La sostenibilidad en un mercado emergente - En el contexto de la alta dirección

Main Article Content

Eshari Withanage https://orcid.org/0000-0002-0218-2923
Andreas Dutzi https://orcid.org/0000-0003-3903-4470

Keywords

Responsabilidad social de las empresas, País en desarrollo, Consejo de administración

Resumen

El concepto de RSC es todavía novedoso en Sri Lanka y en las empresas del país, y su adopción está en la fase inicial. Los especialistas de los países en desarrollo están realizando estudios basados en la RSE. Este estudio pretende explorar cómo y en qué medida las empresas de los países emergentes pueden llevar a cabo actividades de RSE; los tipos de beneficios que las empresas pueden obtener de las actividades impulsadas por la RSE; y los tipos de beneficios que la sociedad puede obtener de la RSE. Este estudio permite identificar las prácticas de RSE existentes y analizar los beneficios que pueden generar. El estudio se realizó con 50 de las empresas de mayor capitalización bursátil que cotizan en la Bolsa de Colombo, Sri Lanka. El grupo objetivo estaba formado por 70 consejos de administración de las empresas seleccionadas. Se utilizó un cuestionario estructurado para la recogida de datos. Los consejos de administración que respondieron creen que el criterio más importante en la pirámide de la RSE es la responsabilidad económica. Esta respuesta indica que las empresas deben dar prioridad a la generación de beneficios y luego utilizar sus ganancias para el bienestar de la sociedad.

Descargas

Los datos de descargas todavía no están disponibles.
Abstract 793 | pdf (English) Downloads 0

Referencias

Abeydeera, S., Kearins, K., & Tregidga, H. (2016). Does Buddhism enable a different sustainability ethic at work? The Journal of Corporate Citizenship, 62, 109-130.

Abeysekera, I., & Guthrie, J. (2004). Human capital reporting in a developing nation. The British Accounting Review, 36(3), 251-268.

Adams, C. A., & Frost, G. R. (2006). Accessibility and functionality of the corporate web site: implications for sustainability reporting. Business Strategy and the Environment, 15(4), 275-287.

Aguilera, R. V., Rupp, D. E., Williams, C. A., & Ganapathi, J. (2007). Putting the S back in corporate social responsibility: a multi-level theory of social change in organisations. Academy of Management Review, 32(3), 836-863.

Ali, I., & Ali, J. F. (2011, October). Corporate social responsibility, corporate reputation and employee engagement. Munich Personal RePEc Archive (MPRA) Paper No. 33891.

https://mpra.ub.uni-muenchen.de/33891/1/MPRA_paper_33891.pdf

Amiri, N. S., Shirkavand, S., Chalak, M., & Rezaeei, N. (1997). Competitive Intelligence and Developing Sustainable Competitive Advantage. AD-minister Nº. 30 january-june, 173-194.

Amran, A., Lee, S. P., & Devi, S. S. (2014). The influence of governance structure and strategic corporate social responsibility toward sustainability reporting quality. Business Strategy and the Environment, 23(4), 217-235.

Anwar, A. M. (2016). Presenting traveller preference heterogeneity in the context of agency theory: understanding and minimising the agency problem. Urban, Planning and Transport Research, 4(1), 26-45.

Argandona, A. (1998). The stakeholder theory and the common good. Journal of Business Ethics, 17(9/10), 1093-1102.

Ariyabandu, M. M., & Hulangamuwa, P. (2002, May). Corporate Social Responsibility and Natural Disaster Reduction in Sri Lanka.
https://assets.publishing.service.gov.uk/media/57a08d32e5274a31e00016de/R7893Privatesectorstudy.pdf

Arora, B., & Puranik, R. (2004). A review of corporate social responsibility in India. Development, 47(3), 93-100.

Babbie, E. (2013). The practice of social research (13th ed.). USA: Wadsworth.
https://epdf.pub/

Balagobei, S., & Anandasayanan, S. (2018). Corporate social responsibility and firm performance of licensed commercial banks in Sri Lanka. Asian Journal of Finance & Accounting, 10(2), 192-200.

