Peru is a Latin American country with one of the most powerful and dynamic emerging economies in the world; however, it reveals considerable inconsistencies and socioeconomic inequalities. This research demonstrates that business ethics and corporate social responsibility are closely related with the welfare state of the country/region where a company is incorporated. Research work has been carried out on the case of the product "Pura Vida", of the Gloria Company, implementing a mixed research method (documentary, quan and qual) in which a descriptive collection of data from different sources, in relation to the company and the crisis with Pura Vida milk, has been used; additionally, an ad hoc survey has been conducted on a sample of Peruvian citizens to know their insight in relation to the relevant aspects of business ethics and corporate responsibility and their opinion regarding the specific case being investigated; finally, in-depth interviews were held with the company's management staff. It is shown that without a certain degree of welfare state, it is difficult to implement ethics and social responsibility in companies and in society as a whole. In addition, the main concerns of Peruvians regarding ethics and social responsibility can be observed.

Collaborative innovation has become increasingly relevant for maintaining competitive advantage. Recent researchers posit that trust, which is core for collaborative innovation can be built through corporate social responsibility (CSR). Yet relatively little is known about the impact of CSR and its dimensions on collaborative innovation. Based on a panel data analysis covering the period 2009 to 2018, this thesis examines the relationship between Collaborative innovation and CSR on publicly listed manufacturing firms around the world and extends the literature by proposing that a firm's absorptive capacity exerts a moderating effect on this relationship. The study finds empirical evidence that supports the assertion that CSR promotes collaborative innovation. Importantly, the effect only manifests through the environmental dimension of CSR. The results also show that firms with higher absorptive capacities are more inclined to collaborate for innovation. However, the effect of CSR, especially the social and corporate governance dimensions on collaborative innovation dwindles in the presence of high absorptive capacity. These results have theoretical implications and provide valuable managerial recommendations for socially responsible firms that seek to form strategic alliances for innovation.

As banks have an extensive impact on the market economy while the continuous and ambiguous work for sustainability is more topical than ever before, our study analyses if corporate social responsibility has a positive, negative or no impact at all on the Financial Performance of banks. In particular, the banks of choice are JP Morgan Chase & Co, SEB and UBS. The dependent variables used to measure Financial Performance in this thesis were ROE and ROAA from the year 2002 to 2019. The independent variables were the pillars for the ESG Score, in particular, Environment, Governance and Social, with the control variable Total Assets. As a result, multiple regression analysis shows no significant results for the independent variables of interest. Thus, our study concludes that corporate social responsibility has no impact on the financial performances for the three banks.

Greenwashing has long been considered a viable strategy in the literature and academic research has explored its drivers from an institutional viewpoint. This paper extends the literature by considering greenwashing from a financial management viewpoint. It is found that when firm stock volatility is low, when the weighted average cost of capital is high, when firm pricing power is strong, and when information asymmetry is high, that the financial incentives for greenwashing are strong. The potential returns to greenwashing are weakly related to the level of systemic risk of the firm. The simulation results of the model indicate that in the current era that the returns to greenwashing are quite limited without a lot of information asymmetry. The results indicate that in previous eras, there were more opportunities for greenwashing. Overall, the results suggest that for low-and average-beta firms that organizational-level drivers and individual-level psychological drivers are more important in driving greenwashing decisions. The results also show why stock-based incentives do not support corporate social responsibility.

Luego de una rigurosa investigación, el presente trabajo expone las tendencias en la implementación de acciones de Responsabilidad Social Empresarial (RSE) de los tour operadores a nivel internacional. Para ello, se han analizado las prácticas más comunes en tres dimensiones distintas: económica, social y ambiental. Previamente, se investigó el origen del término RSE a lo largo del tiempo, la evolución del concepto de desarrollo sostenible y el rol de los involucrados o stakeholders. Posteriormente, se analiza los aportes o beneficios que la RSE brinda con participación de los tour operadores. / After a rigorous research, the present work exposes the tendencies in the implementation of Corporate Social Responsibility (CSR) actions of the tour operators at international level. For this, the most common practices in three different dimensions have been analyzed: economic, social and environmental. Previously, the origin of the term of CSR over time, the evolution of the concept of sustainable development and the role of stakeholders were investigated. Subsequently, the contributions or benefits that CSR provides with the participation of tour operators are analyzed. / Trabajo de investigación

