•7
Anh hiTofng
cua trach nhiem xa hoi den niem tin vao to chufc va su" hai long cong viec cua nhan vien ngan hang
tren dia ban TP. Ho Chi Minh
•
TRaONG VAM KIET' Tdm tat
Trin ca sd khdo sdt 350 nhdn viin ngdn hdng tren dia bdn TP. Ho Chi Minh, nghiin cffu xdc dinh dugc cdc nhdn td'anh hudng cua trdch nhiem xd hdi di'n niem tin vdo to chffc vd su hdi long trong cong viec cua hg, gam cdc nhdn td: (I) Tdc dgng cua cdc thdnh phdn trdch nhiim xd hgi doanh nghiep (CSR), bao gom: Nhgn thffc trdch nhiim kinh ti, Nhdn thffc trdch nhiem phdp ly, Nhdn thffc trdch nhiim dgo dffc vd Nhdn thffc trdch nhiim Iff thiin dnh hudng din niem tin vdo td chffc; (2) Tdc ddng cua niim tin td chffc din su hat long trong cdng viec cua nhdn viin. Trin ca sd kit qud nghien cffu, tdc gid de xud't mgt so hdm y qudn tri nham ndng cao hogt ddng trdch nhiim xd hdi cua doanh nghiip. Iff dd ndng cao sff hdi long cdng viic cua nhdn viin.
Tff khda: trdch nhiim xd hdi, niim tin vd sU hdi long trong cdng viec, ngdn hdng tren dia ban TP. Ho Chi Minh
Summary
After sui-veying 350 bank staffs in Ho Chi Minh City, the study identifies factors of social responsibility Influencing their belief in the organization and their satisfaction with the job, including (1) Impact of corporate social responsibility components (CSR) (which are Awareness of economic responsibility. Awareness of legal responsibility. Awareness of moral responsibility and Awareness of charity responsibility) on belief in the organization, and (2) Impact of organizational trust on employee satisfaction with the job. On that basis, some administrative implications are proposed to improve the social responsibility of enterprises, thereby improving the job satisfaction of employees.
Keywords: social responsibility, beliefs and Job satisfaction
GlCfl THIEU xff Iy nghieng ve phifdng dien phdp Iy. Dieu do cho tha'y, trach nhiem xd hpi cua doanh nghiep khdng chi Trdeh nhidm xa hdi ciia doanh nghiep la nghia vu ciia nhffng ldnh dao, nha quan ly, ma nd khdng ehi dd'i vdi Nha nffdc, ngffdi lao cdn Id nhan thffc vd trdch nhiem eua moi ngffdi, nhffng dong, md nd cdn phai gdn vdi cdng dong nhdn vien trong eac doanh nghiep.
vd mdi tru'dng xung quanh. Nhieu ldc hai Trong thdi gian qua, nhieu ngan hang dd ed nhffng ve mdi trffdng, do mpt so' doanh nghiep sai pham, nhieu nhdn vien ngan hang dd "vffdng" vao dau tu- gdy ra khdng chi khie'n dff ludn vdng Iao ly. Trong bd'i cdnh dd, vide nghien cffu xdc len dn ve mat dao dffc, ma ean dffde phai dinh difde cac nhdn td' anh hffdng cua traeh nhiem xd
*ThS., Cong ty Co phan Viet A I Email; [email protected] e^gay nhgn bdi: 22/12/2018: l^gdy phan bien: 06/01/2019; Ngdy duyel ddng. 16/01/2019
HiNH 1: m o HiNH KIM TCT T H A P C S R C U A C A R R O L L ( 1 9 7 9 ) I'rach nhiem tuihicn'nhan dao
\Ji m^l cun^ d ^ dounh nichicp (ol Co dong giip nguon lyc clio c^iig ilnng, uii ilucn chit limng cu^ic sjng
•^
Trach nlii^niiljcutCrc :n dune nhung gi duoc coi ]h cang b ^ ^
diJiil^ilail, limply Tra>.li nhi^ni pMp lu^t/'phJp ly CSn pliai Iioat dtfng ihco diii^ii iJha]> lii^t
1 rach nhlein kinh Ic Ck\ pll^ cit ]ifi illlU^II F)ay \st nm tan^ ciia 11191 h^ch nhiem khiic
HIMH 2 : m o HINH MGHIEN CCTU DE X Q A T 'I'rncb nhifni \i h^i daanh nghic)
(CSR) Nhsn tlilic tracli iiliif in kinli te (111) Nhan ihirc liach nhiem phaji 1} (H2)
Nlign tliiic irkli nlii^ui lir ihi^i) (114)
Mfnnlavia IG QhiK (H5)
Svh^il6ng tOnii vice
Mgufln Tong hop cua tac gia
hpi de'n nidm lin vdo td ehffc vd sff hdi long trong cdng viec cua ho Id dieu rd't can Ihie'l.