Balasubramanian, N. K., Kimber, D., & Siemensma, F. (2005). Emerging opportunities or traditions reinforced: an analysis of the attitudes towards CSR, and trends of thinking about CSR, in India. Journal of Corporate Citizenship, 17(Spring 2005), 79-92.

Baughn, C. C., Bodie, N. L., & McIntosh, J. C. (2007). Corporate social and environmental responsibility in Asian countries and other geographical regions. Corporate Social Responsibility and Environmental Management, 14(4), 189-205.

Bayoud, N. S., Kavanagh, M., & Slaughter, G. (2012). Factors influencing levels of corporate social responsibility disclosure by Libyan firms: A mixed study. International Journal of Economics and Finance, 4(4), 13-29.

Bebbington, J., Higgins, C., & Frame, B. (2009). Initiating sustainable development reporting: evidence from New Zealand. Accounting, Auditing & Accountability Journal, 22(4), 588-625.

Belal, A. R., & Cooper, S. (2011). The absence of corporate social responsibility reporting in Bangladesh. Critical Perspectives on Accounting, 22(7), 654-667.

Blowfield, M. (2004). Implementation deficits of ethical trade systems: lessons from the Indonesian cocoa and timber industries. Journal of Corporate Citizenship, 13(Spring 2004), 77-90.

Brammer, S., & Millington, A. (2008). Does it pay to be different? An analysis of the relationship between corporate social and financial performance. Strategic Management Journal, 29(12), 1325-1343.

Campbell, J. L. (2007). Why Would corporations behave in socially responsible ways? an institutional theory of corporate social responsibility. The Academy of Management Review, 32(3), 946-967.

Carroll, A. B. (1979a). A Three-dimensional conceptual model of corporate performance. The Academy of Management Review, 4(4), 497-505.

Carroll, A. B. (1991b). The pyramid of corporate social responsibility: toward the moral management of organisational stakeholders. Business Horizons, 34(4), 39-48.

Chambers, E., Chapple, W., Moon, J., & Sullivan, M. (2003). CSR in Asia: A seven country study of CSR website reporting. International Centre for Corporate Social Responsibility research paper series, no. 09-2003.

https://pdfs.semanticscholar.org/5f2b/1f5e4ebba3c7cc0038c60b202c03eae33a28.pdf

Chapple, W., & Moon, J. (2005). Corporate social responsibility (CSR) in Asia: a seven-country study of CSR web site reporting. Business & Society, 44(4), 415-441.

Chintrakarn, P., Jiraporn, P., Kim, J. C., & Kim, Y. S. (2016). The effect of corporate governance on corporate social responsibility. Asia-Pacific Journal of Financial Studies, 45(1), 102-123.

Clarkson, M. (1995). A stakeholder framework for analysing and evaluating corporate social performance. Academy of management review, 20(1), 92-117.

Crane, A., McWilliams, A., Moon, J., & Matten, D. (2008). The Corporate Social Responsibility Agenda. In The Oxford handbook of corporate social responsibility (pp. 3-14). Oxford University Press.
https://www.researchgate.net/publication/297193240_The_Oxford_Handbook_of_Corporate_Social_Responsibility

Dentchev, N. A. (2004).Corporate social performance as a business strategy. Journal of Business Ethics, 55(4), 395-410.

DeVaus, D. A. (2002b). Surveys in Social Research (5th ed.). London: Routledge.
https://www.academia.edu/6653978/Surveys_in_Social_Research_5th_edition

Dobers, P., & Halme, M. (2009). Corporate social responsibility and developing countries. Corporate Social Responsibility and Environmental Management, 16(5), 237-249.

Dutta, K., & Durgamohan, M. (2008). Corporate social strategy: relevance and pertinence in the indian context. Institute for International Management and Technology, India.
http://citeseerx.ist.psu.edu/viewdoc/download?doi=10.1.1.484.1635&rep=rep1&type=pdf

Fama, E. F., & Jensen, M. C. (1983). Separation of ownership and control. The Journal of Law and Economics, 26(2), 301-325.

Fernando, M. (2007a). Corporate social responsibility in the wake of the Asian tsunami: a comparative case study of two Sri Lankan companies. European Management Journal, 25(1), 1-10.

