Relationship between general CSR management practices and the development of internal social responsibility
Keywords:
Corporate social responsibility, internal social responsibility, general social responsibility practices, externalities, dimensions
Abstract
Companies that embrace corporate social responsibility (CSR) tend to adopt certain general practices, such as: establishing social responsibility areas, preparing codes of ethics, publishing social or sustainability reports, joining organizations that promote social responsibility, or starting their own foundations. The question then arises as to whether these general practices actually influence the responsible behavior of companies. This article explores the relationship between the application of these general CSR practices and the level of development of internal social responsibility (ISR). To study this relationship, information was drawn from the system of CSR indicators (CSRI) overseen by the Cristian Association of Business Managers (Asociación Cristiana de Dirigentes de Empresas, a self-evaluation system in which Uruguayan companies participate annually. The CSRI uses 25 indicators to measure the level of ISR development and record the application of eight general CSR practices. After carrying out a review of the literature, the 25 indicators were organized into nine dimensions of ISR: employees’ human rights; informing employees about issues that affect them; occupational health and safety; internal environment; personal and professional development; employment protection; voluntary provision of benefits; union relations; and fair pay. After analyzing the statistical correlation between the application of general CSR practices and the level of development of social responsibility across the nine dimensions, the results indicate the following: three general practices positively correlate with the development of ISR in all its dimensions (including CSR in strategic planning, involving the management team in CSR issues, and joining an organization that promotes CSR); one practice (preparing a code of ethics) correlates with half of the dimensions; and the other four practices (publishing a social or sustainability report, assigning a full-time employee to CSR management, having a CSR team or area, and possessing a foundation) correlate with none or almost none of the dimensions.Downloads
View per year:
Download data is not yet available.
References
Acción Empresarial (2001). Indicadores de Responsabilidad Social. Chile: Author.
ACDE (2019). 17a edición IRSE. Indicadores de Responsabilidad Social Empresaria. https://www.acde.org.uy/irse. Consulted: 03/01/2020.
Achtenhagen, L., Melesko, S. & Ots, M. (2018). Upholding the 4th estate—exploring the corporate governance of the media ownership form of business foundations. International Journal of Media Management, 20(2), 129–150. https://doi.org/10.1080/14241277.2018.1482302
Aguilera, R., Ruth, V., Rupp, D., Williams, C. & Ganapathi, J. (2007). Putting the S back in corporate social responsibility: A multi-level theory of social change in organizations. Academy of Management Review, 32(3), 836–863.
Aguinis, H. & Glavas, A. (2013). What corporate environmental sustainability can do for industrial-organizational psychology. In A. H. Huffman and S. R. Kelin (Eds). Green organizations: Driving Change with I-O Psychology. New York: Routlege, pp. 379-392.
Albinger, H.S. & Freeman, S. J. (2000). Corporate social performance and attractiveness as employer to different job seeking population. Journal of Business Ethics, 28: 243-253.
Ali, I, Rehman, K., Ali, S.I., Yousaf, J. & Zia, M. (2010). Corporate social responsibility influences, employee commitment and organizational performance. African Journal of Business Management 4(12), 2796-2801.
Alves, R. & Mundim, R. (2008). Responsabilidad Social Empresarial con el público interno: la percepción de los empleados de una empresa brasileña. Revista Forum Doctoral, 1, 21-46.
Alzate, J. & Orozco-Toro, J. (2015). Diseño y Responsabilidad Social Empresarial en la planeación estratégica de la marca. Revista KEPES, 12, 133-155. https://doi.org/10.17151/kepes.2015.12.12.7
Askeroğlu, A. & Bajar, Z. (2014). Contribution of Foundations to Reputation in Corporate Social Responsibility. International Journal of Economic Practices and Theories, 4(5), 718-725.
Barrena-Martínez, J., López, M. & Romero, P. (2017). Socially responsible human resource policies and practices: Academic and professional validation. European Research on Management and Business Economics, 23, 55-61
Barrena-Martínez, J., López, M. & Romero, P. (2018). The link between socially responsible human resource management and intellectual capital. Corporate Social Responsibility Environmental Management, 26(1), 71-81. https://doi.org/10.1002/csr.1658
Bereskin, F., &. Hsu, P.H. (2016). Corporate Philanthropy and Innovation: The Case of the pharmaceutical Industry. Journal of Applied Corporate Finance, 28(2), 80-87.
Berniak-Woźny, J. & Kwasek, A. (2020). Sustainability Reporting Practices in the Healthcare Products Sector – the Case of Europe and North America. Comparative Economic Research. Central and Eastern Europe, 23(2), 69-86 . http://dx.doi.org/10.18778/1508-2008.23.13
Bohem, A. (2002 ). Corporate Social Responsibility: A Complementary Perspective of Community and Corporate Leaders. Business and Society Review, 107(2), 171–194. https://doi.org/10.1111/1467-8594.00131
Boiral, O., Heras‑Saizarbitoria, I., Brotherton, M.C. & Bernard, J. (2019). Ethical Issues in the Assurance of Sustainability Reports: Perspectives from Assurance Providers. Journal of Business Ethics 159, 1111–1125. https://doi.org/10.1007/s10551-018-3840-3
Bowen (1953). Social responsibilities of the businessman. New York: Harper & Row
Brammer, S., Millington, A. & Rayton, B. (2007). The contribution of corporate social responsibility to organizational commitment. International Journal of Human Resource Management, 18, 1701–1719.
Buciuniene, I. & Kazlauskaite, R. (2012). The linkage between HRM, CSR and performance outcomes. Baltic Journal of Management; 7(1), 5-24. https://doi:10.1108/17465261211195856
Calderón, R., Ferrero, I. & Redín, D. (2012). Ethical codes and corporate responsibility of the most admired companies of the world: Toward a third generation ethics? Business and Politics, 14(4), 1–24. https://doi.org/10.1515/bap-2012-0044
Carroll, A. (1991). The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders. Business Horizons, 34, 39-48.
