دانلود رایگان مقاله لاتین افشای csr از سایت الزویر
عنوان فارسی مقاله:
مشروعیت به واسطه افشای CSR؟ مزیت بیش از معایب است
عنوان انگلیسی مقاله:
Legitimacy through CSR disclosures? The advantage outweighs the disadvantages
سال انتشار : 2016
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بخشی از مقاله انگلیسی:
2. Developing the CSR dilemma model
There is no common definition of what is meant by “CSR” (Carroll, 2008; Crane, McWilliams, Matten, Moon, & Siegel, 2008; Lee, 2008; Marrewijk, 2003). In this paper, we understand CSR as a specific form of responsibility, which is – from a social sciences perspective – a multi-relational ascription that embraces a subject, an object, an authority, and a criterion: somebody has an obligation for something, towards somebody, on the basis of a certain normative standard (Bachmann & Ingenhoff, 2013). According to Pincoffs (1988), these responsibility-ascriptions take place in social interactions between individuals. Referring to the CSR-ascription model of Bachmann and Ingenhoff (2013), we define CSR disclosures as specific, mediated responsibility-ascriptions, according to which companies (subjects) have the obligation to generate profits and revenues, accomplish social, political, and cultural benefits, or maintain or improve the quality of the environment (objects, Elkington, 1998), towards affected stakeholders (authorities, Freeman, 1984), on the basis of normative standards that are within and beyond profitability and legal requirements (criteria, Carroll, 1991). CSR ascriptions take place in social interactions between corporate members, who are authorized to act and speak in their company’s name (such as CEOs, PR officers, CSR officers), and individual members of the public. CSR disclosures are usually mediated through corporate websites (Esrock & Leichty, 1998; Maignan & Ralston, 2002; Capriotti, 2011), which perpetuates the “illusion” that companies are actors or moral persons. Against this backdrop, we can specify what is meant by the “extent of CSR”. Accordingly, the extent of CSR is a continuum bounded between mandatory and discretionary CSR. We speak of a low extent of CSR when self-ascribed obligations are limited to accomplish mandatory normative standards in a given society, such as a company’s obligations to make products, generate profits, obey the law, or respect human rights. In contrast, we speak of a high extent of CSR when selfascribed obligations exceed normative standards and thus are not compulsory but discretionary, for instance, with respect to philanthropic donations.
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کلمات کلیدی:
The Normativity and Legitimacy of CSR Disclosure: Evidence from ... https://link.springer.com/article/10.1007/s10551-014-2114-y by JN Chauvey - 2015 - Cited by 44 - Related articles Abstract. In 2001, France became one of the few countries to require corporate social responsibility (CSR) reporting through its Nouvelles Régulations ... Corporate Governance and Corporate Social Responsibility: Emerging ... https://books.google.com/books?isbn=9814520381 Sabri Boubaker, Duc Khuong Nguyen - 2014 - Business & Economics Elkington (2006) views CSR as the corporate board's responsibility, and sound corporate ... role in ensuring organizational legitimacy through CSR disclosures. Corporate Governance and Corporate Social Responsibility Disclosures https://link.springer.com/article/10.1007%252Fs10551-012-1336-0 by A Khan - 2013 - Cited by 221 - Related articles May 19, 2012 - Overall, our study implies that corporate governance attributes play a vital role in ensuring organisational legitimacy through CSR disclosures. CSR 2.0 and the New Era of Corporate Citizenship https://books.google.com/books?isbn=1522518436 Camilleri, Mark Anthony - 2016 - Business & Economics CSR disclosure: the more things change...? Accounting ... Striving for legitimacy through corporate social responsibility: Insights from oil companies. Journal of ...
