journals, authors, institutions, and countries that contribute to this research. Evidence shows a growing interest in studying the relationship between socially responsible practices and the dimension of sustainability. The main category is Business, Management, and Accounting. The most productive journals are the Journal of Business Ethics and Sustainability. The authors with the most articles are García-Sánchez, Moneva, and Moratis, while Kolk is the most cited. The most prolific institution is the University of Salamanca. The United States is the country with the most publications and quotes. France and China are the countries with the largest number of international collaborations in their work. Global research has been on an upward trend with optimal publication rates in recent years.

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Section: Literature Review and Backgroundmentioning

confidence: 99%

The Sustainable Approach to Corporate Social Responsibility: A Global Analysis and Future Trends

2019

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“…Following the strand of the social commitment of companies, some authors consider sustainability as a pillar of an enterprise's social responsibility (Ebner & Baumgartner, 2006; Sharma & Khanna, 2014), because both corporate social responsibility and corporate sustainability have the common purpose of “balancing economic, social and environmental issues” (Sarvaiya & Wu, 2014, p. 62).…”

Section: Introductionmentioning

confidence: 99%

From sustainable value to shareholder value: The impact of sustainable governance and anti‐corruption programs on market valuation

et al. 2022

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This study investigates the value relevance of corporate governance and anti‐corruption policies from a sustainable value perspective, basing the analysis on institutional and stakeholder theories. Using a sample of annual and sustainability reports of 110 listed companies of the world, published between 2018 and 2020, the study documents piecewise dependence between some components of sustainable value (i.e., governance and anti‐corruption) and market value for shareholders. Based on our findings, these components exert a significant positive influence on market performance for the sample of companies with an initial low level of these practices (beginners). However, companies with an already developed framework for sustainable governance and anti‐corruption (advanced) do not experience any significant fluctuations in market value in response to developments in respect of these components. Overall, the results suggest that unexpected activities and disclosure in respect of sustainable governance and anti‐corruption mechanisms are valued more highly by the market than new developments in initiatives and reporting where these mechanisms are already at mature levels. The research bridges the gap in the literature by explaining the influence of sustainable governance and anti‐corruption actions on market prices using piecewise regression; this contrasts with previous single‐model studies. Additionally, anti‐corruption is incorporated as a characteristic of sustainable governance in this research for the first time.

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“…Getting better financial performance to maximize substantial value is often more important than how it is done and its negative impact. This negative impact causes pressure on companies to balance the social, environmental, and economic aspects to continue to increase (Sarvaiya & Wu, 2014). Servaes & Tamayo (2013) stated that the company's efforts to balance and contribute to social and environmental aspects are called Corporate Social Responsibility (CSR).…”

Section: Introductionmentioning

confidence: 99%

The Influence Of Corporate Social Responsibility On Firm Value Through Corporate Reputation And Financial Performance

QONITA

Moeljadi

Ratnawati

2022

IJESSS

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This research aims to examine and analyze the direct and indirect effects of the variables of Corporate Social Responsibility (CSR), Corporate Reputation, and Financial Performance on Firm Value. This type of research is explanatory research with quantitative methods. The sampling technique used by the researcher is the non-probability sampling method. The research sample comprised 18 companies listed on the Indonesia Stock Exchange from 2017 to 2019. This research uses secondary data. The data analysis method used Path Analysis with SPSS software. The study's results to examine the direct effect show that CSR has a significant positive impact on corporate reputation. CSR, corporate reputation, and financial performance have a significant positive impact on firm value. CSR has no significant effect on financial performance. The results of the indirect effect test show that CSR on firm value through financial performance has no significant impact. The influence of CSR on the firm value through the corporate reputation has a significant effect. Therefore, only the Corporate reputation can mediate the relationship between the influence of CSR on firm value. This study shows investors and company management the importance of implementing and disclosing Corporate Social Responsibility in companies related to the benefits of increasing firm value.

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An integrated Approach for Corporate Social Responsibility and Corporate Sustainability

Cited by 16 publications

References 67 publications

The Sustainable Approach to Corporate Social Responsibility: A Global Analysis and Future Trends

The Sustainable Approach to Corporate Social Responsibility: A Global Analysis and Future Trends

From sustainable value to shareholder value: The impact of sustainable governance and anti‐corruption programs on market valuation

The Influence Of Corporate Social Responsibility On Firm Value Through Corporate Reputation And Financial Performance

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