Made available in DSpace on 2016-10-13T14:10:08Z (GMT). No. of bitstreams: 1 Kelly Roman Pavan.pdf: 686760 bytes, checksum: 9e4d7320de89f48403d90cd657d1ea0c (MD5) Previous issue date: 2014-02-27 / The aim of this research is to identify what is the association between the institutional environment of the host country and the Corporate Social Responsibility (CSR) practices of the subsidiaries of Brazilian multinationals. Institutional Theory is used to support the theoretical considerations once it addresses the association between institutional environment and strategy, and CSR is understood here as a component of the legitimating strategy of the subsidiaries of Brazilian multinationals. Multiple linear regression is the statistical technique used to proceed the analysis of secondary data. The data on the CSR practices concern the adoption of social and/or environmental certification; the contracts with certified suppliers; and the conduct of social and/or environmental training, by subsidiaries, with its suppliers and/or customers. The variables from the institutional environment analyzed are: the inefficiency of the legal system , press freedom , commitment to ethics , political stability , and efficiency of the infrastructure . The results show evidence of a positive association between the variables inefficiency of the legal system and efficiency of the infrastructure with the CSR practices of subsidiaries. There is evidence of a negative association between the commitment to ethics and the CSR practices of subsidiaries. Concluding remarks point out to contributions, limitations, and opportunities for future researches. / O objetivo desta dissertação é identificar qual é a associação entre o ambiente institucional do país de destino e as práticas de Responsabilidade Social Corporativa (RSC) das subsidiárias de multinacionais brasileiras. Utiliza-se a Teoria Institucional para sustentar as considerações teóricas, uma vez que ela aborda a associação entre ambiente institucional e estratégia, sendo a RSC aqui compreendida como um componente da estratégia de legitimação das subsidiárias estrangeiras de multinacionais brasileiras. Utiliza-se a regressão linear múltipla como técnica estatística para a análise de dados secundários. Os dados sobre as práticas de RSC versam sobre a adoção de certificação social e/ou ambiental pelas subsidiárias; a contratação de fornecedores certificados; e a realização de treinamento social e/ou ambiental, pelas subsidiárias, com seus fornecedores e/ou clientes. As variáveis do ambiente institucional analisadas são: a ineficiência do sistema jurídico , a liberdade de imprensa , o compromisso com a ética , a estabilidade política e a eficiência da infraestrutura . Os resultados apresentam evidências de associação positiva entre as variáveis ineficiência do sistema jurídico e eficiência da infraestrutura e as práticas de RSC das subsidiárias. Há evidências de associação negativa entre o compromisso com a ética e as práticas de RSC das subsidiárias. Conclui-se esta dissertação com o apontamento de contribuições, limitações e oportunidades para pesquisas futuras.

This thesis challenges two key assumptions made in the current Islamic banking literature. Firstly, this thesis challenges and empirically invalidates the assumption that all Islamic banks are indistinguishable from their conventional counterparts and are thus equally unIslamic. To do so, this thesis uses the profit and loss sharing (PLS) criteria, which is central to the philosophy of Islamic banking and is the key principle differentiating Islamic from conventional banking, in theory and practice. By investigating variation in PLS levels between Islamic banks and comparing with conventional banks with and without Islamic windows, this thesis illustrates that the Islamic banking industry does not comprise a homogeneous group of banks that are all indistinguishable from their conventional counterparts. Rather, a typology of Islamic banks exists, comprising of three distinct groups of banks, each one following a different business model. While one group can genuinely be considered indistinguishable from conventional banks, another group shows clear evidence of pursuing PLS-oriented strategies in formulating its asset portfolio, differentiating itself from the purely debt-based intermediation model adopted by conventional banks. As such, empirical evidence shows that some Islamic banks are, in practice, operating closer to the PLS principle and can thus be considered more Islamic than others. Further investigation illustrates that the institutional environment matters for the provision of ideal PLS Islamic financing instruments. Secondly, this thesis overcomes two methodological issues to compare the corporate social performance (CSP) of Islamic and conventional banks. In doing so, this thesis challenges the second identified assumption from the literature, that religion-specific category of corporate social responsibility (CSR) is particular to Islamic banking, and invalidates it on conceptual, theoretical and empirical basis. A novel CSP Index based on the evidence-based disclosure criteria, comprising of 6 dimensions and 25 social performance indicators is constructed and complemented with three Social Performance Quantitative Indicators (SPQIs) to compare the CSP of Islamic and conventional banks. From this comparison, this thesis concludes that, contrary to the industry s claims and expectations held of it, Islamic banking does not offer an ethical alternative to conventional banking. Differences in the level and composition of CSP between the two industries are more subtle and require a nuanced approach to be studied.

