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Wang, Liuxi. „Corporate Social Responsibility“. International Journal of Organizational and Collective Intelligence 8, Nr. 4 (Oktober 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 (Oktober 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, und 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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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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Hajdúchová, Iveta, Christian Mikler und 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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You-Hua, Chen, Nie Pu-Yan und 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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Cooper, Elizabeth, und 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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Heath, Robert L., und Damion Waymer. „Unlocking corporate social responsibility“. Corporate Communications: An International Journal 22, Nr. 2 (03.04.2017): 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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Żemigała, Marcin. „Corporate Social Responsibility and Science Social Responsibility – In Search of Analogy“. Studia i Materiały Wydziału Zarządzania UW 1/2020, Nr. 32 (01.07.2020): 108–20. http://dx.doi.org/10.7172/1733-9758.2020.32.9.
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The aim of the article is to identify the analogy between corporate social responsibility (CSR) and science social responsibility (SSR) on the basis of scientific research. Five research questions were formulated regarding trends in research in these two areas. Data for analyzes were obtained from the global bibliographic database Scopus and related to scientific articles from 1937 to 2019. The main analogies were identified. Scientific research in both areas began in the same period and is carried out mainly in social and management sciences. However, discrepancies have also been identified. Research on CSR has developed far more than SSR, which is still at an early stage of development. Research on CSR is conducted in leading countries in the scientific and academic arena, and SSR rather in countries entering it. CSR has knowledge sharing platforms in the form of reputable, profiled journals, while SSR research is published in journals of lower reputation and with general rather than strictly SSR profiles. Research in the field of CSR is detailed and more often cited, while those related to SSR are general and less frequently cited. After all, research from both areas seems to be promising and worth further development.
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Jones, Peter, David Hillier und 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 und 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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Alhouti, Sarah, und 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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Colovic, Ana, Sandrine Henneron, Maik Huettinger und Ruta Kazlauskaite. „Corporate social responsibility and SMEs“. European Business Review 31, Nr. 5 (02.08.2019): 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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Wang, Ruoxu, und Yan Huang. „Communicating corporate social responsibility (CSR) on social media“. Corporate Communications: An International Journal 23, Nr. 3 (06.08.2018): 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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Poesche, Jurgen. „Coloniality of corporate social responsibility“. International Journal of Discrimination and the Law 20, Nr. 2-3 (Juni 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 und 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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Pustokhin, D. A., und 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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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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Cho, Moonhee, Lauren D. Furey und 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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Rojek-Nowosielska, Magdalena. „Corporate social responsibility level – theoretical approach“. Management 18, Nr. 1 (01.05.2014): 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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Krasodomska, Joanna, und Charles H. Cho. „Corporate social responsibility disclosure“. Sustainability Accounting, Management and Policy Journal 8, Nr. 1 (06.03.2017): 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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Ackers, Barry, und 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, und Jay Shimshack. „Economic Perspectives on Corporate Social Responsibility“. Journal of Economic Literature 50, Nr. 1 (01.03.2012): 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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Habib, Ahsan, und 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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Mao, Weikai. „The Status of Corporate Social Responsibility“. Asian Business Research 4, Nr. 3 (08.10.2019): 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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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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Hlaváček, Jiří, und Michal Hlaváček. „Corporate social responsibility (CSR): Only a proclamation or economic necessity?“ Politická ekonomie 56, Nr. 5 (01.10.2008): 579–97. http://dx.doi.org/10.18267/j.polek.653.
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Golden, Joanna, Li Sun und Joseph H. Zhang. „Corporate Social Responsibility and Goodwill Impairment“. Accounting and the Public Interest 18, Nr. 1 (01.11.2017): 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, und Arno Kourula. „Pluralism in Political Corporate Social Responsibility“. Business Ethics Quarterly 22, Nr. 4 (Oktober 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 und Abbie J. Smith. „CEO Materialism and Corporate Social Responsibility“. Accounting Review 94, Nr. 1 (01.03.2018): 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 (April 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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Stojanovic-Aleksic, Vesna, und 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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Yang, Jing, und Kelly Basile. „The impact of corporate social responsibility on brand equity“. Marketing Intelligence & Planning 37, Nr. 1 (04.02.2019): 2–17. http://dx.doi.org/10.1108/mip-02-2018-0051.
