Journal articles: 'Social Responsibility Theory'

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Wolska, Grażyna. "Corporate Social Responsibility in Poland – Theory and Practice." JOURNAL OF INTERNATIONAL STUDIES 6, no. 2 (November 20, 2013): 45–53. http://dx.doi.org/10.14254/2071-8330.2013/6-2/4.

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Abramuszkinová Pavlíková, Eva, and Karl Sheldon Wacey. "Social capital theory related to corporate social responsibility." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 61, no. 2 (2013): 267–72. http://dx.doi.org/10.11118/actaun201361020267.

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The article deals with corporate social responsibility and its relationship to strategic management dealing with acquisition, development and utilisation of essential inputs. They influence the design of processes related to the creation of products or services that satisfy customers’ needs. Authors claim that the successful securing, deployment and development of any input is of human origin or linked to human activity which means that the nature of relationships plays a crucial role. As businesses are not isolated, they operate on a global scale where the question of trust is very important. The concept of social capital stresses that trust in norms and reciprocity facilitate increased productivity in individuals, teams and organisations. Social capital promotes value-added collaboration including on-going and demonstrative transparency which can secure closer bonding among those group members. Business responsibility, CSR and Putnam’s definition of social capital is shown on real case studies as a sign of importance for credibility and effectiveness of any CSR efforts. It is evident that the good will and support garnered from CSR can be fragile and easily damaged.

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Katrak, Ketu H. "Theory and Social Responsibility: Soyinka's Essays." Black American Literature Forum 22, no. 3 (1988): 489. http://dx.doi.org/10.2307/2904312.

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Carson, Thomas. "Friedman’s Theory of Corporate Social Responsibility." Business and Professional Ethics Journal 12, no. 1 (1993): 3–32. http://dx.doi.org/10.5840/bpej199312118.

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Buchta, Krystyna, Monika Jakubiak, Małgorzata Skiert, and Adam Wilczewski. "University social responsibility – theory vs. practice." Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, no. 520 (2018): 22–33. http://dx.doi.org/10.15611/pn.2018.520.02.

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Ndiweni, Esinath, Faizul Haque, and Mostafa Kamal Hassan. "Corporate social responsibility practices of banks in Bangladesh: a structuration theory perspective." Investment Management and Financial Innovations 15, no. 1 (April 3, 2018): 350–60. http://dx.doi.org/10.21511/imfi.15(1).2018.29.

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The aim of this paper is to illuminate the role of the socio-economic, cultural and religious context in shaping corporate social responsibility (CSR) practices of banks in Bangladesh. The authors utilize content analysis of annual reports and websites of banks to identify CSR activities in healthcare, education and financial inclusion sectors. Structuration theory (ST) is used to explain how interactions between bank managers (as agents) with the social structures (institutions and government) shape CSR practices. The findings show that banks’ engagement in CSR activities is embedded in the social fabric of Bangladesh and not a result of the Global Reporting Initiative (GRI). It is also noted that Islamic banks focus their CSR activities on social justice, while other banks target education and other humanitarian issues. The authors contribute to the literature on the determinants of CSR by revealing the rationalizations of different actors in the production and reproduction of CSR practices in Bangladesh, an insight attributed to ST. The researchers conclude that Islamic beliefs influenced managers to mitigate poverty through CSR investments.

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ROBERT W., ROBERTSON, PARMENTER CYNTHIA, and LOW PATRICK. "THEORY AND PRACTICE OF CORPORATE SOCIAL RESPONSIBILITY." i-manager’s Journal on Management 10, no. 4 (2016): 1. http://dx.doi.org/10.26634/jmgt.10.4.5904.

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Li, Yuanhui, Jie Zhang, and Check-Teck Foo. "Towards a theory of social responsibility reporting." Chinese Management Studies 7, no. 4 (November 18, 2013): 519–34. http://dx.doi.org/10.1108/cms-09-2013-0167.

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Narayan, P. S., Niraj K. Lal, Archana Dutta, Tushna Mehta, Aloka Majumdar, Ananya Madhavan, Vijayta Doshi, et al. "Corporate Social Responsibility: Practice, Theory, and Challenges." Vikalpa: The Journal for Decision Makers 37, no. 2 (April 2012): 73–116. http://dx.doi.org/10.1177/0256090920120207.

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Xie, Linlin, Ting Han, Haitao Chu, and Bo Xia. "Behavior Selection of Stakeholders toward Megaproject Social Responsibility: Perspective from Social Action Theory." Advances in Civil Engineering 2019 (October 24, 2019): 1–14. http://dx.doi.org/10.1155/2019/4956067.

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The importance of social responsibility strategy for the sustainable development of megaprojects has been widely concerned, while types and motivations of social responsibility behavior have also been analyzed and examined in the corporate management literature. However, the typical social responsibility behaviors in megaprojects and the various motivations and factors that influence stakeholders’ selection of social responsibility behavior have not been fully considered and confirmed. In this study, camouflage behavior and collaborative behavior are taken as representative social responsibility behaviors. Based on the social action theory, the impact of relevant influencing factors is empirically examined and stakeholder’s selection of these two behaviors toward megaproject social responsibility (MSR) is explored. Results from the sample data of 127 management staff with megaproject experience from the participating parties revealed that synergistic behavior is driven mainly by relationship quality (RQ), whereas hypocritical behavior is affected by RQ, institutional pressure, and external appeals. In addition, the mutual feedback mechanism significantly improves the RQ of participating parties, which indirectly affects both behaviors. These findings bear implications in realizing the management of social responsibility behavior in megaprojects and guiding the participating parties to coordinate and implement social responsibility.