Carroll, A. (1999). Corporate Social Responsibility: Evolution of Definitional Construct. Business and Society, 38(3), 268–295.
Carroll, A. (2015). Corporate social responsibility: The centerpiece of competing and complementary frameworks. Organizational Dynamics, 44, 87-96.
CERES (2011). Guía CERES de indicadores sobre Responsabilidad Social Empresarial: Ecuador: Author.
Clemente, A., Ribeiro, F, de Paula, O. & Mendonca, N. (2019). Analysis of contents of annual sustainability reports of industrial companies participating in the Sustainability Index of the Brazilian Stock Exchange. Rev. Adm. UFSM, Santa Maria, 12, Edição Especial, 1211-1226. DOI: 10.5902 19834659 37995.
Collier, J. & Esteban, R. (2007). Corporate social responsibility and employee commitment. Business Ethics: A European Review, 16(1), 19-33.
Dahlsrud, A. (2008). How Corporate Social Responsibility is defined: An Analysis of 37 Definitions. Corporate Social Responsibility and Environmental Management, 15, 1–13.
Davis, K. & Blomstrom, R. (1966). Business and its environment. New York: McGraw--Hill.
De Paula, Da Silva & Tscha (2011). A Percepção dos Profissionais Atuantes em Recursos Humanos sobre a Responsabilidade Social Empresarial. III Encontro de Gestao de Pessoas e Relacoes de Trabalho 20-22 de Noviembre de 2011.
Delfgaauw, T. (2000). Reporting on Sustainable Development: A Preparer’s View. Auditing: a Journal of Practice & Theory, 19 supplement, 67-74.
DERES (2001). Manual de Primeros Pasos. Responsabilidad Social Empresaria. Montevideo: Author.
DERES (2003). Manual para la preparación e implementación del Balance Social en Uruguay. Montevideo: Author.
DERES (2015). Las mejores prácticas de RSE. Uruguay: Author. https://deres.org.uy/biblioteca-virtual/documentos/. Consulted: 08/10/2020.
Ena B. & Delgado S. (2012). Recursos Humanos y Responsabilidad Social Corporativa. Paraninfo: Spain.
Epstein, E. M. (1987). The corporate social policy process: Beyond business ethics, corporate social responsibility, and corporate social responsiveness. California Management Review, 29, 99-114.
ETHOS (2007). Indicadores ETHOS de Responsabilidade Social. Brazil: Author.
Fenwick, T. & Bierema, L. (2008). Corporate social responsibility: issues for human resource development professionals. International Journal of Training and Development 12(1), 24-35.
Fernandez-Feijoo, B., Romero, S. & Ruiz, S. (2014 ). Effect of Stakeholders’ Pressure on Transparency of Sustainability Reports within the GRI Framework. Journal of Business Ethics, 122, 53–63. DOI 10.1007/s10551-013-1748-5
Fernandez-Gago, R. & Martínez-Campillo, A. (2008). Naturaleza estratégica de la responsabilidad social. Journal of Globalization, Competitiveness & Governability, 2(2), 116-125. https://doi:10.3232/GCG.200
Ferreira, P. & Real de Oliveira, E. (2014). Does corporate social responsibility impact on employee engagement? Journal of Workplace Learning, 26(3/4), 232-247.
Fitch, G. (1976). Achieving corporate social responsibility. Academy of Management Review, 1, 38-46.
Frederick, W., Post, J. & Davis, K. (1992). Business and Society. Corporate Strategy, Public Policy, Ethics. London: McGraw-Hill.
Freeman, E. (1983). Stockholders and Stakeholders: A New Perspective on Corporate Governance. California Management Review; 25(3), 88-106.
Furlotti1, K., Mazza, T., Tibiletti, V., & Triani, S. (2017). Women in top positions on boards of directors: Gender policies disclosed in Italian sustainability reporting. Corporate Social Responsibility and Environmental Management, 26, 57-70. https://doi.org/10.1002/csr.1657
Gaete, R. (2010). Discursos de gestión de recursos humanos presentes en Iniciativas y Normas de responsabilidad social. Revista Gaceta Laboral, 16(1), 41 – 62.
Gallego, I. (2006). The Use of Economic, Social and Environmental Indicators as a Measure of Sustainable Development in Spain. Corporate Social Responsibility and Environmental Management, 13, 78–97. DOI: 10.1002/csr.094
García & Duque (2012). Gestión humana y responsabilidad social empresarial: un enfoque estratégico para la vinculación de prácticas responsables a las organizaciones. Libre Empresa, 9(1), 13-37.
García, M., Azuero, A. & Peláez, J. (2013). Prácticas de Responsabilidad Social Empresarial desde las áreas funcionales de Gestión Humana: análisis de resultados en cuatro empresas del suroccidente colombiano. INNOVAR. Revista de Ciencias Administrativas y Sociales, 23(49), 83-100
Garriga, E. & Melé, D. (2004). Corporate social responsibility theories: Mapping the territory. Journal of Business Ethics, 53: 51-71.
Global Reporting Initiative (2006). Guía para la elaboración de Memorias de Sostenibilidad. Amsterdam: Author.
Godiwalla, Y. (2012). Business Ethics And Social Responsibility Strategies For Foreign Subsidiaries. Journal of Diversity Management, 7 (1), 1-10.
Gracia, G. & Melendez, J. (2019). Retos de la planificación estratégica en la responsabilidad social corporativa: un caso del sector petrolero. Revista Espacios, 40(27), 2-10.
