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Search results for: state’s responsibility
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8225</div> </div> </div> </div> <h1 class="mt-3 mb-3 text-center" style="font-size:1.6rem;">Search results for: state’s responsibility</h1> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">8225</span> The Impact of Corporate Social Responsibility on Tertiary Institutions in Bauchi State Nigeria</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Aliyu%20Aminu%20Baba">Aliyu Aminu Baba</a>, <a href="https://publications.waset.org/abstracts/search?q=Mustapha%20Makama"> Mustapha Makama</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Tertiary institutions are citadel of learning and societal orientation. Due to the huge investment of various government to tertiary institutions, these institutions are solely financed by the government alone. As stakeholders of society, corporations have to have to intervene and provide corporate social responsibility. The study intends to investigate the role of Entrepreneurs in incorporating social Responsibility. Tertiary institutions are citadel of learning and societal orientation. Due to the huge investment of various government to tertiary institutions, the study intends to investigate the role of businesses and Entrepreneurs, which could be among the important contributions of businesses and Entrepreneurs on corporate social Responsibility to Tertiary Institutions in Bauchi State. Corporate social responsibility is vital in enhancing the infrastructural development of the tertiary institution as almost all individuals and corporate bodies benefit from this tertiary institutions. The study intends to examine the impact of corporate social responsibility to tertiary institutions and entrepreneurs in Bauchi state Nigeria. Questionnaires would be distributed to tertiary institutions and entrepreneurs in the Bauchi metropolis. The data collected will be analyzed with the help of SPSS version 23. The main objective is to investigate the role of businesses and Entrepreneurs, which could be among the important contributions of businesses and entrepreneurs on corporate social Responsibility to Tertiary Institutions in Bauchi State. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=corporate%20social%20responsibility" title="corporate social responsibility">corporate social responsibility</a>, <a href="https://publications.waset.org/abstracts/search?q=tertiary" title=" tertiary"> tertiary</a>, <a href="https://publications.waset.org/abstracts/search?q=institutions" title=" institutions"> institutions</a>, <a href="https://publications.waset.org/abstracts/search?q=profitability" title=" profitability"> profitability</a> </p> <a href="https://publications.waset.org/abstracts/140356/the-impact-of-corporate-social-responsibility-on-tertiary-institutions-in-bauchi-state-nigeria" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/140356.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">224</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">8224</span> An Examination of Business Ethics and Corporate Social Responsibility: A Case Study of Zenith Bank PLC Jalingo</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Abubakar%20Mohammed%20Bakoji">Abubakar Mohammed Bakoji</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The paper examine business ethics through it pursuit for corporate social responsibility to the society in which the business long existed, Zenith bank PLC was selected as case study for it longer period of its business in the state, in order to achieve the research objective of the paper which sought the following: i. To examine relationship between business ethics and corporate social responsibility in Zenith bank PLC Jalingo; ii. To establish whether or not such ethics statement that acclaim corporate social responsibility are adhere to by the Zenith bank PLC Jalingo; iii. To determine the benefit drive by the society on the corporate social responsibility of Zenith bank PLC Jalingo to the people of the state of their operation. The research was conducted using qualitative research design approach, where convenience sampling technique was adopted using semi structured interview to one of the key staff of Zenith bank PLC Jalingo and five other beneficiaries of Zenith bank PLC corporate social responsibility projects served as respondents. The data obtained was analyze using content analysis and the result of the findings revealed that Zenith bank PLC has a Good business ethics and they adhere to the ethics, that they have completed several viable projects to the state as their corporate social responsibility and the beneficiaries and the respondents beneficiaries has confirmed and have produced evidence of how the projects has assisted in stifle their hardship. Hence, business ethics has a significant relationship with corporate social responsibility in Zenith bank PLC Jalingo. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=business%20ethics" title="business ethics">business ethics</a>, <a href="https://publications.waset.org/abstracts/search?q=Corporate%20Social%20Responsibility" title=" Corporate Social Responsibility"> Corporate Social Responsibility</a>, <a href="https://publications.waset.org/abstracts/search?q=Zenith%20Bank%20PLC" title=" Zenith Bank PLC"> Zenith Bank PLC</a>, <a href="https://publications.waset.org/abstracts/search?q=business%20ethics" title=" business ethics"> business ethics</a> </p> <a href="https://publications.waset.org/abstracts/19801/an-examination-of-business-ethics-and-corporate-social-responsibility-a-case-study-of-zenith-bank-plc-jalingo" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/19801.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">479</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">8223</span> Responsibility to Protect and State Sovereignty: The Case of Syria</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Renu%20Kumari">Renu Kumari</a> </p> <p class="card-text"><strong>Abstract:</strong></p> State sovereignty refers to the ability and power of a state to be independent and not to have any interference of external actors in its internal affairs. This phenomenon has been accepted by International Law, which gives rights to the state to maintain its autonomy and territorial integrity without the interference of other actors. In of 1980’s and 1990’s the world has witnessed the worst case of human rights violence for instance, Rwanda genocide, the conflict in former Yugoslavia, Kosovo, Burundi, and Chad so and so forth. Though human rights violence is not a new phenomenon, it has been present all over the world in different time and space. But in 1990’s after the devastation of these conflicts and violence the world community came up with the notion of humanitarian intervention in which some states took the responsibility of protecting human rights violations and on the in order to protect they can intervene in the internal matters of a state specifically during civil war where state is unable to protect its people. Later on these so-called world community realized that intervention itself is a negative term that was criticized also therefore they came up with a different notion that sounded positive which known as responsibility to protect. In 2005 onwards, the notion of responsibility to protect accepted and recognized by the United Nations and states at a larger level. In the case of Syria on the name of responsibility to protect foreign interventions took place and due to the internal war Syrian people were already facing many problems, the government was not able to protect them. External invasion caused many devastating outcomes to the country. This paper is an attempt to analyze various dimensions of invasion of external affairs of a particular state and the status of sovereignty. Firstly, it lays out the notion of humanitarian intervention and then the responsibility to protect. Secondly, it looks in the case of Syria since 2011, the conflict of Syria. Thirdly it focuses on various efforts made by international organizations and other actors. Lastly, it looks why and how other actors intervene in the internal matter of Syria. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=state%20sovereignty" title="state sovereignty">state sovereignty</a>, <a href="https://publications.waset.org/abstracts/search?q=external%20actors" title=" external actors"> external actors</a>, <a href="https://publications.waset.org/abstracts/search?q=intervention" title=" intervention"> intervention</a>, <a href="https://publications.waset.org/abstracts/search?q=responsibility%20to%20protect" title=" responsibility to protect"> responsibility to protect</a> </p> <a href="https://publications.waset.org/abstracts/86315/responsibility-to-protect-and-state-sovereignty-the-case-of-syria" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/86315.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">169</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">8222</span> State’s Responsibility of Space Debris</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Athari%20Farhani">Athari Farhani</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Abstract The existence of space debris is a direct implication of human activities in outer space. The amount of orbital debris resulting from human exploration and use of outer space has been steadily increasing in the history of human exploration and use of outer space, so that space debris in the responsibility of the launching state. Space debris not only hs a direct impact on environmentalpollution but can also harm and endanger the safety of human life. Despite the legal provisions governing the exploration and use of outer space, both international space law and liability convention, however, these legal provisions are only basic prinsiples, so that further thought or effort are needed, such as new international legal instruments to regulate the existence of space debris. The method used in this research is normative juridical with an approach to written legal regulation, especially international agreements related to space law. