Abstract
In recent years, significant changes have produced in the organisational culture of the public sector, bringing accountability and sustainability to the foreground and highlighting the definition of corporate social responsibility (CSR) in public administrations. In this respect, state-owned enterprises (SOEs) are well placed to provide an important example to other companies and society and could be of crucial importance in the promotion and development of socially responsible policies. With these considerations in mind, we analyse the state of research into the practice of CSR within SOEs, seeking to identify the main theoretical and empirical contributions made in this respect, that it will be a useful base for studies in the future. Our results show that research attention has been paid to this issue but significantly less than the large body of work carried out in this respect in the private sector. Most of the studies we identify are descriptive, although a growing body of explanatory research is now appearing. Few studies have been made of the impact of CSR practices on users and this constitutes a possible area for research in the future. Our review shows that research into CSR in SOEs is particularly significant in countries where the state has a strong presence in these companies.
Highlights
Corporate social responsibility (CSR) has frequently been analysed in business literature in recent decades [1] and it is an issue of interest in other research areas, such as public enterprises
Questions related to social responsibility are of major concern to these organisations and their implementation of socially responsible policies can be a benchmark for other business firms [20]. In view of this scenario, the aim of the present research is to analyse the practice of CSR and to determine the issues considered in state-owned enterprises (SOEs), taking into account that prior research has identified the need for such an investigation [6]
The main objective of the present paper is to highlight the main research findings reported on CSR in SOEs and provide a basis to guide the agenda of future investigation in this area
Summary
Corporate social responsibility (CSR) has frequently been analysed in business literature in recent decades [1] and it is an issue of interest in other research areas, such as public enterprises. Scientific and professional interest in the performance of CSR in private enterprises has been widely considered and has grown significantly in recent years, in the public sector the studies are scarce and where the research is incipient its importance is currently growing [4,5]. In which government behaviour is increasingly challenged, commitment to sustainable development and social responsibility plays an ever-more important role [6]. Governments play an essential role in fostering and enhancing CSR and act as a public arbiter in this field [9] through the implementation of fiscal incentives or tax credits, by regulation and by creating rules to help society [9]
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