KURUMSAL SOSYAL SORUMLULUK ÜZERİNE BİR LİTERATÜR TARAMASI

Yıl 2020, Cilt: 3 Sayı: 2, 195 - 205, 18.11.2020

Osman Seyitoğulları Abdulkadir Bilen

https://doi.org/10.38004/sobad.785251

Cited By: 1

Öz

Organizasyonların daha iyi bir toplumsal düzenin oluşturulması, çalışan haklarının iyileştirilmesi ve firma bazında çevresel sürdürülebilirliğe katkı sunmak amacıyla girişmiş oldukları bilinçli çabalar veya eylemler dizisi kurumsal sosyal sorumluluk olarak ifade edilir. Örgütsel faaliyetlerin yürütülmesi sürecinde sosyal sorumluluk, firmalar adına ihmal edilmemesi gereken önemli bir unsur olarak dikkat çekmektedir. Nitekim organizasyonlarda, kurumsal sosyal sorumluluğun üretkenliği arttırdığı, çalışan motivasyonunu yükselterek iş gören devir hızını düşürdüğü, paydaş kaynaklı baskıları en alt düzeye çektiği, güvenilir kurumsal bir firma imajı oluşturduğu, daha fazla yatırımcıyı firma bünyesine katabilme imkanına kavuşturduğu ve rekabet gücünü arttırdığı görülmektedir. Bu çalışmada kavramsal olarak ele alındıktan sonra kurumsal sosyal sorumluğun amaçları, modelleri, avantajları ve dezavantajları detaylı bir şekilde irdelenmiştir.

Anahtar Kelimeler

Kurumsal Sosyal Sorumluluk, Rekabet, Sürdürülebilirlik

A LITERATURE REVIEW ON CORPORATE SOCİAL RESPONSİBİLİTY

Öz

The series of conscious efforts or actions that organizations undertake to create a better social order, improve employee rights and contribute to environmental sustainability on a firm basis are expressed as corporate social responsibility. Social responsibility is an important element that should not be neglected on behalf of companies in the process of carrying out organizational activities. As a matter of fact, in organizations, it is seen that corporate social responsibility increases productivity, raises employee motivation, reduces employee turnover rate, minimizes stakeholder pressures, creates a reliable corporate company image, enables more investors to participate in the company and increases its competitive power. In this study, after considering conceptually, the aims, models, advantages and disadvantages of corporate social responsibility are examined in detail.