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=state%E2%80%99s%20responsibility" title="state’s responsibility">state’s responsibility</a>, <a href="https://publications.waset.org/abstracts/search?q=space%20debris" title=" space debris"> space debris</a>, <a href="https://publications.waset.org/abstracts/search?q=outerspace" title=" outerspace"> outerspace</a>, <a href="https://publications.waset.org/abstracts/search?q=international%20law" title=" international law"> international law</a> </p> <a href="https://publications.waset.org/abstracts/167497/states-responsibility-of-space-debris" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/167497.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">105</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">8221</span> A Light in the Road of Protection of Civilians: Responsibility to Protect</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Zeynep%20Selin%20Acar">Zeynep Selin Acar</a> </p> <p class="card-text"><strong>Abstract:</strong></p> In the world of wars, it is aimed to find ways to protect civilians propound by political elites. Current threats may come from edges of the security concerns, meaning uncontrollable terrorist groups, unanticipated government-supported armed groups or separatists, and unimaginable merge of the previous with foreign supports or oppositions of which could flow into all groups– flaws of international state system. These threats resulted in transformation of inter-state system into a world system with distinctive actors and brought along the changes in strategic plans of political and military bodies, as well as adaptations of principles framing the strategies in terms of may-be-applicable international law constrained by ethical considerations. This paper aims to analyse the Responsibility to Protect (RtoP), being one of those, with its criteria aiming to regulate military interventions taking the protection of civilians both as the reason for intervention, jus ad bellum or right to war, and as the duties during the intervention, jus in bello or how to conduct the war. In addition it will discuss the rise of its bindingness in terms of Responsibility Not to Veto (RNtoV), Franco/Mexican Political Declaration opened in signature for UN member states on September 2015. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=civilian%20protection" title="civilian protection">civilian protection</a>, <a href="https://publications.waset.org/abstracts/search?q=protection%20as%20responsibility" title=" protection as responsibility"> protection as responsibility</a>, <a href="https://publications.waset.org/abstracts/search?q=responsibility%20to%20protect" title=" responsibility to protect"> responsibility to protect</a>, <a href="https://publications.waset.org/abstracts/search?q=responsibility%20not%20to%20veto" title=" responsibility not to veto"> responsibility not to veto</a> </p> <a href="https://publications.waset.org/abstracts/47402/a-light-in-the-road-of-protection-of-civilians-responsibility-to-protect" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/47402.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">261</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">8220</span> Bringing Ethics to a Violent System</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Zeynep%20Selin%20Acar">Zeynep Selin Acar</a> </p> <p class="card-text"><strong>Abstract:</strong></p> In international system, there has always been a cycle of violence, war and peace. As there travels the time, after Christianity and later Just War theorists, international relations theorists have been tried to limit violence and war. As pieces of international law, Peace of Augsburg, Kellog-Briand Pact, League of Nations Covenant and UN Charter were and are still not effective to prevent war. Moreover, in order to find a way around these rules, it is believed that a new excuse started to be used instead of violence or war, humanitarian intervention. However, it has neither a legal nor a universally accepted framework. As a result, it is open to be manipulated by states. In order to prevent this, Responsibility to Protect (RtoP) which gives a state the responsibility to protect its citizens against violence, is created. Additionally, RtoP transfers this responsibility to regional or international group of states at the time when a state is the origin of violence. In the lights of these, this paper analyzes RtoP as an ethical approach to war and peace studies because it provides other states as guardians and care-takers of people who do not belong to them or do not share any togetherness. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=ethics" title="ethics">ethics</a>, <a href="https://publications.waset.org/abstracts/search?q=humanitarian%20intervention" title=" humanitarian intervention"> humanitarian intervention</a>, <a href="https://publications.waset.org/abstracts/search?q=responsibility%20to%20protect" title=" responsibility to protect"> responsibility to protect</a>, <a href="https://publications.waset.org/abstracts/search?q=UN%20charter" title=" UN charter"> UN charter</a> </p> <a href="https://publications.waset.org/abstracts/47403/bringing-ethics-to-a-violent-system" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/47403.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">325</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">8219</span> The Duty of State to Punish Gross Violations of Human Rights</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Yustina%20Trihoni%20Nalesti%20Dewi">Yustina Trihoni Nalesti Dewi</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Gross violations of human rights consisting of crime against humanity, genocide and war crime, are serious international crimes. Prohibition such crimes have obtain to the level of international norms of jus cogens based on conventions and customary international law. Therefore, the duty of the state to punish the crimes is obligatory. The legal consequence of jus cogens is obligation erga omnes which are a matter of state responsibility. When a state is not willing or neglects to do so in its national law, it results in state responsibility to be imposed by international human rights and humanitarian law. This article reviews the concept of jus cogens and obligatio erga omnes that appear as two sides of the same coin. It also explains how international human rights and humanitarian law set down the duty of the state to punish gross violations of human rights. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=duty%20of%20states" title="duty of states">duty of states</a>, <a href="https://publications.waset.org/abstracts/search?q=gross%20violations%20of%20human%20rights" title=" gross violations of human rights"> gross violations of human rights</a>, <a href="https://publications.waset.org/abstracts/search?q=jus%20cogens" title=" jus cogens"> jus cogens</a>, <a href="https://publications.waset.org/abstracts/search?q=obligatio%20erga%20omnes" title=" obligatio erga omnes"> obligatio erga omnes</a> </p> <a href="https://publications.waset.org/abstracts/35926/the-duty-of-state-to-punish-gross-violations-of-human-rights" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/35926.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">471</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">8218</span> Responsibility to Protect: The Continuing Post-Colonial Western Hegemony</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Helyeh%20Doutaghi">Helyeh Doutaghi</a> </p> <p class="card-text"><strong>Abstract:</strong></p> In 2005, the doctrine of Responsibility to Protect (R2P) was created by the UN Member States agreeing to not only to have the primary responsibility to protect their civilians from genocide, war crimes, crimes against humanity and ethnic cleansing, but also to be responsible towards those civilians whose State was found manifestly failing in that regard. This paper will assess the doctrine of R2P and will argue that R2P too, just like humanitarian intervention, suffers from a lack of legal basis and political will to implement it. Or better said, it is being selectively used by the hegemon’s power to achieve its political will. In doing so, the origin and development shall be explained. Furthermore, it will be submitted that R2P has failed to achieve its purpose due to the unresolved Security Council’s deadlock. Lastly, the concept of legal morality entailed in R2P and its use in real life cases since 2005 will be examined. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=responsibility%20to%20protect" title="responsibility to protect">responsibility to protect</a>, <a href="https://publications.waset.org/abstracts/search?q=humanitarian%20intervention" title=" humanitarian intervention"> humanitarian intervention</a>, <a href="https://publications.waset.org/abstracts/search?q=United%20Nations" title=" United Nations"> United Nations</a>, <a href="https://publications.waset.org/abstracts/search?q=legitimacy" title=" legitimacy"> legitimacy</a>, <a href="https://publications.waset.org/abstracts/search?q=legality" title=" legality "> legality </a> </p> <a href="https://publications.waset.org/abstracts/48400/responsibility-to-protect-the-continuing-post-colonial-western-hegemony" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/48400.