E-viri
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Stojanovic-Aleksic, Vesna; Boskovic, Aleksandra
Economic and Social Development: Book of Proceedings, 09/2017Conference Proceeding
In the last decade, not only the interest in corporate governance has increased, but the discussion has been significantly expanded and it includes some aspects of corporate social responsibility (CSR). The impact of the corporate governance mechanisms on social responsibility is a research area with increasing importance. Although there is evidence of a link between ownership structure, as a corporate governance mechanism, and CSR, there is not much knowledge about the impact of foreign ownership, as ownership type, on corporate social responsibility. The aim of this paper is to find out whether there are differences in the level of CSR in companies with a different share of foreign ownership, in the Republic of Serbia. For that purpose, we used the results of a survey conducted by the authors in 2016 on a sample of 24 corporations in Serbia. The analysis included five areas of social responsibility, namely: internal CSR, responsibility to customers, community responsibility, environmental protection and CSR disclosure. The empirical results confirm that there is higher level of CSR in companies with majority foreign ownership, which reaffirms the assumption of greater transparency of the operations of foreign corporations. However, we did not find statistically significant differences in other CSR areas. The findings improve understanding of the links between corporate governance and social responsibility and point to the necessity for Serbian companies to adapt the process of reporting on corporate social responsibility in accordance with European and global frames.
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Leto | Faktor vpliva | Izdaja | Kategorija | Razvrstitev | ||||
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JCR | SNIP | JCR | SNIP | JCR | SNIP | JCR | SNIP |
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in: SICRIS
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