ccf S6 LY THUYET VA MO HINH NGHIEN CLfU Ctf sof ly thuye't
Theo Carroll (1979), trdch nhiem xa hdi eua doanh nghiep (CSR) "la la't ca cdc vd'n de kinh te', phdp ly, dao dffc va nghia vu iff nguyen ma xa hdi trdng dpi d doanb nghiep trong mdi thdi diem nha't dinh", tffe la theo hp, doanh nghiep la mdt ehii the cua n^n kinh Id' thi trffdng, khai thdc cdc ngu6n life Iff nhien deldm giau cho doanh nghiep, trong qud trinh dd, hp gdy ra nhffng anh bffdng khdng td't dd'i vdi mdi trffdng iff nhien va con ngifdi. Do do, ngoai viec ddng thue, doanb ngbiep cdn phai cd trdch nhiem xa bdi dd'i vdi mdi trffdng, cdng dong va ngffdi lao ddng. Cdng ty thu'c hten cdc bien phap bao ve mdi trffdng thi se giup tranh tinh trang d nhidm mdi trifdng hien nay, san pham cdng ly se tbdn thien vdi mdi tru'dng. Cdng ty ddng gdp cho cdc boat ddng Iff tbien hay cde boat dpng khde vl cpng ddng, thi mang lai hanh phuc cho nhffng ngffdi kem may man va ldi ieh chung cua edng ddng.
Theo md hinh kim Iff ihap Carroll (1979), CSR bao gom bd'n nhdn Id' nhif Hinh 1.
Tff cdc cd sd ly thuye't tren, ldc gia dffa ra md binh nghien effu sff tac ddng eua cde thanh phan trdeh nhiem xd hdi doanh nghidp de'n niem tin vao td chffc vd sir hai long cdng viec cua nhan vien dffdc the hien nhff Hinh 2.
Md hmh nghien cffu dffdc bieu dien difdi dang 2 md hinh nhff sau:
(i) Md hinh nghien cffu nhdn thffc trdch nhiem xa hdi cua doanh nghidp dd'n nidm lin vao t^ chffc cua nhan vidn dufdc thid't lap cd dang ham nhff sau:
Y, (NTTC) = > , + P^fTNKT] + P,*[TNPL] + fi* [TNDD] + fi* [TNTT]
(ii) Md hinh nghien cffu niem tin vao t6 chffe anh hffdng de'n sff hdi long cdng viec cua nhdn vien difde Ihie't lap cd dang ham nhif sau;
Y^ (HLCV) = ^„ + ;5, *[NTTC] + e.
Phifdng phap nghidn ciJu Nghien cffu nay sff dung md hinh hdi quy da bie'n va sff dung phin mem SPSS 20.0 di dung cho phdn tich dinh Iffpng (kiem dinh he so lin edy thang do, phdn tich nhdn td'kham pha (EFA), hdi quy da bie'n vd cde kiem dinh sif phil hdp cua md hinh...).
De cd so' lidu nghien cffu, tdc gia sff dung phffdng phap Id'y mau thuan nen, dd'i tffdng la nhan vidn Idm vide tai eac ngan hang trdn dia ban TP. Ho Ch! Minh.
Cu th^, tdc gia da tid'n hdnh khdo sdt 350 phie'u, so' phie'u thu ve la 325 phie'u, so' phie'u hdp le la 297 pbid'u. Thdi gian nghien cffu dffdc thffc hien giii'a nam 2018 (Bdi viit sff dung cdch viit sd thdp phdn theo chudn qud'c te).
KET QUA NGHIEN CLTU Kiem dinh dp tin cay cua thang do Ke't qua nghidn cffu eho thd'y, he sd Cronbach's Alpha tdng cae thang do thanh phin deu ldn bdn 0.7 (> 0.7). Dieu do eho biet thang do dffdc sff dung Id td't.