This dissertation examines how the growth of corporate social responsibility (CSR) has led to the development of new public policy in the European Union. While many political scientists remain skeptical of the efficacy of CSR---questioning, for example, why companies would choose to self-regulate in any meaningful way given their profit motive---my research provides evidence for a more optimistic perspective. Looking in particular at the case of corporate non-financial (i.e. social and environmental) reporting, the dissertation illustrates the ways in which civil society organizations have used voluntary standards, not to replace government, but to drag it into policy areas that have been neglected or ignored. Though most thinking about CSR puts the firm at the center of analysis, this project demonstrates that the firm is better understood as the target of other organizations that seek to push the CSR agenda forward. These organizations play a critical role in both expanding the regulatory space and changing societal expectations for good corporate behavior. While voluntary standards are often insufficient to reach desired social and environmental outcomes, my work suggests that their most significant impact on society and the environment actually occurs via their influence on public policy---as what is voluntary becomes expected, and what is expected becomes mandatory. The project begins with the observation that the rise in voluntary corporate non-financial reporting (NFR) in several European countries was followed by the enactment of new legislation making such practices mandatory. Postulating a causal relationship between this increase in private regulation and the introduction of new state regulation, the dissertation proceeds to test this claim using a mixed-method research design. The first empirical chapter traces the process by which private regulation leads to a change public policy. Drawing on extensive fieldwork in Europe, this chapter illustrates the critical role that voluntary standards played both in establishing the NFR regulatory space and in building the coalitions necessary for enacting new public policy. The next chapter addresses the possibility of reverse causation by examining the determinants of firms' NFR practices. Using a multilevel data set comprising 2,000 of Europe's largest listed companies, the results indicate that it is firm-level factors such as revenue and sector that primarily drive voluntary reporting; national-level factors play only a supporting role. The third empirical chapter uses the same multilevel data set to examine the relationship between voluntary NFR and the development of NFR legislation at the national level. The results suggest that the popularity of voluntary standards represents a necessary, though not sufficient, condition for the enactment of mandatory legislation in most cases. The final empirical chapter examines the politics behind the European Union's 2014 directive on NFR, using public consultation data to demonstrate how the preferences of business, nonprofit, and public sector organizations across Europe are rooted in national policy legacies. / 2020-02-14T00:00:00Z

Growing public awareness of corporate social responsibility (CSR), particularly corporate involvement in environmental, social, and governmental (ESG) issues, has led to extensive discussions on the factors that may influence corporate ESG performance. Prior literature has pointed out that ownership structure can be a crucial factor regarding a firm’s attitude and engagement in ESG. However, fewer studies have focused on the association between different types of ownership structures and ESG performance for countries with highly concentrated ownership of firms, such as Sweden. Therefore, it seems necessary to gain insight into how different types of ownership affect the ESG performance of firms in the Swedish context. The purpose of this study is to understand how ownership structure, and more specifically, the presence of founding, non-founding, institutional, foreign ownership, as well as the use of dual-class shares and the presence of multiple large shareholders, will affect the ESG performance of Swedish firms. The results show that controlling ownership, dual-class shares, founding-family ownership, and multiple large shareholders have a significant negative effect on a firm's ESG performance.

Corporate social responsibility has become an accepted part of business for organizations of any size. Organizations are not only expected to be profitable and successful, but they are also expected to be responsible global citizens. However, though this has become an accepted part of business, there remain many areas of CSR research that are under researched. This study examined the top 16 CSR programs of organizations headquartered in the United States to better understand what they communicate about their programs, their relationship with both the news media and government entities, which issues they address the most, and where they implement their programs throughout the world. This study found that the organizations examined concerned themselves the most with stakeholder involvement and engagement. It also found that nearly half of the initiatives analyzed centered around environmental issues. These organizations implemented programs that had a strong fit both with what they as an organization do well and also with issues that align with their corporate values.

Corporate social responsibility is a broad business model, that encourages companies to be transparent concerning their environmental, ethical, philanthropic and economical aims. The purpose of this thesis is to explain if efforts within these areas could eventually lead to customer loyalty. Customer loyalty is often achieved when a company builds and maintains a positive long-term relationship with a consumer. In order to conduct research on the subject, a quantitative method was used in order to gather data. Since this research is built upon existing research, it is explanatory and uses a cross-sectional research design. This led to the testing of four hypotheses and a construction of a questionnaire, that was sent out to the public by posting it on social medias. In connection to this, ethical and societal issues were taken into consideration when the questionnaire was written. The data collected was compiled in IBM SPSS Statistics and structured in the results chapter. The findings of the data indicate that the proposed model of the four hypotheses was rejected due to insignificance. Therefore, the authors concluded that CSR does not have an effect on customer loyalty, in contradiction to what previous research has stated on the relationship.

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