Zugl.: Halle (Saale), Universiẗat, Diss., 2009.

Zugl.: Sankt Gallen, Univ., Diss., 2009

This PhD thesis is an exploratory study examining the practices of Corporate Social and Environmental Disclosure (CSED) in the annual reports of the manufacturing sector in Jordan over the period 2010-2012. The study is based mainly on empirical investigation of the level and patterns of CSED practices by 66 industrial companies listed in the Amman Stock Exchange (ASE). In addition, it focuses on analysing determinants of the practices of CSED by firms in the manufacturing sector. This study is concerned with the common area between functionalist and interpretive paradigms. Therefore, both quantitative and qualitative methods were employed as a mixed practical approach to collect, analyse and interpret the required data. Specifically, the disclosure index was selected as an appropriate approach to extract quantitative data regarding CSED practices. Additionally, semi-structured interviews were used as a qualitative method to explore the stakeholders' perceptions of the impact of local external factors on CSED practices. The Random-Effect Model was the most appropriate analysis technique to analyse possible relationships between internal factors and the level of CSED, and the stakeholders' views were evaluated through the use of open critical discussion to ascertain the effect of the local contextual factors on the practices of CSED. The results showed the existence of unsatisfactory levels in the practices of CSED during the survey period. Furthermore, the results of the random effect model indicated that the firm size, audit firm and type of financial market were all significant. However, this result of type of financial market coefficients indicated an inverse relationship in explaining the level of CSED practices. Moreover, stakeholders’ views regarding the effect of the external factors on CSED practices showed that the political system, legal system, cultural values and economic development are also significant factors in explaining CSED practices in the corporate annual reports.

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To competitively operate in an environment where even the basic social needs of the population are not met, it makes business sense to uplift the stakeholders that form part of the business environment. With approximately five and a half billion rand spent on philanthropic activities in 2010 alone, it is important that this spend translates into a competitive advantage for the company.The purpose of this study was to explore the concept of philanthropy as understood by companies. Further to that, the intention of the research was to understand how engaging stakeholders, utilising resources available and the intention of the giving by the key decision makers, contributed towards achieving the competitive advantage of the company.Qualitative research in the form of interviews with the key decision makers in the companies in respect of giving was used for data gathering, along with secondary data in sustainability reports to support findings.The research found that competitive advantage can be gained by using corporate philanthropy as a tool. The paper proposes a framework based on the core theories that can be referenced to assist decision makers in determining which areas needs to be improved, in order to raise the competitiveness of the company by means of corporate philanthropy. / Dissertation (MBA)--University of Pretoria, 2013. / Gordon Institute of Business Science (GIBS) / MBA / Unrestricted

This paper examines the ways in which corporate social responsibility (CSR) is used by mining companies in Peru to minimize conflict between themselves and communities. It assesses the use of CSR at both the community and national levels, and concludes that there are important limitations to a reliance on the privatized management of social conflict. Most importantly, a reliance on corporations to manage conflict in which they themselves take part inherently limits the outcomes of this conflict for the communities to those which do not threaten the business interests of the companies. This paper further argues that the political organization of communities and the involvement of external actors in the conflict has an effect on the type of CSR policies enacted by the company. Thus, communities who are better organized, especially with the help of external actors, may achieve more favourable results from CSR-led negotiations with companies.

Idag står människans matkonsumtion för 1⁄4 av klimatpåverkan med konsekvenser som övergödning, arter utrotas och jordens resurser belastas allt mer. I denna frågan är Sverige inga förebilder och om hela jordens befolkning skulle leva som Sverige skulle det behövas 4,2 jordklot. Livsmedelsverket föreslår för en hållbar konsumtion att bland annat ersätta kött med frukt och grönsaker. Det bör dock vägas in att frukt och grönsaker även de behöver väljas med omsorg. CSR är ett begrepp som i dessa sammanhang används flitigt och översätts till företags samhällsansvar. Innebörden av begreppet är att företag bör ta ansvar för hur de påverkar samhället ur miljömässiga, sociala samt ekonomiska aspekter.Syftet med denna studie är att beskriva hur och varför svenska dagligvarubutiker arbetar med konceptet Corporate Social Responsibility för att förändra sin ekonomiska lönsamhet på frukt- och grönsaksavdelningen.

In the wake of the recent global financial crisis, the banking industry has come under heavy criticism for the negative externalities imposed on the economy and society. The distress of the financial system during the financial crisis has triggered public discussions about the role of bank capital structures in the stability of banking institutions. While it was previously thought that regulatory capital requirements are the sole determinant of bank capital structure, recent empirical studies suggest that, instead, the standard cross-sectional determinants that explain the capital structures of non-financial firms also apply to banks. The findings from these studies prompt further investigation into what other factors determine the capital structure of banks. More recently, engagement in Corporate Social Responsibility (CSR) activities has emerged as a vital dimension through which firms develop sustainable strategies that affect overall firm performance. In addition, the subsequent reporting of CSR performance has become increasingly important as more investors incorporate information about the social behaviour of firms in their investment decisions. This suggests that CSR has implications for the financing policies of firms. In light of the development of CSR as a relevant concept in the current corporate environment and especially in the banking industry, the goal of this study is to investigate whether CSR is a determinant of the capital structure of banks through a multiple regression analysis of panel data from 2009 to 2018 for a sample of 28 Global Systemically Important Banks. Using DataStream Refinitv ESG scores to proxy for CSR, the first hypothesis proposes that socially responsible banks tend to be less leveraged than those that are socially irresponsible due to the positive influence on equity financing from the lower costs of capital, informational asymmetries and risk associated with good CSR performance. The second hypothesis examines the effect of bank size on the proposed relationship. Initial results indicate no significant relation between aggregate CSR and bank leverage, however, further analysis shows a significant negative relationship between the governance dimension of CSR and bank capital structure, suggesting that the governance structures of banks are more relevant for bank capital structure decisions. Bank size is found to have no effect on the relationship. The findings from this study have important implications that are particularly relevant in today's financial environment as calls for the restoration of public trust in banking institutions accelerate.

In this study, the researcher employed an inductive qualitative approach to explore the rationale and dimensions of corporate social investment (CSI) practice in South Africa. While the globalised CSI literature is robust, the South African literature is fragmented and insufficient, despite the growing social need for this type of funding in the context of South Africa. Thus, with this paper, the researcher fills this research gap by providing an exploratory analysis of the structure and evolution of CSI practice in South Africa. The motivation behind this research is to use the research to optimise the social impact that CSI participation can provide, as well as integrating corporate funding into the broader approach of addressing the country's poor socioeconomic conditions. In the study, the researcher covered a sample of 15 CSI professions operating in positions in either large South African corporations or established NGOs, with an average CSI experience of 13 years. The results of the inductive qualitative analysis show that the CSI functions operated using a traditional corporate function structure. The history and rationale of CSI practice have been key elements in defining current CSI practice. Initially, governmental regulation resulted in adherence strategies. However, growing social considerations have shifted CSI policy from adherence to impact. This has driven the growing sophistication in CSI practice in the country. The researcher breaks down this evolution and discusses the key strengths and weaknesses of each element to provide sufficient detail to the function. The findings are used to derive recommendations for CSI best practice. Internal commitment, sustainability, process management and key stakeholder relationships are prioritised in these recommendations. The exploratory findings provide a baseline in accordance with which more statistically robust or comprehensive research methods can be used to assess the identified elements of CSI more thoroughly and in more depth. The research provides a generalised benchmark for corporations to assess their CSI practice against an established peer group, while providing ideas about improving their CSI practice going forward.