Corporate Social Issues Research Articles

Pushing hands and buttons: The effects of corporate social issue stance communication and online comment (in)civility on publics’ responses

Despite increasing interest and involvement in corporate social advocacy (CSA) among companies, there are growing concerns among public relations scholars and practitioners regarding the undesired outcomes of CSA communication. To advance the knowledge of whether and how CSA communication might contribute to enhancing publics’ support for an organization, a 3 (organizational issue stance: pro-refugee immigration vs. against-refugee immigration vs. open dialogue) x 2 (social media comment civility: civil vs. uncivil) between-subjects online experiment was conducted with a U.S. adult sample (N = 1388). We found when the organization expressed its pro-refugee immigration stance (in contrast to advocating against refugee immigration or calling for open dialogue), greater support toward the organization was intended by participants. Advocating for open dialogue about refugee immigration resulted in undesired effects only when social media user comments following the CSA communication were uncivil, as it led to higher level of conflicted and cynical feelings sequentially, which in turn lowered participants’ intended support for the organization. Political ideology and pre-existing issue stance were key moderators influencing participants’ responses to the organization’s CSA statement. Theoretical and practical implications for public relations scholars and practitioners are further discussed.

The Impactof PT PLN Tanjung Jati B's Corporate Social Responsibility on the Welfare of Micro, Small and Medium Enterprises

Corporate Social Responsibility (CSR) is a responsibility towards the environment in realizing the social welfare of the community. This study aims to determine the effect of the CSR of PT. PLN Tanjung Jati B on the welfare of the UMKM under its guidance. CSR indicators are the goals of corporate social responsibility (X1), corporate social issue (X2), corporate relations programs (X3) and the welfare of MSMEs (Y).This study uses primary data in the form of data obtained directly in the field, the research sample is 47 MSME CSR respondents guided by PT. PLN Tanjung Jati B 2019. The sampling technique used was simple random sampling. The study was conducted using questionnaires and interviews, the data analysis method used was quantitative method with multiple linear regression analysis approach.In a small scope, based on the results of the T Test (Partial Test), partially the corporate social responsibility goal variable (X1) from tcount 2,300> ttable 1,68107 shows that the goals of corporate social responsibility have a significant positive effect on the welfare of MSMEs. In corporate social problems (X2) from tcount 1.087 <ttable 1.68107 it shows that corporate social issue have a positive and insignificant effect on the welfare of MSMEs and in the corporate relations program variable (X3) from tcount 2.108> ttable 1.68107 shows that the company relations program has an effect significantly positive on the welfare of MSMEs. Meanwhile, the F test (Simultaneous Test) proves that the objectives of corporate socialresponsibility goal, corporate social issue, and the corporate relations program of PT. PLN Tanjung Jati B significantly affects the welfare of MSMEs by 14,445%.

On the value relevance argument

PurposePotential investors need information on corporate social issues to choose less risky investments, but the IASB framework excludes corporate social disclosure from financial reporting, and this corroborates Ohlson (1995) and Myers’ (1999) view that financial statements do not provide all domain variables to predict value relevance. The purpose of this study is to ascertain whether market participants place a premium on the future prospect of the firm when making investment decisions, and if they do, then Ohlson and Myers are correct, and this would be glaring evidence to recommend a rethink on the IASB reporting framework.Design/methodology/approachNigeria provides a realistic research setting to detect value relevance attributable to the IFRS because it is less affected by the 2007/2008 financial crisis. The price model was estimated for Nigerian domestic accounting standards and the International Financial Reporting Standards (IFRS). The means for each predictor were plugged into each estimated equation to obtain the average value relevance of each financial reporting system. Then, the IFRS accounting policies were made to play by the rules of the domestic accounting standards. If, in fact, accounting information is the dominant factor that drives value relevance, then equalizing backgrounds should equalize value relevance, otherwise market participants place a premium on the future prospect of the firm.FindingsThe study detects,inter alia, a significant gap even after equalizing backgrounds, suggesting that market participants look beyond the financial statements in forming perceptions on the future prospect of the firm; e.g. relationship with host communities, development stages of new products in their life cycles, etc.Practical implicationsThe findings ring a bell for the IASB to include metrics of future prospect of the firm in corporate financial reporting so that investors can choose less risky investment portfolios. Furthermore, the findings lend support to Ohlson and Myers’ argument that financial statements do not provide all domain variables to predict value relevance.Originality/valueTo date, no study has reported the amount of value relevance attributable to the IFRS vis-à-vis domestic accounting standards and future prospect of the firm.

Shareholders and managers: Who care more about corporate diversity and employee benefits?

We test two competing theories that explain a firm’s engagement in corporate diversity and employee benefits: socially responsible investment theory and management overinvestment theory. We find that publicly-traded companies with strong shareholder rights are more likely to promote women and/or minorities to the positions of CEO and board of directors in their organizations, conduct business with women- and/or minority-owned operations, and provide better family benefits to their employees than firms with strong management power. These findings indicate that the companies with strong shareholder rights engage more actively in internal aspects of CSR activities, which supports the socially responsible investment theory rather than the management overinvestment theory. Shareholders (i.e. institutional investors) tend to integrate their social goals (i.e. internal CSR issues) and financial goals into their investments. In response to these changes, managers should engage in the internal aspects of corporate social issues more aggressively as the agents of shareholders.

The emergence of problem gambling as a corporate social issue in australia1

Commercial gambling has recently expanded exponentially in Australia such that annual gambling losses now total over $12 billion dollars, representing $886 per adult and 3.4 percent of household disposable income (Tasmanian Gaming Commission 2000). In tandem with this expansion, problem gambling has emerged as a significant social issue. This paper documents how the epistemic community, governments, gambling operators and pressure groups have advanced this issue by tracking their changing stances and the widening expectational gaps between them. It develops an integrated lifecycle model of problem gambling to demonstrate how these four stakeholders have propelled the issue along its lifecycle to the point where resolving it requires substantial alterations in how gambling is operated, marketed, and managed.

A Conceptual Framework of the Corporate Management of Social Impacts: The Case of Problem Gambling

This paper integrates concepts from the corporate social issues management and corporate social performance literature to develop a framework that might inform future investigations into how organisations manage their social impacts. Drawing on a study examining how registered clubs in New South Wales Australia manage one of their social impacts, problem gambling, the paper first documents historical contributors to the emergence of problem gambling as a corporate social issue for the clubs, before assessing their corporate social performance in addressing problem gambling to the satisfaction of key stakeholders. Some insights into the future direction of the clubs in responsible management of gambling are then given. A theoretical analysis reveals the inadequacy of existing conceptual frameworks of corporate social issues management and corporate social performance in fully explaining the research findings to justify the utility of an integrated framework. Seven factors instrumental in explaining how NSW clubs have managed problem gambling are incorporated into an explanatory model that may have application in similar studies. These factors are environmental influences, corporate social orientation, corporate social responsiveness, corporate social responses, corporate social impacts, corporate social performance, and the development of a corporate social issue.