Journal articles: 'Corporate Social Responsibility of multinational corporation'

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Kendrick, Sharon K., Mark Kendrick, and Anastasiya Saakova. "A Case Study in Corporate Social Responsibility." Journal of Eastern European and Central Asian Research (JEECAR) 1, no. 1 (March 9, 2014): 10. http://dx.doi.org/10.15549/jeecar.v1i1.36.

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This case study promotes analysis through a brief investigation into the role of corporate social responsibility (CSR) in the operation of a multinational corporation as evidenced by Google, Inc. The study focuses on a transnational company in order to observe the impact of CSR practice on a global level. The study will present implications of CSR for corporate management, corporate employees, state regulators, shareholders, and customers in general. In addition, the study will discuss consequences of poor CSR compliance for a multinational corporation. Questions for analysis include implications of CSR, employee retention, development of corporate culture, and evaluation of advantages and disadvantages of different CSR approaches. Upon conclusion of the study, suggestions are made for future collaborative efforts in corporate social responsibility as applied to psychological, sociological, and economical motives. Recruiting and training possibilities also present partnership opportunities for best practice sharing in regards to community, civic, and service engagement.

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Linneberg, Mai Skjøtt, and Line Thorup-Jensen. "Designing Strategic Corporate Social Responsibility in the Multinational Corporation." Academy of Management Proceedings 2012, no. 1 (July 2012): 17910. http://dx.doi.org/10.5465/ambpp.2012.17910abstract.

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Calderón, Barbara Coca, Josef Naef, and Kim Oliver Tokarski. "Multinational Corporations and Social Responsibility." International Journal of Applied Management Sciences and Engineering 2, no. 1 (January 2015): 1–15. http://dx.doi.org/10.4018/ijamse.2015010101.

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Non-governmental organisations often accuse multinational corporations of exploiting the various legal environments in different countries to their advantage in order to avoid the assumption of responsibility for human rights violations or environmental disasters. This empirical study shows that non-governmental organisations (NGOs) can, by employing various instruments, increase the likelihood of multinational corporations accepting social and environmental responsibility for their actions. These instruments, ranging from dialogue to scandalisation, are intended to influence corporate behaviour and their use depends on the pressure the NGO wishes to exert on a particular company. All instruments need careful research and the gathering of evidence, including witness statements. To gain public attention the information must be well prepared for the media, resonate in the corporation's domestic market, stimulate concern and be up-to-date. The most promising activities are those that emphasise that economic success could be compromised to the key decision makers within the company.

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Bondy, Krista, Dirk Matten, and Jeremy Moon. "Multinational Corporation Codes of Conduct: Governance Tools for Corporate Social Responsibility?" Corporate Governance: An International Review 16, no. 4 (July 2008): 294–311. http://dx.doi.org/10.1111/j.1467-8683.2008.00694.x.

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Bondy, Krista, and Ken Starkey. "The Dilemmas of Internationalization: Corporate Social Responsibility in the Multinational Corporation." British Journal of Management 25, no. 1 (October 19, 2012): 4–22. http://dx.doi.org/10.1111/j.1467-8551.2012.00840.x.

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Kim, Songmi, Han-Suk Lee, and Minjung Roh. "How multinational corporations can utilize corporate social responsibility." Social Behavior and Personality: an international journal 45, no. 3 (April 5, 2017): 413–26. http://dx.doi.org/10.2224/sbp.5880.

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We examined the effectiveness of corporate social responsibility (CSR) communication by multinational corporations in terms of the type of message being delivered. Results of Study 1 (N = 122 Korean adults) showed that CSR messages received more positive responses from consumers when temporal distance was low, compared to when it was high. Moreover, emotional message appeals generated more positive product evaluations from consumers than did rational message appeals when framed in the near versus distant future. Results of Study 2 (N = 120 Korean adults) revealed that Korean consumers reacted more positively to CSR messages from domestic companies than to those from multinational corporations when such messages were described concretely versus abstractly. Across the 2 studies, we found that construal levels and message appeals shaped the behavioral processes that generate consumers' responses to CSR messages from multinational corporations.

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Adeyeye, Adewole, Ginah O. Ginah, and Daniel O. Adekeye. "Multinational Corporations (MNCs) and Corporate Social Responsibilities (CSR): Opportunities for Sustainable Community Developments in Africa." Economics, Politics and Regional Development 1, no. 2 (November 3, 2020): p22. http://dx.doi.org/10.22158/eprd.v1n2p22.

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As the quest for multi-stakeholders’ approach to the development of communities and societies across Africa becomes intensified in view of reduced government pro-active development efforts due to dwindling resources and high competing demands from other sectors, the paper examines available opportunities for community development through CSR programs of multinational corporations. It observes that corporate social responsibility programs of multinational corporations have not made meaningful development impacts despite the fact that corporate social responsibility platforms are veritable means of fast-tracking development at community level across Africa. It concludes by identifying strategies for enhancing corporate social responsibility impacts and possible areas of interventions for community development across Africa through multinational corporations’ corporate social responsibility platforms.

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Chilwalo, Michelo. "Multinational Corporations: Corporate Social Responsibility versus Environmental Problems." European Scientific Journal, ESJ 12, no. 17 (June 29, 2016): 241. http://dx.doi.org/10.19044/esj.2016.v12n17p241.

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Corporate Social Responsibility (CSR) is a subject of major concern and discussion in today’s world. The need for the local people to benefit from their resources is a noble gesture, which those involved in extracting their resources should uphold if poverty is to be addressed among millions affected by the scourge. This paper aimed to understand Multinational Corporation’s (MNCs) role in promoting CSRvis-à-visenvironmental problems arising from their operations in selected parts of the world. The study mainly generated and used qualitative data through desk review of literature on MNCs involved in agriculture, logging, pharmaceuticals and extractive industries such as minerals, gas and oil. The study revealed that hitherto, local people’s needs have remained unheededby MNCs, their rights are being violated and their environments have undergone irreparable damages. The realisation of all human rights: civil and political rights, social, economic and cultural rights, and the collective-developmental rights, the right to the clean environment, which every nation involved in any economic activity should achieve have been elusive in communities which are richly endowed with natural resources at the expense of profit maximisation by the MNCs in a bid to further enhance their economic might. This has resulted in massive suffering for the locals where MNCs operate or have abandoned their activities after depleting the resources without leaving any tangible infrastructure such as clinics, schools, roads, recreation facilities, and piped water.

