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Journal articles on the topic 'CSR management'

Author: Grafiati

Published: 4 June 2021

Last updated: 29 January 2023

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1

Hamza, Sourour, and Anis Jarboui. "CSR or social impression management? Tone management in CSR reports." Journal of Financial Reporting and Accounting 20, no. 3/4 (2021): 599–617. http://dx.doi.org/10.1108/jfra-04-2020-0115.

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Purpose The purpose of this paper is to investigate to what extent corporate social responsibility (CSR) is used as a symbolic strategy of greenwashing. Analyses focus on the relationship between CSR and disclosure tone management practice in sustainable reports derived from social impression management incentives. Design/methodology/approach This study is based on a sample of French listed firms (SBF 120) over a seven-year period (2010–2016), i.e. 539 firm-year observations. Findings Multivariate analysis indicates a significant relationship between CSR and disclosure tone management. The obt

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RUSU, Daniel. "DYNAMIC INTEGRATION OF CSR INTO STRATEGIC MANAGEMENT PROCESSES." BUSINESS EXCELLENCE AND MANAGEMENT 12, no. 1 (2022): 73–92. http://dx.doi.org/10.24818/beman/2022.12.1-06.

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Based on the strategic management processes, it is particularly necessary to initiate but also develop a connection between CSR integration through a dynamic approach and the social philosophy of management, a systematic analysis of the processes that strategically manage CSR and the socially oriented implementation of the topic strategic integration of CSR. Related to these research topics we need to know closely the strategic management processes that integrate CSR, how they work, what influences strategic change and especially how we can define the management tools used to support the imple

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Suryani, Arna, and Ariayani Ariayani. "Earnings Management: Invesment Opportunity Set, Corporate Social Responsibility and Profitability." 13th GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES 13, no. 1 (2022): 1. http://dx.doi.org/10.35609/gcbssproceeding.2022.1(15).

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Earnings management is defined as management's opportunistic behavior to manipulate earnings according to management's interests. The company's goal is to gain profits, where the company's financial performance is proxied by the company's ability to earn profits. Based on the above phenomenon, the research problem is whether IOS and CSR have direct or indirect effect on profitability and whether IOS, CSR, and Profitability affect Earnings Management and whether IOS and CSR through Profitability affect Earnings Management. This study aims to examine and analyze: (1) Whether IOS and CSR have dir

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Sardianou, Eleni, Athanasia Stauropoulou, and Ioannis Kostakis. "Analyzing Consumers’ Awareness towards CSR, Focusing on Environmental Management." Environmental Management and Sustainable Development 6, no. 2 (2017): 51. http://dx.doi.org/10.5296/emsd.v6i2.10983.

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The deployment of environmental friendly business practices is strongly related to the principles of the sustainable development. The customers are an important stakeholder group that appears to be sensitive to the corporate social responsibility (CSR) actions of a company. The environmental dimension is increasingly being included as a pillar of a company’s CSR plan. The aim of this study is to examine the determinants that affect consumers’ awareness of the environmental dimension of a company’s CSR plan, called hereafter corporate environmental responsible (CER) activities. Results suggest

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Uribe Macías, Mario Enrique. "Corporate Social Responsibility Management in Project Management: A Theoretical Approach." Cuadernos de Administración 36, no. 66 (2020): 20–35. http://dx.doi.org/10.25100/cdea.v36i66.8444.

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The aim of this paper is to present a theoretical approach in order to propose a social responsibility management model for project management. This theoretical support is based on the topics of Corporate Social Responsibility (CSR) and Project Management (PM). In recent times, CSR has been widely applied in permanent organizations, but there is insufficient evidence to indicate that CSR has been systematically incorporated into projects, which are temporary organizations, specifically in PM practices. The method employed began by setting the topics that should be consulted. Then, the document

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Yusliza, M. Y., Nurul Aimi Norazmi, Charbel José Chiappetta Jabbour, Yudi Fernando, Olawole Fawehinmi, and Bruno Michel Roman Pais Seles. "Top management commitment, corporate social responsibility and green human resource management." Benchmarking: An International Journal 26, no. 6 (2019): 2051–78. http://dx.doi.org/10.1108/bij-09-2018-0283.

