Corporate Social Responsibility (CSR) is a way of doing business that assumes a more active role in relation to everyone involved in such activity and to anyone who could be affected in anyway by it. Thus, the corporation becomes an agent who must adopt principles and policies for all of its activities, not only to prevent negative consequences but also to obtain larger benefits for its workers, shareholders, neighbors, community, among others.This paper analyses if the expenses on CSR are tax deductible for Income Tax purposes, focusing mainly in what is referred to as social and environmental expenses, which are the ones that demand the most resources. / La Responsabilidad Social Corporativa (RSC) es una forma de realizar actividades empresariales asumiendo un rol más activo en relación a todos aquellos que forman parte de dicha actividad y de aquellos que pueden verse afectados de otra manera por las mismas. Así la empresa pasa a ser un actor que debe adoptar principios y políticas que acompañen a todas sus actividades no sólo para que no tengan consecuencias adversas, sino para que las mismas tengan mayores beneficios para sus trabajadores, accionistas, vecinos, comunidad, entre otros.En el artículo se analiza si los Gastos de responsabilidad social son deducibles para fines del Impuesto a la Renta, enfocándonos principalmente en los denominados gastos sociales y ambientales que son los que mayores recursos demandan.

Les recherches en sciences de gestion ont proposé un ensemble de travaux centrés sur la thématique de la responsabilité sociale de l’entreprise (RSE) et celle du comportement organisationnel. Toutefois, la recherche reste timide sur l’interaction de ces deux variables. Le concept de la RSE apparaît pertinent car il interroge le fonctionnement organisationnel et le rôle de la gestion des ressources humaines (GRH). Nous avons opté pour le secteur agroalimentaire du Maroc comme terrain d’investigation. Ce dernier est considéré parmi les six secteurs émergeants appelés à jouer la locomotive économique du pays. Notre recherche est animée par la question suivante : La perception de la RSE par les cadres salariés d’entreprises peut-elle avoir des effets sur leurs attitudes et comportements en matière d’implication organisationnelle? Pour y répondre, nous nous appuyons sur la théorie de la confiance organisationnelle. Cette recherche propose de tester la solidité des propositions théoriques qui relient nos deux variables au travers de l’analyse de trente six entretiens qualitatifs. Les résultats permettent d’enrichir la compréhension de l’impact de la perception de la RSE sur les comportements et les attitudes des cadres salariés en matière d’implication organisationnelle. Le caractère exploratoire de notre recherche nous amène à choisir une méthodologie qualitative à visée compréhensive. Des entretiens semi-directifs, ont permis d’explorer les différentes perceptions des cadres salariés et les comportements d’implication organisationnelle qui en découlent. / Research in management science have proposed a series of works centered on the theme of corporate social responsibility (CSR) and the organizational behavior. However, research is still shy on the interaction of these two variables. The concept of CSR seems relevant because it questions the organizational functioning and the role of human resource management (HRM). We opted for the food industry in Morocco as a field of investigation. The latter is considered as one of six emerging sectors will play the country's economic locomotive. Our research is driven by the question: The perception of CSR by company employees frames can it affect their attitudes and behaviors of organizational commitment? To answer this, we rely on the theory of organizational trust. This research proposes to test the strength of theoretical proposals which link our two variables through analysis thirty six qualitative interviews. The results allow to enrich the understanding of the impact of the perception of CSR on the behavior and attitudes of employees frameworks for organizational commitment. The exploratory nature of our research leads us to choose a qualitative methodology to comprehensively covered. Semi-structured interviews were used to explore the different perceptions of executive employees and behaviors of organizational commitment that result.

