دانلود رایگان مقاله انگیزه و موانع برای گزارش مسئولیت اجتماعی شرکت شواهدی از صنعت هواپیمایی

abstract

Corporate social responsibility (CSR) has become a popular topic, as related research saliently suggests that CSR reporting has positive impacts, including improving corporate reputation, achieving employee trust, and enhancing customers' satisfaction. Consequently, in the past few years, companies have increasingly begun to report their CSR initiative outcomes, while the majority struggles to adopt similar initiatives. The research presented herein investigates motivations and barriers for reporting CSR outcomes by providing evidence from airline companies to investigate this disparity. Data collected through survey and confirmatory interviews indicates that respondents believe that government is the most important reader (or customer) of CSR reports. Similar to other industries, CSR reporting's major motivations are related to reputation and brand value, employees' CSR awareness, communication with stakeholders, management systems, management culture, market share, and transparency with the government. An enhanced understanding of related barriers and motivators should assist policymakers and company executives in their strategic decision-making regarding CSR reporting, thereby contributing to advancement toward sustainability

5. Conclusions

5.1. Conclusion regarding the research questions This study's objective is to provide a comprehensive view of motivations and barriers in the airline industry in publishing CSR reports. The research results indicate that all respondents believe government is the most important reader, followed by owners, customers, employees, internal managers, and the community. When determining what factors motivate airlines to publish CSR reports, this study's message is that the major motivations for CSR reporting are related to reputation and brand value, employees' awareness of CSR, communication with stakeholders, management systems, management culture, market share, and transparency with the government. Regarding barriers to reporting CSR information, respondents generally agreed that the biggest barriers were that the effort was time consuming, they had to confront adverse or sensitive information, collecting credible data was an effort, and it was not always clear how to fulfill resource utilization goals. Meanwhile, among managers who work for airlines that do not report CSR information, the CSR report is still perceived as unnecessary, which raises a range of questions as to how they can communicate with related departments, analyze costs and benefits, and seek a dedicated budget for CSR reporting.