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M S, Sarmila, Zaimah R, and Novel Lyndon. "Corporate Social Responsibility Collaborative Strategies for Local Communities." International Journal of Engineering & Technology 7, no. 2.29 (May 22, 2018): 596. http://dx.doi.org/10.14419/ijet.v7i2.29.13825.

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The concept of Corporate Social Responsibility (CSR) has been identified as an early concept that provides a platform for corporations and community relationship. It is also being discussed that through CSR initiatives corporations would be able to assist in community development efforts. However, to achieve this objective, CSR strategies were required to be implemented according to the needs for community development. This paper will discuss how corporate and community relations through CSR strategies are being implemented for this purpose. The research was conducted on a qualitative case study on a CSR contract farming project by a multinational corporation towards the local farmers' community in Pasir Puteh, Kelantan, Malaysia. A total of 45 farmers who were involved in the project were interviewed. Verbatim data were analyzed to develop themes that could help to provide an understanding of the implementation strategy based on the perspective of the farmers as the recipients of the project. This study has identified the roles played by each of the parties involved based on 38 basic themes emerged from the analysis. These basic themes have been clustered into seven main themes (MT), namely MT1 - Strong Farmers Relationships, MT2 - Support by LFA, MT3 - Positive Attitude of Farmers, MT4 - Farmers Initiative, MT5 - Guaranteed Markets by Corporations, MT6 - Leadership of LFA and MT7 - Learning Process. These themes indicated that the implementation of the CSR project by the corporations was executed in collaboration with the relevant development agency that is the Local Farmers Association (LFA) with the farmer's active involvement. This project is seen to be executed as Public-Private Partnership approach and has assisted the local farmers' community to develop components of community development through the development of skills, attitudes and opportunities for the larger market.

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Escobar Pérez, Bernabé, and José María González González. "Corporate Social Responsibility at a Multinational Electricity Corporation: A Longitudinal Case Study." Social Responsibility Journal 2, no. 1 (January 2006): 69–82. http://dx.doi.org/10.1108/eb045824.

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Kane, Patrick Kenneth. "Appropriation of discourses: justice and corporate social responsibility in an artisanal mining community of rural Colombia." Northern Ireland Legal Quarterly 64, no. 3 (March 2, 2020): 281–97. http://dx.doi.org/10.53386/nilq.v64i3.347.

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This article seeks to contribute to the academic debate on self-regulatory mechanisms such as corporate social responsibility (CSR) by identifying and exploring the significance of disparities in the discourses – ways in which ‘aspects of the world’ are ‘construed’ – of a multinational corporation and the community in which it operates. It focuses on a case study of a natural resource-extracting corporation in rural Colombia. In the terminology of this special issue, it is concerned with both the discourses of appropriation and the appropriation of discourses. The case study findings suggest that corporate self-regulation allows CSR to be used by corporations as a means of appropriating the discourse of justice, and at the same time leaves the impression (at least with the community) that CSR discourse is a ‘discourse of appropriation’. The paper argues that this appropriation takes place in the context of Teubner’s new economic and law paradigm, based on the ‘almost world-wide institutionalisation of economic rationality’.

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Pham, Hanh Thi Song, and Hien Thi Tran. "Board and corporate social responsibility disclosure of multinational corporations." Multinational Business Review 27, no. 1 (April 12, 2019): 77–98. http://dx.doi.org/10.1108/mbr-11-2017-0084.

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Purpose This paper aims to investigate the effects of board model and board independence on corporate social responsibility (CSR) disclosure of multinational corporations (MNCs). Design/methodology/approach The authors developed an empirical model in which CSR disclosure is the dependent variable and board model (two-tier vs one-tier), board independence (a proportion of independent directors on a board) and the interaction variable of board model and board independence together with several variables conventionally used as control variables are independent variables. The authors collated the panel dataset of 244 Fortune World’s Most Admired (FWMA) corporations from 2005 to 2011 of which 117 MNCs use the one-tier board model, and 127 MNCs use the two-tier board model from 20 countries. They used the random-effect regression method to estimate the empirical models with the data they collated and also ran regressions on the alternative models for robustness check. Findings The authors found a significantly positive effect of a board model on CSR disclosure by MNCs. Two-tier MNCs tend to reveal more CSR information than one-tier MNCs. The results also confirm the significant moderating impact of board model on the effect of board independence on CSR disclosure. The effect of board independence on CSR disclosure in the two-tier board MNCs tends to be higher than that in the one-tier board MNCs. The results do not support the effect of board independence on CSR disclosure in general for all types of firms (one-tier and two-tier board). The impact of board independence on CSR disclosure is only significant in two-tier board MNCs and insignificant in one-tier board MNCs. Practical implications The authors advise the MNCs who wish to improve CSR reporting and transparency to consider the usage of two-tier board model and use a higher number of outside directors on board. They note that once a firm uses one-tier model, number of IDs on a board does not matter to the level of CSR disclosure. They advise regulators to enforce an application of two-tier board model to improve CSR reporting and transparency in MNCs. The authors also recommend regulators to continue mandating publicly traded companies to include more external members on their boards, especially for the two-tier board MNCs. Originality/value This paper is the first that investigates the role of board model on CSR disclosure of MNCs.

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Nguyen, Hieu Thanh, Thinh Gia Hoang, and Hiep Luu. "Corporate social responsibility in Vietnam: opportunities and innovation experienced by multinational corporation subsidiaries." Social Responsibility Journal 16, no. 6 (August 9, 2019): 771–92. http://dx.doi.org/10.1108/srj-02-2019-0082.

