τελικο κειμενο διπλω νεοτ 9 2011

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Summary

In the current context of global crisis, the role of business becomes even more crucial and

essential, as enterprises are an important component of the economy and our society.

Consequently enterprises, regardless of other characteristics, must have a responsible

attitude and behavior, meaning increased sensitivity regarding Corporate Social

Responsibility (CSR) towards society and economy, within the framework of

sustainability.

The central research goal of this thesis is the environmental dimension of corporate

responsibility. The thesis is structured into nine chapters.

Chapter 1 is a reference to the theoretical framework from which CSR business derives.

In this chapter, we tried to distinguish the individual components of CSR and to focus on

the environment.

Chapter 2 refers to standards as management tools for CSR and the Environment.

Chapter 3 deals with the application, adoption, implementation and integration of CSR

practices and activities on an international basis. Obviously we analysed respective

practices in Greece.

Chapters 4 to 8 relate to empirical research and analysis of data, conducted in 152

companies from a total of 500 most profitable companies in Greece (2008 data).

Using descriptive and inductive statistical techniques we investigated the influence of

factors such as employment size, branch, financial results (turnover, profits, etc, on the

environmental behavior and responsibility. In chapter 9 we concluded that at the

management level, only the Environmental Management System and the branch motivate

and enhance businesses to engage into further CSR practices on the environment.

6

................................................................................. 9 ............................................................................................. 13 1:

.......................................................................................................................... 18 1.1. ........................................................................................... 18 1.2. - ................................................ 19

1.2.1. .......................................................................... 20 1.2.2. ........................................................................ 20

1.3. () ...... 20 1.3.1. ............................................................................................... 21

1.3.1.1. ............................................................................ 21 1.3.1.2. .......................................................................... 22 1.3.1.3. ............................................................................. 23

1.4. , ................................................................ 24 1.4.1. (instrumental theories) ..................................... 24 1.4.2. (political theories) ............................................. 25 1.4.3. (integrative theories) ................................. 26 1.4.4. (ethical theories) .................................................... 31 1.4.5. ..................................... 32

1.5. ... 36 1.5.1. & ..................................... 36 1.5.2. ......................................................................................... 39 1.5.3. - () ........................................................................................................................ 40

1.5.3.1. ................................................................................ 41 1.5.3.2. () ........... 42 1.5.3.3. .................................. 45

1.5.4. .................................................................................................................... 48 1.5.5. ........................................................................................... 48 1.5.6. ............................................................................................................... 49 1.5.7. (stakeholders) ....................................................................... 49 1.5.8. / - & . 51

1.6. ......................................................................................................................... 53

2:

& ................................. 54 2.1. ........................................................................ 54

2.1.1. ISO 26000 ....................................................................... 56 2.1.2. SA 8000 ................................................................................................ 60 2.1.3. 1000 ............................................................................. 61 2.1.4. .......................................................................................................... 64

2.2. ............................................................................................. 64 2.2.1. ISO 14001 .............................................................. 64 2.2.2. ................................................................................ 69

2.3. ......................................................................................................................... 69

3: &

.............................................................................. 70 3.1. & ............. 70 3.2. & ................ 75 3.3. & ............................. 82

7

3.3.1. ...... 82 3.3.2. & : ..................................................................... 84

3.4. GRI ...................................................................................... 90 3.5. & - .................................................................................................................................... 92 3.6. & 94 3.7. ......................................................................................................................... 96

4: ............................................... 97 4.1. .................................................................................................. 97 4.2. .................................................................................. 97 4.3. ................................................................................... 97 4.4. ........................................................................................................ 98 4.5. & .............................................................. 99 4.6. ................................................................................ 101 4.7. ........................................................................................... 105 4.8. & / ............................................ 106 4.9. .................................................................................... 106 4.10. ....................................................................................................................... 106

5: &

.............................................................................................................. 107 5.1. () .................................................................................................... 107

