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Wang, Liuxi. "Corporate Social Responsibility". International Journal of Organizational and Collective Intelligence 8, nr 4 (październik 2018): 66–88. http://dx.doi.org/10.4018/ijoci.2018100104.
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In recent decades, the study of corporate social responsibility (CSR) has become one of the most popular research topics. In the markets of China, CSR has also attracted much attention from either local corporations or multi-national business. They have contributed many efforts to put CSR into effect, which helps CSR to be more practical and influential. By reviewing existing literature, this article mainly focuses on the environmental problems caused by lack of corporate social responsibility in China, which has led to the following research on CSR performance in China and customer view of CSR. The conditions of practicing CSR in China are researched first, and the attitudes of people towards CSR is tested empirically by a questionnaire using quantitative and qualitative research methods. Ultimately, the valid results collected were analyzed in detail along with a few suggestions. This article may help identify some surrounding problems of CSR and advance CSR practice slightly.
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Al-Jenaibi, Badreya. "Corporate Social Responsibility". International Journal of Knowledge Society Research 8, nr 4 (październik 2017): 85–100. http://dx.doi.org/10.4018/ijksr.2017100105.
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Corporate social responsibility (CSR) is a western concept that is penetrating Middle Eastern countries, and the UAE is the most appropriate region to offer insights into CSR because other Middle Eastern countries are not adopting the concept quite as quickly as the UAE. One indication of CSR in UAE is its transparent firms. This paper explores the current stage of CSR implementation in Arab countries, with special attention given to the UAE. An in-depth study was conducted to explore CSR implementation among local managers. Primary data from 198 questionnaires and case studies were analyzed to obtain valuable insights into the current state of CSR in the UAE. Key concepts are highlighted regarding the definition and practice of CSR in the UAE. Secondary data from both western and eastern cultures were also analyzed to examine the extent of adoption and adaptation of CSR and corporate philanthropy from multiple perspectives. Findings suggest all organizations, both local and multinational, must consider environmental and stakeholder interests in order to become global. Some confusion appears to exist between the concept of philanthropy and CSR. Some CSR highlighted by firms includes following regulations effectively and efficiently, adopting environmentally friendly business processes, organizing seminars, and creating awareness of the concept among peers. Although CSR is maturing in the Middle East, UAE firms need to improve CSR to compete with the practices that have become the CSR standard in western countries. In the last few years, governments and local organizations have strictly enforced business ethics and environmental regulations to support the growth of CSR in the country.
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Albus, Heidi, i Heejung Ro. "Corporate Social Responsibility". Journal of Hospitality & Tourism Research 41, nr 1 (27.07.2016): 41–65. http://dx.doi.org/10.1177/1096348013515915.
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This research builds on the halo effect of corporate social responsibility (CSR) literature in marketing to provide insight into the positive effect of CSR in a service encounter. Using a company’s green practices as CSR, this research examines how customers’ perceptions of CSR might spill over into their evaluations of the company and behavioral intentions in a service recovery context. The results, from 418 participants of the scenario-based role-playing experiment, indicate that CSR and service recovery have a significant effect on customer satisfaction, trust, word-of-mouth recommendations, and repeat patronage intentions in a casual-dining restaurant setting. Also, an interaction effect suggests that the CSR effect is more pronounced in a positive service recovery compared to a negative service recovery. The findings of this research provide researchers and practitioners with a better understanding of CSR and the positive influence it has on customer responses in a service encounter.
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Hajdúchová, Iveta, Christian Mikler i Blanka Giertliová. "Corporate social responsibility in forestry". Journal of Forest Science 65, No. 11 (29.11.2019): 423–27. http://dx.doi.org/10.17221/79/2019-jfs.
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In Slovakia the topic of socially responsible business has been little reviewed and described, both theoretically and practically. The article highlights the differences in the definition and characteristics of Corporate social responsibility (CSR) as published by several domestic and foreign authors. Not less significant is the added value of a practical design of the CSR implementation model for forest management, as well as its measurement, evaluation and reporting tools.
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AHAMED HIBATHUR RAHUMAN, MOHAMED RIFKHAN. "Corporate Social Responsibility". International Journal for Innovation Education and Research 5, nr 7 (31.07.2017): 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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Harjoto, Maretno Agus. "Corporate social responsibility and corporate fraud". Social Responsibility Journal 13, nr 4 (2.10.2017): 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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Heath, Robert L., i Damion Waymer. "Unlocking corporate social responsibility". Corporate Communications: An International Journal 22, nr 2 (3.04.2017): 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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You-Hua, Chen, Nie Pu-Yan i Yang Yong-Cong. "Effects of corporate social responsibility on food safety". Agricultural Economics (Zemědělská ekonomika) 63, No. 12 (30.11.2017): 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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Jones, Peter, David Hillier i Daphne Comfort. "Fashioning corporate social responsibility". Emerald Emerging Markets Case Studies 2, nr 8 (17.10.2012): 1–10. http://dx.doi.org/10.1108/20450621211295578.
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Subject areaCorporate social responsibility, sustainability and business ethics.Study level/applicabilityThis case has been designed for undergraduate students, with two target audiences. The first is business and management students following modules in corporate social responsibility (CSR), sustainability and business ethics. Here the accent is on allowing the students to explore and debate how CSR agendas are emerging within a specific sector of the retail economy. The second is students pursuing fashion, clothing, textile, retailing and consumer studies degrees and here the focus is on how some of the leading fashion goods retailers are addressing CSR. More generally the case can also be used on “Contemporary Issues” modules within general business and management programmes.Case overviewThis small case offers an exploratory review of the emerging CSR issues currently being publicly addressed by the world's leading fashion goods retailers. It includes a brief introduction to CSR; a brief thumbnail sketch of the fashion goods industry; details of the method of enquiry; a description of the CSR issues currently being publicly addressed by the top ten fashion good retailers on their corporate web sites; and some critical reflections on the CSR agendas being pursued by these retailers. The case study is novel in two ways. First, it focuses upon what is an emerging market issue rather than on emerging markets per se though a number of the issues raised in the case have major implications for emerging economies. Second, it addresses the CSR issues being addressed by a number of the leading fashion goods retailers and as such it a not a case which relates to individual decision making. While the case is principally focussed upon the retail sector it ranges across the whole of the supply chain.Expected learning outcomesThe paper provides an accessible review of the CSR issues and agendas currently being pursued by the leading fashion goods retailers and as such it will be of interest to academics, students and practitioners who are interested in both the fashion industry and corporate sustainability.Supplementary materialsTeaching notes are available, please consult your librarian for access.
