This thesis explores the environmental and social responsibilities being increasingly shouldered by cement manufacturing sector and outlines a new approach for these companies to accept their responsibilities and to utilise professional approaches to address the economic, environmental and social dimensions of sustainable business. Managing these three dimensions in business translates corporate responsibility into an integrated responsibility for doing business profitably, ethically and in sustainable manner. This three-pronged approach is sometimes called the Triple Bottom Line. It helps companies to fulfil their more holistic Corporate Social Responsibility. A critical review of the literature led the thesis author to develop the theoretical framework for environmental and social reporting to proceed on TBL/CSR journey within the cement industry. Data were collected from TBL/CSR reports from cement companies on key environmental and social performances. Based upon those data, a questionnaire was developed to obtain more information from the leading worldwide cement companies. The combined results of the responses to the questionnaire and the quantitative data derived from the TBL/CSR reports were used to establish best practice benchmarks to serve as performance targets for the author's case study company, Oman Cement Company (OCC). The contribution to knowledge of this research is the summarisation and prioritisation of the cement industry's implementation of TBL/CSR management systems, which integrate the elements of TBL/CSR into their strategic plans and daily operational procedures. Guidelines were derived from the Global Reporting Initiative, the United Nations Global Compact and the new ISO 26000 standard, which promotes a new way of working towards innovation, value creation and incremental actions for transforming businesses to become more responsible. The contributions to practice of this research are the practical and procedural insights, gained by quantitative analysis of environmental and social indicators, into how cement companies are making improvements in their processes and products in response to climate change, economic, governmental regulations and social pressures for improvement. Based upon the findings, recommendations and timetables were developed and are being implemented within the OCC as it progresses on its TBL/CSR journey.

Modern technology has provided for greater company transparency and media coverage, which among other has led to customers being able to increasingly demand corporate social responsibility (CSR) initiatives from companies. Companies should however not consider CSR as a constraint, but rather as a way to create competitive advantage, generating positive outcomes. One of which could be consumer-based brand equity (CBBE), however, the implementation of efficient CSR strategies is a difficult task, where research has somewhat disregarded the customer aspect of CSR, which can drive CBBE. Hence, this research has focused on the customer attitudes towards CSR and how this impacts CBBE, as well as brand trust. The data for the survey was gathered through a convenience sample, which after data cleanup consisted of 106 respondents. The results of the data analysis suggested the impact which customer attitudes towards CSR can have on both CBBE and brand trust, within the context of the insurance industry, used for this paper, due its linkage to CSR, as described later on. Keywords Customer Attitudes, Brand Affection, Brand Trust, Brand Equity, Consumer-Based Brand Equity (CBBE), Corporate Social Responsibility (CSR), Insurance Industry.

本研究主要探討公司投入企業社會責任(Corporate Social Responsibility, CSR)，以及發生相關負面事件(Corporate Social Irresponsibility, CSIR)時，對於企業營收的影響，亦即消費者是否會因為企業對社會所產生的正、負面影響，來改變其商品購買意願。 最終，研究結果顯示，整體而言，企業投入CSR能影響銷貨的效果有限。然而，當企業的社會表現有所提升時，可以刺激未來銷貨成長，顯示兩者間存在比率以及因果上的正向關係，與「權益相關人理論」（Stakeholder Theory）的說法相符。另外研究結果也發現，相較於生產成本面，CSR主要可以藉由提升銷貨收入來影響財務績效，值得注意的是，此效果會隨著時間經過而產生遞減。 / This study examines whether the sales revenue of firms engaging in Corporate Social Responsibility (CSR) or related adverse events (Corporate Social Irresponsibility, CSIR) occurs. That is, whether consumers will base on the CSR record of business to make them change their purchase intention. Finally, we find that the effect of Corporate Social Responsibility to corporate sales revenue is generally limited. However, when corporate social performance has been improved, it can stimulate future sales growth rate, and it also shows that the positive cause and effect relationship between Corporate Social Responsibility and sales revenue, and the result is consistent with the "Stakeholder Theory ". Furthermore, we also find that CSR can enhance financial performance by sales increased rather than reducing cost of production, and it is worth noting that this effect will bring about ‘diminishing marginal return’ as time pass through.

