Corporate Social Responsibility Commitment Research Articles

How Do Firms Comply with International Sustainability Standards? Processes and Consequences of Adopting the Global Reporting Initiative

This paper addresses the issue of the influence of global governance institutions, particularly international sustainability standards, on a firm’s intra-organizational practices. More precisely, we provide an exploratory empirical view of the impact of the Global Reporting Initiative (GRI) on a multinational corporation’s corporate social responsibility (CSR) management practices. We investigate standard compliance by comparing the stated intention of the use of the GRI with its actual use and the consequent effects within the firm. Based on an in-depth case study, our findings illustrate the processes and consequences of the translation of the GRI within the organization. We show that substantive standard adoption can lead to unintended consequences on CSR management practices; specifically it can influence the management structure and CSR committee function; the choice of CSR activities, the relationships between subsidiaries, the temporal dimension of CSR management and the interpretation of CSR performance. We also highlight the need to look at the relationship dynamics (or lack of) between standards. Finally, we illustrate and discuss the role of reporting and its influence on management in order to better understand the internal issues arising from compliance with standards.

Evaluating the Mediating Effect of Perception of Corporate Social Responsibility Commitment

This paper uses the social identity theory and the theory of planned behavior to explore factors affecting consumer purchase intentions. Additionally, considering the theory of the extended self, this paper tries to (1) evaluate whether consumers' perception of a firm's corporate social responsibility (CSR) commitment has a critical effect on their purchase decisions and (2) test that perception's mediating role in consumers' purchase-decision process. CSR can be defined as the voluntary integration of social concerns into business operations and interactions with stakeholders. Self-reported survey data were obtained from 558 customers of mobile phone stores. Study hypotheses were tested using multiple regression and hierarchical regression. This study found that consumer–company identification has a positive effect on purchase intentions, consumer perception of CSR commitment mediates the relationship between consumer–company identification and purchase intentions, and consumer perception of CSR commitment (economic, legal, ethical, and discretionary responsibilities) has a significant effect on purchase intentions. Social responsibility activity has become a new indicator of consumer satisfaction, and it is also a critical factor in determining consumers' purchase intention. Therefore, the integration of CSR and marketing strategies is indispensable for maintaining and creating competitive advantages. This paper aims to identify determinants of purchase intentions and the role that CSR plays in consumers' purchase-decision process. The results of this paper can be a reference for businesses in devising business strategies based on consumer needs.

Corporate Social Responsibility Commitment, Organizational Citizenship Behavior, Innovation Behavior: Management of the Moderating Effects of Career Characteristics

본 연구에서는 연구대상인 CSR을 의무적인 규제로 인식하기보다는 보다 적극적인 방향에서 기업의 경쟁력을 강화하는 방향으로 모색하고자 하였다. 이를 위해 CSR에 관한 사회적 요구가 높아 지고 있는 상황에서 기업의 경쟁력의 원천으로 CSR의 전략적 활용을 위해 CSR이 종업원의 성과에 미치는 영향에 대해 분석함으로써 종업원의 성과를 예측하는 중요한 변수로서...

Accountants' construction of CSR competencies and commitment

Purpose– The article's main purpose is to investigate the relationship between organizational and professional commitment and accountants' construction of corporate social responsibility (CSR) competencies.Design/methodology/approach– A survey of accounting professionals in Canada (chief financial officers/finance directors) was conducted to ask them about their organization's CSR position, their openness to CSR, involvement in related activities, the codified knowledge they use and their organizational and professional commitment.Findings– The results show the dominance of normative commitment to the profession or organization and its relationship with professional CSR training. Professional CSR training and organizational and other CSR training activities are also related to the professional's openness to CSR.Research limitations/implications– The study's main limitation is the small number of participants. Future research is needed to investigate the conditions under which normative commitment is developed.Practical implications– The results make a practical contribution by suggesting that organizations seeking to involve accounting professionals in CSR activities might want to consider encouraging them to get CSR training using professional resources because of its link to both forms of normative commitment. Further, the findings indicate that the profession could integrate CSR issues more extensively in its accreditation process to enhance its role as a resource provider in the construction of accountants' CSR competencies.Originality/value– To the authors' knowledge, the study is the first one to investigate the relationship between organizational and professional commitment and accountants' construction of CSR competencies.

