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This research aims to analyze the impact of social responsibility (SR) on the performance of 216 European companies from 2017 to 2021. The objective of this research is to determine how the operational, financial, and market performance of companies is influenced by social responsibility practices. The methodology adopted is quantitative in nature, using the estimation of models for panel data. To quantify corporate performance, this study uses the return on assets (ROA), the return on equity (ROE), and finally Tobin's Q ratio. Additionally, environment, social, and governance (ESG) and United Nations Global Compact (GC) scores are used to quantify SR. Our findings indicate a complex relationship between SR and corporate performance. While SR positively impacts market performance, it negatively affects operational and financial performance. This disparity becomes more pronounced when comparing companies with the highest and lowest SR scores. Further analysis reveals that the environment, social, and governance dimensions of ESG negatively correlate with ROA and ROE, but positively correlate with Tobin's Q. The GC's anti-corruption and environment scores exhibit a negative relationship with Tobin's Q, the human rights dimension negatively correlates with ROE and ROA, and the labor law dimension positively influences ROE. Notably, firm size amplifies these relationships, whereas firm age has a dampening effect. This research offers significant contributions to the literature by providing a comprehensive analysis of the impact of social responsibility on corporate performance based on ESG and GC scores. [ABSTRACT FROM AUTHOR]

Copyright of GeSec: Revista de Gestao e Secretariado is the property of Sindicato das Secretarias e Secretarios do Estado de Sao Paulo (SINSESP) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Higher education during the pandemic assumed the challenge of adapting its formative contents to the virtual environment with consequent achievement of effective learning; in this context, it was proposed to evaluate the perception of learning in a subject of psychological intervention, formative research and social responsibility in a non-probabilistic sample of 277 psychology students from 19 to 48 years old, using the mixed method and non-experimental design, with the Scale of Perceived Learning in the Curricular Experience of Intervention Programs in Psychology and three open-ended questions. The results reflect a high evaluation of the course structure and the teaching role at 67.4% and 70.8%; higher perception of learning in private university students (U= 9414.000 and p=0.001); no distinction according to sex, age or occupation and the qualitative analysis recognizes the reinforcement of creativity, the acquisition of leadership and theoretical-practical competences, added to a satisfactory personal experience. These findings revalue the curricular experiences in virtuality, towards the achievement of formative-professional learning objectives in psychology students who are sensitive to replication in different higher education careers. [ABSTRACT FROM AUTHOR]

Copyright of GeSec: Revista de Gestao e Secretariado is the property of Sindicato das Secretarias e Secretarios do Estado de Sao Paulo (SINSESP) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of GeSec: Revista de Gestao e Secretariado is the property of Sindicato das Secretarias e Secretarios do Estado de Sao Paulo (SINSESP) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Corporate Social Responsibility (CSR) has evolved from a philanthropic approach to a more comprehensive perspective, standards and reference frameworks have been established, which guide companies in their approach to social responsibility. In the digital age, companies must apply social responsibility practices in the management of social networks. This implies guaranteeing the privacy and security of user data, promoting digital inclusion, being transparent in communication, avoiding unethical practices and using technology to generate a positive impact on society. Social networks have transformed society, changing the way we communicate, access information and participate in public debates. In the business environment, social networks have allowed companies to interact directly with their audience, build their brand image, analyze consumer data and manage their online reputation. Documentary and exploratory research was carried out to collect information and theoretically support the study on the importance of the brand and its influence on the perception of consumers in the market. A qualitative research approach was used and selection criteria were applied to articles published between 2018 and 2023. [ABSTRACT FROM AUTHOR]

