How to estimate the model of sustainable profit and corporate social responsibility

Suriya, Komsan; Sudtasan, Tatcha

doi:10.15208/beh.2013.17

Cited by 2 publications

(1 citation statement)

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“…As an example, a study on Coca-Cola by Ogola and Dreer (2012) revealed that CSR spending is affected by its market share as firms strategically use CSR to gain benefits in the regions where their market share is medium because "there are more chances for the company to capture and penetrate the market" and "maybe there is fierce competition that the company has problems staying in them so they become more aggressive in their CSR spending" (p. 2244). Suriya and Sudtasan (2014) categorized the relationship between sustainable profits and CSR expenditure into four categories, namely, frozen area, warm-glow area, decayed area, and charitable area. In the warm-glow area, a firm has to spend more on CSR activities, and gains are seen in the long run; in frozen area, the sustainable profitability of the firm increases without much increase in CSR expenditure.…”

Section: Report-or Disclosure-based Measurementioning

confidence: 99%

Corporate Social Responsibility Measures: A Brief Review

Shukla

Geetika

Shukla

2021

Business Perspectives and Research

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Studies are being conducted to measure the impact of corporate social responsibility (CSR) on different dimensions of performance of the firm. Therefore, it becomes imperative to measure CSR activities undertaken by the firms. The measures used to assess CSR range from quantitative to perceptual; hence, the study proposes to present an analytical profile of various methods used to measure CSR. The article reviews studies that span over the time period from the 1980s to 2016 to determine the relationship between CSR and performance of the firm. Various measures of CSR used in studies are broadly categorized as rating-based measures, financial measures, perceptual measures, and disclosure-based measures. The study revealed that perceptual and rating-based measures are the most commonly used measures. Also, it has been found that the operationalization of CSR using these two measures has been used in the studies that are conducted mainly in developed countries. However, disclosure of CSR and expenditure made on social responsibility can be more comprehensive measures as they are more objective in nature and are not influenced by the biases. Also, expenditure on CSR can be a useful measure while conducting a cost-benefit analysis of CSR activities performed by the organizations.

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Section: Report-or Disclosure-based Measurementioning

confidence: 99%

Corporate Social Responsibility Measures: A Brief Review

Shukla

Geetika

Shukla

2021

Business Perspectives and Research

View full text Add to dashboard Cite

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Managing Corporate Sustainability and Responsibility Efficiently: A Review of Existing Literature on Business Groups and Networks

Liakh

Spigarelli

2020

Sustainability

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Given the global relevance of business groups (BG) and networks as efficient organizational forms for corporate sustainability and responsibility systems (CSR), and seeing that management control systems (MCS) play a pivotal role in transmitting authority to CSR and formalizing a sustainability organizational culture, this paper aims to review the available literature in order to investigate efficient adoptions of CSR by BGs or networks. Both organizational forms have positive effects on CSR development, on three levels: (a) setting industry standards (macro—external environment); (b) stimulating sustainability-oriented innovations (mezzo—member firms); (c) reputational gains, CSR expenses mitigation, and optimization of organizational capabilities (micro—individual SMEs). The studies on SMEs were useful in identifying current sustainability practices: both partial (social, environmental) and complete sustainability systems were susceptible to being integrated with management accounting, making them an almost implicit tool for proper CSR. Finally, by gathering the empirical literature on sustainability transitions of networks and groups, it was possible to trace a comprehensive introductory plan that operators could resort to for initial guidance. The six steps of this process are (1) project initiation, (2) preliminary actions, (3) change management decision, (4) firm-level activities, (5) auditing, (6) transition to territorial social responsibility (optional).

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How to estimate the model of sustainable profit and corporate social responsibility

Cited by 2 publications

References 3 publications

Corporate Social Responsibility Measures: A Brief Review

Corporate Social Responsibility Measures: A Brief Review

Managing Corporate Sustainability and Responsibility Efficiently: A Review of Existing Literature on Business Groups and Networks

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