968 resultados para HIRFL-CSR


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Within the growing literature on corporate social responsibility (CSR) in developing countries, almost no attention has been paid to the link between consumer awareness about their rights, adoption of socially responsible (SR) practices by small scale individual entrepreneurs (SIEs) and how these impact on consumer loyalty in a developing country context thus leaving a significant knowledge gap. This paper builds on the work of Azmat and Samaratunge (2009) on SIEs to address this gap in literature in the context of South Asia. South Asia as a region is growing rapidly and is moving to become a new powerhouse of economic development, yet the responsible business practices of SIEs who form a significant proportion of businesses operating in this region remain severely under-researched. We draw upon the existing literature to develop a comprehensive framework which presents a set of propositions specifying the relationship between consumer awareness, socially responsible business practices adopted by SIEs and consumer loyalty. The framework offers insight into understanding consumer loyalty in the context of developing countries.

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The growth of voluntary corporate social responsibility (CSR) reporting reflects society's expectations for business to set higher ethical standards and to undertake business in a way that meets the profit imperative (the bottom line). Additionally, the community expects socially and environmentally responsible behaviour practices; the so-called triple bottom line approach. The paper briefly reviews the development of corporate social responsibility reporting from the perspective of two large Australian banks and attempts to understand their motivation for voluntary disclosure. Stakeholder theory and game theory provide a means to analyse why banks undertake CSR reporting. The paper compares Westpac and National Australia Bank's CSR reporting over the period 2004-2005 utilising external rating agencies and CSR reports to determine the extent of disclosure in relation to employees, environment, community and customers. The paper concludes with a discussion of the pros and cons of CSR, the role of regulation and recommendations for future policy direction.

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The Bangladesh Bank is now encouraging corporate social responsibility (CSR) disclosure by banks however the adoption of CSR remains voluntary and not mandatory. The aim in this paper is to determine the nature and extent of corporate social responsibility disclosure in the banking sector in Bangladesh, and to assess the need to improve corporate social responsibility by such organisations. We observe, from our content analysis of the annual reports of three cases studies within the banking industry of Bangladesh, that corporate social responsibility disclosures focus on initiatives undertaken to support two critical two sectors within Bangladesh's economy. agriculture and the SME sector. Further disclosures address contributions and donations made by the banks to support underprivileged sections of Bangladesh society including destitute youth and women. Of the three cases examined in this study, two are relatively new entrants to the banking sector. We observed that the newest firm, incorporated in 1999, made no disclosures in regards to its corporate social responsibility and, as a consequence, conclude that the corporate governance mechanisms in this firm are likely to be unsophisticated.

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This paper investigates the use of using remotely sensed observation and full coverage hydroacoustic datasets to quantify habitat suitability for a marine demersal fish, the blue-throated wrasse. Because of issues surrounding the detection of species using remotely sensed video techniques, the application of presence-only techniques are well suited for modeling demersal fish habitat suitability. Ecological-Niche Factor Analysis is used to compare analyses conducted using seafloor variables derived from hydroacoustics at three spatial scales; fine (56.25 m2), medium (506.25 m2) and coarse (2756.25 m2), to determine which spatial scale was most influential in predicting blue-throated wrasse habitat suitability. The coarse scale model was found to have the best predictive capabilities with a Boyce Index of 0.80±0.26. The global marginality and specialization values indicated that, irrespective of spatial scale, blue-throated wrasse prefer seafloor characteristics that are different to the mean available within the study site, but exhibit a relatively wide niche. Although variable importance varied over the three spatial scale models, blue-throated wrasse showed a strong preference for regions of shallow water, close to reef, with high rugosity and maximum curvature and low HSI-B values. Generally the spatial patterns in habitat suitability were well represented in the Marine National Park compared to adjacent waters. However, some significant differences in spatial patterns were observed. Interspersion and Juxtaposition Indexes for unsuitable and highly suitable habitat were significantly smaller inside the Marine National Park, while the Mean Shape Index of unsuitable habitat in the Marine National Park was significantly larger.

