企業社會責任 (CSR) 做為一種差異化戰略從商業延伸至消費市場: 以 A公司芳香業務為例

PurposeThe authors’ focus is on the way in which sustainability and corporate social responsibility (CSR) discourses and practices emerge in the collaboration of multinational companies (MNCs) with the local hotels in developing country contexts. This paper aims to identify the prevailing institutional orders and logics that bring about CSR and sustainability discourse in tourism industry in Turkey. It also investigates how and to what extent the CSR and sustainability practices align with the local institutional logics and necessities.Design/methodology/approachEmpirical evidence is generated through case studies covering Hilton Worldwide Holdings Inc. (Hilton), its Turkish subsidiary and a local hotel chain to ensure data triangulation. Primary data were collected through interviews with the executives of the selected case hotels, which was supported by extensive secondary data.FindingsSome components of CSR and sustainability logics developed in the headquarters diffuse into local affiliate hotel, not all. Local affiliate hotels seek to acquire local legitimacy in their host environment, despite a standard format imposed by their headquarters. Local necessities and priorities translate themselves into such initiatives in a very limited way in the affiliates of the Hilton where there is mostly a top-down approach. Similar approach has also been observed in the case of the local hotel which is part of a family business group. Family’s values and family business headquarter shape the CSR and sustainability strategy and the logics reflecting the local component.Research limitations/implicationsThis paper addresses a theoretical and empirical gap by demonstrating the role of MNCs in the diffusion of sustainability and CSR practices, as acknowledged by Forcadell and Aracil (2017). The authors contribute to the critical writings about the positive impact of CSR and sustainability in the context of the MNCs and their subsidiaries, which is not substantiated due to limited empirical evidence. In addition to these contributions to the CSR and sustainability literatures in tourism and hospitality domains, the authors add to the institutional theory by demonstrating the link between institutional orders and institutional logics. They also show the multiplicity of logics that emanate from the differences of logics developed in the headquarters (centrally imposed) and local affiliate organizations (context-specific) and contribute to theory by highlighting tensions.Practical implicationsThis study appeals to management teams and executives of hotels dealing with these issues of tailoring of CSR practices to local necessities. The authors do not only raise awareness of this consciousness but also demonstrate practical application of some of these strategies and prioritization by detecting market specificities and distinctive societal needs. Hotel managers should resist against the headquarter- or family business-driven uniform approach to CSR and sustainability and reflect on corporate policies through checking isomorphic tendencies. This entails being cognizant of local conditions and necessities and respond to them in a flexible and accommodating way. It involves engaging with a full spectrum of stakeholders, including the leadership in headquarters as well as local organizations (e.g. NGOs, suppliers, etc.) and other institutional forces (e.g. state) to align their sustainability and CSR practices with the locally dominant logics. Managers should be aware of certain logics governing CSR and sustainability practices; some of these logics might be constraining critical thinking and innovative practices.Social implicationsManagers should be proactive in interpreting different institutional logics and process them through critical reflection and boundary spanning and mapping of new opportunities. Moreover, MNC hotel executives should be aware of the limitations of a blanket approach toward CSR and sustainability and increase their sensitivity toward local conditions.Originality/valueThrough this study, the authors are able to add further value to the critical writings about the positive contribution of CSR and sustainability in the context of the MNCs and their subsidiaries, which is not substantiated due to limited empirical evidence.