Supervisor of the thesis: Author: Mgr. Josef Voráček Bc. Vojtěch SEVERÝN Prague, 2012 ABSTRACT Title: Proposal and implementation of communication plan for charity Auction of ice- hockey jerseys and other original items Objectives: The aim of the thesis is to propose a project of the charity Auction of ice-hockey jerseys and the other original items with focus on the proposal, analysis and evaluation of efficiency of the communication plan. Methods: The whole thesis is designed as a case study. The efficiency of the communication plan is measured on a visits of microsite created for this project and also on a visits of the individual auctions. The yield of the auction is also an indicator of the efficiency. The project and also the implementation of communication activities were held from 7. 5. to 17. 5. 2012, and in the same time the monitoring of attendance was under way. Some indicators are compared to the period before the project started. Results: We found what communication tools were suitable for such a project, what tools were useless, if the timing of communication actions were right or wrong. Based on "behaviour" of the audience we proposed some options for developing of this project. The results of the measurement prove that although the total attendance was positive, the yield of the auction was...

The thesis deals with the concept of corporate philanthropy and Corporate Social Responsibility. Our goal is to review the state of corporate philanthropy and CSR in SHP Harmanec, JSC, to explore, by a questionnaire research, the attitudes of young people to 30 years and to draw recommendations for the streamlining of corporate philanthropy in the company. Using the synthesis of the research`s results, it aims to design communication activities, which could present the philanthropic activities to this target group. The work is divided into 9 chapters in two parts. The first theoretical and methodological part summarizes available literature on corporate philanthropy and Corporate Social Responsibility. The second analytical part analyzes the company SHP Harmanec, JSC, and examines the attitudes, opinions and motivations of the young people to 30 years on the issue of corporate philanthropy and Corporate Social Responsibility. Proposal on streamlining corporate philanthropy and suggestions of the best communication activities, which could present the philanthropic activities of the company to the young, are the result.

Si l’on conçoit le développement comme un processus d’élimination des rentes, le cadre conceptuel de Douglass North, John Wallis, Barry Weingast (NWW) élaboré en 2009 qui le définit comme processus de transition institutionnelle d’un ordre social d’accès limité (pays en développement) où la violence est permanente et disséminée, vers un ordre social d’accès ouvert (pays développés) où les accès économiques et politiques sont ouverts à tous grâce à la libre compétition, élimine-t-il véritablement les rentes ? Par une critique théorique interne et une critique empirique illustrée par l’histoire du Nigeria et en particulier l’activité des multinationales pétrolières, nous soutenons que le cadre conceptuel de NWW est défaillant i) dans sa conception du rôle des élites et des non-élites dans le processus d’ouverture des accès au sein de l’ordre social d’accès limité ii) et dans sa construction épistémologique du modèle d’ordre social d’accès ouvert basé sur la libre compétition politique et économique. L’ordre d’accès ouvert de NWW entretient des rentes, et légitime la prédation, que nous définissons comme l’exploitation de rentes de domination. Les prédateurs font ainsi peser sur leurs victimes des coûts sociaux que les démarches de développement durable (DD) et de responsabilité sociétale des entreprises (RSE) peinent à éliminer. Le DD et la RSE ne parviendront à éliminer la prédation qu’en développant des institutions et des référentiels qui contraignent les acteurs à la prise en compte de l’asymétrie de pouvoir et du risque de domination dans les négociations entre parties prenantes, en vue du respect de la dignité humaine dans les transactions. / The conceptual framework developed in 2009 by Douglass North, John Wallis, Barry Weingast (NWW) regards development as an institutional transition from a limited access social order (developing countries), where violence is a spread and permanent threat, to an open access social order (developed countries), where economic and political accesses are open to all through free competition. If we consider development as a process of rents elimination, does this framework enable rents elimination? Combining a theoretical analysis, and an empirical analysis illustrated by the history of Nigeria and oil multinationals’ activities, we argue that NWW’s framework fails i) in the design of the role of elites and non-elites in the transition process within the limited access order ii) and in the epistemological shaping of the open access order based on political and economic free competition. The NWW’s open access order maintains rents, and legitimizes predation which we define as the exploitation of domination rents. Predators generate on their victims various social costs which sustainable development (SD) and corporate social responsibility (CSR) initiatives are failing to eradicate. SD and CSR approaches will succeed in eradicating predation only if they consider within transactions the power asymmetry and the risk of domination in negotiations between stakeholders, in order to protect the human dignity.