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Vitolla, Filippo, Michele Rubino i Antonello Garzoni. "Integrated corporate social responsibility". Journal of Management Development 35, nr 10 (14.11.2016): 1323–43. http://dx.doi.org/10.1108/jmd-08-2015-0113.
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Purpose The purpose of this paper is to understand what the determinants for integrated corporate social responsibility (CSR) are and how they lead to different means of integration. Design/methodology/approach In this study, a research methodology based on the multiple case analysis was chosen. The selection of case studies was based on the combined application of literal and theoretical replication. Within the technique of theoretical replication, maximum variation and criterion methods were used. In order to increase the reliability of the results, a research protocol for data collection was defined by combining two different techniques: semi-structured interviews and content analysis of documents and websites. Findings The integration of CSR depends on three factors: the macro-environment, the competitive context and the management philosophy. In particular, management philosophy is the internal variable on which the type of strategic or operational integration depends. Practical implications The main managerial implications arising from the empirical analysis can be summarized as follows: first, external conditions influence the CSR management, but the company’s success is tied to the management philosophy; second, innovative business ideas are related to a proactive management approach to CSR; and third the consistency between the management philosophy and the means for managing CSR is fundamental to integrate CSR into strategic management. Originality/value The analysis allows to fill the literature gap related to the strategic integration of CSR (driving factors and means of integration).
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M. Sulphey, M. "Corporate Social Responsibility or Corporate Social Irresponsibility: where should be the focus?" Problems and Perspectives in Management 15, nr 4 (25.12.2017): 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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Balan, Eric, i Mohammad Saeed. "CORPORATE SOCIAL RESPONSIBILITY: MALAYSIAN CORPORATE LEADERS’ UNDERSTANDING". Jurnal Ilmiah Ekonomi Bisnis 26, nr 1 (2021): 1–13. http://dx.doi.org/10.35760/eb.2021.v26i1.3472.
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Corporate Social Responsibility commonly known as CSR has been defined by many world organizations and at present its definition has been practiced and adopted by corporations based on individual’s belief and understanding. Every corporation has its own definition of CSR and what is deemed CSR has always been philanthropy, cause-related marketing, green, community outreach or piecemeal solution. This paper will examine the understanding of CSR between the current and future corporate leaders and to analyze the challenges of its applications and implications in Malaysia. Through interviews and surveys, we analyze how CSR is perceived and how the dynamics are influenced by the interest of a corporation itself. In this paper we hope to highlight that the future of CSR is in the hands of the younger generation as they take on the role of corporate leaders. The corporate leaders of today’s economy will have a distinctive role in accompanying the younger generation into the arena of CSR to establish a foundation for the future of CSR in Malaysia that will take shape as a culture and identity. In conclusion, based on the Malaysian understanding of CSR, the authors suggest CSR approaches that will respond to the needs of communities in emerging economies.
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Cooper, Elizabeth, i Hatice Uzun. "Corporate social responsibility and bankruptcy". Studies in Economics and Finance 36, nr 2 (24.06.2019): 130–53. http://dx.doi.org/10.1108/sef-01-2018-0013.
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Purpose This paper aims to examine corporate social responsibility (CSR) and corporate bankruptcy. Specifically, the authors ask the following research questions: Does CSR play a role in determining the likelihood of bankruptcy? Does CSR explain the difference in the probability of that firm eventually reorganizing and emerging from bankruptcy? Design/methodology/approach The authors address these questions by testing three CSR theories using a sample of 78 firms that filed for Chapter 11 bankruptcy during the period 2007 to 2014 along with a matched sample of firms that did not. Findings Overall, the findings indicate that stronger CSR firms are less likely to become bankrupt relative to weaker CSR firms, all else being equal. This result is in line with the stakeholder theory of CSR. However, results do not support the conjecture that CSR matters when it comes to bankruptcy emergence. While CSR seems to influence whether a company experiences bankruptcy in the first place, having strong CSR does not seem to help a firm once it has filed for Chapter 11. Research limitations/implications This paper extends the existing CSR literature but looks at CSR not from the angel of financial “success” but rather from financial “failure”. Practical implications The results could potentially help academics and practitioners alike in seeking understanding and reason behind CSR involvement and bankruptcy avoidance and success. Originality/value This is the first paper to test whether CSR plays a role in bankruptcy. The authors use a recent sample of firms with CSR scores that experienced a bankruptcy and a matched sample of CSR-scored firms that did not experience bankruptcy.
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Hildebrand, Diogo, Sankar Sen i C. B. Bhattacharya. "Corporate social responsibility: a corporate marketing perspective". European Journal of Marketing 45, nr 9/10 (20.09.2011): 1353–64. http://dx.doi.org/10.1108/03090561111151790.
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PurposeThe main goal of this paper is to provide an integrative understanding of corporate social responsibility (CSR) from a corporate marketing perspective, highlighting the critical role of CSR in effective corporate marketing strategies.Design/methodology/approachThe paper is conceptual and draws on the social identification, organisational identity and corporate marketing literatures from the European and US schools of thought.FindingsThe paper integrates and builds on extant thinking in corporate marketing and CSR to provide an identity‐based conceptualization of CSR. Based on this, it positions CSR as an optimal managerial tool for promoting alignment between multiple corporate identities (e.g. internal, external), which ultimately leads to key benefits for the company.Originality/valueThe paper is the first to highlight the unique role of CSR in being able to align multiple corporate identities. Furthermore, the paper threads together diverse perspectives on corporate identity and marketing to highlight the potential role of CSR in effective corporate marketing.
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Alhouti, Sarah, i Giles D’Souza. "Benefits of corporate social responsibility". Journal of Consumer Marketing 35, nr 3 (14.05.2018): 277–86. http://dx.doi.org/10.1108/jcm-08-2016-1895.
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Purpose The purpose of this paper is to determine how consumers benefit from corporate social responsibility (CSR) and whether spiritual benefits are a stronger outcome of CSR. Design/methodology/approach Items for values are developed and tested prior to their inclusion in an experiment that manipulates the presence and absence of CSR. A structural equation model is used to test the mediation effect of perceived value on the relationship between CSR and consumer outcomes. A chi-square test is used to compare the magnitude of the significant effects. Findings CSR influences spiritual, status, efficiency and aesthetic benefits equally. Spiritual benefits is a stronger predictor of attitude and personal satisfaction than efficiency and status benefits. Originality/value Conceptual and qualitative findings in the literature demonstrate that CSR is associated with spiritual benefits. This study quantitatively tests not only how CSR influences various benefits but also how those effects compare to the relationship between CSR and spiritual benefits. The examination of the effect of CSR benefits on consumer outcomes reveals that the types of benefits do not have identical effects.
