出版社:Asociatia Generala a Economistilor din Romania - AGER
摘要:The main purpose of this paper is to create a methodology for assessing corporate responsibility toward employees, focusing on the European automotive sector. The starting point for this research was the content analysis of sustainability or social responsibility reports published by 13 European automotive manufacturers in 2010, 2011, and 2012, which is was also helpful in identifying the indicators used to assess corporate responsibility toward employees. The methodology focused on developing our own model of assessment of corporate responsibility toward employees, based on three pillars: performance in terms of human rights, gender equality and equal opportunities, performance in terms of workplace health and safety, and performance in terms of professional development of employees. Applying this methodology allowed us to rank companies based on the index of performance of corporate responsibility toward employees and to identify the determinants of responsible corporate behaviour toward employees. We validated the hypotheses of our study using the correlation for panel data. Limitations of this study arise from the choice of indicators that define the three pillars of corporate responsibility toward employees, indicators that are relevant to the model we proposed, and also from the need to standardize data reported by different companies. Future research may improve the methodology or identify other organizational determinants of corporate responsibility toward employees.
关键词:corporate social responsibility; corporate responsibility toward employees; corporate responsibility toward employees performance; automotive sector; Europe.