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Managers as drivers of CSR in state-owned enterprises

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Corporate social responsibility (CSR) is increasingly required not only of private sector companies, but also of state-owned enterprises (SOEs), whose main function is to provide services to society and not principally to obtain financial reward. The important role played by managers in implementing CSR has been demonstrated by prior research. The objective of this paper is to examine how managers of SOEs perceive the concept of CSR, the reasons for their involvement and how it is integrated into everyday business practices. In addition, we examine whether managers' attitudes towards CSR policies are influenced by their personal profiles and by the sector in which the SOEs work. We find that, although these managers are aware of the importance of the CSR principles underlying their activities and understand the meaning, scope and dimensions of CSR, there remains an evident need to enhance the application of CSR policies among the strategies of SOEs. The manager profile and the sector in which the SOEs work both have a strong influence on their behaviour regarding CSR issues.
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Keywords: corporate social responsibility; managers' perceptions; public administration; state-owned enterprises

Document Type: Research Article

Affiliations: Department of Accounting and Finance, Faculty of Economics and Business Sciences, University of Granada, Campus Universitario de Cartuja s/n, Post Code 18071, Granada, Spain

Publication date: May 4, 2015

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