L'entreprise socialement responsable est un acteur et un produit de la mondialisation et du développement durable. C'est une entreprise qui postule l'idée d'un « produire autrement » pour limiter ses impacts environnementaux et/ou sociaux. L'étude de ces entreprises est menée à partir d'un échantillon de PME et ETI françaises de la Région Poitou-Charentes. L'objectif du travail est de comprendre de quelles manières la responsabilité sociale de l'entreprise (RSE) peut venir modifier les comportements de ces acteurs et leurs relations au territoire. Pour cela, un cadre conceptuel transdisciplinaire est utilisé, mobilisant des concepts de la géographie sociale et de la géographie économique, ainsi que des théories socio-économiques. La relation au territoire et les formes spécifiques de développement territorialisé qui en découlent sont analysées à partir de l'économie spatiale et des proximités, de même qu'à travers les systèmes de représentations des dirigeants sur l'économie mondialisée, le développement durable et leurs territoires d'action. L'importance particulière du territoire pour ces entreprises renouvelle l'approche de la relation entreprise/territoire. Elle est utilement éclairée par l'analyse des questions stratégiques liées à l'organisation, la RSE étant une forme particulière de gouvernance économique, sociale et politique au sein de l'entreprise. Cette gouvernance sert de cadre à l'action et de système de représentations. Les entreprises étudiées sont enfin replacées dans le cadre des gouvernances économiques et politiques de la Région puisqu'elles ont la volonté de promouvoir le développement durable. / Globalization and sustainable development are at the origin of the renewal of interest for the socially responsible company. These kinds of company want to develop an other way to produce. They applies to reduce impacts of their activities on environment and society. Some small and medium-sized French companies of the Region Poitou-Charentes are observed in this study. The purpose of the work is to understand how Corporate Social Responsibility (CSR) changes the way to produce, including relationship between enterprise and territory. For that purpose, this work is an interdisciplinary research. Many concepts of economic and social geography, but also of economy, are used. Spatial economics and the proximities can explain a few special kind of local development. Also the representations that managers have about globalization, sustainable development or territories where they are doing their business can influence the relationship between enterprise and territory. These companies give a particular interest to the territory. Strategy is a different framework of reflection about the place of CSR as economic, social and political governance and as ideational way to produce, that has also consequences for the territory. At last, companies that are studied here are put into local economic and political context involving sustainable development.