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Krasodomska, Joanna, i Charles H. Cho. "Corporate social responsibility disclosure". Sustainability Accounting, Management and Policy Journal 8, nr 1 (6.03.2017): 2–19. http://dx.doi.org/10.1108/sampj-02-2016-0006.
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Purpose The purpose of this study is to examine the usage of non-financial information related to corporate social responsibility (CSR) issues from the perspective of sell-side analysts (SSAs) and buy-side analysts (BSAs) employed in Poland-based financial institutions. Design/methodology/approach The authors conducted a survey among financial analysts with the use of the computer-assisted telephone interview (CATI) method and an online questionnaire. The adopted methods included purposeful, quota sampling and snowball sampling. Findings Results indicate that financial analysts make use of CSR disclosures very rarely and attribute little importance to such information. Despite the limited use of CSR information and negative assessments of its quality, respondents are in favor of making a more frequent use of CSR disclosures. Finally, except for an analyst’s attitude toward the “comparability in time” information characteristic, results do not indicate any significant differences between SSAs’ and BSAs’ responses. Research limitations/implications The limited number of questionnaires prevented the use of more sophisticated statistical methods and the formulation of conclusions that could apply to the entire population. In addition, although the adopted CATI method provides a number of advantages, it also has its limitations – interviews had limited time and the questions along with the answers had to take into account the respondents’ limited perception ability. Practical implications The results of this study suggest that CSR disclosures have limited usage for financial analysts, at least in the Polish context. Further, not only do respondents rarely make use of CSR disclosures but they also give low assessments to their quality. This implies that the concept of CSR remains relatively far from becoming a priority; hence, some measures and incentives may be necessary. Originality/value The paper adds to a relatively small number of studies that have dealt with the issue of non-financial information and its usefulness for SSAs and BSAs in Central and Eastern Europe.
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Pustokhin, D. A., i I. V. Pustokhina. "NATIONAL MODELS OF CORPORATE SOCIAL RESPONSIBILITY: COMPARATIVE ANALYSIS". Intelligence. Innovations. Investment, nr 5 (2020): 93–103. http://dx.doi.org/10.25198/2077-7175-2020-5-93.
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The article is devoted to one of the most discussed topics of our time – corporate social responsibility (hereinafter – CSR). Discussions about the functions of business, its role in the development of society have been going on for several decades and do not lose their relevance to this day. Moreover, the implementation of CSR involves going beyond the statutory standards of business conduct. Companies strive to establish relations with the society and invest in its development, to strengthen its reputation, to harmonize the so-called «habitat». However, socially responsible behavior involves diverting part of the financial resources to solve tasks that are not directly related to making a profit. Striving for prosperity in the long term encourages companies to find a balance between the need to invest in the social sphere and possible economic results. Aware of the fact that CSR can be not just a «gesture of goodwill», but also a serious tool for competition, companies actively include its principles in corporate strategy. One can say with confidence that CSR today is a global phenomenon, a practice that is being introduced in countries with different levels of political and social development. Within the framework of this paper, the concept of the national CSR model is revealed. The article provides a comparative analysis of the national models of CSR developed in Western countries. Their main similarities and differences are determined. Based on the results of the comparative analysis, the authors propose recommendations on the formation of the Russian CSR model for state structures, the private sector, the media, the society as a whole.
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Colovic, Ana, Sandrine Henneron, Maik Huettinger i Ruta Kazlauskaite. "Corporate social responsibility and SMEs". European Business Review 31, nr 5 (2.08.2019): 785–810. http://dx.doi.org/10.1108/ebr-01-2017-0022.
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Purpose This paper aims to investigate corporate social responsibility (CSR) in small and medium-sized enterprises (SMEs) in transition and developed economies. Design/methodology/approach Building on social capital theory, the creating shared value approach and institutional theory, the authors study why and how six SMEs in the food sector implement CSR. Findings The authors show that CSR adoption by SMEs is motivated by company values and beliefs, relationships with the local community, a desire to abide by rules and regulations and business motives. They also show that SMEs are involved in various CSR-related activities such as respecting their employees, infusing CSR in the supply chain and philanthropy. Originality/value The findings suggest that although there are similarities between the CSR motives and activities of SMEs in developed and transition countries, there are also some differences, which can be explained by differences in institutions and related to the maturity of the CSR construct in each setting. The authors consequently call for a more holistic approach when investigating CSR across countries, in particular when such investigation concerns SMEs.
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Poesche, Jurgen. "Coloniality of corporate social responsibility". International Journal of Discrimination and the Law 20, nr 2-3 (czerwiec 2020): 115–36. http://dx.doi.org/10.1177/1358229120938650.
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The objective of this article is to make the case horizontally that the intertwined legal compliance and corporate social responsibility (CSR) abet enduring coloniality in settler colonial states. The focus is on Indigenous nations and settler colonial states in the Americas. There are three key contributions. First, the jurisprudential, managerial, philosophical and political foundations of CSR are of Occidental extraction therefore making CSR susceptible to being a tool of coloniality directed against Indigenous nations. Second, CSR is constrained by compliance with Occidental jurisprudence. Third, firms’ compliance with Indigenous nations’ cosmovisions can be best safeguarded by legal pluralism-based compliance as this entails court-imposed coercive enforcement. CSR is not part of the solution; CSR is part of the problem.
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Hizam, Sheikh Muhamad, Zulkarnian Iylia Syazana binti Othman, Mohammad Mohammad Amin, Zalina Zainudin i Mohd Faiq Abdul Fattah. "Corporate Social Responsibility in Malaysia". International Journal of Financial Research 10, nr 5 (10.06.2019): 381. http://dx.doi.org/10.5430/ijfr.v10n5p381.
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The field of corporate social responsibility (CSR) has developed exponentially in the last decade and is consistently getting to be a worldwide slant. Corporate social responsibility (CSR) has become a worldwide matter around the world that comes about an expanding number of studies on CSR universally as well as in Malaysia. Furthermore, the importance of CSR practices was emphasized by companies in order to ensure its sustainability in corporate world which are focused on (a) environment, (b) social dimension sustainability, (c) economic advancement, (d) stakeholder behaviour and (e) ethical evolution of society. In this manner, this paper gives a concept of CSR writing that has been conducted in Malaysia to assess the execution of CSR among organizations in Malaysia. It is presently anticipated that organizations expressly take into consideration all perspectives of their execution, not as it were their money related comes about, but moreover their social and commerce environment. Subsequently, most of organizations are presently locked in genuine endeavours to characterize and coordinated CSR into all perspectives of their businesses and exhibitions. The point of our think about is to get it this slant in Malaysia and particularly to explore (i) the status of CSR in Malaysia; (ii) different CSR practices in Malaysia; and (iii) future dissemination of CSR in Malaysia. Finally, over the last few decades, Malaysia has been gradually improving its alignment with global management practices such as quality management and ISO 9002.