Cde he sd lu'dng quan bie'n eua cae thang do deuldn hdn 0 3 (Bang 1).
Kd't qua phan tich EFA Tiiang do nhgn thitc trdch nhiem xa hgi Kel qua phdn lich EFA cho tha'y, 5 bien quan sat dUde nhdm thdnh 1 nhdn td. He sd tdi nhan td (Factor loading) deu
>0^5, nen chung cd y nghTa ihie't thffc.
Mdl bien quan sat cd sai biet vl he sd'tai nhdn to ddu > 0.55, nen dam bao sff phdn biet giffa cde nhan td.
, . H « 3 ° ™ 0 = 0.865 >0.5 phan tich nhan to la can thiet cho drr lieu Thonc ke Chi-square cia Kie'm d„,h Bartlett d^t gia^tn mu-c y nghia la 0 000. Do vSv xet tren pham vi tong the Phifono trich dat 58.718% > 50% i.i t,i,,(, ^
h dirdc
1 nhdn td'tai Eigenvalue = 1.363 > 1 dat yeu cau (Bang 2).
Thang do Niem tin vdo to chffc cua nhdn vien
Ket qua phan tieh EFA cho tha'y, cac bie'n quan sal dffdc nhdm thanh 01 nbdn to'. He sd'tai nhdn to deu > 0.5, nen chung cd y nghTa thie't thffc. Mdi bie'n quan sat ed sai biet v^hd sd'tai nhdn td'deu > 0.55, ndn dam bao sff phdn biet giffa eac nhdn to. H6 sd KMO = 0.865 > 0.5 phdn tieh nhan td Id can thid't cho dff lieu. Thd'ng ke Chi-square eua Kiem dinh Bartlett dat gid tri mffc y nghia la 0.000. Do vay, cde bie'n quan sdt cd iffdng quan vdi nhau xet trdn pham vi long the. Phifdng sai trieh dat 72.872% > 50% va trich dffde 1 nhan td tai Eigenvalue = 3.644 > I dat yeu can (Bang 3).
Thang do Sif hdi long cong viec cda nhan vien
Ket qua phdn tich EFA cho tha'y, cdc bie'n quan sdt dffde nhdm thanh 1 nhdn to'.
He sd'tai nhdn id deu > 0.5, nen chung cd y nghTa thie't thffe. Mdi bie'n quan sat cd sai bidt ve he sd' tdi nhdn td' deu > 0.55, nen dam bao sff phdn biet giffa cac nhdn td. He sd KMO = 0.792 > 0.5 phdn tieh nhan to' Id can thie't cho dff lieu. Thd'ng ke Chi-square cua Kiem dinh Bartlett dat gia tn mffc y nghTa la 0.000. Do vdy, eae bie'n quan sdt cd tifdng quan vdi nhau xet tren pham vi tdng the'. Phffdng sai trieh dat 66.615% > 50% va inch dffdc 1 nhdn td'tai Eigenvalue = 2.665 > 1 dat yeu cau (Bang 4).
PhSn tich h6i quy tuyd'n tinh Phuang trinh hoi quy Nhgn thffc trdch nhi$m xd hgi ctia doanh nghiap din Niim tin vdo to chffc cua nhan vien Ke't qua md hinh hdi quy phan tieh sff anh hffdng cua cdc bie'n ddc lap dd'i vdi bid'n phu thude ihd' hien nhff Bang 5.
Kd't qua phdn tieh hoi quy tuye'n tinh cho tha'y, hd sd'R- hieu chinh la 52.1%, he sd mffc y nghTa eua md hinh (Sig.F = 0.000) < mffc y nghTa 5%. Dieu dd cd y nghTa la sff ke't hdp cua cdc bien ddc lap hidn cd trong md hinh ed the giai thich dffde sff bid'n thien cua bie'n phu thudc.
Tff thdng sd' thd'ng ke trong mo hinh hdi quy, phffdng trinh hdi quy tuye'n tinh da bie'n eua cac ye'u td' Nhdn thffc Q-ach nhidm xa hdi anh hifdng dd'n Niem tin vao td chffc cua nhan vien se cd dang sau:
r , (NTTC) = 0.34 + O.lSSnTNKT] + 0.252*[TNPLJ + 292'^- [TNDD] + 203*
[TNTT] + e.