Anahtar Kelimeler

Corporate Social Responsibility, Competition, Sustainability

Kaynakça

• Ackerman, R. & Bauer, R. A. (1976). Corporate Social Responsiveness: The Modern Dilemma. Reston, VA: Reston Publishing Company.
• Aluchna, M. (2014). The Effectiveness of CSR Initiatives and their Impact upon Stakeholders, In Idowu, S. O., Kasum, A. S., and Mermod, A.Y. (Eds.), People, Planet and Profit: Socio-Economic Perspectives of CSR. Gower, Surrey, pp. 199-217.
• Basah, M.Y.A. (2012). Corporate Socıal Responsıbılıty and Natural Envıronmental Rısk Management in The Context of the Bankıng Sector of Malaysıa, Doctor of Philosophy, Accounting and Finance Section, Cardiff Business School.
• Birch, D. (2003). Corporate Social Responsibility: Some Key Theoretical Issues and Concepts for New Ways of Doing Business, Journal of New Business Ideas and Trends, Vol. 1, Iss. 1, pp. 1 – 19.
• Bowen, Howard R. (1953). Social Responsibilities of the Businessman, University of Iowa Press.
• Carroll, A. B. (1991). The Pyramid of Corporate Social Responsibility: Toward The Moral Management of Organizational Stakeholder, Business Horizons, Vol. 34, Iss. 4, pp. 39- 48.
• Dai, N. T. Ng, A. and Tang, G., (2013). Corporate Social Responsibility and Innovation in Management Accounting, Chartered Institute of Management Accountants, Vol. 9, Iss. 1, pp. 1 – 10.
• Davis, K. (1960). Can Business Afford to Ignore Corporate Social Responsibilities?, California Management Review, Vol. 2, No: 3, pp. 70 - 76.
• Davis, K. (1973). The Case for and Against Business Assumption of Social Responsibilities, Academy of Management Journal, Vol. 16, Num. 2, pp. 312 - 322.
• Davis, K. (1975). Five propositions for social responsibility, Business Horizons, Vol. 18, No. 3, pp. 19 – 24.
• Frederick, W. C. (1986). Towards CSR3: Why Ethical Analysis Indispensable and Unavoidable in Corporate Affairs, California Management Review, Vol. 28, Iss. 2, pp. 126 - 141.
• Frederick, W. C. (1994). From CSR1 to CSR2: The Maturing of Business and Society Thought, Business and Society, Vol. 33, Num. 2, pp. 150 – 164.
• Frederick, W. C. (1998). Moving to CSR4. What to Pack for the Trip, Business and Society, Vol. 37, Iss. 1, pp. 40 – 59.
• Geethamani, S. (2017). Advantages and Disadvantages of Corporate Social Responsibility, International Journal of Applied Research, Vol. 3, Iss. 3, pp. 372 – 374.
• Jamali, D. and Mirshak, R. (2007). Corporate Social Responsibility (CSR): Theory and Practice in a Developing Country Context, Journal of Business Ethics, (72): 243–262.
• Kanji. R. and Agrawal, R. (2016). Models of Corporate Social Responsibility: Comparison, Evolution and Convergence. IIM Kozhikode Society & Management Review, Vol. 5, Iss. 2, pp. 141 – 155.
• Krasodomska, J. (2013). Corporate Social Responsibility as a Factor Influencing the Development of Social Accounting and Assessment of Employers, e-Finanse: Financial Internet Quarterly, ISSN 1734-039X, Vol. 9, Iss. 1, pp. 12-25.
• Lantos, G. P. (2001). The Boundaries of Strategic Corporate Social Responsibility. Journal of Consumer Marketing, (18): 595 – 632.
• Lantos, G. P. (2002). The Ethicality of Altruistic Corporate Social Responsibility, Journal of Consumer Marketing, Vol. 19, Iss. 3, pp. 205 – 230.
• Litz, R. A. (1996). A Resourced-Based-View of the Socially Responsible Firm: Stakeholder Interdependence, Ethical Awareness, and Issue Responsiveness as Strategic Assets, Journal of Business Ethics, 15, pp. 1355– 1363.
• López-González, E. Martínez-Ferrero, J. and García-Meca, E. (2019). Corporate Social Responsibility in Family Firms: A Contingency Approach, Journal of Cleaner Production, 211, pp. 1044 – 1064.
• McWilliams, A. and Siegel, D. (2001). Corporate Social Responsibility: A Theory of the Firm Perspective, The Academy of Management Review, Vol. 26, Iss. 1, pp. 117- 127.
• Oulton, W. and Hancock, J. (2005). “Measuring Corporate Social Responsibility”, in Investing in Corporate Social Responsibility: A Guide to Best Practice, Business Planning & the UK’s Leading Companies, Edited by John Hancock. (Kogan Page Limited, London).
• Pedersen, E.R. and Neergaard, P. (2007). The Bottom Line of CSR: a Different View, in Hond, F., de Bakker, F.G.A. and Neergaard, P. (Eds), Managing Corporate Social Responsibility in Action: Talking, Doing and Measuring, Ashgate Publishing, Aldershot, pp. 77 ‐ 91.
• Tien, T. H. (2014). What is the Difference Between CSR1, CSR2, CSR3 and CSR4?, https://www.researchgate.net/publication/261133486_What_is_the_difference_between_CSR1_CSR2_CSR3_and_CSR4, (Erişim tarihi: 25.06.2020).