5.1.1. ............... 107 5.1.2. ............... 107

5.2. ..................................... 109 5.2.1. ........................................ 109 5.2.2. ...... 111 5.2.3. ........... 112 5.2.4. ......... 114

5.3. ....................................................................................................................... 118

6: ....................................... 119 6.1. ......................................................................................................................... 119 6.2. ......................................................... 119

6.2.1. : .................. 119 6.2.2. : .............................................. 121

6.2.2.1. 1: ............................................. 121 6.2.2.2. 2: ............ 122 6.2.2.3. 3: ....................... 126 6.2.2.4. 4: / .................................................. 128

6.2.3. : ............................................. 129 6.2.3.1. 1: / ................................................................................................................ 129 6.2.3.2. 2: () ..................................... 131 6.2.3.3. 3: ........... 133 6.2.3.4. 4: ................................................................... 135

6.2.4. : ......................................................... 137 6.3. ....................................................................................................................... 137

8

7: ... 138 7.1. ......................................................................................................................... 138 7.2. ........................................................ 138

7.2.1. ................................................ 141 7.2.1.1. ........................................................... 141 7.2.1.2. ................................................................... 145 7.2.1.3. & () ...................... 148 7.2.1.4. () ......................... 152 7.2.1.5. ............................................................................ 157

7.2.2. ............................................ 160 7.2.3. ................................................. 161 7.2.4. ........................................................................ 171 7.2.5. ................................................................ 178 7.2.6. ................................................................. 184 7.2.7. ............................................................. 191 7.2.8. EBITDA ..................................................................... 200 7.3. .... 209 7.4. ............................ 215

8: (FACTOR ANALYSIS)

- ............................................................. 219 8.1. ......................................................................................................................... 219 8.2. ............................................................ 220

8.2.1. .2.1: ............................... 220 8.2.2. .3: ............. 222 8.2.3. .1: - ................................... 225 8.2.4. .2: ..................................................... 227 8.2.5. .3: .................................................................................................................... 229 8.2.6. .4: ....................... 231

8.3. .................................................... 233 8.3.1. .................................................................... 233 8.3.2. ........................................................................... 239 8.3.3. & () .................... 243 8.3.4. () .............................. 247 8.3.5. .................................................................................... 250

8.4. ................................................ 252 8.5. ..................................................... 253 8.6. ............................................................................ 261 8.7. .................................................................... 268 8.8. ..................................................................... 273 8.9. ................................................................. 280 8.10. EBITDA .......................................................................... 286 8.11. ..................................................... 293 8.12. ......................... 296

9: & .............................................. 299 9.1. ..................................................................................................... 299 9.2. ................................................................................................................. 303

........................................................................................................... 305 ......................................................................................................................... 305

9

............................................................................................................................. 308

.................................................................................... 314 : .............................................................................................................. 316 .............................................................. 316

1: Carroll ............................................................. 27 2: Carroll ............................................................................ 28 3: ................................................................. 29 4: (GSP) .................................................. 30 5: ......................................................................................... 32 6: 3C-SR ................................................................................................... 33 7: - ....................................... 34 8: ................................................................................. 35 9: .............................................. 37 10: ..................................................... 38 11: .................................................... 43 12: .......................... 44 13: ......................................................................... 45 14: ............................................................. 48 15: ........................................................ 54 16: ....................................... 55 17: ISO 14000 & ......................................... 66 18: - ...................... 67 19: ................................................... 91 20: ................ 97 21: (- ) ..................... 108 22: / ............. 110 23: / ( ) ... 111 24: / ..... 115 25: / ....... 116 26: EBITDA / ......... 117 27: / .. 118 28: ...................................... 120 29: ..... 122 30: ( ) ............... 124 31 : ( ) .................. 124 32: ( ) ............. 127 33: & / ( ) .......................................................................... 128 34: / ................................................................................ 130 35: () .. 132 36: () ........................................................................................................ 134 37: ........................ 136 38: () ................................................. 137 39: 95% .. . ( . vs -.2.1) ....... 142 40: 95% .. . ( . vs . .-.2.3) .......... 142 41: 95% .. . ( . vs . -.3) ............ 143