Guarnieri, R. & Kao, T. (2008). Leadership and CSR--a perfect match: how top companies for leaders utilize CSR as a competitive advantage. People & Strategy 31(3), 34-41.
Guzmán, M (2016). Dimensión Interna de la Responsabilidad Social Empresaria desde la óptica de la Gestión de Recursos Humanos. Saber, Universidad de Oriente, Venezuela, 28 (4), 794-805.
Herlin, J. & Pedersen, J. (2013). Corporate Foundations: Catalysts of NGO–Business Partnerships? The Journal of Corporate Citizenship, 50, 58-90.
Herrera, J. & de las Heras, C. (2020). Corporate Social Responsibility and Human Resource Management: Towards Sustainable. Sustainability, 12, 841, 1-24. http://dx.doi.org/10.3390/su12030841.
Hussey, D., Kirsop, P. & Meissen, R. (2001). Global Reporting Initiative Guidelines: An Evaluation of Sustainable Development Metrics for Industry. Environmental Quality Management, 11(1), 1-20. https://doi.org/10.1002/tqem.1200
IARSE. (2005). Manual de Primeros pasos en RSE. Argentina: Author.
Isenmann, R., Bey, C. & Welter, M. (2007). Online Reporting for Sustainability Issues. Business Strategy and the Environment, 16, 487–501. DOI: 10.1002/bse.597
ISO (2011), Guía de Responsabilidad Social (ISO 26000:2012, IDT). Montevideo: UNIT.
James, L. (2012). Sustainable Corporate Social Responsibility – An analysis of 50 definitions for a period of 2000-2011. International Journal of Multidisciplinary Research, 2(10), 169-193.
Jaramillo, O. (2011). La dimensión interna de la responsabilidad social en las micro, pequeñas y medianas empresas del programa expopyme de la Universidad del Norte. Pensamiento y Gestión, 31, 167-195.
Johansen, T.R. (2010). Employees, Non-financial Reports and Institutional Arrangements: A Study of Accounts in the Workplace. European Accounting Review 19(1), 97–130. DOI: 10.1080/09638180902989392
Johnson, H. (1971). Business in contemporary society: Framework and issues. Belmont, CA: Wadsworth.
Joiner, B. & Payne, D. (2002). Evolution and Implementation: A Study of Values, Business Ethics and Corporate Social Responsibility. Journal of Business Ethics, 41(4), 297-311.
Jones, T. (1980, Spring). Corporate social responsibility revisited, redefined. California Management Review, 2(3) 59-67.
Khoury G., Rostami J. & Turnbull, P. (1999). Corporate Social Responsibility: Turning Words into Action. Conference Board of Canada: Ottawa.
Kok, P., Van der Wiele, T., McKenna, R. & Brown, A. (2001). Corporate Social Responsibility Audit within a Quality Management Framework. Journal of Business Ethics, 31(4), 285-297.
Kolk, A. (2004). A decade of sustainability reporting: developments and significance. Int. J. Environment and Sustainable Development, 3(1), 51-64.
Lee, D., Yu, G., Sirgy, M., Singhapakdi, A. & Lucianetti, L. (2018). The Effects of Explicit and Implicit Ethics Institutionalization on Employee Life Satisfaction and Happiness: The Mediating Effects of Employee Experiences in Work Life and Moderating Effects of Work–Family Life Conflict. Journal of Business Ethics, 147:855–874. https://doi.org/10.1007/s10551-015-2984-7
Licandro, O., Alvarado-Peña, L., Sansores, E. & Navarrete, J. (2019). Responsabilidad Social Empresaria: Hacia la conformación de una tipología de definiciones. Revista Venezolana de Gerencia, 24(85), 281-299.
Lichtenstein, D., Drumwright, M. & Braig, B. (2004), The Effect of Corporate Social Responsibility on Customer Donations to Corporate-Supported Nonprofits. Journal of Marketing, 68(4), 16-32.
Logsdon, J. & Wood, D. (2005). Global Business Citizenship and Voluntary Codes of Ethical Conduct. Journal of Business Ethics, 59, 55-67. https://doi.org/10,1007/sl0551-005-3411-2
López, A., Ojeda, F. & Ríos, M. (2017) La responsabilidad social empresarial desde la percepción del capital humano. Estudio de un caso. Revista de Contabilidad – Spanish Accounting Review 20(1), 36–46.
Low, M.P. (2016). Corporate Social Responsibility and the Evolution of Internal Corporate Social Responsibility in 21st Century. Asian Journal of Social Science and Management Studies, 3(1), 56-74.
Malhotra, N. & Miller, G. (1999). Social Responsibility and the Marketing Educator: A Focus on Stakeholders, Ethical Theories, and Related Codes of Ethics. Journal of Business Ethics,19, 211-224.
Manetti, G. & Becatti, L. (2008). Assurance Services for Sustainability Reports: Standards and Empirical Evidence. Journal of Business Ethics, 87, 289-298. DOI 10.1007/s10551-008-9809-x
Manetti, G. (2011). The Quality of Stakeholder Engagement in Sustainability Reporting: Empirical Evidence and Critical Points. Corporate Social Responsibility and Environmental Management, 18, 110-122. DOI: 10.1002/csr.255
Marinescu, A.O. (2020). Analysis on the Compliance of Sustainability Reports of Romanian Companies with GRI Conceptual Framework, Audit Financiar, 18(2), 361-375. DOI: 10.20869/AUDITF/2020/158/011
McGuire, Joseph (1963), Business and society. New York: McGraw-Hill.