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">340</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">8217</span> Authority and Responsibility of Turkish Physical Education Teachers</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Mufide%20Cotuk">Mufide Cotuk</a>, <a href="https://publications.waset.org/abstracts/search?q=Muslim%20Bakir"> Muslim Bakir</a> </p> <p class="card-text"><strong>Abstract:</strong></p> National education in Turkey aims to provide superior education opportunities to students in order to develop their intellectual abilities in accordance with contemporary pedagogy. Physical education (PE) plays an important role in this context. Various factors affect the quality and efficiency of the process of PE. Factors related to governance are crucially important, especially those of authority and responsibility. For educational institutions at high school level, the factors affecting authority and responsibility have not been clearly delineated. Therefore, the aim of this study was to examine authority and responsibility of PE teachers as the balance between them. The study sample consisted of 60 PE teachers (19 women, 41 men) at 57 high schools in Istanbul (65% state and 35% private institutions). All PE teachers completed the study questionnaire collecting demographic and institutional data as knowledge and attitudes regarding authority and responsibility issues. The determination of authority and responsibility of PE teachers has been grounded on the law for government officials, course-passing regulations, and school sports regulations. The PE teachers declared as the primary source of their authority and responsibility ‘school sports regulations’ (56,7% of PE teachers), ‘course-passing regulations’ (36,7% of PE teachers) and ‘the law for government officials’ (30,0% of PE teachers). The PE teachers mentioned that the school administration burdened them with additional responsibilities (58,3% of PE teachers). Such ‘additional’ responsibilities were primarily related to ‘disciplinary regulations’ (21,7% of PE teachers) and ‘maintenance of school order’ (16,0% of PE teachers). In conclusion, authority and responsibility of PE teachers were not well balanced. As authority issues were not clearly stated, ‘compulsory’ responsibilities increased causing this imbalance. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=authority" title="authority">authority</a>, <a href="https://publications.waset.org/abstracts/search?q=PE%20teacher" title=" PE teacher"> PE teacher</a>, <a href="https://publications.waset.org/abstracts/search?q=responsibility" title=" responsibility"> responsibility</a>, <a href="https://publications.waset.org/abstracts/search?q=sport%20management" title=" sport management"> sport management</a> </p> <a href="https://publications.waset.org/abstracts/61889/authority-and-responsibility-of-turkish-physical-education-teachers" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/61889.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">345</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">8216</span> An Understanding of Corporate Social Responsibility in State-Owned Enterprises: The Case of Zimbabwe Revenue Authority</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Melody%20Mandevere">Melody Mandevere</a>, <a href="https://publications.waset.org/abstracts/search?q=Roselyn%20Cheruiyot"> Roselyn Cheruiyot</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Through Corporate Social Responsibility (CSR), organizations contribute to a stable environment that leads to a predictable climate for investment and trade. Organizations are now deviating from traditional CSR, where it was believed that the only responsibility of an organization is to meet its shareholder's needs. Organizations and society now believe that an organization has many stakeholders that it must satisfy for it to be viable. The function of State-Owned Enterprises (SOEs) is not profit making but providing service and accomplishing public policy objectives. SOEs demand consideration in the current economic climate because they represent an important part of the economies of many countries. Given the importance and complex relationship of the stakeholders in SOE, the paper seeks to examine how full name first Zimra is implementing its CSR activities. SOE managers are responsible for CSR implementation and stakeholder engagement. ZIMRA is one of the parastatals that plays a crucial role in the Zimbabwean economy. It is, therefore, important to understand how Zimra is implementing CSR. Qualitative research was used for the research. Interviews were contacted with Zimra managers to understand how they are implementing CSR. Although Zimra managers understand the CSR concept, the organization does not have a CSR strategy that includes their stakeholders, which may have a negative impact on stakeholder perception and the organization's reputation. The funding of the CSR strategy is also not sustainable. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=corporate%20social%20responsibility" title="corporate social responsibility">corporate social responsibility</a>, <a href="https://publications.waset.org/abstracts/search?q=managers" title=" managers"> managers</a>, <a href="https://publications.waset.org/abstracts/search?q=stakeholders" title=" stakeholders"> stakeholders</a>, <a href="https://publications.waset.org/abstracts/search?q=state-owned%20enterprises" title=" state-owned enterprises"> state-owned enterprises</a> </p> <a href="https://publications.waset.org/abstracts/163420/an-understanding-of-corporate-social-responsibility-in-state-owned-enterprises-the-case-of-zimbabwe-revenue-authority" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/163420.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">91</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">8215</span> Corporate Social Responsibility Disclosure, Tax Aggressiveness and Sustainability Report Assurance: Evidence from Thailand</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Eko%20Budi%20Santoso">Eko Budi Santoso</a>, <a href="https://publications.waset.org/abstracts/search?q=Kazia%20Laturette"> Kazia Laturette</a>, <a href="https://publications.waset.org/abstracts/search?q=Stanislaus%20Adnanto%20Mastan"> Stanislaus Adnanto Mastan</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study aims to examine the association between disclosure of social responsibility and tax aggressiveness in developing countries, namely Thailand. This is due to the increasing trend of disclosure of social responsibility in developing countries, even though this disclosure of information is still voluntary. On the other hand, developing countries have low taxation rate and investor protection infrastructures that allow the disclosure of social responsibility to be used opportunistically as a tool to fool the attainment of interests. This study also examines the role of assurance on the association between corporate social responsibility disclosure and tax aggressiveness. The assurance aims to provide confidence that the disclosure of social responsibility by the company is valid. This research builds an index to measure the disclosure of social responsibility based on the rules issued by the innovative Global Reporting. The results of the study are based on a sample of publicly traded companies in Thailand, which showed a positive association between disclosure of corporate social responsibility and tax aggressiveness, but it was further discovered that these results were mitigated by the existence of assurance against disclosure of corporate social responsibility. The results of this study indicate that the disclosure of corporate social responsibility can show that the company cares about the issue of social responsibility but does not automatically make the company as one that holds ethical values in its business practices. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=corporate%20social%20responsibility%20disclosure" title="corporate social responsibility disclosure">corporate social responsibility disclosure</a>, <a href="https://publications.waset.org/abstracts/search?q=tax%20aggressiveness" title=" tax aggressiveness"> tax aggressiveness</a>, <a href="https://publications.waset.org/abstracts/search?q=sustainability%20assurance" title=" sustainability assurance"> sustainability assurance</a>, <a href="https://publications.waset.org/abstracts/search?q=business%20ethics" title=" business ethics"> business ethics</a> </p> <a href="https://publications.waset.org/abstracts/115093/corporate-social-responsibility-disclosure-tax-aggressiveness-and-sustainability-report-assurance-evidence-from-thailand" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/115093.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">148</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">8214</span> Corporate Social Responsibility, Earnings, and Tax Avoidance: Evidence from Indonesia </h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Cahyaningsih%20Cahyaningsih">Cahyaningsih Cahyaningsih</a>, <a href="https://publications.waset.org/abstracts/search?q=Fu%27ad%20Rakhman"> Fu'ad Rakhman</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study examines empirically the association between corporate social responsibility (CSR) and tax avoidance. This study also investigates the effect of earnings on the relation between CSR and tax avoidance. Effective tax rate (ETR) and cash effective tax rate (CETR) were used to measure tax avoidance. Corporate social responsibility fund (CSRF) and corporate social responsibility disclosure (CSRD) were used as proxies for CSR. Test was conducted for public firms which were listed in the Indonesia Stock Exchange during the period of 2011-2014. Based on slack resource theory, this study finds that the relation between CSR and tax avoidance is moderated by earnings. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=corporate%20social%20responsibility%20disclosure" title="corporate social responsibility disclosure">corporate social responsibility disclosure</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20social%20responsibility%20fund" title=" corporate social responsibility fund"> corporate social responsibility fund</a>, <a href="https://publications.waset.org/abstracts/search?q=earnings" title=" earnings"> earnings</a>, <a href="https://publications.waset.org/abstracts/search?q=tax%20avoidance" title=" tax avoidance"> tax avoidance</a> </p> <a href="https://publications.waset.org/abstracts/57745/corporate-social-responsibility-earnings-and-tax-avoidance-evidence-from-indonesia" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/57745.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">279</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">8213</span> The Applicability of Just Satisfaction in Inter-State Cases: A Case Study of Cyprus versus Turkey</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Congrui%20Chen">Congrui Chen</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The European Court of Human Rights (hereinafter ECtHR) delivered its judgment of just satisfaction on the case of Cyprus v. Turkey, ordering a lump sum of 9,000,000 euros as the just compensation. It is the first time that the ECtHR applied the Article 41 of just compensation in an inter-state case, and it stands as the highest amount of just compensation awarded in the history of the ECtHR. The Cyprus v. Turkey case, which represents the most crucial contribution to European peace in the history of the court. This thesis uses the methodologies of textual research, comparison analysis, and case law study to go further on the following two questions specifically:(i) whether the just compensation is applicable in an inter-state case; (ii) whether such just compensation is of punitive nature. From the point of view of general international law, the essence of the case is the state's responsibility for the violation of individual rights. In other words, the state takes a similar diplomatic protection approach to seek relief. In the course of the development of international law today, especially with the development of international human rights law, States that have a duty to protect human rights should bear corresponding responsibilities for their violations of international human rights law. Under the specific system of the European Court of Human Rights, the just compensation for article 41 is one of the specific ways of assuming responsibility. At the regulatory level, the European Court of Human Rights makes it clear that the just satisfaction of article 41 of the Convention does not include punitive damages, as it relates to the issue of national sovereignty. Nevertheless, it is undeniable that the relief to the victim and the punishment to the responsible State are two closely integrated aspects of responsibility. In other words, compensatory compensation has inherent "punitive". <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=European%20Court%20of%20Human%20Right" title="European Court of Human Right">European Court of Human Right</a>, <a href="https://publications.waset.org/abstracts/search?q=inter-state%20cases" title=" inter-state cases"> inter-state cases</a>, <a href="https://publications.waset.org/abstracts/search?q=just%20satisfaction" title=" just satisfaction"> just satisfaction</a>, <a href="https://publications.waset.org/abstracts/search?q=punitive%20damages" title=" punitive damages"> punitive damages</a> </p> <a href="https://publications.waset.org/abstracts/72399/the-applicability-of-just-satisfaction-in-inter-state-cases-a-case-study-of-cyprus-versus-turkey" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/72399.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">270</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">8212</span> The Impact of Corporate Social Responsibility Information Disclosure on the Accuracy of Analysts' Earnings Forecasts </h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Xin-Hua%20Zhao">Xin-Hua Zhao</a> </p> <p class="card-text"><strong>Abstract:</strong></p> In recent years, the growth rate of social responsibility reports disclosed by Chinese corporations has grown rapidly. The economic effects of the growing corporate social responsibility reports have become a hot topic. The article takes the chemical listed engineering corporations that disclose social responsibility reports in China as a sample, and based on the information asymmetry theory, examines the economic effect generated by corporate social responsibility disclosure with the method of ordinary least squares. The research is conducted from the perspective of analysts’ earnings forecasts and studies the impact of corporate social responsibility information disclosure on improving the accuracy of analysts' earnings forecasts. The results show that there is a statistically significant negative correlation between corporate social responsibility disclosure index and analysts’ earnings forecast error. The conclusions confirm that enterprises can reduce the asymmetry of social and environmental information by disclosing social responsibility reports, and thus improve the accuracy of analysts’ earnings forecasts. It can promote the effective allocation of resources in the market. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=analysts%27%20earnings%20forecasts" title="analysts' earnings forecasts">analysts' earnings forecasts</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20social%20responsibility%20disclosure" title=" corporate social responsibility disclosure"> corporate social responsibility disclosure</a>, <a href="https://publications.waset.org/abstracts/search?q=economic%20effect" title=" economic effect"> economic effect</a>, <a href="https://publications.waset.org/abstracts/search?q=information%20asymmetry" title=" information asymmetry"> information asymmetry</a> </p> <a href="https://publications.waset.org/abstracts/114447/the-impact-of-corporate-social-responsibility-information-disclosure-on-the-accuracy-of-analysts-earnings-forecasts" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/114447.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">156</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">8211</span> Impact of Corporate Social Responsibility on the Organisational Performance</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Jagbir%20Singh%20Kadyan">Jagbir Singh Kadyan</a>, <a href="https://publications.waset.org/abstracts/search?q=C.%20A.%20Suman%20Kadyan"> C. A. Suman Kadyan</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The researchers attempts to establish whether a relationship exists between the social activities undertaken & the funds that has been spent by the selected corporate organisations. Corporate listed on the (NSE) National Stock Exchange of India, under different categories shall be selected as a sample for the purpose of this study. The researches shall also study the dynamics of corporate social responsibility funding, financing & management of corporate social responsibility funds by the above selected organisations in the Indian context. The rationale behind selecting & undertaking specific corporate social responsibility activities shall be analysed & interpreted to discover the real drivers of corporate social responsibility. Besides above, an attempt shall further make an effort to understand & analyse the nature of impact on the selected corporate organisations on its overall performances due to the activities undertaken under their specific corporate social responsibility programs. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=corporate%20social%20responsibility" title="corporate social responsibility">corporate social responsibility</a>, <a href="https://publications.waset.org/abstracts/search?q=organisational%20performance" title=" organisational performance"> organisational performance</a>, <a href="https://publications.waset.org/abstracts/search?q=national%20stock%20exchange" title=" national stock exchange"> national stock exchange</a>, <a href="https://publications.waset.org/abstracts/search?q=sustainability" title=" sustainability"> sustainability</a>, <a href="https://publications.waset.org/abstracts/search?q=society" title=" society"> society</a>, <a href="https://publications.waset.org/abstracts/search?q=health" title=" health"> health</a>, <a href="https://publications.waset.org/abstracts/search?q=education" title=" education"> education</a>, <a href="https://publications.waset.org/abstracts/search?q=sanitation" title=" sanitation"> sanitation</a>, <a href="https://publications.waset.org/abstracts/search?q=environment" title=" environment"> environment</a> </p> <a href="https://publications.waset.org/abstracts/18079/impact-of-corporate-social-responsibility-on-the-organisational-performance" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/18079.