Tourism, development and corporate social responsibility in Livingstone, Zambia

The city of Livingstone has experienced rapid tourism growth over the past 20 years, as Zambia has attempted to diversify its economy that has been traditionally driven by copper and natural resource extraction. As tourism has grown in Livingstone, the importance of the industry in providing more than just economic progress and growth has been debated, in line with changing global priorities for tourism development. Tourism, as a means for community growth and upliftment is now commonplace within tourism discourse, an issue which is reflected in discussions about poverty reduction and developing sustainable tourism in Livingstone. The potential of corporate social responsibility (CSR) as an agent for positive tourism development, however, remains largely unexplored. This paper examines different levels of CSR commitment within Livingstone, demonstrating that significant positive impacts among local communities have resulted from some CSR initiatives. Consideration is also given to possible future measures that might ensure that CSR becomes more commonplace in Livingstone and elsewhere, as an essential part of community empowerment and development associated with a growing tourism industry.

Who Should Be on a Board Corporate Social Responsibility Committee?

How to design the composition of a board corporate social responsibility (CSR) committee in order to positively impact corporate social performance is the focus of this empirical investigation. Cor...

The Strategic Impact of CSR Consumer-company Alignment

The impacts of businesses on both environment and societies urge consumers to reflect on the sustainability of the current business approaches, and push them toward a greater environmental and social responsibility. Therefore, in order to establish a long-lasting relationship with their consumers, companies have to interpret and manage such increasing consumer awareness and, consequently, align their business activities to it. Following this lead, we propose a methodology for assessing the fit among Corporate Social Responsibility (CSR) commitment, as disclosed by a company in its Sustainability Report, and consumer demands and perceptions about its social and environmental performance.

TECHNOLOGICAL POSTURE AND CORPORATE SOCIAL RESPONSIBILITY: EFFECTS ON INNOVATION PERFORMANCE

Interest in the relationship between innovation and Corporate Social Responsibility (CSR) has grown considerably in the last few years. The aim of this paper is to analyze the relationship between a company’s technological posture and CSR, as one of the main determinants of technological innovation performance. From knowledge-based and stakeholders’ theories a structural equations model of relationships was established and statistically tested through Smart PLS on a sample of Spanish firms from the renewable energy sector. Our findings suggest that in these kinds of industries, leadership postures (proactive strategies) lead firms to engage in high levels of CSR commitment. Moreover, CSR activities are positively related to innovation performance, which suggests that the higher the level of a firm’s engagement in CSR activities, the greater the possibility of achieving further innovation derived from the exploitation of its stakeholders’ knowledge.

The Effects of Social Media on Environmental Sustainability Activities of Oil and Gas Multinationals in Nigeria

AbstractThis article explores the role of communication in shaping corporate social responsibility (CSR) policies, addressing stakeholders' criticisms of the multinationals' sustainability commitment and in building intangible assets like corporate reputation. Given the challenges posed by institutional pressures as well as pressures of climate change and social media technology, this article suggests that communication—social media—can be used to advance the multinationals' CSR commitment for a more sustainable future in Nigeria's Niger delta. In the era of new media communication, this is redoubled as multinational corporations (MNCs) as well as other stakeholders can effectively and rapidly influence policies and public opinion on social and environmental issues given the reach, speed, and user‐generated content application flexibility of social media. Thus, social media can serve as platforms to address sustainability issues, as well as the prolonged poor corporate‐stakeholder relations in the region, which is in the shadow of oil exploration and climate change. © 2013 Wiley Periodicals, Inc.

Do CSR actions in retailing really matter for young consumers? A study in France and Norway

This research explores how young consumers perceive Corporate Social Responsibility (CSR) actions of French and Norwegian food retailers, and how these actions affect brand image, brand associations (adjectives, verbs, and names) and consumer–retailer relationships. It uses a qualitative methodology with in-depth interviews. This exploratory study shows that French and Norwegian young consumers have problems linking CSR with food retailing, and they question retailers' true commitment to CSR. Young French consumers had stronger brand associations than young Norwegians. Therefore, we argue that, CSR commitment among retailers in both countries is likely to positively affect retailer brand image. Nevertheless, CSR related products could also be associated with higher prices and may exclude low-income consumers.

A tale of two standards on responsible management education

Purpose – The purpose of this article is to explore what ISO 26000, the global guidance standard for organizations wanting to implement corporate social responsibility (CSR), has to offer to improve the principles for responsible management education (PRME) and its implementation by business schools.Design/methodology/approach – Through an in‐depth analysis of ISO 26000 and beyond the general value of ISO 26000 in providing suggestions for CSR implementation, several insights for management education are derived. These insights are consequently applied to both the principles within the PRME framework and to results from research into the application of the PRME.Findings – The article argues that ISO 26000 offers insights related to the revival of corporate morality, the importance of idiosyncratic CSR (particularly relating to internal organizational processes), the credibility enhancement of PRME‐based CSR commitments and the importance of engaging in community involvement by business schools. Next to th...

