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Wang, Liuxi. "Corporate Social Responsibility." International Journal of Organizational and Collective Intelligence 8, no. 4 (October 2018): 66–88. http://dx.doi.org/10.4018/ijoci.2018100104.
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In recent decades, the study of corporate social responsibility (CSR) has become one of the most popular research topics. In the markets of China, CSR has also attracted much attention from either local corporations or multi-national business. They have contributed many efforts to put CSR into effect, which helps CSR to be more practical and influential. By reviewing existing literature, this article mainly focuses on the environmental problems caused by lack of corporate social responsibility in China, which has led to the following research on CSR performance in China and customer view of CSR. The conditions of practicing CSR in China are researched first, and the attitudes of people towards CSR is tested empirically by a questionnaire using quantitative and qualitative research methods. Ultimately, the valid results collected were analyzed in detail along with a few suggestions. This article may help identify some surrounding problems of CSR and advance CSR practice slightly.
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Al-Jenaibi, Badreya. "Corporate Social Responsibility." International Journal of Knowledge Society Research 8, no. 4 (October 2017): 85–100. http://dx.doi.org/10.4018/ijksr.2017100105.
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Corporate social responsibility (CSR) is a western concept that is penetrating Middle Eastern countries, and the UAE is the most appropriate region to offer insights into CSR because other Middle Eastern countries are not adopting the concept quite as quickly as the UAE. One indication of CSR in UAE is its transparent firms. This paper explores the current stage of CSR implementation in Arab countries, with special attention given to the UAE. An in-depth study was conducted to explore CSR implementation among local managers. Primary data from 198 questionnaires and case studies were analyzed to obtain valuable insights into the current state of CSR in the UAE. Key concepts are highlighted regarding the definition and practice of CSR in the UAE. Secondary data from both western and eastern cultures were also analyzed to examine the extent of adoption and adaptation of CSR and corporate philanthropy from multiple perspectives. Findings suggest all organizations, both local and multinational, must consider environmental and stakeholder interests in order to become global. Some confusion appears to exist between the concept of philanthropy and CSR. Some CSR highlighted by firms includes following regulations effectively and efficiently, adopting environmentally friendly business processes, organizing seminars, and creating awareness of the concept among peers. Although CSR is maturing in the Middle East, UAE firms need to improve CSR to compete with the practices that have become the CSR standard in western countries. In the last few years, governments and local organizations have strictly enforced business ethics and environmental regulations to support the growth of CSR in the country.
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Albus, Heidi, and Heejung Ro. "Corporate Social Responsibility." Journal of Hospitality & Tourism Research 41, no. 1 (July 27, 2016): 41–65. http://dx.doi.org/10.1177/1096348013515915.
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This research builds on the halo effect of corporate social responsibility (CSR) literature in marketing to provide insight into the positive effect of CSR in a service encounter. Using a company’s green practices as CSR, this research examines how customers’ perceptions of CSR might spill over into their evaluations of the company and behavioral intentions in a service recovery context. The results, from 418 participants of the scenario-based role-playing experiment, indicate that CSR and service recovery have a significant effect on customer satisfaction, trust, word-of-mouth recommendations, and repeat patronage intentions in a casual-dining restaurant setting. Also, an interaction effect suggests that the CSR effect is more pronounced in a positive service recovery compared to a negative service recovery. The findings of this research provide researchers and practitioners with a better understanding of CSR and the positive influence it has on customer responses in a service encounter.
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E. Udayasri. "Corporate Social Responsibility." International Research Journal on Advanced Engineering and Management (IRJAEM) 2, no. 03 (March 18, 2024): 401–6. http://dx.doi.org/10.47392/irjaem.2024.0056.
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The concept of Corporate Social Responsibility (CSR) has gained increased significance in recent years. The growing focus on CSR has changed the attitude of businesses all over the world, and India is not an exception. The concept of CSR is not new to India; historically speaking, social responsibility of companies is a well-established phenomenon in India, and the country has one of the world's richest traditions of CSR. In its oldest forms, CSR in India included the concept of corporate philanthropy and the Gandhian Trusteeship model. But the liberalization of the Indian economy in the 1990s led to a fundamental shift from the philanthropy-based model to a multi stakeholder approach whereby companies are deemed responsible for all stakeholders, including financial stakeholders, employees and the community. The liberalization of the economy also led to the increased presence of large global corporations such as Microsoft, IBM, and others on Indian soil, which thereby exposed India to a highly developed regime of CSR initiatives. Additionally, a strong desire to compete and succeed in the global economy drove Indian business enterprises to integrate CSR into a coherent and sustainable business strategy. These enterprises, both public and private, have realized that their long-term success depends on the satisfaction of their stakeholders, and that ignoring them could jeopardize the company's future prospects in the community. This article discusses the concept of CSR as understood by Indian businesses in the past, and the changing interpretations of the concept in the age of globalization and expanding markets. The article further discusses the efforts toward community and social development made by both state-owned enterprises (SoEs) and private-sector businesses. After a detailed analysis, the article concludes that the future of CSR in India is brought, and that its importance will continue to grow even further given the increasing importance accorded to CSR world-wide, and India's own realization that it needs CSR to achieve long-term sustainability in the world economy.
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AHAMED HIBATHUR RAHUMAN, MOHAMED RIFKHAN. "Corporate Social Responsibility." International Journal for Innovation Education and Research 5, no. 7 (July 31, 2017): 24–39. http://dx.doi.org/10.31686/ijier.vol5.iss7.756.
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Due to the huge social and environmental issues faced by the world during the last couple of decades the concept of Corporate Social Responsibility (CSR) has taken front stage in the business world by becoming the key element of sustainable competitive advantage that benefits the company, society, and environment The purpose of this paper is to analyze whether the concept of CSR take as a tool only for maximizing the shareholders’ wealth by the investors (principals) as well as managers (agents) of the company by analyzing the two prominent CSR related scandals happened in the auto industry. It uses the agency theory model to analyze these cases and understand whether this model is overshadowing the stakeholder model of CSR concept. The preliminary studies carried out by comparing CSR reported by these two companies and the facts, effects, and reactions to the emission scandals indicate that although firms indicate that they follow a stakeholder model for their CSR initiatives and reports based on it, in reality, they follow agency model and CSR appears to do not really matter. This study also implies that manager needs to have a proper strategy that is followed and reported along with proper monitoring and control measure for a successful implementation of CSR. Due to many complexities, this it is too early to generalize ‘CSR does not matter ' view either to the entire corporate world nor the auto industry. Therefore, future studies are encouraged to include more companies in the auto industry and expand it to other industries as well.
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Defril, Defril Hidayat. "CORPORATE SOCIAL RESPONSIBILITY." Jurnal Hukum Samudra Keadilan 18, no. 2 (December 6, 2023): 424–36. http://dx.doi.org/10.33059/jhsk.v18i2.8612.
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This research will focus on CSR which is the obligation of the company to be responsible in terms of development and social around the company, where each company must provide CSR funds from the company's profits to help the development around the company operates, this is expected to be a solution to the problem of social and environmental development, in some developed countries CSR takes a broader role by reaching out to partners for regional infrastructure development, this has not been touched in the rules of legislation in Indonesia, therefore it is very interesting to study more deeply the opportunities and future layout. The purpose of this study is to look at the possibilities and analyze the opportunities and challenges that need to be resolved to make CSR actively involved in regional infrastructure development. This research method is normative juridical, where it is done by analyzing the relevant legal rules in order to understand the subject matter in the rules of the game so that a solution can be found to the problem at hand .From the analysis conducted, it can be concluded that CSR has been running as mandated by the law, but those aspects to be able to make CSR a development partner still have empty space that must be regulated with certainty and measured by the rules of the law.
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Hajdúchová, Iveta, Christian Mikler, and Blanka Giertliová. "Corporate social responsibility in forestry." Journal of Forest Science 65, No. 11 (November 29, 2019): 423–27. http://dx.doi.org/10.17221/79/2019-jfs.
