Hasil untuk "Social responsibility of business"

Gimena Cruz, Yover Fernández, Miluska Villar-Guevara et al.

IntroductionCorporate social responsibility (CSR) has always played an essential role in the market, contributing to a more competitive and efficient business environment that must be incorporated across sectors, including financial institutions. This research examined whether CSR, customer satisfaction, and corporate image are related to customer loyalty.MethodsAn explanatory study was conducted with 424 Peruvians aged 18–68 (M = 32.70, SD = 10.66). Data were collected using a self-report scale of CSR, corporate image, satisfaction, and customer loyalty. The theoretical model was evaluated using the Partial Least Squares Structural Equation Modeling (PLS-SEM).ResultsA measurement model with adequate fit was obtained (α = 0.901–0.950; CR = 0.902–0.950; AVE = 0.746–0.910). Based on the results, a positive related was demonstrated between CSR with the customer loyalty (β = 0.264; p < 0.000; t = 4.593) and corporate image (β = 0.235; p < 0.000; t = 4.615); between satisfaction with the customer loyalty (β = 0.317; p < 0.000; t = 4.061) and corporate image (β = 0.645; p < 0.000; t = 12.766), and between corporate image with the customer loyalty (β = 0.235; p = 0.005; t = 2.810).DiscussionThe study offers a valuable theoretical contribution by situating the proposed model within the integrative framework of sustainability psychology, stakeholder theory, and the Triple Bottom Line (TBL). Furthermore, it provides a significant empirical contribution by arguing that strategic investments in CSR, such as environmental finance, digitalization, and inclusive initiatives, yield tangible environmental and social benefits. These practices align with the Sustainable Development Goals (SDGs) and strengthen customer loyalty. The findings encourage decision-makers to integrate measurable sustainability actions informed by sustainability psychology to understand the individual and collective psychological processes that promote sustainable practices across organizational, social, and environmental contexts.

Tăng Thành Phước

Environmental Management Accounting (EMA) is crucial to ensure business sustainability. EMA helps businesses monitor and assess environmental activities by providing financial and non-financial information and supporting strategic decision-making. With the increasing concern for the environment and social responsibility, EMA has become a valuable tool in optimizing economic performance and minimizing environmental impact. By analyzing data from the Scopus database from 2000 to August 2024 with a total of 245 articles and applying the bibliometric analysis method, the study identified essential topics of EMA such as theoretical framework, practical application, and relationship with environmental and financial performance of businesses. Emerging research trends include the circular economy and green innovation, forecasting that EMA will become increasingly crucial in helping companies achieve sustainable development goals.