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You-Hua, Chen, Nie Pu-Yan, and Yang Yong-Cong. "Effects of corporate social responsibility on food safety." Agricultural Economics (Zemědělská ekonomika) 63, No. 12 (November 30, 2017): 539–47. http://dx.doi.org/10.17221/177/2016-agricecon.

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This paper develops the theory of corporate social responsibility (CSR) in the food industry. The effects of CSR on the food industry are captured. First, we argue that CSR reduces the profits of a CSR firm under monopoly. Second, under complete information, regulation does not improve social welfare. We find that both active price regulation and active quality regulation reduce a monopolist’s profits, consumer surplus and social welfare. Finally, under incomplete information, the monopolist exaggerates quality as much as possible. With quality regulation, CSR reduces exaggerated quality in the food industry.

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AHAMED HIBATHUR RAHUMAN, MOHAMED RIFKHAN. "Corporate Social Responsibility." International Journal for Innovation Education and Research 5, no. 7 (July 31, 2017): 24–39. http://dx.doi.org/10.31686/ijier.vol5.iss7.756.

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Due to the huge social and environmental issues faced by the world during the last couple of decades the concept of Corporate Social Responsibility (CSR) has taken front stage in the business world by becoming the key element of sustainable competitive advantage that benefits the company, society, and environment The purpose of this paper is to analyze whether the concept of CSR take as a tool only for maximizing the shareholders’ wealth by the investors (principals) as well as managers (agents) of the company by analyzing the two prominent CSR related scandals happened in the auto industry. It uses the agency theory model to analyze these cases and understand whether this model is overshadowing the stakeholder model of CSR concept. The preliminary studies carried out by comparing CSR reported by these two companies and the facts, effects, and reactions to the emission scandals indicate that although firms indicate that they follow a stakeholder model for their CSR initiatives and reports based on it, in reality, they follow agency model and CSR appears to do not really matter. This study also implies that manager needs to have a proper strategy that is followed and reported along with proper monitoring and control measure for a successful implementation of CSR. Due to many complexities, this it is too early to generalize ‘CSR does not matter ' view either to the entire corporate world nor the auto industry. Therefore, future studies are encouraged to include more companies in the auto industry and expand it to other industries as well.

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Cui, Yu, and Hao Jiao. "Industrial Cluster Development and Social Responsibility: From Circular Theory Perspective." Applied Mechanics and Materials 483 (December 2013): 574–77. http://dx.doi.org/10.4028/www.scientific.net/amm.483.574.

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From the perspective of the circular economy, the paper considers that the enterprise social responsibility in industrial cluster can be divided into four kinds of social responsibility of consciousness including the legal responsibility, moral responsibility, strategic social responsibility and charitable social responsibility. Moreover, the network behavior of social responsibility of enterprises with interaction is rooted in the enterprise. Finally, the interaction structure among cluster enterprises affects corporate social responsibility behavior choice and social responsibility behavior such as the production of the network, which can promote the information flow of enterprise social responsibility between suppliers, manufacturers and retailers.

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Colovic, Ana, Sandrine Henneron, Maik Huettinger, and Ruta Kazlauskaite. "Corporate social responsibility and SMEs." European Business Review 31, no. 5 (August 2, 2019): 785–810. http://dx.doi.org/10.1108/ebr-01-2017-0022.

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Purpose This paper aims to investigate corporate social responsibility (CSR) in small and medium-sized enterprises (SMEs) in transition and developed economies. Design/methodology/approach Building on social capital theory, the creating shared value approach and institutional theory, the authors study why and how six SMEs in the food sector implement CSR. Findings The authors show that CSR adoption by SMEs is motivated by company values and beliefs, relationships with the local community, a desire to abide by rules and regulations and business motives. They also show that SMEs are involved in various CSR-related activities such as respecting their employees, infusing CSR in the supply chain and philanthropy. Originality/value The findings suggest that although there are similarities between the CSR motives and activities of SMEs in developed and transition countries, there are also some differences, which can be explained by differences in institutions and related to the maturity of the CSR construct in each setting. The authors consequently call for a more holistic approach when investigating CSR across countries, in particular when such investigation concerns SMEs.

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Paliwoda-Matiolańska, Adriana. "Social responsibility in business in theory and practice." Transactions of the Institute of Aviation 223, no. 2 (April 9, 2012): 175–87. http://dx.doi.org/10.5604/05096669.1080385.

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Mallott, Mary J. "An M-H Theory of Corporate Social Responsibility." Proceedings of the International Association for Business and Society 2 (1991): 1019–32. http://dx.doi.org/10.5840/iabsproc1991239.

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Morimoto, Risako, John Ash, and Chris Hope. "Corporate Social Responsibility Audit: From Theory to Practice." Journal of Business Ethics 62, no. 4 (December 2005): 315–25. http://dx.doi.org/10.1007/s10551-005-0274-5.

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Štrukelj, Tjaša, Anita Radman Peša, and Mojca Duh. "INTEGRAL MANAGEMENT FOR CORPORATE SOCIAL RESPONSIBILITY." ЗБОРНИК РАДОВА ЕКОНОМСКОГ ФАКУЛТЕТА У ИСТОЧНОМ САРАЈЕВУ 1, no. 14 (October 5, 2017): 11. http://dx.doi.org/10.7251/zrefis1714011s.

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If an organization wishes to achieve social responsibility required by the consequences of neoliberal economic theory and practice of exploitation, it should follow the ideas of integral management and innovate its governance, management and practice towards social responsibility. In this paper, we research why social responsibility is needed, what it involves and how it is achieved, whereby as a lever for achieving it we propose to use the MER model of integral management and the Dialectical Systems Theory. We stem from the ISO 26000 standard on social responsibility, which puts the organizational governance (and the resulting organization management) at the centre of the seven core subjects for the achievement of social responsibility. ISO 26000 highlights the holistic approach and interdependence as key connecting merits, which are also part of the Dialectical Systems Theory. Our research has shown that in order to achieve social responsibility, organizations must primarily innovate their governance from its management and later the entire business practice is derived.