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In Slovakia the topic of socially responsible business has been little reviewed and described, both theoretically and practically. The article highlights the differences in the definition and characteristics of Corporate social responsibility (CSR) as published by several domestic and foreign authors. Not less significant is the added value of a practical design of the CSR implementation model for forest management, as well as its measurement, evaluation and reporting tools.
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S, Arun Kumar, Chaitra, Fiza, and Shreya. "Corporate Social Responsibility." International Journal for Research in Applied Science and Engineering Technology 12, no. 1 (January 31, 2024): 626–31. http://dx.doi.org/10.22214/ijraset.2024.58024.
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Abstract: Corporate Social Responsibility (CSR) is recognized as a strategic and long-term investment that brings about various economic advantages for companies. Consistent implementation of CSR not only enhances consumer preference for products but also attracts interest from potential investors, making CSR an innovative and continuous marketing tool that significantly contributes to a company's success. This paper explores the impact of Corporate Social Responsibility Disclosure (CSRD) and Leverage on Firm Value, with Profitability acting as the moderating variable. Analytical tools such as Moderated Regression Analysis (MRA) and Multiple Linear Regression are employed in this study, utilizing a dataset covering 68 firm-years of information from listed companies in Indonesia, including CSR reports from 2012 to 2015.The findings reveal that leverage has a substantial influence on firm value, whereas CSRD alone does not exhibit a significant effect on firm value. Additionally, the profitability variable is identified as an effective moderator, strengthening the correlation between corporate social responsibilities and firm value, as well as reinforcing the relationship between leverage and firm value. These results have critical implications for practitioners, especially in shaping CSR disclosure strategies to effectively address firm value considerations. Keywords: corporate social responsibility, firm value, leverage, profitability.
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Ghai, Vedika. "CORPORATE SOCIAL RESPONSIBILITY (CSR)." International Journal of Advanced Research 12, no. 01 (January 31, 2024): 1305–8. http://dx.doi.org/10.21474/ijar01/18253.
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Corporate Social Responsibility (CSR) has emerged as a crucial aspect of contemporary business strategy, focusing on initiatives that benefit society alongside profit maximisation. This paper delves into various dimensions of CSR, exploring its diverse manifestations across industries and geographies. It examines the significance of CSR in enhancing corporate reputation, fostering employee engagement, and addressing societal challenges. A comprehensive analysis underscores the multifaceted impact of CSR, ranging from environmental sustainability efforts to ethical supply chain management practices. Moreover, it elucidates the evolving landscape of CSR in light of the COVID-19 pandemic, highlighting regulatory amendments and their implications for corporate conduct. Drawing on case studies such as the Tata Groups CSR initiatives in India, the paper elucidates the role of corporations in driving social change and sustainable development. Additionally, it synthesises findings from scholarly articles, offering insights into the ethical imperatives underpinning CSR endeavours. By elucidating the legal framework and scholarly discourse surrounding CSR, this paper provides a holistic understanding of its significance in fostering corporate accountability and societal well-being.
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Harjoto, Maretno Agus. "Corporate social responsibility and corporate fraud." Social Responsibility Journal 13, no. 4 (October 2, 2017): 762–79. http://dx.doi.org/10.1108/srj-09-2016-0166.
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Purpose This study aims to examine the impact of corporate culture, measured by corporate social responsibility (CSR), on the likelihood and severity of corporate fraud. CSR literature indicates that corporate managers are moral actors and are obliged to exercise their discretionary decisions according to their moral standards. Based on the moral development theory, this study argues that higher managers’ ethical values reflected by higher CSR activities are less likely to commit fraud and have lower severity of fraud. Design/methodology/approach This study argues that at the firm level, corporate culture can be measured by firms’ CSR activities. Using probit, match-pair, propensity matching and Heckman regressions on a sample of 152 criminal corporate fraud cases in the USA from the US Department of Justice (DOJ) during 2000 and 2010, this study empirically examines the impact of CSR, CSR strengths and concerns scores on the likelihood and the severity of corporate fraud. Findings Firms with higher CSR and CSR strengths (concerns) scores have lower (higher) likelihood and lower (higher) severity of corporate fraud. This study finds that firms with higher community, employee, environment and product-related CSR have lower likelihood of fraud, and firms with higher diversity, employee, environment and product-related CSR have lower fraud severity. Practical implications Establishing a positive corporate ethical culture is essential to curb the outbreak of corporate fraud that threatens our societal norms. The findings also shed some light for investors, corporate board of directors and regulators to consider CSR as a reflection of top managers’ moral values that is negatively related to the occurrence and severity of corporate fraud. Social implications Strengthening moral values among top executives and employees in corporations by encouraging CSR activities aid our society to alleviate future outbreak of epidemic problem for corporate fraud. Originality/value This study brings a new perspective that there is a relationship between corporate ethical culture within an organization, measured by CSR activities, and corporate fraud based on the cognitive moral development theory in organization.
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Luciani Amelia Hermawan and Iflah. "Pelaksanaan Corporate Social Responsibility." Bandung Conference Series: Public Relations 3, no. 3 (October 27, 2023): 1142–50. http://dx.doi.org/10.29313/bcspr.v3i3.9626.
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Abstract. Unilever's CSR (Corporate Social Responsibility) program continues from year to year with various themes and its own benefits for the community. The purpose of this observation was to find information and observe that the BKGN CSR program can be an activity that is beneficial and makes Pepsodent's products well-known to the public. This observation focuses on the company PT Unilever Indonesia which carries out CSR programs through its products. The research was conducted using a qualitative type method. PT Unilever Indonesia's CSR program carries the theme "Recovering Together with Indonesia's Healthy Smiles". BKGN (National Dental Health Month) is an activity carried out in various cities in Indonesia after the pandemic that hit Indonesia. The BKGN CSR program can describe an overview of the activities in the program. The results of this observation indicate that the existence of the BKGN CSR program is one of the attractions that has made Pepsodent's products increasingly known to the public.
Abstrak. Program CSR (corporate social responsibility) Unilever terus berjalan dari tahun ke tahun dengan berbagai tema dan manfaat tersendiri bagi masyarakat. Tujuan observasi ini dilakukan adalah untuk mencari informasi dan mengamati bahwa program CSR BKGN dapat menjadi sebuah kegiatan yang bermanfaat serta membuat produk Pepsodent dikenal baik oleh masyarakat. Observasi ini berfokus pada perusahaan PT Unilever Indonesia yang melakukan program CSR melalui produknya. Penelitian dilakukan menggunakan metode jenis kualitatif. Program CSR yang dilakukan PT Unilever Indonesia mengangkat tema “Pulih Bersama dengan Senyum Sehat Indonesia”. BKGN (Bulan Kesehatan Gigi Nasional) adalah kegiatan yang dilakukan di berbagai kota di Indonesia setelah masa pandemi yang melanda Indonesia. Program CSR BKGN dapat mendeskripsikan gambaran mengenai kegiatan pada program. Hasil observasi ini menunjukan bahwa adanya program CSR BKGN menjadi salah satu daya tarik yang membuat produk Pepsodent semakin dikenal oleh masyarakat.
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Heath, Robert L., and Damion Waymer. "Unlocking corporate social responsibility." Corporate Communications: An International Journal 22, no. 2 (April 3, 2017): 192–208. http://dx.doi.org/10.1108/ccij-12-2015-0084.
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Purpose The purpose of this paper is to explore the proposition that organizational policies and actions gain more legitimacy when they proactively improve (rather than reactively defend) their corporate social responsibility (CSR) standing by meeting challenges discursively mounted by competitors, watchdog activists, and governmental officials. Design/methodology/approach The paper reviews literature, including social capital, to consider CSR as both a reactionary and proactionary construct that guides how organizations defend and publicize their corporate social performance (CSP). The paper examines four premises relevant to the discursive (contentious and collaborative) approach to formulating and implementing CSR norms. The case of fracking (hydraulic fracturing) in the USA provides text for exploring these premises, especially the advantages of a proactionary strategy. Findings This paper concludes that CSR expectations of industry performance rest on threshold legitimacy standards that not only withstand but also are improved by discursive challenge. Research limitations/implications The case study offers limited support for the findings; more cases need to be examined to determine whether the findings are robust. Practical implications This paper, based on theory and research, proposes a strategic management and communication approach to social responsibility based on proaction. Social implications CSR communication is most constructive to a fully functioning social that generates social capital by proactive engagement rather than reactive challenges of stakeholder CSR expectations. Originality/value Discussion of CSR and CSP as employing profit for the good of society, based on discussions of legitimacy and social capital, strengthens CSR as strategic management and communication options. Such research clarifies how evaluative expectations of CSR are a legitimacy threshold as well as basis for reputational enhancement.
