Responsabilit socitale et dveloppement durable

English (United Kingdom)

Articles scientifiques

Is Corporate Social Performance a Criterion in the Overseas Investment Strategy of U.S. Pension Plans?: An Empirical Examination

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This study examines overseas investing by U.S.-domiciled pension plans. The authors explore whether U.S. pension plans invest based on corporate social performance (CSP) in a core overseas market, the United Kingdom. As a guide to social investing opportunities available to U.S. pension funds in the United Kingdom, their investments are compared to U.K.-domiciled pension plan domestic investments. U.S. labor union plan portfolios have a positive relationship with workplace practices, and U.S. private plan portfolios, with CSP’s community dimension. U.S. state and foundation plan portfolios have no relationship with CSP. Other than union plans, U.S. pension plans stress corporate financial performance in their U.K. investments. U.K. union plan portfolios have a positive relationship with workplace practices, and U.K. state, foundation, and private plan portfolios with environment.


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Mise à jour le Lundi, 21 Février 2011 12:44

 

Corporate Social Responsibility in Mexico and France: Exploring the Role of Normative Institutions

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Scholarship on corporate social responsibility (CSR) shows both that the concept itself is interpreted in a multitude of different ways and that significant cross-cultural differences exist in the way that business approaches the question of social responsibility and ethics. Little comparative work, however, has yet been carried out that investigates the reasons behind such differences. The authors analyze the cases of Mexico and France by drawing on Enderle’s practical, semantic, and theoretical dimensions of business ethics. The authors further integrate the concept of "normative institutions" to explore attitudes toward CSR and assess the likely future adoption of CSR practices in each country. The article concludes that despite similar institutional conditions in Mexico and France, the interplay of those institutions combined with the historical role of business and its relationship with society produces quite different articulations of CSR in each country. The article highlights the need for further studies that explore how institutions enable and constrain business’ articulation of social responsibility.


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Mise à jour le Lundi, 21 Février 2011 12:45

 

Perceptions on Social Responsibility: The Entrepreneurial Vision

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This article outlines the results of an inquiry into the nature of entrepreneurial commitment to social responsibility as a business philosophy. Findings show that the respondents, as a group, reported a strong orientation to this view. Several social responsibility topics emerge in a position of special prominence to entrepreneurs, and their preferences for these topics do not widely vary. Furthermore, the degree of attachment to social responsibility, as an operational construct, correlates with several demographic and psychographic dimensions.


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Mise à jour le Lundi, 21 Février 2011 12:45

 

Toward a General Theory of CSRs: The Roles of Beneficence, Profitability, Insurance, and Industry Heterogeneity

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Corporate social responsibility (CSR) is a tortured concept. A number of alternative definitions of the construct exist at the theoretical level, and much debate surrounds the meaning (and its related implications for practice) of the term. Empirically, CSR research reaches few remarkable conclusions. In this article, the authors reconceptualize CSR into a number of discrete corporate social responsibilities (CSRs), each of which can have a positive or negative social impact, and each of which has an endogenous managerially driven component and an exogenous stakeholder-driven component. Using an industry-level sample drawn from the KLD database, the authors test the impact of hypothesized drivers of CSR on various CSRs.


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Mise à jour le Lundi, 21 Février 2011 12:44

 

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