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M. Sulphey, M. "Corporate Social Responsibility or Corporate Social Irresponsibility: where should be the focus?" Problems and Perspectives in Management 15, no. 4 (December 25, 2017): 293–301. http://dx.doi.org/10.21511/ppm.15(4-1).2017.13.

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With multiple scandals and a host of disingenuous actions creating ripples across the corporate world, it is high time that Corporate Social Irresponsibility (CSI) is accorded the due importance, at par with Corporate Social Responsibility (CSR), by academia and the industry. CSI refers to situations wherein firms fail to meet a “minimum behavioral standard with respect to the corporation’s relationship with its stakeholders”. There have been many instances wherein CSI and corporate wrongdoings have been covered up with CSR. Many scholars consider CSR and CSI as opposite forces that are interconnected and interdependent, and take turns in giving rise to each other. CSI, being an emergent and a topical subject area, is yet to develop in terms of theory, and is still evolving. The present work attempts to motivate further investigation in the emerging area by presenting theoretical views and available accumulated empirical works. The study has puts across a fair view of the topic. It is expected that the present work will stimulate scholars to take up further investigation in the emerging area.

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Stratling, Rebecca. "The legitimacy of corporate social responsibility." Corporate Ownership and Control 4, no. 4 (2007): 80–88. http://dx.doi.org/10.22495/cocv4i4p6.

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Based on deliberations on the legitimacy of CSR from the perspective of stakeholder and legitimacy theory on the one hand and the more critical view of Milton Friedman and Michael Jenson on the other hand, this paper analyses how major energy companies legitimise their CSR activities in their Annual Reports and their CSR reports. The research indicates that managers recognise the potential contribution of CSR to long-term financial performance of firms as well as the need to socially legitimise the firm’s operations. A surprisingly limited number of the companies in the sample take a very explicit strategic approach to CSR by stressing long-term shareholder value maximisation. The CSR policies therefore appear not to focus solely on a strategic stakeholder approach geared towards maximising shareholder value but to reflect considerations raised by legitimacy theory

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Carson, Thomas L. "Does the Stakeholder Theory Constitute a New Kind of Theory of Social Responsibility?" Business Ethics Quarterly 3, no. 2 (April 1993): 171–76. http://dx.doi.org/10.2307/3857371.

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In a recent paper, Kenneth Goodpaster formulates three versions of the stakeholder theory of corporate social responsibility. He rejects the first two versions and endorses the third. I argue that the theory that Goodpaster defends under the name “stakeholder theory” is a version (albeit a somewhat different version) of Milton Friedman’s theory of corporate social responsibility. I also argue that the first two formulations of the stakeholder theory which Goodpaster discusses are at most only slight modifications of other theories. I conclude by formulating a fourth version of the stakeholder theory which I believe does constitute a substantial departure from earlier theories of social responsibility.

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Dolores Sánchez-Fernández, María, Alfonso Vargas-Sánchez, and Paula Remoaldo. "Institutional context and hotel social responsibility." Kybernetes 43, no. 3/4 (April 1, 2014): 413–26. http://dx.doi.org/10.1108/k-12-2013-0267.

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Purpose – The authors want to study the connection between institutional theory and corporate social responsibility (CSR) in the set of hotels with three, four and five star situated in Galicia (Spain) and in the Northern region of Portugal. The authors aim to see whether there is a contrast of isomorphic behaviour in the institutional context of both regions. Design/methodology/approach – A quantitative study in which the authors apply the partial least square (PLS) technique, a methodology based on structural equations models using the software Visual-PLS. The authors intend to study the relationships between the pressures of institutional context and CSR practices, together with the relationship between legitimacy and these practices. The focus of the proposed model is based on the system theory. Findings – The main findings of this research clearly show that hotels are incorporated into an institutional context marked by enforced and regulatory pressures. Research limitations/implications – The proposed research model can be replicated using other units of study, sectors, geographic areas, among others, due to the explanatory capacity of the theoretical framework used. Originality/value – The originality of this work derives from the main contributions based on the theoretical framework (institutional theory and CSR), the object of study and geographical area (three, four and five star hotels located in Galicia and in the North of Portugal), the context (economic crisis), the field of study (private sphere) and the type of organizations (profit making).

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Moratis, Lars. "Signalling Responsibility? Applying Signalling Theory to the ISO 26000 Standard for Social Responsibility." Sustainability 10, no. 11 (November 13, 2018): 4172. http://dx.doi.org/10.3390/su10114172.

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Many global challenges cannot be addressed by one single actor alone. Achieving sustainability requires governance by state and non-state market actors to jointly realise public values and corporate goals. As a form of public–private governance, voluntary standards involving governments, non-governmental organisations and companies have gained much traction in recent years and have been in the limelight of public authorities and policymakers. From a firm perspective, sustainability standards can be a way to demonstrate that they engage in corporate social responsibility (CSR) in a credible way. To capitalise on their CSR activities, firms need to ensure their stakeholders are able to recognise and assess their CSR quality. However, because the relative observability of CSR is low and since CSR is a contested concept, information asymmetries in firm–stakeholder relationships arise. Adopting CSR standards and using these as signalling devices is a strategy for firms to reduce these information asymmetries, by revealing their true CSR quality. Against this background, this article investigates the voluntary ISO 26000 standard for social responsibility as a form of public-private governance and contends that, despite its objectives, this standard suffers from severe signalling problems. Applying signalling theory to the ISO 26000 standard, this article takes a critical stance towards this standard and argues that firms adhering to this standard may actually emit signals that compromise rather than enhance stakeholders’ ability to identify and interpret firms’ underlying CSR quality. Consequently, the article discusses the findings in the context of public-private governance, suggests a specification of signalling theory and identifies avenues for future research.