BANG 1: KlEm DjNH THANG DO CROriBACH'S ALPHA CAC THANG DO Big'n
quan sat
Trung binh thang Phifcftig sai thang do n^u loai big'n do n§'u lo^i biS'n
Ttfcfng quan big'n tSng
Cronbach's Alpha ne'u loai big'n Thang do Nhan thu'c trach nhiem kinh te': Cronbach's Alpha: 0.843 TNKTl
TNKT2 TNKT3 TNKT4 TNKT5
13.2727 13.4680 13.7677 13.3401 13.4377
5.963 5.980 6 240 5 800 6.531
.691 .739 .552 702 570
.799 .787 838 .795 .831 Thang do Nh5n thii'c trach nhiem phap ly: Cronbach's Alpha: 0.764 TNPLl
TNPL2 TNPL3 TNPL4 TNPL5
12 2424 12.5455 12.5556 12.3131 12.4175
6.279 5.384 6 126 5,810 6.258
.476 .631 489 .615 463
.741 .685 .737 .694 .746 Thang do NhSn thffc trach nhi^m d^o difc: Cronbach's Alpha: 0.842 TNDDl
TNDD2 TNDD3 TNDD4 TNDD5
12.8687 12.6936 12 8620 12.7475 12.9091
6.074 5.997 5 950 6-020 5.873
.680 ,649 .652 .631 .625
.802 .809 .808 .814 .816 Thang do Nh^n thu'c trach nhiem tiJf thien: Cronbach's Alpha: 0.812 TNTTl
TNTT2 TNTT3 TNTT4 TNTT5
12 7037 12.5387 12 6364 12 8148 12.7811
8.432 7.594 7.307 6.665 7.807
.489 666 .669 .691 .503
.806 .758 754 .746 .806 Thang do Ni4m fin vao to chiic ciia nhSn vi&n: Cronbach's Alpha: 0.906 NTTCl
NTTC2 NTTC3 NTTC4 NTTC5
12.8923 12.9057 12.8956 12.8923 12.8990
4.076 4.113 4.188 4.042 4.044
.730 .772 745 797 .781
894 .884 890 879 .882 Thang do Stf hai long cong vi&c ciia nhSn vien: Cronbach's Alpha: 0.829 HLCVl
HLCV2 HLCV3 HLCV4
9.5488 9 3468 9.2761 9,4545
4 032 3 802 4.295 4.3 10
.589 763 .675 .611
.818 .733 .777 -803
BANG 2: KET QUA PHAN TICH EFA DO! Vdl CAC TRACH NHlEm XA HOI
THANG DO NH^N THflC
Big'n quan sat TNKTl TNKT2 TNKT3 TNKT4 TNKT5 TNPLl TNPL2 TNPL3 TNPL4 TNPL5 TNDDl TNDD2 TNiDD3 TNDD4 TNDD5 TNTTl TNTT2 TNTT3 TNTT4 TNTT5
Cae nhSn tff trich 1
.780 -798 .679 .774 635
2
.705 .767 672 739 -744
3
.652 .806 820 818 .671
4
.650 .736 .595 .764 .655
m s6' KMO
Mffc y nghia (Sig. trong ki^m dinh Bartlett) Tong phifdng sai trfch {%)
Eigenvalue
Tdn nh^n td'
Nh§n thiic trach nhifim kinh te'
Nh^n thffc trach nhiem phap ly
Nh^n thu'c trach nhiem dao dffc
NhSn thffc trach nhiem tff thien
0.86S 0.000 58.718 1.363 BANG 3: KET QUA PHAN TICH EFA DOI Vdl THANG DO Nilm TIN
CUA N H A N VIEN Big'n quan sat
NTTCl NTTC2 NTTC3 NTTC4 NTTC5
Cac nhSntS'trich 1
.827 856 .840 -877 .868 H& sS KMO
Miic y nghia (Sig. trong kiem dinh Bartlett) Tong phiiffng sai trich (%)
Eigenvalue
Tgn nhan t6'
Ni^m tin vao To cliiic
0.818 0.000 72.872 3.644 BANG 4: KET QUA PHAN TICH EFA DOI Vdl THAMG DO Slf HAI LONG
CUA N H A N VIEN Big'n quan sat
HLCVl HLCV 2 HLCV3 HLCV4
Ciic nhSn to'trich 1
.761 886 830 782 He sfl' KMO
Miic y nghTa (Sig. trong kiem inh Bartlett) Tong phif«yng sai tn'ch (%)
Eigenvalue
Tgn nh3n t6'
Slf hai long cdng vi^c ciia nhan vidn
0.792 0.000 66.615 2.665
Phuang trinh hSi quy Mem tin vdo tS chffc din Sff hdi long trong cdng viic cua nhdn vien
Ke't qua nghien cffu du'dc the hien d Bang 6.