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Purpose The purpose of this paper is to analyse the relationship between top management commitment, corporate social responsibility (CSR) and green human resource management (GHRM). Design/methodology/approach A self-administered questionnaire was adopted to perform a systematic collection of data from manufacturing and service organisations in Malaysia. The partial least squares method was used for the conceptual framework of the study. Findings The observed findings indicate a significant positive relationship between top management commitment and CSR, as well all dimensions of GHRM. However

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Choi, Hyunjung, Byungchul Choi, and Jungyoon Byun. "The relationship between corporate social responsibility and earnings management: accounting for endogeneity." Investment Management and Financial Innovations 15, no. 4 (2018): 69–84. http://dx.doi.org/10.21511/imfi.15(4).2018.06.

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This study examines the relationship between corporate social responsibility (CSR) and earnings management after controlling for endogeneity of CSR. Using a sample of non-financial firms listed on Korean Securities Market between 2002 and 2010, this study finds that ignoring endogeneity biases the estimated relation between CSR and earnings management. Specifically, the results show that the negative and significant relation between CSR commitment and discretionary accruals reported in the previous studies becomes insignificant. However, the negative and significant relation between CSR commit

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Lyon, Thomas P., Magali A. Delmas, John W. Maxwell, et al. "CSR Needs CPR: Corporate Sustainability and Politics." California Management Review 60, no. 4 (2018): 5–24. http://dx.doi.org/10.1177/0008125618778854.

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Corporate sustainability has gone mainstream, and many companies have taken meaningful steps to improve their own environmental performance. But while corporate political actions such as lobbying can have a greater impact on environmental quality, they are ignored in most current sustainability metrics. It is time for these metrics to be expanded to critically assess firms based on the sustainability impacts of their public policy positions. To enable such assessments, firms must become as transparent about their corporate political responsibility (CPR) as their corporate social responsibility

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9

Velte, Patrick. "Corporate social responsibility and earnings management: A literature review." Corporate Ownership and Control 17, no. 2 (2020): 8–19. http://dx.doi.org/10.22495/cocv17i2art1.

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This paper provides insight to whether Corporate Social Responsibility (CSR) and earnings management are connected. Based on the agency- and stewardship theory the author conducts a literature review and evaluates the empirical results with regard to the CSR-earnings management and the earnings management-CSR link. In this context, CSR reporting and CSR performance are focused as CSR measures. The results of the 33 studies indicate that the majority of the research relies on the CSR-earnings management link, on the US-American capital market and on CSR performance measures. Most of these studi

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Castka, Pavel, and Alan E. Singer. "CSR and Human Systems Management." Human Systems Management 25, no. 3 (2006): 225–26. http://dx.doi.org/10.3233/hsm-2006-25307.

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Brondoni, Silvio M., and Luisa Bosetti. "Ouverture de ‘Integrated CSR Management’." Symphonya. Emerging Issues in Management, no. 1 (2018): 1. http://dx.doi.org/10.4468/2018.1.01ouverture.

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Liu, Yue, Pierre Failler, and Liming Chen. "Can Mandatory Disclosure Policies Promote Corporate Environmental Responsibility?—Quasi-Natural Experimental Research on China." International Journal of Environmental Research and Public Health 18, no. 11 (2021): 6033. http://dx.doi.org/10.3390/ijerph18116033.

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Corporate environmental responsibility (CER) is an important component of the corporate social responsibility (CSR) report, and an important carrier for enterprises to disclose environmental protection information. Based on the corporate micro data, this paper evaluates the effect of a mandatory CSR disclosure policy on the fulfillment of corporate environmental responsibility by adopting the difference-in-differences model (DID) with the release of a mandatory disclosure policy of China in 2008 as a quasi-natural experiment. The study draws the following conclusions: First, a mandatory CSR di

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Varghese, Dr Titto, and Gurumoorthy Dr. T R. "A Management perspective of CSR Reporting via Academic Entrepreneurship." International Journal of Psychosocial Rehabilitation 24, no. 04 (2020): 2615–27. http://dx.doi.org/10.37200/ijpr/v24i4/pr201368.

