Submitted by Miriam Lucas (miriam.lucas@unioeste.br) on 2018-05-08T16:32:57Z No. of bitstreams: 2 Tiago_Luis_Brugnera_2018.pdf: 272902 bytes, checksum: 78f3c5235d2759b653f42ffb28d643b4 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2018-05-08T16:32:57Z (GMT). No. of bitstreams: 2 Tiago_Luis_Brugnera_2018.pdf: 272902 bytes, checksum: 78f3c5235d2759b653f42ffb28d643b4 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2017-03-20 / Financial performance indicators are the most sought-after diagnostic methods by enterprise’s stakeholders, such as profitability, payable capacity and capital management. However, a growing interest has been redirected to the social reflexes of business activities, beyond the economic result. One of the contemporary ways of evaluating social indicators is by analyzing quotients from the Value Added Statement (VAS), an accounting statement integrated to Brazilian accounting by Law 11,638 / 2007. After selecting economic and social performance variables, the present paper aimed to investigate the possible correlation between such constructs in the non-cyclical market segment of the Brazilian stock market. Data collected by analyzing the individual financial statements of the entities selected revealed a strong canonical correlation between social performance and economic performance, with highlights to the correlated power between profitability, indebtedness and the potential of the entity's net equity to generate added value. / Indicadores de desempenho financeiros são os métodos diagnósticos mais buscados por stakeholders em um empreendimento, tais como rentabilidade, capacidade de pagamento e administração do capital. Todavia, um crescente interesse tem sido redirecionado aos reflexos sociais das atividades empresariais, para além do resultado econômico. Uma das formas contemporâneas de avaliar indicadores sociais é por meio de análise de quocientes provenientes da Demonstração do Valor Adicionado – DVA, demonstração contábil integrada à contabilidade brasileira pela Lei nº 11.638/2007. Após seleção de variáveis de desempenhos econômicos e sociais, o presente estudo objetivou investigar eventual correlação entre tais constructos no mercado do segmento de consumo não cíclico na bolsa de valores do Brasil. Dados levantados mediante análise das demonstrações contábeis individuais das entidades selecionadas para a pesquisa revelaram forte correlação canônica entre desempenho social e desempenho econômico, com destaques para o poder correlacionado entre rentabilidade, endividamento e o potencial do patrimônio líquido da entidade em gerar valor adicionado

BMA Innovation Consulting is committed to serving consumers products that can play a more meaningful role in household cleaning. So far, their innovation department has used psychology-based principles and approaches that have helped them understand consumers’ preferences, attitudes and claimed needs in household cleaning. That said, little information has been collected on the active role that products play or could play as participants in the everyday dynamics of US consumers. An anthropological approach to the study of U.S. kitchens, as an important center of family interaction in U.S. households, should yield important insights to the design and development of products that can more effectively and more actively participate in those dynamics. With this project I am fundamentally proposing a new approach to the identification of critical product design requirements. Figure on the right shows the key differences between the psychology-derived principles the organization is mostly using today vs. the anthropological lenses through which I will be conducting my research. Overall, I will be leveraging existing knowledge in the “individual desires” realm, connecting it to the collective situation & cultural context within which “cleaning action” emerges.

This exploratory study investigates the serving experiences of seven women with work experience in the Victoria, BC restaurant community before and during the COVID-19 pandemic. Informed by work from Erving Goffman’s dramaturgical analysis on social performance and Candace West and Don Zimmerman’s ideas on doing gender, my overall goal is to answer the following research question(s): How do women servers in Victoria, BC perceive their restaurant work and has the COVID-19 pandemic influenced their serving experiences? Specifically, if the pandemic has changed the industry, what are these key changes, and might they affect the future of restaurant work? The research findings reveal that Canadian restaurants are gendered worksites, and while the pandemic facilitated some positive changes for servers it also surfaced longstanding restaurant concerns. / Graduate

Die Dissertation beschäftigt sich mit der Definition von Corporate Social Performance im ersten Teil. Hierbei wird zuerst geklärt, weshalb eine Definition notwendig ist und ob in empirischen Studien verwendete Maße die verwendeten Definitionen abbilden. Nachfolgend wird ein Definitionsvorschlag aus bekannten Definitionen entwickelt. Im zweiten Teil der Arbeit wird geklärt, welche Faktoren dazu führen, dass Unternehmen eine soziale Berichterstattung haben und ob diese Art der Berichterstattung auch zur finanziellen Leistung von Unternehmen beitragen kann.

