CSR and Management Practices: The Role of CSR-Standards in Brazil

Grüninger, Beat

doi:10.1007/978-3-319-90605-8_2

Cited by 3 publications

(2 citation statements)

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“…The search excluded book chapters, book reviews and gray literature, such as calls for papers and similar material, which generally contain the same topics covered in scientific journals. As regards the books and book chapters not included in the literature review, the main ones concern: (a) the role of financial intermediaries in sustainable development (Kundid Novokmet & Rogoši c, 2017;Peeters, 2005;Weber & Feltmate, 2016) and in sustainable investments (Hanks, 2015); (b) CSR in multiple geographical contexts (Grüninger, 2019;Kulkarni, 2014;Monciardini, 2019;Randa, 2021); (c) business models (Ziolo et al, 2021) and ethics (Carè, 2018). Alongside the general themes, some works focus on banks as users of other companies' reports (Rezaee et al, 2019).…”

Section: Materials Collectionmentioning

confidence: 99%

Sustainability reporting in banks: History of studies and a conceptual framework for thinking about the future by learning from the past

Baldissera

2023

Corp Soc Responsibility Env

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The importance of sustainability reporting has grown steadily over time and banks, as intermediaries in the capital allocation, are significantly involved in the issue. By analyzing the development of studies on banks' sustainability reporting over the past 30 years, this contribution aims to set up a conceptual framework for guiding historical research and glimpsing future directions. Most of the literature on sustainability reporting is organized by specific topics and rarely by periods, while research in this area suffers from the lack of historical analysis models. The study addresses these two research gaps by applying the historical approach both to a structured literature review and to the interpretation of the results. The theoretical utility of the study consists in the development of a conceptual framework for historical research, while its practical relevance lies in indicating to banks and lawmakers the critical issues and opportunities of the ongoing regulatory changes.

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Section: Materials Collectionmentioning

confidence: 99%

Sustainability reporting in banks: History of studies and a conceptual framework for thinking about the future by learning from the past

Baldissera

2023

Corp Soc Responsibility Env

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“…Although in practice there are still governments in some countries exposing the various implementation of corporate social responsibility (Sharma, 2019). Whereas Grüninger (2019) However, in order for the implementation of corporate social responsibility to run well, it is expected that the support of definite law enforcement (Ding et al 2019). In other words, it can be said that the implementation of CSR programs needs to do if there are deficiencies, they need to be refined and an immediate improvement is made in the implementation model of the corporate social responsibility.…”

Section: Introductionmentioning

confidence: 99%

Factors Affecting SOEs Returns in IDX

Syamni,

Ramadhani,

Wahyuddin

et al. 2022

Manajemen

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This study aims to examine the effect of corporate social responsibility programs, fundamental and macroeconomic variables on returns in SOEs on the IDX. This study uses financial report documentation data obtained from the pages of the Financial Services Authority, Bank Indonesia, and the Central Statistics Agency for the period 2018-2021 so that the number of observations is 80. The data analysis method uses a static panel regression approach. The results of the study found that the stock returns of SOEs were only determined by the price earning ratio. While there are no other variables that affect stock returns, including the implementation of corporate social responsibility programs that have been carried out by state owned companies. Furthermore, this study finds that the return on assets of state owned companies is determined by inflation, current ratio, leverage and earnings per share. While the variables of corporate social responsibility, price earning ratio, gross domestic product and exchange rate have no effect on return on assets. Meanwhile, other findings of this study found that corporate social responsibility has a negative effect on return on assets, while in addition to earnings per share, exchange rates and inflation. While the other variables used do not affect the return on equity.

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Corporate Social Responsibility and Sustainability in Corporate Strategy: Brazilian Cases Studies

Borger¹,

Costa²

2022

Corporate Social Responsibility

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The chapter presented the evolution of Corporate Social Responsibility and Sustainability concepts and frameworks developed in order to integrate them into management (norms, certifications, indicators, standards, reports and indexes). Then it presents 3 case studies of successful companies that are benchmarking references in CSR - Sustainability strategies and practices and how they achieved their results. The first one is Natura, from cosmetic sector, recognized for its pioneering role in socio-environmental activities and investments in product innovation, in particular the Ekos’ line that extracts raw materials from Amazon rainforest, while preserves it. The other two belong to agrobusiness sector. One is Native, brand of the Balbo Organization (1946), a traditional family for the sugar and ethanol sector. It had changed its operational processes and launched the Native brand for organic sugar. Today is a reference for the organic market, operating in 70 countries, being the world’s largest producer of organic sugar and alcohol. The other one is BSBIOS, a vertical company of agroenergy. Founded in 2005, today is the largest national producer of biodiesel to national and international market. They all attend to sustainability model, but it is embedded in different ways into their corporate strategy.

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CSR and Management Practices: The Role of CSR-Standards in Brazil

Cited by 3 publications

References 0 publications

Sustainability reporting in banks: History of studies and a conceptual framework for thinking about the future by learning from the past

Sustainability reporting in banks: History of studies and a conceptual framework for thinking about the future by learning from the past

Factors Affecting SOEs Returns in IDX

Corporate Social Responsibility and Sustainability in Corporate Strategy: Brazilian Cases Studies

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