10

42: 95% .. . ( vs -.1) ........ 143 43: 95% .. . ( vs -.4) .......... 144 44: 95% .. . ( vs . -.1.4)... 146 45: 95% .. . ( vs . -.3) ........... 147 46: 95% .. . ( vs -.2.1) ................ 149 47: 95% .. . ( vs -.2.2) ......................... 150 48: 95% .. . ( vs -.2.3) .. 150 49: 95% .. . ( vs -.2.4) ................... 151 50: 95% .. . ( vs -.1.1) . 153 51: 95% .. . ( vs -.1.4) ... 154 52: 95% .. . ( vs -.2.1) .............. 154 53: 95% .. . ( vs -.2.3) 155 54: 95% .. . ( vs -.2.4) .................... 155 55: 95% .. . ( vs . -.3) ... 156 56: 95% .. . ( vs -.2.3) 158 57: 95% .. . ( vs -.2.4) .................. 159 58: 95% .. . ( vs -.1.2) ............. 161 59: 95% .. . ( vs -.1.2) ........ 166 60: . ( vs -.1.2) .... 166 61: 95% .. . ( vs . .-.1.3)............................. 167 62: . ( vs . .-.1.3) ......................... 167 63: 95% .. . ( vs -.2.2)......................... 168 64: . ( vs -.2.2) .................... 168 65: 95% .. . ( vs -.2.3) 168 66: .( vs -.2.3)168 67: 95% .. . ( vs -.2.4) ................... 169 68: . ( vs -.2.4) ................ 169 69: 95% .. . ( vs -.3) ... 170 70: . ( vs -.3) 170 71: 95% .. . ( vs -.4) .......................... 170 72: . ( vs -.4) ....................... 170 73: 95% .. . ( vs .1.2) 175 74: . ( vs . .1.2) ..... 175 75: 95% .. . ( vs .2.2) ............... 176 76: . ( vs -.2.2) ............ 176 77: 95% .. . ( vs . ..2.3) ......... 177 78: . ( vs . ..2.3) ..... 177 79: 95% .. . ( vs .2.4) ......... 178 80: . ( vs .2.4) ...... 178 81: 95% .. . ( vs . .-.1.3) ....... 181 82: . ( vs ..-.1.3) ........... 181 83: 95% .. . ( vs -.2.1)182 84: . ( vs ..2.1) ..... 182 85: 95% .. . ( vs .2.2) ........ 183 86: . ( vs .2.2) ..... 183 87: 95% .. . ( vs .2.4) ... 184 88: . . ( vs .2.4) ...... 184 89: 95% .. . ( vs .2.1) .... 188 90: . ( vs .2.1) . 188 91: 95% .. ( vs .2.2) ..... 189