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">596</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">8210</span> In Search of Bauman’s Moral Impulse in Shadow Factories of China </h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Akram%20Hatami">Akram Hatami</a>, <a href="https://publications.waset.org/abstracts/search?q=Naser%20Firoozi"> Naser Firoozi</a>, <a href="https://publications.waset.org/abstracts/search?q=Vesa%20Puhakka"> Vesa Puhakka</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Ethics and responsibility are rapidly becoming a distinguishing feature of organizations. In this paper, we analyze ethics and responsibility in shadow factories in China. We engage ourselves with Bauman’s moral impulse perspective because his idea can contextualize ethics and responsibility. Moral impulse is a feeling of a selfless, infinite and unconditional responsibility towards, and care for, Others. We analyze a case study from a secondary data source because, for such a critical phenomenon as business ethics in shadow factories, collecting primary data is difficult, since they are unregistered factories. We argue that there has not been enough attention given to the ethics and responsibility in shadow factories in China. Our main goal is to demonstrate that, considering the Other, more importantly the employees, in ethical decision-making is a simple instruction beyond the narrow version of ethics by ethical codes and rules. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=moral%20impulse" title="moral impulse">moral impulse</a>, <a href="https://publications.waset.org/abstracts/search?q=responsibility" title=" responsibility"> responsibility</a>, <a href="https://publications.waset.org/abstracts/search?q=shadow%20factories" title=" shadow factories"> shadow factories</a>, <a href="https://publications.waset.org/abstracts/search?q=Bauman%E2%80%99s%20moral%20impulse" title=" Bauman’s moral impulse"> Bauman’s moral impulse</a> </p> <a href="https://publications.waset.org/abstracts/84339/in-search-of-baumans-moral-impulse-in-shadow-factories-of-china" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/84339.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">330</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">8209</span> Responsibility Attitude and Interpretation in Obsessive-Compulsive Disorder</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Ryotaro%20Ishikawa">Ryotaro Ishikawa</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Obsessive-Compulsive Disorder (OCD) is a common, chronic and long-lasting disorder in which a person has uncontrollable, reoccurring thoughts (obsessions) and behaviors (compulsions) that he or she feels the urge to repeat over and over. Inflated responsibility attitude and interpretation are central beliefs in a cognitive model of OCD. This study aimed to develop a Japanese version of the Responsibility Attitude Scale (RAS-J) and Responsibility Interpretation Questionnaire (RIQ-J). 98 participants (OCD group = 37; anxiety control group = 24; healthy control group = 37) completed the RAS-J, RIQ-J and other measures to assess the validity of the RAS-J and RIQ-J. As a result of analysis, both scales had adequate concurrent validity, demonstrated by significant correlations with other measures of OCD, anxiety, and depression. Group comparison data using ANOVA with Bonferroni method indicated that RAS-J and RIQ-J scores for the OCD group not only differed from the nonclinical group, but also from the clinically anxious comparison group. In conclusion, this study indicated that the developed RAS-J and RIQ-J effectively measure responsibility attitude and responsibility interpretation in the Japanese population. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=obsessive-compulsive%20disorder" title="obsessive-compulsive disorder">obsessive-compulsive disorder</a>, <a href="https://publications.waset.org/abstracts/search?q=responsibility" title=" responsibility"> responsibility</a>, <a href="https://publications.waset.org/abstracts/search?q=cognitive%20theory" title=" cognitive theory"> cognitive theory</a>, <a href="https://publications.waset.org/abstracts/search?q=anxiety%20disorder" title=" anxiety disorder"> anxiety disorder</a> </p> <a href="https://publications.waset.org/abstracts/67535/responsibility-attitude-and-interpretation-in-obsessive-compulsive-disorder" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/67535.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">274</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">8208</span> Normative Reflections on the International Court of Justice's Jurisprudence on the Protection of Human Rights in Times of War</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Roger-Claude%20Liwanga">Roger-Claude Liwanga</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This article reflects on the normative aspects of the jurisprudence on the protection of human rights in times of war that the International Court of Justice (ICJ) developed in 2005 in the Case Concerning Armed Activities on the Territory of the Congo (Democratic Republic of Congo v. Uganda). The article focuses on theories raised in connection with the Democratic Republic of Congo (DRC)'s claim of the violation of human rights of its populations by Uganda as opposed to the violation of its territorial integrity claims. The article begins with a re-visitation of the doctrine of state extraterritorial responsibility for violations of human rights by suggesting that a state's accountability for the breach of its international obligations is not territorially confined but rather transcends the State's national borders. The article highlights the criteria of assessing the State's extraterritorial responsibility, including the circumstances: (1) where the concerned State has effective control over the territory of another State in the context of belligerent occupation, and (2) when the unlawful actions committed by the State's organs on the occupied territory can be attributable to that State. The article also analyzes the ICJ's opinions articulated in DRC v. Uganda with reference to the relationship between human rights law and humanitarian law, and it contends that the ICJ had revised the traditional interaction between these two bodies of law to the extent that human rights law can no longer be excluded from applying in times of war as both branches are complementary rather than exclusive. The article correspondingly looks at the issue of reparations for victims of human rights violations. It posits that reparations for victims of human rights violations should be integral (including restitution, compensation, rehabilitation, satisfaction, and guarantees of non-repetition). Yet, the article concludes by emphasizing that reparations for victims were not integral in DRC v. Uganda because: (1) the ICJ failed to set a reasonable timeframe for the negotiations between the DRC and Uganda on the amount of compensation, resulting in Uganda paying no financial reparation to the DRC since 2005; and (2) the ICJ did not request Uganda to domestically prosecute the perpetrators of human rights abuses. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=human%20rights%20law" title="human rights law">human rights law</a>, <a href="https://publications.waset.org/abstracts/search?q=humanitarian%20law" title=" humanitarian law"> humanitarian law</a>, <a href="https://publications.waset.org/abstracts/search?q=civilian%20protection" title=" civilian protection"> civilian protection</a>, <a href="https://publications.waset.org/abstracts/search?q=extraterritorial%20responsibility" title=" extraterritorial responsibility"> extraterritorial responsibility</a> </p> <a href="https://publications.waset.org/abstracts/128688/normative-reflections-on-the-international-court-of-justices-jurisprudence-on-the-protection-of-human-rights-in-times-of-war" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/128688.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">137</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">8207</span> Law, Regulatory Transformations and Evolving Paradigm: The Case of Corporate Social Responsibility in India</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Shuchi%20Bharti">Shuchi Bharti</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This article intends to analyse the transforming nature of state and corporate sector relationship in the light of evolving regulatory and institutional aspects pertaining to Corporate Social Responsibility (CSR) in India. The focus is on evaluating the accounts of law and decentred discourses, relevant within the changing regulatory and institutional paradigm that substantially goes ahead of formal legal control of state towards corporate actors. At this vantage point, it is important to understand the state’s posture towards a changing scenario particularly as the tone is set by regulatory parameters pertaining to CSR to drive process of engagement with the stakeholders. The tripartite framework of the article intends to focus on finding on the vital interconnected aspects of the CSR provisions (Section 135) of The Companies Act 2013 (The Act), rise of new institutions and the emergence of the decentred regulatory space. Thus is earmarked in a neo-liberal paradigm; state is witnessed to perform a responsive function in engendering enhanced public role for the corporate sector. In this overarching framework the aim is to undertake a causal, exploratory and relational analysis of aspects pertaining law, regulation and institutional transformations. Firstly, focus is drawn on to investigate the relational facets of the advent of law and regulatory framework of CSR. Secondly, in the light of the historical evolution, a causal connection is attempted between globalization, emergence of international soft law framework and the Indian case of CSR. Finally, I look into how the new Companies Act mandates CSR expenditure vis- a -vis multiple parameters and guidelines. