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Topic Review
Corporate Social Responsibility in Corporate Strategies of SDGs
The Sustainable Development Goals (SDGs) are a unique collective agreement of the modern time, which was concluded between government, society, and business at a global scale and which ensures outstanding progress in sustainable development. Society is the direct beneficiary of the SDGs, but bears the lowest expenditures for their implementation and, thus, supports them. The government protects society’s interests, and implementation of the SDGs is among its main responsibilities. Participation of business in the achievement of the SDGs is complex and contradictory, deserving special attention. It is no coincidence that the necessity for the integration of the SDGs into corporate strategies is a part of the agenda in the Decade of Action.
  • 812
  • 22 Jun 2022
Topic Review
Corporate Social Responsibility in Saudi Arabia
In Saudi Arabia, as in the international arena, corporate social responsibility (CSR) is a trending phenomenon that has been transforming and influencing government policies, business strategic management, and societal relationships.
  • 3.4K
  • 13 May 2022
Topic Review
Corporate Social Responsibility in Social SMEs
The relation between social entrepreneurship and CSR is not unequivocal, as from a theoretical perspective these constructs should be distinct, and their boundaries both in theory and in practice are still unclear. The literature suggests that it is their social mission that defines social enterprises whereas, for other types of small- and medium-sized enterprises (SMEs), CSR activities would be instrumental and motivated by profit maximization. Until now, it has been unclear what the role of CSR in activities and behavior in social enterprises is, which is a notable research gap since social entrepreneurship is an emerging domain of study in business research and practice. 
  • 359
  • 15 Jun 2022
Topic Review
Corporate Social Responsibility in the Banking Sector
The concept of corporate social responsibility (CSR) extends the responsibility of companies beyond the interest of their owners to other stakeholder groups (including employees, customers, regulators, and community), highlighting the necessity to internalize the impact of business activities on the natural environment and the society. CSR is inevitably becoming an increasingly important part of almost every business. This is particularly true for the banking industry, which suffered substantial losses in reputation and public trust in the aftermath of the global financial crisis. Not surprisingly therefore, banks around the world have visibly intensified their CSR efforts.
  • 20.0K
  • 17 Nov 2021
Topic Review
Corporate Social Responsibility on Earnings Management
As it evidences the need to promote research on responsible business practices in order to formulate policies that enable the implementation of CSR (Corporate Social Responsibility) practices that favor EM (Earnings Management), therefore, researchers should follow the recommended directions and fill the existing knowledge gaps, thus extending the body in this field, developing better and more precise hypotheses and research questions, and, therefore, increasing the quality of research on the influence of CSR on EM.
  • 711
  • 20 Dec 2021
Topic Review
Corporate Social Responsibility Preferences in South Africa
A firm’s corporate social responsibility (CSR) approach can encompass a wide variety of activities. These may include philanthropy (donating to charities), volunteering by employees, ethical labor practices, and implementing environmentally friendly operations. Diverse stakeholders and nationalities may view certain social initiatives as less or more important than others. As a result, firms respond by prioritizing those CSR activities that stakeholders in their operating environment consider important. This leads to firms having CSR preferences for some social and environmental activities over others. Traditionally, CSR in South Africa was delivered through corporate social investment (CSI): a philanthropic effort with firms implementing their social responsibility through charitable donations targeted at the education and healthcare of a firm’s surrounding communities.
  • 3.9K
  • 13 Apr 2022
Topic Review
Corporate Social Responsibility Reporting
Corporate Social Responsibility (CSR) Reporting is an essential mechanism for ensuring the transparency and accountability of companies towards sustainability performance. To further promote that sustainable development agenda, CSR-related regulations and policies have emerged worldwide.
  • 3.1K
  • 22 Oct 2021
Topic Review
Corporate Sustainability
Literature about sustainability and sustainable businesses has become a large field of study during the last years. This field is growing so fast that there are sub-areas or bodies of literature within the sustainability which scopes with clear boundaries between each other. This has caused the apparition of several methodologies and tools for turning traditional companies into sustainable business models. This paper aims to develop the descriptive stage of the theory building process through a careful review of literature to create the first phase of a theory about corporate sustainability. It provides the following classification of concepts retrieved from the observation of the state of art: holistic sustainability, sustainable business models, sustainable methodologies, sustainable operations, and sustainability-oriented innovation. In addition, it seeks to establish relationships between the sustainable concepts and the expected outcomes that their implementation can generate among companies and organizations. Finally, it gives an overview of possibilities for managers that want to embed sustainability in their firms and clear paths of research for keeping the building of the theory about corporate sustainability as a process of constant iteration and improvement.
  • 776
  • 21 Jan 2021
Topic Review
Corporate Sustainability in Bangladeshi Banks
       The purpose of this study is to analyze the connection between the sustainability performance and financial performance of Bangladeshi banks to explore the impact of the Bangladesh Environmental Risk Management Guideline. We analyzed all 56 scheduled commercial banks that are currently operating in Bangladesh under the guidelines of the Central Bank of Bangladesh. Data for the sample has been collected from publicly available reports such as annual, sustainability, and corporate social responsibility (CSR) reports, disclosed sustainability and financial information on the banks’ websites, including all bank branches, and data published from the Central Bank. Data has been analyzed using panel regression. Our results indicate that higher sustainability performance creates a higher financial performance, and that bigger banks perform better with regard to sustainability than smaller banks. The analysis did not find, however, that higher financial performance influences the sustainability performance of the banks positively. Consequently, this research contributes to the research on legitimacy-driven behavior of Bangladeshi banks. This behavior rather leads to a reactive adoption of sustainability activities instead of proactive behavior.
  • 902
  • 13 Oct 2020
Topic Review
Cost of Electricity by Source
The distinct methods of electricity generation can incur significantly different costs and these costs can occur at significantly different times relative to when the power is used. Also, calculations of these costs can be made at the point of connection to a load or to the electricity grid (ie they may or may not include the transmission costs). The costs include the initial capital, and the costs of continuous operation, fuel, and maintenance as well as the costs of de-commissioning and remediating any environmental damage. For comparing different methods, it is useful to compare costs per unit of energy which is typically given per kilowatt-hour or megawatt-hour. This type of calculation assists policymakers, researchers and others to guide discussions and decision-making but is usually complicated by the need to take account of differences in timing by means of a discount rate.
  • 10.4K
  • 13 Oct 2022
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