PurposeThe purpose of this study is to examine the effect of human capital investment (HCI) on corporate social responsibility (CSR) practices in SMEs. Analysing a sample of 1,136 firms (729 FBs and 407 NFBs) and using a PLS-PM methodology, our results support that HCI has a favourable impact on CSR practices in SMEs and that family business (FB) status plays a moderating role on these relationships.Design/methodology/approachWe estimate the proposed model using partial least squares path modelling (PLS-PM), a variance-based structural equation (SEM) method, using SmartPLS 3.3 software. PLS simultaneously evaluates the reliability and validity of the variables (external model) and the estimation of the trajectories between these constructs (internal model). The PLS-PM technique is appropriate in this research because: 1. the model makes use of type A composites; 2. the proposed research model has some complexity since we pay attention to the existence of moderating effects; and 3. no specific distribution is required in PLS indicators.FindingsThe main findings of this study are: (1) HCI increases CSR practices in the SME context and (2) FB status exerts a positive influence on the relationship between HCI and CSR practices.Research limitations/implicationsThis study, grounded in RBV theory and the concept of “familiness,” uses employees' education and training to measure HCI in FBs. While other research focuses on employee competence and attitude to define HCI, future studies should explore all these elements to better understand their impact on CSR practices in SMEs. Additionally, factors like regulation, organisational culture and personal traits may influence the relationship between HCI and CSR practices, suggesting the need for further research. Future studies could also examine family SMEs by considering aspects such as family management or governance as moderating variables, contributing to the discussion on FB heterogeneity. Causes of heterogeneity in FBs include goals, governance structures and resources, supporting recent calls for a deeper understanding of these variations, particularly in how HCI affects CSR practices.Practical implicationsThis study also highlights several practical contributions. Today’s complex business environment requires organisations to focus on a wide range of stakeholders to remain sustainable. Organisations must understand how HCI influences CSR practices, specifically how education and training for both employees and managers lead to greater sustainable practices. Therefore, awareness and training for family employees, CEOs and external staff are essential for the proper development of CSR practices. Increased education or training programs by public and private institutions or incentive schemes could help promote these practices within firms. Our results further suggest that governments and other organisations interested in business development should not assume that HCI is universally beneficial for CSR practices in all firms. Specifically, the study shows that HCI has a positive effect on different dimensions of CSR in SMEs, and this influence is even more pronounced in family SMEs. Therefore, government agencies and employers' associations should consider the impact of these factors—HCI and FB status—when designing and implementing more effective policies.Social implicationsThis study makes several theoretical contributions. It explores the influence of HCI on multiple dimensions of CSR, focusing on individual-level drivers like education and training for managers and employees. The findings reveal that HCI positively affects environmental, labour and social CSR practices, especially in SMEs. The study also highlights the unique role of FBs, showing that FB status strengthens the relationship between HCI and CSR due to their focus on long-term goals and community well-being. This research addresses gaps in understanding the heterogeneity of CSR practices between FBs and non-family businesses (NFBs).Originality/valueThis article is original, unpublished and all sources and contributions have been properly acknowledged.

"This paper examines the relationship between corporate social responsibility (CSR) and value creation in Romania. Specifically. This paper aims to identify the key CSR practices that companies in Romania are engaging in, and to explore how these practices are impacting business performance and creating value for stakeholders. By examining the extent to which companies in Romania are embracing CSR and the outcomes they are achieving, this paper will contribute to a deeper understanding of the role of CSR in creating sustainable and socially responsible businesses in Romania. The main tool at the basis of such an analysis is the international GRI (Global Reporting Initiative) – Social indicators reporting, differently approached by different companies within their sustainability reports, collected within a database, converted into comparable information based on a scoring method, as the indicators are either qualitative or quantitative, most of the times very difficult to bring to a common denominator. Such a method we also consider useful in further valuation and ranking. The findings of this paper suggest that corporate social responsibility (CSR) practices are becoming increasingly important for businesses operating in Romania. The analysis reveals that companies in Romania are engaging in a range of CSR practices, including philanthropy, environmental sustainability, and employee welfare, and that these practices are having a positive impact on both business performance and stakeholder perceptions. Specifically, the study finds that companies that engage in CSR are more likely to attract and retain talent, enhance their reputation, and brand value, and generate higher levels of customer loyalty and satisfaction. Moreover, the analysis indicates that CSR practices can also lead to cost savings and improved operational efficiencies, further contributing to value creation. Overall, these findings underscore the importance of CSR as a strategic tool for businesses seeking to create long-term sustainable value in Romania. The Sustainability Disclosure Database provides the existing sustainability reports of major companies in Romania, along recent years. Given such data, these reports have been processed and the information has been tailored into rather homogenous sets, starting with the GRI Standards’ indicators and generating an hierarchy of social activities and their results. We consider such an enterprise necessary if it is aimed at achieving a clear evaluation and identification of company’s both financial and social performance. This paper contributes to the literature on corporate social responsibility (CSR) and value creation by providing insights into the current state of CSR practices in Romania, a context that has received relatively little attention in the CSR literature. The paper builds on previous studies by focusing specifically on Romania, a transitional economy that has undergone significant political and economic changes in recent years, and by examining the relationship between CSR and value creation in this context. The paper’s findings highlight the importance of CSR for businesses operating in Romania and offer practical insights for companies seeking to implement CSR strategies that create sustainable value for stakeholders. This study also provides a foundation for future research on CSR in Romania and other emerging economies, thereby advancing our understanding of the role of CSR in driving positive social and environmental outcomes while also creating business value."

