Ann K. Buchholtz, Jill A. Brown, and Kareem M. Shabana

Employees 3. Consumers 4. Community To fully comprehend the ethics behind CSR this paper will seek to examine the ethical links between a business and the previously listed groups. The business has an ethical obligation to the stakeholders and investors to protect their investment, assess risk, and to make a financial return…. Corporate social responsibility CSR if incorporated in the way a business is run, it becomes the normal course of business which benefits one and all.

But, is it always so in black and white?

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The lines get blurred when a corporate wants to derive some tactical advantage out of its CSR activities. When a business incorporates CSR as part of its core business strategy….

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Corporate Social Responsibility Essay

Show More. As a result of this trade, businesses, in the classical view, are helping to advance individual self-interest, to promote personal responsibility of agents and organizations, to boost freedom of interaction, and to encourage self-interest expressed in organized activities. The stakeholder view of CSR is a social relationship oriented philosophy where business organizations are essentially societal entities interconnected with various groups of people, and their respective successes are attributed to their social existence.

In the stakeholder view, business organizations are public entities, and as such they are considered agents capable of contributing to the welfare of the public. Business organizations, in the stakeholder view, should add social responsibilities i. The stakeholder view has brought ethical concerns to the forefront of businesses.

Corporate Governance : Essay

As discussed in class, if businesses think only about profits i. Read More. Words: - Pages:.

Social Responsibility And Business Ethics - Introduction

Essay Corporate Social Responsibility And Corporate Responsibility Corporate social responsibility is a fundamental factor and expectation of any business. Words: - Pages: 8. Essay Corporate Responsibility And Corporate Social Responsibility Corporate responsibility is a term that is supplanting the term corporate social responsibility.

Words: - Pages: 3. Words: - Pages: 6. Corporate Social Responsibility Essay 1. Words: - Pages: Words: - Pages: 4. Using a large sample of firms domiciled across ten European Union countries for the period between and , our empirical results show that firms with high CSR scores are less likely to engage in accruals earnings management.

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On the contrary, inclusion in the Shariah index, which proxies for conformity with religious principles, has the opposite relation with earnings quality. The results also indicate that firms with high CSR ratings and Shariah compliant firms are more likely to use ethical codes as a symbolic management to engage in earnings management and gain organisational legitimacy. Our results are robust to using each main component of the CSR pillars, alternative earnings quality metrics, and the instrumental variable IV regression method. Institutional factors, e.

Accountability Is An Essential Ingredient Of Corporate Governance

It questions whether socially responsible firms sacrifice profits in order to balance the interests of various stakeholders by engaging with CSR , or whether firms only engage in CSR when it helps to maximise profits. The analysis is conducted on a sample of firms domiciled in 12 countries for the period of This suggests that firms with high CSR scores are more likely to engage in tax avoidance, providing evidence in support the hypothesis of organised hypocrisy.

This suggests that a gap exists between corporate talk and action. The results are also consistent with the views of shareholder theory, which suggests that profit maximisation may be the sole social responsibility that firms aim to achieve. The results are robust when using alternative measures of CSR engagement and tax avoidance. Additional analyses using the Heckman two-stage treatment effect approach as well as the IV regression method also yield qualitatively similar results to that of our main model.

Furthermore, the home-country corporate governance mechanism, the financial system, as well as the level of industry risk, are important in determining the link between CSR engagement and tax avoidance.

Corporate Governance Law Assignment Help

The third essay assesses the association between different types of ownership and CSR engagement. It also considers the influence of the institutional landscape within each jurisdiction on the link between ownership identity and CSR engagement. Employing a large sample of firms domiciled across 14 European countries for the period between and , the empirical results suggest that the proportion of ownership by government and institutional investors is positively and significantly associated with the level of CSR engagement.