Anna Szychta

Dear Authors and Readers,The closing issue of “Zeszyty Teoretyczne Rachunkowości” (ZTR, “The Theoretical Journal of Accounting”) for 2025, vol. 49, number 4, once again provides an engaging and multidimensional review of contemporary research trends in accounting. This Special Issue, titled Contemporary challenges, conditions and directions of development of accounting, gathers 13 studies that explore the ongoing transformation of the accounting discipline driven by technological advancements, sustainability demands, and evolving expectations from professionals and educators. The featured articles reflect a diverse range of approaches, from theoretical modelling and comparative analysis to bibliometric synthesis and empirical evaluation, offering a comprehensive perspective on the accounting field as it advances into a new digital and regulatory era.At the intersection of behavioural finance and accounting communication, Adeel Ali Qureshi and Mateusz Lemańczyk present a comprehensive literature review in their paper Attention metrics and stock market reactions to accounting events: A literature review. By combining bibliometric analysis with the TCCM frame- work, they investigate how investor attention, measured by media coverage, online search activity, and textual complexity, influences market reactions to accounting disclosures. Their findings highlight the increasing significance of behavioural insights and data analytics in understanding how financial information is perceived, processed, and priced.The paper by Mateja Brozović, Sanja Sever Mališ, and Dominik Piršić, titled Financial accounting analysis of leverage and profitability: Evidence from Croatian SMEs, expands the discussion to corporate financial performance. Using key financial ratios from small and medium-sized enterprises in Croatia, the authors analyse the relationship between leverage and profitability, providing empirical evidence that enhances understanding of the financial resilience and risk structures of SMEs, a vital yet often overlooked segment of the European economy.Renáta Hornická and Renáta Pakšiová examine the development of non-financial disclosure in their paper Scope of sustainability reporting in the largest companies in Slovakia in 2017 and 2022. By analysing textual data from the annual and sustainability reports of major Slovak firms, they document a noticeable growth in the scope and depth of ESG reporting following the introduction of the Non-Financial Reporting Directive. Their findings offer timely insight into how regulatory pressure drives increased corporate accountability and the institutionalisation of sustainability reporting in Central and Eastern Europe.A broader institutional and regulatory perspective on sustainability assurance is examined by Tanja Laković, Daniel Zdolšek, and Milica Vukčević in their paper Development of the regulatory framework for sustainability assurance: A comparative analysis of the transition from NFRD to CSRD in Slovenia and Montenegro. This comparative study highlights the challenges and opportunities of implementing the new EU Corporate Sustainability Reporting Directive in Montenegro, a non-EU member state. It highlights differences in readiness and institutional adaptation between EU member and candidate countries.From a theoretical perspective, Serhii Lehenchuk and Viktoriia Makarovych offer an innovative conceptual discussion in Theoretical foundations of accounting for intellectual investment property: Towards standard setting. Their paper develops a framework for recognising and measuring intellectual investment property, bridging gaps between traditional accounting and emerging forms of intangible capital. By proposing theoretical principles for potential standardisation, the study adds a significant perspective to debates on accounting for knowledge-based assets in the digital economy.The linguistic and communicative aspects of accountability are examined in Raili Lilo, Elina Paemurru, and Ülle Pärl’s paper, Accountability through linguistic features: A holistic theoretical framework for sustainability reports. Through a meta- -analysis of previous empirical studies, the authors incorporate insights from legitimacy, stakeholder, signalling, and institutional theories to illustrate how language can both promote and conceal accountability in sustainability reporting. Their comprehensive framework offers a valuable basis for analysing how textual choices such as tone, clarity, and structure can influence stakeholders’ perceptions of corporate responsibility and transparency.The public sector perspective is presented by Diana Papradanova and Ventsislav Vechev in their paper An evaluation of the accounting model for reporting public sector entities’ revenues in Bulgaria in the context of the International Public Sector Accounting Standards. The authors carry out a detailed comparative analysis of Bulgarian regulations and IPSAS provisions, highlighting conceptual differences and gaps that impede transparency and comparability. Their findings offer practical recommendations for aligning public-sector accounting practices with international standards and fiscal accountability principles.The human factor and digital transformation in accounting are central themes in Katarzyna Prędkiewicz and Krzysztof Biegun’s article, Factors that influence accountants’ acceptance of Artificial Intelligence: An extended Technology Acceptance Model, which incorporates technology anxiety and experience. The authors empirically expand the Technology Acceptance Model by including variables related to technological anxiety and professional experience, offering fresh insights into how accountants view, accept, and adopt AI tools in their work. Their findings emphasise both the opportunities and psychological barriers in the move towards automation and intelligent systems in accounting practice.The contribution by Ana Rep Romić, Marzena Remlein, and Sanja Sever Mališ, titled Information technology in accounting education: A bibliometric-systematic literature review (2006–2025), focuses on the intersection of pedagogy and digitalisation. Drawing on a bibliometric and systematic literature review spanning two decades of research, the authors map global trends in the integration of IT into accounting education. Their study identifies emerging competencies, evolving educational technologies, and the changing role of educators in developing digitally literate accounting professionals capable of responding to sustainability and AI-driven challenges.Kristina Rudžionienė, Aušrinė Tamulevičiūtė, and Aurelija Kustienė’s study, The relationship between CSR and earnings management in Lithuanian listed companies, explores how sustainability efforts relate to financial behaviour in a small, transitional economy. Contrary to prior expectations, their results indicate a positive link between corporate social responsibility and both accrual- and real-activity earnings management. This surprising outcome suggests that, in some cases, CSR initiatives might be strategically used to hide opportunistic actions. The study offers new empirical insights into ethical authenticity and transparency in financial reporting across Central and Eastern Europe.The intersection of family business and accounting research is explored in Amin Soheili’s paper Family business and accounting research: A structured literature review. Through a systematic review of seventy peer-reviewed papers published between 2000 and 2024, the author maps the theoretical and methodological development of accounting research within family business contexts. Using a SWOT framework, the study highlights the underrepresentation of socioemotional and qualitative dimensions. The review advocates a broader investigation into private and emerging-market family firms, emphasising the need for interdisciplinary approaches that account for the behavioural and relational dynamics of family-owned enterprises.Gintarė Špogienė, Daiva Tamulevičienė, and Kristina Rudžionienė analyse five leading Lithuanian retail chains in their paper Integrating corporate social responsibility into internal decision-making in leading retail chains in Lithuania: A responsibility accounting perspectiveThey highlight a gap between publicly disclosed CSR and the information that genuinely influences managerial decisions. To reduce “informational noise” and enhance accountability, they suggest adapting responsibility accounting and reporting (RAR) to incorporate stakeholder-impact assessment and to categorise decisions as financial, philanthropic, or socially responsible, aligning internal controls with public CSR commitments and fostering more transparent, ethics-based governance.Finally, considering preparedness for the EU’s sustainability regime, Aleksandra Sulik-Górecka, Marzena Strojek-Filus, and Daniel Iskra, in their article Assessment of Polish companies’ preparedness for ESG reporting in the context of its determinants as evaluated by report preparers, explore Polish companies’ readiness through a nationwide survey and non-parametric inference. Most respondents rated themselves as only moderately prepared, with preparedness significantly linked to firm size (but not industry), about 70% viewing ESG reporting as complex, and they highlight a need for investment in personnel and reporting technologies. The study places these findings in the context of the roll-out of CSRD/ESRS and presents them as a baseline for more in-depth quality analysis.Taken together, the articles in this Special Issue reflect the complexity of modern accounting as a discipline that is simultaneously technological, behavioural, regulatory, and ethical. The contributions show how accounting continues to broaden beyond its traditional financial scope, including data analytics, artificial intelligence, linguistic transparency, and sustainability assurance. Each paper not only advances academic discussion but also provides valuable insights for practitioners, educators, and policymakers, enhancing the quality, relevance, and integrity of accounting information.The Editorial Team extends its gratitude to all authors and reviewers for their valuable contributions and diligent work in preparing this issue. We also thank our readers for their continued interest and engagement with the journal. We hope that the studies presented here will inspire further discussion, research, and innovation in the ever-evolving field of accounting.Marzena Remlein* Ana Rep Romić**The Editorial Team of ZTR is pleased to announce that in ZTR’s 49th year of publication, its four quarterly issues contained 39 articles: 25 in English and 14 in Polish. Their authors come from eleven countries (Bulgaria, Estonia, Croatia, Montenegro, Lithuania, Poland, the Czech Republic, Slovakia, Slovenia, Sweden, and Ukraine). We thank all the authors for their cooperation with the Editorial Team and the reviewers of their articles. The manuscripts submitted to ZTR were reviewed in 2025 by 73 reviewers, including 52 from Poland and 21 from abroad. The Editorial Team would like to thank all specialists who provided anonymous reviews and insightful feedback. The list of Polish and foreign reviewers is included in this issue of ZTR and on our journal’s website at https://ztr.skwp.pl/ cms/reviewers. We encourage authors and readers to visit ZTR’s website at https://ztr.skwp.pl/, which contains extensive information about ZTR, including its presence in databases (including Scopus, Web of Science, BazEkon, EBSCO Business Source Ulti-mate, Erich Plus, CEEOL, Cejsh, CROSSREF, DOAJ, and ICI Journals Master List), as well as an invitation to a thematic issue of ZTR in 2026 titled Accounting’s Expanded Horizon: Redefining Internal Practices for Organizational Flourishing (for more, see Call for papers published in ZTR, Vol. 49, No. 2 and at https://ztr.skwp.pl/cms/CMS:647). On behalf of the entire ZTR Editorial Team, I wish all authors, reviewers, members of the Editorial Board, and readers of ZTR a lot of health, happi-ness, and peace, as well as numerous professional successes in 2026. Yours sincerely,Anna Szychta