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Jones, Peter, David Hillier, and Daphne Comfort. "Fashioning corporate social responsibility." Emerald Emerging Markets Case Studies 2, no. 8 (October 17, 2012): 1–10. http://dx.doi.org/10.1108/20450621211295578.
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Subject areaCorporate social responsibility, sustainability and business ethics.Study level/applicabilityThis case has been designed for undergraduate students, with two target audiences. The first is business and management students following modules in corporate social responsibility (CSR), sustainability and business ethics. Here the accent is on allowing the students to explore and debate how CSR agendas are emerging within a specific sector of the retail economy. The second is students pursuing fashion, clothing, textile, retailing and consumer studies degrees and here the focus is on how some of the leading fashion goods retailers are addressing CSR. More generally the case can also be used on “Contemporary Issues” modules within general business and management programmes.Case overviewThis small case offers an exploratory review of the emerging CSR issues currently being publicly addressed by the world's leading fashion goods retailers. It includes a brief introduction to CSR; a brief thumbnail sketch of the fashion goods industry; details of the method of enquiry; a description of the CSR issues currently being publicly addressed by the top ten fashion good retailers on their corporate web sites; and some critical reflections on the CSR agendas being pursued by these retailers. The case study is novel in two ways. First, it focuses upon what is an emerging market issue rather than on emerging markets per se though a number of the issues raised in the case have major implications for emerging economies. Second, it addresses the CSR issues being addressed by a number of the leading fashion goods retailers and as such it a not a case which relates to individual decision making. While the case is principally focussed upon the retail sector it ranges across the whole of the supply chain.Expected learning outcomesThe paper provides an accessible review of the CSR issues and agendas currently being pursued by the leading fashion goods retailers and as such it will be of interest to academics, students and practitioners who are interested in both the fashion industry and corporate sustainability.Supplementary materialsTeaching notes are available, please consult your librarian for access.
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Vitolla, Filippo, Michele Rubino, and Antonello Garzoni. "Integrated corporate social responsibility." Journal of Management Development 35, no. 10 (November 14, 2016): 1323–43. http://dx.doi.org/10.1108/jmd-08-2015-0113.
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Purpose The purpose of this paper is to understand what the determinants for integrated corporate social responsibility (CSR) are and how they lead to different means of integration. Design/methodology/approach In this study, a research methodology based on the multiple case analysis was chosen. The selection of case studies was based on the combined application of literal and theoretical replication. Within the technique of theoretical replication, maximum variation and criterion methods were used. In order to increase the reliability of the results, a research protocol for data collection was defined by combining two different techniques: semi-structured interviews and content analysis of documents and websites. Findings The integration of CSR depends on three factors: the macro-environment, the competitive context and the management philosophy. In particular, management philosophy is the internal variable on which the type of strategic or operational integration depends. Practical implications The main managerial implications arising from the empirical analysis can be summarized as follows: first, external conditions influence the CSR management, but the company’s success is tied to the management philosophy; second, innovative business ideas are related to a proactive management approach to CSR; and third the consistency between the management philosophy and the means for managing CSR is fundamental to integrate CSR into strategic management. Originality/value The analysis allows to fill the literature gap related to the strategic integration of CSR (driving factors and means of integration).
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Balan, Eric, and Mohammad Saeed. "CORPORATE SOCIAL RESPONSIBILITY: MALAYSIAN CORPORATE LEADERS’ UNDERSTANDING." Jurnal Ilmiah Ekonomi Bisnis 26, no. 1 (2021): 1–13. http://dx.doi.org/10.35760/eb.2021.v26i1.3472.
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Corporate Social Responsibility commonly known as CSR has been defined by many world organizations and at present its definition has been practiced and adopted by corporations based on individual’s belief and understanding. Every corporation has its own definition of CSR and what is deemed CSR has always been philanthropy, cause-related marketing, green, community outreach or piecemeal solution. This paper will examine the understanding of CSR between the current and future corporate leaders and to analyze the challenges of its applications and implications in Malaysia. Through interviews and surveys, we analyze how CSR is perceived and how the dynamics are influenced by the interest of a corporation itself. In this paper we hope to highlight that the future of CSR is in the hands of the younger generation as they take on the role of corporate leaders. The corporate leaders of today’s economy will have a distinctive role in accompanying the younger generation into the arena of CSR to establish a foundation for the future of CSR in Malaysia that will take shape as a culture and identity. In conclusion, based on the Malaysian understanding of CSR, the authors suggest CSR approaches that will respond to the needs of communities in emerging economies.
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Cooper, Elizabeth, and Hatice Uzun. "Corporate social responsibility and bankruptcy." Studies in Economics and Finance 36, no. 2 (June 24, 2019): 130–53. http://dx.doi.org/10.1108/sef-01-2018-0013.
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Purpose This paper aims to examine corporate social responsibility (CSR) and corporate bankruptcy. Specifically, the authors ask the following research questions: Does CSR play a role in determining the likelihood of bankruptcy? Does CSR explain the difference in the probability of that firm eventually reorganizing and emerging from bankruptcy? Design/methodology/approach The authors address these questions by testing three CSR theories using a sample of 78 firms that filed for Chapter 11 bankruptcy during the period 2007 to 2014 along with a matched sample of firms that did not. Findings Overall, the findings indicate that stronger CSR firms are less likely to become bankrupt relative to weaker CSR firms, all else being equal. This result is in line with the stakeholder theory of CSR. However, results do not support the conjecture that CSR matters when it comes to bankruptcy emergence. While CSR seems to influence whether a company experiences bankruptcy in the first place, having strong CSR does not seem to help a firm once it has filed for Chapter 11. Research limitations/implications This paper extends the existing CSR literature but looks at CSR not from the angel of financial “success” but rather from financial “failure”. Practical implications The results could potentially help academics and practitioners alike in seeking understanding and reason behind CSR involvement and bankruptcy avoidance and success. Originality/value This is the first paper to test whether CSR plays a role in bankruptcy. The authors use a recent sample of firms with CSR scores that experienced a bankruptcy and a matched sample of CSR-scored firms that did not experience bankruptcy.
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Hildebrand, Diogo, Sankar Sen, and C. B. Bhattacharya. "Corporate social responsibility: a corporate marketing perspective." European Journal of Marketing 45, no. 9/10 (September 20, 2011): 1353–64. http://dx.doi.org/10.1108/03090561111151790.
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PurposeThe main goal of this paper is to provide an integrative understanding of corporate social responsibility (CSR) from a corporate marketing perspective, highlighting the critical role of CSR in effective corporate marketing strategies.Design/methodology/approachThe paper is conceptual and draws on the social identification, organisational identity and corporate marketing literatures from the European and US schools of thought.FindingsThe paper integrates and builds on extant thinking in corporate marketing and CSR to provide an identity‐based conceptualization of CSR. Based on this, it positions CSR as an optimal managerial tool for promoting alignment between multiple corporate identities (e.g. internal, external), which ultimately leads to key benefits for the company.Originality/valueThe paper is the first to highlight the unique role of CSR in being able to align multiple corporate identities. Furthermore, the paper threads together diverse perspectives on corporate identity and marketing to highlight the potential role of CSR in effective corporate marketing.
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Alhouti, Sarah, and Giles D’Souza. "Benefits of corporate social responsibility." Journal of Consumer Marketing 35, no. 3 (May 14, 2018): 277–86. http://dx.doi.org/10.1108/jcm-08-2016-1895.