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92: . ( vs .2.2) ......... 189 93: 95% .. . .( vs ..2.3) .... 190 94: ..( vs . ..2.3) ........... 190 95: 95% .. . ( vs .2.4) ........ 190 96: . ( vs .2.4) .... 190 97: 95% .. . ( vs / .1) .................................................................................................. 191 98: . ( vs / .1) ................................................................ 191 99: 95% .. ( vs .1.3) .......... 196 100: . ( vs .1.3) ........... 196 101: 95% .. . ( vs ..2.1) .... 197 102: . ( vs ..2.1) . 197 103: 95% .. . ( vs .2.2) .... 198 104: . ( vs .2.2).. 198 105: 95% .. . ( vs ..-.2.3) 198 106: . .( . vs ...2.3) ...... 198 107: 95% ....( . vs . .2.4) .................... 199 108: .. ( . vs .2.4) ....... 199 109: 95% .. . ( vs . -.3) 200 110: . ( vs . .-.3) 200 111: 95% .. . ( EBITDA vs -.1.1) ............... 204 112: . ( EBITDA vs -.1.1) ........... 204 113: 95% .. . ( EBITDA vs -.1.2) ....................... 205 114: . ( EBITDA vs -.1.2) .................... 205 115: 95% .. . ( EBITDA vs -.1.4) .................. 205 116: . ( EBITDA vs -.1.4) .............. 205 117: 95% .. . ( EBITDA vs -.2.1) ... 206 118: . ( EBITDA vs -.2.1) 206 119: 95% .. . ( EBITDA vs -.2.2) ............ 207 120: . ( EBITDA vs -.2.2) ......... 207 121: 95% .. . ( EBITDA vs ..-.2.3) ...... 208 122: . ( EBITDA vs . .-.2.3) ... 208 123: 95% .. . ( EBITDA vs -.2.4) ....... 208 124: . ( EBITDA vs -.2.4) .... 208 125: 95% .. . ( vs ) .......... 235 126: 95% .. . ( vs ) .......... 235 127: 95% .. . ( vs ) ...................... 236 128: 95% .. . ( vs ) ................ 236 129: 95% .. . ( vs - ) ....... 237 130: 95% .. . ( vs .) .... 237 131: 95% .. . ( vs ) ................. 237 132: 95% .. . ( vs ) ... 238 133: 95% .. . ( vs .) ......... 238 134: 95% .. . ( vs ) .............................. 240 135: 95% .. .. ( vs ./ . .) ................. 240 136: 95% .. . ( vs ) ....................... 241 137: 95% .. . ( vs ) ......................... 241 138: 95% .. . ( vs )............................. 242 139: 95% .. . ( vs - ) .............. 242

12

140: 95% .. . ( vs ) ........................... 244 141: 95% .. . ( vs ) ..................................... 244 142: 95% .. . ( vs ) ...................... 245 143: 95% .. . ( vs ) ...................... 245 144: 95% .. . ( vs ).................................. 246 145: 95% .. . ( vs - ) ........................ 246 146: 95% .. . ( vs ) ........................... 248 147: 95% .. . ( vs / .) .... 248 148: 95% .. . ( vs ) ...................... 249 149: 95% .. . ( vs ) ............... 249 150: 95% .. . ( vs ) .................................................... 251 151: 95% .. . ( vs ) ............. 251 152: 95% .. . ( vs - ) .... 253 153: 95% .. . ( vs ) ............................ 259 154: . ( vs ) ........................ 259 155: 95% .. . ( vs ) .......................................... 260 156: . ( vs ) ....................................... 260 157: 95% .. . ( vs ) ....................................................... 260 158: . ( vs ...................................................... 260 159: 95% .. . ( vs ) ............... 261 160: . ( vs ) ............ 261 161: 95% .. . ( vs ) ................... 266 162: .. ( vs ) ....................... 266 163: 95% .. . ( vs ) ............................ 267 164: .. ( vs ) ........................... 267 165: 95% .. . ( vs ) .... 267 166: .. ( vs ) ... 267 167: 95% .. . ( vs ) ............ 268 168: . ( vs ) ......... 268 169: 95% .. . ( vs ) ................. 278 170: . ( vs ) ............. 278 171: 95% .. . ( vs . ) ... 279 172: . ( vs . ) 279 173: 95% .. . ( vs ) ............ 279 174: . ( vs ) ......... 279 175: 95% .. . ( vs ).... 280 176: . ( vs ) 280 177: 95% .. . ( vs ) .......... 285 178: . ( vs ) ...... 285 179: 95% .. . ( vs ) ..................... 286 180: . ( vs ) ................. 286 181: 95% .. . ( EBITDA vs ) ................ 291 182: . ( EBITDA vs ) ............. 291 183: 95% .. . ( EBITDA vs ) ............ 292 184: . ( EBITDA vs ) ....... 292 185: 95% .. . ( EBITDA vs ) .... 292 186: . ( EBITDA vs ) 292