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Schneider, Natalie M. "Corporate Social Responsibility and Stigma Management." Proceedings of the International Association for Business and Society 31 (2020): 129–38. http://dx.doi.org/10.5840/iabsproc20203113.

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Workers of stigmatized jobs classified as dirty work normalize the physical, social, and/or moral taint of their occupation to cope with the negative aspects of their daily work. Such normalization strategies include recalibrating, reframing, and refocusing (Ashforth & Blake, 1999). Social identity theory proposes that individuals seek to identify with a positively perceived in-group, and dirty work literature suggests stigmatized workers use these normalization strategies to separate their personal and work identities. Additionally, corporate social responsibility meets the instrumental, relational, and moral-based motivational needs of employees, suggesting it may serve as a pathway for managing negative aspects of an occupation. Thus, as a part of the Discussion of New Perspectives on CSR and CSP in the 2020 IABS virtual conference, this proposal theorizes corporate social responsibility initiatives as a possible organizational level intervention to help dirty workers normalize their work and manage its associated stigma through applications of social identity theory.

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Heath, Robert L., and Damion Waymer. "Unlocking corporate social responsibility." Corporate Communications: An International Journal 22, no. 2 (April 3, 2017): 192–208. http://dx.doi.org/10.1108/ccij-12-2015-0084.

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Purpose The purpose of this paper is to explore the proposition that organizational policies and actions gain more legitimacy when they proactively improve (rather than reactively defend) their corporate social responsibility (CSR) standing by meeting challenges discursively mounted by competitors, watchdog activists, and governmental officials. Design/methodology/approach The paper reviews literature, including social capital, to consider CSR as both a reactionary and proactionary construct that guides how organizations defend and publicize their corporate social performance (CSP). The paper examines four premises relevant to the discursive (contentious and collaborative) approach to formulating and implementing CSR norms. The case of fracking (hydraulic fracturing) in the USA provides text for exploring these premises, especially the advantages of a proactionary strategy. Findings This paper concludes that CSR expectations of industry performance rest on threshold legitimacy standards that not only withstand but also are improved by discursive challenge. Research limitations/implications The case study offers limited support for the findings; more cases need to be examined to determine whether the findings are robust. Practical implications This paper, based on theory and research, proposes a strategic management and communication approach to social responsibility based on proaction. Social implications CSR communication is most constructive to a fully functioning social that generates social capital by proactive engagement rather than reactive challenges of stakeholder CSR expectations. Originality/value Discussion of CSR and CSP as employing profit for the good of society, based on discussions of legitimacy and social capital, strengthens CSR as strategic management and communication options. Such research clarifies how evaluative expectations of CSR are a legitimacy threshold as well as basis for reputational enhancement.

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Putra Umar Sakka, Gjosphink. "Menalar Formalitas Corporate Social Responsibility dengan Perspektif Institutional Theory." E-Jurnal Akuntansi 30, no. 6 (June 26, 2020): 1498. http://dx.doi.org/10.24843/eja.2020.v30.i06.p12.

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Theory of Corporate Social Responsibility (CSR) has always been associated with the concept of rights and responsibilities and the concept of sustainability. The theory is indeed appropriate to see the company's initiative to do CSR with the company's record in a condition of good financial performance. The problem here is that if a company has not been able to meet the demands of its target profit to shareholders, then there the applicable CSR rules are only seen as a formality without the essence of the initial CSR objectives themselves. This article aims to propose an institutional theory to add literacy theory to CSR in accordance with the case. Keywords: Formality; Corporate Social Responsibility; Institutional Theory.

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Tan, Novi Kantasilo, Permata ayu Widyasari, and Maria Eugenia Hastuti. "CORPORATE SOCIAL RESPONSIBILITY DAN EARNINGS MANAGEMENTS: SUDUT PANDANG STAKEHOLDER THEORY." JURNAL AKUNTANSI 9, no. 2 (November 30, 2020): 139–49. http://dx.doi.org/10.37932/ja.v9i2.110.

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This study aims to examine the effect of corporate social responsibility on earnings management. Earnings management, as the dependent variable, is proxied by discretionary accruals (DACC). While corporate social responsibility, as an independent variable, is measured by adjusted GRI standards. This study uses sample manufacturing companies listed on the Indonesia Stock Exchange during the period 2012-2016. The number of samples used in this study amounted to 423. The findings, based on the linear regression method, indicate that corporate social responsibility has a significant negative effect on earnings management. To conform to the result, a robustness test was performed and found a significant negative relationship between dummy corporate social responsibility and earnings management. Dummy 1 for the company which disclose CSR above average, 0 for the company disclose CSR below average. So it can be concluded that the company that focuses on corporate social responsibility has lower earnings management. For leverage, size, and ROA, as control variables, showed no significant effect on earnings management.

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McWilliams, Abagail, and Donald Siegel. "Corporate Social Responsibility: a Theory of the Firm Perspective." Academy of Management Review 26, no. 1 (January 2001): 117–27. http://dx.doi.org/10.5465/amr.2001.4011987.

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McWilliams, Abagail, and Donald Siegel. "Corporate Social Responsibility: A Theory of the Firm Perspective." Academy of Management Review 26, no. 1 (January 2001): 117. http://dx.doi.org/10.2307/259398.

