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Copyright of Environmental & Social Management Journal / Revista de Gestão Social e Ambiental is the property of Environmental & Social Management Journal and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This article analyzes the progress and challenges of the corporate social responsibility (CSR) principle in Chilean cooperatives, with the aim of conducting a comparative analysis with the Spanish experience. The legal methodology used for the study was comparative legal analysis, historical-logical analysis, and content analysis. It is concluded that in Spain, social responsibility is enshrined in law and supported by constitutional considerations, which has allowed for solid legislative development and a state structure. In Chile, the cooperative movement has experienced ups and downs, although there have been legislative advances in labor and environmental matters. The existence of the Social Responsibility Council for Sustainable Development is of vital importance to promote social responsibility in companies, especially in the cooperative sector. However, there is still a need for greater state impetus and more solid legislation on cooperatives with a vision aimed at promoting corporate social responsibility. [ABSTRACT FROM AUTHOR]

Copyright of Revista Foco (Interdisciplinary Studies Journal) is the property of Revista Foco and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of GeSec: Revista de Gestao e Secretariado is the property of Sindicato das Secretarias e Secretarios do Estado de Sao Paulo (SINSESP) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Environmental & Social Management Journal / Revista de Gestão Social e Ambiental is the property of Environmental & Social Management Journal and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Introduction: In Portugal, the alcohol industry (AI) engages in corporate political activity, influencing decision-making and potentially obstructing the implementation of evidence-based alcohol policies, such as higher taxes, stricter advertising laws, and mandatory warning labels on all alcoholic beverages. Yet, no research has been conducted specifically on the industry’s corporate social responsibility activities (CSR), which can also hinder the implementation of these cost-effective policies while serving as a means for nurturing its reputation. Methods: This study addresses this gap by examining the CSR practices of ten AI actors in Portugal. Through qualitative content analysis, data collected from their websites was categorized based on an adapted framework considering seven CSR categories. Results: The results revealed CSR practices across all categories, with corporate philanthropy and alcohol information provision and education accounting for 65% of the analyzed data. The findings highlight potential conflicts between the public health initiatives of AI in Portugal and its profit-driven objectives. Conclusion: CSR activities undermine health protection and alcohol harm prevention efforts by promoting a dubious discourse about an undeniably harmful substance. The present study recommends considering vigilant monitoring, regulation, or even the ban on CSR practices of AI in Portugal.

Copyright of Estudios Gerenciales is the property of Universidad ICESI and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Environmental & Social Management Journal / Revista de Gestão Social e Ambiental is the property of Environmental & Social Management Journal and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Universidad & Empresa is the property of Colegio Mayor de Nuestra Senora del Rosario and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Entramado is the property of Universidad Libre Seccional Cali and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Ibero-Americana de Estratégia (RIAE) is the property of Revista Ibero-Americana de Estrategia/UNINOVE and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The study aims to analyze the effects of transformational leadership and the perception of Corporate Social Responsibility (CSR) on the commitment and organizational citizenship of managers in one of the largest banking institutions in Latin America. Based on the literature review, six hypotheses were developed and tested using structural equation modeling (PLS-SEM), gathering evidence from 163 managers. The main findings reveal that for the sample investigated, transformational leadership and CSR directly influence organizational commitment, and indirectly influence organizational citizenship. It was also found that transformational leadership encourages the development of CSR awareness. The findings indicate that the effort to maintain a socially responsible company brings benefits in organizational commitment and leads to a positive benefit in organizational citizenship. Thus, the expectation is that there will be more and more socially responsible companies, encouraging CSR practices through programs, courses and training and delivering CSR values, which has repercussions for society, since with these traits and stimuli, people tend to work in a more committed way and with positive behavior coming from employees, there is greater employability, personal development and motivation for these professionals, in addition to eventually being able to generate benefits for the region. [ABSTRACT FROM AUTHOR]

This research project focuses on exploring the interaction between organizational communication, public perception, and purchase decisions in a context where post-truth and greenwashing play a crucial role. The study is supported by a theoretical framework that encompasses fundamental concepts of communication, rhetoric, and social responsibility, with a particular focus on the influence of authenticity and transparency in building public trust. Likewise, significant challenges related to post-truth and greenwashing were identified. The study concludes by emphasizing the need for honest and consistent organizational communication in a world characterized by misinformation, and how organizations must back up their claims with concrete actions to maintain public trust and achieve a positive impact on purchasing decisions. [ABSTRACT FROM AUTHOR]