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Wagner, Franz W. "Steuervermeidung und Corporate social responsibility". Perspektiven der Wirtschaftspolitik 19, nr 1 (28.03.2018): 2–21. http://dx.doi.org/10.1515/pwp-2018-0003.
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ZusammenfassungZahlreiche Großunternehmen dokumentieren im Rahmen ihrer gesellschaftlichen Verantwortung (Corporate social responsibility, CSR) erbrachte Leistungen in CSR-Reports. Wenn eine ausgeprägte CSR-Publizität mit extrem niedrigen Steuerquoten von Unternehmen einhergeht, kann es wie bei Starbucks 2012 in Großbritannien zu Protesten in der politischen Öffentlichkeit kommen: Während Unternehmen bislang Beiträge zum Steueraufkommen nicht zu ihren CSR-Pflichten zählten, erwartet die Öffentlichkeit von ihnen, dass sie freiwillig einen „fairen“ Anteil am Steueraufkommen der Staaten übernehmen, in denen sie ihre Geschäftstätigkeit ausüben; Unternehmen können Reputationsschäden drohen, wenn sie keine „Good corporate citizens“ sind. Franz W. Wagner bezieht deshalb in seinem konzeptionellen Überblick über die umfangreiche CSR-Fachliteratur die Steuerbelastung von Unternehmen mit ein. Er erörtert CSR-Aktivitäten von Unternehmen und steuerfinanzierte Staatstätigkeit als alternative Organisationsformen der Produktion und Finanzierung spezifischer privater und öffentlicher Güter unter Effizienz- und Verteilungskriterien. Im Vergleich zu einer steuerfinanzierten Staatstätigkeit können CSR-Aktivitäten von Unternehmen vor allem wegen ihrer ungünstigeren Verteilungswirkungen nachteilig sein.
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Garas, Samy, i Suzanna ElMassah. "Corporate governance and corporate social responsibility disclosures". critical perspectives on international business 14, nr 1 (5.03.2018): 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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Rita, Rita. "Implementasi Corporate Social Responsibility". PUSAKA (Journal of Tourism, Hospitality, Travel and Business Event) 1, nr 1 (31.01.2019): 29–35. http://dx.doi.org/10.33649/pusaka.v1i1.10.
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Tujuan penelitian ini adalah untuk menganalisis implementasi Corporate Social Responsibility (CSR) di Hotel Grand Clarion Makassar. Penelitian ini menggunakan pendekatan kuantitatif. Obyek penelitian ini adalah Hotel Grand Clarion Makassar. Populasi penelitian adalah semua masyarakat yang menjadi sasaran implementasi CSR selama tahun 2017 yaitu 301 KK. Sampel dalam penelitian ini adalah 70 responden yang ditentukan dengan teknik Nonprobability Sampling, yaitu accidental sampling dan convenience sampling. Teknik pengumpulan data yang digunakan adalah angket, observasi, wawancara, dan dokumentasi. Analisis data yang digunakan adalah analisis deskriptif kuantitatif. Hasil penelitian menunjukkan bahwa implementasi CSR di Hotel Grand Clarion Makassar sangat tinggi dilihat indicator: (1) Aspek ekonomi berupa dampak ekonomi dari kegiatan operasional yang dilakukan oleh perusahaan, (2) Aspek sosial berupa bentuk perhagaan dari perusahaan yang diberikan kepada stakeholder internal maupun eksternal, dan (3) Aspek lingkungan berupa tindakan perusahaan agar dapat mengurangi dampak negatif terhadap lingkungan.
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Wibowo, R. Ery, i Agung S. "Keterkaitan Corporate Governance Dengan Corporate Social Responsibility". MAKSIMUM 2, nr 1 (13.06.2014): 73. http://dx.doi.org/10.26714/mki.2.1.2011.73-82.
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Makalah ini membahas tentang keterkaitan antara Corporate Gorvenance dengan Corporate Social Responsibility. Keduanya baik Corporate Social Responsibility (CSR) dalam perspektif teori legitimasi maupun Corporate Gorvenence keduanya saling melengkapi membentuk fungsi objektif dalam menghadapi kendala yang dihadapi oleh perusahaan. Disatu sisi CG dapat meminimalkan biaya agensi disisi lain CSR dapat mengatasi beban ilegitimasi dari stakeholdernya. Baik CG maupun CSR memiliki hubungan imbal balik yang membentuk fungsi yang mampu meningkatkan nilai perusahaan dan meningkatkan kinerja social dan kinerja keuangan dalam jangka panjang.
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Rojek-Nowosielska, Magdalena. "Corporate social responsibility level – theoretical approach". Management 18, nr 1 (1.05.2014): 34–42. http://dx.doi.org/10.2478/manment-2014-0003.
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Summary The paper presents a theoretical method for assessing the level of corporate social responsibility (CSR) using original concept of CSR continuum model (CSR CM). The CSR CM constitutes from two main parameters: the institutional level of CSR and the CSR area. Theoretical background for the institutional levels is the CMM concept. The identified areas of the CSR CM consist of such as: employees, customers, suppliers, local community and natural environment.
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Hlaváček, Jiří, i Michal Hlaváček. "Corporate social responsibility (CSR): Only a proclamation or economic necessity?" Politická ekonomie 56, nr 5 (1.10.2008): 579–97. http://dx.doi.org/10.18267/j.polek.653.
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Ackers, Barry, i Neil Stuart Eccles. "Mandatory corporate social responsibility assurance practices". Accounting, Auditing & Accountability Journal 28, nr 4 (18.05.2015): 515–50. http://dx.doi.org/10.1108/aaaj-12-2013-1554.