McWilliams, A., Siegel, D. & Wright, P. (2006). Corporate Social Responsibility: Strategic Implications. Journal of Management Studies 43(1), 1-19. https://doi.org/10.1111/j.1467-6486.2006.00580.x
Minciullo, M. & Pedrini, M. (2015). Knowledge Transfer between For-Profit Corporations and Their Corporate Foundations. Which methods are effective? Nonprofit Management & Leadership, 25(3) 215-234. DOI: 10.1002/nml.21125
Monfort, A. & Villagra, N. (2016). Corporate Social Responsibility and Corporate Foundations in building responsible brands. El profesional de la información, 25, 767-777.
Morhardt, E., Baird, S. & Freeman, K. (2002). Scoring Environmental and Sustainability Reports using GRI 2000, ISO 14031 and other criteria. Corporate Social Responsibility and Environmental Management, 9, 215–233. DOI: 10.1002/csr.26
Murray, K. & Montanari, J. (1986). Strategic Management of the Socially Responsible Firm: Integrating Management and Marketing Theory. Academy of Management Review, 11 (4) 815-827 http://dx.doi:10.2307/258399
Murray, K. & Vogel, C.M. (1997). Using a Hierarchy-of-Effects Approach to Gauge the Effectiveness of Corporate Social Responsibility to Generate Goodwill Toward Firm: Financial versus Nonfinancial Impact. Journal of Business Research 38, 141-159.
Nilipour, A., De Silva, T.A. & Xuedong, L. (2020). The Readability of Sustainability Reporting in New Zealand over time The Readability of Sustainability Reporting in New Zealand over time. AABF, 14(3), 87-107.
Obeidat, B. (2016). Exploring the Relationship between Corporate Social Responsibility, Employee Engagement, and Organizational Performance: The Case of Jordanian Mobile Telecommunication Companies. Int. J. Communications, Network and System Sciences, 9, 361-386. http://dx.doi.org/10.4236/ijcns.2016.99032
Ofenhejm, A. & Queiroz, A. (2019). Sustainable human resource management and social and environmental responsibility: An agenda for debate. Revista de Administração de Empresas Revista de Administração de Empresas, 59(5), 353-364. http://dx.doi.org/10.1590/S0034-759020190505
OIT (2001). Manual de Balance Social. Versión actualizada. Medellín: Author.
Painter-Morland, M. (2006). Triple bottom-line reporting as social grammar: integrating corporate social responsibility and corporate codes of conduct. Business Ethics: A European Review, 15(4), 352-364.
Perrini, F. (2005). Building a European Portrait of Corporate Social Responsibility Reporting. European Management Journal, 23(6), 611-627.
Porter, M. & Kramer, M. (2007). Strategy and Society: The Link Between Competitive Advantage and Corporate Social Responsibility. Harvard Business Review 84, 78-92.
Reder, A. (1994). In Pursuit of Principle and Profit: Business Success through Social Responsibility. New York: Putnam.
Rudnika, A. (2017). Codes of conduct and codes of ethics as tools used to support the idea of Social Responsibility in supply chains. Research papers of Wroclaw University of Economics, 464, 91-100. http://dx.doi.org/10.15611/pn.2017.464.08
Sánchez-Hernández, M. I., Gallardo-Vázquez, D., Barcik, A., & Dziwiński, P. (2016). The effect of the internal side of social responsibility on firm competitive success in the business services industry. Sustainability, 8(2), 179.
Sarmiento del Valle (2010). Gestión estratégica: clave para la responsabilidad social de las empresas. Dimensión Empresarial, 8(2), 24-37.
Simnet, R., Vanstraelen, A & Chua, W. (2009). Assurance on Sustainability Reports: An International Comparison. The accounting Review, 84(3), 937-967. DOI: 10.2308/accr.2009.84.3.937
Smeuninx, N., De Clerck, B. & Aerts, W. (2020). Measuring the Readability of Sustainability Reports: A Corpus-Based Analysis Through Standard Formulae and NLP. International Journal of Business Communication 57(1) 52-85. doi/10.1177/2329488416675456
Social Accountability International (2008). Responsabilidad Social 8000. SA 8000. http://www.mitramiss.gob.es/ficheros/rse/documentos/monitoreo/SA8000.pdf. Consulted: 03/15/2020.
Steiner, G. (1971). Business and society. New York: Random House.
Thomsen, S., Poulsen, T., Børsting, C. & Kuhn, J. (2018). Industrial foundations as long‐term owners. Corporate Governance: An International Review, 26, 180–196. https://doi.org/10.1111/corg.12236
Turker, D. (2009a). Measuring Corporate social responsibility: A scale development study. Journal of Business Ethics, 85: 411-427.
Turker, D. (2009b). How Corporate Social Responsibility Influences Organizational Commitment. Journal of Business Ethics,89,189–204
Valentine, S. y Fleischman, G. (2008). Ethics Programs, Perceived Corporate Social Responsibility and Job Satisfaction. Journal of Business Ethics, 77, 159-172. http://dx.doi.org/10.1007/s10551-006-9306-z
Vittel, S., Paolillo, J. & Thomas, J. (2003). The perceived role of Ethics and Social Responsibility: a study of Marketing Professionals. Business Ethics Quarterly, 13(1), 63-86.
Voegtlin, C., & Greenwood, M. (2016). Corporate social responsibility and human resource management: A systematic review and conceptual analysis. Human Resource Management Review, 26(3), 181-197.
Waldman, D., Siegel, D. & Javida, M. (2004). Components of CEO Transformational Leadership and Corporate Social Responsibility. Journal of Management Studies, 43(8), 1703-1725. http://dx.doi.org/10.1111/j.1467-6486.2006.00642.x
Wallage, P. (2000). Assurance on Sustainability Reporting: An Auditor’s View. Auditing: A Journal of Practice & Theory, 19 Supplement, 54-65.