Corporate social responsibility (CSR) has recently been the subject of increased attention, both in the academic and the corporate arena. In practice, corporations define their approach to CSR by using their own lenses, being influenced by factors at regional, national, industrial and corporate levels. This study aims at identifying how the largest companies in the construction industry in Sweden, Thailand and Brazil present themselves in terms of CSR. Although there is an increasing pressure on corporations to play a more explicit role in the welfare of society and the importance of behaving socially responsibly is well accepted in the literature, there have been very few attempts at identifying how companies from different geographical regions themselves define and interpret CSR. The construction industry is acknowledged as problematic in terms of social and environmental impact, being also one of the largest industries worldwide in terms of participation in the GNP of most countries. The research was carried out through the analysis of organizational documents from the largest companies in the construction industry of the abovementioned countries. The model proposed by Silberhorn and Warren (2007) was used for data collection purposes, including CSR Principles, Processes and Stakeholder Issues. The analysis of results was carried out through cross-national comparisons among countries according to the researched categories, as well as the identification of factors shaping the differences and similarities among countries. Results suggest a predominant CSR value-driven approach, which might indicate that CSR has come a long way from its early roots of charity to become a strategic business practice inserted in corporate values. Although the cross-national differences were apparently mainly shaped by regional factors, the industry sector has emerged as an important factor shaping the areas of cross-national agreement. / A Responsabilidade Social Empresarial (RSE) tem recebido crescente atenção, tanto na área acadêmica como corporativa. As empresas geralmente definem sua abordagem de RSE sob diferentes visões, sendo influenciadas por distintos fatores em nível regional, industrial, nacional e empresarial. O presente estudo tem como objetivo identificar como as maiores empresas da indústria de construção civil da Suécia, Tailândia e Brasil se apresentam em termos de Responsabilidade Social Empresarial. Esta pesquisa justifica-se, pelo fato de que, apesar da crescente pressão exercida sobre as empresas para que estas exerçam um papel ativo na promoção do bem-estar social e da aceitação da relevância do tema na literatura, existem poucos estudos que buscam identificar como empresas pertencentes a diferentes regiões geográficas abordam a RSE. A indústria de construção civil é reconhecida como problemática em termos de impacto social e ambiental, e também uma das maiores indústrias globais em termos de participação no Produto Interno Bruto (PIB) na maioria dos países. A pesquisa foi realizada mediante a análise de documentos organizacionais provenientes das maiores empresas de construção civil dos países mencionados. Para coleta de dados, utilizou-se o modelo proposto por Silberhorn e Warren (2007) que inclui Princípios Motivadores da RSE, Processos de RSE e Questões relacionadas a Stakeholders. Para análise de resultados, foram realizadas comparações transversais entre os países nas categorias pesquisadas, bem como a identificação de fatores condicionantes das semelhanças e diferenças identificadas. Os resultados sugerem que as motivações corporativas para a RSE são direcionadas predominantemente por valores, o que indica que a RSE tem se tornado um tema estratégico inserido nos valores corporativos. Embora as diferenças transnacionais sejam aparentemente condicionadas por fatores regionais, os fatores industriais surgiram como importantes condicionantes das áreas de concordância transnacionais.

Corporate social responsibility (CSR) is widely discussed in the business community in terms of its effectiveness. However, studies of factors that can affect CSR are not so many. The purpose of this study is to evaluate of the impact of ownership structure on Environmental and Social performance. This study was conducted on the example of 174 cases among Swedish companies, listed on the Stockholm Stock Exchange, Environmental and Social performance, which was represented by the largest information provider Thomson Reuters. Using the experience of previous studies, a model of relationship between ownership structure and Environmental and Social performance was founded and a multiple regression analysis was performed. The most significant result of the study, confirmed by previous empirical studies and theoretical literature, is the existence of a relationship between capital structure and CSR performance. Foreign investors, who came to the Swedish market, have a stable positive connection with performance. This form of ownership, like majority control, did not find sufficient evidence to the impact on Environmental and Social performance in this study. The Minority control and Joint Minority and Management control showed no influence on performance in Swedish companies.

This study focuses on one of the emerging issues in Corporate Social Responsibility (CSR), “conflict minerals”. The discussion of the “conflict minerals” issue is that the trade of “conflict minerals”, originating from the eastern Democratic Republic of the Congo (DRC), helps to finance conflicts characterized by extreme violence including killing and rape, therefore, the downstream companies which indirectly buy these minerals should take actions (Global Witness, 2010).This study first seeks to provide an overview of the Swedish companies’ progress on the conflict minerals issue through desktop research, and later tries to find out the driving forces, the measures and the existing challenges related to the conflict minerals issue through case studies. In the case studies, interviews were carried out with Sony Ericsson and Atlas Copco. The results of the study show that most companies studied in the six industries have not addressed the conflict minerals issue while companies in the electronic industry has made the most progress on conflict minerals in Sweden. In the case studies, the results present that external pressure is one of the major driving forces for both companies, and Sony Ericsson have taken several measures which seem to be aligned with supply chain risk management approach and OECD DD Guidance. In addition, both companies have tried to integrate conflict mineral management into existing supply chain management. The challenges are different depending on the progress of the companies.The study contributes to providing a better understanding of the current situation surrounding the conflict minerals issue in Sweden and to elaborating examples of the measures and the existing challenges.