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Pérez, Andrea, and Ignacio Rodríguez del Bosque. "The stakeholder management theory of CSR." International Journal of Bank Marketing 34, no. 5 (2016): 731–51. http://dx.doi.org/10.1108/ijbm-04-2015-0052.

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Purpose – Based on the principles of the stakeholder management theory, the purpose of this paper is to explore customers’ multidimensional perceptions of both banking companies and the corporate social responsibility (CSR) orientations of these companies. The paper also explores how these multidimensional perceptions affect customer identification and satisfaction towards banking companies. Design/methodology/approach – A structural equation model is tested using information collected from 1,124 banking service customers. Findings – The findings demonstrate that customers’ perceptions of cust

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Vitolla, Filippo, Michele Rubino, and Antonello Garzoni. "The integration of CSR into strategic management: a dynamic approach based on social management philosophy." Corporate Governance: The International Journal of Business in Society 17, no. 1 (2017): 89–116. http://dx.doi.org/10.1108/cg-03-2016-0064.

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Purpose This paper aims to fill the existing gaps in literature which deal with both the application of a socially oriented philosophy to the theme of strategic corporate social responsibility (CSR) integration and to the systematic analysis of the processes of strategic CSR management, and to create a connection between social management philosophy and the dynamic approach to CSR integration based on the strategic management processes. In particular, this study aims at creating a conceptual model to highlight, in a structured and organic way, the dynamic relationships, based on a social manag

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Almahrog, Yousf, Zakaria Ali Aribi, and Thankom Arun. "Earnings management and corporate social responsibility: UK evidence." Journal of Financial Reporting and Accounting 16, no. 2 (2018): 311–32. http://dx.doi.org/10.1108/jfra-11-2016-0092.

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Purpose The paper aims to re-interpret the role of corporate social responsibility (CSR) in limiting the extreme practices in earnings management (EM) by using evidence from large UK companies. Design/methodology/approach The study has used content analysis and disclosure index to measure the level of CSR. The authors measured EM based on discretionary accruals by using cross-sectional version of the modified Jones model. Findings The findings of this study reveal that companies with a higher commitment to CSR activities are less likely to manage earnings through accruals. Originality/value Th

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17

Choi, Jaehyun. "CSR, Management Forecast Quality, and Financial Return: Function of CSR Fit." Academy of Management Proceedings 2019, no. 1 (2019): 17793. http://dx.doi.org/10.5465/ambpp.2019.17793abstract.

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Kim, Moon Seop, Dong Tae Kim, and Jae Il Kim. "CSR for Sustainable Development: CSR Beneficiary Positioning and Impression Management Motivation." Corporate Social Responsibility and Environmental Management 21, no. 1 (2012): 14–27. http://dx.doi.org/10.1002/csr.1300.

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Misztal, Anna. "Social report as a tool for management csr." Studia i Prace WNEiZ 43 (2016): 75–88. http://dx.doi.org/10.18276/sip.2016.43/1-07.

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Laguir, Lamia, Issam Laguir, and Emmanuel Tchemeni. "Implementing CSR activities through management control systems." Accounting, Auditing & Accountability Journal 32, no. 2 (2019): 531–55. http://dx.doi.org/10.1108/aaaj-05-2016-2566.