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Purpose Despite the significant investment in research on corporate social responsibility (CSR), there still exists a lack of clarity in terms of how different types of CSR activities lead to the outcomes a firm desires with their investment in CSR. The purpose of this paper is to provide greater insight on the relationship between types of CSR activities and brand equity (BE). The authors develop and test a conceptual framework, which examines the unique relationship between each CSR dimension and BE, as well as the interaction of product-related CSR activities and employee-related CSR activities with CSR activities across the other dimensions. Design/methodology/approach The authors collected data from multiple secondary sources, including Kinder, Lydenberg and Domini (KLD) Research and Analytics Inc., Interbrand, Compustat and CMR. The authors used random-effect estimations to estimate panel regressions of BE as a function of the different dimensions of a firm’s CSR, interaction terms between CSR dimensions and product quality and interaction terms between employee relations and other CSR dimensions, as well as a set of control variables and Year dummy variables. Findings Based upon a large-scale panel data set including 78 firms for the period of 2000–2014, the results show that diversity- and governance-related CSR have a positive effect on BE, employee-related CSR has a negative effect on BE and both product and employee dimensions play important roles in the relationships between other CSR dimensions and BE. These results have important implications for both theory and practice. Originality/value This study makes several contributions to extant literature on CSR and brand strength. First, this study examines the impact of CSR on BE vs alternative measures of brand-related outcomes. This study uses the KLD database to determine scores for firm CSR activity. It is the first to use the extensive KLD database to examine the relationship between types of CSR activities and BE. Last, this study seeks to better understand some of the organizational factors which influence the success of CSR outcomes. Specifically, the research will examine the interaction of product-related and employee-related CSR activities with CSR activities across the other dimensions.
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Harjoto, Maretno Agus. „Corporate social responsibility and corporate fraud“. Social Responsibility Journal 13, Nr. 4 (02.10.2017): 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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Annisa H, Arditi, und 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 (04.03.2014): 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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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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Orbik, Zbigniew, und Viera Zozuľaková. „Corporate Social and Digital Responsibility“. Management Systems in Production Engineering 27, Nr. 2 (01.06.2019): 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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Sheehan, Maura, Thomas N. Garavan und 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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Feng, Mingming, Xiaodan Wang und Jerry Glenn Kreuze. „Corporate social responsibility and firm financial performance“. American Journal of Business 32, Nr. 3-4 (08.08.2017): 106–33. http://dx.doi.org/10.1108/ajb-05-2016-0015.
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Purpose Despite the intensive research on corporate social responsibility (CSR) and firm financial performance, little is known about how the linkage between CSR and firm financial performance is heterogeneous across industries and how the performance implications are differentiated among specific categories of CSR activities. The purpose of this paper is to explore how the association between a firm’s engagement in CSR and firm financial performance is heterogeneous across industries and CSR categories. Design/methodology/approach Using a sample of 17,083 firm-year observations representing 1,877 firms from the largest 3,000 US companies during years 1991 and 2011, the authors compare the association between CSR and firm financial performance across ten industry sectors defined by Global Industry Classification Standard and across the four CSR categories classified by Mandl and Dorr (2007). Findings The authors find that the association between the overall CSR activities and firm performance is heterogeneous across industries. CSR has significant positive implications for firms from most, but not all, industries. Comparing the performance implication of CSR practices targeting different stakeholder groups, the empirical results indicate that different types of CSR have different influences on financial performance of firms from different industry sectors. Research limitations/implications This study provides new angles for managers in maximizing firm performance through CSR activities and suggests an important and interesting direction for researchers who engage in CSR research. Due to its heterogeneous nature, the CSR-performance relationship needs to be examined more specifically – across industries and different CSR categories. Findings from studies incorporating both company industrial sector and CSR categories would provide more meaningful and practical implications for managers. Practical implications This study provides important managerial implications. First, to maximize firm performance through CSR activities, managers must interpret the linkage between CSR and firm financial performance from the perspective of a specific industrial sector and acknowledge the importance of CSR practices across different CSR categories. Second, the findings suggest that CSR practices aiming at different stakeholder groups generate different financial returns in different industries. Firms engage in CSR to satisfy different stakeholder groups. When budgets are tight, managers may give higher priority to the CSR practices that have stronger effects on firm financial performance. Originality/value This study advances our understanding of the CSR-financial performance relationship by exploring its heterogeneous nature across industry sectors and across specific categories. To obtain the biggest gain from CSR spending, managers must have a good understanding how a specific CSR category can contribute to the financial performance of their particular company in their particular industry.