13

1: ........................................................... 105 2: & () ........................... 107 3: (-) .............................. 108 4: .................................................... 109 5: ................ 111 6: ................ 113 7: ..................... 114 8: .................................................................. 120 9 : ............................. 121 10: ..................... 123 11: , .......... 123 12: ...................... 126 13: & / ......................................................................................... 128 14: / ........................................................................................................ 129 15: () ........................ 131 16: 133 17: ............................................................ 135 18: ............................................................................................ 137 19: ..................................... 141 20: ............................................ 145 21: & .......... 148 22: () ... 152 23: ......................................................... 157 24: ........................................................... 160 25: ............................................................... 162 26: ................................................................................ 172 27: .......................................................................... 179 28: .......................................................................... 185 29: ...................................................................... 192 30: D ............................................................................ 201 31: Spearman ....... 210 32: (p-value) (=0,05)........................................................................ 216 33: .2.1: .......................................................................................................................... 220 34: .2.1: ... 221 35: .3: ...................................................................................................... 222 36: .3: ................................................................................................................................ 223 37: .1: - . 225 38: .1: - ............................. 226 39: 2 : ........................................................................................................................... 227

14

40: 2 : ........ 227 41: 3: .......................................................................... 229 42: 3: . ........................................................................................................................................ 229 43: 4 : ....................................................................................................... 231 44: 4: ................................................................................................................................ 232 45: ..................................................................................................................................... 234 46: ..... 239 47: & ................................................................................................................. 243 48: () ................................................................................................................. 247 49: .... 250 50: () ..................................................................................................................................... 252 51: ............... 254 52: ................................. 262 53: .......................... 269 54: .......................... 274 55: ....................... 281 56: EBITDA ............................ 287 57: (=0,01) ........................................................................................................................................ 294 58: (p-value) (=0,05) ............... 297

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ISO 14000

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( ) , ,

( , , , EBITDA)

1,2,3,1,2,3,4 .

.

1:

.

EBITDA

(1)

0:0=1 1:01

0:0=1 1:01

0:0=1=....= 1:

0:0=1=....= 1:

0:0=1=....= 1:

0:0=1=....= 1:

0:0=1=....= 1:

0:0=1=....= 1:

(2) 0:0=1 1:01

0:0=1 1:01

0:0=1=....= 1:

0:0=1=....= 1:

0:0=1=....= 1:

0:0=1=....= 1:

0:0=1=....= 1:

0:0=1=....= 1:

(3)

0:0=1 1:01

0:0=1 1:01

0:0=1=....= 1:

0:0=1=....= 1:

0:0=1=....= 1:

0:0=1=....= 1:

0:0=1=....= 1:

0:0=1=....= 1:

/. (1)

0:0=1 1:01

0:0=1 1:01

0:0=1=....= 1:

0:0=1=....= 1:

0:0=1=....= 1:

0:0=1=....= 1:

0:0=1=....= 1:

0:0=1=....= 1:

(2)

0:0=1 1:01

0:0=1 1:01

0:0=1=....= 1:

0:0=1=....= 1:

0:0=1=....= 1:

0:0=1=....= 1:

0:0=1=....= 1:

0:0=1=....= 1:

. (3)

0:0=1 1:01

0:0=1 1:01

0:0=1=....= 1:

0:0=1=....= 1:

0:0=1=....= 1:

0:0=1=....= 1:

0:0=1=....= 1:

0:0=1=....= 1:

(4)

0:0=1 1:01

0:0=1 1:01

0:0=1=....= 1:

0:0=1=....= 1:

0:0=1=....= 1:

0:0=1=....= 1:

0:0=1=....= 1:

0:0=1=....= 1:

7

, , ,

4:

106

,

(p-value) (

, 2000).

1,2,3,1,2,3,4.

p

p .

Kolmogorov-Smirnova & Shapiro-Wilk =0,01

, (, ,

) =0,05. 95%

(.) t-test

ANOVA,

.

4.8. & /

1 5. 0 1 1

2.

.

4.9.

ICAP GROUP (2009),

.

4.10.

.

, ,

.

.

5: &

107

5:

& 5.1.

()

.

,

.

500

ICAP GROUP (2009),

152 .

5.1.1.

.

