Search results

This study examines different types of Corporate Social Responsibility (CSR) practices across the industries in Pakistan along with their effectiveness. The main aim of this study is to research the CSR practices and growing trends of CSR in developing countries like Pakistan. Companies adopting CSR as a vital part of their company have frequently been encouraged across the industry and by the governments of their respective countries. A total of 120 individuals from public and private sector institutions participated in this research. The findings suggest that CSR is very effective across the industry. Furthermore, the practices of CSR will result in better social welfare of society. CSR practices have worked a great deal in increasing a company’s goodwill and raising its brand name. The theoretical and practical implications of these findings have been discussed in this chapter. Lastly, this research concludes with details of top effective practices adopted by different companies within same industry as well as across different industries.

The objective of this chapter is to explore the anti-corruption practices in Indonesian CSR best practice companies using the institutional theory. The methodology was based on focus group interview involving 10 CSR best practice companies; it was undertaken to obtain broader perspectives on anti-corruption practices. All respondent companies were involving their employees in anti-corruption practices in many ways. This study found that the institutionalization of anti-corruption practices is derived from both normative and mimetic isomorphism. Greater emphasis on integrating anti-corruption practices into CSR best practices would assist in enhancing awareness of the importance of anti-corruption practices, which in turn would improve the level of company’s trust and reliability. The anti-corruption practices in Indonesian CSR-based practice companies are applicable for general business activities and not specifically on CSR activities, such as charitable, sponsorship, donation, and community involvement. This is the first qualitative study that explores the anti-corruption practices in Indonesian companies. The study is important as corruption issues have been widely discussed in this country, and the Government is putting great efforts to combat corruption. Thus, this study brings valuable implications and insights to both academic and practical areas.

Introduction: Sustainable marketing practices foster a company and its stakeholders’ environmental, social, and economic well-being while promoting products and services. An integrated approach to sustainability recognises these three interdependent pillars, seeking to unite together. Investing in renewable energy has triple-bottom-line benefits – reducing greenhouse gas emissions, creating jobs, and promoting economic growth. Sustainable marketing practices can be a win-win for companies and the environment.

Need of the Study: Studying and understanding the sustainable development goals (SDGs) are crucial for India and worldwide. Sustainable marketing is becoming increasingly important for companies as they seek to meet the growing demand for sustainable products and services. Sustainable marketing practices can help businesses reduce environmental impact, promoting eco-friendly products and services.

Purpose of the Study: The study focused on achieving the SDGs requires addressing all three pillars of sustainability together. The study explored the different sustainable marketing practices that companies adopt worldwide, how they contribute to environmental, social and economic stability, the benefits of such practices, and the challenges companies face in implementing them.

Methodology: The study is based on secondary data – 10 companies, out of which 5 brands are among the top 10 brands (Souromi, 2023) and 5 are within the top 20 international sustainable brands (Fashinza, 2020) belonging to the textile industry worldwide, were chosen and their sustainable marketing practices were identified and analysed.

Findings: The study highlights standard sustainable marketing practices adopted by different companies worldwide in the textile industry, exploring the contribution of sustainable marketing practices in achieving SDGs.

The purpose of this chapter is to provide a comprehensive review of empirical research on performance management (PM) in former communist Central and Eastern European (CEE) countries, to evaluate the state of knowledge in this area and suggest possible directions for future research.

An examination of the literature was undertaken to review the empirical studies treating on PM in ex-communist countries from CEE. A total of 96 journal articles, PhD thesis, and conference papers were identified, categorized, and analyzed according to research questions, methodology, and theoretical framework. Contributions are classified by countries, according to progress in transition process (post-transition/transition countries) and membership in the Soviet Union (Soviet/non-Soviet countries). The review examines publications in four languages (English, French, Romanian, and Russian).

The literature review identified various stages of development of PM research and practice in the different groups of CEE countries.

