2020
DOI: 10.1108/cg-01-2020-0038
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The possibilities and limitations regarding the use of impact evaluation in corporate social responsibility programs in Latin America

Abstract: Purpose Improvement in the evaluation methodologies used in the public policy and development fields has increased the amount of evidence-based information available to decision makers. This helps firms evaluate the impacts of their social investments. However, it is not clear whether the business sector is interested in using these methods. This paper aims to describe the level of interest in, knowledge of and preferences relating to the impact evaluation of corporate social responsibility (CSR) programs by m… Show more

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Cited by 9 publications
(5 citation statements)
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“…To achieve satisfactory results in the implementation of sustainable practices, it is necessary that companies to frequently evaluate and continually improve these practices (Borges et al, 2018;Eriksson and Svensson, 2016;Gutiérrez-Martínez and Duhamel, 2019;Kowszyk and Vanclay, 2020). For those who argue that sustainable practices generate only costs and do not provide positive returns to companies, it should be highlighted the work of Pullman et al (2009), according to which the implementation of social and environmental practices generate improvements in performance, including costs reduction.…”
Section: Introductionmentioning
confidence: 99%
See 1 more Smart Citation
“…To achieve satisfactory results in the implementation of sustainable practices, it is necessary that companies to frequently evaluate and continually improve these practices (Borges et al, 2018;Eriksson and Svensson, 2016;Gutiérrez-Martínez and Duhamel, 2019;Kowszyk and Vanclay, 2020). For those who argue that sustainable practices generate only costs and do not provide positive returns to companies, it should be highlighted the work of Pullman et al (2009), according to which the implementation of social and environmental practices generate improvements in performance, including costs reduction.…”
Section: Introductionmentioning
confidence: 99%
“…To achieve satisfactory results in the implementation of sustainable practices, it is necessary that companies frequently evaluate and continually improve these practices (Borges et al, 2018;Eriksson and Svensson, 2016; Gutie ´rrez-Martı ´nez and Duhamel, 2019; Kowszyk and Vanclay, 2021). For Broccardo and Zicari (2020), sustainability has become part of the business model, regardless of the size or companies sector.…”
mentioning
confidence: 99%
“…Also, the financial performance and dividend payouts are stirred by firm's CG framework and practices. Similarly, other works also show that the effective CG helps in achieving better firm performance and resulting valuations (Kandukuri et al, 2015;Kowszyk and Vanclay, 2021;Mardnly et al, 2018;Orazalin et al, 2016;Orazalin and Mahmood, 2019).…”
Section: Literature Reviewmentioning
confidence: 75%
“…For instance, According to He & Harris, (2020), the necessity for companies to demonstrate true and genuine CSR activities, also emphasised the necessity for consumers to make ethical judgments when confronted with unknown and unpredictable situations such as those caused by the influenza epidemic (Antwi et al, 2021). Given the pre-existing disagreement regarding the mismatch between CSR discourse and action, it was decided that a genuine CSR answer be provided to the public (Kowszyk & Vanclay, 2021). In contrast, the potential to "assemble/restoration" connections with communities during the COVID-19 epidemic has been cited as a significant incentive for organisations involved in the response and recovery [27].…”
Section: Review Of Literaturementioning
confidence: 99%