This thesis contains three self-contained chapters, covering different subjects but using similar methods: The Effect of Foreclosure Laws on Securitization: Evidence from U.S. States shows that mortgage loans are less likely to be securitized in states with costlier foreclosure procedures. I interpret this in light of prior literature showing a higher foreclosure risk for securitized loans, due to unwillingness to renegotiate by the agents working on behalf of investors. Moreover, the magnitude of the effect increases for loans with higher risk of default, and disappears for loans where state foreclosure laws usually do not apply. Do daughters make family firms more sustainable? studies listed companies with a family owning a large block of shares, and asks how the family composition affects the company’s policies. Creating a novel Swedish data set, I find that environmental performance improves when the family has more daughters. The effect does not seem to operate through more adult daughters leading to more female CEOs or board members, or through the appointment of family members as CEOs. Bank taxes, leverage and risk uses staggered changes in US state-level bank taxation, and documents an increase in leverage when taxes are raised. Banks partly dampen the effect by adjusting their Tier 2 capital (a lower-quality form of regulatory capital that is less able to absorb losses), and by reducing the risk on the asset side of the balance sheet as measured by regulators. / <p>Diss. Stockholm :  Stockholm School of Economics, 2015. Introduction together with 3 papers</p>

Background and Problem: CSI is a topic with a limited amount of research despite it being a very relevant issue and that its counter pole CSR is one of today’s most popular subjects to study. In both areas there is a gap in the literature regarding the apparel industry where there CSI can be evident in many different aspects, especially in the production process. In the FMCG market, the demand for apparel that has been produced ethically has increased over the years. Still, the importance that the consumers place on ethical attributes in their purchase decisions is rather unknown. Purpose: The study's purpose is to investigate the young consumers’ emotions towards FMCG apparel corporations in order to see if CSI actions give them a negative attitude. It will further be explored to see if the attitude towards the corporations reflects in their intentional purchase behavior and their actual behavior. This will provide insight to the young consumers’ knowledge and interest for CSI, aiding corporations in their quest for excellence when it comes to consumer relationships. Method: This research is done through a deductive, qualitative research. A literature review is done to create a great understanding to the concepts of CSI, consumer attitudes and planned behavior. Four focus groups are conducted as a base for the empirical findings. Further, these two chapters are compared in an analysis to get an understanding about the young consumers’ attitudes towards corporations acting unethically and the affects it may have on their planned behavior. Conclusion: Based on the analysis, the study found clear evidence that the participants have a negative attitude towards corporations’ CSI activities. However, these attitudes did not, as theory suggests, have any effect on the participants’ intended and actual purchasing behavior. Instead it is shown that young consumers base their decisions on contextual factors, where the most significant one is price.

La tesi vuole esaminare il fenomeno dei community investment nei PVS da parte delle multinazionali. Dopo aver studiato la letteratura esistente sul tema della CSR della sua applicazione nei PVS da parte delle MNC, la ricerca sul campo è stata articolata in due fasi. Una prima fase, di tipo esplorativa, è stata condotta attraverso un questionario somministrato nei primi sei mesi del 2009 a 100 imprese, selezionate in modo casuale dalla lista del Fortune Global 500 (che include le maggiori imprese mondiali quotate in termini di ricavi e utile netto) al 31/12/2008. Scopo del questionario è stato quello di iniziare ad indagare sul fenomeno degli interventi di CSR fatti dalle multinazionali a favore delle comunità dei PVS. Una volta raccolti ed esaminati i risultati ottenuti dal questionario esplorativo, la seconda fase della ricerca è stata basata sulla selezione e analisi di cinque casi con la tecnica del multiple-case study analysis. Per le cinque imprese selezionate si è proceduto con l’analisi di un’ampia base di fonti primarie, integrata con dati provenienti da altre fonti. Al termine si è proceduto con l’interpretazione dei dati formulando un modello per interpretare le strategie di un’impresa verso le comunità dei PVS in cui opera. / The thesis is aimed at examining the phenomenon of community investments in developing countries by multinationals. After studying existing literature on CSR and its application in developing countries by MNC, the research has been split in two parts. The first past, explorative, has been done through a survey sent in the first 6 months of 2009 to 100 companies, randomly extracted from the Fortune Global 500 at 31/12/2008. The purpose of the survey was to start understanding the phenomenon of CSR activities done by MNC to communities in developing countries. Once surveys have been collected, the second part of the research has been based on the selection and analysis of 5 cases with the technique of multiple case study analysis. For those 5 companies the work has been done with the analysis of lots of primary source, integrated with data coming from other sources. AT the end data have been interpreted defining a model by which read strategies realized by companies to communities in developing countries.