A partir de 1987 le développement économique est remis en question avec le paradigme de la durabilité qui vise à favoriser un développement viable d'un triple point de vue, économique, social et environnemental. Le secteur du tourisme a été très tôt investi par cette valeur, notamment au Sommet de la Terre de Rio de Janeiro de 1992. L'OMT et le WTTC ont promu l'Agenda 21 en énonçant que les acteurs du tourisme doivent participer au développement durable des territoires. Ils doivent contribuer à l'amélioration de la qualité de vie des communautés, en assurant un développement économique local, en renforçant la cohésion sociale et en favorisant une meilleure gestion environnementale. L’engagement des entreprises du tourisme et notamment des hôtels se voient encadrés par un certain nombre d’outils, tels que le RSE (Responsabilité Sociale des Entreprises). Par cette injonction et par le relais des instances gouvernementales, le développement durable devient une valeur mondialisée. Ainsi, les hôtels transnationaux opérant à Bali sont obligés par la loi indonésienne depuis 2007 d’intégrer le programme de RSE, leur imposant d'apporter un bénéfice pour la communauté locale au sens holistique. Les hôtels transnationaux sont donc tenus de participer au développement durable local, mais aussi de respecter les exigences de la philosophie théologique, écologique et sociale traditionnelle balinaise, appelée Tri Hita Karana. Cette dernière répond à une autre conception de la « durabilité » reposant sur des principes de relations entre les hommes, avec les dieux et avec l’environnement « naturel ». Cette recherche interpelle donc le paradigme occidental de durabilité, qui aspire à l’universalisme, en interrogeant sa capacité à intégrer les spécificités culturelles, en l’occurrence balinaises, en combinant approche réflective et pragmatique, focalisée plus spécifiquement sur le cas particulier des hôtels transnationaux. Ces derniers sont des agents essentiels de l’essor touristique international de Bali, depuis 1970. / From 1987 economic development is challenged with the sustainability paradigm that aims to promote a sustainable development of a triple bottom lines, economic, social and environmental. The tourism sector was strongly engaged with the value, notably since the Summit of the Rio de Janeiro Earth Summit in 1992. UNWTO and WTTC promoted Agenda 21 by stating that tourism stakeholders have to participate in sustainable development of the territories. They have to contribute to improving the quality of life of communities, ensuring local economic development, strengthening social cohesion and promoting better environmental management. The engagement of tourism businesses including hotels, equipped themselves with a number of tools such as CSR (Corporate Social Responsibility). By the impregnation and the stage of governmental actions, sustainable development becomes a global value. Thus, transnational hotels operating in Bali are required by Indonesian law since 2007 to integrate the CSR program, requiring them to bring benefit to the local community in a holistic sense. Transnational hotels are required to participate in local sustainable development, but also to meet the requirements of Balinese traditional theological philosophy, ecological and social known as Tri Hita Karana. The latter responds to another concept of "sustainability" based on principles of human relations, with the gods and with the "natural" environment. This research therefore challenges the western paradigm of sustainability, which aspires to universalism by questioning its ability to integrate cultural specificity in the Balinese case, by combining reflective and pragmatic approach, focused more specifically on the particular case of transnational hotels. They are essential agents of the international tourism boomin Bali since 1970

