Measuring the relative importances of social responsibility components: A decision modeling approach

Spencer, Barbara A.; Butler, John K.

doi:10.1007/bf00383750

Cited by 22 publications

(12 citation statements)

References 9 publications

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“…Policy capturing, a simulation-based approach that has been used successfully to evaluate multiple-criteria decisionmaking processes in other management studies, was used in this study [1,[7][8][9]. This technique requires respondents to make decisions about situations defined by specific criteria or cues [3].…”

Section: Methodsmentioning

confidence: 99%

“…Seven responses were deleted from further analysis due to R' values below 0.50. Adjusted R' values below this threshold indicate a random application ofthe respondents' decision criteria [8]. This step assures that, on the whole, the respondents were consistent in their application of the decision criteria in their decision-making process.…”

Section: Ethical Obligationsmentioning

confidence: 99%

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Measuring the importance of ethical behavior criteria

1997

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Increased reliance on information technology requires greater attention to ethical issues.D ue to the sensitive nature of and value associated with the different types of information required by today's managers, organizations must insist the accuracy of the information provided by their computer-based systems is above reproach. Unfortunately, recent cases involving software piracy, data theft, system espionage and employee monitoring have emphasized the unethical behavior that can accompany the use of information technology. Anecdotal experiences and past studies have indicated that two of the more common causes of the misapplication of information technology are: 1) the organization's computer system is not secure from unauthorized outside agencies and 2) the inside keepers of the information system(s) are not able/willing to operate in an ethical manner. As organizations become more reliant on IT, it is obvious that the actions of the information systems professionals can have a tremendous impact on the success or failure of their organizations. If the IS professional is to fill this strategic role, it is critical that individuals within this profession act in an ethical and responsible manner.Currently three major professional IS associations have proposed ethical standards for the IS profession: the Data Processing Management Association (DPMA), the Institute for Certification of Computer Professionals (ICCP), and the ACM. A recent review of these codes found that, while these codes of conduct have many differing and conflicting principles, they also have several behavioral principles in common [2,4]. These include statements abotit obligations to society; obligations to employer; obligations to clients; obligations to colleagues; obligations to professional organizations; and obligations to profession. Oz concluded these principles represent criteria that should be present within any comprehensive professional code of ethics and that the IS profession must aspire to one coherent code of professional conduct if its members are to be recognized as professionals [5]. This study examined three issues related to the IS professional's evaluation of ethical behavior: 1) the impact of individual characteristics on the IS professional's ability to identify the role of certain decision criteria in his/her ethical evaluations; 2) to which set of ethical standards the IS professional is most likely to adhere (i.e., a professional code of ethics or a code of ethics set forth by the organization); and 3) the IS professional's ability and/or willingness to conduct himself/herself in an ethical manner.This study found that gender, whether the IS professional believed a code of ethics was needed, and/or whether the organization considered itself an ethical leader had no impact on the IS member's ability or inability to identify between the different ethical criteria tested in this study. However, age of the respondent and the respondent's position within the organization did significantly impact the respondent's

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Section: Methodsmentioning

confidence: 99%

Section: Ethical Obligationsmentioning

confidence: 99%

Measuring the importance of ethical behavior criteria

1997

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“…Carroll's Pyramid of CSR is presented in Figure 1. Carroll's four categories or domains of CSR have been utilized by numerous theorists (Wartick and Cochran 1985;Wood 1991;Swanson 1995Swanson , 1999 and empirical researchers (Aupperle 1984;Aupperle, Carroll, and Hatfield 1985;Burton and Hegarty 1999;Clarkson 1995;Ibrahim and Angelidis 1993Mallott 1993;O'Neill, Saunders, and McCarthy 1989;Pinkston and Carroll 1996;Smith, Wokutch, Harrington, and Dennis 2001;Spencer and Butler 1987;Strong and Meyer 1992). Several business and society and business ethics texts have incorporated Carroll's CSR domains (Boatright 1993;Buchholz 1995;Weiss 1994) or have depicted the CSR Pyramid (Carroll andBuchholtz 2000, 2003;Jackson, Miller, and Miller 1997;Sexty 1995;Trevino and Nelson 1995).…”

mentioning

confidence: 99%

Corporate Social Responsibility: A Three-Domain Approach

Schwartz¹,

Carroll²

2003

Bus Ethics Q

1,042

726

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Abstract:Extrapolating from Carroll’s four domains of corporate social responsibility (1979) and Pyramid of CSR (1991), an alternative approach to conceptualizing corporate social responsibility (CSR) is proposed. A three-domain approach is presented in which the three core domains of economic, legal, and ethical responsibilities are depicted in a Venn model framework. The Venn framework yields seven CSR categories resulting from the overlap of the three core domains. Corporate examples are suggested and classified according to the new model, followed by a discussion of limitations and teaching and research implications.

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“…The pyramid elements were not mutually exclusive as the components were not intended to contrast with other pragmatic responsibilities; remained as one of the grounded theory for many researchers (Ibrahim & Angelidis, 1995;Spencer & Butler, 1987;Ramasamy & Yeung, 2009). Schwartz and Carroll (2003) identified the incompleteness of the previous pyramid model thus developed The Three-Domain Model of CSR where it attempted to compose the CSR responsibilities only into economic, legal and ethical elements.…”

Section: Literature Reviewmentioning

confidence: 99%

The impact of corporate social responsibility on financial performance: Evidence from Insurance firms

Manokaran¹,

Ramakrishnan²,

Hishan³

et al. 2018

10.5267/j.msl

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The field of Corporate Social Responsibility (CSR) has been growing very exponentially over the past decade. There are continuous opposing views of the role of the firms in society and disagreements as to whether wealth maximization should be the sole goal of any corporations out there. With Insurance companies facing and fulfilling in the intense demand of diverse stakeholders, this study explores the impact of CSR disclosures on Financial Performance among the listed domesticowned companies in Malaysian insurance sector. Although CSR is a hot topic in Malaysia and throughout various industries, no detailed study has been conducted to ascertain whether Malaysian insurance companies derive any benefits therefrom. The study examines the impact of CSR on financial performance using an extensive content analysis method on annual reports from 13 domestic-owned Malaysian insurance companies over the past 9 years (2008-2017). The content analysis data is further transformed into GRI CSR Disclosure Index table before matching the findings against the Financial Performance indicators (return on assets (ROA), return on equities (ROE) and earnings per share (EPS)). The relationship between CSR and ROA, ROE and EPS is tested using correlation analysis. The results indicate significant relationship between CSR disclosure and Financial Performance; designates CSR has significant impact on ROA; whereas relationship between CSR and ROE & EPS is found to be insignificant. The study suggests and indicates that insurance companies in Malaysia ought to carry out efforts continually in a bigger scale so that their CSR activities are more aligned with the reporting regulatory standards as well as to bring a positive impact in the current prospect. In addition, the remedial action proposed by Bursa Malaysia from year 2016 is expected to improve the findings of this study and bring a tremendous improvement to the exiting regulatory guidelines.

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Measuring the relative importances of social responsibility components: A decision modeling approach

Cited by 22 publications

References 9 publications

Measuring the importance of ethical behavior criteria

Measuring the importance of ethical behavior criteria

Corporate Social Responsibility: A Three-Domain Approach

The impact of corporate social responsibility on financial performance: Evidence from Insurance firms

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