Maria Shams Khakwani, Anam Zafar, Gohar Mahmood et al.

Purpose: The objective of this research is to determine the impact of green manufacturing practices and digital transformation on firm performance, with a particular focus on the mediating role of green product innovation. Design/Methodology/Approach: The study conducted a survey of 212 employees from various businesses using a questionnaire-based method. The data is analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM) to examine the connections between digital transformation, green manufacturing practices, and company performance. The study also investigated the intermediary function of green product innovation in these connections and offered valuable insights into how sustainable practices might enhance corporate performance. Findings: This research indicates that green product innovation plays a vital role in connecting these practices to improved company success. The results suggests that organisations that have used digital transformation technologies are more inclined to foster innovation in environmental friendly goods, so enhancing sustainability and subsequently improving performance. Implications/Originality/Value: The present research contributes to the existing understanding of the impact of digital transformation and green manufacturing techniques on enhancing company performance with a specific emphasis on sustainability. The importance of digital transformation and environmentally-conscious manufacturing methods in improving the sustainability of enterprises is emphasised.

Alessandro Connor Crocetti, Troy Walker, Fiona Mitchell et al.

Abstract Background The commercial determinants of health is a rapidly expanding field of research; however Indigenous perspectives remain notably underrepresented. For Indigenous peoples the intersection of globalisation, colonialism and capitalism may amplify commercially-driven health inequities. This study aimed to explore the perspectives of Aboriginal leaders regarding the influence of commercial activities on Aboriginal health and wellbeing in Victoria, Australia. Methods Semi-structured interviews with 23 Aboriginal leaders from across five sectors (n = 15 urban, n = 8 rural/regional) were analysed through reflexive thematic analysis. Results Three overarching themes were identified encompassing (i) harmful commercial practices and processes, (ii) improving corporate engagement and (iii) opportunities for self-determination through business. Participants expressed concern over aggressive marketing by the gambling industry, commercial exploitation of Aboriginal culture, the privatisation of public services, and lack of oversignt of corporate social responsibility strategies. Simultaneously, Aboriginal-led businesses were viewed as opportunities for cultural connection, and financial empowerment and self-determination. Conclusion Numerous commercial entities and activities are perceived to influence Aboriginal health and wellbeing. This study highlights the need for stronger policy and regulation to mitigate harmful industry practices while incentivising the potential positive impacts of the commercial activities on Aboriginal health and wellbeing.

Albana Ilo, Helmut Bruckner, Markus Olofsgard et al.