Westhues, M. & Einwiller, S. (2006). Corporate Foundations: Their Role for Corporate Social Responsibility. Corporate Reputation Review, 9(2), 144-153.
Willis, A. (2003). The Role of the Global Reporting Initiative's Sustainability Reporting Guidelines in the Social Screening of Investments. Journal of Business Ethics 43, 233-237. https://doi.org/10.1023/A:1022958618391
Zaman, R. & Nadeem, M. (2019). Linking Corporate Social Responsibility (CSR) and Affective Organizational Commitment: Role of CSR Strategic Importance and Organizational Identification. Pakistan Journal of Commerce and Social Sciences, 13(3), 704-726.
Zenisek, T. (1979). Corporate social responsibility: A conceptualization based on organizational literature. Academy of Management Review, 4, 359-368.
ACDE (2019). 17a edición IRSE. Indicadores de Responsabilidad Social Empresaria. https://www.acde.org.uy/irse. Consulted: 03/01/2020.
Achtenhagen, L., Melesko, S. & Ots, M. (2018). Upholding the 4th estate—exploring the corporate governance of the media ownership form of business foundations. International Journal of Media Management, 20(2), 129–150. https://doi.org/10.1080/14241277.2018.1482302
Aguilera, R., Ruth, V., Rupp, D., Williams, C. & Ganapathi, J. (2007). Putting the S back in corporate social responsibility: A multi-level theory of social change in organizations. Academy of Management Review, 32(3), 836–863.
Aguinis, H. & Glavas, A. (2013). What corporate environmental sustainability can do for industrial-organizational psychology. In A. H. Huffman and S. R. Kelin (Eds). Green organizations: Driving Change with I-O Psychology. New York: Routlege, pp. 379-392.
Albinger, H.S. & Freeman, S. J. (2000). Corporate social performance and attractiveness as employer to different job seeking population. Journal of Business Ethics, 28: 243-253.
Ali, I, Rehman, K., Ali, S.I., Yousaf, J. & Zia, M. (2010). Corporate social responsibility influences, employee commitment and organizational performance. African Journal of Business Management 4(12), 2796-2801.
Alves, R. & Mundim, R. (2008). Responsabilidad Social Empresarial con el público interno: la percepción de los empleados de una empresa brasileña. Revista Forum Doctoral, 1, 21-46.
Alzate, J. & Orozco-Toro, J. (2015). Diseño y Responsabilidad Social Empresarial en la planeación estratégica de la marca. Revista KEPES, 12, 133-155. https://doi.org/10.17151/kepes.2015.12.12.7
Askeroğlu, A. & Bajar, Z. (2014). Contribution of Foundations to Reputation in Corporate Social Responsibility. International Journal of Economic Practices and Theories, 4(5), 718-725.
Barrena-Martínez, J., López, M. & Romero, P. (2017). Socially responsible human resource policies and practices: Academic and professional validation. European Research on Management and Business Economics, 23, 55-61
Barrena-Martínez, J., López, M. & Romero, P. (2018). The link between socially responsible human resource management and intellectual capital. Corporate Social Responsibility Environmental Management, 26(1), 71-81. https://doi.org/10.1002/csr.1658
Bereskin, F., &. Hsu, P.H. (2016). Corporate Philanthropy and Innovation: The Case of the pharmaceutical Industry. Journal of Applied Corporate Finance, 28(2), 80-87.
Berniak-Woźny, J. & Kwasek, A. (2020). Sustainability Reporting Practices in the Healthcare Products Sector – the Case of Europe and North America. Comparative Economic Research. Central and Eastern Europe, 23(2), 69-86 . http://dx.doi.org/10.18778/1508-2008.23.13
Bohem, A. (2002 ). Corporate Social Responsibility: A Complementary Perspective of Community and Corporate Leaders. Business and Society Review, 107(2), 171–194. https://doi.org/10.1111/1467-8594.00131
Boiral, O., Heras‑Saizarbitoria, I., Brotherton, M.C. & Bernard, J. (2019). Ethical Issues in the Assurance of Sustainability Reports: Perspectives from Assurance Providers. Journal of Business Ethics 159, 1111–1125. https://doi.org/10.1007/s10551-018-3840-3
Bowen (1953). Social responsibilities of the businessman. New York: Harper & Row
Brammer, S., Millington, A. & Rayton, B. (2007). The contribution of corporate social responsibility to organizational commitment. International Journal of Human Resource Management, 18, 1701–1719.
Buciuniene, I. & Kazlauskaite, R. (2012). The linkage between HRM, CSR and performance outcomes. Baltic Journal of Management; 7(1), 5-24. https://doi:10.1108/17465261211195856
Calderón, R., Ferrero, I. & Redín, D. (2012). Ethical codes and corporate responsibility of the most admired companies of the world: Toward a third generation ethics? Business and Politics, 14(4), 1–24. https://doi.org/10.1515/bap-2012-0044
Carroll, A. (1991). The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders. Business Horizons, 34, 39-48.
Carroll, A. (1999). Corporate Social Responsibility: Evolution of Definitional Construct. Business and Society, 38(3), 268–295.
Carroll, A. (2015). Corporate social responsibility: The centerpiece of competing and complementary frameworks. Organizational Dynamics, 44, 87-96.
CERES (2011). Guía CERES de indicadores sobre Responsabilidad Social Empresarial: Ecuador: Author.
Clemente, A., Ribeiro, F, de Paula, O. & Mendonca, N. (2019). Analysis of contents of annual sustainability reports of industrial companies participating in the Sustainability Index of the Brazilian Stock Exchange. Rev. Adm. UFSM, Santa Maria, 12, Edição Especial, 1211-1226. DOI: 10.5902 19834659 37995.
Collier, J. & Esteban, R. (2007). Corporate social responsibility and employee commitment. Business Ethics: A European Review, 16(1), 19-33.