Copyright of Revista Gestão Organizacional (RGO) is the property of Revista Gestao Organizacional and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista de Ciencias Sociales (13159518) is the property of Revista de Ciencias Sociales de la Universidad del Zulia Venezuela and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Objective: to study the impact of religion - faith, belief - on the satisfaction of the person who is faithful to it, as well as its importance as an instrument of social pacification. The concept of religion will be the object of analysis, in order to allow its insertion among the goods legally protected by the principle of human dignity, in order to include freedom of religion as a result of the exercise of freedom of thought (or conscience), of manifestation of thought and expression. Methodology: the methodology used is deductive, using a qualitative research procedure, through bibliographic analysis, by reviewing scientific works and papers, and also documentary, represented by provisions of the Constitution of the Federative Republic of Brazil. Results: Considering that religion - faith, belief - has been present in humanity since Antiquity, with high importance, guiding habits and behavior, principles and values, it is expected to demonstrate its respective social function. In this way, it will be evident that the right to exercise the faith and religious freedom must be protected, given their social importance and because they are in the orbit of the dignity of the human person. Religious freedom must be fully guaranteed, considering the social function inherent to religion. Contributions: this study brings as a contribution the clarification and discussion of a current topic, linked to human dignity, social responsibility and social function. [ABSTRACT FROM AUTHOR]

Sustainable development is a topic of particular interest in different nations around the world. In 2015, the United Nations designed the 2030 Agenda with 17 goals, including the eradication of poverty, combating climate change, and fostering sustainable cities and communities, among others. Therefore, it is essential to promote integration among various social actors, as well as public and private spheres, in order to consolidate these objectives. In line with this purpose, various educational institutions have adopted strategies that promote environmental awareness and understanding of sustainability among students. It is of interest to delve into the impact that volunteering activities have on strengthening environmental commitment among higher education students, considering the implications of these actions at both personal and professional levels. For this purpose, a survey was conducted among a sample of 63 students from the School of Global Business Administration at Ricardo Palma University in Peru. The survey aimed to explore the students' engagement with environmental causes and their perceptions of volunteering activities. The results suggest that these students are committed to environmental causes primarily due to their previous experiences. However, it is necessary to strengthen the connections established during volunteering programs beyond their completion, in order to promote the sustainability of these actions over time.

Copyright of Azarbe is the property of Servicio de Publicaciones de la Universidad de Murcia and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Anales de la Cátedra Francisco Suárez is the property of Anales de la Catedra Francisco Suarez and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of TECHNO Review is the property of Eurasia Academic Publishing Group and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Social responsibility and its relationship with strategic variables is important in the successful development of business activity. The sample made up of 411 companies from zone 4 Ecuador, 96 companies from the manufacturing sector; 189 agricultural sector and 186 wholesale and retail trade sector. The objective has been to analyze corporate social responsibility and its relationship with its dimensions, measuring the influence with the variables of business strategies: innovation, performance and competitive success. As a result of the analysis, it is concluded that the agricultural sector has greater social responsibility, which in turn are related to strategic variables and influence the positioning of companies. [ABSTRACT FROM AUTHOR]

Public interest entities as well as private companies have moved from voluntary reporting to mandatory reporting of financial and non-financial information on environmental, social and governance issues. Basically, new integrated reporting requirements appeared, applicable on January 1, 2017. It is time to find implications for financial audit and to apply assurance procedures to integrated reporting by using the revised ISAE 3000 Standard. To increase the credibility of these sustainability reports, auditors can perform assurance assignments that contribute to a better image of the company. Auditing financial statements and performance reports increases their value in terms of reporting on business conduct. The external safeguards provided in the Sustainability Report may increase the credibility of stakeholders with the information provided. This reduces the risk of misinformation about the environment and the use of reports as a simple public relations activity. Auditing sustainability reports presents different challenges than those found in auditing financial statements. This is also the reason why the International Auditing and Assurance Standards Board (IAASB) has published a consultation paper on the provision of insurance for extended external reporting [1]. According to the revised ISAE 3000, in a limited insurance mission (review mission), "the practitioner's conclusion is expressed in a form that conveys the message that, based on the procedures applied, nothing has attracted the practitioner's attention so that he or she believes that the information in question is significantly distorted ". In such cases, the risk of the mission is reduced to an acceptable low level in the circumstances of the mission, but the risk is higher than in the case of a reasonable assurance mission [2]. In this context, taking into account the need to audit financial and non-financial information, in this scientific approach we will conduct a study on auditing information from the annual report of a Romanian company and present an analysis of the results, following the audit, on achieving the level of development of sustainability. [ABSTRACT FROM AUTHOR]

