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نتیجه جستجو - social responsibility

تعداد مقالات یافته شده: 72
ردیف عنوان نوع
1 Developing and solving an integrated model for production routing in sustainable closed-loop supply chain
توسعه و حل یک مدل یکپارچه برای مسیر یابی تولید در زنجیره تأمین حلقه بسته پایدار-2021
Social and environmental sustainability has gained increasing importance in today’s complex supply chains. Accordingly, an integrated model for production routing in the sustainable closed-loop supply chain is presented in the current study. A three-objective mathematical model is also proposed to minimize supply chain costs, maximize social responsibility or social benefits, and finally, minimize environmental emissions. Sample trial problems are solved in three groups of the small, medium, and large size using the BCO algorithm. To prove the efficiency of this algorithm, its results are compared with the results using the NSGA-II algorithm in terms of comparative metrics such as quality, diversity, and spacing, as well as the runtime to the solution. According to the results, in all cases, the BCO algorithm outperformed the NSGA-II algorithm as it achieved more qualitative and near-optimal solutions. Also, the diversity metric values showed that the BCO algorithm is stronger in the exploration and extraction of the solution feasible region. The results of the metric of spacing and runtime to solution also showed that the NSGA-II algorithm achieves the solution in lower runtime than the BCO algorithm and searches solutions space in a more uniform manner.© 2021 Elsevier Ltd. All rights reserved.
Keywords: Closed-loop supply chain | Sustainability | Production routing
مقاله انگلیسی
2 Efficient and sustainable closed-loop supply chain network design: A two-stage stochastic formulation with a hybrid solution methodology
طراحی شبکه زنجیره تامین حلقه بسته کارآمد و پایدار: یک فرمول تصادفی دو مرحله ای با روش راه حل ترکیبی-2021
In recent years, consumers and legislators have pushed companies to design their supply chain networks to consider environmental and social impacts as an important performance outcome. Due to the role of resource utilization as a key component of logistics network design, another primary goal of design is ensuring available scarce resources are used as efficiently as possible across all facilities. To address efficiency issues in a sustainable closed-loop supply chain network, a stochastic integrated multi-objective mixed integer nonlinear programming model is developed in this paper, in which sustainability outcomes as well as efficiency of facility resource utilization are considered in the design of a sustainable supply chain network. In doing so, efficiency is assessed using a bi-objective output-oriented data envelopment analysis model. A hybrid three-step solution methodology is presented that creates a linear form of the original mixed integer nonlinear programming problem using piecewise McCormick envelopes approach. In the second step, an aggregated single objective programming model is derived by exploiting the multi-choice goal programming. Finally, a Lagrangian relaxation algorithm is developed to effectively solve the latter stochastic single objective mixed integer linear programming problem. The application of the proposed approach is investigated with data drawn from a case study in the electronics industry. This case study illustrates how firms may balance sustainability and efficiency in the supply chain network design problem. Further, it demonstrates the integration of efficiency results in improving economic aspects of sustainability as well as social responsibility outcomes, but also highlights the trade-offs that exist between efficiency and environmental impacts.
Keywords: Closed-loop supply chain network | Sustainability | Data envelopment analysis | Stochastic programming | Multi-choice goal programming | Lagrangian relaxation
مقاله انگلیسی
3 Optimal generic and brand advertising efforts in a decentralized supply chain considering customer surplus
تلاش بهینه تبلیغات عمومی و تجاری در یک زنجیره تأمین غیرمتمرکز با توجه به مازاد مشتری-2021
While the previous researches of advertising efforts decisions focus on only the firms’ profit target, no literatureintroduces corporation social responsibility target into advertising efforts decisions of a supply chain (SC). To fill this gap, we consider a two-stage SC with a manufacturer and a retailer where the SC members consider the customer surplus. Both the retailer and the manufacturer can invest in generic advertising efforts to influence and increase the products’ sales volumes. This paper investigates the following four scenarios: (1) The retailer cares the customer surplus (Model I); (2) The manufacturer cares the customer surplus (Model II); (3) Both the retailer and the manufacturer care the customer surplus (Model III); (4) We then extend the model III to the case that the manufacturer invests in both the generic and brand advertising efforts (Model IV). The objective of this paper is to determine the optimal retail price, the optimal advertising efforts, and the optimal profits of SC members, and find the influence of customer concern level on the SC performance. Finally, numerical examples are conducted to investigate the influence of the customer concern levels of the retailer or the manufacturer on the profits of the SC members and the entire SC. We also study the joint impacts of the customer concern levels of the retailer and the manufacturer on the SC performance. We find that the SC obtains the highest profits when the retailer’s customer concern level and the manufacturer’s customer concern level are relatively high, and the best cooperative strategy for the retailer and the manufacturer is that they improve customer concern level simultaneously.