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Purpose This study aims to examine corporate social responsibility (CSR) with the opportunity- and innovation-based view of multinational subsidiaries (MNSs) in Vietnam. While CSR has traditionally been investigated in the developed market, this paper demonstrates how MNSs can take advantage of their CSR practises and create business opportunities and innovation activities for themselves and local society in Vietnam. Design/methodology/approach This is an exploratory qualitative research-based on four MNSs that have practised CSR in Vietnam. Data were collected from 18 individual interviews with managers and business leaders in four case firms. Findings This study finds that CSR activities in the studied firms potentially drive new business opportunities and innovation in the form of product, process, idea and management practises. In addition, both opportunities and innovation also benefit MNSs and the local community in Vietnam. Research limitations/implications The paper makes clear that CSR literature varies depending on the different countries or areas where the studies take place and these studies tend to focus on a specific area that was appropriate within a particular socio-economic and political context. Given that the business context in Vietnam is characterised by opportunities and incentives for innovation from the socio-economic of the context of a South East Asian developing market, the research provides an important first step in the integration and consolidation of CSR practises, opportunities and innovation. In light of the findings presented above, the study provides an important contribution to the CSR literature, particularly the CSR practises of multinational corporations (MNCs) in developing countries. Practical implications The study suggests that CSR practitioners in Asian emerging countries should ground themselves in an understanding of the local society and try to gain an understanding of the priorities of local stakeholders. MNCs should develop an appreciation of the context in which CSR is initiated, as addressing such issues often inspires firms to bring in social innovations in the form of products, services and processes and discover or create opportunities based on the emergent social problems through business solutions that overall benefit their business and local stakeholders. Originality/value This is one of the first studies to explore the interaction between MNSs undertaking CSR and business opportunities and innovation in the context of a developing country – Vietnam.

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Banerjee, Subhabrata Bobby. "Transnational power and translocal governance: The politics of corporate responsibility." Human Relations 71, no. 6 (September 19, 2017): 796–821. http://dx.doi.org/10.1177/0018726717726586.

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In this article, I provide a critical analysis of the politics of corporate social responsibility. I argue that corporate social responsibility is a strategy that enables multinational corporations to exercise power in the global political economy. Using the global extractive industries as a context, I focus on conflicts between communities, the state and multinational corporations that arise owing to the negative social and environmental impacts of mining and extraction. In particular, I analyse the role of political corporate social responsibility and multi-stakeholder initiatives in managing conflicts and argue that these initiatives cannot take into account the needs of vulnerable stakeholders. Power asymmetries between key actors in the political economy can diminish the welfare of communities impacted by extraction. Several governance challenges arise as a result of these power asymmetries and I develop a translocal governance framework from the perspective of vulnerable stakeholders that can enable a more progressive approach to societal governance of multinational corporations.

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Ivanova-Gongne, Maria, and Stefan Lång. "The drama of corporate social responsibility communication." critical perspectives on international business 16, no. 3 (December 2, 2019): 233–58. http://dx.doi.org/10.1108/cpoib-12-2017-0094.

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Purpose This paper aims to investigate a company’s corporate social responsibility (CSR) communications in a business network with regard to the flow of critical events related to CSR. Design/methodology/approach The paper focuses on the drama that unfolded at a Nordic-based multinational corporation, Stora Enso, after a critical event related to CSR and the specific signs and codes applied by the company to justify its actions. To achieve the aims, the authors conducted a dramaturgical and semiotic analysis of the company’s corporate communications in connection with various actions prior to or following the major critical event. Findings The findings consist of a five-act drama that unfolded around certain CSR communication activities at the company. The authors followed the company’s shift in communication strategy as they were compelled to adopt a more responsive and involved approach. The results also show the roles of the various business network actors in shaping CSR communications. Practical implications This case has practical uses for providing the framework to create effective messages at different stages of the communication process related to a major CSR event. Originality/value The originality of the study lies in its application of a dramaturgical and semiotic approach to the analysis of CSR communication. It also contributes to the scarce literature on CSR communication within business networks.

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Kaymak, Turhan, and Eralp Bektas. "Corporate Social Responsibility and Governance: Information Disclosure in Multinational Corporations." Corporate Social Responsibility and Environmental Management 24, no. 6 (May 17, 2017): 555–69. http://dx.doi.org/10.1002/csr.1428.

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Peng, Xuhui, Zhihan Yang, Jingjing Shao, and Xue Li. "Board diversity and corporate social responsibility disclosure of multinational corporations." Applied Economics 53, no. 42 (April 6, 2021): 4884–98. http://dx.doi.org/10.1080/00036846.2021.1910620.

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Huemer, Lars. "Corporate Social Responsibility and Multinational Corporation Identity: Norwegian Strategies in the Chilean Aquaculture Industry." Journal of Business Ethics 91, S2 (February 2010): 265–77. http://dx.doi.org/10.1007/s10551-010-0618-7.

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Stohl, Michael, and Cynthia Stohl. "Human rights and corporate social responsibility." Sustainability Accounting, Management and Policy Journal 1, no. 1 (July 3, 2010): 51–65. http://dx.doi.org/10.1108/20408021011059223.

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PurposeThe paper seeks to explore how globalization processes have shaped the nature, scope, and time frame of considerations of social responsibility and the development of a corporate social responsibility (CSR) regime. The paper identifies three generations of human rights' values embedded within the Universal Declaration of Human Rights and aims to argue that they inspire and influence contemporary discussions about, and practices of CSR.Design/methodology/approachEmploying the emergence of the human rights regime as a paradigmatic case comparison, the interrelationships of states, non‐governmental organizations (NGOs), and corporations in the development of new conceptions and expectations of, and organizations for CSR were explored.FindingsThe paper finds strong parallels between the growth of the global human rights regime and the burgeoning international attention paid to issues of CSR and sustainability. Four critical stages are identified: the formal articulation of norms, the increasing role of NGOs, changing power dynamics between state, NGOs, and multinational corporations, and the reconfiguration of network density and diversity.Practical implicationsThe paper suggests that attention to the communicative processes associated with the development of the international human rights regime provides important insights for the future development of a global CSR regime.Originality/valueThrough the introduction of the three generations of human rights discourse, communicative actions and pathways from which a global corporate social responsibility regime may emerge were articulated.

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Winston, Morton. "NGO Strategies for Promoting Corporate Social Responsibility." Ethics & International Affairs 16, no. 1 (March 2002): 71–87. http://dx.doi.org/10.1111/j.1747-7093.2002.tb00376.x.