Fernando, M. (2010b). Corporate social responsibility in the wake of the Asian tsunami: Effect of time on the genuineness of CSR initiatives. European Management Journal, 28(1), 68-79.

Fernando, S., Lawrence, S., Kelly, M., & Arunachalam, M. (2015). CSR practices in Sri Lanka: an exploratory analysis. Social Responsibility Journal, 11(4), 868-892.

Friedman, M. (1970). The social responsibility of business is to increase its profits. In Walther Zimmerli, W. Ch., ·Richter, K., & Holzinger, M. (Eds), Corporate Ethics and Corporate Governance. Springer-Verlag Berlin Heidelberg.
https://link.springer.com/chapter/10.1007/978-3-540-70818-6_14

Frynas, J. G. (2006). Introduction: corporate social responsibility in emerging economies. The Journal of Corporate Citizenship, 24, 16-19.

Fuhrmann, S., Ott, C., Looks, E., & Guenther, T. W. (2016). The contents of assurance statements for sustainability reports and information asymmetry. Accounting and Business Research, 47(4), 369-400.

Harvey, B., & Schaefer, A. (2001). Managing relationships with environmental stakeholders: a study of UK water and electricity utilities. Journal of Business Ethics, 30(3), 243-60.

Hay, R., & Gray, E. (1974). Social Responsibilities of Business Managers. The Academy of Management Journal, 17(1), 135-143.

Heenetigala, K. (2016). Community Development as a CSR Strategy for Sri Lanka. Journal of Business Systems, Governance & Ethics, 11(1), 38-49.

Hemingway, C. A. (2005). Personal values as a catalyst for corporate social entrepreneurship. Journal of Business Ethics, 60, 233-249.

Hillman, A. J., & Dalziel, T. (2003). Boards of directors and firm performance: integrating agency and resource dependence perspectives. Academy of Management Review, 28(3), 383-396.

Hemingway, C. A., & Maclagan, P. W. (2004). Managers' personal values as drivers of corporate social responsibility. Journal of Business Ethics, 50(1), 33-44.

Ibrahim, N. A., & Angelidis, J. P. (1995). The Corporate social responsiveness orientation of board members: are there differences between inside and outside directors? Journal of Business Ethics, 14(5), 405-410.

Jamali, D. (2007). The case for strategic corporate social responsibility in developing countries. Business and Society Review, 112(1), 1-27.

Jamali, D., & Mirshak, R. (2007). Corporate social responsibility (CSR): theory and practice in a developing country context. Journal of Business Ethics, 72(3), 243-262.

Jenkins, H. (2006). Small business champions for corporate social responsibility. Journal of Business Ethics, 67(3), 241-256.

Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: managerial behaviour, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305-360.

Jo, H., & Harjoto, M. A. (2011). Corporate governance and firm value: The impact of corporate social responsibility. Journal of Business Ethics, 103(3), 351-383.

Jones, T. M. (1995). Instrumental stakeholder theory: A synthesis of ethics and economics. Academy of Management Review, 20(2), 404-437.

Jose, P. D. (2016). Sustainability Education in Indian Business Schools: A Status Review. AD-minister Nº. 28 enero-junio, 255-272.

Khan, A., Muttakin, M. B., & Siddiqui, J. (2013). Corporate governance and corporate social responsibility disclosures: evidence from an emerging economy. Journal of Business Ethics, 114(2), 207-223.

Khan, F., & Beddewela, E. (2008). Corporate social responsibility practices: a comparative study of local and multinational companies in Sri Lanka. Sri Lankan Journal of Management, 13(3), 1-21.

Krechovska, M., & Prochazkova, P. T. (2014). Sustainability and its integration into corporate governance focusing on corporate performance management and reporting. Procedia Engineering, 69, 1144-1151.

Kumar, R., Murphy, D., & Balsari, V. (2001). Altered images: the 2001 state of corporate responsibility in India poll. Understanding and Encouraging Corporate Responsibility in South Asia, Update 1. Tata Energy Research Institute, New Delhi.
https://core.ac.uk/download/pdf/132846902.pdf

Kuruppu, K. A. D. T. D., & Suraweera, S. M. B. L. (2020). How far triple bottom line is practicing within the context of Corporate Social Responsibility with special reference to listed companies in CSE Sri Lanka. Iconic Research and Engineering Journal, 4(1), 124-131.