In post-transition CEE countries, PM research follows the trends settled up in the developed countries (quantitative studies examining the extent of usage of different PM tools, influence of contingent factors, relationship PM-strategy, and impact on company’s performance). Also, the findings illustrate the modernization of PM practices: increasing importance of nonfinancial indicators and integrated performance management systems (PMS), although financial indicators are prevailing.

On the contrary, in transition countries PM research and practices are at an early stage, the reviewed literature highlights some specific issues related to transition context: the dynamic aspect of PM, change management, importance of informal systems, cultural aspects, and business traditions.

Because of the large number of CEE countries and the diversity of their national languages, many studies conducted in native languages have not been addressed in this literature review, which is essentially based on publications in English and French. Only for three CEE countries (Russia, Romania, and Moldova) publications in national language were considered.

This literature review may be useful for practitioners, providing insights on the extent of diffusion and usage of different PM tools and identifying difficulties and pitfalls to avoid in their implementation.

The chapter represents one of the first contributions to the knowledge about PM research and practice in former communist CEE countries. The adopted framework for reviewing and classifying the literature allows identifying the differences in PM research and practices between post-transition/transition and Soviet/non-Soviet countries.

Considering the dearth of industry-specific empirical research exploring sustainability reporting in the context of developing countries, this chapter aims to critically examine the extent and the nature of sustainability information disclosure of environmentally polluting industries in India.

Data are collected from business responsibility reports (BRRs), sustainability reports, Corporate Social Responsibility (CSR) reports and integrated reports of all 57 energy and mining companies included in NIFTY500 Index at National Stock Exchange of India for the year 2017–2018 and 2018–2019. Content analysis is used to examine the sustainability disclosure practices and one-way analysis of variance (ANOVA) statistical analysis is performed to test the difference across various dimensions of sustainability reporting of companies.

The results indicate low environmental reporting of the key indicators by energy and mining companies in India. It is found that state-owned companies have better social reporting practices against private sector companies. The findings also indicate that Global reporting initiative (GRI) based reporting have better sustainability disclosure practices and companies reporting based on BRR lack quantitative information disclosure.

The findings of the present chapter have several implications for policymakers, investors, regulators and management of these high environmental and social impact companies in India. The findings which coincide with the key areas of sustainability disclosure can be used for improving sustainability disclosure practices by the various stakeholders.

This is one of the first studies to investigate the nature and extent of sustainability performance disclosure of the companies from polluting industries in India. This chapter also contributes to the existing sustainability reporting literature by providing evidence on industry-specific disclosure in the context of a developing country.

This chapter aims to understand the communication practices of CSR in technological environments, specifically corporate websites. It is important to know what are the dimensions of CSR most valued in online communication, what content is more widespread, and if there is dialogic communication between organizations and different stakeholders. It was used a quantitative method of analysis, using the expanded web content analysis. It was based on the study results of the 1,000 largest Portuguese companies published by the Economic Journal in 2014. The chapter includes the analysis of the best companies from 24 sectors of activity of Portugal. Portuguese organizations use their websites to communicate about CSR practices. A large majority of companies dedicate to these subjects a higher number of pages. The findings indicate that the issues disseminated are various, but the predominance content is related to environmental dimension. Results suggest a low level of dialogic dimension adoption. It is proposed a theoretical framework of online communication of CSR that integrates a set of indicators from three interlinked dimensions: the technical dimension, the informational dimension and dialogical dimension, considering the different kind of publics and the different practice areas inherent to CSR. This framework is a contribution to the deepening of knowledge and understanding of online communication of CSR practices, on the perspective of public relations theory. It has practical implications to communication, because it proposes guidelines that should be considered in an effective online communication of CSR in organizations of various sectors of activity in Portugal. It is proposed a theoretical framework of an effective online communication of CSR that integrates a set of indicators from three interlinked dimensions that are part of the dialogical capacity of organizations.