In this study it is argued that organisations can contribute to development through their Corporate Social Responsibility Initiatives (CSR). Therefore one should consider CSR programmes similar to development programmes and should be managed accordingly. When one communicates in a development context it happens within the extensive field of development communication. In this field the participatory approach to development communication is regarded as the normative approach. In view of this, this study argues that communication in CSR programmes should conform to the principles of the participatory approach. Participatory evaluation is one of the elements of the participatory approach; therefore the evaluation of programmes should adhere to the principles of the participatory approach to contribute to sustainable development. For this reason this study is informed by the relevant principles of the participatory approach to evaluation: dialogue; participation; empowerment and diversity. These principles of participatory evaluation are rooted in the mentioned principles and they are: partnership; participation in evaluation; acknowledgement of local knowledge; empowerment and change. The financial sector in South Africa is one of the largest financial contributors towards CSR. As a result, two financial organisations were chosen to be studied. The research question of this study is: What is the nature of the communication during evaluation of CSR programmes in the financial sector? A qualitative approach is used in this study to obtain the relevant information. Qualitative content analysis, semi-structured interviews and focus groups were used as research methods. The conclusion is made that none of the five programmes in this study use participatory evaluation to evaluate their CSR programmes. In two of the programmes a limited partnership is identified between the organisation and/or the program leader and the beneficiaries, while no partnership was found in the other three programmes. Limited participation from the beneficiaries of the two programmes during evaluation was observed; hence limited local knowledge is recognised in these two programmes. It was also found that only two programmes' beneficiaries are empowered through evaluation and only these two programmes changed according to the beneficiaries’ input. These findings that were made through an empirical study indicate that in spite of the limited presence of some principles of participatory evaluation in two of the five programmes, neither of the organisations uses participatory evaluation methods to evaluate their CSR programmes. / Thesis (MA (Communication Studies))--North-West University, Potchefstroom Campus, 2013

In this study it is argued that organisations can contribute to development through their Corporate Social Responsibility Initiatives (CSR). Therefore one should consider CSR programmes similar to development programmes and should be managed accordingly. When one communicates in a development context it happens within the extensive field of development communication. In this field the participatory approach to development communication is regarded as the normative approach. In view of this, this study argues that communication in CSR programmes should conform to the principles of the participatory approach. Participatory evaluation is one of the elements of the participatory approach; therefore the evaluation of programmes should adhere to the principles of the participatory approach to contribute to sustainable development. For this reason this study is informed by the relevant principles of the participatory approach to evaluation: dialogue; participation; empowerment and diversity. These principles of participatory evaluation are rooted in the mentioned principles and they are: partnership; participation in evaluation; acknowledgement of local knowledge; empowerment and change. The financial sector in South Africa is one of the largest financial contributors towards CSR. As a result, two financial organisations were chosen to be studied. The research question of this study is: What is the nature of the communication during evaluation of CSR programmes in the financial sector? A qualitative approach is used in this study to obtain the relevant information. Qualitative content analysis, semi-structured interviews and focus groups were used as research methods. The conclusion is made that none of the five programmes in this study use participatory evaluation to evaluate their CSR programmes. In two of the programmes a limited partnership is identified between the organisation and/or the program leader and the beneficiaries, while no partnership was found in the other three programmes. Limited participation from the beneficiaries of the two programmes during evaluation was observed; hence limited local knowledge is recognised in these two programmes. It was also found that only two programmes' beneficiaries are empowered through evaluation and only these two programmes changed according to the beneficiaries’ input. These findings that were made through an empirical study indicate that in spite of the limited presence of some principles of participatory evaluation in two of the five programmes, neither of the organisations uses participatory evaluation methods to evaluate their CSR programmes. / Thesis (MA (Communication Studies))--North-West University, Potchefstroom Campus, 2013

