Business Commons^™

Small And Mighty: An Analysis Of Foundational Aspects Of Small Family Firms And Their Corporate Social Responsibility, Ashlyn Crosby

Accounting Undergraduate Honors Theses

This thesis investigates the foundational aspects of small family firms to understand how their unique characteristics create differences among various types of firms. This review examines five key business components: operations, longevity, innovation, succession, and decision-making within these firms. The analysis in this report focuses on businesses that operate within the United States. When considering the American economic model, it is also vital to consider the corporate social responsibility (CSR) of small businesses and, due to its emergence as an integral aspect of contemporary business practices, the impact on society, the environment, and stakeholders. While CSR is frequently associated with …

Essays In Mutual Funds, Aadhaar Verma

Doctor of Business Administration Dissertations

This dissertation examines mutual fund portfolio formation, the economic forces that determine how fund managers construct their portfolios, and the market effects of fund portfolio disclosures.

In the first chapter of my dissertation, I study how funds modify their portfolios around disclosure dates in order to cater to their investors’ non-financial preferences. Using social norms and investor boycotts surrounding tobacco and firearm sectors as a proxy for non-financial preferences, I find that these stocks experience significant negative returns on portfolio disclosure dates and significant positive returns on the day after the portfolio disclosure. I also find that funds accelerate their …

Relationship Between Csr Reporting, Csr Indices, And Financial Performance Of Hardware And Software Organizations, Cesar Castellanos

Walden Dissertations and Doctoral Studies

Organizational leaders around the world spend millions of dollars on ineffective corporate social responsibility (CSR) programs and CSR reporting strategies. Understanding the relationship between CSR reporting, CSR indices (CSRi), and financial performance is necessary to minimize unnecessary expenditures among organizational leaders. The purpose of this quantitative correlational study, grounded in Frederick’s CSR theory and Freeman’s stakeholder theory, was to examine the relationship between CSR reporting, CSRi, and financial performance of hardware and software organizations. Data were collected from the Security Exchange Commission and the official websites of 25 hardware and software organizations that were part of Fortune 500 between the …

Corporate Environmental Strategies For Balancing Profitability With Environmental Stewardship, Stephen I. Carmer

Walden Dissertations and Doctoral Studies

In the United States, citizens concerned with climate change and income inequity scrutinize the activities of corporations. Sustainability and corporate social responsibility (CSR) have a critical role in business management, because stakeholders demand transparency in a company's operations. This correlation study, grounded in stakeholder theory, examined the relationship between environmental initiatives, CSR, and net profit for U.S. corporations. Participants included 96 companies with listing on either National Association of Securities Dealers Automated Quotations, or the New York Stock Exchange, or both, with and without evidence of CSR and environmental disclosures. The multiple regression analysis significantly predicted higher net profit for …

An International Analysis Of Csr Rankings And A Country's Culture, Victoria Fisher

Senior Honors Theses and Projects

As globalization has increased, so too has the number of companies practicing corporate social responsibility (CSR) around the world. Social and environmental issues like global warming has been an underlying factor in this growing importance (Peng, 2012). Increasingly, companies are communicating their activities through CSR reports that outline corporate initiatives to access and take responsibility for the company's effects on the global environment and impact on social welfare. In this paper, we will expand on previous results found in "A Study of a How CSR Rankings Are Affected in a Globalized Economy", which is published in McNair Scholars Research Journal, …

Accounting For Impact: A Path To Innovation Through Csr Reporting, Madison F. Davis

Honors Projects

Corporate Social Responsibility (CSR) Reporting has emerged as a way for companies to communicate emphasis and measures beyond the traditional profit. CSR Reporting has the potential to be used as a tool for companies to move from just compliance with sustainability standards to promote efficiency and innovation. Through case studies of current users, my project explores three reporting platforms and how these platforms can help companies measure this transition to efficiency and innovation rather than using sustainability practices as window-dressing for the reputation company.

The Effects Of Corporate Social Responsibility On Financial Performance, Marly Mentor

Honors Undergraduate Theses

Companies have taken the initiative to be socially responsible over the years. In the past, the focus for companies has been on maximizing wealth. With the growth of corporate social responsibility (CSR), there has been many debates regarding its benefits. More companies are beginning to realize the value of being socially responsible and how critical it is to business function. This paper researches past studies on the relationship between corporate social responsibility and financial performance. This relationship is then tested using a reliable source of data on corporate social responsibility performance. This study uniquely looks at the accounting and market-based …

Implicaciones De La Ética Profesional En La Responsabilidad Social Empresarial De La Dian Y De Interbolsa En Colombia, Jonathan Javier Ortiz Morales, Mayra Alejandra Coronado Romero

Administración de Empresas

Este artículo se realiza con la intención de identificar las implicaciones de la ética profesional aplicada en la responsabilidad social empresarial tomando como eje principal los desfalcos de la Dirección Nacional de Impuestos y Aduanas Nacionales (DIAN) en 2011 y de InterBolsa en 2012 en Colombia, cuyo Objetivo es realizar un estudio descriptivo, debido a que al tomar diferentes puntos de vista y analizarlos se dan respuestas al planteamiento del que trata el presente artículo. Es importante resaltar la relación existente entre los hechos y el término ética profesional debido a que es uno de los códigos de conducta que …

Responsabilidad Social Empresarial En El Sector Autopartes Desde La Perspectiva De Los Empleados, Hugo Armando Poveda Varela

Contaduría Pública

Este artículo de trata el tema de la Responsabilidad Social Empresarial en la ciudad de Bogotá DC en las pequeñas y medianas empresas del sector de la comercialización de autopartes; en específico, realice un análisis de su significado, aplicación y medición desde la perspectiva del empleado. Puesto que es deber de quienes investigan y ejecutan de RSE conocer y evaluar la posición de los stakeholders involucrados en acciones, recoge la percepción de los empleados participantes en las diferentes actividades de RSE. El artículo expone conceptos realizados por autores expertos en el tema, observa la evolución de las pyme del sector …