TITLE

TÃœRKÄ°YE'DE KSS UYGULAMALARI: GELENEKSEL VE KÃœRESEL ARASINDA

AUTHOR(S)
Ertuna, Bengi; Tükel, Ali
PUB. DATE
October 2009
SOURCE
Journal of Management Research / Yonetim Arastirmalari Dergisi;2009, Vol. 9 Issue 2, p145
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
Corporate social responsibility (CSR) is a concept which has originated from developed countries and is diffusing into developing countries through globalization. Following the integration with the international markets, this study aims to identify the corporate social responsibility perceptions and practices of companies and to analyze the interaction of local and global influences in shaping their CSR practices, in an institutional environment where business philanthropy is traditionally among the objectives of companies. With this aim, we use content analysis to analyze the corporate social responsibility disclosures of ISE50 companies and regression analysis to investigate the impact of the factors influencing the level of CSR disclosures. Our findings indicate that CSR disclosures consist mostly of activities that involve traditional motivations and stakeholders. However, CSR disclosures include a considerable amount of profit-oriented activities together with the traditional philanthropic activities. The presence of a controlling shareholders' foundation and operating in consumer goods industries are found to be the most important factors influencing the level of corporate social responsibility disclosures. No significant relation was found between the level of CSR disclosures and the ownership share of foreign portfolio investors, which has been used as an indicator of international influences in this study. Findings indicate the importance of the traditional business models and the institutional environment in understanding the social responsibility activities.
ACCESSION #
59633411

 

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