Small-Business Owner-Managers’ Perceptions of Business Ethics and CSR-Related Concepts

Fassin, Yves; Rossem, Annick Van; Buelens, Marc

doi:10.1007/s10551-010-0586-y

Cited by 279 publications

(217 citation statements)

References 145 publications

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“…Despite the benefits that underlie the use of the Internet to disseminate and search for information on social responsibility actions, there is some inconsistency in the measures used in social reports (COWPER-SMITH and GROSBOIS, 2010). The use of the Internet begins to appear associated to the manipulation of information, simply because it facilitates access to communication, gives openness and transparency not yet obtained by other channels (HASNAOUI and FREEMAN, 2011;FASSIN, ROSSEM and BUELENS, 2011). As it is an open channel it is difficult to limit the information conveyed and it is important to filter it and standardize it (MONTEIRO and AIBAR-GUZMÁN, 2010).…”

Section: -558mentioning

confidence: 99%

Tipos de divulgação da informação financeira e não financeira de responsabilidade social empresarial

Faria

2017

Cad. EBAPE.BR

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Corporate social responsibility information assumes, in recent decades, a high importance to preparers and users has intensified since 2007, with the US financial crisis, reflected in Portugal since 2008. The growing volume of information presents several forms of dissemination aimed it is to promote actions that have an impact on business performance and reflection on the vision that stakeholders have of the company in the community in which it operates. The purpose of this article is to list different forms of information dissemination of corporate social responsibility and highlight the channels used strategically for this purpose. Cumulatively want to list advantages and disadvantages of the means to contribute to the questioning of the current use of resources for the promotion of socially responsible information. The methodology used was a literature review of recent studies in which it sought a general area of the state of the art. Cumulatively was used a descriptive research in domestic companies listed on the Lisbon values in the 1st half of 2016 in order to record, analyze and relate the facts established in the literature review in the Portuguese context. We conclude that there is a multitude of information disclosed by companies of their social responsibility: written and unwritten, financial and non-financial, and internal and external. The web pages and traditional reports seem to be the most used, although difficulties persist measure the quantitative report over the quality, it requires greater rigor to ensure superior quality in the produced social responsibility information.Keywords: Social responsibility. Disclosure. Financial information. Not financial. Tipos de divulgação da informação financeira e não financeira de responsabilidade social empresarial ResumoA informação de responsabilidade social empresarial assumiu, nas últimas décadas, uma importância elevada para preparadores e utilizadores e intensificou-se desde 2007, com a crise financeira americana, espelhada em Portugal desde 2008. O crescente volume de informação apresenta várias formas de divulgação de ações que tenham impacto no desempenho das empresas e reflexo na visão dos stakeholders acerca da empresa na comunidade em que se insere. O objetivo deste artigo é elencar diferentes formas de divulgação de informação de responsabilidade social pelas empresas e destacar os canais usados estrategicamente para o efeito. Cumulativamente, são listadas vantagens e desvantagens dos meios utilizados para contribuir para o questionamento dos atuais recursos em uso para a divulgação da informação socialmente responsável. A metodologia adotada foi a análise bibliográfica de estudos recentes para levantar o estado da arte sobre o tema. Trata-se de pesquisa descritiva realizada em empresas nacionais cotadas na bolsa de valores de Lisboa no 1º semestre de 2016. Conclui-se que existe uma multiplicidade de informações divulgadas pelas empresas acerca das suas ações de responsabilidade social: escrita e não escrita, financeira e não financei...

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Section: -558mentioning

confidence: 99%

Tipos de divulgação da informação financeira e não financeira de responsabilidade social empresarial

Faria

2017

Cad. EBAPE.BR

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“…They claim that this result, which can be viewed as contradictory to the negative relationship found in their previous study, provides empirical evidence in support of legitimacy theory We wish to contribute to this stream of research by more precisely focusing on business ethics to deepen our understanding of the determinants of corporate tax conduct. The intermingled use of various CSR and business-ethics-related concepts in the literature, in corporate communication, and in the media has led to a certain confusion between these concepts [29]. While these concepts overlap, they are distinct, yet they tend to be used almost interchangeably in academic literature.…”

Section: Relevant Literaturementioning

confidence: 99%

Is Business Ethics the ‘Last Rampart’ Against Tax Aggressiveness?