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The effective management of our marine ecosystems requires the capability to identify, characterise and predict the distribution of benthic biological communities within the overall seascape architecture. The rapid expansion of seabed mapping studies has seen an increase in the application of automated classification techniques to efficiently map benthic habitats, and the need of techniques to assess confidence of model outputs. We use towed video observations and 11 seafloor complexity variables derived from multibeam echosounder (MBES) bathymetry and backscatter to predict the distribution of 8 dominant benthic biological communities in a 54 km2 site, off the central coast of Victoria, Australia. The same training and evaluation datasets were used to compare the accuracies of a Maximum Likelihood Classifier (MLC) and two new generation decision tree methods, QUEST (Quick Unbiased Efficient Statistical Tree) and CRUISE (Classification Rule with Unbiased Interaction Selection and Estimation), for predicting dominant biological communities. The QUEST classifier produced significantly better results than CRUISE and MLC model runs, with an overall accuracy of 80% (Kappa 0.75). We found that the level of accuracy with the size of training set varies for different algorithms. The QUEST results generally increased in a linear fashion, CRUISE performed well with smaller training data sets, and MLC performed least favourably overall, generating anomalous results with changes to training size. We also demonstrate how predicted habitat maps can provide insights into habitat spatial complexity on the continental shelf. Significant variation between patch-size and habitat types and significant correlations between patch size and depth were also observed.

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The paper criticises the dominant discourse of corporate social responsibility (CSR) by examining six sets of factors conventionally considered as promoting outcomes consistent with core principles of social responsibility: intra-organizational factors, competitive dynamics, institutional investors, end-consumers, government regulators and non-governmental organizations. Each factor is addressed conceptually, empirically, and with respect to its likely future significance in promoting outcomes consistent with CSR. Our overall conclusions are not promising on any of these dimensions.

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The paper criticises the dominant discourse of corporate social responsibility (CSR) by examining six sets of factors conventionally considered as promoting outcomes consistent with core principles of social responsibility: intra-organizational factors, competitive dynamics, institutional investors, end-consumers, government regulators and non-governmental organizations. Each factor is addressed conceptually, empirically, and with respect to its likely future significance in promoting outcomes consistent with CSR. Our overall conclusions are not promising on any of these dimensions.

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There have been calls in the IS/eBusiness literature for research on "green" IS/IT in a Small and Medium Enterprises (SMEs) context. The Corporate Social Responsibility (CSR) literature has neglected the issue of how SMEs can use websites to communicate their environmental improvement activities. This paper links these two previously separate disciplines by reporting on a content analysis of 443 Australian SME websites from four industry sectors to identify if and how they use websites to communicate their environmental improvement activities. The study found that 47 websites were communicating such activities in some form. A detailed analysis was undertaken of these 47 websites to identify emergent themes relating to how these SMEs were communicating their environmental improvement activities. These themes resulted in a reconceptualisation of the traditional "4 Ps" of marketing for online communication of environmental improvement activities by SMEs: profile; product; process; and prominence.

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There is growing IS research concerning SME use of websites and limited but growing research on corporate social responsibility (CSR) by SMEs. However, to-date these two bodies of literature have remained largely separate. This paper links these fields by presenting an SME website content analysis method. Melville in his seminal MIS Quarterly article called for such methods which provide a nexus of IS, organisations and environment (which we extend to CSR). The method involves four steps: 1) identifying sources of SME websites; 2) determining if websites are describing CSR (based on the literature CSR by SMEs); 3) archiving website content for analysis; and 4) coding the website content using a structured framework (combining the literature on IS and CSR in an SME context). The paper also provides suggestions on how IS researchers can apply the method for quantitative and qualitative/exploratory objectives for future research.