Determinants of the Web accessibility of European banks

This paper aims at identifying the factors influencing the implementation of Web accessibility (WA) by European banks. We studied a database made up of 49 European banks whose shares are included in the Dow Jones EURO STOXX® TMI Banks [8300] Index. Regarding the factors for the implementation, we considered three feasible reasons. Firstly, WA adoption can be motivated by operational factors, as WA can aid in increasing operational efficiency. Secondly, we expect large banks to have higher WA levels, as small firms face competitive disadvantages with regard to technology adoption. Lastly, WA can also be understood as a part of the Corporate Social Responsibility (CSR) strategy, so, the more committed a bank is to CSR, the more prone it will be to implement WA. Our results indicate that neither the operational factors nor the firm size seem to have exerted a significant influence on WA adoption. Regarding CSR commitment, results indicate a significant influence on WA adoption. However, the effect of the influence is contrary to that hypothesized, since more CSR-committed banks have less accessible Web sites. A possible reason for this result is that banks not included in the CSR indexes try to overcome this drawback by engaging in alternative CSR activities such as WA.

Professional football clubs and corporate social responsibility

PurposeThe subject of CSR is nowadays widely discussed, as is its relevance to the sport entertainment industry. The objective of this research was to investigate corporate social responsibility (CSR) actions in the professional European football league and its impact on clubs’ brand image.Design/methodology/approachThe first part of this research discusses some particular points of the world's biggest sport entertainment, which is soccer. Then a definition of the meaning of CSR for this particular sector will be outlined. The CSR values adopted by sport clubs are observed in first division football in France. This approach has been combined with brand theories.FindingsThe specific research protocol evaluates consumers’ perceptions. The method which is developed measures and analyses the impact of CSR commitment on spectators’ brand perception. In linking CSR to brand image, two managerial viewpoints are discussed. CSR is synonymous with a company's social and ethical commitment. Brand theories outline the nature of brand equity. The authors apply these two complementary considerations to professional football clubs and argue that Keller's model of customer‐based brand equity has to be reconsidered for football clubs.Practical implicationsThis research highlights that CSR has to become part of management strategies.Originality/valueThe authors draw attention to the argument that the professional sport entertainment industry requires a specific CSR management strategy which goes beyond the local level or the operational level of one single club. These clubs have to perform well in competition. But, as in no other industry, they have also to be “good” brands.

Sustainable Tuna – Can the Marketplace Improve Fishery Management?

ABSTRACTTuna is a major global seafood commodity and thus of significance to retailers in most countries, but especially in countries consuming large quantities of canned tuna such as the United Kingdom, United States and many European countries. Some key species are under heavy fishing pressure, and companies realize that without conservation oriented management their future supplies may be in jeopardy.Sustainable sourcing policies are becoming an integral part of supply chains for seafood products. Under the influence of public opinion bodies such as the media and environmental NGOs, many retailers have adopted seafood sourcing policies in the past decade.The business strategy of any particular company in seeking to support sustainable fishing can vary, but may include the pursuit of market opportunities, protection from damaging publicity and corporate social responsibility commitments. Companies that seek to involve themselves in fishery sustainability issues need to be committed to broad based partnerships with other companies and NGOs, and transparency about all aspects of their decision making, intentions and progress.The sustainable seafood movement has proven persistent and adaptable, and this is increasing the number of retailers seeking sustainable tuna. In a demand driven market economy this growth will surely be influential. Copyright © 2013 John Wiley & Sons, Ltd and ERP Environment

Corporate responsibility management in fast fashion companies: the Gap Inc. case

PurposeThe purpose of this paper is to describe the strategic role of corporate social responsibility (CSR) in global fast fashion companies.Design/methodology/approachDrawing on the management literature on CSR, corporate social performance and the benefits of a socially responsible behaviour, a conceptual framework of corporate responsibility management is presented. The Gap Inc. case is analyzed to prove how CSR commitment creates stakeholder partnerships and improves corporate brand image.FindingsThe main output of corporate responsibility management is solid stakeholder relationships resulting in: employee attraction and motivation, powerful brand, enhanced consumer perceptions, profitability. Through the corporate responsibility management process, fast fashion companies can obtain a sustainable development.Originality/valueExisting CSR research is primarily focused on a specific level of analysis. Instead the corporate responsibility management framework aims to contribute to a comprehensive analysis of CSR. Moreover it addresses the role of CSR practices in the fast fashion sector which has been rarely investigated to date.