Dahlsrud, A. (2008). How Corporate Social Responsibility is defined: An Analysis of 37 Definitions. Corporate Social Responsibility and Environmental Management, 15, 1–13.
Davis, K. & Blomstrom, R. (1966). Business and its environment. New York: McGraw--Hill.
De Paula, Da Silva & Tscha (2011). A Percepção dos Profissionais Atuantes em Recursos Humanos sobre a Responsabilidade Social Empresarial. III Encontro de Gestao de Pessoas e Relacoes de Trabalho 20-22 de Noviembre de 2011.
Delfgaauw, T. (2000). Reporting on Sustainable Development: A Preparer’s View. Auditing: a Journal of Practice & Theory, 19 supplement, 67-74.
DERES (2001). Manual de Primeros Pasos. Responsabilidad Social Empresaria. Montevideo: Author.
DERES (2003). Manual para la preparación e implementación del Balance Social en Uruguay. Montevideo: Author.
DERES (2015). Las mejores prácticas de RSE. Uruguay: Author. https://deres.org.uy/biblioteca-virtual/documentos/. Consulted: 08/10/2020.
Ena B. & Delgado S. (2012). Recursos Humanos y Responsabilidad Social Corporativa. Paraninfo: Spain.
Epstein, E. M. (1987). The corporate social policy process: Beyond business ethics, corporate social responsibility, and corporate social responsiveness. California Management Review, 29, 99-114.
ETHOS (2007). Indicadores ETHOS de Responsabilidade Social. Brazil: Author.
Fenwick, T. & Bierema, L. (2008). Corporate social responsibility: issues for human resource development professionals. International Journal of Training and Development 12(1), 24-35.
Fernandez-Feijoo, B., Romero, S. & Ruiz, S. (2014 ). Effect of Stakeholders’ Pressure on Transparency of Sustainability Reports within the GRI Framework. Journal of Business Ethics, 122, 53–63. DOI 10.1007/s10551-013-1748-5
Fernandez-Gago, R. & Martínez-Campillo, A. (2008). Naturaleza estratégica de la responsabilidad social. Journal of Globalization, Competitiveness & Governability, 2(2), 116-125. https://doi:10.3232/GCG.200
Ferreira, P. & Real de Oliveira, E. (2014). Does corporate social responsibility impact on employee engagement? Journal of Workplace Learning, 26(3/4), 232-247.
Fitch, G. (1976). Achieving corporate social responsibility. Academy of Management Review, 1, 38-46.
Frederick, W., Post, J. & Davis, K. (1992). Business and Society. Corporate Strategy, Public Policy, Ethics. London: McGraw-Hill.
Freeman, E. (1983). Stockholders and Stakeholders: A New Perspective on Corporate Governance. California Management Review; 25(3), 88-106.
Furlotti1, K., Mazza, T., Tibiletti, V., & Triani, S. (2017). Women in top positions on boards of directors: Gender policies disclosed in Italian sustainability reporting. Corporate Social Responsibility and Environmental Management, 26, 57-70. https://doi.org/10.1002/csr.1657
Gaete, R. (2010). Discursos de gestión de recursos humanos presentes en Iniciativas y Normas de responsabilidad social. Revista Gaceta Laboral, 16(1), 41 – 62.
Gallego, I. (2006). The Use of Economic, Social and Environmental Indicators as a Measure of Sustainable Development in Spain. Corporate Social Responsibility and Environmental Management, 13, 78–97. DOI: 10.1002/csr.094
García & Duque (2012). Gestión humana y responsabilidad social empresarial: un enfoque estratégico para la vinculación de prácticas responsables a las organizaciones. Libre Empresa, 9(1), 13-37.
García, M., Azuero, A. & Peláez, J. (2013). Prácticas de Responsabilidad Social Empresarial desde las áreas funcionales de Gestión Humana: análisis de resultados en cuatro empresas del suroccidente colombiano. INNOVAR. Revista de Ciencias Administrativas y Sociales, 23(49), 83-100
Garriga, E. & Melé, D. (2004). Corporate social responsibility theories: Mapping the territory. Journal of Business Ethics, 53: 51-71.
Global Reporting Initiative (2006). Guía para la elaboración de Memorias de Sostenibilidad. Amsterdam: Author.
Godiwalla, Y. (2012). Business Ethics And Social Responsibility Strategies For Foreign Subsidiaries. Journal of Diversity Management, 7 (1), 1-10.
Gracia, G. & Melendez, J. (2019). Retos de la planificación estratégica en la responsabilidad social corporativa: un caso del sector petrolero. Revista Espacios, 40(27), 2-10.
Guarnieri, R. & Kao, T. (2008). Leadership and CSR--a perfect match: how top companies for leaders utilize CSR as a competitive advantage. People & Strategy 31(3), 34-41.
Guzmán, M (2016). Dimensión Interna de la Responsabilidad Social Empresaria desde la óptica de la Gestión de Recursos Humanos. Saber, Universidad de Oriente, Venezuela, 28 (4), 794-805.
Herlin, J. & Pedersen, J. (2013). Corporate Foundations: Catalysts of NGO–Business Partnerships? The Journal of Corporate Citizenship, 50, 58-90.
Herrera, J. & de las Heras, C. (2020). Corporate Social Responsibility and Human Resource Management: Towards Sustainable. Sustainability, 12, 841, 1-24. http://dx.doi.org/10.3390/su12030841.
Hussey, D., Kirsop, P. & Meissen, R. (2001). Global Reporting Initiative Guidelines: An Evaluation of Sustainable Development Metrics for Industry. Environmental Quality Management, 11(1), 1-20. https://doi.org/10.1002/tqem.1200
IARSE. (2005). Manual de Primeros pasos en RSE. Argentina: Author.