Copyright of TECHNO Review is the property of Eurasia Academic Publishing Group and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Journal Public Administration & Social Management / Administração Pública e Gestão Social is the property of Administracao Publica e Gestao Social and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista de Ciencias Sociales (13159518) is the property of Revista de Ciencias Sociales de la Universidad del Zulia Venezuela and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

We share the project proposal for a new operational design for research activities and information management within the scope of the Laboratory of Intellectual Technologies - LTi. Our working hypothesis starts from the premise of the social responsibility of the scientific field and of information professionals in contemporary society, which is to facilitate the transmission of knowledge to those who need it. In this sense, we believe that the application of the information regime model to the field of research will facilitate cooperation between social actors (teachers and students) for the production of information devices and artifacts, shared with society through the internet. In this context, this project aims to develop an information action integrating research - teaching - extension, with a view to the development of intellectual technologies that facilitate free access to scientific and technological information, promoting skills for the production and use of information in the academic community and in society generally. [ABSTRACT FROM AUTHOR]

Copyright of TECHNO Review is the property of Eurasia Academic Publishing Group and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista de Ciencias Sociales (13159518) is the property of Revista de Ciencias Sociales de la Universidad del Zulia Venezuela and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Sintaxis. Revista Científica del Centro de Investigación para la Comunicación Aplicada is the property of Investigaciones y Estudios Superiores, AC and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The environment has gained significant relevance on a global scale, owing to research by scientists and environmental movements that have been able to place global environmental problems such as earth warming and pollution. Social and environmental aspects are related to organizations and are being transcendental for various international institutions and organizations. The accounting has been present in humanity for several years now, as a result of the need that man has had to control and quantify the information generated from the economic activities that he has developed in the course of history. Today, accounting is required to report how organizations harm nature and its environment, because traditional accounting does not clearly reflect social and environmental costs The accounting area must make efforts so that the environmental accounting is developed and provides useful, clear and relevant information for the interested parties. In this research, a documentary review of the proposals on environmental accounts and the current state of environmental accounting was made. This research is descriptive with a qualitative approach and the design applied is non-experimental. Its objective is to analyse the elements of environmental accounts and show the efforts of the accounting area in terms of environmental impact. As a result, environmental accounts are conceptualized differently by each author depending on the reference on which they are based. It is concluded that there are great advances in environmental accounting and in the conceptualization of environmental accounts, however, further development is required for its uniformity and application. It is required that at the level of undergraduate studies are taught more subjects of corporate social responsibility for the graduates to develop an early awareness of the social and environmental aspects related to the organizations with the objective of establishing better accounting practices in order to reduce the impact of the current environmental damage and that could have been part of the regular accounting procedures that are carried out within organizations.

This article aims to establish how Green Marketing and Corporate Social Responsibility can work together, showing the importance for the company to adopt a Green Marketing approach, integrating CSR practices into the strategy of this marketing and this within the framework of meeting the needs of consumers after having a positive impact on their preferences and ordering environmentally friendly products, and minimize environmental risks by respecting and preserving environmental protection laws. Cet article vise à établir comment marketing vert et responsabilité sociale des entreprises peuvent fonctionner ensemble, en montrant l’importance pour l’entreprise d’adopter une démarche de marketing vert, en intégrant les pratiques RSE dans la stratégie de ce marketing et cela dans le cadre de répondre aux besoins des consommateurs après avoir eu un impact positif sur leurs préférences et commander des produits respectueux de l’environnement, et réduire au minimum les risques environnementaux en respectant et en préservant les lois relatives à la protection de l'environnement.