The commercial exploitation of personal information has raised concerns regarding privacy, illegal data use, and information security, among others. Therefore, personal data protection systems (PDPS) play a significant role, and corporations are the primary enforcers of these systems’ regulation. However, PDPS require significant investment from companies, and there is no consensus regarding the economic outcomes of establishing these systems. This study investigates whether the establishment of PDPS affects short-term financial performance and long-term corporate value. After applying the propensity score matching method, a dataset comprising 912 firm-year observations of e-commerce companies listed on the Shanghai and Shenzhen Stock Exchanges from 2008 to 2020 was selected. The results show that PDPS implementation can improve a company’s short-term financial performance by a) exploring markets and strengthening internal control and b) increase long-term corporate value by strengthening corporate social responsibility. This study offers insights for companies to proactively implement PDPS and strengthen their management of personal data, thereby boosting the overall corporate value. In addition, this study can help governments to develop legislation on national information security and enhance international cooperation, especially for emerging markets. [ABSTRACT FROM AUTHOR]

Our study investigates the impact of the board of directors’ attributes on companies’ environmental disclosure. The sample comprised 1,037 companies from Australia, Canada, Ireland, New Zealand, the United Kingdom, and the United States between 2015 and 2018. The results reveal that the percentage of independent auditors, board size, and the presence of the sustainability committee positively influence environmental disclosure. Our findings show that greater diversity on the board is an important factor for companies to disclose more information on their emissions. We conclude that companies should pay greater attention to the characteristics of their boards of directors, as this determines their engagement in environmental issues. This research presents an environmental disclosure index that is less susceptible to greenwashing. The results also bring contributions to the resource dependence theory and agency theory. [ABSTRACT FROM AUTHOR]

Copyright of Revista FACE is the property of Universidad de Pamplona and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Exacta is the property of Exacta - Engenharia de Producao and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Esta pesquisa teve como objetivo analisar como o desempenho financeiro influencia a Responsabilidade Social Corporativa em empresas no Brasil. Foram coletados dados de informações financeiras, bem como informações sobre Responsabilidade Social Corporativa, no período entre 2010 e 2019, das empresas listadas na Bolsa de Valores do Brasil. Para a coleta de dados, utilizou-se o sistema de dados da Economática® para obter informações sobre desempenho financeiro e de controle. Em relação à Responsabilidade Social Corporativa, adotou-se a base de dados da empresa CSRHub. A partir disso, foram utilizadas técnicas estatísticas para análise de dados, como a análise de correlação e a regressão linear múltipla dos mínimos quadrados ordinários. Os resultados permitiram evidenciar a relevância do desempenho financeiro nas práticas de responsabilidade social corporativa, podendo variar dependendo da prática social aplicada pelas organizações. O desempenho financeiro demonstrou influência nas quatro práticas de Responsabilidade Social Corporativa investigadas: comunidade, meio ambiente, governança e empregados. Nesse sentido, esta pesquisa buscou ampliar compreensões sobre a melhoria da gestão das empresas, por meio da análise das evidências que vinculam o desempenho financeiro às práticas de Responsabilidade Social Corporativa. A relevância deste estudo reside no fornecimento de comprovações concretas do impacto do desempenho financeiro nas iniciativas de Responsabilidade Social Corporativa, contribuindo, portanto, para o aprimoramento geral da gestão empresarial.

O estudo objetiva analisar os efeitos da liderança transformacional e da percepção de responsabilidade social corporativa (RSC) no comprometimento e cidadania organizacional de gestores, de uma das maiores instituições bancárias da América Latina. Com base na revisão da literatura, seis hipóteses foram desenvolvidas e testadas por meio de modelagem de equações estruturais (PLS-SEM), reunindo evidências de 163 gestores. Os principais achados revelam que para a amostra investigada, a liderança transformacional e a RSC influenciam diretamente o comprometimento organizacional, e indiretamente a cidadania organizacional. Também foi constatado que a liderança transformacional incentiva o desenvolvimento da percepção de RSC. Os achados indicam que o esforço em manter uma empresa socialmente responsável traz benefícios no comprometimento organizacional e levam a um benefício positivo na cidadania organizacional. Assim, a expectativa é que se tenham cada vez mais empresas socialmente responsáveis, com incentivo as práticas de RSC por meio de programas, cursos e capacitações e entregando valores de RSC, o que traz reflexos à sociedade, visto que com esses traços e estímulos, as pessoas tendem a trabalhar de maneira mais comprometida e com comportamento positivo provindo dos funcionários, tem-se maior empregabilidade, desenvolvimento pessoal e motivação a esses profissionais, além de eventualmente, também poder gerar benefícios para a região.

