Tax Governance as a Part of Corporate Social Responsibility

Verina, Natalja; Titko, Jeļena; Lejniece, Ilona

doi:10.3846/bm.2018.04

Cited by 2 publications

(2 citation statements)

References 14 publications

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“…It was introduced in 1953 [4] and was then investigated by many researchers in different fields and concerning other concepts, such as company's performance [5], customer satisfaction and loyalty [6,7], corporate image [8], as well as employee satisfaction and loyalty [9]. Besides, the researchers pay attention to the questions, regarding the perception of CSR, by the company's employees, managers and top executives [10,11], ethical leadership [12], and the reputation of boards members [13].…”

Section: Introductionmentioning

confidence: 99%

Differences in Attitude to Corporate Social Responsibility among Generations

et al. 2021

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The purpose of the study is to investigate the employees’ attitudes to CSR practices and reveal the differences in staff perceptions within different groups of responadents. The tasks to be accomplished are: (1) to investigate the differences of CSR perception between males and females; (2) to investigate the differences of CSR perception among representatives of different generations; (3) to investigate the differences of CSR perception among representatives of different sectors of the economy. The online survey was conducted using the authors’ developed research instrument (questionnaire). In total, 129 respondents—employed Latvian citizens—participated in the survey. To assess the influence of age, gender, and other control characteristics in the sample, the authors implemented regression-based moderation analysis in the SPSS environment. The analysis indicated the moderating role of gender in the perception of corporate social responsibility, which appeared to be strong, especially in terms of leveraging business honesty, as a predictor. The sector, too, appeared to be a moderator, though it was much less statistically significant than gender. On the other hand, generation appeared to be an independent and significant predictor of corporate social responsibility perception itself, while its moderating effect was insignificant. The findings in the paper support existing literature in terms of moderating the role of gender, as outlined previously; yet, this research estimated that males value corporate social responsibility higher than females, while our results estimate the opposite. Our research revealed that age (generation) is a significant factor, which defines a personal attitude towards corporate social responsibility, i.e., the older generation values CSR higher than the youngsters. We have not found any correlation between the economic sector and corporate social responsibility perception.

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Section: Introductionmentioning

confidence: 99%

Differences in Attitude to Corporate Social Responsibility among Generations

et al. 2021

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“…Lee & Heo, 2009), corporate image (Maruf & Afeez, 2014), employee satisfaction and loyalty (Bauman & Skitka, 2012). Besides, the researchers pay attention to the questions regarding the perception of CSR by the company's employees, managers and top executives (Amran & Nejati, 2014;Tambovceva et al, 2017;Verina et al, 2018).…”

Section: Concept Of Corporate Social Responsibilitymentioning

confidence: 99%

Corporate Social Responsibility Perceived by Employees: Latvian Survey Results

Titko¹,

Skvarciany²,

Tambovceva³

2021

CEBR

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There is empirical evidence that business commitment to the Corporate Social Responsibility (CSR) principles has a direct positive impact on customer loyalty, employees' performance, and, as a result, on company's value. The goal of the current paper is to evaluate the perceived importance of the company's CSR-related practices from the viewpoint of employees. One hundred nineteen representatives of Latvian companies were surveyed, using the authors' developed questionnaire consisted of 35 statements. Survey data was processed applying the frequency analysis and the logistic regression method. Most of the respondents (84%) perceive the company's commitment to CSR principles as necessary. The base of the frequency analysis results, the most important CSR elements from the viewpoint of Latvian employees are paid leaves, consumer interests, and salary. Logistic regression yielded the elements, which contribute the most to the positive perception of CSR: 'flexible work', 'support staff relaxation' and 'claims submission system' within the group 'staff matters'. The measurement scale was tested for reliability and, based on Cronbach alpha results, was accepted as appropriate for use in a cross-country survey. Implications for Central European audience: Despite the high interest in CSR-related issues in academia, the number of published works in Baltic countries is limited. In this particular study, the authors tried to identify -what exactly affects employees' positive attitude to CSR commitmentthe company's participation in charity programmes or its environmental responsibility, for example? This survey contributed to the theoretical knowledge base about CSR perception among the staff of Latvian companies. In turn, the future survey is planned to be extended, involving respondents from Central and Eastern Europe countries. This, in turn, will allow making conclusions about the differences in attitude to CSR practices expressed by employees from different countries.

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Tax Governance as a Part of Corporate Social Responsibility

Cited by 2 publications

References 14 publications

Differences in Attitude to Corporate Social Responsibility among Generations

Differences in Attitude to Corporate Social Responsibility among Generations

Corporate Social Responsibility Perceived by Employees: Latvian Survey Results

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