This paper combines institutional, stakeholder and social contract perspectives to develop a framework for analyzing the strategies of multinational corporations (MNCs) in developed countries in respect of their corporate social responsibility (CSR) practices in China. The paper first discusses the contention that due to institutional differences between China and developed countries, MNCs will have different CSR strategies in China than in their home countries. Then there is an analysis of the stakeholder perceptions to identify what are the main factors MNCs need to address in their CSR practices in China. Evidence suggests that Chinese stakeholders have different expectations for CSR practices in China due to institutional differences and social, cultural and economic development differences. This study offers new insights into the factors that lead to successful CSR practices in China, suggesting that adoption of a social contract perspective may allow MNCs to take a more proactive approach.

Corporate Social Responsibility (CSR) is very important topic in the present competitive business environment. The aim of this exploratory study is to capture the current status of Corporate Social Responsibility (CSR) awareness, commitment and practices level of tea manufacturing companies in Sri Lanka and assessing the socioeconomic impact of company CSR on employees and smallholders. The study provides an overview of company CSR practices as well as of employee and smallholder experiences and perceptions of CSR practices of tea manufacturing companies. The research study is based on Kandy district and three perspectives factory owners, employees and smallholders were used in exploring the CSR level and its socioeconomic impact. To achieve the research objectives tea manufacturing company’s CSR practices are studied in three domains: CSR to employees, smallholders and environment. The researcher used mixed method comprising both quantitative and qualitative elements. There is a positive relationship between tea manufacturing company CSR level and the socioeconomic condition of employee and the smallholders. When it consider about the overall situation, current CSR practices of tea manufacturing companies have not made a positive impact on socioeconomic development of employees and smallholders. Tea manufacturing companies should consider CSR strategies that are in the interest of all stakeholders and relevant to the business.DOI: http://dx.doi.org/10.4038/kjm.v2i1.6546 Kelaniya Journal of Management Vol.2(1) 2013:113-142

Purpose: The aim of the study was to assess the corporate social responsibility (CSR) practices and financial performance of firms. Methodology: This study adopted a desk methodology. A desk study research design is commonly known as secondary data collection. This is basically collecting data from existing resources preferably because of its low cost advantage as compared to a field research. Our current study looked into already published studies and reports as the data was easily accessed through online journals and libraries. Findings: Research on Corporate Social Responsibility (CSR) practices and financial performance of firms suggests a nuanced relationship between the two. While some studies indicate a positive correlation, highlighting how CSR initiatives can enhance long-term financial performance by improving brand reputation, customer loyalty, and stakeholder trust, others reveal mixed or inconclusive results, indicating that the impact of CSR on financial metrics can vary depending on factors such as industry, geographical location, and firm size. Additionally, researchers have noted potential limitations, such as the difficulty in accurately measuring the impact of CSR activities on financial performance and the potential for short-term financial sacrifices in pursuit of long-term sustainability goals. Implications to Theory, Practice and Policy: Stakeholder theory, resource-based view and legitimacy theory may be use to anchor future studies on assessing the corporate social responsibility (CSR) practices and financial performance of firms. Further research should prioritize longitudinal studies to provide insights into the causal mechanisms underlying the relationship between CSR practices and financial performance. Firms should adopt integrated CSR strategies that align with their core business objectives and values.

