Corporate social responsibility and organizational commitment in agricultural cooperatives: evidence from Iran

Ebrahimi, Mohammad Sadegh; Ghaediyan, Mojtaba

doi:10.18543/baidc-59-2021pp263-283

Cited by 3 publications

(4 citation statements)

References 15 publications

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“…The CEO’s power can be seen as an opportunistic behavior conflicting with society’s demands (Zimon et al , 2022) because managers may act based on their interests instead of increasing collective interests (Salehi et al , 2017b). The research results (Ebrahimi and Ghaediyan, 2021) show that the organizational commitment rate of managers is almost 50%. In addition to the interests of managers and major stakeholders, employees’ personal interests may not align with the goals of the SRA.…”

Section: Theoretical Frameworkmentioning

confidence: 98%

Modeling barriers to social responsibility accounting (SRA) and ranking its implementation strategies to support sustainable performance – a study in an emerging market

Khodamipour,

Yazdifar,

Askari Shahamabad

et al. 2023

JM2

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Purpose Today, with the increasing involvement of the environment and human beings business units, paying attention to fulfilling social responsibility obligations while making a profit has become increasingly necessary for achieving sustainable development goals. Attention to profit by organizations should not be without regard to their social and environmental performance. Social responsibility accounting (SRA) is an approach that can pay more attention to the social and environmental performance of companies, but it has many barriers. Therefore, the purpose of this study is to identify barriers to SRA implementation and provide strategies to overcome these barriers. Design/methodology/approach In this study, the authors identify barriers to social responsibility accounting implementation and provide strategies to overcome these barriers. By literature review, 12 barriers and seven strategies were identified and approved using the opinions of six academic experts. Interpretive structural modeling (ISM) has been used to identify significant barriers and find textual relationships between them. The fuzzy technique for order performance by similarity to ideal solution (TOPSIS) method has been used to identify and rank strategies for overcoming these barriers. This study was undertaken in Iran (an emerging market). The data has been gathered from 18 experts selected using purposive sampling and included CEOs of the organization, senior accountants and active researchers well familiar with the field of social responsibility accounting. Findings Based on the results of this study, the cultural differences barrier was introduced as the primary and underlying barrier of the social responsibility accounting barriers model. At the next level, barriers such as “lack of public awareness of the importance of social responsibility accounting, lack of social responsibility accounting implementation regulations and organization size” are significant barriers to social responsibility accounting implementation. Removing these barriers will help remove other barriers in this direction. In addition, the results of the TOPSIS method showed that “mandatory regulations, the introduction of guidelines and social responsibility accounting standards,” “regulatory developments and government incentive schemes to implement social responsibility accounting,” as well as “increasing public awareness of the benefits of social responsibility accounting” are some of the essential social responsibility accounting implementation strategies. Practical implications The findings of the study have implications for both professional accounting bodies for developing the necessary standards and for policymakers for adopting policies that facilitate the implementation of social responsibility accounting to achieve sustainability. Social implications This paper creates a new perspective on the practical implementation of social responsibility accounting, closely related to improving environmental performance and increasing social welfare through improving sustainability. Originality/value Experts believe that the strategies mentioned above will be very effective and helpful in removing the barriers of the lower level of the model. To the best of the authors’ knowledge, for the first time, this study develops a model of social responsibility accounting barriers and ranks the most critical implementation strategies.

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Section: Theoretical Frameworkmentioning

confidence: 98%

Modeling barriers to social responsibility accounting (SRA) and ranking its implementation strategies to support sustainable performance – a study in an emerging market

Khodamipour,

Yazdifar,

Askari Shahamabad

et al. 2023

JM2

View full text Add to dashboard Cite

show abstract

“…CSR is a subject that has links with many areas of law, including corporate law and corporate governance [46]. Such a legal dimension of CSR states that every organization that implements CSR must be based on certain legal standards and criteria [47].…”

Section: Legal Perspective To Solve Issues In Corporate Social Respon...mentioning

confidence: 99%

“…For LLCs, it is specified in Law No. 40 ganization that implements CSR must be based on certain legal standards and criteria [47].…”