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=corporate%20social%20responsibility" title="corporate social responsibility">corporate social responsibility</a>, <a href="https://publications.waset.org/abstracts/search?q=stakeholders" title=" stakeholders"> stakeholders</a>, <a href="https://publications.waset.org/abstracts/search?q=soft%20law" title=" soft law"> soft law</a>, <a href="https://publications.waset.org/abstracts/search?q=decentred%20regulation" title=" decentred regulation"> decentred regulation</a> </p> <a href="https://publications.waset.org/abstracts/28137/law-regulatory-transformations-and-evolving-paradigm-the-case-of-corporate-social-responsibility-in-india" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/28137.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">300</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">8206</span> Responsibility of Corporate Manager: To Synthesize of the Different Theories by Economic, Political, Social, and Behavioral Perspectives</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Bahram%20Soltani">Bahram Soltani</a>, <a href="https://publications.waset.org/abstracts/search?q=Louai%20Ghazieh"> Louai Ghazieh</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Following the high profile financial scandals of 2007-2008, corporate management has been faced with strong pressures resulting from more regulatory requirements, as well as the increasing expectations of various groups of stakeholders. The responsibility acquired a big importance in front of this financial crisis. This responsibility requires more transparency and communication, inside the company with the collaborators and outside of the company with the society, while companies try to improve the degree of control and to authorize managers to realize the objectives of the company. The objective of this paper is to present the concept of the responsibility generally and the various types of manager’s responsibility in private individual within the company, as well as the explanatory theories of this responsibility through the various perspectives such as: economic, political, social and behavioral. This study should have academic and practical contributions particularly for regulators seeking to improve the companies’ practices and organizational functioning within capital market economy. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=manager" title="manager">manager</a>, <a href="https://publications.waset.org/abstracts/search?q=accountability" title=" accountability"> accountability</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20performance" title=" corporate performance"> corporate performance</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20crisis" title=" financial crisis"> financial crisis</a>, <a href="https://publications.waset.org/abstracts/search?q=behavior" title=" behavior"> behavior</a> </p> <a href="https://publications.waset.org/abstracts/17677/responsibility-of-corporate-manager-to-synthesize-of-the-different-theories-by-economic-political-social-and-behavioral-perspectives" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/17677.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">393</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">8205</span> Corporate Social Responsibility and Its Impact on Corporate Governance: Comparative Study between Listed Companies on Bucharest and Bombay Stock Exchange</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=L.%20Feleag%C4%83">L. Feleagă</a>, <a href="https://publications.waset.org/abstracts/search?q=M.%20Dumitra%C8%99cu"> M. Dumitrașcu</a>, <a href="https://publications.waset.org/abstracts/search?q=N.%20Feleag%C4%83"> N. Feleagă</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This article is a research on corporate governance. The aim of the study is to focus a special attention on the importance of corporate social responsibility and corporate governance, which are relevant, indeed necessary, for organizations. In this regard, we analyzed the corporate social responsibility in the context of corporate governance for companies listed on Bucharest and Bombay Stock Exchange. Therefore, we bring into the spotlight some differences between India and Romania linked with the importance ascribed to corporate social responsibility of a company. We presented the results of the demarche and we concluded suggestions regarding further research in this area. The study increases the awareness<em>, </em>identifies and articulates desirable behaviors, which are not intended to be exhaustive. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=corporate%20governance" title="corporate governance">corporate governance</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20social%20responsibility" title=" corporate social responsibility"> corporate social responsibility</a>, <a href="https://publications.waset.org/abstracts/search?q=disclosure" title=" disclosure"> disclosure</a>, <a href="https://publications.waset.org/abstracts/search?q=listed%20companies" title=" listed companies"> listed companies</a> </p> <a href="https://publications.waset.org/abstracts/61447/corporate-social-responsibility-and-its-impact-on-corporate-governance-comparative-study-between-listed-companies-on-bucharest-and-bombay-stock-exchange" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/61447.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">309</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">8204</span> Conceptual Metaphors of Responsibility in Arabic to English Translation of Political Speeches: A Corpus-Based Study</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Amr%20Anany">Amr Anany</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study offers a corpus-based analysis of the conceptual metaphors of RESPONSIBILITY inherent in the Arabic political speeches of King Abdulla II and their English translations rendered by the translators of the Royal Hashemite Court ("RHC translators"). In view of the Conceptual Metaphor Theory (CMT), the current study aims to uncover the extent to which the dominant ideology in the source Arabic speeches of King Abdulla II is conveyed into the target English translation. The study explores a bilingual corpus, including eleven authentic Arabic speeches delivered by King Abdulla II and their English translations. The study finds that both Arabic and English share several metaphorical expressions of RESPONSIBILITY that are based on bodily experience such as RESPONSIBILITY IS UP, RESPONSIBILITY IS AN OBJECT, and RESPONSIBILITY IS AN HONOR. Apparently, the study concludes that RHC translators succeed to convey the dominant ideology from the source Arabic speeches to the English ones using specific translation strategies. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=cognitive%20linguistics" title="cognitive linguistics">cognitive linguistics</a>, <a href="https://publications.waset.org/abstracts/search?q=CDA" title=" CDA"> CDA</a>, <a href="https://publications.waset.org/abstracts/search?q=conceptual%20metaphor%20theory" title=" conceptual metaphor theory"> conceptual metaphor theory</a>, <a href="https://publications.waset.org/abstracts/search?q=ideology" title=" ideology"> ideology</a>, <a href="https://publications.waset.org/abstracts/search?q=responsibility" title=" responsibility"> responsibility</a> </p> <a href="https://publications.waset.org/abstracts/175471/conceptual-metaphors-of-responsibility-in-arabic-to-english-translation-of-political-speeches-a-corpus-based-study" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/175471.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">71</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">8203</span> Design and Realization of Social Responsibility Report Writing System</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Hao%20Qin">Hao Qin</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper proposes a guiding tool for companies to write social responsibility report by developing an applicable writing system based on analysis of its functional requirements, writing indicators and roles. The system’s operation and results concerned will be demonstrated as well. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=social%20responsibility" title="social responsibility">social responsibility</a>, <a href="https://publications.waset.org/abstracts/search?q=report%20writing" title=" report writing"> report writing</a>, <a href="https://publications.waset.org/abstracts/search?q=system" title=" system"> system</a>, <a href="https://publications.waset.org/abstracts/search?q=design%20and%20realization" title=" design and realization"> design and realization</a> </p> <a href="https://publications.waset.org/abstracts/43610/design-and-realization-of-social-responsibility-report-writing-system" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/43610.