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Purpose The purpose of this paper is to determine how consumers benefit from corporate social responsibility (CSR) and whether spiritual benefits are a stronger outcome of CSR. Design/methodology/approach Items for values are developed and tested prior to their inclusion in an experiment that manipulates the presence and absence of CSR. A structural equation model is used to test the mediation effect of perceived value on the relationship between CSR and consumer outcomes. A chi-square test is used to compare the magnitude of the significant effects. Findings CSR influences spiritual, status, efficiency and aesthetic benefits equally. Spiritual benefits is a stronger predictor of attitude and personal satisfaction than efficiency and status benefits. Originality/value Conceptual and qualitative findings in the literature demonstrate that CSR is associated with spiritual benefits. This study quantitatively tests not only how CSR influences various benefits but also how those effects compare to the relationship between CSR and spiritual benefits. The examination of the effect of CSR benefits on consumer outcomes reveals that the types of benefits do not have identical effects.
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Krasodomska, Joanna, and Charles H. Cho. "Corporate social responsibility disclosure." Sustainability Accounting, Management and Policy Journal 8, no. 1 (March 6, 2017): 2–19. http://dx.doi.org/10.1108/sampj-02-2016-0006.
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Purpose The purpose of this study is to examine the usage of non-financial information related to corporate social responsibility (CSR) issues from the perspective of sell-side analysts (SSAs) and buy-side analysts (BSAs) employed in Poland-based financial institutions. Design/methodology/approach The authors conducted a survey among financial analysts with the use of the computer-assisted telephone interview (CATI) method and an online questionnaire. The adopted methods included purposeful, quota sampling and snowball sampling. Findings Results indicate that financial analysts make use of CSR disclosures very rarely and attribute little importance to such information. Despite the limited use of CSR information and negative assessments of its quality, respondents are in favor of making a more frequent use of CSR disclosures. Finally, except for an analyst’s attitude toward the “comparability in time” information characteristic, results do not indicate any significant differences between SSAs’ and BSAs’ responses. Research limitations/implications The limited number of questionnaires prevented the use of more sophisticated statistical methods and the formulation of conclusions that could apply to the entire population. In addition, although the adopted CATI method provides a number of advantages, it also has its limitations – interviews had limited time and the questions along with the answers had to take into account the respondents’ limited perception ability. Practical implications The results of this study suggest that CSR disclosures have limited usage for financial analysts, at least in the Polish context. Further, not only do respondents rarely make use of CSR disclosures but they also give low assessments to their quality. This implies that the concept of CSR remains relatively far from becoming a priority; hence, some measures and incentives may be necessary. Originality/value The paper adds to a relatively small number of studies that have dealt with the issue of non-financial information and its usefulness for SSAs and BSAs in Central and Eastern Europe.
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You-Hua, Chen, Nie Pu-Yan, and Yang Yong-Cong. "Effects of corporate social responsibility on food safety." Agricultural Economics (Zemědělská ekonomika) 63, No. 12 (November 30, 2017): 539–47. http://dx.doi.org/10.17221/177/2016-agricecon.
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This paper develops the theory of corporate social responsibility (CSR) in the food industry. The effects of CSR on the food industry are captured. First, we argue that CSR reduces the profits of a CSR firm under monopoly. Second, under complete information, regulation does not improve social welfare. We find that both active price regulation and active quality regulation reduce a monopolist’s profits, consumer surplus and social welfare. Finally, under incomplete information, the monopolist exaggerates quality as much as possible. With quality regulation, CSR reduces exaggerated quality in the food industry.
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Colovic, Ana, Sandrine Henneron, Maik Huettinger, and Ruta Kazlauskaite. "Corporate social responsibility and SMEs." European Business Review 31, no. 5 (August 2, 2019): 785–810. http://dx.doi.org/10.1108/ebr-01-2017-0022.
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Purpose This paper aims to investigate corporate social responsibility (CSR) in small and medium-sized enterprises (SMEs) in transition and developed economies. Design/methodology/approach Building on social capital theory, the creating shared value approach and institutional theory, the authors study why and how six SMEs in the food sector implement CSR. Findings The authors show that CSR adoption by SMEs is motivated by company values and beliefs, relationships with the local community, a desire to abide by rules and regulations and business motives. They also show that SMEs are involved in various CSR-related activities such as respecting their employees, infusing CSR in the supply chain and philanthropy. Originality/value The findings suggest that although there are similarities between the CSR motives and activities of SMEs in developed and transition countries, there are also some differences, which can be explained by differences in institutions and related to the maturity of the CSR construct in each setting. The authors consequently call for a more holistic approach when investigating CSR across countries, in particular when such investigation concerns SMEs.
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Poesche, Jurgen. "Coloniality of corporate social responsibility." International Journal of Discrimination and the Law 20, no. 2-3 (June 2020): 115–36. http://dx.doi.org/10.1177/1358229120938650.
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The objective of this article is to make the case horizontally that the intertwined legal compliance and corporate social responsibility (CSR) abet enduring coloniality in settler colonial states. The focus is on Indigenous nations and settler colonial states in the Americas. There are three key contributions. First, the jurisprudential, managerial, philosophical and political foundations of CSR are of Occidental extraction therefore making CSR susceptible to being a tool of coloniality directed against Indigenous nations. Second, CSR is constrained by compliance with Occidental jurisprudence. Third, firms’ compliance with Indigenous nations’ cosmovisions can be best safeguarded by legal pluralism-based compliance as this entails court-imposed coercive enforcement. CSR is not part of the solution; CSR is part of the problem.
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Hizam, Sheikh Muhamad, Zulkarnian Iylia Syazana binti Othman, Mohammad Mohammad Amin, Zalina Zainudin, and Mohd Faiq Abdul Fattah. "Corporate Social Responsibility in Malaysia." International Journal of Financial Research 10, no. 5 (June 10, 2019): 381. http://dx.doi.org/10.5430/ijfr.v10n5p381.
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The field of corporate social responsibility (CSR) has developed exponentially in the last decade and is consistently getting to be a worldwide slant. Corporate social responsibility (CSR) has become a worldwide matter around the world that comes about an expanding number of studies on CSR universally as well as in Malaysia. Furthermore, the importance of CSR practices was emphasized by companies in order to ensure its sustainability in corporate world which are focused on (a) environment, (b) social dimension sustainability, (c) economic advancement, (d) stakeholder behaviour and (e) ethical evolution of society. In this manner, this paper gives a concept of CSR writing that has been conducted in Malaysia to assess the execution of CSR among organizations in Malaysia. It is presently anticipated that organizations expressly take into consideration all perspectives of their execution, not as it were their money related comes about, but moreover their social and commerce environment. Subsequently, most of organizations are presently locked in genuine endeavours to characterize and coordinated CSR into all perspectives of their businesses and exhibitions. The point of our think about is to get it this slant in Malaysia and particularly to explore (i) the status of CSR in Malaysia; (ii) different CSR practices in Malaysia; and (iii) future dissemination of CSR in Malaysia. Finally, over the last few decades, Malaysia has been gradually improving its alignment with global management practices such as quality management and ISO 9002.
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Wagner, Franz W. "Steuervermeidung und Corporate social responsibility." Perspektiven der Wirtschaftspolitik 19, no. 1 (March 28, 2018): 2–21. http://dx.doi.org/10.1515/pwp-2018-0003.
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ZusammenfassungZahlreiche Großunternehmen dokumentieren im Rahmen ihrer gesellschaftlichen Verantwortung (Corporate social responsibility, CSR) erbrachte Leistungen in CSR-Reports. Wenn eine ausgeprägte CSR-Publizität mit extrem niedrigen Steuerquoten von Unternehmen einhergeht, kann es wie bei Starbucks 2012 in Großbritannien zu Protesten in der politischen Öffentlichkeit kommen: Während Unternehmen bislang Beiträge zum Steueraufkommen nicht zu ihren CSR-Pflichten zählten, erwartet die Öffentlichkeit von ihnen, dass sie freiwillig einen „fairen“ Anteil am Steueraufkommen der Staaten übernehmen, in denen sie ihre Geschäftstätigkeit ausüben; Unternehmen können Reputationsschäden drohen, wenn sie keine „Good corporate citizens“ sind. Franz W. Wagner bezieht deshalb in seinem konzeptionellen Überblick über die umfangreiche CSR-Fachliteratur die Steuerbelastung von Unternehmen mit ein. Er erörtert CSR-Aktivitäten von Unternehmen und steuerfinanzierte Staatstätigkeit als alternative Organisationsformen der Produktion und Finanzierung spezifischer privater und öffentlicher Güter unter Effizienz- und Verteilungskriterien. Im Vergleich zu einer steuerfinanzierten Staatstätigkeit können CSR-Aktivitäten von Unternehmen vor allem wegen ihrer ungünstigeren Verteilungswirkungen nachteilig sein.