Advertising corporate social responsibility

PurposeThe purpose of this paper is to examine how social topic information (STI) and corporate social responsibility commitment (CSRC) substantiate the firm's CSR claims and promote message persuasion.Design/methodology/approachA 2×2 between‐subjects experimental design was used to examine the impact of STI and CSRC on output variables using an online sample of 176 participants in Australia.FindingsThe study found that manipulation of STI had a statistically significant impact on outcome variables, but that CSRC did not.Research limitations/implicationsThe study was limited to Australia and used a fictitious brand in the experiment.Practical implicationsFor marketing communications and brand managers, this study informs CSR‐based corporate image advertising.Social implicationsSupport for more socially responsible businesses through responsible consumption can potentially transform product attributes and markets. More effective CSR communication is critical to this response.Originality/valueTo date, no research has examined how consumer persuasion of CSR advertising claims might be enhanced using message variables. This study has implications for theory and practice for the effective communication of pro‐social achievements, and suggests further research areas.

Does Corporate Social Responsibility Hit the Mark? A Stakeholder Oriented Methodology for CSR Assessment

Is corporate social responsibility (CSR) commitment effectively disclosed through a company's sustainably report? Moreover, in what measure is a company's CSR commitment really acknowledged by its stakeholders? Because it has been observed that stakeholders' recognition of a company's social and environmental conduct highly impacts the business returns of CSR initiatives, it is therefore not surprising that measurement of the stakeholder perception is a key issue for CSR assessment.In this paper, we propose a method enabling companies to evaluate the effectiveness of their CSR policies both in terms of disclosure and capacity to fulfill both stakeholder social and environmental expectations. The method we propose compares, through a gap analysis, three measures as follows: the company commitment disclosed through its sustainability report, the company CSR commitment perceived by its stakeholders, and the CSR commitment that stakeholders require to the company. The outcome of the proposed methodology provides managerial insights for evaluating the effectiveness of ongoing CSR practices and for formulating CSR strategies. An application illustrates the use of the methodology in practice. Copyright © 2013 John Wiley & Sons, Ltd.

Turning Corporate Social Responsibility‐driven Opportunities in Competitive Advantages: a Two‐dimensional Model

Employing corporate social responsibility (CSR) for competitiveness enhancement requires a radical change in managerial thinking and new tools for supporting business activities. Indeed, the lack of suitable measures for detecting the stage of a company CSR cultural development hinders the identification and exploitation of business opportunities related to CSR. Following this lead, in this paper, we propose a two‐dimensional CSR model for supporting managers in their pursuing for long‐term competitiveness, turning CSR‐driven opportunities in business advantages.The model is based on two dimensions: the “CSR development” dimension and the “CSR commitment” dimension. The CSR development dimension allows decision makers to position companies with respect to the stage of their CSR cultural evolution, whereas the CSR commitment dimension assesses companies' degree of commitment based on their economic, legal, ethical, and philanthropic CSR performance. The position that a company occupies in the two‐dimensional CSR model describes both its actual stage of CSR cultural development and its CSR commitment. Finally, the model is employed to a case study in the banking sector. Copyright © 2013 John Wiley & Sons, Ltd.

Measuring the Immeasurable? A Multidimensional Study of Corporate Social Responsibility Perceptions and its Impact on Customers: A Study on Select Industries in North Odisha

This paper examines the question of measurability of the impact of corporate social responsibility (CSR) on customers and business performance in North Odisha. Presuming that a company's institutional environment matters to its CSR strategy, this article aims to contribute to the establishment of a more comparatively and structurally oriented framework for analysing CSR. ‘If a tree falls in the forest and no one is around to hear it, does it make a sound?’, paraphrasing this proverbial philosophy question, we ask ‘If a company has a strong CSR commitment but nobody recognises it, does it produce any benefits?’. Business returns from CSR practices, such as customers’ loyalty and company reputation, depend heavily on how the stakeholders perceive the company's social behaviour, making the measure of stakeholder perception a key issue in the process of CSR assessment. In this paper, the analysis of CSR activities, as perceived by the stakeholders, reveal some lessons on CSR practices in North Odisha, which can provide guidance to corporate entities for better implementation and impact study.

Study on the Relationship between Corporate Social Responsibility and Organizational Commitment

Research on Corporate social responsibility (CSR) majorly describes its effects on corporate financial performance or consumers’ behavior towards CSR. Relatively few studies have focused employee’s reactions towards CSR. The purpose of this study is to investigate if and how CSR perception influence employee organizational commitment, which is very significant for organizational performance. Compared with previous work, this study not only analyses the aggregate relationship between CRS and organizational commitment, but also investigates the relationship between various dimensions of these two variables. The study found significantly positive relationship between CSR and employee organizational commitment as a whole, and also found positive relationship between each aspect of CSR and different dimension of organizational commitment. In addition, this study also proves that organizational identification is the intermediary between employees’ perception of CSR and organizational commitment.