企业社会责任与组织绩效:以Bralirwa有限公司为例

Q3 Economics, Econometrics and Finance Afro-Asian Journal of Finance and Accounting Pub Date : 2023-11-10 DOI:10.53819/81018102t4225
Jean Claude Mpakaniye
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引用次数: 0

摘要

企业社会责任已经成为商业公司的一个重要话题,特别是因为金融服务的业务部门与不确定的条件有关。本研究的总体目的是确定企业社会责任对组织绩效的影响,并以Bralirwa Limited为例进行研究。具体而言,目标是确定企业社会责任在组织中实践的性质,评估企业社会责任对组织绩效的贡献,以及评估Bralirwa有限公司企业社会责任与组织绩效之间的关系。描述性研究设计采用定性和定量方法。本研究仅使用了二手数据。在Bralirwa Limited网站收集的资料。在过去的二十年里,Bralirwa有限公司发展得非常快,它提高了他们的时间和规模比以往任何时候都大。许多研究讨论品牌和市场战略,但很少研究企业社会责任如何影响公司的财务绩效。关于Bralirwa Limited实践的企业社会责任的性质,我们确定Bralirwa Limited实施了一些有助于社区生活发展的活动。这些活动包括Bralirwa limited提供2 100万卢比的赞助,以支持Bye Bye Nyakatsi项目,该项目将Bugesera地区的弱势家庭和贫困家庭从草屋中拯救出来。关于企业社会责任(CSR)对组织绩效的影响,它表明CSR对Bralirwa这样的公司的组织绩效有几个方面的显著影响,如(Lee&Shin 2010)(1)它最容易吸引资源,(2)它可以获得高素质的员工,(3)它更容易推销产品和服务,(4)它可以创造不可预见的机会,(5)它可以成为竞争优势的重要来源。研究得出的结论是,Bralirwa有限公司有良好的信念,可以为其运营所在的社区带来改变。Bralirwa企业社会责任项目/活动的关键主题是通过改善环境影响、增强社区能力、积极促进公司在社区中的企业社会责任作用,确保其业务各方面的可持续性。关于Bralirwa企业社会责任倡议及其对组织绩效的影响的最新信息,研究建议参考公司的官方报告、声明和披露,以及咨询金融分析师或专门从事企业社会责任评估的专家。关键词:企业社会责任,组织绩效,Bralirwa有限公司,卢旺达
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Corporate Social Responsibility and Organizational Performance: A Case of Bralirwa Ltd
Corporate social responsibility has become an important topic for Business Company, especially since the business sector of financial services is related to conditions of uncertainty. The general objective of this study was to determine the impact of corporate social responsibility on organizational performance with a case study of Bralirwa Limited. Specifically, the objectives were to determine the nature of corporate social responsibility practiced in organization, to assess the contribution of corporate social responsibility on organizational performance, and to evaluate the relationship between corporate social responsibilities on organizational performance in Bralirwa Limited. The descriptive research design was applied with qualitative and quantitative approaches. This study used only the secondary data. The information collected on Bralirwa Limited websites. Over the last twenty years the Bralirwa Limited expended very fast, it has enhanced their times and the scale bigger than ever. Many studies discuss brand and market strategies but few to work on how Corporate Social Responsibility influence financial performance of the Company. On the nature of corporate social responsibility practiced by Bralirwa Limited it was established that Bralirwa Limited implemented some activities which contribute to the communities’ life being development. Those activities include that Bralirwa Limeted provided the Sponsorship of 21 million Rwf to support the Bye Bye Nyakatsi project that were retrieving disadvantage and poor families from grass thatched houses in Bugesera District. On the impact of corporate social responsibility (CSR) on organizational performance, it showed that CSR have a significant impact on the organizational performance of a company like Bralirwa in several ways as summarized by (Lee& Shin 2010) (1) it is easiest to attract resources, (2) it can obtain quality employees, (3) it easier to market product and services, (4) it can create unforeseen opportunities and (5) it can be an important sources of competitive advantage. The study concluded that Bralirwa Limited has the good believes in making a difference to the community in which it operates. The Bralirwa’s key theme in its CSR programs/activities undertaken is guaranteeing sustainability across all aspects of its business by improving environmental impact, empowering their communities, and positively promoting the role of the company’s CSR in communities. For the up-to-date information on Bralirwa's CSR initiatives and their impact on organizational performance, study recommended referring to the company's official reports, statements, and disclosures, as well as consulting with financial analysts or experts who specialize in CSR evaluations. Keywords: Corporate Social Responsibility, Organizational Performance, Bralirwa Ltd, Rwanda
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来源期刊
Afro-Asian Journal of Finance and Accounting
Afro-Asian Journal of Finance and Accounting Economics, Econometrics and Finance-Finance
CiteScore
0.70
自引率
0.00%
发文量
34
期刊介绍: Finance and accounting are seen as essential components for the successful implementation of market-based development policies supporting economic liberalisation in the rapidly emerging economies in Africa, the Middle-East and Asia. AAJFA aims to foster greater discussion and research of the development of the finance and accounting disciplines in these regions. A major feature of the journal will be to emphasise the implications of this development and the effects on businesses, academics and professionals. Topics covered include: -Asset pricing, corporate finance, banking; market microstructure -Behavioural and experimental finance; law and finance -Emerging economies: finance, audit committees, corporate governance -Islamic finance, accounting and auditing -Equity analysis and valuation, venture capital and IPOs -National GAAP and IASs compliance, harmonisation and strategies -Financial measurement/disclosure, and the quality of information reported -Accountability and social/ethical/environmental measurement/reporting -Cultural, political, institutional impact on financial measurement/disclosure -Accounting practices for intellectual capital and other intangible assets -Provision of non-audit services and impairment to auditor independence -Audit quality and auditor skills; internal control/auditing -Management accounting, control and /use of key performance indicators -Accounting education and professional development, accounting history -Public sector and not-for-profit accounting
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