This paper investigates the determinants of a responsible multinational firm's decision to enter in a foreign country either through exports or through foreign direct investment (FDI), as well as the relevant market and societal outcomes. We find that CSR investments are higher under FDI than...

In diesem Beitrag wird die Beziehung zwischen sozialer Verantwortung und Finanzerfolg von ausgewählten Unternehmen in den ASEAN-Ländern Indonesien, Malaysia, Thailand und Philippinen während einer 10-Jahres-Periode bis Ende 2015 untersucht. Finanzerfolg wird anhand von relevanten...

The Romanian business scene has recently borrowed the concept of corporate social responsibility (CSR), and this evolution was due to the presence of multinational companies (MNCs) that implemented new practices and activities in this area. Our paper aims to provide a presentation of social...

The effects of diversification on financial performance are well-established, less so the way in which diversification influences company behaviour towards stakeholder demand and social concern. This paper investigates the relationship between business diversification and corporate social...

We examine the strategic use of Corporate Social Responsibility (CSR) in imperfectly competitive markets. The level of CSR determines the weight a firm puts on consumer surplus in its objective function before it decides upon supply. First, we consider symmetric Cournot competition and show that...

We review recent studies on management practices and their consequences for women in the workplace. First, the High Performance Work System (HPWS) is associated with greater gender diversity in the workplace while there is little evidence that the HPWS reduces the gender pay gap. Second,...

The paper argues that transparency of large corporate farms operating in transition economies is the factor that affects their competitive position as it helps to preserve access to international equity markets and to reduce uncertainty that arises from imperfect local input markets. We...

Sustainable business impact is growing within the field of impact assessment, however, the field, specifically in regard to Entrepreneurship, would benefit from theory based on comparisons of external and internal impacts of environmental and social innovation. This exploratory study bridges...

This paper provides an overview of social and environmental management practices in the oil and gas industry. It outlines the evolution of international oil companies' approaches over the last 20 years, reviews what social and environmental management amongst such companies means in practice,...

We examine the strategic use of Corporate Social Responsibility (CSR) in imperfectly competitive markets. The level of CSR determines the weight a firm puts on consumer surplus in its objective function before it decides upon supply. First, we consider symmetric Cournot competition and show that...

We use synthetic control group methods to analyse the causal impact of CSR certification on the economic performance of a small set of Italian manufacturing firms that underwent SA8000 certification in 2009 or 2010. We find no evidence of a positive or negative impact of SA8000 certification on...

Vor dem Hintergrund tiefgreifender gesellschaftlicher und wirtschaftlicher Veränderungsprozesse ergeben sich zunehmend Herausforderungen für die Unternehmens- und Markenführung. Dabei bestimmen zwei grundlegende Werte die Diskussion und eröffnen ein Spannungsfeld: Individualisierung -...

This dissertation represents original, empirical evidence concerning the adoption of CSR practices and principles in the context of Least Developed Countries (LDCs) based on comparative case studies among selected companies in the Ethiopian brewery sector. In other words, the study can be...

Der erste Teil der vorliegenden Dissertation weist auf fehlende theoretische Perspektiven im Diskurs um und der Umsetzung von Corporate Social Responsibility (CSR) hin. Die Machttheorie nach Foucault'scher Auslegung wird als eine dieser theoretischen Perspektiven vorgestellt, da sie als...

Die Sicherstellung von adäquaten Arbeitsbedingungen in Lieferketten ist Gegenstand einer intensiv geführten Debatte in der Wirtschaft, der Politik und der Zivilgesellschaft. Als Antwort auf die mit zunehmendem Nachdruck formulierten Forderungen, die sozialen Missstände bei Zulieferern zu...

Corporate Social Responsibility (CSR) regulations, frameworks and practices have increasingly preoccupied accounting researchers over the last decades. The countries in Central and Eastern Europe (CEE) have significantly evolved after the fall or the decline of their non-democratic regimes, and...

The paper explores the level of CSR development in Poland and focuses on the roles of stakeholders actively involved in fostering the CSR concept in the country. The stakeholders include: (1) regulators (Ministry of Finance, Ministry of Economy, the Warsaw Stock Exchange and Polish Accounting...

Social and environmental aspects are increasingly included in the different types of reports prepared by the Romanian companies. Our research question is which are the forces that drive the institutionalization of the CSR reporting in Romania. We consider the stakeholders as the primary...