This thesis addresses the relationship between financial development and CSR performance, based on countries within the EU. The main objective of this thesis is to critically analyse and discuss the impact of financial development on CSR performance, through using ESG performance as a proxy. Additionally, this study aims at analysing the inclusion of institutional factors when examining the relationship. While the issue of how financial development impacts individual sustainability dimensions is quite well-researched, only one study is found to examine the precise relationship between financial development and ESG performance, concluding a positive linkage in Asia. No similar study is found in the region of the EU. We find the relationship to be complex, where various channels of influence are identified when examining ESG dimensions separately. To examine this relationship, we used panel data regression analysis, based on country level data for EU’s individual member states. Our findings show a complex relationship, implying that financial development has various impacts on ESG performance and varies throughout the range of financial development. This is in contrast to previous empirical research regarding the relationship, concluding an overall positive impact. This study provides no evidence that institutional factors affect the relationship between financial development and ESG performance, but argues for the importance of institutional inclusion, due to the identified influence on ESG practices through channels such as governing laws, regulations, norms and culture. Finally, financial development is concluded as an important catalyst to promote ESG performance within the EU. When suggesting any policy implementation, it is important to keep in mind that different countries within the EU may have different needs regarding the most efficient approach to increase ESG.

Approximately $25.2 trillion in total assets under management in the United States is involved in some strategy of socially responsible and sustainable investing. Grounded in the stakeholder theory, the purpose of this correlational study was to examine the relationships between financial performance, firm size, leverage, and corporate social responsibility. A random sample included 119 large companies located in the United States from the population of companies listed in the Russell 100 index. The data were collected via Bloomberg Terminal. Multiple linear regression analysis was used to predict Environmental, Social, and Governance (ESG) activity scores. The 3 predictor variables accounted for approximately 7% of the variance in ESG activity scores and the result was statistically significant, F(3,115) = 2.83, p < .04, R2 = .07. Although the p value was significant, the R2 was low representing a poor model fit. In the final analysis, total revenue was added to the model and was a significant predictor and negatively correlated with ESG activity scores; However, return on equity and leverage were not significant predictors of ESG activity scores suggesting the potential need to transfer some corporate social initiatives from business leaders to government policy makers. Future researchers should consider incorporating additional variables to make the model more useful. The implications for positive social change include the potential to identify fiscal incentives for corporate social programs by policy makers which benefit stakeholders such as employees, suppliers, customers, communities, and the environment.

Syfte: Det finns idag en förväntan från ägare, kunder och andra intressenter att företag ska rapportera sitt hållbarhetsarbete då hållbarhet vanligtvis syftar till att ta ansvar för sina egna behov samtidigt som den framtida generationen står i fokus. Banksektorn spelar en stor roll i samhället genom deras roll som kapitalleverantörer för den globala utvecklingen, vilket leder till att det också finns ett stort intresse av att de arbetar med hållbarhetsfrågor. En hållbar banksektor är av väsentlig betydelse för ett lands hållbarhetsmål och fortsatta utveckling. Syftet med studien är därmed att undersöka sambandet mellan bankers hållbarhetsprestation, mätt med SOC-Score, och lönsamheten inom den globala banksektorn med fokus på socialt ansvar. Metod: Detta är en kvantitativ studie utförd med en hypotetisk-deduktiv ansats. Sekundärdata har samlats in från Thomson Reuters databas Refinitiv Eikon där 341 banker har analyserats med en longitudinell design för åren 2016–2020. Univariat, bivariat samt multivariat analys av sekundärdata har skett i statistikprogrammet SPSS. Resultat &amp; slutsats: Resultatet av studien visar att det saknas signifikant samband mellan SOC-Score och de beroende variablerna ROA och ROE på den globala banksektorn. Detta medför att studien inte kan dra några direkta slutsatser om det finns ett positivt samband eller inte mellan dessa variabler. Trots att studien saknar signifikant samband, visar studiens regressionsanalyser ändock på att SOC-Score och lönsamheten har en mer negativ relation än en positiv. Examenarbetets bidrag: Studien bidrar till ökad kunskap gällande sambandet mellan finansiell prestation och socialt hållbarhetstagande inom den globala banksektorn. Vi författare hoppas även kunna främja ett mer hållbart arbetssätt.  Förslag till fortsatt forskning: Trots att studien inte genererade ett signifikant samband i banksektorn, visade studiens resultat på ett negativt samband mellan lönsamheten och SOC-score. Det vill säga att det uppstår en kostnad att hållbarhetsrapportera. Vi författare anser att det hade varit intressant att jämföra banker som inte hållbarhetsrapporterar, för att se om de bankerna har sämre lönsamhet än de banker som hållbarhetsrapporterar. Även om det är kostsamt att arbeta med hållbarhet, kanske det ändå är mer lönsamt än att inte göra det alls. Vidare skulle även avgränsningar kunna göras, eventuellt att fokusera på ett visst land eller världsdel.

本研究探討審計委員會、企業社會責任及企業價值間之關聯性。將研究分為兩部分：針對審計委員會及企業社會責任之關聯性，實證結果顯示，設置審計委員會之企業對於企業社會責任之影響為顯著正相關，表示審計委員會能夠監督企業之運作，使得企業投入較多的心力在企業社會責任中。另外，針對審計委員會、企業社會責任及企業價值之關聯性，實證結果顯示，企業社會責任與企業價值間為顯著正相關，然而審計委員會與企業價值間無顯著關係，表示企業投入較多心力在社會活動中，其企業價值也會相對地提高。 / The purpose of the study is to examine the connection between audit committee , corporate social responsibility (CSR) and firm’s value.The conclusions of this study are divided into two parts. First part is that audit committee has a positive impact on corporate social responsibility. It means that audit committee oversee the operations of the companies, allowing companies to invest more effort in corporate social responsibility. Second part is that corporate social responsibility has a positive impact on firm’s value, however audit committee has no impact on it. It means when companies put much more effort on social activities, therefore firm’s value will relatively increased.