直銷進入中國近20年，因為中國特殊法規環境，造成多數的中國消費者對直銷抱有一種懷疑的態度。但是近年來不少中國直銷企業，投入相當程度資金與人力在參與慈善公益和社區責任，形成以『參與社會公益為榮』，以『履行社會責任為傲』的行業風氣，進而大幅度提升中國直銷企業的社會形象。如此不僅有利於中國直銷長期持續的發展，並且中國直銷企業在實行企業社會責任作法，對於台灣直銷企業在深耕台灣本土市場或進軍大陸市場，具一定參考作用。 本研究以中國直銷標竿企業作為主要研究分析對象並以世界公認全球永續報告書綱領比較兩岸直銷企業在實行社會責任的差異，以發現標竿企業實行社會責任的特色並歸納其在中國成功實施企業社會責任九個關鍵因素 : 一、提升企業倫理境界，樹立社會責任理念。 二、將企業社會責任納入企業的發展戰略。 三、專職企業社會責任執行單位與企業社會責任發展平臺設置。 四、建立擁有企業獨特優勢與競爭特色的志願者服務隊伍。 五、保證產品與服務品質是最基本的社會責任。 六、制定完善的消費者保障制度。 七、掌握產品與顧客獨特優勢，舉辦適合自身企業文化的公益活動。 八、尊重中國傳統文化和中國政府。 九、積極宣傳企業社會責任或社會慈善履行情況。 / There are almost 20 years after Direct Selling commenced in China, due to complicated and restricted regulatory issues, the image of Direct Selling is always being argued and the perception of consumer is disadvantage for the development of Direct Selling in China. Recently some of Direct Selling companies have heavily involved corporate philanthropy and social responsibility, which are very instrumental for securing the recognition of general public today and enhancing the sustainability of the Direct Selling development in future in China. Furthermore, the experiences on the Corporate Social Responsibility of the Direct Selling in China are the best practice for penetrating the domestic market in Taiwan and new development in the Mainland China. It is applied to compare the planning & execution of Corporate Social Responsibility through Global Reporting Initiative between Taiwan and China : analyze the unique features of benchmark company of Direct Selling in China we select and find its comparison with Direct Selling companies of Taiwan and summary the 9 key success factors of the implementation of Corporate Social Responsibility as following : 1. Elevate the standard of business ethic and build the concept of social responsibility. 2. Select the Corporate Social Responsibility as one of the corporate strategies. 3. Develop the dedicated organization & platform for the execution of Corporate Social Responsibility. 4. Build the unique features and core competences of volunteer taskforce within Distributor/Employee. 5. Ensure the product-guarantee and service-quality are the basic of social responsibility. 6. The establishment of full consumer protection system. 7. Conduct the best corporate philanthropy activity in connection with unique features of product & customer and corporate culture. 8. Respect Chinese culture & custom and China government. 9. Promote the execution & results of Corporate Social Responsibility or Corporate Philanthropy.