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Prasetio, Januar Eko, Sabihaini Sabihaini, Bambang Bintarto, Anindyo Aji Susanto, and Gita Astyka Rahmanda. "Mandatory Corporate Social Responsibility Explanation." RSF Conference Series: Business, Management and Social Sciences 1, no. 3 (October 20, 2021): 166–71. http://dx.doi.org/10.31098/bmss.v1i3.315.
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This article describes the development of the implementation of Corporate Social Responsibility (CSR) around the world from several CSR published works. The development of global CSR implementation starts voluntary to mandatory. Based on the discussion, CSR is an obligation (mandatory) for companies in carrying out company operations and is part of the company's investment. Thus its benefits can be enjoyed by the company in the long term.
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M. Sulphey, M. "Corporate Social Responsibility or Corporate Social Irresponsibility: where should be the focus?" Problems and Perspectives in Management 15, no. 4 (December 25, 2017): 293–301. http://dx.doi.org/10.21511/ppm.15(4-1).2017.13.
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With multiple scandals and a host of disingenuous actions creating ripples across the corporate world, it is high time that Corporate Social Irresponsibility (CSI) is accorded the due importance, at par with Corporate Social Responsibility (CSR), by academia and the industry. CSI refers to situations wherein firms fail to meet a “minimum behavioral standard with respect to the corporation’s relationship with its stakeholders”. There have been many instances wherein CSI and corporate wrongdoings have been covered up with CSR. Many scholars consider CSR and CSI as opposite forces that are interconnected and interdependent, and take turns in giving rise to each other. CSI, being an emergent and a topical subject area, is yet to develop in terms of theory, and is still evolving. The present work attempts to motivate further investigation in the emerging area by presenting theoretical views and available accumulated empirical works. The study has puts across a fair view of the topic. It is expected that the present work will stimulate scholars to take up further investigation in the emerging area.
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Garas, Samy, and Suzanna ElMassah. "Corporate governance and corporate social responsibility disclosures." critical perspectives on international business 14, no. 1 (March 5, 2018): 2–26. http://dx.doi.org/10.1108/cpoib-10-2016-0042.
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Purpose The purpose of this study is to explore the impact of corporate governance (CG) on the corporate social responsibility (CSR) disclosures. This is done in the context of firms operating in the Gulf Cooperation Council (GCC) countries and is largely based on the legitimacy theory, although other theories such as principal–agent theory and stakeholder theory are disucssed. Design/methodology/approach This study used the annual reports of 147 firms in the GCC countries, drawing on a legitimacy theory framework to determine the impact of CG characteristics, such as management ownership, ownership concentration, independence of board members, duality of CEO and chairman positions and the existence of an audit committee, on firms’ CSR disclosures to various stakeholders. Accordingly, the authors developed five hypotheses to examine the above variables and used a data set from Hawkamah – the Institute of Corporate Governance. This study covers a period of six years (2007-2012). The data set had been regressed in a multi-variate regression analysis. Findings The authors reported that greater managerial ownership and concentration of ownership have positive impact on CSR disclosures. The findings of this study also show that internal CG mechanisms, such as the independence of board members, the separation of powers, between the CEO and chairman positions and the existence of an independent audit committee, also have a positive influence on CSR disclosures. In addition, the leverage ratio, return on assets, company’s size and age emerge as important determinants of CSR disclosures; nevertheless, the company’s size and age are statistically not significant. These significant findings corroborate the recent concern with CG in developing countries that brings greater attention to CSR disclousures, as both internal and external CG mechanisms are effective in influencing the CSR practices. Practical implications This study fills the gap in literature by providing empirical evidence on the impact of CG on CSR disclosures in a significant region in the emerging economies. Furthermore, it alerts regulators, policy-makers, practitioners and firms’ executives in the GCC region and other developing countries to pay more attention to CG reforms and enforcement as well as to increase institutional pressures regarding CSR adaptation. Originality/value The study on how CG and CSR disclosures are connected has been limited. This study addresses this research gap and focuses on a region that has often been overlooked by accounting research.
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Kamidin, Masruhi, Sabri Hasan, and Ajmal As'ad. "Implementasi Corporate Social Responsibility (CSR)." PARADOKS : Jurnal Ilmu Ekonomi 2, no. 2 (April 30, 2019): 168–75. http://dx.doi.org/10.33096/paradoks.v2i2.319.
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Tujuan penelitian ini adalah 1) menganalisis implementasi CSR pada Perusahaan Daerah Air Minum (PDAM) Kota Makassar, 2) mengetahui implementasi CSR pada Perusahaan Daerah Air Minum (PDAM) Kota Makassar. Penelitian ini menggunakan teknik analisis deskriptif kualitatif untuk menganalisis implementasi CSR Perusahaan Daerah Air Minum Kota Makassar Dengan metode analisis deskriptif kualitatif. Alat yang digunakan penulis dalam menganalisis data tersebut dengan berdasarkan kepada Sustainability Report Guidelines (SRG) yang dikeluarkan oleh Global Reporting Initiative (GRI). Hasil penelitian PDAM Kota Makassar mencanangkan program TJSL yang menerapkan triple bottom lines yaitu menyelaraskan ekonomi, sosial, dan lingkungan namun dalam implementasi CSR belum memberikan perhatian yang maksimal terhadap aspek sosial dan ekonomi. Penetapan dana Corporate Social Responsibility di PDAM Kota Makassar mempunyai anggaran khusus dan disesuaikan dengan program-program yang akan dilaksanakan. Dana program Corporate Social Responsibility di tahun-tahun sebelumnya merupakan patokan untuk penetapan dana program Corporate Social Responsibility pada tahun selanjutnya. Keuntungan ataupun kerugian perusahaan tidak mempengaruhi penetapan dana CSR.
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Rita, Rita. "Implementasi Corporate Social Responsibility." PUSAKA (Journal of Tourism, Hospitality, Travel and Business Event) 1, no. 1 (January 31, 2019): 29–35. http://dx.doi.org/10.33649/pusaka.v1i1.10.
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Tujuan penelitian ini adalah untuk menganalisis implementasi Corporate Social Responsibility (CSR) di Hotel Grand Clarion Makassar. Penelitian ini menggunakan pendekatan kuantitatif. Obyek penelitian ini adalah Hotel Grand Clarion Makassar. Populasi penelitian adalah semua masyarakat yang menjadi sasaran implementasi CSR selama tahun 2017 yaitu 301 KK. Sampel dalam penelitian ini adalah 70 responden yang ditentukan dengan teknik Nonprobability Sampling, yaitu accidental sampling dan convenience sampling. Teknik pengumpulan data yang digunakan adalah angket, observasi, wawancara, dan dokumentasi. Analisis data yang digunakan adalah analisis deskriptif kuantitatif. Hasil penelitian menunjukkan bahwa implementasi CSR di Hotel Grand Clarion Makassar sangat tinggi dilihat indicator: (1) Aspek ekonomi berupa dampak ekonomi dari kegiatan operasional yang dilakukan oleh perusahaan, (2) Aspek sosial berupa bentuk perhagaan dari perusahaan yang diberikan kepada stakeholder internal maupun eksternal, dan (3) Aspek lingkungan berupa tindakan perusahaan agar dapat mengurangi dampak negatif terhadap lingkungan.
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Arbogast, Gordon W., and Vikas Agrawal. "Does corporate social responsibility affect corporate profit margins?" Journal of Management and Engineering Integration 12, no. 2 (December 2019): 67–77. http://dx.doi.org/10.62704/10057/24260.