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Ahmedin, Lekpek. "Corporate social responsibility in Islamic banking: Theory and practice." Sociologija 61, no. 1 (2019): 32–54. http://dx.doi.org/10.2298/soc1901032a.

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Democratization of the society and the strengthening of civic awareness in many countries have brought the corporate social responsibility into the focus of attention of the scientific, investment and general public, as well as regulatory bodies. This has created a significant pressure on the corporate sector to adapt its business to the interests of numerous stakeholders. The issue of corporate social responsibility (CSR) is of particular importance to Islamic banking, as the fastest growing sector of the global financial market. Social responsibility is an integral element of the doctrine of Islamic banking and economics. The Islamic model of social responsibility is as old as Islam itself, so it is for centuries present in Sharia-compliant business. The institutionalization of Islamic banking, which began far later, raised the question of the role of social responsibility in the Islamic banks? business practice. The strong pressure from the competition, the business model insufficiently adapted to the modern market environment and the desire to achieve business success and strengthen the market position, have forced Islamic banks to face numerous challenges and partly deviate from some of their stated goals. In this article, we analyze the theoretical model of Islamic banking and the model of man adapted to its principles - homo islamicus, as the carrier of that system, the business practice of Islamic banks, the gap between expectations and realities in the relationship of Islamic banks towards CSR, and potential solutions for removing this gap. The aim is to examine the potential of Islamic banking as socially responsible and ethical alternative to, often criticized and, according to many, morally problematic conventional banking.

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Gallego‐Álvarez, Isabel, José Manuel Prado‐Lorenzo, and Isabel‐María García‐Sánchez. "Corporate social responsibility and innovation: a resource‐based theory." Management Decision 49, no. 10 (November 15, 2011): 1709–27. http://dx.doi.org/10.1108/00251741111183843.

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Korka, Mihai. "Corporate Social Responsibility in Romania: From Theory to Practice." Transition Studies Review 12, no. 1 (July 2005): 47–57. http://dx.doi.org/10.1007/s11300-005-0034-3.

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Windsor, Duane. "Corporate social responsibility and irresponsibility: A positive theory approach." Journal of Business Research 66, no. 10 (October 2013): 1937–44. http://dx.doi.org/10.1016/j.jbusres.2013.02.016.

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Stuebs, Marty, and Li Sun. "Corporate governance and social responsibility." International Journal of Law and Management 57, no. 1 (February 9, 2015): 38–52. http://dx.doi.org/10.1108/ijlma-04-2014-0034.

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Purpose – This paper aims to draw on the stakeholder theory to examine the association between corporate governance and social responsibility. Design/methodology/approach – This paper hypothesized that corporate governance is positively associated with corporate social responsibility (CSR), and good corporate governance also leads to good social responsibility in the following year. Corporate governance was measured by using the corporate governance index provided by Brown and Caylor (2006, 2009). CSR data come from Kinder, Lydenberg and Domini (KLD), Inc. Findings – Regression analysis documents significant evidence to support a positive association between corporate governance and social responsibility. Evidence suggests that good governance leads to good CSR performance. Originality/value – The results should interest managers who engage in behavior leading to or maintaining strong corporate governance mechanisms, financial analysts who conduct research on corporate governance and firm performance and policymakers who design and implement guidelines on corporate governance mechanisms. Moreover, results of this study can increase individual investors’ confidence in investing in companies with stronger corporate governance.

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Wang, Hong. "Theory Foundation of Corporate Environmental Responsibility." Advanced Materials Research 726-731 (August 2013): 4203–11. http://dx.doi.org/10.4028/www.scientific.net/amr.726-731.4203.

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The target of Corporate Environmental Responsibility is for environmental protection. This article analyzes the theory foundation of it. With the view of sustainable development, social contract theory, legitimacy theory, stakeholder theory, circular economy theory and externality theory, enterprises will make achievement in Corporate Environmental Responsibility practice.

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Deigh, Linda, Jillian Farquhar, Maria Palazzo, and Alfonso Siano. "Corporate social responsibility: engaging the community." Qualitative Market Research: An International Journal 19, no. 2 (April 11, 2016): 225–40. http://dx.doi.org/10.1108/qmr-02-2016-0010.

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Purpose This paper aims to extend corporate social responsibility (CSR) theory by exploring how firms engage with community. The community is frequently cited as a stakeholder of the firm, but in spite of its status in networks it has not been the focus of research. Drawing on community theory and Carroll’s pyramid for the foundation of this study, the authors undertake an empirical investigation to advance knowledge in CSR engagement with a particular stakeholder group. Design/methodology/approach To generate an in-depth insight, the study adopts a multiple case study approach involving the purposeful selection of three retail banks in Ghana as units of analysis. It draws on multiple data sources to strengthen its findings. Findings The study finds that community engagement consists of four spheres of activity: donations, employee voluntarism, projects and partnerships. Philanthropy forms part of largely ad hoc CSR actions by firms. The study also finds that philanthropy is not merely a desired function of the CSR pyramid but an essential one. Practical implications This research imparts increased understanding of how firms engage with an important but frequently overlooked stakeholder group – community. Originality/value This study presents specific theoretical extensions to CSR through its identification of four core activities of community engagement.

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Sollars, Gordon G. "A Critique of Social Products Liability." Business Ethics Quarterly 13, no. 3 (July 2003): 381–90. http://dx.doi.org/10.5840/beq200313327.

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Abstract:It has been suggested that a new form of moral responsibility, labeled “social products liability,” is relevant to business ethics. In particular, this kind of responsibility might justify recent legal claims against firearm manufacturers. This paper argues that, as it has been presented, social products liability must rest upon utilitarian considerations or on a deeper, more complete theory of moral responsibility. In the first case, a new form of responsibility seems unnecessary, since liability could be directly apportioned on utilitarian grounds. In the second case, proponents of social products liability face the tasks of presenting the more complete theory and then anchoring social products liability to it.