The EU policymakers have adopted legislation to support communities taking responsibility for the energy transition. However, their development and integration are still in their early stages: many studies are performed without considering the overlapped social, economic, political, electrical, and information technology tasks simultaneously. This paper is the first to look at energy communities in their entirety, from the roles of the actors to the organisation, regulation, technical solution, and the market, to the use and business cases. The waterfall methodology was used throughout the work. The results show that energy communities can be viable by becoming reliable players so DSOs can better integrate the acquired flexibility and other services into their processes without compromising power supply. Their technical integration requires a coordinated operation and control of the entire power grid, including transmission and distribution, and the end-users, as proposed by the <i>LINK</i> holistic solution. The suggested fractal-based market structure, with the national, regional and local markets harmonised with the grid, facilitates the direct participation of small customers and distributed resources to the energy market. The results of this work may help policymakers, regulators, and industry representatives define new energy policies and processes related to research and development programs for implementing fully integrated renewable energy communities.

Farhan Zeb Khaskhelly, Ali Raza, Hemal Azhar et al.

Purpose The purpose of this study is to explore and analyze corporate social responsibility (CSR) as a helpful tool in solving significant societal concerns in countries where there is a greater desire for social and economic growth, such as Pakistan. Methodology In order to examine the current issues on supply chain collaboration for sustainability, this paper used a triangulation research method. In order to determine indicators in a CSR-intensive environment, data, and literature, the energy sector publications on EUR-Lex, international and European official papers, and the online site of the European Commission data sources were analyzed in this study. The indicators were divided into groups based on their sources (sets of standards and guidelines, council frameworks, document series, tools, and comprehensive legislation), as well as their intended uses (financial, social, and environmental). Findings The findings state that supply chain collaboration completely fulfills CSR for a viable economy. It focuses on three leading fashion brands and assesses their impact using open-source data, past research, and their official websites. It also highlights how, in comparison to global corporations, Pakistani business satisfies their corporate social responsibility.  Conclusion It is concluded that a supply chain can help companies minimize the environmental impact of their supply chain processes. Further, CSR is a part of the supply chain that helps businesses determine their social and economic responsibilities by focusing on environmental aspects to add to a more sustainable economy.

Markus Riegler

Abstract Sustainable development efforts, initiated by the SDGs and the Paris Agreement on climate change, are bringing banking to the center of the debate, which calls for, among other things, sustainable banking. In the current academic discussion, sustainable banking is described as a terminological jungle that is subject to change over time. Using Webster and Watson’s conceptual model, this review analyzes the definitions and conceptual descriptions used in academia to present a consolidated result. The definition analysis conducted in this paper shows that definitions used mostly refer to the implementation of social, environmental aspects in the respective business strategies and / or to the offering of sustainably labeled products. This paper also shows that the various forms of the definition have a purely descriptive character and that measurability and comparability are hardly possible due to the lack of a generally accepted sustainability index.

Kelly Lynn Choyke, Cory Edward Cronin, Vanessa Rodriguez et al.

Hospitals serve as anchor institutions by using economic and institutional power to perform community outreach and engagement in ways that benefit local residents. Because the percentage of for-profit hospitals is growing, it is important to understand if and why for-profit hospitals act as community anchors, even if not legally required to do so like more often studied nonprofit hospitals. Using an inductive, qualitative approach, we conducted interviews with 28 for-profit hospital leaders, personnel, and members of hospital advocacy organizations, followed by thematic analysis. Participants believed for-profit hospitals engage in similar anchor activities as nonprofit hospitals due to being motivated by corporate responsibility to shareholders, social responsibility to meet local expectations that hospitals of any type should strive towards healthier communities, and to adapt to the growing focus on health equity. In carrying out anchor work, for-profit hospitals identify strategic reasons to strengthen bonds with potential patient bases and balance both community and business commitments.

Volodymyr Velychko, Dmytro Prunenko, Evgeniy Grytskov

It is proved that at the present stage of economic transformation, the problem of ensuring the effectiveness of interaction with stakeholders, which affect all areas of business entities is exacerbated. The cooperation of stakeholders to ensure corporate social responsibility at construction enterprises is of particular importance and requires solving the problems of the formation and implementation of corporate social responsibility in the system of interaction between stakeholders of construction enterprises. As a result of the analysis of existing scientific and methodological works, the need for the formation and implementation of corporate social responsibility in construction enterprises is determined, considering the peculiarities of interaction with stakeholders. The aim of the study is the formation of measures for the creation and implementation of corporate social responsibility at construction enterprises, considering the areas of interaction with stakeholders. The article solves the tasks of identifying stakeholders interacting with construction enterprises, substantiating theoretical approaches to determining corporate social responsibility of construction enterprises, assessing the level of influence of corporate social responsibility on the functioning of construction enterprises, taking into account the peculiarities of interaction with stakeholders . The indicators that form corporate social responsibility are identified, and the corresponding integral indicator is evaluated, which allows us to create a quantitative basis for making informed management decisions. The necessity of developing measures to increase the efficiency of the formation and use of corporate social responsibility at construction enterprises is established. The subject of the study is corporate social responsibility in the system of stakeholder relations of construction companies. The formation of the research methodology is based on the definition of stakeholders and corporate social responsibility, the use of classification (to form and determine stakeholder factors affecting corporate social responsibility of construction companies), analytical and expert evaluation method (to assess the general criterion of stakeholders' impact on corporate social responsibility construction companies). The purpose of the study is to form a quantitative basis for making sound management decisions on the formation and use of corporate social responsibility in the system of stakeholder relations of construction companies. The result of the study is to determine the directions and features of increasing the effectiveness of the formation and use of corporate social responsibility in construction companies in the system of stakeholder relations, which are developed based on the results of assessing the generalized criterion of stakeholder interaction on corporate social responsibility.