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Samet, Marwa, und 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
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Sternad, Dietmar. „Rethink: corporate social responsibility at Si.mobil“. Emerald Emerging Markets Case Studies 1, Nr. 1 (01.01.2011): 1–18. http://dx.doi.org/10.1108/20450621111110636.
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Subject area Corporate social responsibility (CSR), marketing/branding, strategic management. Study level/applicability The case can be used in master, MBA and executive programs in courses on the following topics: CSR; strategic management; or strategic marketing. Case overview The case describes the CSR initiatives at the Slovenian mobile phone operator Si.mobil d.d., with the two pillars of taking care of employees and taking care of the environment. The main protagonists describe the process of initiating, developing and communicating the initiative, as well as the individual actions taken. In a strategy meeting, Si.mobil's top management set out to discuss the strategic challenges that the company was facing, trying to find ways out of the potentially deadly price war and commoditization spiral. Specifically, the discussion in the management meeting revolved around how Si.mobil can position itself in the market, how it can find a sustainable USP and whether and if yes, how the company's CSR initiatives can play a significant role therein. Expected learning outcomes To foster critical thinking about the reasons for and effectiveness of CSR initiatives; to be able to assess the role that CSR initiatives can play in brand building and differentiation; to understand how CSR affects company performance through its effect on and feedback reactions from different stakeholder groups; to critically discuss the preconditions for effective CSR initiatives, and to see exemplarily how they can be initiated and managed; to understand the crucial role that leadership and communication are playing in CSR initiatives; to identify the vital links between internally oriented (employee-focused) and externally oriented (societal-focus) CSR strategies and actions. Supplementary materials Teaching note
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Woo, Hongjoo, und Byoungho Jin. „Apparel firms’ corporate social responsibility communications“. Asia Pacific Journal of Marketing and Logistics 28, Nr. 1 (31.12.2015): 37–55. http://dx.doi.org/10.1108/apjml-07-2015-0115.
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Purpose – Corporate social responsibility (CSR) communication is a strategy to address companies’ goodwill to the society. Based on the institutional theory suggesting the influence of environmental factors of companies’ country-of-origins on their marketing practices, the purpose of this paper is to explore and compare the CSR communication practices of apparel firms from different countries. Design/methodology/approach – As a case study approach, this study investigates six apparel firms’ CSR communication disclosures on the official websites using a content analysis method and the Global Reporting Initiative’s categorial CSR reporting guidelines. Findings – Findings revealed that the six firms’ CSR communication adoption levels and focusses varied; the USA firms largely focussed on labor issues, while the European firms focussed on environmental issues and the Asian firms centered on social issues. Research limitations/implications – Although this study has limitations that pertain to case studies in general, this study provides academic contributions to the literature and managerial implications about different CSR focusses and communication activities across countries. Originality/value – CSR is especially important for the apparel business that highly involves social issues such as labor-intensive production. However, limited research showed how apparel firms are actually communicating CSR. This study was one of the early attempts on this topic.
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Yuda, Tauchid Komara. „Memaknai Ulang Corporate Social Responsibility: Upaya Mewujudkan Fair Responsibility“. Jurnal Ilmu Sosial dan Ilmu Politik 19, Nr. 3 (01.11.2016): 200. http://dx.doi.org/10.22146/jsp.15680.
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CSR is essentially interpreted as a manifestation of the responsibility of the business world over the externalities arising from their production activities. But unfortunately this responsibility is only limited scope primary operationalization region without regard for the fact that externalities it has started from the first phase of extraction up to a radius of these products are marketed. Therefore, this paper seeks to encourage the existence of fair responsibility by understanding a CSR as companies att empt to produce eco-friendly products. With the company’s commitment to implement eco-friendly production methods, then indirectly the company has been reducing their externalities, its same doing CSR.