Isenmann, R., Bey, C. & Welter, M. (2007). Online Reporting for Sustainability Issues. Business Strategy and the Environment, 16, 487–501. DOI: 10.1002/bse.597
ISO (2011), Guía de Responsabilidad Social (ISO 26000:2012, IDT). Montevideo: UNIT.
James, L. (2012). Sustainable Corporate Social Responsibility – An analysis of 50 definitions for a period of 2000-2011. International Journal of Multidisciplinary Research, 2(10), 169-193.
Jaramillo, O. (2011). La dimensión interna de la responsabilidad social en las micro, pequeñas y medianas empresas del programa expopyme de la Universidad del Norte. Pensamiento y Gestión, 31, 167-195.
Johansen, T.R. (2010). Employees, Non-financial Reports and Institutional Arrangements: A Study of Accounts in the Workplace. European Accounting Review 19(1), 97–130. DOI: 10.1080/09638180902989392
Johnson, H. (1971). Business in contemporary society: Framework and issues. Belmont, CA: Wadsworth.
Joiner, B. & Payne, D. (2002). Evolution and Implementation: A Study of Values, Business Ethics and Corporate Social Responsibility. Journal of Business Ethics, 41(4), 297-311.
Jones, T. (1980, Spring). Corporate social responsibility revisited, redefined. California Management Review, 2(3) 59-67.
Khoury G., Rostami J. & Turnbull, P. (1999). Corporate Social Responsibility: Turning Words into Action. Conference Board of Canada: Ottawa.
Kok, P., Van der Wiele, T., McKenna, R. & Brown, A. (2001). Corporate Social Responsibility Audit within a Quality Management Framework. Journal of Business Ethics, 31(4), 285-297.
Kolk, A. (2004). A decade of sustainability reporting: developments and significance. Int. J. Environment and Sustainable Development, 3(1), 51-64.
Lee, D., Yu, G., Sirgy, M., Singhapakdi, A. & Lucianetti, L. (2018). The Effects of Explicit and Implicit Ethics Institutionalization on Employee Life Satisfaction and Happiness: The Mediating Effects of Employee Experiences in Work Life and Moderating Effects of Work–Family Life Conflict. Journal of Business Ethics, 147:855–874. https://doi.org/10.1007/s10551-015-2984-7
Licandro, O., Alvarado-Peña, L., Sansores, E. & Navarrete, J. (2019). Responsabilidad Social Empresaria: Hacia la conformación de una tipología de definiciones. Revista Venezolana de Gerencia, 24(85), 281-299.
Lichtenstein, D., Drumwright, M. & Braig, B. (2004), The Effect of Corporate Social Responsibility on Customer Donations to Corporate-Supported Nonprofits. Journal of Marketing, 68(4), 16-32.
Logsdon, J. & Wood, D. (2005). Global Business Citizenship and Voluntary Codes of Ethical Conduct. Journal of Business Ethics, 59, 55-67. https://doi.org/10,1007/sl0551-005-3411-2
López, A., Ojeda, F. & Ríos, M. (2017) La responsabilidad social empresarial desde la percepción del capital humano. Estudio de un caso. Revista de Contabilidad – Spanish Accounting Review 20(1), 36–46.
Low, M.P. (2016). Corporate Social Responsibility and the Evolution of Internal Corporate Social Responsibility in 21st Century. Asian Journal of Social Science and Management Studies, 3(1), 56-74.
Malhotra, N. & Miller, G. (1999). Social Responsibility and the Marketing Educator: A Focus on Stakeholders, Ethical Theories, and Related Codes of Ethics. Journal of Business Ethics,19, 211-224.
Manetti, G. & Becatti, L. (2008). Assurance Services for Sustainability Reports: Standards and Empirical Evidence. Journal of Business Ethics, 87, 289-298. DOI 10.1007/s10551-008-9809-x
Manetti, G. (2011). The Quality of Stakeholder Engagement in Sustainability Reporting: Empirical Evidence and Critical Points. Corporate Social Responsibility and Environmental Management, 18, 110-122. DOI: 10.1002/csr.255
Marinescu, A.O. (2020). Analysis on the Compliance of Sustainability Reports of Romanian Companies with GRI Conceptual Framework, Audit Financiar, 18(2), 361-375. DOI: 10.20869/AUDITF/2020/158/011
McGuire, Joseph (1963), Business and society. New York: McGraw-Hill.
McWilliams, A., Siegel, D. & Wright, P. (2006). Corporate Social Responsibility: Strategic Implications. Journal of Management Studies 43(1), 1-19. https://doi.org/10.1111/j.1467-6486.2006.00580.x
Minciullo, M. & Pedrini, M. (2015). Knowledge Transfer between For-Profit Corporations and Their Corporate Foundations. Which methods are effective? Nonprofit Management & Leadership, 25(3) 215-234. DOI: 10.1002/nml.21125
Monfort, A. & Villagra, N. (2016). Corporate Social Responsibility and Corporate Foundations in building responsible brands. El profesional de la información, 25, 767-777.
Morhardt, E., Baird, S. & Freeman, K. (2002). Scoring Environmental and Sustainability Reports using GRI 2000, ISO 14031 and other criteria. Corporate Social Responsibility and Environmental Management, 9, 215–233. DOI: 10.1002/csr.26
Murray, K. & Montanari, J. (1986). Strategic Management of the Socially Responsible Firm: Integrating Management and Marketing Theory. Academy of Management Review, 11 (4) 815-827 http://dx.doi:10.2307/258399
Murray, K. & Vogel, C.M. (1997). Using a Hierarchy-of-Effects Approach to Gauge the Effectiveness of Corporate Social Responsibility to Generate Goodwill Toward Firm: Financial versus Nonfinancial Impact. Journal of Business Research 38, 141-159.