Truong Thi Hoang Oanh, Duong Ngoc Thanh, Truong Thi Be Hai

The purposes of the article are to evaluate the current status of innovation capacity studies and propose directions for future research. Thirty - six articles in international empirical research on business, in particular micro, small, and medium-sized enterprises (MSMEs) were identified from Springer, Emerald, and ScienceDirect. Findings reveal most studies on innovation capacity focus on two lines of research: determinants of innovation capacity (process) and consequences on innovation capacities (outcome). The quantitative approach is the dominant research method. Some research directions are proposed that cover outstanding themes as follows: (1) considering quantitative research method, (2) exploring innovation capacity on the service sector, (3) identifying innovation capacity on stakeholders in supply chain perspectives, (4) delving into how firm results can be affected in each type of innovation capacity, (5) examining the mediator of specific types of innovation capacities in the relationship between many other factors such as customer orientation, or market orientation or/and corporate social responsibility and / knowledge management and networking with business outcomes in term of the supply chain perspectives.

Muhammad Azeem, Che Azlan Bin Taib, Halim Mad Lazim

The aim of this study is to determine the mediating role of the institute reputation between institute social responsibility and student loyalty. The present study uses a multi-stage sampling technique, which first creates four clusters; including Karachi, Quetta, Peshawar, and Lahore, and picks one cluster; namely Lahore, randomly for the purpose of the study. Second, proportionate sampling technique is used to calculate the proportionate values of every individual educational institute. Finally, systematic sampling is used to compute the sampling interval kth number of individual univer-sities. Data are collected from the provincial capital city of Punjab province (Lahore) and a total of 511 questionnaires are distributed among postgraduate students under business education discipline of private HEIs, 206 questionnaires are excluded from the sample due to some missing and misleading values, and final analysis is run by using SmartPLS 3.2.8 on 345 questionnaires. Findings elucidate that institutes social responsibility did not have any direct relationship with student loyalty. However, institute social responsibility has indirect relationship with student loyalty thru the mediating variable of institute reputation. Institute reputation also has a significant and positive influence on student loyalty.

Pakšiová Renáta, Lovciová Kornélia

Corporate reporting on non-financial information has been currently gaining much more interest compared to the past. Most food enterprises believe that performing responsibly and showing an interest in society and the environment will produce a profit and benefit them as well as society. Such cases, in which enterprises report on non-financial information, were the subject of this research. The study aims to discover the managerial reporting of 2017 on the social and environmental effects of food companies in Slovakia to better understand problems in this regard. 2017 was the first year when enterprises were required to draft annual reports containing non-financial information following the amendment to the Slovak law that resulted from the European Union requirements. Across the world, reporting on non-financial information is regulated by voluntary guidelines. The paper presents conclusions of a content analysis of annual food business reports in the Slovak Republic in the context of G4 (GRI) directives from social and environmental points of view as key elements in social responsibility reporting. Individual social and environmental aspects of the research are disclosed by an enterprise if the information in its annual report conforms to defined G4 activities (GRI). All the food enterprises operating in Slovakia that compiled annual reports for 2017 were included in the research. Therefore, 142 annual reports with economic activities in 26 subclasses in the food industry sector were selected. The results present a current and comprehensive (full) reporting overview of this industry in Slovakia and reveal several shortcomings in executive reporting. The analysis of the environmental information in the annual reports shows that food enterprises reporting on environmental protection mainly focus on waste, product services, wastewater, materials and energy, evidenced by information about ongoing monitoring of the environmental impacts of production. In the social category, the G4 (GRI) directive defines four main aspects: (i) labour relations and the environment, (ii) human rights, (iii) society and (iv) liability for products.

N. Nurlaela Arief , Melia Famiola , M. Rahman Roestan et al.

The focus of this research was to review of Corporate Social Responsibility (CSR) implementation of sustainable geo-tourism development in West Java Province, Indonesia. This study employed data analysis and semi-structured interviews to examine the implementation of a CSR Programme in geo tourism. This study proposed a sustainable business model that refers to the strategic management process. In the case of the CSR Programme of PT. Bio Farma Indonesia (BFI), this has played an essential role through new ways possible to achieve economic, social and environmental success, by accommodating the creation of business growth while promoting benefits to the community through shared value creation. The implementation of the sustainable model concept by the company through adopting well thought out business processes, as well as being a part of the solution for society and the environment is commendable.