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This article describes and evaluates the different strategies that have been employed by international human rights nongovernmental organizations (NGOs) in attempting to influence the behavior of multinational corporations (MNCs). Within the NGO world, there is a basic divide on tactics for dealing with corporations: Engagers try to draw corporations into dialogue in order to persuade them by means of ethical and prudential arguments to adopt voluntary codes of conduct, while confronters believe that corporations will act only when their financial interests are threatened, and therefore take a more adversarial stance toward them. Confrontational NGOs tend to employ moral stigmatization, or “naming and shaming,” as their primary tactic, while NGOs that favor engagement offer dialogue and limited forms of cooperation with willing MNCs.The article explains the evolving relationship between NGOs and MNCs in relation to human rights issues and defines eight strategies along the engagement/confrontation spectrum used by NGOs in their dealings with MNCs. The potential benefits and risks of various forms of engagement between NGOs and MNCs are analyzed and it is argued that the dynamic created by NGOs pursuing these different strategies can be productive in moving some companies to embrace their social responsibilities. Yet, in order for these changes to be sustainable, national governments will need to enact enforceable international legal standards for corporate social accountability.

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Amao, Olufemi O. "Corporate Social Responsibility, Multinational Corporations and the Law in Nigeria: Controlling Multinationals in Host States." Journal of African Law 52, no. 1 (March 20, 2008): 89–113. http://dx.doi.org/10.1017/s0021855308000041.

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AbstractThere is a general perception that home jurisdictions in vulnerable areas are powerless when it comes to the control of multinational corporations. While this assertion is largely correct, this article argues that there cannot be effective control of multinational corporations (“MNCs”) at international, regional or private level without the corresponding development of an effective minimum institutional framework at the domestic level. This article examines the Nigerian legal framework for the regulation of MNCs with a view to underlining the weaknesses in the domestic forum, and also examines the prospects for enhancing the capacity of a domestic framework for the effective control of MNCs. The article argues that, while corporate social responsibility practice by MNCs is becoming well entrenched, this development cannot replace the need for effective host state regulation. The article focuses on company law and human rights law and suggests viable possibilities within the local context that may enhance the control of MNCs.

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Séhier, Clément. "Corporate social responsibility against workers?" Society and Business Review 15, no. 2 (December 31, 2018): 55–76. http://dx.doi.org/10.1108/sbr-09-2017-0074.

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Purpose This paper aims to investigate to what extent and for which reasons the codes of conduct and social audits of multinational corporations (MNCs) have failed to change practices within Chinese factories. A special attention is given to the social compliance initiatives (SCIs) and multi-stakeholder initiatives (MSIs) which did not overcome the main obstacles of the compliance approach. Design/methodology/approach This research is based on a fieldwork in China, including 36 semi-constructed interviews with practitioners involved in corporate social responsibility (CSR), participant observation in the CSR programme of the International Labour Organisation office in Beijing and several visits of factories involved in CSR programmes. Secondary sources are used to estimate the distribution of value added along global value chains (GVCs). Findings The codes of conduct and social audits tend to reproduce the domination of MNCs within GVCs. This paper highlights some obstacles – and opportunities – for CSR appropriate to the Chinese context. Research limitations/implications Only a few MNCs agreed to meet the author and speak openly. No one allowed the author to visit their suppliers’ factories. Practical implications The findings of this study suggest that the most widespread approach to CSR by MNCs is flawed. More attention should be given to specific institutional contexts and to workers’ participation. Originality/value CSR discourse and practices in China are put in the context of GVCs and in the transformation of Chinese industry and labour relations. This method allows going beyond a case study approach. Instrumentations of several SCIs and MSIs are also analysed in detail.

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Nyarku, Kwamena Minta, and Seth Ayekple. "Influence of corporate social responsibility on non-financial performance." Social Responsibility Journal 15, no. 7 (October 7, 2019): 910–23. http://dx.doi.org/10.1108/srj-04-2017-0059.

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Purpose Using a multinational corporation (MNC), Nestlé Ghana Limited (NGL) that operates in a developing economy (Ghana) as a case study, this paper aims to examine the influence of customers’ CSR awareness level and their perception of NGL’s corporate social responsibility (CSR) motives on the firm’s non-financial performance (image and reputation). Design/methodology/approach A quantitative approach, using questionnaires and simple random sampling method, was used to survey 300 customers. Structural equation model-partial least square (SEM-PLS) was used to analyse the data. Findings The results show that customers’ CSR awareness levels have a positive impact on NGL’s image and reputation. In contrast, the study revealed that customers’ perception of NGL’s CSR motives has a negative impact on NGL’s image and reputation. Practical implications NGL should maintain a balance between customers’ perception of its CSR motives and its image and reputation to project the firm’s CSR position as posted in the firm’s create shared value report. Originality/value The study is one of the few studies in sub-Saharan Africa, and especially in Ghana, about how an MNC’s CSR engagements influence its image and reputation in a developing economy context. It further makes a contribution to CSR literature in Ghana.

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A. Omran, Mohamed, and Ahmed M. El-Galfy. "Theoretical perspectives on corporate disclosure: a critical evaluation and literature survey." Asian Review of Accounting 22, no. 3 (August 26, 2014): 257–86. http://dx.doi.org/10.1108/ara-01-2014-0013.

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Purpose – The purpose of this paper is to provide an extensive and critical overview of the theoretical perspectives used in the accounting disclosure literature including economic theories, political and social theories. Design/methodology/approach – The paper reviews and discusses in details the positive accounting theory (PAT), agency theory, signalling theory, political economy theory (PET), stakeholder theory, legitimacy theory and contingency theory to identify the situations suit each of these perspectives. Findings – The main finding shows that there is no universal theory applicable for all situations or societies. For example, PAT is probably used when a corporation believes that its primary responsibility is to use its resources and engage in activities designed to maximise its profits. On the other hand, the PET seems to better explain why some corporations appear to respond to government or public pressure for information about their social impact. The agency theory provides the required framework to evaluate accounting choices and disclosure decisions in market-based studies. While the legitimacy theory seems to be more suitable for multinational corporations working in developed/democratic countries, the stakeholder theory seems to be most suitable for multinational corporations working in developing/dictator countries; whereas a corporation can manage its stakeholders. The contingency theory supports our main finding that different theories are required for different situations, as it clearly indicates that management's preferences of reporting practices are related to the nature of environmental and organisational constraints rather than their relative income effects. Originality/value – The paper contributes to the limited body of literature concerning the accounting disclosure theories and to identify the main theoretical perspective that can be used in the accounting disclosure research.