Wegener¹,

Labelle²

2017

Int J Account Res

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Table principles for business ethics, 1 involves the reconciliation of private interests with the public good [1][2][3]. Moral capitalism, at a time when firms can no longer avoid dealing with the issue of corporate social responsibility (CSR), is becoming a reference in the business world. It is especially true in difficult economic times when it can be argued that social needs are greatest. We have witnessed business leaders, such as Miller [4], coming together to publicly recognize the necessity of participating in the collective effort. Corporate income tax is one mechanism allowing, or requiring, firms to take on a share of this collective effort, since it reallocates part of the wealth they create. In the perspective of moral capitalism, no firm, except maybe what Reidenbach and Robin [5] identify as the amoral organization, should attempt to evade the tax system. The reality is quite different as more or less aggressive tax planning activities to minimize the tax burden undeniably exist. The scandal which revealed KPMG's involvement in tax evasion is unquestionably a notable illustration [6]. The case of Starbucks, abovementioned for their allegiance to moral capitalism, is even more noteworthy as the Seattle-based group was, in the same year, blamed for its practices of tax avoidance in the UK [7]. The relationship between moral capitalism or business ethics 2 and corporate tax conduct is after all not so obvious. Consistent with existing research [8,9], we view tax aggressiveness, a facet of tax avoidance, 3 as downward management of taxable income through more or less aggressive tax planning activities. Given that taxes 1 The Caux Round Table is an international organization of senior business executives founded in 1986 to promote ethical business practices. It met for the first time in 1986 in Caux, Switzerland. The Caux Round Table principles are considered to be the first international code of ethics for business (Asgary and Mitschow, 2002).2 Following Carroll (1991), we consider that ethics and morality are essentially synonymous in the organizational context.3 Except in the section dealing precisely and technically with tax aggressiveness measurement, we do not truly distinguish between 'tax avoidance' and 'tax aggressiveness'. Consequently we use both concepts interchangeably.are an important cost of doing business and an instrument of wealth distribution, tax aggressiveness presents an interesting governance and ethical dilemma as it may be desired by some shareholders but decried by other stakeholders. Tax avoidance seems to be a widespread practice despite increasingly compelling external ethical guidance from such sources as the Caux Round Table and the UN Global Compact. This raises the question as to whether business ethics can be successful when regulations fail and thus be viewed as the taxpayer's last rampart against the urge to escape tax [10]. Do corporations consider their tax obligations fulfilled when they do not break the letter of the law? A 'legalistic' behavior corresponds to a...

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“…Другая задача состояла в исследовании проблематики развития корпоративной социальной ответственности (КСО) в компаниях среднего и малого бизнеса, которая находится в центре внимания в публикациях по деятельности таких предприятий по всему миру (Fassin, Van Rossem, Buelens, 2011;Ryan, O'Malley, O'Dwyer, 2010;Preuss, Perschke, 2010;Russo, Perrini, 2010), что подтверждает актуальность этого аспекта исследования. В литературе можно найти системный обзор работ, посвященных КСО (Vázquez-Carrasco, López-Pérez, 2013;Vo, 2011), а настоящая статья дополняет международные исследования практическими данными из России.…”

Section: литературный обзор и теоретические основы исследованияunclassified

How to do? Russian entrepreneurs on business (the results of the survey of 2014): goals and motives

Bobrova¹,

Ковалева²

2015

Ross. Pred.

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Small-Business Owner-Managers’ Perceptions of Business Ethics and CSR-Related Concepts

Cited by 279 publications

References 145 publications

Tipos de divulgação da informação financeira e não financeira de responsabilidade social empresarial

Tipos de divulgação da informação financeira e não financeira de responsabilidade social empresarial

Is Business Ethics the ‘Last Rampart’ Against Tax Aggressiveness?

How to do? Russian entrepreneurs on business (the results of the survey of 2014): goals and motives

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