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Purpose The purpose of this paper is to take into account Simons’ (1994) formal levers of control framework and more informal processes to examine how organizations implement and manage corporate social responsibility (CSR) activities through management control systems (MCSs). Design/methodology/approach A multiple-case study was conducted in ten large French organizations. Qualitative data were collected during in-depth semi-structured interviews with the managers who were best informed on CSR practices and MCSs. The authors then performed within-case and cross-case analysis. Findings The stu

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Wu, Qiang, Qile He, and Yanqing Duan. "Dynamic capabilities for CSR management: towards identifying common processes." Society and Business Review 9, no. 3 (2014): 276–97. http://dx.doi.org/10.1108/sbr-01-2013-0010.

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Purpose – The objective of this paper is to address the question whether and how firms can follow a standard management process to cope with emerging corporate social responsibility (CSR) challenges? Both researchers and practitioners have paid increasing attention to the question because of the rapidly evolving CSR expectations of stakeholders and the limited diffusion of CSR standardization. The question was addressed by developing a theoretical framework to explain how dynamic capabilities can contribute to effective CSR management. Design/methodology/approach – Based on 64 world-leading co

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Soudi, Nada. "IT Knowledge Management: Extending Principals of CSR." Marketing and Management of Innovations, no. 1 (2020): 192–99. http://dx.doi.org/10.21272/mmi.2020.1-15.

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Corporate social responsibility is no more a luxury but a must that will ensure the inclusion of the population and the sustainability of resources. It is a voluntaries integration by companies of social and environmental concerns into their strategy and their stakeholder's relations. This paper, through the literature review, allows, as a first step, to find similarities in each decade of CSR definitions and to highlight how theorists evolve in defining the concept. The objective of the research is to identify the gap in developing countries, by ranking companies according to their CSR percep

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Rim, Hyejoon, and Mary Ann T. Ferguson. "Proactive Versus Reactive CSR in a Crisis: An Impression Management Perspective." International Journal of Business Communication 57, no. 4 (2017): 545–68. http://dx.doi.org/10.1177/2329488417719835.

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This study investigates the effects of corporate social responsibility (CSR) practices on protecting and restoring company reputation in crisis situations. The results suggest the ability of proactive CSR to counter potential damage to corporate reputation caused by a crisis but not to serve as a remedy after a crisis. The findings further indicate a significant interaction effect between crisis type and the fit of reactive CSR for a company without proactive CSR. For a preventable crisis, a company is better off choosing low-fit reactive CSR than not engaging in reactive CSR at all. In a vict

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Mazur, Barbara. "Linking diversity management and corporate social responsibility." Journal of Intercultural Management 5, no. 3 (2013): 39–47. http://dx.doi.org/10.2478/joim-2013-0017.

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Abstract Corporate Social Responsibility (CSR) is a complex concept which embraces three organizational logics: economical, social and environmental. ADAMPOL, a Polish firm operating in Podlasie region, serves as an example of a company which declares in its documents (like the CSR report) that it has balanced CSR logics. The study contributes with insights to the organizational management of potentially opposing logics in CSR. Managing contradictions of CSR is an ongoing challenge and accomplishment influencing whether ethical, social and business logics collide or reinforce each other. The s

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Mamede de Andrade, Eurídice, Lúcia Lima Rodrigues, and José Paulo Cosenza. "Corporate Behavior: An Exploratory Study of the Brazilian Tax Management from a Corporate Social Responsibility Perspective." Sustainability 12, no. 11 (2020): 4404. http://dx.doi.org/10.3390/su12114404.

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A look into the literature on corporate social responsibility (CSR) reveals few studies focusing on the relationship between ethical concerns and corporate behavior of companies that perform tax evasion management. This study links tax management with ethics and CSR reporting. The purpose of this article is to analyze financial and social responsibility information disclosed by the five main Brazilian construction companies that are being investigated in Brazil’s Operation Car Wash (Operação Lava-Jato—in Portuguese) because of inappropriate behavior. Based on the theoretical concepts of organi

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Li, Zhichuan (Frank), and Caleb Thibodeau. "CSR-Contingent Executive Compensation Incentive and Earnings Management." Sustainability 11, no. 12 (2019): 3421. http://dx.doi.org/10.3390/su11123421.