Made available in DSpace on 2009-11-18T18:50:23Z (GMT). No. of bitstreams: 1 teseElvirafinal.pdf: 4737240 bytes, checksum: 229684ded14affe454604980df24ec0c (MD5) Previous issue date: 2005 / The scope of this theses is to understand the dynamics of the institutionalization of Corporate Social Responsibility (CSR) within the Field of Banking Organizations in Brazil. Using the social analysis model put forward by Boltanski and Chiapello (1999) and reverting to the conceptual basis of the institutional approach and using Bourdieu¿s notion of interest (1996), we arrive at an analytical model that enabled us to assess CSR as part of a movement of displacement of capitalism. The theory we propose here is that with the institutionalization of CSR, actions are justified in terms of the common good, being legitimized by structural confirmations and arrangements and, at the same time, heeding the inherent interests of the Field. The means used for comprehension of the dynamics of the institutionalization of CSR were: (1) the analysis of the construction of the phenomenon of CSR, which enabled us to identify critical factors and events, leaders in Brazil and associated ratification of the institutionalization of this social practice; (2) the description of the Field of Banking Organizations and the identification of the elements of its CSR in History, which are essential steps for understanding the justifications for insertion of the Field in the movement towards CSR; (3) the identification of key players in the institutionalization of the social practice within the Field, as well as the categorization of practical actions considered socially responsible to be found in the organizations researched, analyzing them in terms of justifications and interests; (4) the analysis of the dissemination and sedimentation of structural arrangements linked to CSR in the organizations of the Field, such as specific areas created to deal with CSR, social reports and organizational websites. The field research assessed some 30 organizations and included documentary analysis and interviews. We noted that, from being a marginal and isolated action, over the course of the past decade CSR has become a structured action in banking organizations, while at the same time becoming transformed into a social value, capable of contributing to the legitimacy of the Field. In this respect, research showed that retail banks are those that are inserted in the movement towards CSR, which ratifies the thesis of the phenomenon as displacement of capitalism. / O objetivo do trabalho é a compreensão da dinâmica de institucionalização da Responsabilidade Social Empresarial (RSE) no Campo das Organizações Bancárias no Brasil. Utilizando modelo de análise social proposto por Boltanski e Chiapello (1999), resgatando as bases conceituais da abordagem institucional e utilizando a noção de interesse em Bourdieu (1996), chegamos a um modelo de análise que possibilitou-nos compreender a RSE como parte de um movimento de deslocamento do capitalismo. Defendemos a tese de que na institucionalização da RSE, as ações são justificadas em termos do bem comum, legitimando-se via provas e arranjos estruturais e, ao mesmo tempo, atendendo a interesses inerentes ao Campo. Os caminhos utilizados para a compreensão da dinâmica de institucionalização da RSE foram: (1) a análise da construção do fenômeno da RSE, que possibilitou-nos identificar fatores e eventos críticos, líderes no Brasil e provas associadas à institucionalização desta prática social; (2) a descrição do Campo das Organizações Bancárias e a identificação de elementos de sua RSE na História, passos necessários para a compreensão das justificações para inserção do Campo no movimento pela RSE; (3) a identificação de atores-chave na institucionalização da prática social no Campo, bem como a categorização de ações práticas denominadas socialmente responsáveis evidenciadas nas organizações pesquisadas, analisando-as em termos de justificações e interesses; (4) a análise da disseminação e sedimentação de arranjos estruturais ligados à RSE nas organizações do Campo, como as áreas específicas criadas para tratar da RSE, os balanços sociais e os websites organizacionais. A pesquisa de campo contemplou cerca de trinta organizações, tendo incluído análise documental e entrevistas. Verificamos que, de uma ação marginal e isolada, a RSE passa, na última década, a ser uma ação estruturada nas organizações bancárias, ao mesmo tempo em que se transforma em um valor social, capaz de contribuir para a legitimidade do Campo. Nessa linha, a pesquisa evidenciou que bancos de varejo são os que estão mais inseridos no movimento pela RSE, o que ratifica a tese do fenômeno como deslocamento do capitalismo.