Keywords: Supply chain management | Advertising efforts | Pricing strategies | Consumer surplus
مقاله انگلیسی
4 Did mandatory CSR compliance impact accounting Conservatism? Evidence from the Indian Companies Act 2013
آیا انطباق اجباری CSR بر محافظه کاری حسابداری تأثیر گذاشته است؟ شواهدی از قانون شرکت های هندی 2013-2021
In 2013, India became the first country in the world to require firms to spend two percent of their average profit on corporate social responsibility (CSR) activities. Taking advantage of this unique event, we examine how the mandatory CSR compliance impacts conditional accounting conservatism of Indian firms. We find a positive relation between CSR compliance and conditional accounting conservatism and this relation is stronger for firms that have stronger governance and weaker for family firms. Further, we find that current period accounting conservatism is negatively related to next period CSR spending. Our results are robust to a battery of tests and are consistent with the notion that Indian firms enhance accounting conservatism to decrease earnings to minimize CSR compliance costs. In other words, while policy makers may have intended to use legislation to increase CSR activities by Indian firms, our results suggest that firms use accounting policies and negative accruals strategically to mitigate CSR spending
keywords: CSR | Conservatism | Board of directors | Family firms | India
مقاله انگلیسی
5 Analyzing a closed-loop sustainable supply chain with duopolistic retailers under different game structures
تجزیه و تحلیل یک زنجیره تامین حلقه بسته پایدار با خرده فروشان دوپولیستی تحت ساختارهای مختلف بازی-2021
This article investigates a closed-loop supply chain consisting of a manufacturer, two suppliers and two competitive retailers. One retailer sells manufactured products whereas the other retailer sells remanufactured products and takes up corporate social responsibility (CSR). One supplier supplies used products or cores for remanufacturing while the other supplier supplies fresh raw materials for manufacturing new product. The manufacturer sells both new and remanufactured products with different wholesale prices. The paper analyzes the two competitive retailers different game strategies when the manufacturer acts as the Stackelberg leader. It is shown that remanufacturing is a good policy to adopt for the whole supply chain, not only for economical benefits but also for environmental sustainability. Optimal decisions of the proposed closed-loop supply chain and its members are also supported by a numerical example. Finally, sensitivity analysis is carried out with respect to key model- parameters.© 2021 CIRP.
Keywords: Closed-loop supply chain | Stackelberg game | Remanufacturing | Pricing | Sustainability | Corporate social responsibility
مقاله انگلیسی
6 Internal and external corporate social responsibility activities and firm value: Evidence from the shared growth in the supply chain
فعالیت های مسئولیت اجتماعی شرکت داخلی و خارجی و ارزش شرکت: شواهدی از رشد مشترک در زنجیره تأمین-2021
Despite the long history of corporate social responsibility (CSR) research, few studies have focused on CSR activities related to business partners in supply chains. In this regard, we investigate whether internal (or backward) CSR enhances firm value. Using an index from the Korea Commission for Corporate Partnership, which indicates whether a firm shares its profits with business partner companies, we find that firm value increases as this backward CSR increases. Further, after controlling for internal CSR, firms engaged only in external CSR have lower firm value than non-CSR firms. Interestingly, we find that firms involved in both internal and external CSR have higher value. Overall, by showing that internal CSR is a core activity that enhances firm value, our study provides policy implications for the regulatory bodies of different countries. Copyright © 2021, Borsa I_stanbul Anonim S¸ irketi. Production and hosting by Elsevier B.V. This is an open access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/).JEL classification: M14; M48
Keywords: Internal CSR | External CSR | Firm value | Supply chain | Shared growth
مقاله انگلیسی
7 Improving sustainability and social responsibility of a two-tier supply chain investing in emission reduction technology
بهبود پایداری و مسئولیت اجتماعی یک زنجیره تأمین دو لایه سرمایه گذاری در فناوری کاهش انتشار-2021
This paper studies a retailer-dominated supply chain including a single upstream manufacturer that produces two substitutable products and a single downstream retailer that undertakes corporate social responsibility activities. The manufacturer is also regulated by a cap-and-trade policy. We first compare two optimization models for a decentralized system, one that does and one that does not incorporate emission reduction technology, to show that the profit of each system member in the former is higher than that in the latter, while the opposite is true for carbon emissions when the technology level invested by the manufacturer is higher than a threshold. To test the performance of the decentralized model that incorporates emission reduction technology, we model a centralized system and reveal that the system profit in the decentralized model is increased and the corresponding carbon emissions generated during production can be reduced. These findings motivate us to propose a revenue and cost-sharing contract to coordinate the decentralized system. The result shows that the economic and environmental sustainability of the decentralized system can be improved. Finally, several managerial implications are derived by conducting a numerical study.