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This paper empirically studies the connection between earnings management and corporate social performance, conditional on the existence of CSR-contingent executive compensation contracts, an emerging practice to link executive compensation to corporate social performance. We find that executives are more likely to manipulate earnings to achieve their personal compensation goals when CSR rating is low, as well as their CSR-contingent compensation. Because of public pressure on their excessive total compensation, corporate executives see no need to manipulate earnings to increase compensation w

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Lee-Wong, Brenda YW, and Elizabeth More. "Management of corporate social responsibility in Hong Kong small and medium enterprises." Journal of Global Responsibility 7, no. 2 (2016): 146–62. http://dx.doi.org/10.1108/jgr-07-2016-0018.

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Purpose This paper aims to advance our knowledge in how small and medium-size enterprises (SMEs) communicate corporate social responsibility (CSR). It forms part of a larger research study that investigated how CSR-award-winning SMEs interpret, manage and communicate CSR practices, as well as drivers for and barriers to engaging in CSR. The objective is to develop an integrated CSR best practice management and communication model for SMEs so as to assist companies in managing and communicating CSR more effectively and strategically. Design/methodology/approach Data were collected through quali

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Wong, Jia Yun, and Ganga Sasidharan Dhanesh. "Corporate social responsibility (CSR) for ethical corporate identity management." Corporate Communications: An International Journal 22, no. 4 (2017): 420–39. http://dx.doi.org/10.1108/ccij-12-2016-0084.

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Purpose The purpose of this paper is to examine the framing and rhetorical devices employed by luxury brands to build CSR-based, ethical corporate identities while managing complexities of the CSR-luxury paradox, the perceived clash between the self-transcendent values of CSR, and the self-enhancement values of luxury. Design/methodology/approach Qualitative frame analysis was conducted to create detailed frame matrices for each dimension of CSR message content, followed by quantitative content analysis to establish the extent of usage of these frames across 43 luxury brand websites in the app

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Adel, Christine, Mostaq M. Hussain, Ehab K. A. Mohamed, and Mohamed A. K. Basuony. "Is corporate governance relevant to the quality of corporate social responsibility disclosure in large European companies?" International Journal of Accounting & Information Management 27, no. 2 (2019): 301–32. http://dx.doi.org/10.1108/ijaim-10-2017-0118.

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Purpose This paper aims to report on the quality of corporate social responsibility (CSR) disclosure in S&P Europe 350 companies. The paper also examines the impact of corporate governance structure and other firm-specific characteristics on the quality of CSR disclosure in European companies. Design/methodology/approach The paper uses a disclosure index adopted from Jizi et al. (2014). Moreover, the paper contributes to the CSR disclosure literature by developing a new index that includes all the aspects introduced by the Global Reporting Initiative version 4.The data of CSR reporting are

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Setó-Pamies, Dolors, Misericordia Domingo-Vernis, and Noemí Rabassa-Figueras. "Corporate social responsibility in management education: Current status in Spanish universities." Journal of Management & Organization 17, no. 5 (2011): 604–20. http://dx.doi.org/10.1017/s1833367200001280.

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AbstractIn the context of education for sustainable development, the purpose of this paper is to report on the findings of a study in Spain into the extent to which corporate social responsibility (CSR) is taught in management schools. The study makes an exploratory and descriptive web-content analysis of the curriculum and subjects on Business and Management degrees at all universities in Spain. Our findings show that a high percentage of universities include CSR-related subjects on their curriculum. CSR content is taught as either specific CSR subjects (stand-alone CSR subjects) or as part o

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Setó-Pamies, Dolors, Misericordia Domingo-Vernis, and Noemí Rabassa-Figueras. "Corporate social responsibility in management education: Current status in Spanish universities." Journal of Management & Organization 17, no. 5 (2011): 604–20. http://dx.doi.org/10.5172/jmo.2011.17.5.604.