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조상미, 김재신, 하예랑, 권소일, and Sun A Choi. "A Research on Corporate Social Responsibility of Multinational Corporations in korea." 사회적기업연구(Social Enterprise Studies) 9, no. 2 (December 2016): 149–74. http://dx.doi.org/10.32675/ses.2016.9.2.004.

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Petrović-Ranđelović, Marija, Tatjana Stevanović, and Maja Ivanović-Đukić. "Impact of Corporate Social Responsibility on the Competitiveness of Multinational Corporations." Procedia Economics and Finance 19 (2015): 332–41. http://dx.doi.org/10.1016/s2212-5671(15)00034-9.

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Agbonifo, John. "Corporate social responsibility: an oversocialised view of multinational corporations in Africa?" Journal of International Relations and Development 14, no. 1 (January 2011): 126–34. http://dx.doi.org/10.1057/jird.2010.25.

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宋, 耀华. "Corporate Social Responsibility of Multinational Corporations: Status Quo and Promotion Strategy." Advances in Social Sciences 07, no. 09 (2018): 1465–69. http://dx.doi.org/10.12677/ass.2018.79216.

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Kvasničková Stanislavská, Lucie, K. Margarisová, and K. Šťastná. "Corporate Social Responsibility in banking sector." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 60, no. 2 (2012): 157–64. http://dx.doi.org/10.11118/actaun201260020157.

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After popularity increase of the concept of Corporate Social Responsibility over last century in the USA, with the 21st century the concept comes into the European Union as well, actually into Czech Republic. For the European Union, the concept of social responsibility becomes one of the tool for achieving the most competitive and dynamic knowledge-based economy (Lisbon Strategy, 2000). With the start of the financial and economic crisis, the European Commission sees in the Corporate Social Responsibility a way how to cope with the crisis. Also scientific studies (Ghoul, 2011; Gruz, 2009) indicate the positive influence of Corporate Social Responsibility on financial performance of the company. In the Czech Republic, the implementation of the concept is especially for multinational corporations. For example, Corporate Social Responsibility is very popular in financial sector, which the financial crisis did not damage so perceptible as in other countries of developed economies (Singer, 2009). This article defines on a theoretical level the concept of Corporate Social Responsibility, its development, its present form and the influence on financial performance of the company. Another part of the article focuses on three czech banking subjects (Česká spořitelna, Komerční banka a Československá obchodní banka), which regularly take the leading positions of the official corporate donors chart „TOP Filantrop“. The article explores the evolution of corporate donations and finds the connection between corporate donations and corporate profit and financial and economic crisis.

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Tuokuu, Francis Xavier Dery, and Kwesi Amponsah-Tawiah. "Corporate social responsibility: is it an alternative to government?" Journal of Global Responsibility 7, no. 1 (May 9, 2016): 26–38. http://dx.doi.org/10.1108/jgr-05-2015-0007.

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Purpose Corporate social responsibility (CSR) has gained global prominence in recent years. This is because businesses have seen the need to consider the interests of stakeholders not only to enhance their corporate image but also to live good neighbourly lives with the communities in which they operate. The purpose of this paper is to examine the value of engaging stakeholders and recommend multinational corporations not to take over the governance of countries in which they operate as a result of their financial muscle but to play complementary roles to help in the development of those countries. Although CSR is no longer new in Africa according to recent studies, it is suffering from identity crisis, as it has been used generally and severally to refer to different issues. This conceptual paper discusses the notion of CSR practice in Africa and the major issues and debates around it. It looks at the role of government and civil society organisations that are at the forefront playing watchdog and vigilante roles for the benefit of the society. Design/methodology/approach This is a conceptual paper. Findings The paper argues that business and society cannot exist without working together and that responsible business is key to sustainable development. It traces the roots of CSR and the emergence of the concept. It advises that what is required in Africa is for the media and civil society organizations to play watchdog and vigilante roles in ensuring that businesses are socially responsible, accountable and transparent. If governments and businesses are transparent and accountable, then the citizens become the greatest beneficiary. The profit margins of businesses will also increase and there will be sustainable development. The paper also indicates that the concept of CSR is gaining grounds in Africa and is no longer new as indicated by previous studies. It recommends that Africa should have its own CSR programmes designed to fit into the African setting. The paper examines the major issues and debates on CSR and concludes that any attempt to introduce uniform laws to ensure responsible business operations universally will not work as situations differ from country to country. The overreliance on corporate entities, particularly Multinational corporations (MNCs) and transnational corporation (TNCs), for the direct development of African economies is not sustainable, as these corporate entities cannot continue to fulfil these obligations meant for the development of infrastructure and still be expected to provide basic amenities for communities under the guise of fulfilling CSR. This process of national development is unsustainable. Originality/value The paper recommends a multi-stakeholder approach in designing and implementing CSR programmes. The government, civil society, community and the company should collaborate and constantly have stakeholder engagements as that are the only way of attaining a win-win benefit. MNCs and TNCs should see the government and other stakeholders as partners in development and not lord it over them as a result of their financial muscle. It is recommended that more research work be done in CSR education in Africa. This is to enable business operators and communities understand the true meaning of CSR and to know that the concept goes beyond philanthropy or donations. It will also help them understand that the concept goes beyond community relations to include issues such as human rights, child labour, environmental governance and corporate tax among others.

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Bellow, Edgar, Lotfi Hamzi, and Huai-Yuan Han. "Energy Sovereignty and Corporate Social Responsibility." Journal of Business and Economics 9, no. 6 (June 20, 2018): 455–76. http://dx.doi.org/10.15341/jbe(2155-7950)/06.09.2018/001.