Nilipour, A., De Silva, T.A. & Xuedong, L. (2020). The Readability of Sustainability Reporting in New Zealand over time The Readability of Sustainability Reporting in New Zealand over time. AABF, 14(3), 87-107.
Obeidat, B. (2016). Exploring the Relationship between Corporate Social Responsibility, Employee Engagement, and Organizational Performance: The Case of Jordanian Mobile Telecommunication Companies. Int. J. Communications, Network and System Sciences, 9, 361-386. http://dx.doi.org/10.4236/ijcns.2016.99032
Ofenhejm, A. & Queiroz, A. (2019). Sustainable human resource management and social and environmental responsibility: An agenda for debate. Revista de Administração de Empresas Revista de Administração de Empresas, 59(5), 353-364. http://dx.doi.org/10.1590/S0034-759020190505
OIT (2001). Manual de Balance Social. Versión actualizada. Medellín: Author.
Painter-Morland, M. (2006). Triple bottom-line reporting as social grammar: integrating corporate social responsibility and corporate codes of conduct. Business Ethics: A European Review, 15(4), 352-364.
Perrini, F. (2005). Building a European Portrait of Corporate Social Responsibility Reporting. European Management Journal, 23(6), 611-627.
Porter, M. & Kramer, M. (2007). Strategy and Society: The Link Between Competitive Advantage and Corporate Social Responsibility. Harvard Business Review 84, 78-92.
Reder, A. (1994). In Pursuit of Principle and Profit: Business Success through Social Responsibility. New York: Putnam.
Rudnika, A. (2017). Codes of conduct and codes of ethics as tools used to support the idea of Social Responsibility in supply chains. Research papers of Wroclaw University of Economics, 464, 91-100. http://dx.doi.org/10.15611/pn.2017.464.08
Sánchez-Hernández, M. I., Gallardo-Vázquez, D., Barcik, A., & Dziwiński, P. (2016). The effect of the internal side of social responsibility on firm competitive success in the business services industry. Sustainability, 8(2), 179.
Sarmiento del Valle (2010). Gestión estratégica: clave para la responsabilidad social de las empresas. Dimensión Empresarial, 8(2), 24-37.
Simnet, R., Vanstraelen, A & Chua, W. (2009). Assurance on Sustainability Reports: An International Comparison. The accounting Review, 84(3), 937-967. DOI: 10.2308/accr.2009.84.3.937
Smeuninx, N., De Clerck, B. & Aerts, W. (2020). Measuring the Readability of Sustainability Reports: A Corpus-Based Analysis Through Standard Formulae and NLP. International Journal of Business Communication 57(1) 52-85. doi/10.1177/2329488416675456
Social Accountability International (2008). Responsabilidad Social 8000. SA 8000. http://www.mitramiss.gob.es/ficheros/rse/documentos/monitoreo/SA8000.pdf. Consulted: 03/15/2020.
Steiner, G. (1971). Business and society. New York: Random House.
Thomsen, S., Poulsen, T., Børsting, C. & Kuhn, J. (2018). Industrial foundations as long‐term owners. Corporate Governance: An International Review, 26, 180–196. https://doi.org/10.1111/corg.12236
Turker, D. (2009a). Measuring Corporate social responsibility: A scale development study. Journal of Business Ethics, 85: 411-427.
Turker, D. (2009b). How Corporate Social Responsibility Influences Organizational Commitment. Journal of Business Ethics,89,189–204
Valentine, S. y Fleischman, G. (2008). Ethics Programs, Perceived Corporate Social Responsibility and Job Satisfaction. Journal of Business Ethics, 77, 159-172. http://dx.doi.org/10.1007/s10551-006-9306-z
Vittel, S., Paolillo, J. & Thomas, J. (2003). The perceived role of Ethics and Social Responsibility: a study of Marketing Professionals. Business Ethics Quarterly, 13(1), 63-86.
Voegtlin, C., & Greenwood, M. (2016). Corporate social responsibility and human resource management: A systematic review and conceptual analysis. Human Resource Management Review, 26(3), 181-197.
Waldman, D., Siegel, D. & Javida, M. (2004). Components of CEO Transformational Leadership and Corporate Social Responsibility. Journal of Management Studies, 43(8), 1703-1725. http://dx.doi.org/10.1111/j.1467-6486.2006.00642.x
Wallage, P. (2000). Assurance on Sustainability Reporting: An Auditor’s View. Auditing: A Journal of Practice & Theory, 19 Supplement, 54-65.
Westhues, M. & Einwiller, S. (2006). Corporate Foundations: Their Role for Corporate Social Responsibility. Corporate Reputation Review, 9(2), 144-153.
Willis, A. (2003). The Role of the Global Reporting Initiative's Sustainability Reporting Guidelines in the Social Screening of Investments. Journal of Business Ethics 43, 233-237. https://doi.org/10.1023/A:1022958618391
Zaman, R. & Nadeem, M. (2019). Linking Corporate Social Responsibility (CSR) and Affective Organizational Commitment: Role of CSR Strategic Importance and Organizational Identification. Pakistan Journal of Commerce and Social Sciences, 13(3), 704-726.
Zenisek, T. (1979). Corporate social responsibility: A conceptualization based on organizational literature. Academy of Management Review, 4, 359-368.
Published
2021-01-28
How to Cite
Licandro, O. (2021). Relationship between general CSR management practices and the development of internal social responsibility. Journal of Business, Universidad Del Pacífico (Lima, Peru), 12(2), 2-29. https://doi.org/https://doi.org/10.21678/jb.2020.1453
Section
Articles
.jpg){kind=logo}
