Professionals' Perspectives of Corporate Social Responsibility

Idowu, Samuel Ο.; Filho, Walter Leal

doi:10.1007/978-3-642-02630-0

Cited by 17 publications

(3 citation statements)

References 174 publications

(206 reference statements)

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“…5. Discussion of the study 5.1 The level of corporate social responsibility awareness in accounting firms in the Klang Valley area The result of this study concurs with that of prior studies by Duff and Guo (2010), Edgley, Sharma, and Anderson-Gough (2016), Sujana (2014) and Tilt (2009). Sujana (2014) maintained that the concept of CSR is not something that is totally ignored by accounting firms and that they practice CSR activities according to their firms' size and needs.…”

Section: Determination Of the Level Of Csr Awareness In Accounting Firms In The Klang Valley Areasupporting

confidence: 83%

“…Moreover, the business activities of accounting firms involved in CSR-related service line also contribute to the idea of employing CSR in the organization (Duff & Guo, 2010). Tilt (2009) also found that although the accounting standard does not explicitly design a role for accountants in CSR, the profession and the way it deals with CSR reporting demonstrates how the sector is closely related to social responsibility. With respect to Gen Y, Sabrina (2017) found that CSR awareness is high among this new generation.…”

Section: Determination Of the Level Of Csr Awareness In Accounting Firms In The Klang Valley Areamentioning

confidence: 99%

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Corporate social responsibility impact on talent retention among Generation Y

Zainee

Puteh

2020

REGE

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PurposeAs the new emerging workforce, Generation Y (Gen Y) is said to be demanding, influential and possessing strong bargaining power. This study examines the impact of corporate social responsibility (CSR) on employee retention among Gen Y in the accounting profession. CSR is widely researched subject due to its applicability in multidisciplinary fields and industries. This research intends to investigate the nexus between CSR and human capital disciplines. It employs Carroll's pyramid of CSR as the main theoretical framework to establish its relationship with talent retention among Gen Y employees. This study has a threefold aim: (1) to determine the level of CSR awareness, (2) to determine the relationship between CSR dimensions and talent retention and (3) to examine the effect of CSR dimensions on talent retention.Design/methodology/approachThe paper opted for an exploratory study using the structured questionnaire. A total of 377 Gen Y accountants who are currently working in accounting firms located in Klang Valley, Malaysia, were involved as respondents. Data were analyzed using descriptive, correlation and regression analyses to answer the research objectives.FindingsThe paper provided empirical insights about the impact brought by CSR practices in financial-based firms on employee retention. It was found that all CSR elements, as suggested by Carroll, have a significant relationship with employees’ retention. The interaction between the CSR elements and employee retention accounts for 16% of the research model. Based on the multiple regression analysis, it was found that only two CSR elements are the significant predictors of employee retention among Gen Y in the case of financial-based firms in Malaysia.Research limitations/implicationsThis research covers Gen Y employees in accounting firms; thus, generalization is not applicable to other generations. Besides, the predictors of the research study utilize Carroll’s pyramid of CSR. Therefore, future research studies are encouraged to validate the research model into other sectors. Other models of CSR could also be used.Practical implicationsThis paper includes implication for the organization to understand employee retention practices on Gen Y who are currently dominating the workforce.Originality/valueThis paper fulfills an identified need to study how CSR practices could enhance employee retention among Gen Y in the organization.

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Section: Determination Of the Level Of Csr Awareness In Accounting Firms In The Klang Valley Areasupporting

confidence: 83%

Section: Determination Of the Level Of Csr Awareness In Accounting Firms In The Klang Valley Areamentioning

confidence: 99%

Corporate social responsibility impact on talent retention among Generation Y

Zainee

Puteh

2020

REGE

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“…The environmental issues affecting a bank are related to the direct and indirect environmental concerns. Through the indirect link, the bank has environmental responsibility and should finance sustainable companies (Idowu & Filho, 2009;Weber, 2012). Therefore, the banks focused on managing the environmental risks (Thompson & Cowton, 2004;Egede & Lee, 2007;Baranes, 2009;Scheire & De Maertelaere, 2009), integrating the assessment of the sustainability risks in the management processes of credit risks (Hugenschmidt, Kermode, Schumacher & Janssen, 1999;Thompson & Cowton, 2004;Weber, 2005;Evangelinos, Skouloudis, Nikolaou & Filho, 2009).…”

Section: Research Hypothesismentioning

confidence: 99%

Does It Pay to Be Sustainable? Evidence from European Banks

Bussoli¹,

Conte²,

Letorri³

et al. 2018

IJBM

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This paper aims to explore the relationship between the economic, environmental, social, and corporate governance component of Corporate Social Performance (CSP) and the Corporate Financial Performance (CFP) in the European banking sector. The empirical analyses, based on panel data, are performed on a sample of 70 listed European banks (EU28) over the period 2011-2015. The main results show a significant and positive relationship between the aggregated CSP measure and the average profitability of banks' assets and market capitalization. Furthermore, the social component positively affects the average return on assets and equity; the economic component is positively associated with the performance of prospective profitability and market capitalization; finally, the environmental component is positively associated with the ROAA. Sustainable banks, in line with the stakeholder Theory, through ethical and social policies, might increase their financial and economic performance.

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