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Purpose – Despite its voluntary nature, the Johannesburg stock exchange (JSE) requires all listed companies to apply the King III principles, including providing independent CSR assurance. King III has accordingly made independent CSR assurance a de facto mandatory requirement, albeit on an “apply or explain” basis. The purpose of this paper is to examine the impact mandatory corporate social responsibility (CSR) assurance practices in South Africa, within a King III context. Design/methodology/approach – To understand the impact of King III on South African CSR assurance practices, a longitudinal study covering reporting periods both before and after King III implementation. The first stage reviewed the annual reports of the 200 largest JSE-listed companies to establish the frequency of CSR assurance provision. The second stage involved performing a content analysis on the CSR assurance reports. Findings – King III is driving the institutionalisation of CSR assurance practices in South Africa, as evidenced by the growth in CSR assurance since the implementation of King III. The study also found that the audit profession’s dominance was being eroded by specialist CSR assurors providing higher levels of assurance, despite concerns about the rigour of their assurance methodologies. Voluntary CSR assurance practices have resulted in the inconsistent application of CSR assurance practices, impairing the ability of stakeholders to understand the nature and scope of CSR assurance engagements. It is argued that this deficiency may be overcome through the imposition of a mandatory CSR assurance regime. Originality/value – The pervasive impact of the King Code of Governance on South African organisations makes it appropriate to examine its impact on South African CSR assurance practices. As such, this paper represents one of the first studies to specifically consider the impact of a mandatory regulatory requirement for independent CSR assurance and suggests a future direction for global CSR assurance practices.
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Kitzmueller, Markus, i Jay Shimshack. "Economic Perspectives on Corporate Social Responsibility". Journal of Economic Literature 50, nr 1 (1.03.2012): 51–84. http://dx.doi.org/10.1257/jel.50.1.51.
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This paper synthesizes the expanding corporate social responsibility (CSR) literature. We define CSR from an economic perspective and develop a CSR taxonomy that connects disparate approaches to the subject. We explore whether CSR should exist and investigate conditions when CSR may produce higher welfare than other public good provision channels. We also explore why CSR does exist. Here, we integrate theoretical predictions with empirical findings from economic and noneconomic sources. We find limited systematic empirical evidence in favor of CSR mechanisms related to induced innovation, moral hazard, shareholder preferences, or labor markets. In contrast, we uncover consistent empirical evidence in favor of CSR mechanisms related to consumer markets, private politics, and public politics. (JEL D21, L21, M14)
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Chen, Zhifeng, Haiming Hang, Stephen Pavelin i Lynda Porter. "Corporate Social (Ir)responsibility and Corporate Hypocrisy: Warmth, Motive and the Protective Value of Corporate Social Responsibility". Business Ethics Quarterly 30, nr 4 (27.04.2020): 486–524. http://dx.doi.org/10.1017/beq.2019.50.
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ABSTRACTThis article examines how a firm’s prior record on corporate social responsibility (CSR) influences individual stakeholders’ perceptions of corporate hypocrisy in the wake of a corporate social irresponsibility (CSI) event. Our research extends extant corporate hypocrisy literature by highlighting the role of individual stakeholders’ inferences about a genuine CSR motive in their judgments of corporate hypocrisy. This can serve to differentiate perceived corporate hypocrisy from inconsistency that arises because of a lack of ability and/or resources. Our research further identifies a source for such perceptions: individual stakeholders’ perceptions of firm warmth generated by a firm’s prior record of CSR. In addition, we find that when CSR and CSI are in the same (vs. different) domains, it can strengthen perceptions of hypocrisy. This provides direct evidence to explain why markets react differently when CSR and CSI events occur in the same domain (vs. different ones).
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Orbik, Zbigniew, i Viera Zozuľaková. "Corporate Social and Digital Responsibility". Management Systems in Production Engineering 27, nr 2 (1.06.2019): 79–83. http://dx.doi.org/10.1515/mspe-2019-0013.
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Abstract The aim of the article is to outline the relationship of the concept of CSR with the issue of digital transformation. Significant advancements in technology and wide access to the Internet has resulted in what is named the Digital age. In the Digital age, CSR and digital transformation are becoming one of the main factors of the company’s competitiveness. Digital transformation is currently the most important element of the Fourth Industrial Revolution that changes the way of doing business. It requires the necessity of deep changes in the sphere of awareness of people working in the businesses. Digital transformation seems to be an effective solution to the main problems that appear in the competitive business environment. Corporate Digital Responsibility (CDR) is standing out as the new direction changing the relationship between labour and technology as well as shaping the ethical use of new technologies.
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Muttakin, Mohammad Badrul, Dessalegn Getie Mihret i Arifur Khan. "Corporate political connection and corporate social responsibility disclosures". Accounting, Auditing & Accountability Journal 31, nr 2 (19.02.2018): 725–44. http://dx.doi.org/10.1108/aaaj-06-2015-2078.
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Purpose The purpose of this paper is to examine the association of corporate political connection with the level of voluntary corporate social responsibility (CSR) disclosures to determine how the relationships between the state and the corporate sector influence CSR engagement. Design/methodology/approach Based on a neo-pluralist view of legitimacy theory, which conceptualizes the state as a concentration of power amenable to exploitation by the corporate sector, the study develops and empirically tests a hypothesis that CSR disclosures are inversely associated with political connection. A sample of 936 firm-year observations is used with data collected from annual reports of companies listed on the Dhaka Stock Exchange in Bangladesh from 2005 to 2013. Findings Results indicate that corporate political connection is associated with reduced CSR disclosures. This finding suggests that the perceived need for CSR disclosures as a legitimation strategy diminishes for politically connected firms. The finding supports a neo-pluralist argument that political connection could enable firms to eschew stakeholder pressure associated with potential legitimacy threats originating from poor CSR performance. This conclusion challenges the pluralist view of legitimacy theory that considers the state as a neutral arbiter resolving conflict among stakeholder groups in society. Originality/value The study makes a significant contribution to the literature by developing a neo-pluralist theorization of voluntary CSR disclosures within legitimacy theory and empirically testing it. Because prior empirical CSR disclosure research is largely underpinned by the pluralistic conception of society, examining this phenomenon from a neo-pluralist perspective enables a more complete understanding of CSR disclosure behaviors of firms.
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Habib, Ahsan, i Mostafa Monzur Hasan. "Corporate Social Responsibility and Cost Stickiness". Business & Society 58, nr 3 (17.11.2016): 453–92. http://dx.doi.org/10.1177/0007650316677936.
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This article examines the effects on cost stickiness of firms’ involvement in corporate social responsibility (CSR) activities. Cost stickiness represents asymmetric cost behavior whereby the magnitude of cost increases in response to an increase in the activity level is greater than the magnitude of cost decreases with a decrease in the activity level. We hypothesize that CSR involvement requires ongoing investments in value-creating activities; hence, it is difficult to scale down committed resources instantly even when the activity declines. We use two different CSR proxies and find support for the CSR-related cost stickiness hypothesis. We further decompose CSR into strategic and tactical CSR and find that cost stickiness is more pronounced for strategic CSR. Finally, we examine the CSR-related cost behavior pattern across business cycles and find some evidence of cost stickiness during an expansionary phase of the economy and cost anti-stickiness during a recessionary phase but only for the tactical CSR component.