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Brin, Pavlo, and Mohamad Nassif Nehme. "CORPORATE SOCIAL RESPONSIBILITY: ANALYSIS OF THEORIES AND MODELS." EUREKA: Social and Humanities 5 (September 30, 2019): 22–30. http://dx.doi.org/10.21303/2504-5571.2019.001007.

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Various definitions, forms, and theories related to Corporate Social Responsibilities (CSR) are presented in this article. Nowadays most corporations follow different methodologies to implement CSR approach. But in most cases corporation follow CSR methodology that reflects only its shareholders’ interest neglecting its community interest. Critical analysis and comparison for the main CSR theories are presented also, followed by a conclusion about a comprehensive form of CSR that targets both shareholders and community interest. Three of the main CSR theories and models have been represented and analyzed in this article: The Carroll Theory, The Triple Bottom Line Theory, and The Stakeholder Theories. Since any business corporation has to adopt one of these theories, this study reveals the strength and challenges of every theory. There is no doubt that every theory has been well analyzed by its founder or scholar, but an advanced understanding for every theory will make it possible for a corporation’s managers and decision makers to implement long term social and environmental strategies with more accurate achievements. This article is divided into four main sections, the first section presents Carroll’s model for CSR, followed by the second, which is about the Triple Bottom Line theory for CSR, and the third represents the Stakeholder theory. The fourth section analyzes three CSR theories and sheds light on the core responsibility of every theory. Comprehensive analysis for the three recognized CSR models was represented in a table to help readers to locate and clarify systemic differences and common features between the three theories. The last section of the article reveals three main outcomes, the first outcome represents a recommendation for the implementation process of adopting any of the three theories, and which is divided into an internal and external level. The second outcome reveals the importance of addressing a specialized committee for CSR by a company, followed by the third outcome that discusses some of the implications of this analysis for future CSR research and studies.

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Key, Susan, and Vickie Cox Edmondson. "Does Social Cognitive Theory Elucidate Black Executives’ Orientation to Corporate Social Responsibility?" Business and Professional Ethics Journal 18, no. 2 (1999): 35–56. http://dx.doi.org/10.5840/bpej19991825.

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Baporikar, Neeta. "Corporate Social Responsibility for Sustainable Strategy." International Journal of Strategic Information Technology and Applications 9, no. 3 (July 2018): 1–14. http://dx.doi.org/10.4018/ijsita.2018070101.

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Growing importance of CSR is making the industry, governments, policy makers and international associations seriously view the issue of corporate social responsibility (CSR) with an aim to link sustainability for the organizations, sector and economy. Hence, more and more of them are entering the arena of setting guidelines on reporting CSR initiatives. Banking is no exception. Through in-depth literature review and grounded theory approach, this article delves into the CSR initiatives by Bank Windhoek, and the multi-pronged approach adopted in developing sustainable strategy in its pursuit and endurance to be a frontrunner in the Namibian banking sector.

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Valdez Juárez, Luis Enrique. "Corporate Social Responsibility: Its Effect on SMEs." Journal of Management and Sustainability 7, no. 3 (August 2, 2017): 75. http://dx.doi.org/10.5539/jms.v7n3p75.

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In recent times, small and medium-sized companies (SMEs) have focused their activities on short-term financial results. Corporate social responsibility (CSR) is among the organizational practices currently being adopted by companies to increase their competitiveness. While some companies implement CSR out of curiosity or because it is aligned with their true social vocation, most embrace it to increase economic and financial performance. Whereas some theories support CSR practices and assert the great benefits these activities can yield, other theories state that management should not allocate resources to CSR actions. Focusing on SMEs, the present study sought to examine the effects of CSR on profitability from three perspectives: the social, the environmental, and the economic dimensions of social responsibility. The sample for this study included 81 companies in the industrial (54.3%) and services (45.7%) sectors operating in the south of the state of Sonora (Mexico). Data collection was carried out from August to November, 2013, and used a self-directed survey administered to company managers. Results were analyzed and validated using a variance-based statistical technique focused on structural equation models (SEM); the structured relationships were validated by partial least square (PLS) modeling using the SmartPLS Professional software (version 3.2.6). Our findings provide evidence that social and economic CSR activities have a positive influence on profitability in SMEs. This study contributes to the development of the main literature on CSR practices in their social, environmental, and economic dimensions: firm theory, sustainability theory, and stakeholder theory.

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Orekhov, S. A., and S. P. Ivanova. "The concept and evolution of corporate social responsibility." Vestnik of the Plekhanov Russian University of Economics, no. 5 (October 25, 2018): 131–38. http://dx.doi.org/10.21686/2413-2829-2018-5-131-138.

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Today socially responsible behavior has become an integral element of biggest corporations both in Russia and abroad. Business can get benefits from social programs and projects by improving its reputation, strengthening relations with authorities, counter-agents and global community. Concrete benefits from using social responsibility are tax and customs preferences, improvement of finance accounting, shaping the loyal customer base, emergence of new counter-agents and devotion of personnel. And especially important is the fact that corporation gets higher stability in crisis periods. Specific features of corporate social responsibility development are plurality and not uniform interpretation, the absence of any opportunity to define key factors influencing its essence. The article provides principle concepts of corporate social responsibility: the theory of corporate egoism, the theory of corporate altruism and the theory of reasonable egoism. The authors distinguish stages of corporate social responsibility development and characterize specificity of corporate social responsibility in Russia. Apart from that they provide comparative analysis of Russian and European practices of corporate social responsibility. It was pointed out that in our country the institute of corporate social responsibility is undergoing its development stage and state acts as a driver of the institute of corporate social responsibility development. It was pointed out that implementation of measures aimed at the development of non-finance accounting and real efficiency of corporate social responsibility in the country will depend on state.