<p>As one of Europe’s largest-producing actors in the energy sector with a wide energy mix, Vattenfall has a great responsibility to contribute to sustainable development of society. To do so, economical, environmental and social aspects need to be balanced in a responsible way. This is done through acting social responsible or in other terms, addressing corporate social responsibility (CSR) in the company’s business activities. Electricity and heat constitute one of the prerequisites for a modern society. However, it has always been a highly debated industry due to its inevitable impact on the environment and society. This makes it crucial for Vattenfall and its operations to act as responsible as possible and listen to the stakeholders and take their expectations into account in the business decisions process. Vattenfall has a long history of being criticised for its activities by NGOs and media. However, Vattenfall´s main task is to deliver electricity and heat to the society, which means that Vattenfall must continue to deliver secure energy supply to its markets, but with as little negative impact on the environment and society as possible.</p><p> </p><p>Vattenfall is through its operations, its value chain, its use of technology and the markets on which it operates, exposed to risks associated with the areas human rights, labour, environment and anti-corruption. These “CSR risks” can harm the reputation, brand and image if they are not managed in a proactive and effective way. In order to manage CSR risks and emerging CSR issues, the company needs to catch and respond quickly to new trends and expectations raised by opinion formers, which often are expressed through the media and the Internet. The aim of this study is to provide Vattenfall with a tool to do so. Through identifying the main CSR risks related to its operations, awareness about Vattenfall’s vulnerability areas are created. The result shows that the largest CSR risks for Vattenfall are technology related, i.e., connected to the fuels used in Vattenfall’s power plants and their value chain. This knowledge can be used when addressing CSR in the organization.</p><p>Still, a direct solution to manage CSR risks and emerging CSR issue is needed. The second purpose of this study is to propose a process for a CSR issues management at Vattenfall. The aim of such an issues management is to provide the company with a tool to identify, analyse and manage emerging issues. A CSR issues management will provide Vattenfall with a tool to respond to emerging issues before they become public knowledge. It should scan and collect external and internal information, identify relevant information for Vattenfall, monitor ongoing and emerging CSR issues/concerns/debates and report to relevant functions in the Vattenfall organization.</p>

企業社會責任這個名詞，隨著金融風暴的發生，氣候的暖化，大自然的反撲，喚醒全球的人類，應該善盡企業社會責任，已蔚為風潮。 然而，推動企業社會責任多僅限於擁有較廣大資源的大企業，並未普及至中小企業。本研究，透過回顧企業社會責任的發展與歷程，探討中小企業推動CSR案例，以質性研究，了解中小企業執行CSR，會碰到的困難與挑戰，以及中小企業如何運用有限資源落實企業社會責任，達到永續發展的目標。 個案公司的CSR係由領導人堅定的決心，由上往下推動，運用成立公益信託，聚焦弱勢教育，透過參加評鑑與評比，健全公司治理與CSR的機制，並且結盟公益組織，運用企業管理能力，克服中小企業資源不足與追求創造股東權益最大化的前提下，成功的推動CSR。 基於對個案公司的研究發現，本研究建議政府應建置資源平台，並且提供獎勵辦法，鼓勵中小企業建立CSR的制度與編製企業社會責任報告書，進而制定法令規範，此外，本研究建議中小企業可藉由參與CSR之評鑑與評比，以最低的成本，健全公司治理制度與CSR的完整機制。 / Corporate Social Responsibility (CSR) has become an increasingly important issue in the midst of the global financial crisis and global warming effect. CSR has been practiced in most of large enterprises that possess vast resources; however, it has not been popularly engaged by small and medium-sized enterprises (SMEs) yet. To understand the difficulties and challenges to SMEs and how they could practice CSR with limited resource to achieve the goal of sustainable business, the qualitative methodology is applied to collect data through reviewing the CSR development and process, and the CSR implementation in this SME case study. In the case study of this research, CSR is successfully carried out because the leader of the company promotes CSR concepts and activities to the employees with strong determination. They created an Educational Trust Fund to devote themselves in the Educational Program for Disadvantaged Children. Meanwhile, their corporate governance and CSR system are gradually enhanced and become well in place as the company participates in the CSR evaluation by a well-recognized media. Especially, while pursuing the most of shareholder benefits, the company implements CSR by utilizing their expertise in business management and cooperates with NPOs to overcome the lack of source in SMEs. According to the findings in this case, the study recommends the government construct a resource sharing platform and incentive programs to encourage SMEs to build up their CSR systems and prepare their CSR reports, and then promulgate the laws and regulations to require implementation of CSR in SMEs. Finally, the study suggests SME take the CSR evaluations by public media to enhance their corporate governance and CSR systems with the lowest cost.