Corporate social performance (CSP) has become a widely applied concept, discussed in most large firms’ corporate reports and the academic literature alike. Unfortunately, CSP has largely been employed as a way of demonstrating corporate social responsibility (CSR) in practice, or to justify the business case for CSR in academia by relating some measure of CSP to some measure of financial performance. In this article, we discuss multiple shortcomings to these approaches. We argue that (1) CSR activities need to be managed (...) and measured as projects and aggregated to the business or corporate level using a project portfolio; (2) appropriate measures need to be identified that move away from reporting the firm’s activities toward quantifying actual social outcomes achieved; and (3) given the types of projects prevalent in CSR, statistical evaluation methods common in other fields (ideally, pre-test post-test control group designs, such as used in medicine or propensity score matching for ongoing or past projects) should be employed to properly measure outcomes. We make a first, albeit imperfect, attempt at using such an approach with data collected on behalf of the Patrimonio Hoy project, a well-publicized CSR initiative carried out by Cemex in Mexico. We show that the results from this data reinforce concerns voiced earlier in this article. (shrink)
Business students from the three NAFTA countries were shown a possible Sexual Harassment scenario from Arthur Andersen’s Business Ethics Program. They were asked to respond to a pre-questionnaire concerning the three characters’ behaviors and possible actions and a post-questionnaire after writing a report from the points of view of the three characters in the scenario. The students were asked to consider whether the characters should report the possible harasser to their supervisor, and thus engage in whistle-blowing behavior, as well as (...) directly confront the harasser. Hypotheses are formulated for the three NAFTA countries based on Hofstede’s cultural dimensions. There were significant differences, but in some cases not in the direction expected. Gender differences are also explored, but there were few significant differences. (shrink)
This article argues that one of the principal difficulties in measuring CSR performance lies with the unit of analysis and that its social, environmental and economic impacts need to be examined at a project level. Using a quasi-experimental research approach the paper shows an evaluation of the Patrimonio Hoy (PH) a CSR program of CEMEX, one of the largest cement manufacturers inthe world.
La presente obra se trata de un ejercicio de reflexión colectiva para [re]pensar a Bobbio con verdaderos artículos científicos por parte de los estudiosos de su obra más acreditados en Europa y América Latina: Michelangelo Bovero, Arnaldo Córdova, José Fernández Santillán, Ermanno Vitale, entre otros. A la vez que un homenaje al filósofo turinés, se logra con estos textos una revisión crítica de muchas de las ideas clave de su pensamiento a la luz de los retos del siglo XXI: democracia, (...) terrorismo, derechos fundamentales, etc. (shrink)
Si bien en las últimas décadas se ha hecho énfasis en las ciencias sociales como disciplinas interpretativas, no por hecho han dejado de realizarse ?y en algunos casos consolidarse? las investigaciones de corte cuantitativo, en este sentido consideramos de primera importancia recuperar la discusión..