This paper aims at investigating consumers’ perception on the Corporate Social Responsibility (CSR) practices of the telecommunication service companies in Malaysia, and its antecedent to consumer attitude. The local telecommunication service providers have emphasized on service quality, stakeholder value, corporate reputation, and innovation to achieve good business performance. However, little is known about the contribution of service quality, stakeholder value, corporate reputation, and innovation on the effectiveness of organisational CSR practices. Furthermore, lack of previous studies that have investigated the impact of organisational CSR practices on consumer attitude, particularly in the context of Malaysian telecommunication industry. With the adoption of structural equation modeling approach and survey method, a total of 360 samples comprising the prepaid and postpaid mobile consumers were obtained for this study. The results shown that consumers’ perception on service quality and stakeholder value had significant relationship with CSR practices. However, consumers’ perception on corporate reputation and innovation had no significant relationship with CSR practices. CSR practices was positively related to consumer attitude. In the theoretical implications, service quality and stakeholder value variables were found as important elements in the proponents of Strategic CSR Theory. In the managerial implications, this study recommended that the telecommunication service providers should highly focus on more effective planning and implementation of CSR practices through better integration of CSR in its core business functions and value chain system, diversification of CSR scope and stakeholders engagement.

Disclosures on Corporate Social Responsibility (CSR) practices of business organizations have heightened over the past few decades due to increased awareness. Major contributions in the literature on CSR practices and their disclosures come from the studies conducted in the developed world, while many developing economies like Pakistan remain under-researched and fewer revelations have been made about their CSR practices. Therefore, the present study aims to explore various aspects of CSR practices of Pakistani firms and their reporting trends. A multimethod approach has been adopted to measure CSR practices with respect to both approaches, quantitative and qualitative, for 170 listed firms from 2008 to 2015. First, content analysis is employed to develop a CSR Disclosure Index (CSRD Index) as well as five sub indices, i.e., community welfare, health and education, environment and energy, product, and customer and workforce. Second, a multidimensional financial approach is used to calculate firm’s CSR monetary spending ratio (CSR-MSR) using the monetary data of CSR activities. Results suggested that most Pakistani firms disclose more information about their product-, customer-, and stakeholder-related CSR activities and put less emphasis on health and education responsibilities. Moreover, there is a strong impact of government reforms on both the firm’s CSR disclosures and monetary giving.

PurposeThis study aims to explore the patterns of corporate social responsibility (CSR) practices and investments across different ownership groups and relevance of CSR practices in the vision and mission (V&M) statements of firms.Design/methodology/approachThe paper uses the neo-institutional theory approach, which explains similarities and differences in the CSR practices of organisations embedded within (and between) similar sectoral contexts. The study accounts the CSR activities of the top 100 companies listed on the Bombay Stock exchange (BSE) based on their ownership and checks the overlap of the CSR activities conducted by the companies with the ongoing social development schemes launched in India during the same of time. The time period between 2017 and 2020 is chosen to analyse the CSR studies. The study uses content analysis technique to derive conclusions. A textual analysis of top 100 listed firms across all ownership groups aimed at understanding patterns of CSR practices opted by the different groups and coherence of CSR patterns in the V&M statements. CSR related keywords were analysed in the V&M statements to understand what influence reporting of CSR practices in the strategic communication of firms.FindingsOverall analysis indicated that top 100 firms prefer to invest in the areas of “Education”, “Sustainability” “Skill” where public-owned firms preferred towards “Sanitation” and “Environment/Sustainability” showing concurrence with local development goals. Private and foreign groups preferred to park their CSR funds in “Education” and “Skill” development showing coherence with the global agendas. Public-owned firms tend to report more CSR related specifically “Environment’ and “Sustainability” in the strategic documents. However, private and foreign firms do not pay any significance to CSR related keywords in their V&M statements.Research limitations/implicationsFindings suggest that despite of huge CSR investments, private and foreign-owned firms lack CSR focus and communication in their V&M statements, which may create disintegration in the CSR investment and strategic alignment of near-term and future goals. The paper suggests that private and foreign firms should also communicate their CSR practices through their V&M to stakeholders so that CSR practices may not remain mere 2% mandated expenditure by the Government of India.Originality/valueThe study contributes in confirming the success of the CSR policy mandate in supplementing government’s social development programmes along with indications on the role of family firms in accelerating the process of community development as compared to foreign firms. The study also favours integration of CSR disclosures in the V&M statements to gain long-term benefit out of these investments.