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Gupta, Ananda Das. "Corporate Social Responsibility and Strategy". Global Business Review 13, nr 1 (17.01.2012): 153–65. http://dx.doi.org/10.1177/097215091101300110.
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Corporate social responsibility (CSR) and corporate sustainability represent the way companies achieve enhanced ethical standards and a balance of economic, environmental and social imperatives addressing the concerns and expectations of their stakeholders. Corporate governance reflects the way companies address legal responsibilities, and therefore provides the foundations upon which CSR and corporate sustainability practices can be built to enhance responsible business operations. Operational uncertainties and difficulties are compounded by recent observations of ‘company anxiety’ regarding CSR communications. Over-promising or declarations of rightness and good intentions could cause the mistrust of consumers and stakeholders, creating the opposite effects from those expected. Companies are recognizing that corporate responsibility communications should be low tone and straightforward, reflected in the actual behaviour of every member of the company, which is extremely difficult to achieve before CSR is integrated into the company’s bloodstream.
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Mao, Weikai. "The Status of Corporate Social Responsibility". Asian Business Research 4, nr 3 (8.10.2019): 21. http://dx.doi.org/10.20849/abr.v4i3.683.
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This report shows the reason why corporate social responsibility (CSR) is needed by Australia companies with a brief introduction of CSR, and in order to achieve sustainability, organisations should fulfil social expectations. Both organisations and society can benefit from acting CSR. Internally, acting CSR can decrease the turnover of employees and the company’s potential risk, improve customers satisfaction and the company’s reputation. In addition, externally, acting CSR will protect the environment, facilitate the economic development and improve organisations’ ability to survive. However, CSR is an uncompleted concept, it still has some limitations in comparability, consistency, reliability, and relevance. Therefore, effective regulatory system should be designed to monitor those companies that introduced CSR policies.
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Lizarzaburu, Edmundo R., i Jesús del Brío. "Corporate social responsibility review". Corporate Ownership and Control 13, nr 1 (2015): 715–23. http://dx.doi.org/10.22495/cocv13i1c6p9.
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This research paper represents a literature review of corporate social responsibility (CSR), as it has evolved and their use and impact in several countries. As a consequence of competitive markets, several entities must endeavor to reveal a picture of themselves as highly socially responsible enterprises. The increment in academic and practitioner interest in “Corporate Social Responsibility (CSR) has led the development of a set of definitions regarding the concept and their application” (Jamali and Mirshak 2007). The term is not a new concept (Taneja, Taneja and Gupta, 2011) it was developed since 1950´s. Nowadays, several literature presents substantial evidence that CSR activities can play a significant role in enhancing a firm’s value (Mahfuja, 2013). In this scenario, the following paper examines the broad progress of the ideas behind the concept though its origins and evolution in a country focus approach, practices implementation and literature available from different authors over the time. Also, we outline a set of core elements that many scholars associate this term with and finally we develop a special focus towards the stakeholders approach among all theories available on this matter.
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Cho, Moonhee, Lauren D. Furey i Tiffany Mohr. "Communicating Corporate Social Responsibility on Social Media". Business and Professional Communication Quarterly 80, nr 1 (23.09.2016): 52–69. http://dx.doi.org/10.1177/2329490616663708.
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The purpose of this study was to explore what corporations with good reputations communicate on social media. Based on a content analysis of 46 corporate Facebook pages from Fortune’s “World’s Most Admired Companies,” this study found that corporations communicate noncorporate social responsibility messages more frequently than corporate social responsibility (CSR) messages. When communicating CSR activities, corporations employed an informing strategy more often than an interacting strategy and included internal publics’ activities more than external publics. This study also found that publics engage more with noncorporate social responsibility messages than CSR messages, which may reflect public cynicism of CSR communication.
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Koldovskyi, Artem. "Corporate social responsibility audit: Theoretical aspects". Risk Governance and Control: Financial Markets and Institutions 5, nr 3 (2015): 135–44. http://dx.doi.org/10.22495/rgcv5i3c1art5.
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This paper puts a conceptual framework to outline research for corporate social responsibility (CSR) audit based on the analysis of current CRS literature and audit models as implementation of CSR. It is intended to make clear the phenomena about the relationship between audit, implementation of business ethics principles and corporate governance. However, most studies do not take into account modify CSR audit. This paper reports part of a research we carried out on the theoretical interpretation of the corporate social responsibility audit. This paper examines the corporate social responsibility audit as a composition of four categories - management system audits, on-site audits, verbal probability expressions (VPE) audits and technology audits. The paper concludes suggests to systematize multiple audits so that they can be conduct in three types of audits - environmental management audits covering in-house companies, environmental technology audits of products, and environmental audits of sites, including non-manufacturing sites and non-consolidated subsidiaries.
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Golden, Joanna, Li Sun i Joseph H. Zhang. "Corporate Social Responsibility and Goodwill Impairment". Accounting and the Public Interest 18, nr 1 (1.11.2017): 1–28. http://dx.doi.org/10.2308/apin-51971.
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ABSTRACT This study examines the relation between corporate social responsibility (CSR) and goodwill impairment. We rely mainly on the stakeholder theory and adopt the Posner (1974) public interest model to develop our predictions. Following prior research, we use CSR strengths (concerns) to measure responsible (irresponsible) CSR activities. We find a negative relation between CSR strengths and the likelihood of goodwill impairment, suggesting that firms with more responsible CSR activities better prevent goodwill impairment. In addition, we find a negative relation between CSR concerns and the magnitude of goodwill impairment losses, suggesting that firms with excessive irresponsible CSR activities seek to lessen the negative consequences of goodwill impairment. Overall, our findings demonstrate the importance of CSR in preventing goodwill impairment and mitigating the manipulation of (underreporting) goodwill impairment losses. JEL Classifications: G18; M14; M41. Data Availability: Data are available from the sources identified in the paper.
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Mäkinen, Jukka, i Arno Kourula. "Pluralism in Political Corporate Social Responsibility". Business Ethics Quarterly 22, nr 4 (październik 2012): 649–78. http://dx.doi.org/10.5840/beq201222443.
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ABSTRACT:Within corporate social responsibility (CSR), the exploration of the political role of firms (political CSR) has recently experienced a revival. We review three key periods of political CSR literature—classic, instrumental, and new political CSR—and use the Rawlsian conceptualization of division of moral labor within political systems to describe each period’s background political theories. The three main arguments of the paper are as follows. First, classic CSR literature was more pluralistic in terms of background political theories than many later texts. Second, instrumental CSR adopted classical liberalism and libertarian laissez-faire as its structural logic. Third, new political CSR, based on a strong globalist transition of responsibilities and tasks from governments to companies, lacks a conceptualization of division of moral labor that is needed to fully depart from a classical liberalist position. We end by providing a set of recommendations to develop pluralism in political CSR.
