英语proposal范文

以下提供了2篇英语Proposal范文，大家可以做为参考。

英语Proprosal范文1

ABSTRACT

Ipractically assess if CSR disclosure and investment of Corporate Social Responsibly (CSR)enables/facilitates cooperation among partners in business collaborations.This is because business collaborations are vital in sustaining an organization’s competitive advantage even if almost half the projects fail. The main reason as to why the project fail is lack of partners’ cooperation in business collaborations referred to as relational risk. Results show that CSR disclosure results into an unlimitedCSR investment but does not support the general level of cooperation. Besides this, CSR disclosure regulates the relationship between CSR investment and cooperation. In a situation where both managers invest in CSR and under a disclosed CSR, then the cooperation rate is higher. Additionally, organizational managers who invest in CSR are sensitive to CSR disclosure evidence than those mangers who fail to invest in CSR. The CSR investor managers are as well more cooperative whenever they get the indication that their partners also invested in CSR. While on the other hand, managers who fail to invest in CSR fail also to attend to CSR disclosure information and that they are similarly cooperative when the partner with CSR investors or non-CSR investors. In summary, under a non-disclosed CSR, investor managershave a higher cooperation likelihood that the mangers who fail to invest in CSR. Despite the fact that CSR is well known, we only know little as to why managers choose to invest in CSR or rather disclose CSR information. This dissertation there implies to academic scholars and practitioners CSR information by signifying the potential CSR disclosure and investment benefits while vindicating the relational risk amongst business collaborations.
 

 

INTRODUCTION

1.1 Background Information

Corporate Social Responsibility (CSR) is defined as the organization’s incorporation of societal and environmental concerns done through its business practices and resource contributions (Dahlsrud, 2008, p.2). Over the years, CSR investment and disclosure has experienced a rapid growth and that CSR disclosure investment has become increasingly popular. A research done by Pricewaterhouse on 68 countries covering 1,344 CEO’s revealed that 74% of the CEO’s attributed that CSR measuring and reporting adds up to organizational long-term success (PriceWaterhouseCoopers, 2014, p.7).  

CSR investment and disclosure leads to information asymmetry reduction in labor and capital markets as well as lowering the cost of capital, reducing negative stock price shocks, improving future performance, and analyst forecast precision Dhaliwal et. al, 2012 pg 19). Its investment is reflective of the manager’s attributes in regard to fiscal policy. Additionally, it has become evident that employee effort and motivation is improved when organization venture and invest in disclosure CSR (Koppel & Regner, 2014 p.112). Research findings have as well suggested that organizationalmanagers can invest in disclosure CSR and CSR in regard to investors’ preferences and for them to attract and retain employees (Martin & Moses 2016 p.326).

Alongside CSR investment and disclosure rapid growth, there also lies a great deal of skepticism underlying the honesty of CSR investment and its credibility among the popular press, customers, investors, and academic researchers. Many of these stakeholders have a strong belief that organizations are getting huge profits from dishonest claims of CSR’s terms such as “CSR washing” and “green washing” are becoming famous (Pope & Waeraas, 2016 p.222).Also, domestic and international research findings have consistently disclosed that end user consumers have a strong belief that disclosure CSR investment is done superficially as the basis for marketing campaigning hence making it a concern on how the stakeholders view CSR investment disclosure (Kanter, 2009 p.343).

1.2 Scope of the Research

This research builds on the emerging trends of CSR literature in accounting; this will be achieved by examining the relationship between CSR investment, disclosure and cooperation in organizational collaborations (Katz, 2008 p.228). Since the start of the 20th century, organizations have increasingly got engaged in business collaborations to access complementary competencies thatto some extent may be difficult, time consuming, and may be too difficult to develop. Organizational collaborations can as well take different forms which can range from joint research/development, outsourcing, innovation/technology sharing, and joint marketing (Anderson & Dekker, 2014 p.243).

