Forgotten effects of corporate social and environmental responsibility

Vizuete-Luciano, Emili; Gil‐Lafuente, Anna M.; González, Ana García; Boria‐Reverter, Sefa

doi:10.1108/k-04-2013-0065

Cited by 20 publications

(5 citation statements)

References 9 publications

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“…CSR is a concept whereby companies integrate social and environmental concerns in their business operations and in their interaction with their stakeholders on a voluntary basis (European Commission, ). CSR primarily plays a vital role in organizations through dynamically supporting sustainable economic, social, and environmental development, which in turn could yield enormous benefits to society overall (Huang, Liu, & Qi, ; Torugsa, O'Donohue, & Hecker, ; Vizuete Luciano, Gil‐Lafuente, García González, & Boria‐Reverter, ). Whereas the economic aspect is concerned with the company's practices and activities that can potentially influence the surrounding community and the organization's stakeholders (Reverte, Gómez‐Melero, & Cegarra‐Navarro, ), the social facet of CSR centers on the impact of the organization on the social systems in which it operates (Global Reporting Initiative, 2013).…”

Section: Introductionmentioning

confidence: 99%

Using a balanced scorecard to manage corporate social responsibility

Asiaei

Bontis

2019

Knowl Process Manag

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This conceptual paper aims to tie together the insights from the body of research on corporate social responsibility (CSR) and management accounting and control systems to investigate a model in which performance measurement systems (PMSs) can play a role in translating socially responsible initiatives into enhanced performance.The underlying assumption of the "fit-as-mediation" approach signifies that company practices can play a role in the determination of the structure and implementation of particular managerial processes, and this, in turn, may support information processing and lead to desirable results within organizations. Synthesizing theory from performance measurement and CSR, the paper's analysis and discussions elucidate how the implementation of an overarching PMS, that is, sustainability balanced scorecard (BSC), could translate the knowledge-related factor, that is, CSR, into enhanced performance. The proposed model may inspire a new research agenda to show how socially responsible or sustainability initiatives are managed and measured in organizations and how they are properly aligned with specific managerial processes to deliver real value. Although the importance of CSR and its wide implications has long been appreciated in the literature, there still remains a paucity of information concerning the importance of particular managerial processes, for example, PMS, whereby organizations can translate their CSR into enhanced performance. This paper, therefore, seeks to bridge this gap by proposing a conceptual model in which an integrated PMS, that is, sustainability BSC, comes to play a role in the association between CSR and corporate performance.

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Section: Introductionmentioning

confidence: 99%

Using a balanced scorecard to manage corporate social responsibility

Asiaei

Bontis

2019

Knowl Process Manag

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“…This section presents the methodology used to carry out, in the specific case, we chose the Forgotten Effects Theory [26]. This algorithm proved to be a handy tool in the field of social science, economics or management because it allows the assessment of the relationship between causes and effects [27]- [29]. From the results, it is possible to identify the existence of an interposed element enhancing and accumulating effects in the causal relationship.…”

Section: Methodsmentioning

confidence: 99%

Socio-Economic and Health Management of Pandemics Based on Forgotten Effects Theory

Paula

Gil‐Lafuente

Castro-Rezende

2022

Cybernetics and Systems

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Societies experience intense and frequent changes in various environments, which increases uncertainty and complexity in decision-making. The pandemic caused by COVID-19 exacerbates this situation. Companies and individuals had to adapt to new rules and change their work and consumer behavior. Therefore, the decision-maker seeks to reduce risks and meet these new challenges. In this context, science plays a vital role in managing the crisis.The aims of the article are: to promote awareness of the increase in uncertainty and how this can generate negative impacts that affect decision making; to indicate how the fuzzy logic can help in the reduction of risks by facilitating decision making; and to know the forgotten effects of the pandemic on society. This study is applied research, with a quantitative modelling and simulation approach through the Forgotten Effects Theory. The main contribution is to show the usefulness of an algorithm that allows identifying forgotten effects and preventing future crises. The results allow us to predict and act more effectively on the causes, thus minimizing the effects of the crisis in society. There is an enormous potential for future lines of research on the subject.

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“…In the business field, it is common to find applications of fuzzy sets and fuzzy logic that employ a 0-10 rating scale with verbal labels attached to the 11 categories [33,34]. These linguistic endecanary scales have labels such as: "completely false", "virtually false", "almost false", "quite false", "more false than true", "neither true nor false", "more true than false", "quite true", "almost true", "virtually true", and "completely true".…”

Section: Measurement Scalesmentioning

confidence: 99%

A Comparative Assessment of Graphic and 0–10 Rating Scales Used to Measure Entrepreneurial Competences

Vall-llosera

Linares‐Mustarós

Bikfalvi

et al. 2020

Axioms

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This article presents an empirical comparative assessment of the measurement quality of two instruments commonly used to measure fuzzy characteristics in computer-assisted questionnaires: a graphic scale (a line production scale using a slider bar) and an endecanary scale (a 0–10 rating scale using radio buttons). Data are analyzed by means of multitrait–multimethod models estimated as structural equation models with a mean and covariance structure. For the first time in such research, the results include bias, valid variance, method variance, and random error variance. The data are taken from a program that assesses entrepreneurial competences in undergraduate Economics and Business students by means of questionnaires administered on desktop computers. Neither of the measurement instruments was found to be biased with respect to the other, meaning that their scores are comparable. While both instruments achieve valid and reliable measurements, the reliability and validity are higher for the endecanary scale. This study contributes to the still scarce literature on fuzzy measurement instruments and on the comparability and relative merits of graphic and discrete rating scales on computer-assisted questionnaires.

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Forgotten effects of corporate social and environmental responsibility

Cited by 20 publications

References 9 publications

Using a balanced scorecard to manage corporate social responsibility

Using a balanced scorecard to manage corporate social responsibility

Socio-Economic and Health Management of Pandemics Based on Forgotten Effects Theory

A Comparative Assessment of Graphic and 0–10 Rating Scales Used to Measure Entrepreneurial Competences

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