This chapter examines the possibilities of economic growth in Russia from the perspective of the development of organizational capability, namely through the study of best managerial practices of multinational companies (MNCs) doing business in Russia, and their use by Russian companies. With tightening competition, companies are forced to focus on the development of organizational capabilities. Our large-scale empirical research into the managerial capabilities and management practices of MNCs and Russian companies employs a comprehensive sample of 1,530 companies and 1,245 companies in 2016 and 2017, respectively, covering the 10 main sectors of economic activity in Moscow and the Moscow region. The analysis was performed across five managerial capabilities: communication, leadership, problem-solving and decision-making, conflict resolution, and motivation, each subdivided into five management practices. Using statistical methods, we identified the major statistically significant differences in and between the managerial practices of MNCs and Russian companies operating in the Russian market, and their dynamics from 2016 to 2017. Taking MNCs operating in the Russian market as a benchmark, we discover that Russian companies need to close the gap in 17 out of the 25 managerial practices in order to maintain competitiveness in the Russian market and be able to influence their economic growth in Russia.

Intrapreneurship (IP) and Strategic Human Resource Management (SHRM) are a paradigm in which the current global scenario of increased homeoffice and professional globalization can have the capacity to stimulate professionals’ autonomy and new business orientations able to re-invent new strategies, services, technologies and even leadership development. This study, of an exploratory nature, aims to analyze the synchronicities between IP and SHRM, raised by relational dynamics translated into leadership, organizational culture and individual practices having as a facilitating factor technology as an agent of change for continuous improvement (based on the Kaizen philosophy). It is supported by a qualitative analysis through a case study of a leading Portuguese group, Grupo Salvador Caetano, which has been in existence for 75 years.

The results demonstrate that dynamic relations are the synchronicities of IP and SHRM as long as stimulated and transmitted to collaborators, and that technology, facilitated these processes. The flexibility of SHRM, the sequence of delegation and implementation of relational dynamics must be the key for the synchronicities of SHRM and IP to be two phenomena that go side by side and contribute to more effective performance and evolution among collaborators, as they support each other in creating firms’ value for customers. Some contributions to theory and practice, raised through a logic of “in-house entrepreneurship,” are also presented at the end of the study.

The paper provides an overview of research published in the innovation and operations management (IOM) literature on 15 methods for cost management in new product development, and it provides a comparison to an earlier review of the management accounting (MA) literature (Wouters & Morales, 2014).

This structured literature search covers papers published in 23 journals in IOM in the period 1990–2014.

The search yielded a sample of 208 unique papers with 275 results (one paper could refer to multiple cost management methods). The top 3 methods are modular design, component commonality, and product platforms, with 115 results (42%) together. In the MA literature, these three methods accounted for 29%, but target costing was the most researched cost management method by far (26%). Simulation is the most frequently used research method in the IOM literature, whereas this was averagely used in the MA literature; qualitative studies were the most frequently used research method in the MA literature, whereas this was averagely used in the IOM literature. We found a lot of papers presenting practical approaches or decision models as a further development of a particular cost management method, which is a clear difference from the MA literature.

This review focused on the same cost management methods, and future research could also consider other cost management methods which are likely to be more important in the IOM literature compared to the MA literature. Future research could also investigate innovative cost management practices in more detail through longitudinal case studies.

This review of research on methods for cost management published outside the MA literature provides an overview for MA researchers. It highlights key differences between both literatures in their research of the same cost management methods.

Corporate social responsibility (CSR)¹ has become such an important and popular concept along with the rise of the importance of sustainable development (SD) in the world. Nowadays, CSR is focused on goals such as poverty reduction and SD. It has become clear to the business world that SD is no longer only the concern of governments and related non-governmental organisations (NGOs), and that they should also immediately start becoming concerned about the sustainability of resources and human development along with their financial sustainability. In this sense, establishment of multi-stakeholder dialogues and partnerships among all these actors has also become extremely important.