بررسی اثر حساسیت زیست‌محیطی بر رابطه بین افشای مسئولیت اجتماعی شرکت و مزیت رقابتی

نوع مقاله : مقاله پژوهشی

نویسندگان

1 کارشناس ارشد مدیریت بازرگانی، دانشگاه بینالمللی امام رضا (ع)، مشهد، ایران

2 استادیار، گروه حسابداری، دانشگاه بینالمللی امام رضا (ع)، مشهد، ایران

3 دانشیار، گروه مدیریت، دانشگاه بینالمللی امام رضا (ع)، مشهد، ایران

چکیده

مقدمه: شرکت‌ها با انجام اقداماتی در رابطه با حفظ محیط‌زیست و بهبود آن، جایگاه خود را در بین رقبا بیش از پیش ارتقا داده و مزیت رقابتی کسب می‌کنند. در این راستا، پژوهش حاضر اثر حساسیت زیست‌محیطی بر رابطه بین افشای مسئولیت اجتماعی و مزیت رقابتی شرکت‌های پذیرفته‌شده در بورس اوراق بهادار تهران را بررسی می‌کند.
روش پژوهش: این پژوهش از نظر هدف، کاربردی و به لحاظ روش انجام پژوهش، توصیفی-همبستگی است. نمونه پژوهش شامل 147 شرکت‌ پذیرفته‌شده در بورس اوراق بهادار تهران در بازه زمانی 1395-1390 است. برای اندازه‌گیری مسئولیت اجتماعی شرکت از روش تحلیل محتوا مبتنی بر بازبینه (چک لیست) اطلاعات و کُدگذاری آن و برای تعیین مزیت رقابتی از شاخص سرمایه فکری استفاده و فرضیه‌های پژوهش با بهره‌گیری از رگرسیون چندگانه و روش حداقل مربعات معمولی آزمون شد.
یافته‌ها: نتایج پژوهش نشان می‌دهد که با افزایش افشای اطلاعات در مورد مسئولیت اجتماعی شرکت، مزیت رقابتی کاهش می‌یابد. هم‌چنین، حساسیت زیست‌محیطی بر رابطه بین افشای مسئولیت اجتماعی شرکت و مزیت رقابتی مؤثر است.
نتیجه‌گیری: برای تأمین منافع جامعه در حوزه زیست‌محیطی، باید شرکت‌های حساس نسبت به مسائل زیست‌محیطی فعالیت‌های بیشتری انجام دهند تا بتوانند به طور مناسب نقش خود در این زمینه را ایفا کنند. هم‌چنین، این شرکت‌ها باید اقدامات انجام شده خود در حوزه زیست‌محیطی را به طور مناسب افشاء کنند.

کلیدواژه‌ها

عنوان مقاله [English]

Investigating the Effect of Environmental Sensitivity on the Relationship between Corporate Social Responsibility Disclosure and Competitive Advantage

نویسندگان [English]

  • M. Ghafourian Shagerdi 1
  • A. Ghafourian Shagerdi (Ph. D.) 2
  • M. Moradi (Ph. D.) 3
1 M. A. in Business Administration, Imam Reza International University, Mashhad,
2 Assistant Professor, Department of Accounting, Imam Reza International University, Mashhad, Iran
3 Associate Professor, Department of Management, Imam Reza International University, Mashhad, Iran
چکیده [English]

Introduction: Companies increasingly promote their status among competitors by taking some actions on environmental protection and improving it and take competitive advantage. In this respect, this study investigated the effect of environmental sensitivity for the relationship between corporate social responsibility disclosure and competitive advantage of the companies listed on the Tehran Stock Exchange.
Method: This research is applied in terms of its purpose and descriptive correlational in terms of the method. The statistical population included 147 companies listed on the Tehran Stock Exchange over 2011-2016. The corporate social responsibility was measured using content analysis based on information checklist and coding it and the competitive advantage was determined by intellectual capital index. To test the research hypotheses multiple regression and ordinary least squares (OLS) were used.
Results: According to the results, competitive advantage would decrease because of increasing information disclosure of corporate social responsibility. Also environmental sensitivity impacts on the relationship between corporate social responsibility disclosure and competitive advantage.
Conclusion: To serve the society interests regarding environment companies which are more sensitive about environmental issues should be more active in order to perform their role appropriately. Moreover, these companies need to disclose their measures taken on environment properly.

