Abstract
The recent surge in corporate social irresponsibility (CSiR) incidents, such as Volkswagen (VW), British Petroleum (BP) and Wells Fargo, have not only highlighted the importance of corporate social responsibility (CSR) but have also made the effective implementation of CSR a global policy issue. More recently, the revised New Zealand Stock Exchange (NZX) Corporate Governance (CG) Code 2017 has given special attention to CSR issues, with the objective of promoting environmental, social and governance (ESG) activities among NZX listed firms. Despite the global importance and heightened awareness of CSR adaption, the NZX listed firms' commitment to CSR has remained low, with a lack of a formalised CSR system and processes. In this contribution, using a mixed method approach, we identify, classify and prioritize the CSR initiatives to propose a CSR model applicable to listed firms. The findings are valuable for stakeholders in understanding and promoting responsible business practices.
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