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企业社会责任研究分析报告executive summary范文

时间:2017-10-23 15:10来源:www.ukassignment.org 作者:cinq 点击:
本文是留学生作业企业社会责任研究分析报告executive summary范文,主要内容提供一个广泛的了解企业社会责任作为一个重要的管理概念。
 
本报告的目的是为读者提供一个广泛的了解企业社会责任作为一个重要的管理概念,并分析其对组织和其他利益相关者的影响。因此,企业社会责任是一个组织的职责和义务来开展他们的业务的方式,促进了社会的利益以及组织的利益相关者,本报告的第一部分将提供一个简要的介绍企业社会责任的概念和不同的定义以及附属于它的框架。其次,讨论了企业社会责任的重要性及其利弊。此外,本节还分析了企业社会责任对组织和其他利益相关者的影响。企业社会责任的有能力的优化经济的核心特征,通过可持续的效益”这意味着创造的社会价值。最后,作者对本课题的观点和分析以及所发现的任何有意义的要点都将加以强调,从而得出结论。
 
EXECUTIVE SUMMARY
 
Table of Contents
 
List of Abbreviations
Introduction
Interpretations of CSR
Advantages of CSR
Disadvantages of CSR
Practical examples of CSR
Author’s reviews and analysis
Conclusion
 
Reference list
 
List of Abbreviations
CSR: Corporate Social Responsibility
 
Introduction
The objective of this report is to provide the reader with a broad understanding of Corporate Social Responsibility as an important management concept, and analyse its impact on organisations and other stakeholders. Accordingly, Schwartz (2011, p.18) suggests that CSR is the ‘duties and obligations of an organisation to carry out their business operations in a manner which promotes the interest of the society as well as the stakeholders of an organisation.’ The first section of this report will provide a brief introduction on the concept of CSR and the various definitions and frameworks pertaining to it. Secondly the importance of CSR, its advantages and disadvantages will be discussed. In addition, this section also analyses the impact of CSR on organisations and other stakeholders. For example Urip (2010, p.13) believes that CSR has the ability to ‘optimise the core features of an economy through sustainable benefit to all’ which further implies the value created by CSR. Finally, the author’s views and analysis on the topic as well as any significant points discovered will be highlighted thus concluding the assignment.
 
Interpretations of CSR
European Commission (2012) defines CSR as an organisation acting in a socially responsible manner towards its stakeholders by voluntarily adopting social and environmental concerns in their business operations. Similarly, Sims (2003, p.43) depicts that CSR is ‘the obligations made by organisations to uplift the quality of life of the workforce and their families as well as the community.” In addition, Kotler and Lee (2005, pp.3) illustrates that CSR is where an organisation takes steps to uplift the standard of life of the community by adopting flexible business practices and through the donation of corporate resources. These authors (Sims 2003; Kotler and Lee 2005) emphasise that CSR is about a business giving back to the society. Furthermore, the World Business Council, (2005, cited in Banerjee 2009, pp.16) suggests that CSR is when an organisation takes measures to improve the quality of life of the society and contribute towards sustainable economic development. However, Mullerat and Brennan (2011, pp.545) define CSR as ‘an organisation acting in an ethically or socially responsible manner towards its stakeholders’. Further, they infer that an organisation must take measures to improve the standards of living whilst conserving the profits of the organisation, for its stakeholders. In addition CSR is where an organisation exceeds expectations with regards to the obligations towards its stakeholders through regulation and corporate governance (Johnson and Scholes 2002, cited in Banerjee 2009). In contrast Carroll (1979, cited in Banerjee 2009, pp.16) suggests that CSR is the legal, economic, ethical and discretionary expectations of the organisation in the minds of the society. Additionally, she states that an organisation has an obligation to act in the best interests of the society.
 
While a majority of academic researchers (European Commission 2012; Sims 2003; Kotler and Lee 2005) share the same opinion pertaining to CSR there are diverging opinions relating to the topic (Mullerat and Brennan 2011; Johnson and Scholes 2002). In the meantime, the following section will examine the pros and cons of CSR.
 