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Lis, Bettina, und Christian Neßler. „Corporate Social Responsibility in der Unternehmensberichterstattung“. Der Betriebswirt: Volume 53, Issue 4 53, Nr. 4 (30.11.2012): 10–14. http://dx.doi.org/10.3790/dbw.53.4.10.
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Der Beitrag soll auf die wachsende ökonomische Relevanz von Corporate Social Responsibility (CSR) im Rahmen der Unternehmensberichterstattung (UB) Bezug nehmen. Es soll ein Überblick über das CSR-Konzept und dessen Einfluss hinsichtlich der qualitativen Anforderungen an die UB dargestellt werden. In diesem Sinn wird der Bedeutungszuwachs nichtfinanzieller Leistungsindikatoren skizziert und Grenzen der traditionellen UB aufgezeigt. Die Arbeit soll daher zur theoretischen Fundierung von qualitativen Berichterstattungspraktiken beitragen. The paper reviews the growing economic importance of corporate social responsibility (CSR) in financial reporting and overviews the concepts of CSR management. The impact of CSR regarding the qualitative requirements of corporate reporting is exhibited. In this sense the growing relevance of extra-financial performance indicators is demonstrated and the limitations of reporting get outlined. The paper contributes to a theoretical foundation of qualitative reporting practice. Keywords: shareholder value ansatz, publizitätsgrundsatz, nicht monetäre berichterstattung, csr
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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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Gond, Jean-Pascal, und Daniel Nyberg. „Materializing Power to Recover Corporate Social Responsibility“. Organization Studies 38, Nr. 8 (29.12.2016): 1127–48. http://dx.doi.org/10.1177/0170840616677630.
Der volle Inhalt der QuelleAnnotation:
Through the development of CSR ratings, metrics and management tools, corporate social responsibility is currently materialized at an unprecedented scale within and across organizations. However, the material dimension of CSR and the inherent political potential in this materialization have been neglected. Drawing on insights from actor-network theory and the critical discussion of current approaches to power in CSR studies, we offer an alternative sociomaterial conceptualization of power in order to clarify how power works through materialized forms of CSR. We develop a framework that explains both how power is constituted within materialized forms of CSR through processes of ‘assembling/disassembling’, and how power is mobilized through materialized forms of CSR through processes of ‘overflowing/framing’. From this framework, we derive four tactics that clarify how CSR materializations can be seized by marginalized actors to ‘recover’ CSR. Our analysis aims to renew CSR studies by showing the potential of CSR for progressive politics.
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Duca, Ioana, und Rodica Gherghina. „Corporate Social Responsibility and Sustainable Business“. International Journal of Innovation in the Digital Economy 9, Nr. 2 (April 2018): 26–39. http://dx.doi.org/10.4018/ijide.2018040103.
Der volle Inhalt der QuelleAnnotation:
In this article, the authors propose an analysis of the corporate social responsibility (CSR) concept together with an emphasis on the role it plays in the context of sustainable development. The article includes a synthesis of the various theoretical approaches to CSR, an overview of the development of CSR practices at a national and an international level, certain authors' for and against arguments are related to generalising these practices, trends regarding CSR practices at international level, as well as an analysis of the CSR practices in Romania. The research conclusions express the author's own points of view on the development of corporate social responsibility initiatives at company level and the related benefits thereof.
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Molteni, Mario, und Matteo Pedrini. „The corporate social responsibility manager map“. Corporate Ownership and Control 6, Nr. 3 (2009): 26–38. http://dx.doi.org/10.22495/cocv6i3p2.
Der volle Inhalt der QuelleAnnotation:
This article outlines the profile of ninety managers directly involved in Corporate Social Responsibility activities (CSR Managers) in Italian firms. It presents an analysis of the organizational position, educational background and activities of these professionals. The results suggest that CSR managers: 1) have a growing relevance in the firm; 2) are predominantly existing members of the organization; 3) have principally a business management educational background; 4) play a key role in supporting senior management and improving stakeholder engagement. It emerges that CSR managers are supporting senior management in different manners. The “CSR Manager Map” allows for the identification of four types of CSR manager: (1) Specialist; (2) Generalist; (3) Process oriented; (4) External oriented.