Introduction Although critical management studies (CMS) scholars have for long stayed at a distance from the corporate social responsibility (CSR) discourse and practice, the resurgence of CSR since the mid-1990s – ‘CSR mainstreaming’ in managerial parlance – made CSR worthy of their critical interest. Central to the ‘critical CSR perspective’ are three lines of analysis: (a) the deconstruction of current CSR discourse and practice (Banerjee, 2003; Markowitz, 2008); (b) the theorization of CSR development as a process of colonization of social, political and ethical spheres (Roberts, 2003; Shamir, 2005); and (c) the study of CSR as either a ‘convenient smokescreen’, a ‘parasite’ or a ‘predatory practice’ that aims at maintaining capitalism's power (Jones, 1996; Fleming and Jones, 2013). Critical CSR works have certainly enhanced the reflexivity of CSR scholars by ‘un-naturalizing’ some ‘taken-for-granted’ assumptions, concepts and discourses of the field and by approaching CSR as ‘socio-economic phenomenon’ rather than a ‘business issue’ (Hanlon and Fleming, 2009: 937). They also led CMS authors to call for ‘the end of CSR’ (Fleming and Jones, 2013). Interestingly, the rhetoric of ‘the end of CSR’ has been used recently to back the concept of ‘connected leadership’ by Lord John Browne, the former CEO of British Petroleum (Browne et al., 2015). This kudos from the ex-leader of the corporation once seen as an ideal case of CSR greenwashing by the authors of The End of Corporate Social Responsibility does not come as a surprise. It is just another instance of capitalism's recycling of its own critique (Boltanski and Chiapello, 2005[1999]). However, it also indicates that the ‘critical CSR perspective’ may well ultimately serve the capitalist status quo on the same basis as the CSR practice and discourse that it has once criticized, denunciated and/or deconstructed. Rejecting CSR as currently practised because it ‘side-pocketed’ important social and environmental issues is certainly a convenient way for Browne et al. (2015) to repackage past CSR discourse and practice through different labels and hence keep going the managerial fad and fashion industry (Abrahamson, 1996) while avoiding taking too seriously ‘aspirational’ CSR discourses (Christensen et al., 2013).

PurposeCompanies with corporate social responsibility (CSR) practices care about customers, society, the environment and workers. This study aims to examine the impact of CSR practices (i.e. economic CSR, environmental CSR and societal CSR) on consumers’ purchase intention of apparel products, with the mediating role of consumer-retailer love on this relationship.Design/methodology/approachData gathered using purposive sampling technique from 300 young online consumers using purposive sampling were analyzed using partial least squares structural equation modeling via SmartPLS3.0.FindingsThe results reveal that CSR practices (i.e. environmental CSR and societal CSR) have a positive influence on purchase intention for apparel products. Moreover, consumer-retailer love mediates the relationship between CSR practices (i.e. economic CSR and environmental CSR) and consumers’ purchase intention for apparel products.Practical implicationsApparel retail marketers should focus on key determinants when designing CSR campaigns and communicating these CSR initiatives in social media and annual reports. They should also focus on their service quality to create a good perception (images) that helps measure the emotional response (love) between the retailer and consumers.Originality/valueBy applying the triple bottom line framework and the stimulus-organism-response model in a single framework, this study is unique and highlights the role of consumer-retailer love as an important mediator on the impact between CSR practices (i.e. economic CSR, environmental CSR, societal CSR) and consumers’ purchase intention of apparel products. The findings represent a new contribution to the existing literature, as there has been very limited research on this relationship in a developing nation context.

Corporate social responsibility (CSR) has become a popular paradigm in the lexicon of today’s businesses. CSR generally involves voluntary actions by firms to reduce their environmental impacts, make their products safer or healthier, or contribute to the communities in which their operations and facilities are located. The question of whether “doing good and doing well” converge has waxed and waned over recent decades. Although an increasing number of significant studies into CSR have been developed and analysed from different scholarly perspectives, a few fundamental questions remain unanswered. Firstly, for firms, is there a clear line indicating exactly where CSR stops being profit maximizing and starts becoming purely philanthropic? If so (or not), under what conditions do a firm’s managers (or decision makers) give great discretion in determining where this line lies? Also, what drives firms to engage in CSR? Lastly, are there any important characteristics or attributes from businesses in newly industrialized non-Anglo-American countries that can be compared to businesses in Asian countries? With Korean institutional environment and industry survey data, we adopt an institutional perspective to explore CSR practice and development in the Korean business context. In particular, social legitimacy, globalisation, and the recent movement towards corporate sustainability management are considered from different theoretical CSR perspectives. We find that these institutions (high regulative pressure, unique normative setting, and critical cognitive-cultural environment) obviously affect Korean firms in their adoption, implementation, and practice of CSR simultaneously. Also we find that governmental regulatory legislations and policy obviously have an effect on a firm’s CSR practice and implementation. Importantly, governmental legislation and incentives can play an important role in CSR implementation and practice. It is also worth noting that CSR practice is not static but is dynamic, with regulatory legislations and norms.

