Factors Influencing Corporate Social Responsibility Behavior: Test of An Integrated Stakeholder Model Abstract Lots of serious ethics crises and the violations of corporate social responsibility happened in domestic business community in recent years. These serious cases emerged in business not only have affected different parties¡¦ rights, but also caught the close attention from the public. Bunches of dangerous events and issues happened in the perspective of ethics crises also attracted the researcher¡¦s motive. This research, based on the viewpoint of the interested party ¡V the stakeholder, aims at understanding the development of CSR in Taiwan and building the research context. On the other hand, this study reviews the domestic and international literatures related to CSR in order to explore the whole concept of CSR development, the development stages, comprehensive theories in discussion of CSR, and finally to define relative stakeholders and the levels of CSR, while enterprise managers fulfilling their CSR. This research has applied 300 valid questionnaires from the top 1000 manufacturing industries in Taiwan to do the empirical investigation and statistical analysis. Meanwhile, in order to increase the validity, the study has searched 2,103 available news through the access of media¡¦s database (http://udn.com) to understand the CSR behaviors of top 1000 Taiwanese manufacturing industries, and further to do cross analysis with empirical investigation for the purpose of understanding their relationship. Therefore, as the research findings show, while enterprise managers carry out the CSR behavior intention of different interested parties, the factor of their behavior intention shows apparently positive effect on the perspectives of ¡§the community¡¨ and ¡§the shareholder¡¨; conversely, the factor doesn¡¦t show significant effect on ¡§the customer¡¨ and ¡§the employees¡¨. In addition, according to attitude belief of different CSR levels, there is the apparently positive effect between ¡§heteronomy responsibility¡¨ and ¡§autonomy responsibility¡¨. The empirical results also demonstrate the positive correlation between CSR behaviors presented in the past time and those presented in the future. In terms of cross analysis between CSR empirical model and the characteristics of CSR media reports, except ¡§community responsibility¡¨, higher intention and higher behavior presenters have better performances while facing positive and self-discipline news. Finally, the study suggests that it is necessary to enhance the attitude and belief of ¡§community responsibility¡¨, as well as of ¡§shareholder responsibility¡¨ in order to improve the fulfillment of CSR.

Thesis (Ph.D. Strategic Management)--University of Waikato, 2010. / Title from PDF cover (viewed Apr. 22, 2010). Includes bibliographical references (p. 460-497)

The aim of the thesis is to analyze the budgetary responsibility Czech Republic. The thesis deals with the concept of fiscal responsibility from legal, economic and political terms. Subsequently the thesis analyzes the current proposed legislation in this area, while are submitted critical reviews and suggestions for its improvement. The first chapter discusses the budgetary responsibility from a legal perspective. The chapter defines the theory of basic concepts which are related with issues of fiscal responsibility. The chapter is divided into the part dealing with the concept of the budget and the part dealing with the concept of responsibility. The second chapter provides economic side of view of budgetary responsibility. Basic categories are in this respect the budget, the deficit and the public debt. The chapter deals with the risks that are associated with a deficit of public budgets and consequent rise in public debt. Afterwards, the chapter is dedicated to the historical development of budget deficits and public debt in the Czech Republic. The third chapter is devoted to the political aspect of budgetary responsibility. The chapter presents the preparation, compilation, approval and control of the state budget. The second part of this chapter deals with the question whether budgetary...

