A comparative literature review survey of employee HIV and AIDS-related corporate social responsibility (CSR) practices in small, micro and medium enterprises (SMMEs) in Zimbabwe and South Africa
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Received February 7, 2019;Accepted February 26, 2019;Published April 1, 2019
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Author(s)Link to ORCID Index: https://orcid.org/0000-0002-4132-7224
, Masiwa Mutambara ,
Link to ORCID Index: https://orcid.org/0000-0001-9161-6043 -
DOIhttp://dx.doi.org/10.21511/ppm.17(1).2019.29
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Article InfoVolume 17 2019, Issue #1, pp. 339-347
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Cited by1 articlesJournal title: HealthcareArticle title: Beyond COVID-19 Pandemic: An Integrative Review of Global Health Crisis Influencing the Evolution and Practice of Corporate Social ResponsibilityDOI: 10.3390/healthcare9040453Volume: 9 / Issue: 4 / First page: 453 / Year: 2021Contributors: Henry Asante Antwi, Lulin Zhou, Xinglong Xu, Tehzeeb Mustafa
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This article reviews employee HIV and AIDS-related corporate social responsibility (CSR) practices by small business in Zimbabwe and South Africa. The article aims to present a comparative snapshot of how SMMEs are responding to the epidemic as a basis for developing a CSR framework that could be implemented by SMMEs in both countries. The article applies an exploratory literature review methodology to extract data from secondary sources. Research findings show that HIV and AIDS-related CSR in Zimbabwe appear disengaged from the direct influence of corporate business, the opposite of what South African SMMEs experience. In South Africa, SMME CSR practices experience pressure from large firms. However, differences in economic status between the two countries show no effect on the CSR behaviors of SMMEs in both countries when compared with each other. In both countries, findings reveal that SMMEs hardly establish HIV and AIDS policies and therefore rely on informal CSR practices to assist employees to deal with the pandemic in the workplace. Thus, the article submits that while HIV and AIDS practices are not formalized in both countries, SMMEs fulfil their epidemic-related CSR obligations towards employees’ corresponding with their smallness. In conclusion, the study recommends an empirical examination of the research question to establish a grounded recommendation for the development of a SMMEs CSR framework that could be implemented by SMMEs in both countries.
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JEL Classification (Paper profile tab)M14
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References50
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Tables0
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The relationship between corporate social responsibility and earnings management: accounting for endogeneity
Investment Management and Financial Innovations Volume 15, 2018 Issue #4 pp. 69-84 Views: 3867 Downloads: 426 TO CITE АНОТАЦІЯThis study examines the relationship between corporate social responsibility (CSR) and earnings management after controlling for endogeneity of CSR. Using a sample of non-financial firms listed on Korean Securities Market between 2002 and 2010, this study finds that ignoring endogeneity biases the estimated relation between CSR and earnings management. Specifically, the results show that the negative and significant relation between CSR commitment and discretionary accruals reported in the previous studies becomes insignificant. However, the negative and significant relation between CSR commitment and real activities manipulation remains significant even when the endogeneity of CSR commitment is taken into account. Therefore, this study provides evidence that proactive CSR engagement significantly affects firm’s practice of real activities manipulation, while it does not affect its practice of discretionary accruals. These results indicate that CSR commitment leads managers to be more responsible in management of operational activities than in accruals management.
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Does board composition have an impact on CSR reporting?
Problems and Perspectives in Management Volume 15, 2017 Issue #2 pp. 19-35 Views: 3836 Downloads: 1486 TO CITE АНОТАЦІЯCorporate social responsibility (CSR) reporting plays a key role in management control, particularly in light of the increased demand for non-financial reporting after the financial crisis of 2008–2009. This literature review evaluates 47 empirical studies that concentrate on the influence of several board composition variables on the quantity and quality of CSR reporting. The author briefly introduces the research framework that underpins current empirical studies in this field. This is followed by a discussion of the main variables of board composition: (1) committees (audit and CSR committees), (2) board independence, (3) board expertise, (4) CEO duality, (5) board diversity (gender and foreign diversity), (6) board activity, and (7) board size. The author, then, summarizes the key findings, discusses the limitations of the existing research and offers useful recommendations for researchers, firm practice and regulators.
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From the corporate social responsibility reporting to the integrated reporting: the case of Sabaf S.p.a
Renato Camodeca , Alex Almici doi: http://dx.doi.org/10.21511/ppm.15(1-1).2017.01Problems and Perspectives in Management Volume 15, 2017 Issue #1 (cont.) pp. 150-157 Views: 2338 Downloads: 1000 TO CITE АНОТАЦІЯIn December 2013, the International Integrated Reporting Council (IIRC) published the International Integrated Reporting Framework.
The aim of the Framework is to provide the guiding principles and the content elements of an integrated report. The integrated report constitutes an evolutionary step in the corporate’s financial and non-financial communication, moving from the social responsibility reporting to the integrated reporting.
This practice is at the beginning in Europe and especially in Italy, where only a few listed companies have decided to face the multitude of challenges the integrated report implies.
Considering the relevance of such a new form of communication, the paper examines the main steps carried out by an Italian listed company moving towards the integrated report. The research has been conducted by adopting a qualitative case study approach, by focusing on Sabaf S.p.a, an Italian listed medium sized company belonging to the Star Segment. This company has been selected, because it was one of the first adopters of the integrated report among the Italian listed companies.
The study is built on data gathered through sites visits, structured interviews and company materials.
The paper examines Sabaf’s transition from the corporate social responsibility report to the integrated report, aiming at answering the following research question:
Why has Sabaf moved to integrated reporting? Which are Sabaf’s main steps towars the integrated report? How is the Sabaf’s integrated reporting process going?
The findings should be of interest to a number of parties including standard setters, firms, financial advisors, auditors and users of non-financial statements.