Kukovec Darja, Mulej Matjaž, Žižek Simona Šarotar

Successful internal communication in an intercultural environment depends on the organizational culture, business environment, social responsibility, and leaders’ skills. Thus, internal communication and employee adaptation to changing business environments ask what a successful socially responsible internal communication requires. This contribution discusses theoretical foundations of qualitative research, how the organizational culture can define which direction the organization should chose to attain social responsibility, and how internal communication can improve understanding of professional language and be decisive in a working environment. The generated model offers insights into understanding social responsibility and organizational culture to improve internal communication.

Rafael Estrella, Arturo Morales, Yolanda Cortés

Corporate Social Responsability. patronal perception of social security Resumen El presente proyecto de investigación analiza la    responsabilidad   social   empresarial   a partir de la percepción de los empresarios adscritos a la Oficina para Cobros 2303 del IMSS, en San Juan del Río, Qro., tiene como objetivo conocer y explicar dicha percepción empresarial respecto al pago de COP al IMSS en esta localidad. La investigación se enfoca en el estudio de las organizaciones, de sus tomadores de decisiones —empresarios— y de los motivos que llevan al cumplimiento o incumplimiento de su responsabilidad social, intenta  responder  qué  tipo  de  percepción lleva al empresario a decidir el pagar o no esta obligación social, además de indagar cuáles son los factores que influyen para tal omisión originando con ello un costo social. Se trata de un análisis cualitativo Hernández, Fernández y Baptista (2010), corresponde a un estudio de caso, a través de entrevistas estructuradas con cada uno de los sujetos. Un hallazgo significativo es que la mayoría de los empresarios entrevistados no discriminan entre impuestos y aportaciones de seguridad social, reconociendo a ambas como impuestos, ello denota falta de claridad en el concepto de responsabilidad social; consideran que con apegarse a lo estipulado en la ley en la materia evitan conflictos con la autoridad, y que en automático  se  adquiere  la  responsabilidad social empresarial. Esta percepción negativa y demás factores subjetivos inclinan su decisión al incumplimiento de COP, creando un costo social muy grande en perjuicio del bien común. Abstract This   research   project   analyzes   corporate social responsibility from the perception of agents assigned to the Office Collections 2303 IMSS entrepreneurs in San Juan del Rio, Qro., It aims to understand and explain this business perception regarding the payment of COP IMSS in this location. The research focuses on the study of organizations, their makers decisions —businessmen— and reasons leading to the compliance or noncompliance of its social responsibility, try to answer that kind of  perception  leads  the  employer  to  decide to pay or not social obligation, in addition to inquire what are the factors that influence such omission thereby causing a social cost. This is a qualitative analysis Hernández, Fernández and  Baptista  (2010).  which  corresponds  to a  case  study  through  structured  interviews with  each  subject.  A  significant  finding  is that most employers interviewed do not discriminate between taxes and social security  

Olena V. Iarmosh, Anastasiya O. Mikhailichenko, Olena S. Parkhomenko

The article gives a general description of “crowdfunding”, and presents his interpretation proposed by various scholars. The authors have investigated crowdfunding as an alternative financing of startups, features and main obstacles to the functioning of Ukrainian crowdfunding platforms. The crowdfunding scheme allows to finance a developer project, including an arbitrary amount of donors, while having a minimum amount of contribution. The peculiarity of Ukrainian crowdfunding is there are only a few Kraudfanding platforms, which are more directed to humanitarian, social, environmental and cultural projects, the cost of which is relatively small. At the same time, Ukrainian projects, which have a purely commercial purpose, are placed on foreign platforms, and that leads to exit of successful business over the territory of Ukraine. In order to overcome such an outflow of ideas and funds, it is necessary to create a legislative framework in the field of crowdfunding in matters of responsibility and preservation of rights and obligations of the participants, as well as formation of a culture of national financing among Ukrainians.

Serafimova, Desislava

The opportunities for measuring, assessing and reporting socially responsible practices are a relevant issue for modern business. They are studied by international organizations, research groups, scientists and practitioners who use various methods and measurers of Corporate Social Responsibility (CSR). Usually their assessment models serve narrower goals – for example, certification with a CSR standard, membership in a CSR-partnership network, ranking according to a social index and others. In recent years more organizations apply CSR practices. Some of them use external professional auditors in order to judge achieved results, make their social reports and outline opportunities for improvement. However, other organizations, especially those who start to apply CSR and SMEs, prefer to carry out in-company assessment of their socially responsible behavior. This paper presents the author’s model for assessing CSR practices which is applicable for organizations of small, medium and large business. The model is meant to help managers in formulating CSR strategies and to serve as a standard for comparison which companies can follow to improve their responsible behavior. At the same time, this model is designed in such a way that it can allow non-specialists to use it easily for the objectives of in-company social audit. The paper is structured in three parts. The first one explains the theoretical assumptions in modeling the processes for assessing CSR. After that there are outlined the methodical issues concerning the models for assessing CSR as applied by international organizations, standards, contests, rating organizations, social indices, organizations for social accountability and social audit. At the end there is a characteristic of the author’s generalized model for assessing CSR and the methodology for its application.