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Anderson, Matthew. "Fair trade and consumer social responsibility." Management Decision 56, no. 3 (March 12, 2018): 634–51. http://dx.doi.org/10.1108/md-01-2017-0013.

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Purpose The purpose of this paper is to examine the historical position of the ethical consumer as a driver of change within the Fair Trade movement. Fair Trade was originally envisaged as a model of South-North trade; however, with Fair Trade labels now available to consumers in India, Brazil, South Africa and Kenya, the geographies of production and consumption appear increasingly fluid and dynamic. Design/methodology/approach Using a historical comparative case study approach this paper draws on the records and archives from eight leading Fair Trade organisations based in the UK. Findings The paper develops an exploratory framework based on an assessment of Fair Trade’s theory(ies) of change and the role of the ethical consumer as an agent of change. Four consumer narratives are identified: simpler living and moral action; co-operation and solidarity; consumer demand and choice; and citizen-consumers. The paper concludes by considering the implications for globalising the concept of the “citizen-consumer” and the (re)politicisation of Fair Trade consumption. Research limitations/implications Primary data collection was mainly based on UK organisations. Additional comparative studies could develop an understanding of the context and geographies of Fair Trade practices. Practical implications New and emerging Fair Trade markets may offer valuable areas of further study. Social implications Increased understanding of the drivers of social change may lead to improved decision-making by Fair Trade organisations and policy-makers. Originality/value The paper contributes to the development and understanding of Fair Trade’s theory of change model by offering an historical dimension that is absent from the majority of existing studies.

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Harper, Joel, and Li Sun. "CEO power and corporate social responsibility." American Journal of Business 34, no. 2 (July 15, 2019): 93–115. http://dx.doi.org/10.1108/ajb-10-2018-0058.

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Purpose The purpose of this paper is to examine the impact of chief executive officer (CEO) power on corporate social responsibility (CSR) performance. Design/methodology/approach The authors use regression analysis to investigate the research question. Findings Using a 23-year panel sample with 1,574 unique US firms and 8,575 firm-year observations, the authors find a significant and negative relation between CEO power and CSR, suggesting that firms with more powerful CEOs engage in less CSR activities. Originality/value The results reveal that more powerful CEOs become less responsive to the needs of stakeholder groups, confirming the validity of the stakeholder theory of CSR.

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Deng, Xinming, and Xianyi Long. "Financial Performance Gaps and Corporate Social Responsibility." Sustainability 11, no. 12 (June 22, 2019): 3438. http://dx.doi.org/10.3390/su11123438.

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Based on the behavioral theory of firm and prospect theory, we investigate how corporate social responsibility (CSR) activities will respond to underperformance in past and in future. Using samples of Chinese listed firms from 2011 to 2016, this paper found that CSR increases with the distance by which financial performance in the last year falls below goals and decreases with the distance by which expected financial performance will fall below targets. In addition, the future underperformance will weaken the effect of the past underperformance on CSR. Besides, the value of financial performance in the last year will weaken the impact of underperformance in the last year on CSR and strengthen the impact of underperformance in the next year on CSR. The findings suggest that future studies should take both value of financial performance and performance gaps into consideration to have a better understanding of organizational decisions and behaviors.

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Garas, Samy, and Suzanna ElMassah. "Corporate governance and corporate social responsibility disclosures." critical perspectives on international business 14, no. 1 (March 5, 2018): 2–26. http://dx.doi.org/10.1108/cpoib-10-2016-0042.

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Purpose The purpose of this study is to explore the impact of corporate governance (CG) on the corporate social responsibility (CSR) disclosures. This is done in the context of firms operating in the Gulf Cooperation Council (GCC) countries and is largely based on the legitimacy theory, although other theories such as principal–agent theory and stakeholder theory are disucssed. Design/methodology/approach This study used the annual reports of 147 firms in the GCC countries, drawing on a legitimacy theory framework to determine the impact of CG characteristics, such as management ownership, ownership concentration, independence of board members, duality of CEO and chairman positions and the existence of an audit committee, on firms’ CSR disclosures to various stakeholders. Accordingly, the authors developed five hypotheses to examine the above variables and used a data set from Hawkamah – the Institute of Corporate Governance. This study covers a period of six years (2007-2012). The data set had been regressed in a multi-variate regression analysis. Findings The authors reported that greater managerial ownership and concentration of ownership have positive impact on CSR disclosures. The findings of this study also show that internal CG mechanisms, such as the independence of board members, the separation of powers, between the CEO and chairman positions and the existence of an independent audit committee, also have a positive influence on CSR disclosures. In addition, the leverage ratio, return on assets, company’s size and age emerge as important determinants of CSR disclosures; nevertheless, the company’s size and age are statistically not significant. These significant findings corroborate the recent concern with CG in developing countries that brings greater attention to CSR disclousures, as both internal and external CG mechanisms are effective in influencing the CSR practices. Practical implications This study fills the gap in literature by providing empirical evidence on the impact of CG on CSR disclosures in a significant region in the emerging economies. Furthermore, it alerts regulators, policy-makers, practitioners and firms’ executives in the GCC region and other developing countries to pay more attention to CG reforms and enforcement as well as to increase institutional pressures regarding CSR adaptation. Originality/value The study on how CG and CSR disclosures are connected has been limited. This study addresses this research gap and focuses on a region that has often been overlooked by accounting research.