Promoting Education for Sustainable Development (ESD) in higher education implies an improvement and quality in the exercise of responsible citizenship, being the key in the training of future teachers as the main agent of change and transition towards sustainability in society. The aim of this study is to collect and analyze scientific evidence on the attitudes, competences and training of future teachers towards ESD. Therefore, a qualitative methodology has been carried out based on a systematic review of the most important scientific databases (WoS and Scopus). One of the most interesting results shows that there are favorable attitudes of our education students towards sustainability and their commitment to the environment. However, we can conclude that, in the training of our teachers, there is a deficit in the development of professional skills needed to implement ESD (teaching practice) to contribute to social welfare. [ABSTRACT FROM AUTHOR]

Copyright of Gestão e Desenvolvimento (18075436) is the property of Universidade Feevale and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Introduction. This research is the result of a literature review and a multivariate statistical validation. This raises the edges of measurement of the current state of social responsibility. Objective. Design a diagnostic tool for the management of social responsibility for the agricultural sector. Therefore, the social responsibility diagnostic instrument was established in reference to ISO 26000 in the banana sector of the province of Los Ríos, Republic of Ecuador. Materials and methods. This study was not experimental. The theoretical method applied corresponded to inductive deductive analysis from five models of social responsibility. The empirical method was used. The information was collected with an instrument structured by Likert scales of 5 options. The statistical procedure used to measure the quality of the instrument was made up of reliability analysis and factor analysis. Results. Reliability indicators show a Cronbach's Alpha of 0.754 and a Cronbach's Alpha of two halves of 0.852 and 0.773. The indicators of the factor analysis show a KMO of 0.788, Bartlett's sphericity test with a Chi square of 1644.521, degrees of freedom of 210 and a statistical significance of 0.000; A total variance explained that shows 7 groups with an accumulated variance of 80.76 %. Discussion and Conclusion. The construct under study and the seven edges in question have a high degree of reliability and validity. In addition, the instrument is suitable for application in companies in the banana sector. [ABSTRACT FROM AUTHOR]

Copyright of Revista Eletrônica de Enfermagem is the property of Revista Eletronica de Enfermagem and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Amazônia, Organizações e Sustentabilidade (AOS) is the property of Amazon, Organizations & Sustainability - AOS / Amazônia, Organizações e Sustentabilidade (AOS) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Saúde Coletiva is the property of MPM Comunicacao and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The social, economic and environmental effects of the mining activities on the surrounding human communities, specifically after the cessation of such profile units without undertaking the necessary safety and greening measures, are rarely analysed in our country.

Global economic and social changes determined managers to change traditional strategies and to approach business performance from new and totaly different point of views. Future strategies should pursue the value creation to all stakeholders. The aim of the article is to draw attention to the increasingly important Corporate Social Responsability (CSR) and to make proposals to measure it and to accommodate it in the Financial Reports. As a first step, I will make on overview of the theoretical approach of the (CSR) subject, than, I will present and propose a group of indicators to measure the CSR activity. Regarding to the material and methods, I used several CSR Reports, internationally recognized and applied indicators (e.g.: DJSI), rates for a quantitative and qualitative performance analysis). This paper brings a possible alternative to evaluate the companie’s responsible behavior. Indicators are evaluating the companies accordig to different aspects. In addition to accounting and financial reporting, introducing the social (and environmental) reporting, would certainly have interest for local community (and not only), therefore the author recommend inclusion the results of corporate responsible evaluation in the notes to the Financial Statements mandatory for every enterprise.