Ke't qua phdn tich hdi quy tuye'n tinh eho tbd'y he sd' R- la 25%, hd sd mffe -y nghia eua md hinh (Sig.F - 0.000) < mffc y nghTa 5%. Didu dd co y nghia la sff kd't hdp eua cac bie'n ddc lap bien cd trong md hinh cd the giai thich difdc sff bie'n thien cua bien phu thudc.
Tff thdng sd thd'ng ke trong md hinh hdi quy, phu'dng liinh hdi quy tuyd'n tinh phdn tich anh hffdng Niem tin vdo td chffc dd'n Si^hdi long trong cdng vide eija nhdn vien cd dang sau:
Y, (HLCV) = 1.017 + 0.657'^[NTTC}
iUOT SO KET LUAN
Cdn cff vao he so' Beta chua'n hda, thi mffc dd anh hffdng cua 4 nhdn td' traeh nhiem xa hdi doanh nghiep de'n niera tin vdo td ehffc cua nhdn vien nhff sau:
- Quan trong nha't. "Nhdn thffe trdch nhidm dao dffc" ed he so' Beta chud'n hda la (0.351). Hien nay, nhieu sai pham ldn trong ede linh vffc quan trong nhff tdi chinh ngdn hdng, tai nguyen mdi irffdng, giao Ihdng van lai... dang dffdc dff lu^n rd't quan. Do dd, nhan thffc traeh nhidm dao dffc la nhan id can du'dc ngdn hang quan tdm nhd't la hien nay. Nhi^u sai pham eua ngdnh ngdn hdng bi phat hien gdy ma't niem tin cua ngffdi ddn vao he thd'ng ngan hang. Ldi nhudn la quan trpng trong bd't ky td ehffc kinh doanh nao, nhitng kinb doanh ngdn hdng chinh la kinh doanh "niem lin", ne'u ma't niem tm, khach hang khdng gffi tien va dd'i tac khdng giao dieh thi hoat ddng ngan hang khdng Ihe dien ra dung nghTa.
- Quan irpng ihff hai: "Nhdn thffc traeh nhiem phdp ly" cd he sd Beta ehuan hda la 0.299. Trdch nhidm phdp iy^ehmh la nhffng ehu^n mffc tai chinh ma ngan hang cdn quan idm dd' ddm bao mpt nen tdi chinh qud'c gia tang tnrdng on dinh. Ben eanh do, trach nbilm phap ly eua ngan hang ddi vdi edm nhdn danh gia cua nhan vien chlnh Id thi:fc hien eong khai mmh bach irong chinh sdch uyen dung v a p h ^ c ldi. !6„-i„h phat tnen va Ihang lien cua nhan vien Cnm nhdn ddnh gid difdc trdeh nhiem phdn iJ cua ngdn hdng tdng len tbi niem iin '
60
nhan vien vdo td chffc cdng dffde cung cd va phat trien.
- Quan trpng thff ba: "Nhan thffe trdch nhiem tffthidn"'cd he sd'Bela ehuan hda dat 0.273. Hien nay, nhieu ngan hang cd ddng gdp ra't ldn cho edng dong xd hdi.
Co y thffc manh me ve trach nhiem xd hdi, cdc ngdn hdng ludn trieh mot phan kinh phi eho cde boat ddng tff thien, khuye'n khich nhan vien tbarn^ gia cac boat ddng tff thien vi edng dong. Ddy chinh Id nhffng yd'u Id'tde ddng manh de'n ni^m tin cua nhdn vien vao td chffe ngan hang. Ben eanh ye'u tdjdi nhuan, kinh doanh edn vi sff phdl tnen cua dat nffde, xay difng va phdt trien xa hdi ngdy cang td't dep, ddy la phffdng cham ma nganh ngdn hang dd difa vao ede ehffdng trinh hanh ddng cua minh.