Lorraine E Ferris, World Association of Medical Editors (WAME) Ethics and Policy Committee, WAME Board

We live in a world community. Our countries are interconnected in ways unanticipated by previous generations. This new reality means that global health can only be achieved through collaboration, cooperation, and sharing of resources across boundaries. Global health has been defined in several ways and we draw attention to one of these: “Global health is an area for study, research, and practice that places a priority on improving health and achieving equity in health for all people worldwide. Global health emphasizes transnational health issues, determinants, and solutions; involves many disciplines within and beyond the health sciences and promotes interdisciplinary collaboration; and is a synthesis of population-based prevention with individual-level clinical care.”1  Published medical research is a global public good. For their part as members of a world community, editors of medical journals have a social responsibility to publish quality research on global health. Some important peer-reviewed journals are devoted exclusively to global health, but editors of general medical and health specialty journals also have a social responsibility to publish quality research on global health. Editors, editorial boards, and publishers must realize the importance of identifying, measuring and understanding global health concerns, including their burden, determinants, patterns, and impact, as well as solutions and successes to improve health and create necessary change. The importance of these concepts should be reflected in their pages. Research and commentary must address not only the clinical presentation and epidemiological features of health and disease across the globe but also the social and political realities that jeopardize the advancement of health and well-being of people and countries, including political unrest, compromised health and public health systems, and social, economic, cultural and environmental factors. The World Association of Medical Editors (WAME), a voluntary global organization of medical journal editors, is uniquely positioned to define the critical role that editors have to play in promoting global health. In its 20 years of existence, WAME has sought to facilitate worldwide cooperation and communication among editors of peer-reviewed medical journals, improve editorial standards, and promote professionalism in medical journal editing. Its membership comprises 1915 members representing more than 1000 journals from 92 countries2 and represents a greater breadth of medical editors than any other professional organization. Therefore, in May 2015, WAME issued its statement on promoting global health (Appendix A). How should an editor meet this social responsibility?  He or she must, whenever possible, publish research that furthers health worldwide (especially addressing the greatest global health concerns3 that meets the journal’s standards for research quality, regardless of where the research was conducted and irrespective of the gender, race and ethnicity of the authors. Papers that describe and analyze the global health concerns in terms of disease burden, determinants, patterns, impacts and the like are important, but editors need to also encourage publications that are innovative and solution-focussed, including research with negative results.  Editors need to be mindful that low- and middle-income countries (LMIC) often have the greatest health burdens, and therefore encourage research from authors in those geographic areas. Editors should not change their quality criteria, but they should recognize that some authors for whom English is not the primary language may need assistance in polishing manuscripts for publication and provide constructive feedback and assistance if possible. Editors need to invite researchers in LMIC to be peer reviewers so that the relevant global health context is considered. The process of peer review of global health research, whether or not a specific peer-reviewed manuscript is ultimately accepted, should be viewed as an educational process for authors, reviewers, and editors alike.  The publishing of quality global health research, and helping to develop expertise of researchers, peer reviewers, academicians, clinicians, as well as editors, is the ultimate goal.  Editors in high-income countries should invite researchers and global health leaders in LMIC to join their editorial boards. Board members should help encourage the submission of global health research from LMIC and help the journal in meeting its social responsibility. Researchers and others in LMIC should be invited to write editorials and commentaries; these articles can address the regional impact of research and should help educate readers in high-income countries about the human costs and consequences of global health issues.  We do not expect or want editors to publish poor or questionable research because such research will not advance global health; indeed it may actually harm it. Thus, the WAME statement endeavors to make clear that editors should publish, whenever possible, research that furthers global health, and that the editor’s responsibility is to promote global health by using the best editorial practices to ensure quality publishing.  Journals in LMIC may become disadvantaged if high-quality global health research is published primarily in large international journals. Large international journals should be aware of this issue and develop innovative ways to disseminate the research to potential readers in LMIC in “real time”.  For example, these international journals could facilitate the publication in  national journals of related research such as pre-planned subgroup analyses of the study relevant to a specific country or population, sharing confidential pre-embargo documents and not applying copyright restrictions to republication of properly designated overlapping portions of the study.  International journals also could enable pre-publication access to a study to allow regional journals to publish timely commentaries on the implications of a study, thereby reaching different audiences. International journals should in turn refer to and cite the commentary in national journals to convey to readers the impact of global health research in the countries it is intended to benefit.    