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Responsible entrepreneurship is something that is making an impact in society and is taking amore important place among companies, and a concept associated with this is corporate social responsibility. It is a collective name for the responsibility companies are expected to take from society, including taking into account working conditions for employees and environmental impact. The following work intends to investigate how companies that are among Sweden's top 20 most sustainable companies list work with Corporate social responsibility (CSR). The purpose of the work is to understand how the companies work with CSR and this by analyzing and comparing the companies Systembolaget, Ikea and Stena recycling, which are all among the top 20 most sustainable companies in Sweden in 2020. Through relevant theory we have formed an interview guide as a basis for data collection. In total three respondents were interviewed, all of whom had a leading role in corporate responsibility. With an interview guide based on the four aspects of CSR economically, socially, environmentally and ethically a data has been collected. Through an inductive approach, we have drawn conclusions in relation to theory and literature. Since then, through analysis of empirical data, an understanding has been created in how companies work with CSR and how they relate to the theories. The results of the interviews showed that the companies work with CSR and in terms of the different aspects of CSR, there are similarities and differences between the companies. A common denominator for all companies is that of CSR in general. They believe that taking responsibility is part of running a company as the companies are part of society and have a great deal of influence. Furthermore, companies want to be considered legitimate and then take responsibility for their actions. / Ansvarsfullt företagande är något som tar allt större och viktigare plats bland företagen och ett begrepp som förknippas med detta är Corporate social responsibility. Det är ett samlingsnamn för ansvaret företagen förväntas ta av samhället, där bland att ta hänsyn till arbetsvillkor för medarbetare och miljöpåverkan. Följande arbete avser att undersöka hur företag som återfinns bland Sveriges topp 20 mest hållbara företaget lista arbetar med Corporate social responsibility (CSR). Syftet med arbetet är att förstå hur företagen arbetar med CSR och detta genom att analysera och jämföra företagen Systembolaget, Ikea och Stena recycling som alla finns bland topp 20 mest hållbara företagen i Sverige år 2020. Genom relevanta teori har vi format en intervjuguide som underlag för datainsamlingen. Totalt sett intervjuades tre respondenter där alla hade en tongivande roll i företagens ansvarstagande. Med en intervjuguide baserad på de fyra aspekter av CSR ekonomiskt, socialt, miljö och etisk har en data samlats in. Genom en induktiv ansats har vi dragit slutsatser i relation till teori och litteratur. Sedan genom analys av empirisk data har förståelse skapats i hur företagen jobbar med CSR och hur de förhåller sig till teorierna. Resultat av intervjuerna visade att företagens arbetar med CSR och vad det gäller de olika aspekterna om CSR finns det likheter och skillnader mellan företagen. En gemensam nämnare för alla företagen är det på CSR i allmänhet. De anser att ansvarstagande är en del av att styra ett företag då företagen är del av samhället och har ett stort inflytande. Vidare vill företagen anses vara legitima och tar då ansvar för sina handlingar.

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Syfte: Företag har idag en skyldighet att verka för ett hållbart samhälle utifrån enskilda organisatoriska förutsättningar. Utifrån det har vi studerat hur små och medelstora företag i Gävleborg arbetar med socialt ansvarstagande utifrån förutsättningar de har. Studien är genomförd i syfte att utöka den befintliga forskningen för vad små och medelstora företag kan bidra med till socialt ansvarstagande.         Syftet med studien är att skapa förståelse för hur små och medelstora företag arbetar med socialt ansvarstagande utifrån ett internt och externt organisatoriskt perspektiv.  Metod: Vi har använt en kvalitativ forskningsmetod. För att samla in data har vi utfört semi-strukturerade intervjuer som sedan bearbetades i analysverktyget Nvivo. Empirimaterialet presenteras i ett enskilt kapitel. Analys & slutsats: Analysen i studien tyder på att arbetet med socialt ansvarstagande är viktigt oavsett vilken storlek, bransch eller ekonomisk möjlighet företaget har. Skillnader i resultatet uppstod mellan det interna och externa sociala ansvarstagandet då det externa upplevdes som svårare av intervjupersonerna.  Förslag till fortsatt forskning: Vi föreslår att studien bör ligga till grund för forskning i större omfattning, förslagsvis med fler små och medelstora företag. Vidare forskning kan även genomföras med fler intervjupersoner samt i andra positioner än intervjupersonerna som deltagit denna studie vilket vi tror kan bidra till andra insikter. Uppsatsens bidrag: Det teoretiska bidraget utgör ett kvalitativt perspektiv i syfte att öka förståelsen för hur små och medelstora företag arbetar med socialt ansvarstagande. Det praktiska bidraget är en översikt på hur små och medelstora företag kan arbeta med socialt ansvarstagande utifrån organisatoriska förutsättningar. / Aim: Today companies are required to work for a sustainable society based on individual organizational conditions. Based on that, we have studied how small and medium-sized enterprises in Gavleborg are working with social responsibility on the basis of the conditions they possess. The study was conducted in order to expand the existing research for what small and medium-sized enterprises can contribute to social responsibility. The purpose of the study is to create an understanding of how small and mediumsized companies work with social responsibility from an internal and external organizational perspective. Method: We have used a qualitative research method. To collect data, we conducted semi-structured interviews and then processed them in the analysis tool Nvivo. The empirical material is presented in a private chapter. Analysis & Conclusions: The analysis of the study suggest that the work of social responsibility is important regardless of the size, industry and economic possibilities the company possesses. Differences in the results arose between the internal and external social responsibility as the external was perceived as more difficult in the interviews. Suggestions for future research: We suggest that the study should be the basis for research on a larger scale, preferably with more small and medium-sized enterprises. Further research may be conducted with more respondents and in other positions than those who were interviewed in this study, which we believe can contribute to other insights. Contribution of the thesis: The theoretical contribution represents a qualitative perspective to increase the understanding of how small and medium-sized companies work with social responsibility. The practical contribution is an overview of how small and medium-sized enterprises can work with social responsibility on the basis of organizational conditions.

