دانلود رایگان مقاله انگلیسی ارزیابی ادغام بین شیوه های مسئولیت اجتماعی شرکت ها و سیستم های مدیریت - الزویر 2018

Abstract

The concept of corporate social responsibility (CSR) is associated with the idea that every organization should integrate environmental, economic and social issues as part of their organizational philosophy. In companies with a higher degree of development in terms of CSR, sustainable practices are integrated into management systems. When focusing on Latin America, this integration may be at its first steps, but there is a vacuum in the literature in this field. Based on this reality, this paper aims to evaluate the integration between CSR practices and management systems in companies in Brazil based on experts’ perceptions. Employing a conceptual model covering how stakeholder demands are incorporated in organizational practices using a continuous improvement approach, we performed a survey with experts in the area. Results revealed opportunities for improvements in all CSR practices evaluated, most of which were considered by the experts to have been implemented only superficially. In a comparative analysis, two practices stood out in relation to the others: reporting of CSR results to stakeholders and evaluation of the performance of CSR activities using pre-established indicators. Practices associated with planning of CSR activities are the most superficially implemented, adversely affecting CSR performance. The authors believe that the findings of this study could be useful for business managers and academics as guidance towards improved CSR efforts.

 CONCLUSIONS

The objective of this paper was to evaluate the integration between CSR practices and management systems in companies in Brazil and to identify the best and least integrated practices. The integration model proposed by Asif et al. (2013) was used together with the perceptions of experts on CSR in Brazil. The research strategy involved sending a questionnaire to 184 experts, of whom 48 replied. The data collected were analyzed by MDS to identify outlier respondents, and factor scores were used to order the practices. Based on the results, the objectives of the study were achieved. According to the respondents, all the CSR practices evaluated are implemented superficially by companies in Brazil, and there are ample opportunities for improvement. On a scale of from 0 to 10, the mean expert-assigned scores for all the practices were greater than 3.0 and less than 5.0. Two practices obtained the highest factor scores: Report CSR results to the stakeholders by means of annual reports, website updates, letters to shareholders etc. and Evaluate CSR performance using pre-set indicators. Five practices associated with the Plan stage of the PDCA cycle had the lowest scores: Ensure that there are no clashes of interest/redundancies in different stakeholders’ requirements; Ensure that different stakeholders’ requirements do not pull the organizational processes in different directions; Engage in stakeholder consultation; Define stakeholders and their requirements; and Define CSR in the context of the organization and develop a business model for it.