economic performance of czech business entities in the context of csrs’ implementation
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ID: 178226
2013
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Abstract
The term responsible entrepreneurship refers to economic success of a business by the inclusion of social and environmental considerations into a company’s operational processes. It satisfies customers’ demands, whilst also managing the expectations of employees, suppliers and the surrounding community. In general, the term Social Corporate Responsibility means a positive contribution to society including management of enterprise’s environmental impacts. The major determinants of the CSR values can be explored such as economic, cultural and leadership factors. Corporate Social Responsibility has been receiving increased attention also from bodies which give certification to companies with CSR in practice. There are different certificates which companies can apply for, if being „responsible“, such as SA 8000, GRI, AA1000, IiP or ISO26000. The aim of this paper is to introduce various certificates, namely SA 8000 and look in details on economic data of 9 companies, chosen from 25 in the Czech Republic, which received this label.Both traditional and modern indicators for assessment of business entities’ economic performance within the entity sample are employed as the inclusion of the economic factors on the CSR. Indices of credibility in order to evaluate the financial status of sample entities are utilised as well. The mentioned economic analysis is managed both in the period before the implementation of the certified CSR system and in the ex-post period. The results of economic analysis in the period before receiving the SA8000 certificate are evaluated using the mathematic-statistical methods to reveal development trend regarding their economic performance and to conduct comparison to respective industrial means.
| Reference Key |
basovnkov2013actaeconomic
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| Authors | ;Marcela Basovníková;Eva Abramuszkinová Pavlíková;Jan Vavřina |
| Journal | Talanta |
| Year | 2013 |
| DOI |
10.11118/actaun201361071985
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| URL | |
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