Corporate Social Responsibility (CSR) is rapidly gathering momentum in the private, public and non-profit sectors over the last few years. First, the old business concept of placing profits and shareholders before principles is being replaced towards more accountability to shareholders and stakeholders. Second, running a business has become more public and a privilege dependent on the will of stakeholders. Third, it has become external where people affected by a firm’s decision have a voice in decision making. These reasons make CSR a strategic business imperative for sustainable growth of many firms. In CSR, paradoxically, there exists a lot of literature with an equal dearth of studies. Several streams of research and theory have been followed. One line of research has focused on the relationship between CSR and specific organizational field like financial performance or business ethics. Exploration of CSR as a comprehensive socio-economic cultural initiative remains limited. Another line of research has developed various conceptual and theoretical models, based on the debate which ranges between two extreme views, namely the classical(the business of business is business) and the socioeconomic(obligation to society for its existence). However, there is no empirical investigation on these differing(or dominant) views. A third line of CSR research is comparative studies, albeit limited and mostly based on web based, secondary data. Lastly, formal policy led collaboration between corporate and government remains largely unexplored. Specifically, in India, where CSR has the potential to usher in major social development, the focus it receives in development literature is distinctly low. This study recognizes these gaps and attempts a comparative study, taking an empirical approach, and furthermore, explores the larger area of CSR and public policy. The following objectives were defined: • Empirically investigate firms operating in India in order to understand their dominant(and differentiating) corporate social responsibility orientations. • To apply the Oliver E.Williamson’s (1985) framework of decision making (as illustrated by David Kreps) on corporate social responsibility. • To determine the nature of government policies and practices that will bring about more effective CSR by firms operating in India. These objectives were investigated through a questionnaire survey administered to the CEO/CSR head (decision maker) of those organizations which undertook CSR initiatives over a period of six months. The response rate was 17.7%. Analytical Hierarchy Process (AHP), Factor Analysis, Yate’s Chi-square test and Kruskal Wallis test were used to test the hypotheses and propositions developed. Investigations on overall CSR orientation (CSRO) of firms operating in India, through the Williamson’s framework, highlighted transaction cost economic as the dominant CSRO of firms operating in India. However these were variations according to country of origin. Significant differences in CSRO were also found according to ownership, size and nature of industry. However firms did not significantly differ on their social initiatives. To the extent that strategic concerns are important, the strategic choice of corporate social initiative was governed by considerations of the local institutional environment, and not their social orientation. Investigations on government policies for effective CSR practices highlighted corporate desire for a facilitative government approach(versus collaborative or regulatory). Firms wanted government facilitation in stakeholder management, publicity and endorsement, framing formal rules for community welfare and social disclosure. These results have implications for the industry as well as national development. Conclusions and implications of these results are discussed, and conceptual and methodological avenues for further research are illustrated.

