Current Trends in Research on Social Responsibility in State-Owned Enterprises: A Review of the Literature from 2000 to 2017

Sustainability

Raquel Garde-Sanchez¹  AntonioM. López-Hernández¹  MaríaVictoria López-Pérez¹ 

[1] Department of Finance and Accounting, University of Granada, 18071 Granada, Spain;

关键词: literature review;    corporate social responsibility;    sustainability;    state-owned enterprises;    public enterprises;    public companies;   

DOI  :  10.3390/su10072403

来源: DOAJ

【 摘 要 】

In recent years, significant changes have produced in the organisational culture of the public sector, bringing accountability and sustainability to the foreground and highlighting the definition of corporate social responsibility (CSR) in public administrations. In this respect, state-owned enterprises (SOEs) are well placed to provide an important example to other companies and society and could be of crucial importance in the promotion and development of socially responsible policies. With these considerations in mind, we analyse the state of research into the practice of CSR within SOEs, seeking to identify the main theoretical and empirical contributions made in this respect, that it will be a useful base for studies in the future. Our results show that research attention has been paid to this issue but significantly less than the large body of work carried out in this respect in the private sector. Most of the studies we identify are descriptive, although a growing body of explanatory research is now appearing. Few studies have been made of the impact of CSR practices on users and this constitutes a possible area for research in the future. Our review shows that research into CSR in SOEs is particularly significant in countries where the state has a strong presence in these companies.

【 授权许可】

Unknown