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Corporate Social Responsibility (CSR) is increasingly playing a major role in Corporate Business Strategy. Initially, many firms played "lip service" to CSR in trying to be compliant with a new initiative that perceived with being counter to the primary responsibility of having a sustainable business and making adequate returns to the shareholders. Today, CSR has had its profile raised in all major corporate firms and is a major topic not only in firm advertising, but also in the media and boardrooms. For example, recent studies are claiming that the Technology sector is in a unique position to assist corporations using their core competencies in data analytics. While many businesses understand that CSR is the "responsible" thing to do, very few have quantified CSR. CSR needs to be investigated and the only way to do so is to conduct studies on the full impact of this important corporate initiative. This paper analyses the relationship between the major components of CSR and Corporate Financial Performance (CFP). Using a random selection of 100 companies from the Fortune 500, as well as four independent components of CSR, a multiple regression was performed. The four variables were selected from a CSRHub data collection of over 17,000 companies. The final model analyzed the following four independent components of CSR: (1) Community, (2) Employee, (3) Environment, and (4) Governance. The findings show that a linkage exists between firm's profit margin and CSR, with the primary effect coming from the CSR value of employees.
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Wibowo, R. Ery, and Agung S. "Keterkaitan Corporate Governance Dengan Corporate Social Responsibility." MAKSIMUM 2, no. 1 (June 13, 2014): 73. http://dx.doi.org/10.26714/mki.2.1.2011.73-82.
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Makalah ini membahas tentang keterkaitan antara Corporate Gorvenance dengan Corporate Social Responsibility. Keduanya baik Corporate Social Responsibility (CSR) dalam perspektif teori legitimasi maupun Corporate Gorvenence keduanya saling melengkapi membentuk fungsi objektif dalam menghadapi kendala yang dihadapi oleh perusahaan. Disatu sisi CG dapat meminimalkan biaya agensi disisi lain CSR dapat mengatasi beban ilegitimasi dari stakeholdernya. Baik CG maupun CSR memiliki hubungan imbal balik yang membentuk fungsi yang mampu meningkatkan nilai perusahaan dan meningkatkan kinerja social dan kinerja keuangan dalam jangka panjang.
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M. S. Carvalho, João, Sónia Nogueira, and Nayra Martins. "Inclusivity and corporate social responsibility in marketing." Innovative Marketing 19, no. 1 (January 6, 2023): 1–12. http://dx.doi.org/10.21511/im.19(1).2023.01.
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Inclusivity and corporate social responsibility (CSR) in a community where ethnic diversity and conflict are very low compared to other countries still need to be researched more. This study aims to analyze university students’ awareness of inclusivity and CSR in marketing teaching using a pretest-posttest control group design. Both experimental (n = 138) and control (n = 140) groups are homogeneous regarding nationality, ethnicity, and age. The experimental group was subject to specific training on inclusive products, marketing communication, and CSR, which allowed testing of their perceptions and the training’s effectiveness. The first trial showed that the change in the experimental group was 8%, against 2.5% in the control group. The second trial demonstrated that the change in the experimental group was 30.4%, noting inclusive reasons, and, in the control group, only 6.4%. The third trial found a positive evolution in the experimental group, with more than 8.3% of students choosing the CSR company, and a negative evolution in the control group of –5.6%. These differences were not statistically significant within both groups but significant when comparing the two groups. The results of this study highlight that this homogeneous population does not think about those issues when analyzing businesses, products, or marketing communication. However, when people are submitted to specific training, they become aware and change their perceptions accordingly to what was expected. Thus, one concludes that education for inclusivity and CSR should be part of students’ training, independently of the homogeneity of the social and human environment. AcknowledgmentThe authors would like to thank their students at Universidade Portucalense for accepting that their school tests were used to design and publish this paper.
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Mantiri, Meilani Dewinta Kristina, and Rizky Eriandani. "CORPORATE GOVERNANCE CHARACTERISTICS AND CORPORATE SOCIAL RESPONSIBILITY." Jurnal Akuntansi 12, no. 2 (June 27, 2022): 78–89. http://dx.doi.org/10.33369/j.akuntansi.12.2.78-89.
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This study aims to analyze the characteristics of corporate governance influencing CSR disclosure in banking. Implementing good corporate governance allows the company's stakeholders to receive accurate and transparent information about the company's internal conditions through CSR disclosure. Thus, good corporate governance can affect the company's relationship with its stakeholders to maintain long-term sustainability. The research sample obtained was 180 companies from banking sector companies listed on the Indonesia Stock Exchange for the 2016-2020 period. A multiple linear regression test was used to test the research model. The study results found that foreign ownership, state ownership, size of the board of commissioners, and the proportion of women on the board of commissioners significantly positively affected CSR.Meanwhile, the proportion of foreign members on the board of commissioners is known to have a significant adverse effect on CSR. In addition, the results showed that diffusion ownership, the size of the board of directors, the proportion of women on the board of directors, chairman of the board of directors, chairman of the board of commissioners, and the proportion of foreign members on the board of directors did not affect CSR. However, there are differences in the level of information disclosed. Furthermore, it can be concluded that the characteristics of corporate governance used in this study do not fully affect CSR disclosure in banks. This research enriches the existing literature, considering that the banking sector is often excluded from CSR studies because of its specific legal regulations and perceived small environmental impact. In addition, in developing countries, very few studies still analyze the effect of board characteristics on bank CSR disclosures. Furthermore, this study emphasizes important implications for the banking sector, shareholders, and regulatory bodies
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Rojek-Nowosielska, Magdalena. "Corporate social responsibility level – theoretical approach." Management 18, no. 1 (May 1, 2014): 34–42. http://dx.doi.org/10.2478/manment-2014-0003.
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Summary The paper presents a theoretical method for assessing the level of corporate social responsibility (CSR) using original concept of CSR continuum model (CSR CM). The CSR CM constitutes from two main parameters: the institutional level of CSR and the CSR area. Theoretical background for the institutional levels is the CMM concept. The identified areas of the CSR CM consist of such as: employees, customers, suppliers, local community and natural environment.
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Pustokhin, D. A., and I. V. Pustokhina. "NATIONAL MODELS OF CORPORATE SOCIAL RESPONSIBILITY: COMPARATIVE ANALYSIS." Intelligence. Innovations. Investment, no. 5 (2020): 93–103. http://dx.doi.org/10.25198/2077-7175-2020-5-93.
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The article is devoted to one of the most discussed topics of our time – corporate social responsibility (hereinafter – CSR). Discussions about the functions of business, its role in the development of society have been going on for several decades and do not lose their relevance to this day. Moreover, the implementation of CSR involves going beyond the statutory standards of business conduct. Companies strive to establish relations with the society and invest in its development, to strengthen its reputation, to harmonize the so-called «habitat». However, socially responsible behavior involves diverting part of the financial resources to solve tasks that are not directly related to making a profit. Striving for prosperity in the long term encourages companies to find a balance between the need to invest in the social sphere and possible economic results. Aware of the fact that CSR can be not just a «gesture of goodwill», but also a serious tool for competition, companies actively include its principles in corporate strategy. One can say with confidence that CSR today is a global phenomenon, a practice that is being introduced in countries with different levels of political and social development. Within the framework of this paper, the concept of the national CSR model is revealed. The article provides a comparative analysis of the national models of CSR developed in Western countries. Their main similarities and differences are determined. Based on the results of the comparative analysis, the authors propose recommendations on the formation of the Russian CSR model for state structures, the private sector, the media, the society as a whole.
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Chen, Zhifeng, Haiming Hang, Stephen Pavelin, and Lynda Porter. "Corporate Social (Ir)responsibility and Corporate Hypocrisy: Warmth, Motive and the Protective Value of Corporate Social Responsibility." Business Ethics Quarterly 30, no. 4 (April 27, 2020): 486–524. http://dx.doi.org/10.1017/beq.2019.50.