Syftet med denna essä är att undersöka ansvarsbegreppet, främst vad det gäller barns personliga ansvar. Detta genom att gestalta två egenupplevda händelser och använda dessa berättelser som utgångspunkt för att pröva mina erfarenheter gentemot, för mig, nya perspektiv. Mina frågeställningar är: Vad är ansvar? Vad är det för ansvar eleverna ska utveckla enligt styrdokument och forskning? Hur kan jag hitta ett fungerande förhållningssätt till mina elever vad det gäller deras personliga och individuella ansvarsutveckling? Hur kan ansvar tolkas i förhållande till begreppet mentalisering? Hur kan jag förstå ansvarsdiskursen i ett samtida ideologiskt perspektiv? De perspektiv och teorier jag använt mig av är bland andra psykoterapeuten Jesper Juuls distinktion mellan personligt och socialt ansvar, mentalisering, filosoferna Jean-Paul Sartre och Ann Heberleins existentialistiska grepp på ansvar i förhållande till individens frihet. Vad jag kommit fram till är bland annat att dagens samhälle ställer höga krav på människans förmåga att navigera och handla i ansvarighet. Jag som lärare ställs inför att stärka elevernas förmåga till mentalisering, agens och stötta dem i utvecklingen mot framtidens samhällsborgare. / The purpose of this essay is to examine the concept of responsibility, mainly in terms of human responsibility among primary school children. Through two narratives based on my experience working as a teacher at leisure-time centers for school children, I am analyzing the concept of responsibility and what it means to me in my daily work. The perspectives and theories I have used include psychotherapist Jesper Juul's distinction between personal and social responsibility, mentalization and the philosophers Jean-Paul Sartre and Ann Heberleins existentialist approach. My conclusions are that the world of today places high demands on the human ability to navigate as moral beings. As a teacher I am faced with the task to strengthen the students' ability of mentalization and agency and support them in their development to become future citizens.

Global sustainability issues cross all sectors of society, including businesses, governments, and communities and come with substantial costs. Business organizations are increasingly expected to address sustainability issues in a responsible manner and to disclose socially responsible behaviors accurately and transparently, showing that they are effective at managing and being proactive about sustainability challenges. In light of these pressures and expectations for business organizations, the fundamental research question for this study was whether variation existed in the levels of engagement in sustainability efforts across firms globally, and, more importantly, why such variation existed. The level of strategic firm engagement in sustainability was proposed to be influenced by stakeholders and other factors that had relevance to sustainability. Three types of stakeholders with the potential power and legitimacy for influencing strategic decisions regarding firm engagement in sustainability were investigated - executive management, community and government. Multiple firm-related and country-related contextual factors were also investigated as influencers. The study was global in nature, consisting of four hundred companies in twenty-five countries. Stakeholder theory, as the foundation of the investigation, was supported by the results of the study. Executive management, community, and government as stakeholders were found to have significant influence on the level of firm engagement in sustainability. Firm size, country economy, country technological readiness, country fossil fuel dependence, and industry sector were also found to have significant influence on the level of firm engagement in sustainability and approximately 26% of the variation in firm sustainability engagement was accounted for by the combined influence of executive management, government and community as stakeholder influences and firm size and country technological readiness as contextual factors. Specific findings showed that there were higher levels of firm engagement in sustainability when executive management provided explicit support for sustainability as a strategic issue, in communities with positive supportive norms for sustainability and a higher propensity for citizen-based political action and when there was an optimal level of government regulation and formalized institutional power. Other factors that led to higher levels of firm engagement in sustainability were for firms in energy-related and automotive industry sectors, for larger firms based on revenue size, and for firms with headquarters located in countries with developed economies and higher technological readiness.