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Record W2147104171 · doi:10.1108/14720700910985043

Embedding corporate responsibility through effective organizational structures

2009· article· en· W2147104171 on OpenAlex

Why this work is in the frame

A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.

affAt least one author lists a Canadian institution in the pinned OpenAlex snapshot.

Bibliographic record

VenueCorporate Governance · 2009
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicCorporate Social Responsibility Reporting
Canadian institutionsPricewaterhouseCoopers (Canada)
Fundersnot available
KeywordsCorporate social responsibilitySample (material)BusinessStructuringOriginalityBest practiceFunction (biology)Variety (cybernetics)RevenueValue (mathematics)Process (computing)Knowledge managementOrganizational structureCorporate governanceMarketingPublic relationsAccountingComputer scienceManagementSociologyEconomicsPolitical scienceFinance

Abstract

fetched live from OpenAlex

Purpose The purpose of this paper is to explore the ways in which companies are embedding the corporate responsibility function in different organizational structures, and to identify, when possible, best practices related to organizational structures which have proved effective in managing corporate responsibility that can be applied by any organization, regardless of size or industry sector. Design/methodology/approach The authors developed and applied a methodology, in the form of a questionnaire, covering more than 40 aspects to describe what companies are doing to integrate the corporate responsibility function in their organizational structures. The design of the survey was based on available literature as well as their own professional experience answering questions commonly received from clients in Latin America. The questionnaire was then applied to a small sample using companies' public information from reports and company web sites. Findings The application of the questionnaire on a sample of Chilean companies using their public information tested the tool as valid and fit for the designed purpose. The main conclusions were that CSR structuring and CSR strategies are both strongly associated with the size of the company in terms of number of employees and revenues. Originality/value Many questions arise when the task of implementing CSR is proposed and Latin American companies are trying to apply best practices by learning from the experience of companies with longer histories in CSR matters. However, trends are not uniform and different organizations are taking a variety of pathways in the process of CSR implementation. This paper offers a general vision of how companies are making the effort to implement CSR best practices, in terms of structure, strategy and scorecard; and presents a simple tool to assess the gaps, if any, in the effective embedding of corporate responsibility on organizational structures.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

Full frame distilled prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.

metaresearch head score (Codex)0.001
metaresearch head score (Gemma)0.003
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesMeta-epidemiology (narrow)
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Theoretical or conceptual · Consensus signal: Theoretical or conceptual
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.273
Threshold uncertainty score1.000

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0010.003
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0010.000
Bibliometrics0.0000.002
Science and technology studies0.0010.000
Scholarly communication0.0000.002
Open science0.0000.000
Research integrity0.0000.000
Insufficient payload (model declined to judge)0.0000.000

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.029
GPT teacher head0.266
Teacher spread0.237 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it