Keywords: Retailer-dominated supply chain | CSR | Emission reduction technology | Sustainability | Coordination
مقاله انگلیسی
8 A two-stage multi-objective second generation biodiesel supply chain design considering social sustainability: A case study
یک طرح زنجیره تأمین بیودیزل چند مرحله ای چند مرحله ای با توجه به پایداری اجتماعی: یک مطالعه موردی-2021
Undesirable environmental impacts caused by fossil fuel consumption have motivated governments to focus on biofuels production. Therefore, in our paper, we design a multi-objective biodiesel supply chain from Jatropha, which includes biomass cultivation center, pretreatment, and oil extraction center, bio- refinery, and demand zone. In our study, a two-stage approach presented, which first specifies candidate locations for biomass cultivation with a common weight data envelopment analysis (CWDEA) method and then strategic and tactical decisions were made by a mathematical model. The presented multi- objective model focuses on cost minimization, besides social benefits and environmental impacts maximization while a life cycle assessment approach is used to model social indicators. The capability of the model is validated by proposing a case study of Iran and the augmented ε-constraint method is employed to reach a trade-off between three pillars of sustainability while managerial insights are provided by employing a Technique for Order of Preference by Similarity to Ideal Solution (TOPSIS) method for the optimal solution selection. Models results and sensitivity analysis on key parameters, specify the best locations for Jatropha Curcas L. (JCL) cultivation and facility construction as well as an optimal value of supply chain variables, which finally proves that Iran has a high potential for biodiesel production from JCL that leads improving balanced socio-economic development in this country.© 2021 Elsevier Ltd. All rights reserved.
Keywords: Biodiesel supply chain design | Jatropha | Multi-objectives optimization | CWDEA | TOPSIS | Social responsibility
مقاله انگلیسی
9 Accounting conservatism and corporate social responsibility
حسابداری محافظه کاری و مسئولیت اجتماعی شرکت-2021
We examine the association between accounting conservatism, expressed in the form of asymmetric timeliness of recognition of economic gains and losses, and corporate social responsibility (CSR). We provide evidence that, under unfavorable macroeconomic conditions and financial constraints, as well as increased levels of outside pressure from debtholders and equity holders, catering for capital providers through conservative reporting becomes a managerial priority over engagement in CSR. Our results overall indicate that, for our whole sample period (starting in the early 2000s), higher levels of conservatism are negatively associated with a CSR orientation shown by firms; however, our analysis also indicates a significant reversing trend regarding the effect of conservatism on CSR, coinciding with the post-financial-crisis period. The findings are robust to a number of specifications and tests, including the use of an instrumental variable approach explicitly addressing endogeneity biases related to reverse causality concerns. Our study suggests that, under monitoring pressure from financial stakeholders, firms prioritize commitment to accounting conservatism over the needs of non-financial stakeholders and other interest groups.
keywords: محافظه کاری حسابداری | مسئولیت اجتماعی شرکت | درآمد نامتقارن درآمد | اختیار مدیریتی | Accounting conservatism | Corporate social responsibility | Earnings asymmetric timeliness | Managerial discretion
مقاله انگلیسی
10 The institutional analysis of CSR: Learnings from an emerging country
تحلیل نهادی CSR: آموخته های یک کشور در حال ظهور-2020
This paper presents an explanation of why and how institutional arrangements influence the practice of CSR in Pakistan. The authors conduct in-depth interviews with CSR managers; national regulators; and, members of CSR promoting institutions. Our findings suggest that Pakistani CSR is largely found to be in support of charities and donations. Family traditions and religion are primary drivers for the adoption of CSR followed by the influence of peer pressure. Additionally, limited regulative pressures were attributed to the current ambiguity surrounding corporate regulation in Pakistan. This paper contributes to the literature on CSR by identifying internal drivers of CSR praxis.
Keywords: Corporate social responsibility | Institutional theory | Emerging country | Pakistan
مقاله انگلیسی
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