Mai, N. K., Nguyen, K. T., & Tran, T. T. H. (2021). Stakeholders and Corporate Social Responsibility (CSR) programme as key sustainable development strategies to promote corporate reputation - evidence from Vietnam. Cogent Business & Management, 8(1), 1-21.

Matten, D., & Moon, J. (2004a). Corporate social responsibility education in Europe. Journal of Business Ethics, 54(4), 323-337.

Mamic, I. (2005). Managing global supply chain: the sports footwear, apparel and retail sectors. Journal of Business Ethics, 59(1/2), 81-100.

McWilliams, A., & Siegel, D. (2001b). Corporate Social Responsibility: A Theory of the Firm Perspective. Academy of Management Review, 26(1), 117-127.

Mehrnaz, A., Gregory, M. M., Michelle, A., & Tony, R. W. (2020) Article Understanding the Conceptual Evolutionary Path and Theoretical Underpinnings of Corporate Social Responsibility and Corporate Sustainability. Sustainability,12, 1-17.

Muthuri, J. N., & Gilbert, V. (2011). An institutional analysis of corporate social responsibility in Kenya. Journal of Business Ethics, 98(3), 467-483.

O'Neill, H. M., Saunders, C. B., & McCarthy, A. D. (1989). Board members, corporate social responsiveness and profitability: are trade-offs necessary? Journal of Business Ethics, 8, 353-357.

Omer, W. K. H., Aljaaidi, K. S., Yusof, M. A., & Selamat, M. H. (2020). The Associations Of Board Of Directors’ Characteristics With Modified Audit Opinion. AD-minister Nº. 37 julio – diciembre, 5-34.

Parmar, B. L., Freeman, R. E., Harrison, J. S., Wicks, A. C., Purnell, L., & DeColle, S. (2010). Stakeholder theory: the state of the art. The Academy of Management Annals, 4(1), 403-445.

Pinkston, T. S., & Carroll, A. B. (1996). A retrospective examination of CSR orientations: have they changed? Journal of Business Ethics, 15(2), 199-206.

Pirithiviraj, J. C. D., & Kjendra, K. (2010). Relationship between Market orientation and corporate social responsibility with special reference to Sri Lankan financial sector. Journal of Emerging Trends in Economics and Management Sciences, 1(2), 107-113.

Pedersen, E. R., & Neergaard, P. (2009). What matters to managers? The what's, whys and how's of corporate social responsibility in a multinational corporation. Management Decision, 47(8), 1261-1280.

Prakash-Mani, K., Thorpe, J., & Zollinger, P. (2002). Developing value, the business case for sustainability in emerging markets, sustainability, the international finance corporation and the ethos Institute.
https://www.ifc.org/wps/wcm/connect/0e7089ef-1c40-487a-9db0-050e8eff86a9/Developing_Value_full.pdf?
MOD=AJPERES&CACHEID=ROOTWORKSPACE-0e7089ef-1c40-487a-9db0-050e8eff86a9-jkD0Xvs

Porter, M. E., & Kramer, M. R. (2002). The competitive advantage of corporate philanthropy. Harvard Business Review, 80(12), 56-68.

Post, F. R. (2003). A response to the social responsibility of corporate management: a classical critique. Mid-American Journal of Business, 18(1), 25-35.

Rais, S., & Goedegebuure, R. V. (2009). Corporate social performance and financial performance. The case of Indonesian firms in the manufacturing industry. Problems and Perspectives in Management, 7(1), 224-234.

Rathnasiri, H. (2003). Corporate social responsibility practices of Sri Lankan private sector: an exploratory study. Sri Lanka Journal of Management, 8(3-4), 195-228.

Rathnayaka, M. N. C. S. (2018). Board Involvement in corporate Sustainability reporting: evidence from Sri Lanka. Corporate Governance, 18(6), 1042-1056.

Reed, D. (2002). Employing normative stakeholder theory in developing countries, a critical theory perspective. Business Society, 41(2), 166-207.