Made available in DSpace on 2017-07-10T18:34:02Z (GMT). No. of bitstreams: 1 Thiago H Moreira Goes.pdf: 1170133 bytes, checksum: c90f594764aa9195df08582c97772f4c (MD5) Previous issue date: 2013-02-20 / Fundação Araucária / The objective of this research was analyzing the corporate social responsibility (CSR) strategies of sugar cane agroindustry companies. For this analysis it was necessary the identification of which practices are performed by the companies in the sector as well as the elements which motivate such actions. The characteristic of this research is based on an exploratory- descriptive type, once it has started from the questioning about the subject among the several agents that compose the sugar cane agroindustry in Parana state. The theoretical frame used as a foundation to the research consists of theoretical references about corporate strategies, corporate social responsibility, reputational capital and relation between the company and the stakeholders. The analysis was arranged in two major topics. The first one was based on the classification of actions of corporate groups according the stages determined by Ethos Institute. The second one addressed the elements which motivate the CSR actions from the corporate groups of sugar cane agroindustry and other stakeholders within the sector. To comply with the first topic, it has been started from a survey carried out by GEPAG Group - Group in Study and Research of the Agribusiness System (in the period of 2010/2011) in several companies of the sector. The analysis began from the congregation of the companies in their respective corporate groups; the second step was the calculation of a simple arithmetic average in order to classify the levels in which the corporate groups are and finally; theoretical constraints and relative constraints of the sector were provided as explanatory elements to the resulting values. In this topic the actions of CSR in 13 corporate groups were analyzed. High levels of positive answers were found in what regards to CSR actions (especially in the criteria concerning to staff, environment, community, and creation and spread of socially responsible values). Among the constraints regarded as explanatory elements, the importance of the sector to the communities where the companies are based, and the change in the sector s businessmen profile and the competition and commercial matters have been highlighted. To comply with the second topic, corporate groups were consulted in a monthly meeting of ALCOPAR Council and the other stakeholders were interviewed afterwards. Seven corporate groups participated in this stage (they had already participated in the GEPAG Group research and were classified in the first topic), and also other stakeholders such as: ALCOPAR, Parana News, CPA Trading S/A, Ministry of Labor and Environmental Institute of Parana. The answers given by the corporate groups and other agents confirmed the theoretical aspects of which the CSR actions receive a big influence of instrumental aspects as competitive gains, reputation gains, reduction of conflicts between agents and inclusion in international markets. / O objetivo desta pesquisa foi analisar as estratégias de responsabilidade social empresarial (RSE) das empresas da agroindústria canavieira. Para esta análise foi necessária a identificação de quais práticas são realizadas pelas empresas do setor, bem como os elementos motivadores destas ações. A característica desta pesquisa baseia-se em um tipo exploratório-descritivo, visto que partiu do questionamento junto aos diversos agentes que compõem a agroindústria canavieira no Paraná sobre esta temática. O arcabouço teórico utilizado como suporte para a pesquisa consiste nos referenciais teóricos sobre estratégias empresariais, responsabilidade social empresarial, capital reputacional e relação da empresa com os demais stakeholders. A análise foi disposta em dois grandes tópicos. O primeiro deles baseou-se na classificação das ações dos grupos empresariais segundo os estágios determinados pelo Instituto Ethos. O segundo tópico versou sobre os elementos motivadores das ações de RSE a partir da visão dos grupos empresariais da agroindústria canavieira e de outros stakeholders presentes no setor. Para atender ao primeiro tópico partiu-se de um questionário realizado pelo Grupo de Estudo e Pesquisa do Sistema Agroindustrial - GEPAG (realizado no período de 2010/2011) em diversas empresas do setor. A análise teve início a partir da congregação destas empresas em seus respectivos grupos empresariais, o segundo passo consistiu no cálculo de uma média aritmética simples para classificar os níveis em que os grupos empresariais se encontram e por fim foram dispostos condicionantes teóricos e condicionantes relativos ao setor como elementos explicativos dos valores encontrados. Neste tópico foram analisadas as ações de RSE de 13 grupos empresariais. Foram encontrados níveis elevados de respostas positivas para as ações de RSE (sobretudo nos critérios concernentes aos colaboradores, ao meio ambiente, à comunidade e à criação e disseminação de valores socialmente responsáveis). Entre os condicionantes dispostos como elementos explicativos, a importância do setor para as comunidades onde as empresas estão inseridas, a mudança no perfil dos empresários do setor e as questões competitivas e comerciais apresentaram destaque. Para atender ao segundo tópico, foram consultados os grupos empresariais em uma reunião mensal do conselho da ALCOPAR e os demais stakeholders foram entrevistados em períodos posteriores. Desta etapa participaram sete grupos empresariais (que já haviam participado da pesquisa do Grupo GEPAG e foram classificados no primeiro tópico), além de outros stakeholders tais como: ALCOPAR, Jornal Paraná, CPA Trading S/A, Ministério do Trabalho e Instituto Ambiental do Paraná. As respostas apresentadas pelos grupos empresariais e pelos demais agentes corroboraram os aspectos teóricos de que as ações de RSE sofrem grande influência de aspectos instrumentais como ganhos competitivos, ganhos de reputação, minimização de conflitos com demais agentes e inserção em mercados internacionais.