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This paper will examine how corporate social responsibility (CSR), specifically related to the challenges of climate change, is integrated in oil and gas business models using a stakeholder theory approach. The paper will draw upon a case study of the Canadian oil and gas industry, looking at multinational corporations’ institutional pressures with respect to stakeholders, and challenges to their legitimacy, in Canada in comparison to MNC oil and gas operations elsewhere. The Arctic environmental region is home to Canada’s most significant reserves of hydrocarbons, oil and gas, but changes which are being exacerbated by shifts in the earth’s climate will ultimately make the environmental planning process more challenging for companies looking to expand their interests in the Arctic and for the sovereignty debates over land claims and land use. This is not only true because of the changes in the environment itself, but because of the effects of these changes on First Nations communities. This paper will show that long-term changes in environmental frameworks are one of the reasons why cumulative and collaborative CSR efforts are warranted in order to ensure that there is a balance between the interests of different parties. This will be achieved through a project development framework linked to a CSR approach grounded in stakeholder stewardship, rather than self-interest, that recognizes multiple levels of sovereignty in the control and use of resources.

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Haque, Md Shariful, and Md Mokhter Ahmad. "Practices of Corporate Social Responsibility: A Study on some Islamic Organizations in Bangladesh." IIUC Studies 7 (October 19, 2012): 249–82. http://dx.doi.org/10.3329/iiucs.v7i0.12271.

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Corporate Social Responsibility (CSR) is a commitment of the organizations to act ethically and contribute to economic development of the society while humanizing the quality of life of the workforce and the local community at large. This is a talented issue for the corporation the world over. CSR is required for the organizations to ensure its sustainability. Now-a-days the practice of CSR is subject to much debate and criticism. Critics argue that CSR deviates from the fundamental economic role of business; others argue that it is nothing more than superficial windowdressing; others yet argue that it is an attempt to pre-empt the role of governments as a watchdog over powerful multinational corporations. Notwithstanding, CSR is a global concern and all organizations practice it to some extent. In this article the authors made an effort to justify CSR and the concomitant issues in the light of Shar?ah, and examine the welfare practices of some Islamic Organizations in Bangladesh to see whether those fall under the traditional concept of CSR. An investigation has been made into some Islamic organizations in Bangladesh using an unstructured questionnaire. It transpires from the study that almost all these investigated Islamic organizations practice social responsibilities in different forms like Qard-EHasanah, scholarships/stipends, plantation, health services, establishing schools etc. DOI: http://dx.doi.org/10.3329/iiucs.v7i0.12271 IIUC Studies Vol.7 2011: 249-282

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Fairhurst, Sean E. D., and Zoë Thoms. "Post-Kiobel v. Royal Dutch Petroleum Co.: Is Canada Poised to Become an Alternative Jurisdiction for Extraterritorial Human Rights Litigation?" Alberta Law Review 52, no. 2 (January 5, 2015): 389. http://dx.doi.org/10.29173/alr6.

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The globalization of business affects the lives of citizens around the globe, both positively and negatively. With multinational corporations transcending national boundaries with their business operations comes the risk of adverse human rights impacts, particularly in regions of the world with high conflict, instability, and low governmental capacity. The risk of human rights violations has led to an increased emphasis on corporate social responsibility measures at industry, national, and international levels. One such protective measure includes statutory grants of jurisdiction to courts to adjudicate claims brought by foreign nationals alleging wrongdoings abroad in the defendant’s home jurisdiction. This measure allows foreign plaintiffs who have suffered abuse at the hands of a multinational corporation in their home jurisdiction to seek justice and compensation from that corporate defendant in the jurisdiction where the corporation’s assets are located and where the system of law is well-equipped to redress the violations. This article first explores the United States’ Alien Tort Statute and the seminal case of Kiobel v. Royal Dutch Petroleum Co. to illustrate the potential scope of extraterritorial human rights litigation in America. Then the article canvasses recent human rights litigation brought by foreign nationals in Canada and concludes with the future of Canadian law in this area.

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Béthoux, Élodie, Claude Didry, and Arnaud Mias. "What Codes of Conduct Tell Us: corporate social responsibility and the nature of the multinational corporation." Corporate Governance: An International Review 15, no. 1 (January 2007): 77–90. http://dx.doi.org/10.1111/j.1467-8683.2007.00544.x.

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Chen, Yi-Ru Regina, Yang Cheng, Chun-Ju Flora Hung-Baesecke, and Yan Jin. "Engaging International Publics via Mobile-Enhanced CSR (mCSR): A Cross-National Study on Stakeholder Reactions to Corporate Disaster Relief Efforts." American Behavioral Scientist 63, no. 12 (March 7, 2019): 1603–23. http://dx.doi.org/10.1177/0002764219835258.

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With globalization, corporations increasingly have to consider both domestic stakeholders and overseas stakeholders (i.e., international publics) in their corporate social responsibility (CSR) practice. Digitalization empowers international publics to scrutinize and react to a (multinational) corporation’s CSR strategy, further affecting corporate outcomes of CSR practice. Drawing on the social media context and attribution theory, this study investigated international publics’ reactions to corporate disaster relief, an emerging type of mobile-enhanced CSR (i.e., mCSR) practice, in the United States and China by looking at individuals’ engagement with mobile social media during disasters, attribution of CSR motives, and level of CSR skepticism. Using structural equation modeling analysis, the survey data of randomly recruited Americans ( n = 816) and mainland Chinese ( n = 430) suggested that mobile social media engagement reinforces the values-, strategic-, and stakeholder-driven motives of mCSR in the United States and China. Egoistic-driven CSR motives elicited publics’ skepticism toward mCSR, while values- and stakeholder-driven motives inhibited skepticism in both countries. However, the effect of strategic-driven motives on skepticism was inconsistent internationally. Last, CSR skepticism triggered negative relational outcomes between the mCSR-performing corporation and various stakeholders in both countries. This study advances CSR and attribution theory and contributes to the practice of CSR, public relations, and international business in the social media and disaster response context.

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Sedláček, Jaroslav. "Non-Financial Reporting of Industrial Corporations – A Czech Case Study." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 68, no. 3 (2020): 625–36. http://dx.doi.org/10.11118/actaun202068030625.