Advantages of CSR
Fernando (2011) states that the organisations in general execute CSR in a manner which aims to create a balance between fulfilling business objectives and satisfying the diverse needs of the community. In fact, it is said that an innovative CEO who understands the importance of CSR will be able to utilise it in a manner which would enable the company to maximize profits and obtain competitive advantages in the market place (Wertherand Chandler 2010).
 
Keinert (2008) states that CSR aids in the expansion of a business towards new market segments and boost opportunities in forming new strategic alliances. Also, he states that CSR enables a business to benefit internally through enhanced labour relations and employee commitment which in turn generates better financial and strategic outcomes. Additionally, Smith (2005, cited in Okpara and Idowu, 2013) contends that a firm practicing CSR attracts more investors as these firms exhibit a sense of ethical guarantee. He further claims that investors prefer to engage in businesses that have excellent employee relations, environmental stewardship and corporate governance. Similarly, CSR encourages a company’s innovation as it helps comprehend the influence of business operations on the society and thus promotes the production of innovative and profitable products and services (Mullerat, 2010).
 
Disadvantages of CSR
Mullerat (2010) argues that although companies who adopt CSR have enjoyed many benefits they have also suffered from drawbacks as well. He argues that the main critic with regards to CSR is the time required to monitor and regulate the implementation of such practices. Similarly, Spence and Painter – Morland (2010) stress on the fact that organisations who practice CSR found time to be a major drawback when attempting to execute CSR policies efficiently and effectively. Furthermore, they suggest that although businesses portray the impression of ill- using time it was more of a case of them not having sufficient time to apply such policies within the organisation.
 
Carroll and Buchholtz (2014) state that another downside faced by organisations involved in CSR is that they may be placed in a vulnerable position when competing in the global market. . They claim that the increased cost of production caused by considering social and ecological factors would compel organisations to increase the prices of their products thus diminishing their competitiveness in the international market. However, he argues that this criticism cannot be justified after taking into consideration the fact that CSR has become a worldwide phenomenon rather than only being practiced by a single firm.
 
Practical examples of CSR
Examples of organisations that have benefited from CSR include businesses like Brandix who have taken steps to become the most eco – friendly company in Sri Lanka (Brandix, 2009). For example, the establishment of the ‘Brandix eco – center’ in Seeduwa contributed greatly towards achieving these objectives. It helped reduce Carbon emissions by 80%, Sulphur emissions by 71% and reduced portable water usage by 63%. As a result, Brandix was bestowed with the ‘Energy Globe Award’ which is recognized worldwide and they were one of the few contenders to be labelled for the Energy Globe World Award in the ‘Air Category’. This has in turn uplifted the status of Brandix to a global level as well as helped increase their customer base considerably.
 
Similarly, Disney (2010) has conducted its operations successfully whilst acting in a socially responsible manner towards the environment. For example, they have put into operation a number of measures aimed at safeguarding the environment such as providing financial assistance, conserving wildlife and creating awareness among the general public. As a result of Disney’s successful use of resources aimed at conserving the environment their corporate image has improved significantly. For this reason, the net sales of the company increased substantially in 2010, recording a 20% increase in net income whilst enjoying a 5% increase in revenue during the period under consideration.
 
Author’s reviews and analysis
From the author’s point of view he feels that CSR is a growing concept. Organisations who are operating at national as well as international levels are adopting CSR practices because they feel that is it the best way to survive and promote their company whilst satisfying a majority of their stakeholder objectives, eg : Fernando (2011) states that the organisations in general execute CSR in a manner which aims to create a balance between fulfilling business objectives and satisfying the diverse needs of the community
 
The author also believes that CSR in general is fruitful for an organisation in the short as well as the long run due to the many advantages it brings to an organisation. In addition, the arguments against CSR are limited in comparison to the numerous advantages pertaining to it. The advantages of CSR include maximising profits, enabling companies to move into new market segments and encouraging innovation within organisations. However, the cons of CSR include lack of time and vulnerability in the global market but the latter is not a valid justification against CSR when taking into consideration the fact that CSR is implemented by companies around the world.


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