Resumo As grandes corporações causam os danos mais significativos, mas podem contribuir para alcançar os Objetivos de Desenvolvimento Sustentável (ODS) e suas prioridades globais. O objetivo desta pesquisa foi mapear os potenciais impactos relacionados aos ODS, analisando o setor empresarial da construção civil brasileiro, incluindo algumas das principais empresas brasileiras dos seguintes segmentos: construtoras, fábricas e cimenteiras, analisando seus relatórios de sustentabilidade de acordo com o modelo da Global Reporting Initiative (GRI). Foi identificado que apenas quatro entre os dezessete ODS não são diretamente afetados pelos aspectos materiais do setor de construção brasileiro. Por isso, foram feitas sugestões para a mitigação dos impactos causados, incluindo principalmente medidas governamentais de regulação e fiscalização, bem como medidas empresariais relativas ao modelo de gestão. Com base na teoria da Visão Baseada na Atenção, foram sugeridas contribuições aplicáveis ao modelo de gestão das empresas visando o alcance dos ODS.

Copyright of Revista Contabilidade, Gestao E Governanca is the property of Revista Contabilidade, Gestao E Governanca and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of ConTexto is the property of ConTexto and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The article explores the linkage among management, spirituality, religion, the concepts of corporate social responsibility (CSR)/corporate citizenship (CC), and their connections specifically with the tenets of the Spiritism Doctrine (SD). Overall, findings showed that, in theoretical terms, an ample convergence was found among the concepts of CSR, CC, and SD. More specifically, the concepts of CSR and CC describe the new duties and obligations, which make the manager's work more complex and challenging, while the SD clarifies the moral implications of decision making process, as well as suggesting some spiritually-based organizational policies that might be put into practice. [ABSTRACT FROM AUTHOR]

Copyright of Revista FACE is the property of Universidad de Pamplona and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The study aims to investigate the level of Corporate Social Responsibility (CSR) disclosure of Brazilian and French banks. It is a quantitative and descriptive study. We analyzed 8 environmental indicators and 24 social indicators of companies operating in Brazil and France, during the years 2015, 2016 and 2017. The results showed that French-based banks have greater disclosure of corporate social responsibility than Brazilian banks. The findings suggest that given the French institutional conditions, firms in France are more transparent, because there is greater social and regulatory pressure for the disclosure of CSR practices. Most research on CSR analyses developed countries, with few research comparing disclosure in countries with different degrees of economic development. Thus, the research fills the gap regarding the absence of studies on environmental disclosure in the Brazilian banking sector. The findings of this research can help managers in the decision-making process regarding environmental policies. Therefore, managers must understand how the institutional characteristics of the country work, before installing or relocating their industries.

The present study aimed to discuss the Purpose-Function of the Firm and Corporate Social Responsibility from the perspectives of Stakeholder Theory and Resource-Based View-RBV through a theoretical essay. The Firm's Objective Function conceptualizes the firm through profit maximization, while the Stakeholder Theory focuses on the interested parties that influence and are influenced by the company. Corporate Social Responsibility emphasizes the importance of the company's social role to the community, and the Resource Based View understands how organizations manage resources to achieve competitive advantage. It is concluded that organizations have the Objective Function of the Firm performance and defined objectives receiving influence from Corporate Social Responsibility from the internal and external factors with which they are connected. It considers the elements that reflect in its development and in the stakeholders through the adoption of useful resources to remain active in the competitive environment and to act socially.

As it is environmentally sensitive, the pulp and paper sector carry out social and environmental actions to mitigate the negative effects of production. Socioenvironmental evidence is the strategy that companies use to demonstrate social and environmental actions; therefore, this study aims to analyze the evolution of socioenvironmental evidence of Brazilian pulp and paper companies. To this end, the content of the sector’s sustainability reports, published in the Global Reporting Initiative database, was analyzed. Data were processed through descriptive statistics and multiple factor analysis. The results show that the pattern of evidence is similar among companies. The environmental category was the most evident; however, there was a decline in disclosure levels from 2013, especially for the product responsibility category.