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Harjoto, Maretno Agus. "Corporate social responsibility and corporate fraud." Social Responsibility Journal 13, no. 4 (October 2, 2017): 762–79. http://dx.doi.org/10.1108/srj-09-2016-0166.

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Purpose This study aims to examine the impact of corporate culture, measured by corporate social responsibility (CSR), on the likelihood and severity of corporate fraud. CSR literature indicates that corporate managers are moral actors and are obliged to exercise their discretionary decisions according to their moral standards. Based on the moral development theory, this study argues that higher managers’ ethical values reflected by higher CSR activities are less likely to commit fraud and have lower severity of fraud. Design/methodology/approach This study argues that at the firm level, corporate culture can be measured by firms’ CSR activities. Using probit, match-pair, propensity matching and Heckman regressions on a sample of 152 criminal corporate fraud cases in the USA from the US Department of Justice (DOJ) during 2000 and 2010, this study empirically examines the impact of CSR, CSR strengths and concerns scores on the likelihood and the severity of corporate fraud. Findings Firms with higher CSR and CSR strengths (concerns) scores have lower (higher) likelihood and lower (higher) severity of corporate fraud. This study finds that firms with higher community, employee, environment and product-related CSR have lower likelihood of fraud, and firms with higher diversity, employee, environment and product-related CSR have lower fraud severity. Practical implications Establishing a positive corporate ethical culture is essential to curb the outbreak of corporate fraud that threatens our societal norms. The findings also shed some light for investors, corporate board of directors and regulators to consider CSR as a reflection of top managers’ moral values that is negatively related to the occurrence and severity of corporate fraud. Social implications Strengthening moral values among top executives and employees in corporations by encouraging CSR activities aid our society to alleviate future outbreak of epidemic problem for corporate fraud. Originality/value This study brings a new perspective that there is a relationship between corporate ethical culture within an organization, measured by CSR activities, and corporate fraud based on the cognitive moral development theory in organization.

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Cooper, Elizabeth, and Hatice Uzun. "Corporate social responsibility and bankruptcy." Studies in Economics and Finance 36, no. 2 (June 24, 2019): 130–53. http://dx.doi.org/10.1108/sef-01-2018-0013.

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Purpose This paper aims to examine corporate social responsibility (CSR) and corporate bankruptcy. Specifically, the authors ask the following research questions: Does CSR play a role in determining the likelihood of bankruptcy? Does CSR explain the difference in the probability of that firm eventually reorganizing and emerging from bankruptcy? Design/methodology/approach The authors address these questions by testing three CSR theories using a sample of 78 firms that filed for Chapter 11 bankruptcy during the period 2007 to 2014 along with a matched sample of firms that did not. Findings Overall, the findings indicate that stronger CSR firms are less likely to become bankrupt relative to weaker CSR firms, all else being equal. This result is in line with the stakeholder theory of CSR. However, results do not support the conjecture that CSR matters when it comes to bankruptcy emergence. While CSR seems to influence whether a company experiences bankruptcy in the first place, having strong CSR does not seem to help a firm once it has filed for Chapter 11. Research limitations/implications This paper extends the existing CSR literature but looks at CSR not from the angel of financial “success” but rather from financial “failure”. Practical implications The results could potentially help academics and practitioners alike in seeking understanding and reason behind CSR involvement and bankruptcy avoidance and success. Originality/value This is the first paper to test whether CSR plays a role in bankruptcy. The authors use a recent sample of firms with CSR scores that experienced a bankruptcy and a matched sample of CSR-scored firms that did not experience bankruptcy.

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Rahman Pura, La Ode Sumail,. "Corporate Social Responsibility Based on Essential Awareness." Jurnal Manajemen 23, no. 1 (March 25, 2019): 1. http://dx.doi.org/10.24912/jm.v23i1.441.

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This study tries to investigate the relevance of the implementation of CSR based on the values of awareness related to governance, financial performance, and ihsan spirit. The manager of Islamic banks as respondents. They are given the freedom to determine opinions or opinions according to what they experience with a range of assessments 1-5. In order to get accurate information, trials, validity tests, reliability tests, data editing, data tabulation, linearity assumption tests, and data analysis through generalized structured component analysis (GSCA). Governance characterized by sharia concepts encourages awareness-based CSR implementation. If good governance, good financial performance, and strong spirituality, then awareness of implementing CSR is getting higher. Photographs of awareness of implementing CSR are not limited to accommodating the interests and needs of stakeholders as sounded by stakeholder theory and not merely explaining the behavior of boundaries and norms of society such as pulses theory, but behind the awareness of giving there is the power of giving that is a new spirit and the company is on the hill of victory. Indicators used are based on sharia concepts. CSR has intrinsic awareness not found in conventional companies and banks.

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AHOLA-LAUNONEN, JOHANNA. "Social Responsibility and Healthcare in Finland." Cambridge Quarterly of Healthcare Ethics 25, no. 3 (June 27, 2016): 448–65. http://dx.doi.org/10.1017/s0963180116000098.

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Abstract:This article examines current trends and prospects in Finnish healthcare literature and discussion. The Finnish healthcare system was long considered to manifest an equal, universal, and solidaristic welfare scheme. However, recent data reveals structural inequalities in access to healthcare that result in health differences among socioeconomic groups. The political will aims at tackling these inequalities, but the ideological trend toward responsibilization of the individual taking place across political spheres elsewhere in Europe creates potential challenges to this goal. The applications of this trend have a theoretical background in the responsibility-sensitive egalitarian—or luck egalitarian—tradition. The theory, which is unfit for real-life policy applications, has explicit appeal in considerations aiming at the responsibilization of the individual within the healthcare sector. It remains to be seen in which direction the Finnish welfare schemes will continue to develop.

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Journal articles on the topic 'Social Responsibility Theory'

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