La Performance Sociétale de l’Entreprise (PSE) a reçu une attention croissante tant au plan théorique qu’empirique. Pourtant, elle reste souvent réduite à sa dimension « résultats », centrée sur la mesure. Par opposition, sa dimension managériale a été largement ignorée et le management des Parties Prenantes (PP), notion vague et indéterminée, constitue toujours l’unique levier managérial de la PSE proposé par la littérature. Cette thèse cherche à combler ce manque et propose une modélisation de la PSE qui considère explicitement le rôle des PP vis-à-vis de sa dimension managériale. Cette dernière est saisie à travers un ensemble de leviers managériaux situés à trois niveaux – stratégique, tactique et opérationnel. L’applicabilité du modèle aux stations de montagne est discutée à l’aide d’une revue systématique de la littérature pour rendre compte d’éventuelles spécificités propres à cette unité d’analyse. La méthodologie empirique, de nature exploratoire et confirmatoire, repose sur l’étude de 4 cas de stations de montagne situées dans les alpes françaises. Les données primaires issues de 71 entretiens semi-directifs et de questionnaires auprès de PP représentatives des sphères civile, politique et économique des stations ont été complétées par des données secondaires. Malgré le constat d’un certain « tropisme économique » dans les 4 stations étudiées, les résultats indiquent que les PP des stations ont un rôle à jouer aux trois niveaux du management de la performance sociétale et que l’intensité de ce rôle varie en fonction de leur légitimité et pouvoir. Ils montrent également que l’intégration des PP au management de la performance sociétale est une condition nécessaire pour permettre une réelle prise en compte de leurs responsabilités sociétales. Au plan théorique, cette thèse contribue à l’approche de la PSE par les PP par la prise en compte explicite de sa dimension managériale à côté de sa dimension « résultats ». Au plan managérial, elle débouche sur des recommandations utiles pour aider les stations de montagne à se saisir d’une performance élargie à ses composantes économiques, sociales et environnementales en réponse aux enjeux sociétaux auxquels elles font face / Corporate Social Performance (CSP) has received a significant attention from scholars and practitioners. However, the study of the concept is often limited to its “results” dimension, focusing on measurement only. On the other hand, its managerial dimension has mostly been ignored and the concept of “stakeholders management”, a rather vague and ambiguous one, remains as CSP only managerial lever in the literature. This research seeks to fill that gap and develops a new CSP model. Its new managerial dimension comprises a set of managerial levers at strategic, tactic and operational levels and explicitly takes stakeholders’ role into account. As this research focuses on mountain resorts, the model’s relevance for such a unit of analysis has been assessed by confronting it to mountain resorts’ specificities identified through a systematic literature review. From a methodological point of view, 4 mountain resorts located in the French Alps have been studied through two (exploratory and confirmatory) case study methodologies. Primary data consists of transcripts of the 71 semi-directive interviews conducted with stakeholders from the political, civilian and economic spheres in the 4 resorts. Secondary data has also been collected. Despite the “economic tropism” observed in all 4 resorts, results show that stakeholders have a role to play on each three levels of social performance management and that this role may vary according to stakeholders’ power and legitimacy in the resort. They also show that integrating stakeholders in social performance management is a mean, for them, to better take their social responsibilities into account. From a theoretical perspective, the research contributes to the stakeholders’ approach of CSP by explicitly taking its managerial dimension into account and replacing it next to its “results” dimension. From a managerial point of view, we propose recommendations to help mountain resorts to embrace a wider – economic, social and environmental – view of performance

In simultaneously pursuing commercial and social goals, specialist microfinance organisations (MFOs) are leading examples of social enterprises working in development. Yet evidence of the feasibility of such ‘double bottom line’ management is limited. The thesis takes a comparative case study approach to investigating the dynamics of a social enterprise model of microfinance, with particular emphasis on its role in promoting employment related goals. Case study material consists primarily of the experience of two Central Asian MFOs that participated in an action research project ‘Microfinance for Decent Work’ implemented by the International Labour Organisation (ILO). Data was obtained through participant observation, staff interviews, client level surveys, and it also includes reflective practice arising from my participation in the ILO project as a consultant to both MFOs between 2008 and 2012. The findings are mixed. One of the MFOs was more strongly internally motivated to achieve social goals, and was more successful in implementing social performance management initiatives. The other was motivated more by the goal to demonstrate social performance to external stakeholders, and was less responsive to the evidence generated. The thesis also illustrates both path dependence in the evolution of social performance management, and the limited capacity of external agencies such as the ILO to influence the institutionalisation of development management within MFOs.