Rock, M. (2002). Pathways to industrial environmental improvement in the East Asian newly industrialising economies. Business Strategy and the Environment, 11(2), 90-102.

Said, R., Zainuddin, Y. H., & Haron, H. (2009). The relationship between corporate social responsibility disclosure and corporate governance characteristics in Malaysian public listed companies. Social Responsibility Journal, 5(2), 212-226.

Saunders, M., Lewis, P., & Thornhill, A. (2009). Research Methods for Business Students (5th ed.). Pitman: London.
https://epdf.pub/

Schein, E. H. (1992). Organisational culture and leadership (3rd ed.). San Francisco, CA: Jossey-Bass.
https://epdf.pub/

Scherer, A. G., & Palazzo, G. (2007). Toward a political conception of corporate responsibility: business and society seen from a Habermasian perspective. Academy of Management Review, 32(4), 1096–1120.

Schwaiger, M. (2004). Components and parameters of corporate reputation -- an empirical study. Schmalenbach Business Review, 56(1), 46-71

Shamil, M. M., Shaikh, J. M., Ho, P. L., & Krishnan, A. (2014). The influence of board characteristics on sustainability reporting: empirical evidence from Sri Lankan firms. Asian Review of Accounting, 22(2), 78-97.

Sheham, A. (2016). Survey on corporate social responsibility in Sri Lanka.
E-Repository, 1-18.

Singh, K., & Misra, M. (2021). The evolving path of CSR: toward business and society relationship. Journal of Economic and Administrative Sciences. 38(2), 304-332.

Sirmon, D. G., & Lane, P. J. (2004). A model of cultural differences and international alliance performance. Journal of International Business Studies, 35(4), 306-319.

Stein, V., & Wiedemann, A. (2016). Risk governance: conceptualisation, tasks, and research Agenda. Journal of Business Economics, 86(8), 813-836.

Thayaraj, M. S., & Karunarathne, W. V. A. D. (2021). The Impact of Sustainability Reporting on Firms’ Financial Performance. Journal of Business and Technology, 5(2), 51-73.

Tilakasiri, K. K. (2013). Corporate Social Responsibility and Social; Economic and Environmental Development in Sri Lanka. Kelaniya Journal of Human Resource Management, 8(2), 93-133.

Shirodkar, V., & Shete, N. (2021). The Impact of Domestic CSR on the Internationalisation of Emerging Market Multinational Enterprises: Evidence from India. Management International Review, 61, 799-829.

Visser, W. (2008). Corporate social responsibility in developing countries. In The Oxford Handbook of Corporate Social Responsibility (pp. 449-473). Oxford University Press.
https://www.researchgate.net/publication/318094922_Corporate_Social_Responsibility_in_Developing_Countries

Vitell, S. J., & Paolillo, J. G. P. (2004). A cross-cultural study of the antecedents of the perceived role of ethics and social responsibility. Business Ethics A European Review, 13(2-3), 185-199.

Waddock, S. A., Bodwell, C., & Graves, S. B. (2002). Responsibility: the new business imperative. Academy of Management Executive, 16(2), 132-147.

Waldman, D., Sully de Luque, M., Washburn, N., & House, R. J. (2006). Cultural and leadership predictors of corporate social responsibility values of top management: A GLOBE study of 15 countries. Journal of international business studies, 37, 823-837.

Welford, R. (2005). Corporate social responsibility in Europe, North America and Asia. Journal of Corporate Citizenship, 17(1), 33-52.

Wijesinghe, K. W. (2012). Current context of disclosure of corporate social responsibility in Sri Lanka. Procedia Economics and Finance, 2, 171-178.

Wijethilake, C., Ekanayake, A., & Perera, S. (2015). Board involvement in corporate performance: evidence from a developing country. Journal of Accounting in Emerging Economies, 5(3), 250-268.

Wijethilake, C., Upadhaya, B., & Lama, T. (2021). The role of organisational culture in organisational change towards sustainability: evidence from the garment manufacturing industry. Production Planning and Control, 1-20.

Young, S., & Thyil, V. (2009). Governance, employees and CSR: Integration is the key to unlocking value. Asia Pacific Journal of Human Resources, 47(2), 167-185.