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AbstractIn the context of education for sustainable development, the purpose of this paper is to report on the findings of a study in Spain into the extent to which corporate social responsibility (CSR) is taught in management schools. The study makes an exploratory and descriptive web-content analysis of the curriculum and subjects on Business and Management degrees at all universities in Spain. Our findings show that a high percentage of universities include CSR-related subjects on their curriculum. CSR content is taught as either specific CSR subjects (stand-alone CSR subjects) or as part o

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Fauzi, Hasan, and Kamil M. Idris. "The Impact of Management on CSR." Issues In Social And Environmental Accounting 4, no. 2 (2010): 104. http://dx.doi.org/10.22164/isea.v4i2.49.

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The purpose of this study is to investigate the difference in the CSR perceived by the actors in the Indonesia economy represented by managers working in state-owned companies (BUMN) and non state-owned companies. The unit of analysis in this study is Indonesian managers. The population of this study is all Indonesian managers working in the Jakarta stock exchange’s listed companies and in state-owned companies. Based on the mean difference analysis, the result is that there is no difference of CSR perceived by managers working in SOC and POC. The rank of CSR dimensions perceived by managers i

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Blumberg, Igor, and Nick Lin-Hi. "Business Case-Driven Management of CSR." Business and Professional Ethics Journal 33, no. 4 (2014): 321–50. http://dx.doi.org/10.5840/bpej201512620.

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Krstić, Nataša, and Ana S. Trbovich. "Stakeholder management in Serbia's CSR practice." Ekonomika preduzeca 63, no. 5-6 (2015): 279–92. http://dx.doi.org/10.5937/ekopre1506279k.

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Woan Ting, Hung, Bala Ramasamy, and Lee Chew Ging. "Management systems and the CSR engagement." Social Responsibility Journal 6, no. 3 (2010): 362–73. http://dx.doi.org/10.1108/17471111011064744.

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Moutchnik, Alexander, and Lars Rademacher. "Innovationen und Trends im CSR-Management." uwf UmweltWirtschaftsForum 23, no. 4 (2015): 141–44. http://dx.doi.org/10.1007/s00550-015-0380-5.

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Tata, Jasmine, and Sameer Prasad. "CSR Communication: An Impression Management Perspective." Journal of Business Ethics 132, no. 4 (2014): 765–78. http://dx.doi.org/10.1007/s10551-014-2328-z.

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Agwu, Edwin M., and Agnes R. Taylor. "CSR as a Strategic Management Tool." International Journal of Civic Engagement and Social Change 1, no. 1 (2014): 27–43. http://dx.doi.org/10.4018/ijcesc.2014010103.

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Corporate social responsibility (CSR) as a concept has been a subject of debate in the management cycle for decades. However, the incorporation of CSR, competitive advantage and strategic management into top management decision making processes, forms a set of new alliances that are beginning to gain attention. This paper examined the strategic alliances of these highly volatile but significantly critical components in order to determine the extent to which these three seemingly incongruous factors can be achieved in reality within a developing country such as Nigeria. Using a comparative case

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Xie, Linlin, Ting Xu, Yun Le, Qing Chen, Bo Xia, and Martin Skitmore. "Understanding the CSR Awareness of Large Construction Enterprises in China." Advances in Civil Engineering 2020 (November 25, 2020): 1–12. http://dx.doi.org/10.1155/2020/8866511.

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With the rapid growth of the construction industry in China in recent years, its impact on society and the environment is increasing, as well as the importance of corporate social responsibility (CSR). In order to understand the CSR awareness and CSR practices of Chinese domestic construction enterprises, this study conducted a comprehensive content analysis of the CSR reports of China’s leading 100 domestic construction enterprises. The results show that the Chinese construction industry’s CSR awareness is generally poor and CRS practices mainly involve corporate governance, environmental man

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Kang, Sun-A., and Sang-Min Cho. "Management Overconfidence and CSR Activities in Korea with a Big Data Approach." Sustainability 12, no. 11 (2020): 4406. http://dx.doi.org/10.3390/su12114406.