کلیدواژه‌ها [English]

  • Competitive Advantage
  • Corporate Social Responsibility Disclosure
  • Environmental Sensitivity

مراجع

1      Vergalli, S. and L. Poddi (2012). Does Corporate Social Responsibility Affect the Performance of Firms?”, Fondazione Eni Enrico Mattei (FEEM), No. 53, pp. 1-37.
2      Setiawan, M. (2011). “The Relationship between Corporate Social Responsibility and Firm Financial Performance: Evidence from the Firms Listed in LQ45 of the Indonesian Stock Exchange Market”, European Journal of Social Sciences, Vol. 23, No. 2, pp. 288-293.
3      Alvani, S. M. and A. Ghasemi (1998). Management and Social Responsibilities of the Organization, 1st Edition, Tehran: Governmental Management Training Center. [In Persian]
4      Gardiner, L.; Rubbens, C.; and E. Bonfiglioli (2003). “Big Business, Big Responsibilities”, Corporate Governance, Vol. 3, No. 3, pp. 67-77.
5      Worcester, R. (2009). “Reflections on Corporate Reputations”, Management Decision, Vol. 47, No. 4, pp. 573-589.
6      McWilliams, A.; Siegel, D.; and P. Wright (2006). “Corporate Social Responsibility: Strategic Implications”, Journal of Management Studies, Vol. 43, No. 1, pp. 1-18.
7      Najafbeigi, R. (2008). Organization and Management, 2nd Edition, Tehran: Scientific Publications Center of Islamic Azad University. [In Persian]
8      Kucukusta, D.; Xavier, C.; and M. Amy (2013). “Corporate Social Responsibility Practices in Four and Five-Star Hotels: Perspectives from Hong Kong Visitors”, International Journal of Hospitality Management, Vol. 34, pp. 19-30.
9      Mehrabanpour, M.; Kazempour, M.; and F. Ismail Beigi (2016). “Defining the Mutual Relationship between Social Responsibility and Corporate Governance System Using Simultaneous Equations”, Journal of Health Accounting, Vol. 5, No. 2, pp. 112-129. [In Persian]
10  Szegedi, K.; Tatay, T.; and C. Lentner (2015). “Corporate Social Responsibility in the Banking Sector”, Public Finance Quarterly, Vol. 60, No. 1, pp. 95-103.
11  Kumar, D. T.; Palaniappan, M.; Kannan, D.; and K. M. Shankar (2014). “Analyzing the CSR Issues Behind the Supplier Selection Process Using ISM Approach”, Resources, Conservation and Recycling, Vol. 92, pp. 268-278.
12  Popa, M. and I. Salanță (2014). “Corporate Social Responsibility Versus Corporate Social Irresponsibility”, Management and Marketing, Vol. 9, No. 2, pp. 135‐144.
13  Govindan, K.; Kannan, D.; and M. Shankar (2014). “Evaluating the Drivers of Corporate Social Responsibility in the Mining Industry with Multi-Criteria Approach: A Multi-Stakeholder Perspective”, Journal of Cleaner Production, Vol. 84, pp. 214-232.
14  Khajavi, Sh. and M. Etemadi Jouryabi (2015). “Corporate Social Responsibility and Its Reporting”, Journal of Health Accounting, Vol. 4, No. 2, pp. 104-123. [In Persian]
15  Mehri, A. and S. H. Khodadad Hosseini (2004). “Designing a Competitive Advantage Model for the Iran’s Auto Industry”, Journal of Lecturer in Human Sciences, Vol. 9, No. 2, pp. 189-212. [In Persian]
16  Sadri, G. and B. Lees (2001). “Developing Corporate Culture as a Competitive Advantage”, Journal of Management Development, Vol. 20, No. 10, pp. 853-859.
17  Barney, C. (1999). “Firm Resources and Sustained Competitive Advantage”, Journal of Management, Vol. 17, No. 1. pp. 99-120.
18  Anton, G. (2000). “A Study of Competitive Advantage Services”, Management Information Systems, Vol. 5, N. 6, pp. 206-209.
19  Barghi Oskouie, M. and H. Naseri Oskouie (2018). “Investigating the Role of Customer Relationship Management in Gaining Competitive Advantage in Competitive Markets in Social Security Organization of East Azarbaijan”, Journal of New Applied Studies in Management, Economics and Accouting, Vol. 1, No. 2, pp. 23-32. [In Persian]
20  Appelbaum, S. and J. Gallagher (2000). “The Competitive Advantage of Organizational Learning”, Journal of Workplace Learning, Vol. 12, No. 2, pp. 40-56.