2: & ()

(1)

(2)

(%) (3)=(1)/(2)

152 500 30,40%

175.700 334.785 52,48%

2 152

30,40% 500 .

(response rate)

. 1 3

.

50%

.

5.1.2.

.

ICAP GROUP (2009) :

, , EBITDA .

5: &

108

3: (-)

(1)

(2)

(%) (3)=(1)/(2)

( )

70.820.693 134.866.855 52,51%

( )

46.788.935 85.220.284 54,90%

EBITDA ( )

8.255.246 15.804.494 52,23%

( )

5.297.378 9.924.766 53,38%

.

21: (- )

21 3

.

50%

.

52,51%

(: 70.820.693 : 134.866.855 ),

54,90%

( : 46.788.935 : 85.220.284 ).

0 20.000.000 40.000.000 60.000.000 80.000.000 100.000.000 120.000.000 140.000.000 160.000.000

( )

( )

EBITDA ( )

( )

5: &

109

, ,

, .

EBITDA 52,23% EBITDA

( : 8.255.246 : 15.804.494

) :

53,38%

( : 5.297.378

: 9.924.766 ).

5.2.

, ,

.

.

5.2.1.

.

4:

62 40,79%

29 19,08%

13 8,55%

10 6,58%

&

12 7,89%

OI 26 17,11%

152 100,00%

, ,

4, 500

65 ICAP GROUP (2009)

. 500

5: &

110

, .. , ..

. ,

....

.

22: /

4 22

( 40,79%)

29 19,08%.

60%

.

26 17,11%

.

(, , & )

.

40,79%

19,08%

8,55%

6,58%

7,89%

17,11%

&

OI

5: &

111

5.2.2.

.

5:

35.177 20,02%

28.616 16,29%

28.861 16,43%

5.969 3,40%

&

36.425 20,73%

OI 40.652 23,14%

175.700 100,00%

.

23: / ( )

5 23

16,43% 3,40%

20,02%

16,29%

20,73%

23,14%

&

OI

5: &

112

.

(23,14%) 40.652 ,

& 36.425 (

20,73% ) (

40.652 , 20,02% ).

3 63,89%

. ,

( 5.969 ,

3,04% ).

32,72%

(: 29 , : 13 ).

&

(20,02% 20,73% ),

(62 12

40,79% 7,89% , 4).

.

5.2.3.

( 5)

.

()

.

.

5: &

113

.

6, - 4 & 5-

.

6:

567

987

2.220

597

& 3.035

OI 1.564

1.156

, 41% ( 62

152 ).

597

(6,58% 10 ).

&

3.035 ,

(.. ).

2.200

.

6

:

-

.

5: &

114

-

. .

-

, .

-

,

.

&

5.2.4.

,

.

7:

EBITDA

( )

( )

( )

( )

22.983.025 32,45% 8.640.637 18,47% 1.404.141 17,01% 718.117 13,56%

11.949.302 16,87% 1.555.442 3,32% 674.008 8,16% 462.725 8,73%

7.350.205 10,38% 7.889.498 16,86% 713.259 8,64% -99.880 -1,89%

1.366.813 1,93% 7.387.831 15,79% 143.741 1,74% -34.550 -0,65%

&

14.462.768 20,42% 13.455.776 28,76% 2.032.814 24,62% 1.908.719 36,03%

OI 12.708.580 17,94% 7.859.751 16,80% 3.287.283 39,82% 2.342.247 44,22%

70.820.693 100,00% 46.788.935 100,00% 8.255.246 100,00% 5.297.378 100,00%

.

5: &

115

7

()

.

.

.

24: /

7 24,

,

& .

32,45%

&

20,42%.

52,97%

.

( 17,94%).

1,93%.

.

16,87% 10,38%

1,93%

20,42%

17,94% 32,45%

&

OI

5: &

116

25: /

. 7

25, , ,

&

( 28,76%) (

18,47%). ,

,

( 3,32%)

EBITDA

.

τελικο κειμενο διπλω νεοτ 9 2011

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