Section: Legal Perspective To Solve Issues In Corporate Social Respon...mentioning

confidence: 99%

Corporate Social Responsibility and Cooperatives Business Sustainability in Indonesia: Legal Perspective

et al. 2023

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Corporate social responsibility (CSR) is the company’s contribution to sustainable development. In Indonesia, CSR is generally implemented by large companies in the form of limited liability companies (LLCs) and state-owned enterprises (SOEs). Regulations do not accommodate other forms of companies, such as cooperatives, to perform such social responsibility, which in terms of cooperatives is known as cooperative social responsibility (CoopSR). Instead, the cooperatives are only viewed as the implementing object by the LLCs and SOEs, while not encouraged to perform their social and environmental responsibilities. This article uses a legal dogmatic analysis research method, with the aim to analyze and assess the prevailing regulations concerning CSR and cooperatives. The study shows that, in Indonesia, there are no comprehensive regulations on CSR, but they are spread across various regulations incompletely based on the type of business entity. In the Indonesian Cooperative Law, there is no provision concerning cooperative values and principles on concern for the community, therefore cooperatives are not encouraged to implement CoopSR. To implement CoopSR, the legal and policy strategy needed is through the amendment to the Indonesian Cooperative Law, including CoopSR in the cooperatives’ articles of association and by-laws, and discussing and agreeing to its implementation at the meeting of cooperatives’ members.

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“…According to them, an employee with this attitude believes in the company's goals and ideals, is prepared to put in considerable effort on behalf of the company, and has an intense tendency to stay with the company [95]. Affective, normative, and continuation commitment were recognised as the three categories of commitment [96]. Affective commitment, on the other hand, is said to provide a more comprehensive approach to thinking about the nature of the employee connection because it is based on the individuals' "psychological bond" and "loyalty to the organisation" [97].…”

Section: Organizational Commitment Of Employees On Csr Activitiesmentioning

confidence: 99%

Employee Cognizance of Corporate Social Responsibility Activities in Public Sector Manufacturing Companies- A Review

Bindhu

Niyaz

2022

IJCSBE

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Purpose: The concept of a company having societal and stakeholder duties is widely acknowledged, and its acceptance has exploded in the latest days. The goal of this study is to look into how to work attachment affects the relationship between employee perceptions of socially responsible acts and managerial commitment. Methodology: This research article utilizes secondary data from research, journal papers, and scholarly research articles on the research subject area. This study focused on the domains which are influenced by the corporate sector's efforts in ethical business practices. The goal is to learn what employees think about their organization’s corporate social sustainability initiatives. Findings: CSR has a significant influence on employee work engagement, according to the study's findings, corporate so8cial responsibility has the ability to enhance employee attitudes and behaviors while also helping businesses succeed, making it a win scenario. As a result, firms should prioritize CSR programs in order to benefit their workforce. Furthermore, four elements of CSR must be considered equally: economic, legal, ethical, and discretionary duties. Each dimension has an unavoidable ramification. The findings reveal that philanthropic responsibility has an impact on work attitudes, job satisfaction, and organizational commitment, even when it is not directly tied to employees, and that these elements operate as crucial mediators between CSR perception and employee behaviors. As a result, when engaging in CSR activities, corporations should consider employee participation levels. The purpose of this study is to establish a paradigm for better understanding the effect of corporate social responsibility (CSR) on workers’ attitudes and behaviors at job. Practical implications: According to the findings, companies that engage in corporate sustainability initiatives have a useful impact on employees’ attitudes toward the company, resulting in higher levels of organizational belonging and job satisfaction, which is likely to boost productivity. Originality/ Value: The research will help companies structure their CSR activities so that they have a balanced impact across multiple locations, as well as assess employee attitudes toward CSR processes. Paper Type: Review paper

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Corporate social responsibility and organizational commitment in agricultural cooperatives: evidence from Iran

Cited by 3 publications

References 15 publications

Modeling barriers to social responsibility accounting (SRA) and ranking its implementation strategies to support sustainable performance – a study in an emerging market

Modeling barriers to social responsibility accounting (SRA) and ranking its implementation strategies to support sustainable performance – a study in an emerging market

Corporate Social Responsibility and Cooperatives Business Sustainability in Indonesia: Legal Perspective

Employee Cognizance of Corporate Social Responsibility Activities in Public Sector Manufacturing Companies- A Review

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