21  Azadbakht, E. and N. Khani (2017). “The Role of Customer Knowledge Management in Creating Competitive Advantage in Small and Medium-Sized Enterprises (Case Study: Companies Based in Khorramabad Industrial Estate)”, Strategic Management Research, Vol. 23, No. 6, pp. 167-196. [In Persian]
22  Jomezadeh, E. (2016). “Investigating the Relationship between Perception of Environmental Considerations and Corporate Risk and Performence”, M. A. Thesis in Accounting, Faculty of Management and Accounting, Department of Accounting, Imam Reza International University. [In Persian]
23  Stern, N. (2007). The Economics of Climate Change: The Stern Review, 1st Edition, New York: Cambridge University Press.
24  Cho, C. H. and D. M. Patten (2007). “The Role of Environmental Disclosures as Tools of Legitimacy: A Research Note” Accounting, Organizations and Society, Vol. 32, Nos. 7 and 8, pp. 639-647.
25  Liu, X. and V. Anbumozhi (2009). “Determinant Factors of Corporate Environmental Information Disclosure: An Empirical Study of Chinese Listed Companies”, Journal of Cleaner Production, Vol. 17, No. 6, pp. 593-600.
26  Ghafourian Shagerdi, M. (2018). “Investigating the Relationship between Corporate Social Responsibility Disclosure and Competitive Advantage with Considering the Role of Ownership Status and Environmental Sensitivity”, M. A. Thesis in Strategic Management, Faculty of Management and Accounting, Department of Management, Imam Reza International University. [In Persian]
27  Zhao, Z.; Meng, F.; He, Y.; and Z. Gu (2019). “The Influence of Corporate Social Responsibility on Competitive Advantage with Multiple Mediations from Social Capital and Dynamic Capabilities”, Sustainability, Vol. 11, No.1, pp. 1-16.
28  Hui-Cheng, Y.; Lopin, K.; and K. Mao-Feng (2017). “The Relationship between CSR Disclosure and Competitive Advantage”, Sustainability Accounting, Management and Policy Journal, Vol. 8, No. 5, pp. 547-570.
29  Tantalo, C.; Caroli, M.; and J. Vanevenhoven (2012). “Corporate Social Responsibility and SMEs Competitiveness”, International Journal of Technology Management, Vol. 58, Nos. 1 and 2, pp. 129-151.
30  Tsa, W.; Hsu, J.; Chen, C.; Lin, W.; and S. Chen (2010). “An Integrated Approach for Selecting Corporate Social Responsibility Programs and Costs Evaluation in the International Tourist Hotel”, International Journal of Hospitality Management, Vol. 29, N. 3, pp. 385-396.
31  Manescu, C. and C. Starica (2007). “The Relevance of Corporate Social Responsibility Criteria to Explaining Firm Profitability”, Working Paper, pp. 2-34. Available at: https://pdfs.se manticscholar.org/9194/78eef583a3100db8022 25287894 1599233c5.pdf. [Online][10 May 2018]
32  Pourali, M. and M. Hejami (2013). “Investigating the Relationship between Social Responsibility Disclosure and Institutional Ownership for the Companies Listed on the Tehran Stock Exchange”, Knowledge of Accounting and Audit Management, Vol. 3, No. 10, pp. 135-150. [In Persian]
33  Aribi, A. and S. Gao (2010). “Corporate Social Responsibility Disclosure”, Journal of Financial Reporting and Accounting, Vol. 8, No. 2, pp. 72-91.
34  Gao, S. S.; Heravi, S.; and J. Z. Xiao (2005). “Determinants of Corporate Social and Environmental Reporting in Hong Kong: A Research Note”, Accounting Forum, Vol. 29, No. 2, pp. 233-242.
35  Pulic, A. (2000). “VAIC-An Accounting Tool for IC Management”, International Journal of Technology Management, Vol. 20, Nos. 5-8, pp. 702-714.
36  Aghaie, M.; Kazempour, M.; and R. Mansour Lakoraj (2014). “The Effect of Free Cash Flows and Capital Structure on Different Criteria for Assessing the Performance of the Material Industry and Pharmaceutical Products Companies Listed on the Tehran Stock Exchange”, Journal of Health Accounting, Vol. 3, No. 2, pp. 1-15. [In Persian]
37  Chen, T.; Dong, H.; and C. Lin (2019). “Institutional Shareholders and Corporate Social Responsibility”, Journal of Financial Economics, Vol. 135, No. 2, pp. 483-504.
38   Kiyoung, C.; Hyeongsop, S.; and D. Taihyeup (2019). “Corporate Social Responsibility, Media Freedom, and Firm Value”, Finance Research Letters, Vol. 30, pp. 1-7.

فایل ها

هم رسانی

ارجاع به این مقاله

آمار