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Scientific research and studies from recent years point to the growing interest of large multinational corporations in publishing reports that inform the public not only about their performance, but also about their behavior in terms of social responsibility and long-term sustainability. These are not only effects in the context of their success, but also the negative impacts of their environmental, social and administrative activities. Although corporate responsibility reporting integrating financial and non-financial information is becoming a standard practice, these approaches have not yet been investigated or published in the Czech region. Therefore, the aim of the research was to determine how the new quality of reporting is perceived by Czech industrial corporations. Data for empirical research were excerpted from reports published in 2018. To verify the generally perceived assumption of a positive correlation between the size of corporations and the quality of their reports, respectively between reporting quality and corporate performance, eight hypotheses have been formulated. The Chi-Square independence test was used to confirm or refute the hypotheses. The tests confirmed a significant dependence of reporting quality on the size of the corporation. A positive correlation was also found between quality of report and performance, but the expected negative correlation between indebtedness could not be demonstrated.

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Ivwurie, Emmanuel A., and Ekom Etim Akpan. "Strategic corporate social responsibility and organisational sustainability of multinational corporations in Nigeria." Pressacademia 8, no. 2 (June 30, 2021): 51–61. http://dx.doi.org/10.17261/pressacademia.2021.1397.

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Arthaud-Day, Marne L. "Transnational Corporate Social Responsibility: A Tri-Dimensional Approach to International CSR Research." Business Ethics Quarterly 15, no. 1 (January 2005): 1–22. http://dx.doi.org/10.5840/beq20051515.

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Abstract:Comparatively few studies have analyzed the social behavior of multinational corporations (MNCs) at a cross-national level. To address this gap in the literature, we propose a “transnational” model of corporate social responsibility (CSR) that permits identification of universal domains, yet incorporates the flexibility and adaptability demanded by international research. The model is tri-dimensional in that it juxtaposes: 1) Bartlett and Ghoshal’s (1998, 2000) typology of MNC strategies (multinational, global, “international,” and transnational); 2) the three conceptual domains of CSR (human rights, labor, and the environment) proposed by the UN Global Compact (Compact 2003); and 3) Zenisek’s (1979) description of three CSR perspectives (ideological, societal, and operational). The end result is a multidimensional typology that permits the organization and development of empirical CSR research in an international setting.

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Moghaddam, Mahsa Hosseini, and Ali Zare. "Responsibilities of Multinational Corporations on Environmental Issues." Journal of Politics and Law 10, no. 5 (November 29, 2017): 78. http://dx.doi.org/10.5539/jpl.v10n5p78.

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Multinational corporations play more roles in social and cultural and political issues in this century. This growing trend in multinational companies, has led the international law, talk about "corporate social responsibility". One of the most important aspects of CSR is environmental issues. The question is that is there enough regulatory basis- at the local or international level- to guaranty responsible behavior of these companies. And in the cases of environmental damages which parts of a company should be responsive and compensate damages. Perhaps the assignment of responsibility in the actions against multinational companies on environmental issues is not too difficult; the reason is that losses are objective and external. Note that in many deserving cases, harm to the environmental rights is a violation of human rights, particularly the third generation of human rights.

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Ula, Hikmatul. "MODEL PENERAPAN CORPORATE SOCIAL RESPONSIBILITY OLEH MULTINATIONAL CORPORATION DALAM PENGATURAN INTERNATIONAL FINANCE CORPORATION (IFC) DAN MULTILATERAL INVESTMENT GUARANTEE AGENCY (MIGA)." Arena Hukum 7, no. 1 (April 1, 2014): 13–25. http://dx.doi.org/10.21776/ub.arenahukum.2014.00701.2.

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Nwoke, Uchechukwu. "Two complimentary duties under corporate social responsibility." International Journal of Law and Management 58, no. 1 (February 8, 2016): 2–25. http://dx.doi.org/10.1108/ijlma-09-2014-0053.

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Purpose – The purpose of this paper is to critically examine the concept of corporate social responsibility (CSR) in Nigeria’s Delta region and draw a distinction between philanthropic CSR (positive affirmative CSR) and the more demanding duty not to harm the ecosystem (negative injunction CSR). It suggests that for CSR to contribute to sustainable development, oil multinational corporations (MNCs) need to perform the more demanding duties and not only philanthropy. Design/methodology/approach – The method applied is a critical evaluation of the nature and categories of CSR. It thoroughly reviews existing literature on CSR and uses them to identify and separate for analytical purposes, the different obligations arising from the concept. Findings – The paper highlights the inability of oil MNCs in Nigeria to differentiate between philanthropic CSR and the more demanding duty to care for the host communities and their environment. It suggests that this failure, arguably attributable to the “shareholder value” model of corporate governance, appears to lie at the heart of the unrest in the region. Practical – By performing only the positive CSR duties, while neglecting the negative injunction obligations, oil MNCs continue to attract hostility from the host communities who feel that their survival is at stake. Originality/value – The paper extends the knowledge of the CSR practices of MNCs in Nigeria, by clearly delineating the two CSR duties and by linking the failure of MNCs to perform the negative injunctions to the shareholder value model of corporate governance.

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Famiola, Melia, and Siti Adiprigandari Adiwoso. "Corporate social responsibility diffusion by multinational subsidiaries in Indonesia: organisational dynamic and institutional effect." Social Responsibility Journal 12, no. 1 (March 7, 2016): 117–29. http://dx.doi.org/10.1108/srj-10-2013-0128.

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Purpose – The purpose of this study is to explore the extent of relational and institutional pressures’ influence on both the motivation for and diffusion of corporate social responsibility (CSR) practices of multinational corporation (MNC) subsidiaries in the food industries in Indonesia. Design/methodology/approach – This study uses qualitative approach, and the data were collected by interviewing CSR managers and investigating the CSR practices and the annual reports of six subsidiaries of food-manufacturing MNCs in Indonesia. Findings – This study found that internal pressures within MNC organisations are the main drivers of their CSR practices. These finding were, then, refined to account for local cognitive and normative institutional pressures. It was also found that while regulation in a host country was critical to its subsidiary compliance, it did not contribute appreciably to the precise types of CSR practices. The (isomorphic) similarity of CSR patterns had less to do with the institutional pressures but more with sector- or field-level pressures in food manufacturing. Most MNC subsidiaries focused on issues such as agricultural or rural development (related to their supply chain) or health and nutrition (related to their core business). Research limitations/implications – This study focuses on a specific industrial sector (food and beverage manufacture); therefore, the isomorphic patterns could not be concluded as an influential effect of the institutional context of Indonesia; rather, they are due to sectoral- or field-level pressure in food and beverage manufacturing. To confirm this study results, a multi-sectoral involvement in future studies is suggested. Originality/value – This study uses organisational dynamics and institutional theory to explore CSR adoption in multinational subsidiaries in Indonesia.