Purpose: This study aims to establish a comprehensive framework for defining Corporate Social Responsibility (CSR) practices, recognizing the multi-layered approaches that companies adopt to meet legal standards, address stakeholder expectations, create strategic value, and align with cultural norms. The paper explores how distinct CSR models contribute unique perspectives that shape the broader understanding and implementation of CSR in corporate contexts. Design/methodology/approach: The study synthesizes insights from academic literature, categorizing CSR practices into four core approaches: compliance-oriented, stakeholder-centered, strategic value-driven, and culturally-embedded. Each model is examined for its defining attributes and practical implications, highlighting the diversity of CSR practices across industries and cultural contexts. Findings: Results indicate that CSR practices serve different purposes depending on the company’s strategic objectives and socio-cultural setting. Compliance-oriented CSR is reactive and legally driven, primarily focused on regulatory adherence. Stakeholder-centered CSR emphasizes ethical responsibility to various stakeholders. Strategic value-driven CSR integrates social goals with business strategy, enhancing corporate reputation and risk management. Lastly, culturally-embedded CSR reflects local norms and national policies, particularly in non-Western contexts. Research limitations/implications: This conceptual framework, while broad, may require further empirical validation across specific industries and regions to capture the full extent of CSR practices. Practical implications: Understanding the varied dimensions of CSR can guide corporations in choosing a balanced approach that aligns with their objectives, stakeholder expectations, and cultural setting. Originality/value: This study provides a holistic view of CSR practices, advocating for an integrative approach that balances compliance, stakeholder interests, strategic goals, and cultural relevance for sustainable corporate responsibility.

Based on the fact that most of factories/manufacturers failed to comply with foreign customers’ requirements for Corporate Social Responsibility (CSR) practices from the first audits, the present study aims to explore SME exporters’ understanding of CSR requirements from foreign clients, motivations and obstacles for them to practice and implement CSR. In order to tackle the research objectives, qualitative approach is chosen and in-depth interview with owners, HR/CSR managers and production managers is employed to collect data. The research scope is firms/suppliers in hardlines (non-furniture and non-apparel) section. Thematic analysis is used to analyse and categorise data from interviews. The research findings show some crucial points. Firstly, CSR requirements from clients are not correctly understood. Secondly, there are seven drivers for CSR practices which match with previous studies. Lastly, six per ten obstacles to implement CSR are new findings in the present research context. From these findings, some recommendations are proposed to improve CSR practices in SMEs.
 Keywords
 Corporate social responsibility (CSR), motivations (motives), obstacles, SMEs
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This study aims to analyze Corporate Social Responsibility (CSR) strategies in the hospitality industry, with a case study on GAIA Cosmo Hotel. CSR is an important concept in modern business, involving corporate responsibilities towards the environment and surrounding communities. GAIA Cosmo Hotel, as part of the rapidly growing hospitality industry, implements various CSR strategies to enhance corporate reputation and deliver positive impacts on the environment and local communities. This research employs a qualitative method with a case study approach. Data were collected through in-depth interviews with hotel management and analysis of company documents. The study seeks to gain a deeper understanding of the motivations for CSR, CSR practices, and the impact of CSR practices implemented by GAIA Cosmo Hotel. Several key findings emerged from this research. First, the primary motivation for GAIA Cosmo Hotel in implementing CSR is to maintain good relations with the local community and facilitate business operations. Second, the hotel’s CSR practices are divided into two categories: thematic CSR practices and regular CSR practices. Third, the implementation of CSR at GAIA Cosmo Hotel has a positive impact on the relationship between the company and the community. This research is expected to provide insights for other hospitality companies in designing and implementing holistic and sustainable CSR programs.