The responsibility of industry towards society and the environment is a much discussed topic, both in academia and in business. Responsible Research and Innovation (RRI) has recently emerged as a new concept with the potential to advance this discourse in light of two major challenges industry is facing today. The first relates to the accelerating race to innovate in order to stay competitive in a rapidly changing world. The second concerns the need to maintain public trust in industry through innovations that generate social value in addition to economic returns. This Special Issue provides empirical and conceptual contributions that explore corporate motivations to adopt RRI, the state of implementation of concrete RRI practices, the role of stakeholders in responsible innovation processes, as well as drivers and barriers to the further diffusion of RRI in industry. Overall, these contributions highlight the relevance of RRI for firms of different sizes and sectors. They also provide insights and suggestions for managers, policymakers and researchers wishing to engage with responsibility in innovation. This editorial summarizes the most pertinent conclusions across the individual articles published in this Special Issue and concludes by outlining some fruitful avenues for future research in this space.

This research is aimed at studying the business strategies of young small businesses in Finland and Ireland. Needless to say those young small businesses are critical to many economies despite their size. Studying their operational strategies and finding ways to re orient them to attain and sustain their business goals despite being faced with economic challenges, is therefore of scholastic interest To carry out this study, a qualitative method was used. The primary data used was interview of the manager of four young small firms; two from Finland and two from Ireland. To achieve geographical spread and diversity of information 4 firms were selected: 2 each from Finland and Ireland. And to avoid management bias in information delivery; we interviewed selected employees to help cross check information gathered from the latter. Some randomly selected employees of these firms were also interviewed. Secondary data such as literature collected from books, journals and previous researches were also used. Findings on strategies that the businesses applied during their operation were qualitatively analyzed and recommendations made to help re-orient such businesses. The analysis of the collected data revealed that products and service offerings, strategic marketing and communication, operational costs effectiveness, business educational background as well as commitment of the entrepreneur coupled with the corporate social responsibility affects the goals and for that matter the success of young small businesses. In Recommendation, it is therefore that if young small businesses would not consider their size and scale of operation but objectively adhere to strategy formation principles, they would experience swift strategy implementation guidelines and be in a better position to monitor and control their progress to be able to effect appropriate changes on time in order to sustain their business goals in the long run notwithstanding the economic challenges they face.

Institutional Investors own a large share of publicly traded companies, controlling a significant amount of the economy‟s working capital. These investors currently use little or no sustainability-related information to make their decisions, reinforcing a loop of increasingly unsustainable growth. This paper puts forward a new investment strategy that recognizes true movement towards sustainability and its link with bottom line benefits for investors: Strategic Sustainable Investing (SSI). To achieve this desired future, Institutional Investors must be able to recognize corporations that are strategically leading the transition towards sustainability. An Analysis Tool was developed to help address this need by identifying sectoral Emerging Sustainability Issues (ESI) using a consensus-based scientific definition of sustainability. Once ESIs are identified, companies‟ strategies regarding each issue are assessed. This Tool was scrutinized by a panel of experts in the financial and sustainable development industries, and was tested on three companies within the Unconventional Oil & Gas Sector in Canada. Results confirmed the usefulness of a tool that can recognize which companies are leading the sustainable development agenda, and identified the need for future research on the financial materiality of sustainability-oriented actions.

En lien avec l’essor du développement durable et de la Responsabilité Sociale des Entreprises (RSE), les enjeux de durabilité sont devenus une tendance forte du secteur immobilier. Cette thèse examine l’immobilier durable et explore la valeur que diverses parties prenantes y associent. Chacun des cinq chapitres se concentre sur différents acteurs pour étudier leurs perceptions de l’immobilier durable et la manière dont elles façonnent leurs pratiques. Le premier chapitre questionne le concept de valeur associée aux bâtiments durables. Le second chapitre examine les stratégies de création de valeur liées à l’immobilier durable à l’échelle des foncières. Les troisième et quatrième chapitres portent respectivement sur la diffusion des certifications environnementales et leur valeur de marque pour les entreprises utilisatrices. Le cinquième chapitre explore l’impact des préoccupations croissantes liées au développement durable sur la gestion de long terme du stock de bâtiments existants. / In relations with the rising concerns on sustainable development and Corporate Social Responsibility (CSR), sustainability-related topics have become a key trend in the real estate sector. This dissertation examines sustainable real estate, and investigates more particularly the value it holds for various stakeholders. Each of the five chapters focuses on different market players to analyse how sustainability-related topics are perceived, and the extent to which these perceptions shape practices. Chapter 1 questions the notion of value associated with sustainability-related features at a building level. Chapter 2 examines the value creation strategies associated with sustainability-related topics at corporate level. Chapters 3 and 4 focus respectively on the diffusion of sustainability certification schemes, and occupiers’ perceptions of their brand value. Chapter 5 explores the impacts of sustainability-related trends on the long term management of the building stock.

Magister Legum - LLM