Číslo 1
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Browsing Číslo 1 by Subject "corporate social responsibility"
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- ItemThe impact of Supply Chain Leadership and Followership on CSR: An empirical study about a Portuguese energy supplier(Technická Univerzita v Liberci, ) Fontoura, Pedro; Coelho, Arnaldo; Ekonomická fakultaPurpose: The aim of this investigation is to identify the impact of the supply chain leadership (SCL) and followership (SCF) on corporate social responsibility (CSR), considering the moderator role of the supply chain leadership dependency (SCLD). Additionally, we considered the mediating effects of information sharing (IS), shared values (SV) and purchasing social responsibility (PSR), since these variables may help understand the chain of effects that leads to a sustainable supply chain. Methodology: This study uses a structured questionnaire to gather data from a cross-sectional sample of 425 supply chain partners from the biggest Portuguese’s energy supplier. Structural Equation Modelling is used to test the proposed hypotheses, and a multi-group analysis is conducted to find how suppliers’ dependency can impact on the suggested relationships. Findings: SCL has a positive impact on IS, SV and PSR while SCF has a positive impact on IS and SV. IS, PSR and SV have a positive impact on CSR. SCF has a direct impact on CSR, while SCL only shows indirect effects throughout the effects of the mediating variables. Dependency appears to moderate some of the proposed relationships. Implications/Originality: Better understanding the impacts and the chain of effects between supply chain leadership and CSR, also considering the role of dependency as moderating variable. The overall results may support the importance of a truly sustainable business leadership capable to promote social responsibly along the entire supply chain. It is a new approach of supply chain management, identifying how a social responsible company may lead their suppliers to adopt and develop a true and committed social responsible behaviour, and contribute to a better world. Limitations: The research considers only one company suppliers. The relationships between variables need to be explored in other practical case studies and longitudinal investigations to improve the possibility of generalisations.
- ItemNon-financial Indicators in the Valuation Process – Current Trends(Technická Univerzita v Liberci, ) Hálek, Vítězslav; Borkovcová, Anna; Hašek, František; Ekonomická fakultaThis article is motivated by the needs to make non-fi nancial indicators more accessible to and clearer for both general public and experts, especially because of the rapid expansion of nonfi nancial indicators and a complete absence of publications that would cover this topic. The main aim of this article is to emphasize the growing infl uence and contribution of the nonfi nancial indicators related to social and environmental changes in society, which has a signifi cant impact on individual companies. Furthermore, the purpose of this study is to defi ne the key terms and show how they relate to the non-fi nancial indicators. The article also aims to describe the importance and the use of the non-fi nancial indicators and defi ne the future development in the non-fi nancial indicators. Measuring the non-fi nancial indicators of a company is a new practice. The need to include the non-fi nancial aspects in the business’s evaluation has forced economic development, during which the environment has become highly unstable and characterized by global competition and rapid technological progress. The economy has turned into a very tough competitive environment. Even for the purpose of valuing an enterprise, it is not enough to compare its activities only from one point of view. The fi nancial indicators themselves seem insuffi cient, mainly because they are largely historical and may not be enough for the analysis of the future development. The contribution of this paper is primarily the determination of the non-fi nancial indicators and their infl uence on society and companies. Non-fi nancial indicators are compared to the fi nancial indicators, as it is so far insuffi ciently addressed topic. Systems of evaluating the performance of companies based on a combination of indicators (fi nancial and non-fi nancial) could become a tool for managing and enforcing a corporate strategy in the short term and especially long term.