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Davidson, Robert H., Aiyesha Dey i Abbie J. Smith. "CEO Materialism and Corporate Social Responsibility". Accounting Review 94, nr 1 (1.03.2018): 101–26. http://dx.doi.org/10.2308/accr-52079.
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ABSTRACT We study the role of individual CEOs in explaining corporate social responsibility (CSR) scores. We find that CEO fixed effects explain 59 percent of the variation in CSR scores, whereas firm fixed effects explain 23 percent of the variation in CSR scores. Specifically, firms led by materialistic CEOs have lower CSR scores, fewer strengths, and more weaknesses. Finally, we document that CSR scores in firms with non-materialistic CEOs are positively associated with accounting and stock price performance. In contrast, CSR scores in firms with materialistic CEOs are unrelated to profitability. JEL Classifications: G30; G34; G38.
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Al-Jenaibi, Badreya. "Analyzing and Developing Corporate Social Responsibility". International Journal of Smart Education and Urban Society 10, nr 2 (kwiecień 2019): 19–40. http://dx.doi.org/10.4018/ijseus.2019040102.
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CSR is the obligation of businessmen to follow specific policies for making decisions or to do certain actions with the purpose of recognizing the need of society or any ethical factor to be followed in the entity. It is also for mangers to have responsibility for the public good, where that includes investigating whether the action is effective and contributes in promoting the public good and for advancing the basic societal beliefs to manage and contribute in its stability, harmony and strength. Corporate managers are normally appointed as being public trustees. The UAE offers insights into CSR because other Middle Eastern countries have not adopted the concept as quickly as the UAE. One indication of CSR in the UAE is its transparent firms. This article explores the current stage of CSR implementation in Arab countries, with special attention given to the UAE. An in-depth study was conducted to explore CSR implementation among local managers. Primary data from 198 questionnaires and case studies were analyzed to obtain valuable insights into the current state of CSR in the UAE. Key concepts are highlighted regarding the definition and practices of CSR in the UAE. Secondary data from both western and eastern cultures was also analyzed to examine the extent of adoption and adaptation of CSR and corporate philanthropy from multiple perspectives. Findings suggest all organizations, both local and multinational, must consider environmental and stakeholder interests in order to become global. Some confusion appears to exist between the concept of philanthropy and CSR. Some CSR highlighted by firms includes following regulations effectively and efficiently, adopting environmentally friendly business processes, organizing seminars, and creating awareness of the concept among peers. Although CSR is maturing in the Middle East, UAE firms need to improve CSR to compete with the practices that have become the CSR standard in western countries. In the last few years, governments and local organizations have strictly enforced business ethics and environmental regulations to support the growth of CSR in the country.
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Séhier, Clément. "Corporate social responsibility against workers?" Society and Business Review 15, nr 2 (31.12.2018): 55–76. http://dx.doi.org/10.1108/sbr-09-2017-0074.
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Purpose This paper aims to investigate to what extent and for which reasons the codes of conduct and social audits of multinational corporations (MNCs) have failed to change practices within Chinese factories. A special attention is given to the social compliance initiatives (SCIs) and multi-stakeholder initiatives (MSIs) which did not overcome the main obstacles of the compliance approach. Design/methodology/approach This research is based on a fieldwork in China, including 36 semi-constructed interviews with practitioners involved in corporate social responsibility (CSR), participant observation in the CSR programme of the International Labour Organisation office in Beijing and several visits of factories involved in CSR programmes. Secondary sources are used to estimate the distribution of value added along global value chains (GVCs). Findings The codes of conduct and social audits tend to reproduce the domination of MNCs within GVCs. This paper highlights some obstacles – and opportunities – for CSR appropriate to the Chinese context. Research limitations/implications Only a few MNCs agreed to meet the author and speak openly. No one allowed the author to visit their suppliers’ factories. Practical implications The findings of this study suggest that the most widespread approach to CSR by MNCs is flawed. More attention should be given to specific institutional contexts and to workers’ participation. Originality/value CSR discourse and practices in China are put in the context of GVCs and in the transformation of Chinese industry and labour relations. This method allows going beyond a case study approach. Instrumentations of several SCIs and MSIs are also analysed in detail.
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Stojanovic-Aleksic, Vesna, i Aleksandra Boskovic. "What really drives corporate social responsibility?" Management:Journal of Sustainable Business and Management Solutions in Emerging Economies 22, nr 3 (31.10.2017): 75. http://dx.doi.org/10.7595/management.fon.2017.0018.
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Corporate social responsibility (CSR) can be motivated either by instrumental, moral or obligatory factors. The paper aims to explore how these motives influence the level of CSR. Specific attention is paid to the CSR in state-owned and private companies, since their motives are significantly different. In order to examine these relationships, we applied a set of statistical techniques. The findings indicate that internal CSR is more developed if philanthropic motives are dominant. Also, CSR in general, internal CSR and responsibility to customers, are higher in state-owned companies, compared to the private ones. The contribution of the paper is reflected in the discovery of new insights, which are the basis for future research, but also useful for directing the activities of management in the field of CSR which is one of the key preconditions for sustainable business.
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Kelley, Keith James, Thomas A. Hemphill i Yannick Thams. "Corporate social responsibility, country reputation and corporate reputation". Multinational Business Review 27, nr 2 (15.07.2019): 178–97. http://dx.doi.org/10.1108/mbr-07-2017-0047.
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Purpose This paper aims to explore the relationship between corporate social responsibility (CSR) and corporate financial performance (CFP) from a shared value perspective. Adopting reputation as a multilevel form of value that mediates the CSR–CFP relationship, the paper explains how CSR initiatives may enhance both firm and country reputation and how the amount of shared value between the two leads to CFP. Design/methodology/approach The paper first establishes the theoretical foundation for the relationship between CSR and CFP. It then draws connections to a more recent stream of literature surrounding the concept of creating shared value to expand upon this relationship, adopting reputation as a multilevel form of shared value that mediates the CSR–CFP relationship. The paper further discusses moderating influences of this relationship that may vary contextually with emerging economies such as those in Latin America. Findings The paper argues that as markets become further developed, CSR initiatives will create a higher proportion of shared reputational value between a corporation and country. This is the result of from aligning CSR initiatives that benefit a society, with the strategic goals of the firm – the essence of creating of shared value – but is more difficult in emerging markets, especially volatile ones. Originality/value This paper offers insight into a complex relationship between CSR, shared reputational value and CFP by introducing the more recent concept of creating shared value. Several propositions related to this general relationship, and some related to the difference among emerging markets (such as those in Latin America), address the need for more research related to corporate and country reputation, creating shared value and in the emerging market context.