- Quan trpng thff tff: "Nhan thffc irach nhiem kinh le'" cd he so' Bela ehuan hda dat 0.188. Dieu nay dd'i vdi cdc ngdn hang Id hpp ly vi mpi td chffe tai chinh deu hffdng tdi ldi nhuan, cd ldi nhuan mdi cd the duy tri va phdt irien cac boat dpng ldi chinh cua ngdn hdng.
Kinh td' the' gidi va trong mfdc van cd nhieu thudn ldi, nhifng cung edn ed nhffng khd khan, thdch tbffe dan xen.
Nen tai chinh the' gidi dang cd nhieu ba't dn tff cdc tranh ehd'p thffdng mai giffa cac qud'e gia ldn, nhff: My, Trung Qudc, EU, An Dp... Ddy ehinh la nhffng khd khdn, tbdeh thffc bude cae ngan hdng phai cd chie'n lifdc trung han va dai han de' on dinh tinh hinh kinh doanh eua rainh, cung nhff hd trd doanh nghiep trong nffdc phat trie'n.
Ke't qud nghidn cffu eung cho thd'y, Niem tin td chffc cd tac ddng tich cffe de'n Sff hai long edng vide eua nhdn vien vao to chffc vdi he sd'hdi quy la 0.657 (> 0).
BANG 5. KET QUA HOI QUY NH^N TUQc TRACH NHIEm XA HO!
CUA DOAMH MGHIEP DEN Nifew TIN VAO TO CHtfC C^A NHAN VIEN
1 Hang sfl"
TNKT TNPL TNDD TNTT
Hesd' chiia chuan hoa
B .340
155 252 .292 .203
Std.
Error .169 042 .040 .043 .030
HgsO' chuan hoa
Beta
.188 .299 351 .273
t
2.010 3.715 6.296 6.866 6.755
Sig.
.045 .000 .000 .000 .000
ThSng kg da c$ng tuyg'n Tolerance
633 .718 .621 990
VIF
1.5S0 L392 L612 l.Oil Bien doc lap: (Constant), TNTT, TNPL, TNKT, TNDD
Bien phu thuoc: Niem un VLIO td chu'c cua nhan vien ngan hang (Y^) R
.726"
R^
.527
R- hi^u chinh .52
Durbin-Walson 1.891
BANG 6: KET QUA HOI QUY NIEM TIN VAO TO CHCTC DEN Stf HAI LONG TRONG CONG VIEC CUA NHAN VIEN
Mo hinh
1 Hang so TNKT
HgsS"
chifa chuSn hoa B 1.017
.657 Std. Error
.216 .066 Bien doc lip' (Con.slant), NTTC Bie'n phu ihuoc: Sir hai long cong
R 500=
chu^n hoa Beta
.500 t
4.700 9915
Sig.
.000 .000
Thd'ng kg da cdng tuy^n Tolerance
1.000 VIF
1-000
viec ciia nhan vien (YJ R^
.250
R^ higu chlnh .24
Durbin-Watson 1783
Niem tin vao to chffc lam cho nhdn vien tin lu'dng rang cac che' dp, quyen ldi tai ngan hdng ludn dffde edng khai, minh bach va ro rdng, Nhffng y kid'n ddng gop eua hp se ludn dffde cac cd'p ldnh dao quan tdm, dieu nay cd tac dpng tieh effc dd'n sff hai ldng edng viee eua nhan vien.Q
TAI LIEU THAM KHAO _ _ _ _ _ - - -
1. Hoang Trpng vd Chu Nguydn Mdng Ngpe (2008). Phdn tich dff lieu nghiin cffu vdi SPSS, Nxb Thd'ng ke
2. Nguydn Quang Hung (2010). Ndng cao trdch nhiem xa hdi cua doanh nghiep d Viet Nam nham muc lieu phdt trid'n ben vffng, Tgp chi Khoa hgc Xd hgi Viet Nam, so' 04/2010
3. Le Phffdc Hffdng, Lffu Tie'n Thudn (2018). Trach nhiem xa hdi cua doanh nghiep trong ITnh vi;c ngan hdng, Tgp chi Cdng nghi Ngdn hdng, so' 148 (2018), 48-67
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Business & Society
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