Corporate Volunteering: a Tool for Promoting a Strategy for Internal Corporate Social Responsibility Integrating Retirees

This paper aims to make an exploratory analysis of the effectiveness of implementing a Corporate Volunteering program aimed at the context of retired workers, as a tool for participatory and healthy aging. The research study focused on the importance of the social participation of retirees in a company as a priority interest for the development of Corporate Volunteering programs, and delved into the expression of the socially responsible performance of organizations in volunteering actions carried out by their retired employees. Results show that the performance of retirees in a company’s volunteering activities can count on intimately connected theoretical supports and is closely related to Corporate Social Responsibility, fostering an active, healthy and fair old age, with socialbenefit to the community

Exploring Corporate Social Responsibility under the Background of Sustainable Development Goals: A Proposal to Corporate Volunteering

The research into corporate volunteering (CV) has been prolific, although few studies have focused their approach on senior and retired workers under the framework of the corporate social responsibility (CSR). The social participation of retirees in CV activities contributes to the businesses'' socially responsible performance and can be intimately connected with the global commitment pursued by the Sustainable Development Goals (SDGs) by the year 2030. This article aims to explore the key issues that might have influence the effective implementation of CV programs to integrate retired and pre-retired workers, promoting a participatory and healthy aging. Based on the interface of internal and external corporate social responsibility, we discuss how CV can achieve social legitimacy, influencing the health and well-being of workers beyond the employment relationship. The main contribution of this article to the state of art is to extend the literature on CSR and CV by elaborating a theoretical model that integrates both perspectives with the focus on the SDGs. The results suggest that SDGs represent an opportunity and a frame of reference for CSR strategies. Companies engaged in senior CV activities could enhance their corporate and social images within the strategic action of social responsibility, indisputably improving people''s health and well-being

A eficácia informativa da demonstração do valor adicionado

O cenário mundial contemporâneo vem sendo caracterizado por significativas mudanças nas áreas social, política e econômica, com reflexos diretos no ambiente empresarial, através da imposição de novos padrões de competitividade e uma necessidade de alterações nos processos de trabalho e nas práticas de gestão. Neste contexto, a informação contábil tradicional não responde totalmente às demandas novas dos usuários com interesses diferentes daqueles contemplados nos relatórios contábeis clássicos. A Demonstração do Valor Adicionado é parte integrante deste novo grupo de relatórios desenvolvidos pela contabilidade para assistir melhor essas necessidades emergentes, visando, principalmente, a evidenciar o papel social das empresas, apresentando claramente a riqueza gerada, para que toda a sociedade conheça sua função positiva na criação de valor para a comunidade. Este trabalho apresenta aspectos relacionados ao valor adicionado pela atividade empresarial e analisa a importância deste relatório ao facilitar o entendimento da informação sócio-econômica sobre a companhia e sua relação com o ambiente onde está localizada.<br>Nowadays, the global environment is characterized by significant changes in the social, political and economic areas with direct impacts on managerial activities, through the imposition of new patterns of competitiveness and a need to change work processes and managerial practices. In this context, the traditional accounting information does not totally attend the users' new demands, whose interests are different from those contemplated in the traditional accounting reports. The Value Added Statement is part of this new group of accounting reports created to attend to those emerging needs in a better way, mainly seeking to disclose companies' social activities, clearly presenting the generated wealth so that the whole society knows about the its positive function in the creation of value for the community. This paper presents aspects related to the value added by enterprises and analyzes the importance of this report in making it easier to understand socioeconomic information about the company and its relationship with the environment in which it is located

F-2(D(3)) measurements at ZEUS

Results on the diffractive structure function F-2(D(3)) in deep inelastic neutral current positron-proton scattering (DIS) have been obtained by the ZEUS collaboration using two different methods. Diffractive interactions are selected by either requiring a small, not exponentially suppressed invariant hadronic mass M-X in the main detector or by detecting a fast proton in the ZEUS leading proton spectrometer (LPS). The results of the two methods are compared

Recent photoproduction results from ZEUS

Recent results for inclusive jet cross sections, dijet cross sections and dijet angular distributions are compared with NLO perturbative QCD calculations. The observation of isolated high PT photons (prompt photons) is also reported