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It has not been until recent times that companies throughout the world have realised the preciousness of a readily available fresh water supply. It is for this reason that such companies are implementing water management schemes to improve the efficiency in which this resource is used. Located 15km north of Townsville the Bohle quarry has provided much of the material for the infrastructure existing throughout the Townsville region. Operational since the Second World War, CSR Readymix is the site's fourth owner. Water is a precious commodity at the Bohle quarry and is used primarily for dust suppression. Environmental Protection Agency (EPA) regulations state, less than 4 g/m2/month of dust fallout beyond the boundary of the quarry is permitted.

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The arena of ethics and business is a colossus: thousands of books, multiple dedicated journals, de rigueur organizational ethics policies and CSR initiatives - most of which we can be fairly confident would receive poor reviews by the editors and authors of Ethics and organizational practice: Questioning the moral foundations of management. This edited collection is a self-identified ‘critical’ take on business ethics, one that according to the editors’ introduction wishes to ‘expose business ethics to its crises’ and ‘critically investigate(s) what ethics means’. The ‘critical’ which Muhr, Sørensen and Vallentin invoke is one that would be familiar to authors and readers of Critical Management Studies – that is, to use Fournier and Grey’s (2000) oft-referenced depiction, the study of management and organization that is non-performative with regards to managerialist concerns of efficiency and profitability, that seeks to denaturalize taken-for-granted legitimations, and the normalization of current organizational practices and ideologies, and one which demonstrates significant reflexivity with regard to the philosophies and methodologies it deploys. To the above, we may also add pluralism, and indeed some playfulness, with a wide diversity of conceptual, theoretical, historical and popular sources mined for their potential to help us reconsider the organizational present.

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This paper investigates the human rights performance reporting practices of the top 50 Australian financial service companies listed in the Australian Stock Exchange. All corporate reporting media, including annual reports, Social Responsibility Reports (CSR) and company websites, were reviewed to document their disclosure practices for the current period (2009/2010). In considering a number of international voluntary guidelines on human rights, a content analysis instrument containing 80 specific human rights themes, under 10 general categories, was developed to examine corporate reporting media. The results remain intensely unimpressive. The number of companies that disclosed human rights items is extremely low; the majority of the items were not disclosed by any of the companies under investigation. However, compared to CSR reports and company websites, annual reports were the preferable media used to disclose human rights issues. The result indicates how ineffective the voluntary global guidelines are in ensuring that Australian financial corporations report on their human rights performances.

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Purpose – The purpose of this paper is to explore the understanding of the term corporate social responsibility (CSR) by Sri Lankan immigrant entrepreneurs in Australia. It also seeks to investigate the importance the entrepreneurs place on CSR, their understanding of stakeholders, the types of CSR activities undertaken by them, and the issue of social capital.

Design/methodology/approach –
Data were collected through in-depth semi-structured interviews with Sri Lankan entrepreneurs based in Victoria, Australia.

Findings – The interviewees were aware of the term CSR but, nevertheless, had different interpretations of its meaning. However, CSR was considered important and all the interviewees were, in some way, involved in CSR activities and also had a good understanding of the importance of their stakeholders. Findings also highlighted the significance attached to social capital by the entrepreneurs such as informal relationships and trustworthiness which build the intangible attributes of CSR. The present findings can be attributed to immigrant entrepreneurs behaving partly to adapt to the host country, by changing their beliefs, values, traditions and partly by being influenced by their home country culture as found in the extended part of this current study.

Research limitations/implications –
This paper addresses gaps in the fields of both CSR and immigrant entrepreneurship literature. However, the small sample size is a limitation and further research is required in order to generalize the findings.

Originality/value –
It is important to have an understanding of the interpretation of social responsibility amongst immigrant entrepreneurs. Despite the steadily growing number of Sri Lankan immigrant entrepreneurs and their potential impact on the Victorian and Australian socio-economic context, this area remains under-researched. This paper addresses this gap in the literature and makes an attempt to provide insight into this area that can be used as a catalyst for future research.