Corporate Social Responsibility: A marketing tool and/or a factor for the promotion of sustainable development for companies? An empirical examination of listed companies in the Athens Stock Exchange

Astara, Olga Helen; Mitoula, Roldo; Theodoropoulou, Eleni

doi:10.15556/ijsim.02.01.002

Cited by 4 publications

(1 citation statement)

References 15 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…For around 70% of consumers in Western Europe it is important if a company fulfills its obligations towards the society. One out of five consumers is willing to pay more for products offered by socially responsible companies [6]. CSR actions affect also the investors' behavior.…”

Section: Introductionmentioning

confidence: 99%

Human capital reporting as a source of reliable information for marketing communication process in a socially responsible company

Koziol

2116

IJSIM

View full text Add to dashboard Cite

Over the last years, we can observe the rise of social awareness in relations to the social responsibility of enterprises, especially in the developed countries. The rise of demand for this type of information is primarily faced from the side of stakeholders, especially the customers. In effect, the information on the socially responsible actions of companies is becoming a topic of marketing communication. At the same time, the company's efficiency measures in relation to the undertaking and communicating of socially responsible actions is an important information for stakeholders, especially investors. The aim of this paper is to present the original method of the company's human capital reporting. The report can be a basis of standardized and reliable information on the value of human capital and the level of monetary compensation for the human capital. This information can be very useful for the marketing communication as it allows for the evaluation of fulfilment of company's obligations towards employees. The article represents a case study of two Polish companies. For each employee of the researched companies, the value of human capital has been estimated according to the original measurement method fully based on the measurement principles applied in accounting. It led to the construction of a report allowing for the structure analysis of employees' human capital. Moreover, the report allows for defining of the human capital compensation level. The cost of human capital is 8% annually-as a result, the report allows for the statement of fairness of real pay. Development of human capital reporting represents not only the social aspect of the CSR research but also comes up against expectations placed on a financial reporting in the face of the increase of importance of intangible resources for the company's output.

show abstract

Section: Introductionmentioning

confidence: 99%

Human capital reporting as a source of reliable information for marketing communication process in a socially responsible company

Koziol

2116

IJSIM

View full text Add to dashboard Cite

show abstract

NMR fluid analyzer applying to petroleum industry

et al. 2021

View full text Add to dashboard Cite

Tremendous progress of developing nuclear magnetic resonance (NMR) fluid analyzer has been witnessed in the oil industry for last two decades. This device allows extensive and accurate exploration of fluid properties, such as its hydrogen content, composition, viscosity, hydrogen index (HI), mud filtrate invasion, gas to oil ratio, average velocity, velocity distribution etc., in the situations of in situ downhole or surface Petro-pipelines. In this review article, we focus on the design principle, manufacturing, implementation, methodology and applications of NMR fluid analyzer to oil and gas industry. A detailed description of the state-of-art NMR fluid analyzers was firstly given to exhibit their respective characteristics. With these experiences on hand, we introduced a series of NMR fluid analyzers designed by us at China University of Petroleum-Beijing with continuous optimizations, in terms of magnet construction, antenna layout, circuit design and operating surroundings. These systems discussed in this article have been demonstrated to achieve multiple NMR parameter acquisition when the fluid is in stationary or flowing state. In the end, a prototype was fabricated and validated considering a vast of engineering influences, such as variable temperatures in a large range, high pressure, limited volume, detection efficiency, etc. A particular emphasis of this paper is to expedite the measurement efficiency of the NMR fluid analyzer to reduce the operation costs. This dilemma can be Figured out by upgrading both pulse sequence and observational mode. For different fluid states, two rapid pulse sequences were proposed to sufficiently obtain the multi-dimensional NMR correlation map. Meanwhile, two observational modes were developed to take full advantage of the polarization time, during which the individual antenna was systematically switched. Another domain of interest in this review concerns the applications of this new tool. For stationary fluids case, accurate identification of fluid properties is of great value for scheme building in oil and gas exploration process. Particularly, it can acquire the fluid content by different NMR responses of different components. In addition, with Bloembergen theory and Stokes–Einstein equation, not only molecular dynamics and composition, but also oil viscosity can be readily evaluated. Moreover, HI information of crude oils will be speculated through partial least square regression. As for flowing fluids case, velocity is a significant parameter to understand the in situ fluid exploitation and therefore evaluate the productivity of certain oil wells or pipelines. Regarding to the unique magnet and antenna designs in our NMR fluid analyzer; this review adopts two distinct methods to obtain flow velocity at a wide rating scale. The first one is a time-of-flight method adaptive in a homogeneous magnetic field, which is suitable in the case of fluid at high flow velocity. The other one relies on the adjacent echo phase difference at a magnetic field with constant gradient, which is preferred for relatively low flow velocity. In the near future, this tool will be tested underground to offer individual fluid velocities by combining both the stationary and flowing analysis methods.

show abstract

Measurement invariance across gender for the CSR as a promotional tool for halal certified companies in Malaysia

Jaiyeoba

Abdullah²,

Hossain

2022

JIMA

View full text Add to dashboard Cite

Purpose This study uses second-order measurement invariance analysis to investigate the perspective of gender divide on whether corporate social responsibility (CSR) can serve as a promotional tool for halal certified companies in Malaysia. Perhaps researching into the perspective of gender on whether CSR can serve as a promotional tool has either been ignored or received limited attention among the researchers from this domain. Hence, this study aims to fill this gap. Design/methodology/approach In the quest to achieve the mentioned aim, quantitative research design was adopted for this study and the developed questionnaire was used to collect data from 295 respondents, consisting of 172 males and 123 females. In analysing the data, this study has mainly used second-order measurement invariance analysis to uncover the difference across gender divide on whether CSR can serve as a promotional tool for halal certified companies. Findings The findings of this study reveal two perspectives to the issue of interest in this study. The tests of measurement invariance at the model level suggest a significant difference between male and female to a certain extent. The post hoc test (at the path level) reveals that there are significant differences between gender divide with respect to responsible dealings with clients and legal responsibility only. However, there are insignificant differences between them in connection with commitment to halal best practices, zakat and charitable donations, environmental responsibility, halal economic responsibility and employee welfare. Nonetheless, both gender groups agree that CSR activities will promote halal certified companies if these activities are appropriately communicated to halal consumers. Research limitations/implications The authors acknowledge that limitations cannot be avoided in any study, such as this study, where a nonprobability sampling technique is used. The respondents were largely drawn from Klang Valley in Malaysia; although Klang Valley’s population represents about a quarter of Malaysia’s total population, the authors admit that the opinions of the respondents may not represent the opinions of others in the country, and this may consequently limit the generalisability of the findings. Also, the authors acknowledge that self-report survey data is subject to response bias, which may reduce the accuracy of the data that were sourced from the respondents; though respondents were constantly reminded to respond honestly to all the questions in the questionnaire. Originality/value This study has uniquely employed second-order measurement invariance analysis to investigate the perspective of gender divide on whether CSR can serve as a promotional tool for halal certified companies in Malaysia. This study will enrich literature in this area of study.

show abstract

Corporate Social Responsibility: A marketing tool and/or a factor for the promotion of sustainable development for companies? An empirical examination of listed companies in the Athens Stock Exchange

Cited by 4 publications

References 15 publications

Human capital reporting as a source of reliable information for marketing communication process in a socially responsible company

Human capital reporting as a source of reliable information for marketing communication process in a socially responsible company

NMR fluid analyzer applying to petroleum industry

Measurement invariance across gender for the CSR as a promotional tool for halal certified companies in Malaysia

Contact Info

Product

Resources

About