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">378</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">8202</span> Corporate Social Responsibility and Students’ Job Performance: A Case Study of Silpakorn University’s Internship Program</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Naritphol%20Boonyakiat">Naritphol Boonyakiat</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This research attempts to investigate the relationship between corporate social responsibility and students’ job performance of the Silpakorn University’s internship program within various organizations. The goal of this study is to fill the literature gap by gaining an understanding of corporate social responsibility that fundamentally relate to students’ job performance within the organizations. Thus, this study will focus on the outcomes that derive from selected employers’ qualitative assessment and evaluation forms from various companies. The results represent the perceptions of students towards the corporate social responsibility aspects and their job performance evaluation from the employers in various organizations. The findings indicate that corporate social responsibility has significant effects on students’ job performance. This study may assist us in gaining a better understanding of the integrated aspects of university and workplace environments to discover how to allocate optimally university’s resources and management approaches to gain benefits from corporate social responsibility practices toward students’ job performance within an organizational setting. Therefore, there is good reason to believe that the findings can contribute to research in the area of CSR and students’ job performance as an essential aspect of long-term success sustainability. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=corporate%20social%20responsibility" title="corporate social responsibility">corporate social responsibility</a>, <a href="https://publications.waset.org/abstracts/search?q=job%20performance" title=" job performance"> job performance</a>, <a href="https://publications.waset.org/abstracts/search?q=university%20students" title=" university students"> university students</a>, <a href="https://publications.waset.org/abstracts/search?q=internship%20program" title=" internship program"> internship program</a> </p> <a href="https://publications.waset.org/abstracts/7634/corporate-social-responsibility-and-students-job-performance-a-case-study-of-silpakorn-universitys-internship-program" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/7634.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">378</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">8201</span> The Effects of Leadership on the Claim of Responsibility</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Katalin%20Kovacs">Katalin Kovacs</a> </p> <p class="card-text"><strong>Abstract:</strong></p> In most forms of violence the perpetrators intend to hide their identities. Terrorism is different. Terrorist groups often take responsibility for their attacks, and consequently they reveal their identities. This unique characteristic of terrorism has been largely overlooked, and scholars are still puzzled as to why terrorist groups claim responsibility for their attacks. Certainly, the claim of responsibility is worth analysing. It would help to have a clearer picture of what terrorist groups try to achieve and how, but also to develop an understanding of the strategic planning of terrorist attacks and the message the terrorists intend to deliver. The research aims to answer the question why terrorist groups choose to claim responsibility for some of their attacks and not for others. In order to do so the claim of responsibility is considered to be a tactical choice, based on the assumption that terrorists weigh the costs and benefits of claiming responsibility. The main argument is that terrorist groups do not claim responsibility in cases when there is no tactical advantage gained from claiming responsibility. The idea that the claim of responsibility has tactical value offers the opportunity to test these assertions using a large scale empirical analysis. The claim of responsibility as a tactical choice depends on other tactical choices, such as the choice of target, the internationality of the attack, the number of victims and whether the group occupies territory or operates as an underground group. The structure of the terrorist groups and the level of decision making also affects the claim of responsibility. Terrorists on the lower level are less disciplined than the leaders. This means that the terrorists on lower levels pay less attention to the strategic objectives and engage easier in indiscriminate violence, and consequently they would less like to claim responsibility. Therefore, the research argues that terrorists, who are on a highest level of decision making would claim responsibility for the attacks as those are who takes into account the strategic objectives. As most studies on terrorism fail to provide definitions; therefore the researches are fragmented and incomparable. Separate, isolated researches do not support comprehensive thinking. It is also very important to note that there are only a few researches using quantitative methods. The aim of the research is to develop a new and comprehensive overview of the claim of responsibility based on strong quantitative evidence. By using well-established definitions and operationalisation the current research focuses on a broad range of attributes that can have tactical values in order to determine circumstances when terrorists are more likely to claim responsibility. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=claim%20of%20responsibility" title="claim of responsibility">claim of responsibility</a>, <a href="https://publications.waset.org/abstracts/search?q=leadership" title=" leadership"> leadership</a>, <a href="https://publications.waset.org/abstracts/search?q=tactical%20choice" title=" tactical choice"> tactical choice</a>, <a href="https://publications.waset.org/abstracts/search?q=terrorist%20group" title=" terrorist group"> terrorist group</a> </p> <a href="https://publications.waset.org/abstracts/56548/the-effects-of-leadership-on-the-claim-of-responsibility" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/56548.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">313</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">8200</span> Reclaiming Corporate Social Responsibility: A Research Agenda for Socio-Industrial Interdependence</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Leah%20Ritchie">Leah Ritchie</a> </p> <p class="card-text"><strong>Abstract:</strong></p> By many accounts, the most recent economic recession and subsequent lack-luster recovery has demonstrated that corporate social responsibility is in a state of crisis. This crisis represents an opportunity for CSR scholars to play a role in restoring long-term economic growth and consumer confidence. In its current state however, CSR may not be in a position to facilitate positive change. In an attempt to remain relevant, the field has shifted toward a performance-based agenda that demonstrates in practical terms, how CSR can positively affect the financial and strategic performance of the firm. This paper argues that if CSR is to play a central role in helping to create a more equitable balance of power between industry and society, it must demonstrate the symbiotic nature of the relationship between these two entities, not just in terms of compartmentalized strategic and financial gain for the firm, but also toward maintaining a 'do no harm' imperative. Given the evidence that harm done to society is ultimately turned back on the firm, this is not simply a moralistic imperative. In order to affect change, CSR must also create an activist agenda to raise consciousness among the general citizenry toward mobilizing, uncovering, and repairing breeches in the implicit social contract between business and society. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=corporate%20social%20responsibility" title="corporate social responsibility">corporate social responsibility</a>, <a href="https://publications.waset.org/abstracts/search?q=multiple%20stakeholder%20view" title=" multiple stakeholder view"> multiple stakeholder view</a>, <a href="https://publications.waset.org/abstracts/search?q=economic%20recession" title=" economic recession"> economic recession</a>, <a href="https://publications.waset.org/abstracts/search?q=housing%20crisis" title=" housing crisis"> housing crisis</a> </p> <a href="https://publications.waset.org/abstracts/44568/reclaiming-corporate-social-responsibility-a-research-agenda-for-socio-industrial-interdependence" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/44568.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">214</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">8199</span> The Ethics of Corporate Social Responsibility Statements in Undercutting Sustainability: A Communication Perspective</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Steven%20Woods">Steven Woods</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The use of Corporate Social Responsibility Statements has become ubiquitous in society. The appeal to consumers by being a well-behaved social entity has become a strategy not just to ensure brand loyalty but also to further larger scale projects of corporate interests. Specifically, the use of CSR to position corporations as good planetary citizens involves not just self-promotion but also a way of transferring responsibility from systems to individuals. By using techniques labeled as “greenwashing” and emphasizing ethical consumption choices as the solution, corporations present themselves as good members of the community and pursuing sustainability. Ultimately, the primary function of Corporate Social Responsibility statements is to maintain the economic status quo of ongoing growth and consumption while presenting and environmentally progressive image to the public, as well as reassuring them corporate behavior is superior to government intervention. By analyzing the communication techniques utilized through content analysis of specific examples, along with an analysis of the frames of meaning constructed in the CSR statements, the practices of Corporate Responsibility and Sustainability will be addressed from an ethical perspective. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=corporate%20social%20responsibility" title="corporate social responsibility">corporate social responsibility</a>, <a href="https://publications.waset.org/abstracts/search?q=ethics" title=" ethics"> ethics</a>, <a href="https://publications.waset.org/abstracts/search?q=greenwashing" title=" greenwashing"> greenwashing</a>, <a href="https://publications.waset.org/abstracts/search?q=sustainability" title=" sustainability"> sustainability</a> </p> <a href="https://publications.waset.org/abstracts/176599/the-ethics-of-corporate-social-responsibility-statements-in-undercutting-sustainability-a-communication-perspective" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/176599.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">71</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">8198</span> Corporate Social Responsibility: An Ethical or a Legal Framework?</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Pouira%20Askary">Pouira Askary</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Indeed, in our globalized world which is facing with various international crises, the transnational corporations and other business enterprises have the capacity to foster economic well-being, development, technological improvement and wealth, as well as causing adverse impacts on human rights. The UN Human Rights Council declared that although the primary responsibility to protect human rights lie with the State but the transnational corporations and other business enterprises have also a responsibility to respect and protect human rights in the framework of corporate social responsibility. In 2011, the Human Rights Council endorsed the Guiding Principles on Business and Human Rights, a set of guidelines that define the key duties and responsibilities of States and business enterprises with regard to business-related human rights abuses. In UN’s view, the Guiding Principles do not create new legal obligations but constitute a clarification of the implications of existing standards, including under international human rights law. In 2014 the UN Human Rights Council decided to establish a working group on transnational corporations and other business enterprises whose mandate shall be to elaborate an international legally binding instrument to regulate, in international human rights law, the activities of transnational corporations and other business enterprises. Extremely difficult task for the working group to codify a legally binding document to regulate the behavior of corporations on the basis of the norms of international law! Concentration of this paper is on the origins of those human rights applicable on business enterprises. The research will discuss that the social and ethical roots of the CSR are much more institutionalized and elaborated than the legal roots. Therefore, the first step is to determine whether and to what extent corporations, do have an ethical responsibility to respect human rights and if so, by which means this ethical and social responsibility is convertible to legal commitments. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=CSR" title="CSR">CSR</a>, <a href="https://publications.waset.org/abstracts/search?q=ethics" title=" ethics"> ethics</a>, <a href="https://publications.waset.org/abstracts/search?q=international%20law" title=" international law"> international law</a>, <a href="https://publications.waset.org/abstracts/search?q=human%20rights" title=" human rights"> human rights</a>, <a href="https://publications.waset.org/abstracts/search?q=development" title=" development"> development</a>, <a href="https://publications.waset.org/abstracts/search?q=sustainable%20business" title=" sustainable business"> sustainable business</a> </p> <a href="https://publications.waset.org/abstracts/33356/corporate-social-responsibility-an-ethical-or-a-legal-framework" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/33356.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">386</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">8197</span> The Impact of Corporate Social Responsibility and Knowledge Management Factors on University's Students' Learning Process</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Naritphol%20Boonyakiat">Naritphol Boonyakiat</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This research attempts to investigate the effects of corporate social responsibility and knowledge management factors on students’ learning process of the Silpakorn University. The goal of this study is to fill the literature gap by gaining an understanding of corporate social responsibility and the knowledge management factors that fundamentally relate to students’ learning process within the university context. Thus, this study will focus on the outcomes that derive from a set of quantitative data that were obtained using Silpakorn university’s database of 200 students. The results represent the perceptions of students regarding the impact of corporate social responsibility and knowledge management factors on their learning process within the university. The findings indicate that corporate social responsibility and knowledge management have significant effects on students’ learning process. This study may assist us in gaining a better understanding of the integrated aspects of university and learning environments to discover how to allocate optimally university’s resources and management approaches to gain benefits from corporate social responsibility and knowledge management practices toward students’ learning process within the university bodies. Therefore, there is a sufficient reason to believe that the findings can contribute to research in the area of CSR, KM and students’ learning process as an essential aspect of university’s stakeholder. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=corporate%20social%20responsibility" title="corporate social responsibility">corporate social responsibility</a>, <a href="https://publications.waset.org/abstracts/search?q=knowledge%20management" title=" knowledge management"> knowledge management</a>, <a href="https://publications.waset.org/abstracts/search?q=learning%20process" title=" learning process"> learning process</a>, <a href="https://publications.waset.org/abstracts/search?q=university%E2%80%99s%20students" title=" university’s students"> university’s students</a> </p> <a href="https://publications.waset.org/abstracts/7633/the-impact-of-corporate-social-responsibility-and-knowledge-management-factors-on-universitys-students-learning-process" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/7633.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">317</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">8196</span> Corporate Social Responsibility: A Paradigm Shift in the New Indian Companies Act, 2013</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Suvankar%20Chakraborty">Suvankar Chakraborty</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Introduction: Corporate Social Responsibility means the obligations of business to act in a manner which will serve the best interests of the Society. The Companies Act , 2013 for the first time has emphasized on the fact that every company having net worth of rupees five hundred crore or more, or turnover of rupees one thousand crore or more or a net profit of rupees five crore or more during any financial year shall constitute a Corporate Social Responsibility Committee of the Board consisting of three or more directors, out of which at least one director shall be an independent director. In the previous Companies Act, 1956 there was no such compulsion for constituting a Corporate Social Responsibility Committee. Objective: This study examines the changes in the perception of corporate sectors so far as social responsibility is concerned. Methodology: The study is based on secondary data obtained from various websites of different corporate sectors and the Gazette of India related to Companies Act, 1956 and the new Companies Act, 2013. For capturing the perception of the corporate world regarding the provisions of CSR in the new Companies Act, 2013, primary data has been collected through structured questionnaire. Findings: Corporate Social Responsibility can put a company on a strong base of sustainable development and in facing the business risk of foreclosure or winding up. Shouldering social responsibility on a long-term basis can help a company not only in increasing its reputation in the business world but also helps in minimizing Government intervention. . But, there can hardly be any universal rule that the area of social responsibility being wholly and solely dependent on the ethical aspect of the corporate sectors. But having said that it may be asserted that business ethics may be a key driver of CSR activities rather than rule based CSR activities in the years to come. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=business%20ethics" title="business ethics">business ethics</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20social%20responsibility" title=" corporate social responsibility"> corporate social responsibility</a>, <a href="https://publications.waset.org/abstracts/search?q=companies%20act" title=" companies act"> companies act</a>, <a href="https://publications.waset.org/abstracts/search?q=2013" title=" 2013"> 2013</a>, <a href="https://publications.waset.org/abstracts/search?q=CSR%20committee" title=" CSR committee"> CSR committee</a> </p> <a href="https://publications.waset.org/abstracts/39477/corporate-social-responsibility-a-paradigm-shift-in-the-new-indian-companies-act-2013" class="btn 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