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Wang, Ruoxu, i Yan Huang. "Communicating corporate social responsibility (CSR) on social media". Corporate Communications: An International Journal 23, nr 3 (6.08.2018): 326–41. http://dx.doi.org/10.1108/ccij-07-2017-0067.
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Purpose The purpose of this paper is to examine the effects of message source and types of corporate social responsibility (CSR) message on stakeholder’s perception toward CSR and behavioral intention toward the company. Design/methodology/approach A 2 (message source: CEO’s Facebook account vs organization’s Facebook account) × 3 (types of CSR messages: internal CSR vs external CSR vs control) between-subjects online experiment (n=242) was conducted online. Findings Internal CSR message elicited greater perceptions of trust, satisfaction, control mutuality, and commitment toward the organization among the stakeholders than the external CSR message and the CEO’s personal life message. A significant two-way interaction between the message source and the type of CSR message on behavior intention toward the organization was obtained. Originality/value Internal CSR message does matter when it comes to social media posting. The general public do pay attention to what the CEO and the organizations are posting on their social media accounts. Message source does not matter when it comes to social media message posting. However, organizations and CEOs should try to stay consistent when it comes to creating a public CSR message.
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Annisa H, Arditi, i Nuraini Nuraini. "CORPORATE SOCIAL RESPONSIBILITY DALAM BINGKAI SYARIAH". Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi 5, nr 2 (27.07.2020): 165–71. http://dx.doi.org/10.24815/jimeka.v5i2.15550.
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Research in corporate social responsibility (CSR) has long been established yet there are still new dimensions for its discussion within the Islamic perspective. This study undertakes the investigation of CSR within the Islamic banking industry utilizing the Shariah Enterprise Theory (SET). It seeks to identify whether the factors of size, profitability and shariah compliance may play role in the disclosure of CSR by Islamic banks in Indonesia. All registered Islamic banks in Indonesia publishing their annual report for the period of 2011-2016 were employed as samples of this study. The findings demonstrated that some of the sampled banks have provided extensive and informative disclosure of CSR. Simulteanously the three studied variables consisting of size, profitability and shariah compliance were found to influence the CSR disclosure. Nevertheless, partially while bank size and profitability were found to influence the CSR disclosure yet there was no influence of shariah compliance towards CSR disclosure. This gives an interesting insight for further examination in future studies
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Uzoma Ihugba, Bethel. "The governance of corporate social responsibility". International Journal of Law and Management 56, nr 2 (4.03.2014): 105–20. http://dx.doi.org/10.1108/ijlma-04-2013-0015.
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Purpose – This paper aims to examine the limitations of promoting corporate social responsibility (CSR) regulation and suggests a model for improving accountability in CSR practices through stakeholder engagement-based inclusive regulation framework that is effective, coherent and responsive. Design/methodology/approach – This conceptual paper uses desk-based research to analyse extant literature on the concept of regulation of CSR by looking at examples, benefits and limitations before proposing a framework for improving CSR regulation. Findings – The paper finds that the system of promoting CSR through self-regulation or introducing prescriptive regulation without sustainable stakeholder engagement is ineffective and inefficient. Originality/value – The paper is original in its development of a new framework of “Inclusive Regulation” as a strategy for limiting the shortcomings of prescriptive regulation and enhancing self-regulation as CSR tools. It thus contributes to both theoretical and policy perspective in the enhancement of prescriptive and self-regulation in CSR-regulation discourse.
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Sheehan, Maura, Thomas N. Garavan i Ronan Carbery. "Sustainability, corporate social responsibility and HRD". European Journal of Training and Development 38, nr 5 (27.05.2014): 370–86. http://dx.doi.org/10.1108/ejtd-04-2014-0034.
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Purpose – The purpose of this paper is to provide a prologue to the issue of sustainability, corporate social responsibility (CSR) and human resource development (HRD). Although issues of sustainability and CSR have become an important topic of research, there are few studies on this topic in the field of HRD. To address this gap, we edited a special issue of European Journal of Training and Development that explicitly focuses attention on sustainability and CSR issues in HRD. Design/methodology/approach – The paper provides an overview of the conceptualisation of sustainability and CSR and their relevance for the concept of sustainable HRD. We then outline the contributions of the authors of the six papers that make up the special issue. Findings – There are issues related to the conceptualisation and measurement of sustainability, CSR and sustainable HRD. The role that HRD plays in contributing to sustainability and CSR in organisations is not well understood. Originality/value – The paper introduces the special issue on sustainability, CSR and HRD. It shows that this is an under-researched area. However, we propose that a focus on sustainability and CSR will serve to advance the field of HRD and contribute to enhancing practices within organisations.
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Samet, Marwa, i Anis Jarboui. "Corporate social responsibility and payout decisions". Managerial Finance 43, nr 9 (11.09.2017): 982–98. http://dx.doi.org/10.1108/mf-01-2017-0020.
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Purpose The purpose of this paper is to investigate whether and how corporate social responsibility (CSR) performance contributes to shape firms’ payout policy. In particular, it examines the influence of CSR performance on payout level and payout channel choice (dividend payment or share repurchases). Additionally, it examines the moderating role of CSR performance in the relationship between dividends and share repurchases. Design/methodology/approach Using 397 European companies listed in the STOXX Europe 600 over the period from 2009 to 2014, the authors employ regression analysis to explore the link between CSR performance and payout policy. Findings The first result shows that firms with high CSR performance engage more in payout policy. Second, when choosing between paying dividends and repurchasing stocks, firms with high CSR performance tend to prefer share repurchases. Finally, CSR performance plays an important role in determining the relationship between dividends and repurchases. Specifically, dividends and share repurchases seem to be more substitutable among socially responsible firms. Practical implications Firms that are able to develop successful CSR strategies can generate tangible benefits for their shareholders in the form of high payout levels. An increase in CSR expenditure does not lead to cut or minimize the cash flow paid out to shareholders. In addition, government and regulators have to oblige or at least encourage socially responsible firms to use executive stock option that are dividend protected, in order to reduce distortions in dividend policy. Originality/value This is the first attempt to investigate the association between CSR performance and share repurchase activities.
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Stratling, Rebecca. "The legitimacy of corporate social responsibility". Corporate Ownership and Control 4, nr 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