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Gribnau, Hans J. L. M., and Ave-Geidi Jallai. "Good Tax Governance: A Matter of Moral Responsibility and Transparency." Nordic Tax Journal 2017, no. 1 (July 13, 2017): 70–88. http://dx.doi.org/10.1515/ntaxj-2017-0005.

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Abstract Multinational corporations’ tax practices are hotly debated nowadays. Multinationals are accused of not paying their fair share of taxes. Apparently, acting within the limits set by law is not sufficient to qualify as morally responsible behavior anymore. This article offers ethical reflection on the current debate. The general public typically evaluates (aggressive) tax planning in moral terms rather than legal terms. Therefore, multinationals need to reflect on their tax planning strategy next to economic and legal terms also in ethical terms. This article addresses the relationship between society, morality and taxes. The concepts of tax planning, “aggressive tax planning”, “tax evasion” and “tax avoidance” are elaborated on to exemplify the difference between a purely legal and broader approach. In moral terms, aggressive tax planning may imply loss of integrity and trust which may entail certain costs for businesses, such as reputation damage. It will be argued that in order to improve corporate reputation and (moral) leadership, corporate social responsibility (CSR), endorsed by many corporations around the globe, is a helpful tool. Reflection on tax planning in the context of CSR - good tax governance - should foster a moral mind set and enhance accountability and transparency.

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Cho, Eunho, Sungbin Chun, and Donseung Choi. "International Diversification, Corporate Social Responsibility, And Corporate Governance: Evidence From Korea." Journal of Applied Business Research (JABR) 31, no. 2 (March 4, 2015): 743. http://dx.doi.org/10.19030/jabr.v31i2.9153.

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We examine how multinational corporations (MNC) international diversification (ID) is related to their corporate social responsibility (CSR) activities in the domestic market. We also investigate whether corporate governance, specifically the conglomerate (chaebol) structure, affects the relationship between ID and CSR activities in the domestic market. We perform empirical analysis using a sample of 606 firm-year observations of Korean-listed manufacturing MNCs from 2005 to 2010. We find that ID is negatively associated with CSR, and that this relationship is stronger for chaebol firms. These results are robust after controlling for various factors that affect measurements of ID. Our findings suggest that ID related to market diversification through exports and foreign affiliates appears to push MNCs to perform fewer CSR activities in the domestic market. Our findings also indicate that the effect of chaebol firms on the relationship between ID and CSR is greater than that of non-chaebol firms in Korean market. Our study contributes to the ID and CSR literature as the first study to provide empirical evidence on the association between ID and CSR activities in the domestic market for Korean firms using three aspects of ID measurement. Given that empirical evidence on this issue is very limited, our findings have implications for academics, practitioners, and policymakers in understanding the relationship between ID and CSR strategy.

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Kim, Eun Woo, Soonkyoo Choe, and Jooyoung Kwak. "Multinational companies and the corporate social responsibility at home: the stakeholder approach." Management Decision 57, no. 9 (October 15, 2019): 2383–400. http://dx.doi.org/10.1108/md-01-2018-0109.

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Purpose The purpose of this paper is to integrate stakeholder and international business (IB) theories to explore the relationship between the international diversification of emerging-market multinational corporations (EMNCs) and corporate social performance (CSP) in their home markets. While the IB literature generally assumes a positive effect from international diversification on CSP as a result of global learning, the study aims at investigating the complicated effects in the link to the stakeholder theory. Design/methodology/approach This paper used combined sources of public survey data (corporate social responsibility (CSR) of the Korean firms) and archival data (foreign direct investment and corporate data). A truncated regression is used for statistical model. Findings International diversification helps MNCs to enhance CSP in their home countries. Thus, EMNCs can develop CSR capabilities at the global level, thereby benefiting domestic stakeholders. Also, significant investment in domestic research and development (R&D) and advertising negatively moderates the relationship between international diversification and domestic CSP. In this regard, expanding R&D and advertising facilitates global competitiveness. Moreover, as international diversification increases, EMNCs may redirect resources and re-orient CSR policies toward foreign stakeholders. Consequently, the relationship between international diversification and domestic CSP weaken. Practical implications Acceleration in international diversification may weaken domestic CSP, which arises from transformation into the global enterprises. Originality/value The study highlights the difficulties of EMNCs in serving domestic stakeholders effectively when their businesses are increasingly internationalized.

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Bilowol, Jade, and Mai Anh Doan. "Multinational corporations’ role in developing Vietnam's public relations industry through corporate social responsibility." Public Relations Review 41, no. 5 (December 2015): 825–32. http://dx.doi.org/10.1016/j.pubrev.2015.06.004.

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Pilato, Viviana, Jean-Pasca Gond, and Matteo Pedrini. "The Deployment of Corporate Social Responsibility in Multinational Corporations’ Subsidiaries: Evidence from Africa." Proceedings of the International Association for Business and Society 28 (2017): 224–38. http://dx.doi.org/10.5840/iabsproc20172824.

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Ako, Rhuks. "Corporate Social Responsibility of Multinational Corporations in Developing Countries: Perspectives on Anti-Corruption." Utrecht Journal of International and European Law 30, no. 78 (February 28, 2014): 136–38. http://dx.doi.org/10.5334/ujiel.cg.

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Hartman, Laura P., Robert S. Rubin, and K. Kathy Dhanda. "The Communication of Corporate Social Responsibility: United States and European Union Multinational Corporations." Journal of Business Ethics 74, no. 4 (July 26, 2007): 373–89. http://dx.doi.org/10.1007/s10551-007-9513-2.

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Young-Su Jung and 강신애. "The Effects of Corporate Social Responsibility on Corporate Activity: Comparing Domestic and Multinational Corporations in Korea." Journal of Distribution Science 14, no. 12 (December 2016): 31–41. http://dx.doi.org/10.15722/jds.14.12.201612.31.

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Journal articles on the topic 'Corporate Social Responsibility of multinational corporation'

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