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We examined the relationship between management characteristics and corporate social responsibility (CSR) and this relationship was differentiated by the level of corporate governance. Our analysis was undertaken in firms listed on the Korean Stock Exchange (KSE) from 2006 to 2015. We employed Ordinary Least Square (OLS) regression after clustering the standard errors at the firm level in order to examine these relationships. The KEJI (Korea Economic Justice Institute) index was used as a proxy for CSR and a big data-based proxy estimated from multimedia was used as the level of advertising. W

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Beitelspacher, Lauren, and Vikki L. Rodgers. "Integrating Corporate Social Responsibility Awareness Into a Retail Management Course." Journal of Marketing Education 40, no. 1 (2018): 66–75. http://dx.doi.org/10.1177/0273475318754933.

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Both students and industry are demanding that marketing instructors incorporate discussions of environmental and social responsibility into their courses. Marketing educators play a critical role in developing the knowledge and skills students need to effectively integrate corporate social responsibility (CSR) into their future business endeavors. Yet many educators struggle with developing meaningful and effective strategies to incorporate CSR authentically into their curricula. The project discussed in this article outlines a learning tool that encourages students to consider CSR in the cont

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Tourabi, Amina. "Le Rôle De La Responsabilité Sociale Des Entreprises Dans La Gestion Des Risques Psychosociaux: Cas De L'agence Nationale Des Ports." European Scientific Journal, ESJ 12, no. 8 (2016): 181. http://dx.doi.org/10.19044/esj.2016.v12n8p181.

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Understood as a key theme in management literature, social responsibility (CSR) is installed between two frames reflections namely business ethics and sustainable development. Several researchers have invested in the issue of CSR but few who have reconciled with the risk management and prevention modalities. By analyzing the social contribution of CSR, our goal is to highlight the emerging relationship between CSR and management of psychosocial risks (RPS), formulating the following questions: can we reconcile CSR as a tool RPS management? What is the contribution of CSR to PR management issue

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Elmaghrabi, Mohamed Esmail. "CSR committee attributes and CSR performance: UK evidence." Corporate Governance: The International Journal of Business in Society 21, no. 5 (2021): 892–919. http://dx.doi.org/10.1108/cg-01-2020-0036.

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Purpose This study aims to explore the set of corporate social responsibility (CSR) committee attributes that may enhance CSR performance and CSR strategy formation and reduce CSR controversies.[AQ1] Towards this end, the study also explores the differences between companies with and without CSR committees in terms of these three CSR performance facets. Design/methodology/approach The study uses a sample of financial times stock exchange (FTSE) 100 non-financial companies in 2015–2017. Kruskal-Wallis test is conducted to test the differences in CSR performance in firms with CSR board-level com

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Mehrafshan, Nima, Alexander Permann, Mark Heitmann, and Maxine Materne. "From Corporate Social Responsibility to Market Demand: The Role of Brand Management." Marketing ZFP 42, no. 2 (2020): 35–54. http://dx.doi.org/10.15358/0344-1369-2020-2-35.

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Brand managers increasingly appeal to altruistic consumer motives by emphasizing corporate social responsibility (CSR) in marketing communication. However, little empirical evidence describes how CSR converts into market demand. This study investigates the dimensions of CSR that conspire with dimensions of brand equity to drive brand performance, by combining firm-level data on CSR, customer-based brand equity, market demand, and covariates covering 256 companies over a 15-year period. The findings show that internal CSR concerns relate negatively to brand associations as well as brand perform

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Mehrafshan, Nima, Alexander Permann, Mark Heitmann, and Maxine Materne. "From Corporate Social Responsibility to Market Demand: The Role of Brand Management." Marketing ZFP 42, no. 2 (2020): 35–54. http://dx.doi.org/10.15358/0344-1369-2020-2-35.