High quality scholarship can best advance global health when it is made available globally. Editors should work with publishers to ensure that LMIC have free web-based access to relevant papers. The 2002 World Health Organization initiative HINARI4 is the free option that many subscription-based journals opt for and provides a superior alternative to no free access. However, HINARI provides access via institutions to staff and students only, rather than directly to individuals; institutions in Group B middle-income countries must pay an annual fee; and some large middle-income countries such as India, Pakistan, Indonesia, and China are excluded due to business considerations. Furthermore, HINARI countries may be selectively removed from access by individual publishers.5 Therefore, we encourage journals to ensure whenever possible that all individuals in LMIC have free access to their content. Journals with publication fees should offer waivers to researchers from LMIC. Publishers should support editors in these efforts as they share responsibility for global health.  Many editors and journals are already leaders in promoting global health.  We can learn from their expertise and experiences, and all can strive to find new and innovative ways to promote global health.  The purpose of this statement is to highlight that all medical journal editors have a role to play: the medical research literature is a global public good and promoting global health is a global social responsibility.        Acknowledgements: We thank Dr Peter Singer from Grand Challenges Canada for his input on early versions of the WAME Global Health Principles. Note:   This editorial has been reproduced with permission of WAME. The original editorial was published as: Winker MA, Ferris LE, WAME Ethics and Policy Committee, WAME Board. Promoting Global Health: The World Association of Medical Editors Position on Editors’ Responsibility. World Association of Medical Editors. May 26, 2015. http://www.wame.org/Resource/Details/5.  The managing editor of Khyber Medical University Journal is a member of the World Association of Medical Editors and believes it is important that the statement on promoting global health and this accompanying editorial is brought to the attention of readers. This Editorial may appear in other medical and biomedical journals whose editors are members of WAME. The World Association of Medical Editors (WAME) retains copyright [http://www.wame.org/].        Author Information: Margaret Winker is Secretary, World Association of Medical Editors (margaretwinker@gmail.com). Lorraine Ferris is President, World Association of Medical Editors and is a Professor in the Dalla Lana School of Public Health, University of Toronto (Canada). The following members of the WAME Ethics and Policy Committee and WAME Board authored this document in addition to those explicitly named in the byline (listed alphabetically): Rakesh Aggarwal, Virginia Barbour, Michael Callaham, Phaedra E. Cress, Farrokh Habibzadeh, Fatema Jawad, Rajeev Kumar, Christine Laine, Tom Lang, Glenn McGee, Hooman Momen, Rod J. Rohrich, Maria del Carmen Ruiz, Peush Sahni, Elizabeth Wager.            REFERENCES  1. Koplan JP, Bond T, Merson M, Reddy K, Rodriguez M, Sewankambo N. Towards a common definition of global health. Lancet 2009;373(9679):1993-5. DOI: 10.1016/ S0140-6736(09)60332-9 . Also available at https://www.globalbrigades.org/media/Global_Health_Towards_a_Common_Definitition.pdf. Accessed April 28, 2015. (Return to text)   2. What is WAME? World Association of Medical Editors. http://www.wame.org/about. Accessed April 14, 2015. (Return to text)   3. Global burden of disease. World Health Organization.  http://www.who.int/topics/global_burden_of_disease/en/ Accessed April 14, 2015. (Return to text)   4. HINARI Access to Research in Health Programme. World Health Organization.  http://www.who.int/hinari/en/ Accessed April 17, 2015. (Return to text)   5. Koehlmoos, TP; Smith R. Big publishers cut access to journals in poor countries. Lancet 377(9762); 273 – 276. http://www.thelancet.com/journals/lancet/article/PIIS0140-6736%2811%2960067-6/fulltext. Accessed April 28 2015. (Return to text)                           Appendix A   WAME STATEMENT ON PROMOTING GLOBAL HEALTH   The published medical research literature is a global public good. Medical journal editors have a social responsibility to promote global health by publishing, whenever possible, research that furthers health worldwide. For purposes of this statement, global health is defined as follows: “Global health is an area for study, research, and practice that places a priority on improving health and achieving equity in health for all people worldwide. Global health emphasizes transnational health issues, determinants, and solutions; involves many disciplines within and beyond the health sciences and promotes interdisciplinary collaboration; and is a synthesis of population-based prevention with individual-level clinical care.” 1   More specifically, all medical journal editors, regardless of their location, should strive to:   (a) Publish research addressing the greatest global health concerns;   (b) Specifically encourage the publication of innovative and solution-focused research in all fields of medicine, public health, and health promotion; in particular, research applicable to low- and middle-income countries;   (c) Encourage the publication of research from authors in low- and middle-income countries;    (d) Provide free Web-based access to research articles to readers in countries that cannot afford to pay for them;   (e) Provide publication fee waivers for research conducted and authored primarily by researchers from low- and middle-income countries;   and,   For editors in high-income countries:   (f) Invite researchers from low- and middle-income countries to participate on editorial boards of their journals;   (g) Invite researchers from low- and middle-income countries to participate as peer reviewers for articles submitted to their journals;   (h) Invite researchers from low-and middle-income countries to write editorials and commentaries on the local or regional impact of and, if relevant, responses to global health issues to help educate readers in high-income countries about the human costs and consequences of these issues.     Reference   1. Koplan JP, Bond T, Merson M, Reddy K, Rodriguez M, Sewankambo N. Towards a common definition of global health. Lancet 2009;373(9679):1993-5. DOI: 10.1016/ S0140-6736(09)60332-9 . Also available at https://www.globalbrigades.org/media/Global_Health_Towards_a_Common_Definitition.pdf.  This Statement has been approved by the WAME Ethics and Policy Committee and endorsed by the WAME Board. May 26, 2015

T.V. Shtal, O.O. Tyshchenko

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