Copyright of Cuadernos del Centro de Estudios de Diseño y Comunicación is the property of Cuadernos del Centro de Estudios de Diseno y Comunicacion and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Purpose: In this study, we aim to investigate how differentiation in several aspects of corporate social responsibility (CSR) can affect the financial performance of Brazilian companies. Design/methodology/approach: We assembled a sample of 110 Brazilian companies listed in B3 spanning from 2011 to 2019, totaling 774 observations. As a way of representing CSR practices, we used data provided by CSRHub. We also used financial data collected using the R package GetDFPData to compute our financial performance indicator and other control variables. Research, Practical & Social implications: Our results showed that, considering the Brazilian context, companies have a greater incentive to adopt CSR practices similar to that of their peers, that is, to adopt a conformity strategy regarding their CSR practices. Originality/value: Our work contributes to the literature regarding the CSR-CFP link in two ways. First, we adopted a novel approach using the conformity versus differentiation dilemma. Secondly, the use of specific dimensions of CSR practices answers calls to treat CSR construct more broadly instead of a single variable. [ABSTRACT FROM AUTHOR]

Considering the various impacts associated with the mining sector in the Amazon, strategies for strengthening environmental control of mining in the region must be discussed. From the bibliographic, documentary and field research, two mining projects located in the Amazonas state were analyzed, these being the Pitinga mine, which is in operation, and a potassium salts exploration enterprise, which is still in the licensing phase. These two projects deserve attention because they are critical to the environmental governance process of the activity. In the Pitinga complex, an economic enclave, there is evidence of weaknesses in the environmental licensing system. In the potassium salts mining project, socioeconomic and environmental impacts of the project were identified, notably in rural communities and indigenous populations even since the mineral research phase. In order to overcome the deficiencies indicated, an "ethno-socio-environmental rationality matrix" is proposed, through which the strengthening of local governance relations is advocated. [ABSTRACT FROM AUTHOR]

Objective: This study aims to conduct a comprehensive bibliometric and literature review to describe the origin and content of research on corporate sustainability reporting in Latin America published in journals indexed in the SCOPUS, WoS, SCIELO, and REDIB databases on corporate sustainability reporting in Latin America and to contribute to its theoretical development and promote the performance and disclosure of sustainability in the region. Methodology: The comprehensive bibliometric and literature review used a quantitative and qualitative approach, with a descriptive scope through a content analysis of the papers' origin and nature according to the established qualitative categories. Originality/Relevance: The research contributes to increasing the body of literature on sustainability reporting research in Latin America and proposes a regional planning research to improve performance and sustainability reports with the stakeholders in the organizations of the region's countries. Results: The results of the analysis of 75 publications in 40 journals show an increase until the 2018 period. Most of the publications were by Brazilian and Colombian authors and journals. The largest number of studies corresponds to descriptive quantitative research based on content analysis of reports prepared according to the Global Reporting Initiative (GRI). Studies mainly consider institutional and legitimacy theories. There is also an absence of studies that consider stakeholder theory, address contributions to the Sustainable Development Goals (SDGs) and deal with environmental, social and governance (ESG) reporting in the Latin American context. Social contributions: A pending research agenda is presented on Corporate Social Responsibility (CSR) and sustainability reporting in Latin American organizations as a contribution to the sustainable development in Latin America. Therefore, a regional plan of research is proposed. [ABSTRACT FROM AUTHOR]

Advertising ethics is more fashionable than ever and has become an important branch within what is known as Corporate Social Responsibility. For this reason, it is exploring how the different advertising formats can be adapted to the new objective of companies to transmit brand values and purposes in an effective way. Branded content is positioned as one of the star formats for this purpose and that is what we are going to discuss in this article. To do this, we will analyze the branded content actions that have been launched in Spain in the last four months of 2022, which will allow us to know what are the themes, genres, formats and types of companies that use it, as well as the advantages and limitations of its use. [ABSTRACT FROM AUTHOR]

This research identified and analyzed, by a systematic review of the literature, the relationship between information and values in supporting the decision making, in the corporate sustainability context. It was verified that the relationships between information and values, in the researched context, take place from three "macro processes": Information and Knowledge Management, Informational Strategy, and Dissemination of Information. These relationships range all the stages of the decision making, affecting the rationale applied by the decision-maker regarding the adherence of corporate sustainability practices. This suggests that the organizations may benefit themselves when developing information presentation strategies aligned, not only to the stakeholders' values, but also in the way that these values engage with the information. [ABSTRACT FROM AUTHOR]

Copyright of Cuadernos de Contabilidad is the property of Pontificia Universidad Javeriana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)