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Abstract:

Brand managers increasingly appeal to altruistic consumer motives by emphasizing corporate social responsibility (CSR) in marketing communication. However, little empirical evidence describes how CSR converts into market demand. This study investigates the dimensions of CSR that conspire with dimensions of brand equity to drive brand performance, by combining firm-level data on CSR, customer-based brand equity, market demand, and covariates covering 256 companies over a 15-year period. The findings show that internal CSR concerns relate negatively to brand associations as well as brand perform

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Nofryanti, Nofryanti. "PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, EARNING MANAGEMENT DAN KINERJA PERUSAHAAN." JABI (Jurnal Akuntansi Berkelanjutan Indonesia) 3, no. 1 (2020): 1. http://dx.doi.org/10.32493/jabi.v3i1.y2020.p1-12.

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The company's activities which were initially only measured by prioritizing profits have now begun to shift to calculating social and environmental problems in their financial statements. The company is asked to be responsible for the environment and social through a non-financial report that is the report of Corporate social responsibility (CSR). The purpose of this study was to analyze the effect of CSR disclosure on company performance and management earnings on company performance. This research is quantitative with secondary data and uses eviews to test the influence between variables. Th

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Ben Amar, Anis, and Salma Chakroun. "Do dimensions of corporate social responsibility affect earnings management?" Journal of Financial Reporting and Accounting 16, no. 2 (2018): 348–70. http://dx.doi.org/10.1108/jfra-05-2017-0033.

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Purpose This paper aims to examine the impact of corporate social responsibility (CSR) on earnings management measured by discretionary accruals based on Dechow et al.’s (1995) model with cash flow from operation. Design/methodology/approach This study uses a sample of 119 French non-financial companies listed on the CAC All Tradable index for the 2010-2014 period. All used regressions for the analysis are estimated based on panel data with random-effects. Findings Based on a panel data of 595 French firm-year observations during the period 2010-2014, the authors find a negative impact of CSR

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Nielsen, Anne Ellerup, and Christa Thomsen. "Corporate Social Responsibility (CSR) Management and Marketing Communication: Research Streams and Themes." HERMES - Journal of Language and Communication in Business 25, no. 49 (2017): 49. http://dx.doi.org/10.7146/hjlcb.v25i49.97737.

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This article maps the rapidly growing body of research in the field of corporate social responsibility (CSR) management and marketing communication, the focus being on research streams and themes. It evaluates this research from a corporate communication perspective. First, the article examines the concept of CSR communication. A typology of a number of possible domains for CSR communication research is developed, based on the way the different studies conceptualize CSR. Second, the article reviews the concepts of strategic and operative CSR communication which have been adopted widely within

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Bekenov, N., and S. Dossova. "Corporate social responsibility of the quasi-public sector: principles and processes." Central Asian Economic Review, no. 2 (June 25, 2021): 92–106. http://dx.doi.org/10.52821/2224-5561-2021-2-92-106.

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The purpose of the study is to systematize modern ideas about the principles and processes of corporate social responsibility (CSR) in the quasi-public sector.Methodology - formalized methods for the analysis of literary sources - contextual analysis, deduction, adaptation method.Originality / value of the research. Research represents the value for companies of the quasi-public sector of the Republic of Kazakhstan, since it allows to eliminate existing gaps of knowledge (research gaps) in the methodology of corporate social responsibility management. To summarize the quality and effectiveness

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Sriyono, Sriyono, and Anggraeni Dwi Fitria. "Implikasi variabel fundamental keuangan terhadap manajemen laba: mampukah Corporate Social Responsibility sebagai variabel intervening." Jurnal Ekonomi Modernisasi 17, no. 1 (2021): 41–53. http://dx.doi.org/10.21067/jem.v16i1.5207.

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Many ways will be done by the company in order to attract investors, one of which is by doing earning management. Previous studies have researched earning management, but it is still limited to discussing the use of corporate social responsibility (CSR) as an intervening variable. This research includes new research because using corporate social responsibility (CSR) intervening variables, the existence of intervening variables is expected to be able to test the mediating role of financial fundamental variables to strengthen this earning management. This study aims to find out the role of corp

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