Motives for consideration of CSR concept assumptions for building a business strategy

Ceglińska, Marta; Cegliński, Paweł

doi:10.12775/jcrl.2014.001

Cited by 6 publications

(6 citation statements)

References 1 publication

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“…The significant question, from the practical point of view, is the way of using CSR for achieving companies' own purposes. The concept of corporate social responsibility should be considered in view of the advantages that can be brought both to the enterprise and society (Ceglińska and Cegliński, 2014). CSR can be much more than a cost, a constraint, or a charitable deed - it can be a source of opportunity, innovation, and competitive advantage (Porter and Kramer, 2006, p. 79).…”

Section: Csr As a Source Of Competitive Advantagementioning

confidence: 99%

CSR as a Source of Competitive Advantage: The Case Study of Polpharma Group

Cegliński

Wiśniewska

2017

JCRL

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Purpose: The main purpose of this paper is to analyse the relations between CSR activities and competitive advantages. it discusses how companies undertake CSR activities and what benefits can be gained because of these activities. Methodology/approach: The paper is based on the Polpharma' s single case study. The narrative literature review was applied to build up the theoretical foundation for the empirical study. Findings: CSR activities undertaken by companies can be a source of many benefits, which may translate into gaining competitive advantages. The analysis of the case of Polpharma shows positive outcomes of undertaking CSR activities related to increase in customer trust to the company and its competitive position. Originality/value: CSR issues are a relatively popular topic of research in the field of management, but they are not often considered from the strategic point of view as presented in this article. Paper type: case study.

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Section: Csr As a Source Of Competitive Advantagementioning

confidence: 99%

CSR as a Source of Competitive Advantage: The Case Study of Polpharma Group

Cegliński

Wiśniewska

2017

JCRL

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“…He claimed that a company is not capable of having responsibility (Friedman, 2013). As observed by Ceglińska and Cegliński (2014), to remain unbiased, the views of Friedman and his followers embedded in the theory of neo-liberalism should be contrasted with the ideas of a company as a social unit promulgated by Handy (2002).…”

Section: Discussionmentioning

confidence: 99%

Triple Bottom Line: The Pillars of CSR

Księżak

Fischbach

2018

JCRL

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The aim of this paper is to discuss the areas of CSR and analyse their elements to better understand the concept. Design/methodology/approach: To analyse the elements of the Triple Bottom Line model as a categorization of CSR areas and compare it with another models. Findings: Relations between Triple Bottom Line and other categorizations of CSR areas. Research and practical limitations/implications: The article is theoretical and can be a base for future research. Nevertheless, the unsystematic research sampling should be considered a limitation of the study. Originality/value: The article focuses on Triple Bottom Line and studies this concept in relation to other classifications. It has particular value in situation when the policy concerning CSR is obligatory for companies operating in the European Union area. Paper type: literature review.

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“…Firms reporting CSR activities attract more customers and consequently improve their sales performance. Hence, firms can use CSR to enhance their profits (Ceglińska & Cegliński, 2015). Furthermore, a bad reputation increases cash flow risks as customers may move to more reputable competitors.…”

Section: Literature Review and Hypothesis Developmentmentioning

confidence: 99%

Corporate strategies and tax avoidance: Does corporate social responsibility matter?

Sismanyudi

Firmansyah

2022

jeb

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This study aims to empirically analyze the effects of corporate diversification, customer concentration, and related party transactions (RPTs) on tax avoidance. In addition, we analyze the role of corporate social responsibility (CSR) disclosure in moderating the impacts of these independent variables on tax avoidance. We test the hypotheses on Indonesian listed manufacturing firms in 2014-2019, resulting in 414 firm-year observations. Our non-moderated multiple linear regression analyses reveal that corporate diversification and customer concentration are positively associated with tax avoidance, while RPTs do not affect tax avoidance. However, the moderated regression analysis reveals that CSR disclosure strengthens (weakens) the positive effect of corporate diversification and RPTs on tax avoidance. Overall, our results indicate the nuanced role of CSR activities. Specifically, firms can use CSR to conceal their tax management activities but also to act ethically to benefit their stakeholders.

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Motives for consideration of CSR concept assumptions for building a business strategy

Cited by 6 publications

References 1 publication

CSR as a Source of Competitive Advantage: The Case Study of Polpharma Group

CSR as a Source of Competitive Advantage: The Case Study of Polpharma Group

Triple Bottom Line: The Pillars of CSR

Corporate strategies and tax avoidance: Does corporate social responsibility matter?

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