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ABSTRACTThis article examines how a firm’s prior record on corporate social responsibility (CSR) influences individual stakeholders’ perceptions of corporate hypocrisy in the wake of a corporate social irresponsibility (CSI) event. Our research extends extant corporate hypocrisy literature by highlighting the role of individual stakeholders’ inferences about a genuine CSR motive in their judgments of corporate hypocrisy. This can serve to differentiate perceived corporate hypocrisy from inconsistency that arises because of a lack of ability and/or resources. Our research further identifies a source for such perceptions: individual stakeholders’ perceptions of firm warmth generated by a firm’s prior record of CSR. In addition, we find that when CSR and CSI are in the same (vs. different) domains, it can strengthen perceptions of hypocrisy. This provides direct evidence to explain why markets react differently when CSR and CSI events occur in the same domain (vs. different ones).
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Ackers, Barry, and Neil Stuart Eccles. "Mandatory corporate social responsibility assurance practices." Accounting, Auditing & Accountability Journal 28, no. 4 (May 18, 2015): 515–50. http://dx.doi.org/10.1108/aaaj-12-2013-1554.
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Purpose – Despite its voluntary nature, the Johannesburg stock exchange (JSE) requires all listed companies to apply the King III principles, including providing independent CSR assurance. King III has accordingly made independent CSR assurance a de facto mandatory requirement, albeit on an “apply or explain” basis. The purpose of this paper is to examine the impact mandatory corporate social responsibility (CSR) assurance practices in South Africa, within a King III context. Design/methodology/approach – To understand the impact of King III on South African CSR assurance practices, a longitudinal study covering reporting periods both before and after King III implementation. The first stage reviewed the annual reports of the 200 largest JSE-listed companies to establish the frequency of CSR assurance provision. The second stage involved performing a content analysis on the CSR assurance reports. Findings – King III is driving the institutionalisation of CSR assurance practices in South Africa, as evidenced by the growth in CSR assurance since the implementation of King III. The study also found that the audit profession’s dominance was being eroded by specialist CSR assurors providing higher levels of assurance, despite concerns about the rigour of their assurance methodologies. Voluntary CSR assurance practices have resulted in the inconsistent application of CSR assurance practices, impairing the ability of stakeholders to understand the nature and scope of CSR assurance engagements. It is argued that this deficiency may be overcome through the imposition of a mandatory CSR assurance regime. Originality/value – The pervasive impact of the King Code of Governance on South African organisations makes it appropriate to examine its impact on South African CSR assurance practices. As such, this paper represents one of the first studies to specifically consider the impact of a mandatory regulatory requirement for independent CSR assurance and suggests a future direction for global CSR assurance practices.
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Orbik, Zbigniew, and Viera Zozuľaková. "Corporate Social and Digital Responsibility." Management Systems in Production Engineering 27, no. 2 (June 1, 2019): 79–83. http://dx.doi.org/10.1515/mspe-2019-0013.
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Abstract The aim of the article is to outline the relationship of the concept of CSR with the issue of digital transformation. Significant advancements in technology and wide access to the Internet has resulted in what is named the Digital age. In the Digital age, CSR and digital transformation are becoming one of the main factors of the company’s competitiveness. Digital transformation is currently the most important element of the Fourth Industrial Revolution that changes the way of doing business. It requires the necessity of deep changes in the sphere of awareness of people working in the businesses. Digital transformation seems to be an effective solution to the main problems that appear in the competitive business environment. Corporate Digital Responsibility (CDR) is standing out as the new direction changing the relationship between labour and technology as well as shaping the ethical use of new technologies.
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Kitzmueller, Markus, and Jay Shimshack. "Economic Perspectives on Corporate Social Responsibility." Journal of Economic Literature 50, no. 1 (March 1, 2012): 51–84. http://dx.doi.org/10.1257/jel.50.1.51.
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This paper synthesizes the expanding corporate social responsibility (CSR) literature. We define CSR from an economic perspective and develop a CSR taxonomy that connects disparate approaches to the subject. We explore whether CSR should exist and investigate conditions when CSR may produce higher welfare than other public good provision channels. We also explore why CSR does exist. Here, we integrate theoretical predictions with empirical findings from economic and noneconomic sources. We find limited systematic empirical evidence in favor of CSR mechanisms related to induced innovation, moral hazard, shareholder preferences, or labor markets. In contrast, we uncover consistent empirical evidence in favor of CSR mechanisms related to consumer markets, private politics, and public politics. (JEL D21, L21, M14)
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Muttakin, Mohammad Badrul, Dessalegn Getie Mihret, and Arifur Khan. "Corporate political connection and corporate social responsibility disclosures." Accounting, Auditing & Accountability Journal 31, no. 2 (February 19, 2018): 725–44. http://dx.doi.org/10.1108/aaaj-06-2015-2078.
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Purpose The purpose of this paper is to examine the association of corporate political connection with the level of voluntary corporate social responsibility (CSR) disclosures to determine how the relationships between the state and the corporate sector influence CSR engagement. Design/methodology/approach Based on a neo-pluralist view of legitimacy theory, which conceptualizes the state as a concentration of power amenable to exploitation by the corporate sector, the study develops and empirically tests a hypothesis that CSR disclosures are inversely associated with political connection. A sample of 936 firm-year observations is used with data collected from annual reports of companies listed on the Dhaka Stock Exchange in Bangladesh from 2005 to 2013. Findings Results indicate that corporate political connection is associated with reduced CSR disclosures. This finding suggests that the perceived need for CSR disclosures as a legitimation strategy diminishes for politically connected firms. The finding supports a neo-pluralist argument that political connection could enable firms to eschew stakeholder pressure associated with potential legitimacy threats originating from poor CSR performance. This conclusion challenges the pluralist view of legitimacy theory that considers the state as a neutral arbiter resolving conflict among stakeholder groups in society. Originality/value The study makes a significant contribution to the literature by developing a neo-pluralist theorization of voluntary CSR disclosures within legitimacy theory and empirically testing it. Because prior empirical CSR disclosure research is largely underpinned by the pluralistic conception of society, examining this phenomenon from a neo-pluralist perspective enables a more complete understanding of CSR disclosure behaviors of firms.
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Habib, Ahsan, and Mostafa Monzur Hasan. "Corporate Social Responsibility and Cost Stickiness." Business & Society 58, no. 3 (November 17, 2016): 453–92. http://dx.doi.org/10.1177/0007650316677936.
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This article examines the effects on cost stickiness of firms’ involvement in corporate social responsibility (CSR) activities. Cost stickiness represents asymmetric cost behavior whereby the magnitude of cost increases in response to an increase in the activity level is greater than the magnitude of cost decreases with a decrease in the activity level. We hypothesize that CSR involvement requires ongoing investments in value-creating activities; hence, it is difficult to scale down committed resources instantly even when the activity declines. We use two different CSR proxies and find support for the CSR-related cost stickiness hypothesis. We further decompose CSR into strategic and tactical CSR and find that cost stickiness is more pronounced for strategic CSR. Finally, we examine the CSR-related cost behavior pattern across business cycles and find some evidence of cost stickiness during an expansionary phase of the economy and cost anti-stickiness during a recessionary phase but only for the tactical CSR component.
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KUMAR, Avinash, Abhijeet KUMAR, and Ajit KUMAR BEHURA. "The Strategic Corporate Social Responsibility (CSR) for Sustainable Corporate (Business)." WISDOM 23, no. 3 (September 25, 2022): 214–26. http://dx.doi.org/10.24234/wisdom.v23i3.855.
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Corporate social responsibility (CSR) is essential to sustainable business development within and outside the workplace. If we think of corporate (business) as being through, by, and for society, then we can readily analyse the impact of corporate social responsibility (CSR) on our community as a whole as well as in corporate (business). This paper analyses specific strategic objectives and motivations for adopting corporate social responsibility (CSR) to provide a text for regulating sustainable business. Why is corporate social responsibility (CSR) a strategic tool for long-term corporate (business) sustainability? This concept focuses on generating extraordinary corporate results and establishing an incredible practical effort on corporate social responsibility (CSR) for Sustainable Corporate (Business). We are now advancing our study agenda on the analytical method in this work. Here, we provided a roadmap for moving forward with our theoretical, analytical, and empirical investigation of corporate social responsibility (CSR). This research and documentation on corporate social responsibility (CSR) as a strategic tool for sustainable corporate (business) is one of the “first” of its kind. It serves as a foundation for understanding the dynamics of sustainable business through corporate social responsibility (CSR) in the years to come.