Copyright of Revista Espacios is the property of Talleres de Impresos Oma and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista de Ciencias Sociales (13159518) is the property of Revista de Ciencias Sociales de la Universidad del Zulia Venezuela and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

It addresses Extension as an essential pillar in strengthening the teaching and learning process of the future librarian. To achieve this objective, universities that develop extension actions were mapped, in the form of programs and projects in Northeast Brazil. Emphasizes that the social responsibility of higher education institutions goes beyond technical and competent training, as it includes the humanistic training of students and responsibility to the communities surrounding these institutions. This is a bibliographic, documentary and field research, as they meet the proposed objectives. As for the approach, the research can be classified as quali-quantitative. As for the approach, the research can be classified as quali-quantitative. It argues that the current society no longer includes patrimonialist Librarianship, whose focus is the preservation of the collection, restricted to a select audience, on the contrary, it urges for a Social Librarianship, focused on the user and his informational needs. It is concluded that the Librarianship courses develop extension actions, however, mostly, directed to the literate communities. In addition, it was found that there are also actions directed at the non-literate, even the smallest ones, but which impact socially, mainly through information mediation actions. [ABSTRACT FROM AUTHOR]

The article establishes a dialogue between the internationalization of higher education and the role of the university based on migratory movements. It aims to make a critical reflection on the role of the Brazilian university and the current phenomenon of immigration from the internationalization actions of higher education within the scope of social responsibility. The study is based on a qualitative and quantitative approach based on bibliographic readings and document analysis using scientific journals, books and legal documents. The results show the reflection of the role of the university as an institution with transformative power of people through the bias of international cooperation through integrative social actions. [ABSTRACT FROM AUTHOR]

Copyright of Revista Turismo & Desenvolvimento (RT&D) / Journal of Tourism & Development is the property of Associacao de Gestao e Planeamento em Turismo da Universidade de Aveiro (AGPTUA) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Companies have linked to their objectives, conceptions and actions of social responsibility that can reach legal, philanthropic, ethical and economic dimensions. The present study aims to analyze the perceptions of beneficiaries of income generation projects supported by the Vale Foundation and developed by the Institute of Socioeconomics Solidarity (ISES) in a community of the municipality of Buriticupu, MA, on the effects resulting from the social projects that encourage the formation of associations. Exploratory field research with qualitative approach was used as method. All the women participating in an income generation project were interviewed, totaling 11 women. An interview script elaborated using the integrated questionnaire to measure social capital (QI-MCS) was used as data collection technique. Qualitative techniques of the content analysis method were used to analyze the collected material. Results show that the formation of institutional capital strengthens the social capital of small groups and brings significant changes in people's work and way of life, especially in the formation of human capital. It can be concluded that associations created from the interests of companies may present divergences of objectives among their members, since the group in which they participate was not created by them, but thought for them. On the other hand, associativism can be configured as a space for the formation of social capital, which in turn can contribute to local development, the strengthening of collective actions and the construction of spaces for social and political participation. [ABSTRACT FROM AUTHOR]

Copyright of Gestão e Desenvolvimento (18075436) is the property of Universidade Feevale and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The social policies effectiveness as a component of government revenue redistribution policies is an essential element of modern capitalist society. In history, social assistance has sometimes been exerted by the church, being a derivative of a profound human feeling - Christian mercy. The evolution of society and the integration of social assistance as a public policy presupposes a high dose of pragmatism, derived also from the managerial internal control standards. The study aims to analyze the relationship that might exist between Christian mercy and the effectiveness of social assistance programs. The research is based on a descriptive analysis that consists of a comparison of the bee behavior and a quantitative evaluation that uses correlation analysis, artificial intelligence techniques and fuzzy logic. The results of the paper confirm the reverse dependency of the social assistance effectiveness policies on income inequality and on the poverty degree. The conclusions of the study reveal that, in the short term, Christian mercy is reversing the effectiveness of social programs by confirming Nietzsche's criticisms of Christianity. In the long run, the return to the faith values prevails over the efficiency targets that seem to have a more and more ephemeral character in the contemporary world. This reaction of approaching religion is considered by the authors as the need for emotional support that people feel in the early stages of the development of capitalist societies. Later, in the second stage described by Kuznets' U-curve, people become aware of the capital's capacity to be altruistic and of the increased role of social responsibility. Therefore the need for support decreases. [ABSTRACT FROM AUTHOR]