According to a research done by business performance innovation network 2014, 85% of the respondents have a belief that organizational collaborations are crucial for business growth (Business Performance Innovation Network, 2014 p.245). Even though, despite the business popularity collaborations only half of the organizations that gets themselves into failure (Lunnan & Haugland, p.478).This high rate of business collaboration failure is attributed by the lack of cooperation referred to as relational risk which is a vital determining factor of cooperation in organizational culture and business collaborations (Pothukuchi et al. 2002 p.323). Organizational culture, values and norms have also been compromising the firm’s informal control system. It is therefore by this that researchers have conducted experimental accounting surveys which have confirmed that informal controls can pose a significant interactive effect on intrafirm collaborations and work groups (Kelly & Presslee, 2017 p.239).

1.3 Hypothesis of the Research

In this research, I choose to practically examine the organizational collaboration setting using a strategic interaction task where two parties choose simultaneously whether to cooperate in the collaboration or not to collaborate (Martin & Moser, 2012 p.413). This will also involve a one-time modified stag hound duty that operationalizes the involved risk in regard to cooperation business collaborations. In this case, earnings are such that there are risks in cooperation but potential in wealth increase while on the other hand non-cooperation is riskless. Recent calls on accounting literature to assess CSR disclosure investment is answered by the use of strategic interaction task which uses practical methodologies (Huang & Wtson, 2015 p.221). Additionally, the use of practical economics methodology answers the concerns for the use of game theoretic methodologiesdirectly and thus encouraging cooperation and facilitating mitigation relational risks in business collaborations (Huang & Wtson, 2015 pg 28).

Like the previous practical surveys, I regard CSR disclosure investment as a charitable offer where participants decide whether to give part of their revenues from stag hunt task to charity (Brekke, 2011pg 19). I as well assess the impact of CSR disclosure investment by manipulating disclosure to two points among the participants, disclosure, and non-disclosure treatment where either participant is not aware whether or not did their partner donate to charity (Brekke, 2011pg 19). Previous researches also show that individuals invest in CSR disclosure consider other-regarding whose preference results into unquestionable cooperation. Besides this, it in not confirmed if at all a presumably other-regarding organizational manager who does not venture into CSR has the chance of cooperating in business collaborations as those who invest do (Brekke & Nyborg, 2008 pg 40). This is true because cooperation in any business collaboration is driven by the manager’s preference for cooperation as well as their beliefs about their partner’s preference for the same course of cooperation. I then hypothesizethat CSR disclosure investment is a positive indicator of the manager’s preference for cooperation and a facilitator for general business cooperation in collaborations (Brekke, 2011pg 19).

Research results further suggest that organizational managers are more likely to venture and invest in CSR under circumstances where CSR is disclosed unlike when it is not disclosed. However, it not evident that cooperation is higher when CSR is under a disclosure than when it is not. Practical research findings provide evidence that CSR disclosure balances the connection between CSR investment and business collaboration cooperation. In a disclosed CSR, cooperation is highest in collaboration when all the involved managers invest in CSR and poorest when both managers fail to invest in CSR (Kim et al. 2019 pg 77). Additionally, CSR investors are sensitive to CSR disclosure than the non-CSR disclosures. Also, CSR investors are found to be very cooperative when they partner with CSR investors. To conclude, in a non-disclosed CSR, investor managers are not any cooperative than the CSR investor managers thus CSR disclosure is a credible sign of a manager’s propensity to cooperate in business collaborations among other CSR investors (Kelly & Presslee, 2017 pg 55).

This research is therefore meant to address the concerns for additional accounting research on CSR investment and disclosure as well contribute to the accounting research in different other means. It will major on the existing accounting research that examines the use of formal and informal control techniques to campaign for intra-firm and inter-firm business collaboration cooperation (Kelly & Presslee pg 16). Further, the research will add information to accounting research determining whether CSR investment and disclosure fall under informative or managerial sector (Hoi et al. 2013 pg 34).This research will therefore be among that few that have examined the link between CSR disclosure, CSR investment, and business collaboration cooperation. 

This research incorporates the diverse sources of available literature on CSR, organizational collaborations, and managerial controls meant to create hypotheses in regard to the links among CSR investment, disclosure, and business cooperation. In this chapter, I intend to analyze the relevant research findings from the previous surveys. Here, I will define CSR, elaborate on the findings determining the capital and labor markets. Additionally, I will analyze the available literature on business collaborations and discuss the relevant literature on managerial controls in regard to organizational culture and informal control that facilitates both intra-firm and inter-firm business cooperation.