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Koldovskyi, Artem. "Corporate social responsibility audit: Theoretical aspects." Risk Governance and Control: Financial Markets and Institutions 5, no. 3 (2015): 135–44. http://dx.doi.org/10.22495/rgcv5i3c1art5.
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This paper puts a conceptual framework to outline research for corporate social responsibility (CSR) audit based on the analysis of current CRS literature and audit models as implementation of CSR. It is intended to make clear the phenomena about the relationship between audit, implementation of business ethics principles and corporate governance. However, most studies do not take into account modify CSR audit. This paper reports part of a research we carried out on the theoretical interpretation of the corporate social responsibility audit. This paper examines the corporate social responsibility audit as a composition of four categories - management system audits, on-site audits, verbal probability expressions (VPE) audits and technology audits. The paper concludes suggests to systematize multiple audits so that they can be conduct in three types of audits - environmental management audits covering in-house companies, environmental technology audits of products, and environmental audits of sites, including non-manufacturing sites and non-consolidated subsidiaries.
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Cho, Moonhee, Lauren D. Furey, and Tiffany Mohr. "Communicating Corporate Social Responsibility on Social Media." Business and Professional Communication Quarterly 80, no. 1 (September 23, 2016): 52–69. http://dx.doi.org/10.1177/2329490616663708.
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The purpose of this study was to explore what corporations with good reputations communicate on social media. Based on a content analysis of 46 corporate Facebook pages from Fortune’s “World’s Most Admired Companies,” this study found that corporations communicate noncorporate social responsibility messages more frequently than corporate social responsibility (CSR) messages. When communicating CSR activities, corporations employed an informing strategy more often than an interacting strategy and included internal publics’ activities more than external publics. This study also found that publics engage more with noncorporate social responsibility messages than CSR messages, which may reflect public cynicism of CSR communication.
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Mao, Weikai. "The Status of Corporate Social Responsibility." Asian Business Research 4, no. 3 (October 8, 2019): 21. http://dx.doi.org/10.20849/abr.v4i3.683.
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This report shows the reason why corporate social responsibility (CSR) is needed by Australia companies with a brief introduction of CSR, and in order to achieve sustainability, organisations should fulfil social expectations. Both organisations and society can benefit from acting CSR. Internally, acting CSR can decrease the turnover of employees and the company’s potential risk, improve customers satisfaction and the company’s reputation. In addition, externally, acting CSR will protect the environment, facilitate the economic development and improve organisations’ ability to survive. However, CSR is an uncompleted concept, it still has some limitations in comparability, consistency, reliability, and relevance. Therefore, effective regulatory system should be designed to monitor those companies that introduced CSR policies.
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Younas, Afshan, Subrahmanian Muthuraman, Aysha Al Darmaki, Farzana Khan, and Aza Azlina Md Kassim. "Review of Corporate Social Responsibility Dimensions." International Journal of Research and Innovation in Social Science VIII, no. I (2024): 2318–25. http://dx.doi.org/10.47772/ijriss.2024.801170.
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Corporate Social Responsibility (CSR) is an important self-regulating business model that helps businesses to be accountable to their stakeholders. This paper reviews the role of CSR and its dimensions for businesses The study aims to fill a gap in the existing literature by covering six CSR dimensions which are business governance, community welfare, health and education, workforce, product and services, and environment and energy. These broader six dimensions of CSR are further discussed in detail highlighting the aspects of CSR. CSR is used as a tool to compete in the competitive market and gain benefits of proving to be socially responsible. The paper also examines the relationship between CSR and competitive advantage, weighing the concept of shared value.
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Gupta, Ananda Das. "Corporate Social Responsibility and Strategy." Global Business Review 13, no. 1 (January 17, 2012): 153–65. http://dx.doi.org/10.1177/097215091101300110.
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Corporate social responsibility (CSR) and corporate sustainability represent the way companies achieve enhanced ethical standards and a balance of economic, environmental and social imperatives addressing the concerns and expectations of their stakeholders. Corporate governance reflects the way companies address legal responsibilities, and therefore provides the foundations upon which CSR and corporate sustainability practices can be built to enhance responsible business operations. Operational uncertainties and difficulties are compounded by recent observations of ‘company anxiety’ regarding CSR communications. Over-promising or declarations of rightness and good intentions could cause the mistrust of consumers and stakeholders, creating the opposite effects from those expected. Companies are recognizing that corporate responsibility communications should be low tone and straightforward, reflected in the actual behaviour of every member of the company, which is extremely difficult to achieve before CSR is integrated into the company’s bloodstream.
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Trang, Tran Thu, Pham Huyen Minh, Tran Thi Anh My, Nguyen Hoai Nam, and Le Cong Tu. "Perceived Corporate Social Responsibility and Its Effects on Consumer Social Responsibility: A Value-Belief-Norm Perspective." VNU University of Economics and Business 3, no. 6 (December 26, 2023): 1. http://dx.doi.org/10.57110/vnujeb.v3i6.201.
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The main purpose of this study is to explore consumer perceived corporate social responsibility (or perceived CSR) and its effects on consumer social responsibility (CnSR) in the food and beverage (F&B) industry in Vietnam. We built on the Value-Belief-Norm Theory to propose a model that explains how perceived CSR induces consumers to perform consumer social responsibility. Using a survey of 460 Vietnamese consumers, we examine the relationships between personal values (altruistic, biospheric, egoistic, conservative and openness to change), perceived CSR, and CnSR. The research results show that perceived CSR does affect CnSR through awareness of negative societal consequences, ascribed responsibility, personal norms, and social norms. Moreover, personal norms tend to significantly shape CnSR. The study provides important theoretical and practical implications by shedding light on how enterprises can improve their CSR efforts to appeal to consumers and promote CnSR.
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Lizarzaburu, Edmundo R., and Jesús del Brío. "Corporate social responsibility review." Corporate Ownership and Control 13, no. 1 (2015): 715–23. http://dx.doi.org/10.22495/cocv13i1c6p9.
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This research paper represents a literature review of corporate social responsibility (CSR), as it has evolved and their use and impact in several countries. As a consequence of competitive markets, several entities must endeavor to reveal a picture of themselves as highly socially responsible enterprises. The increment in academic and practitioner interest in “Corporate Social Responsibility (CSR) has led the development of a set of definitions regarding the concept and their application” (Jamali and Mirshak 2007). The term is not a new concept (Taneja, Taneja and Gupta, 2011) it was developed since 1950´s. Nowadays, several literature presents substantial evidence that CSR activities can play a significant role in enhancing a firm’s value (Mahfuja, 2013). In this scenario, the following paper examines the broad progress of the ideas behind the concept though its origins and evolution in a country focus approach, practices implementation and literature available from different authors over the time. Also, we outline a set of core elements that many scholars associate this term with and finally we develop a special focus towards the stakeholders approach among all theories available on this matter.
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Golden, Joanna, Li Sun, and Joseph H. Zhang. "Corporate Social Responsibility and Goodwill Impairment." Accounting and the Public Interest 18, no. 1 (November 1, 2017): 1–28. http://dx.doi.org/10.2308/apin-51971.
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ABSTRACT This study examines the relation between corporate social responsibility (CSR) and goodwill impairment. We rely mainly on the stakeholder theory and adopt the Posner (1974) public interest model to develop our predictions. Following prior research, we use CSR strengths (concerns) to measure responsible (irresponsible) CSR activities. We find a negative relation between CSR strengths and the likelihood of goodwill impairment, suggesting that firms with more responsible CSR activities better prevent goodwill impairment. In addition, we find a negative relation between CSR concerns and the magnitude of goodwill impairment losses, suggesting that firms with excessive irresponsible CSR activities seek to lessen the negative consequences of goodwill impairment. Overall, our findings demonstrate the importance of CSR in preventing goodwill impairment and mitigating the manipulation of (underreporting) goodwill impairment losses. JEL Classifications: G18; M14; M41. Data Availability: Data are available from the sources identified in the paper.