Concept Of Corporate Social Responsibility Research Articles

The Concept of Corporate Social Responsibility

Objective: Recognize as concepts, from a set of statements considered as concepts of Corporate Social Responsibility, those that fit into the propositions of the Analytical Theory of Concepts, with the aim of identifying what is a concept about Corporate Social Responsibility in a group of previously selected statements. Theoretical Framework: Dahlberg's Analytical Concept Theory (1978a. 1978b) stands out, supported by Dixit (2023), Ewanlen & Yuosou (2023), İzmir (2023) and others mentioned in their own subsection, in addition to Elkington (2012) and Hjørland (2009), providing a solid basis for understanding the context of the investigation. Method: The methods used in this research include qualitative and descriptive research with content analysis, collected from 97 documents published in 2023, collected from the Capes database; Ebsco and Google Scholar; in addition to other compositions directly from free search engines and publishers' websites. Results and Discussion: The conceptual meaning of Corporate Social Responsibility (CSR) follows the managerial positioning in its environment, seeking to maximize profitability, directly reflecting on the society that surrounds it, with the human factor as the final process. Of the concepts raised and accepted as concepts, the following aspects were: continuous and regular commitment; organizational behavior; ethical standards; self-regulation and strategic management. Research Implications: The practical and theoretical implications of this research are discussed, providing insights into how the results can be applied or influence practices in the academic field, with the formation of corresponding theoretically based concepts, entering the applied area by enabling the decision-maker to better understand the actions of Social Responsibility. These implications can cover areas such as Information Science, Knowledge Science and other areas. Originality/Value: By observing the conceptual formation of Corporate Social Responsibility, this study contributes to the literature by providing interested parties with the appropriate positioning of what a concept is in Corporate Social Responsibility with the inclusion of 10 validated authors/concepts. The relevance and value of this research are evidenced by bringing to light the understanding that not everything that is considered a concept of Corporate Social Responsibility can be classified as a concept, since for the proper construction it is necessary to observe parameters that fit it into one of the theories of concepts – in this particular case, the Analytical Theory of Concept.

Research on Corporate Social Responsibility in Public Relations: A Hybrid Review Through Topic Modeling Analysis and Way Forward

ABSTRACTDespite the growing significance of corporate social responsibility (CSR) in corporate public relations (PR) strategies, there has been a paucity of comprehensive reviews of the extant CSR literature within the PR discipline. The aim of this study is to investigate the relationship between the concept of CSR and the discipline of PR through a hybrid concept‐discipline‐focused review. We employed latent dirichlet allocation (LDA) via topic modeling as a novel approach for intellectual structure analysis. The dataset for this review comprised 246 peer‐reviewed articles on CSR published between 1975 and 2022. Based on the LDA results, five topics were identified and discussed: the political CSR stream, social media‐oriented CSR, consumer‐oriented CSR, CSR reporting, and business‐oriented CSR. Additionally, implications for both academic and practical applications were drawn, along with recommendations for future research. This study is pioneering in its contribution to the literature and practice of CSR‐related PR research, offering insights into the intellectual structures and trends within this field.

Assessing the relevance of the concept of political corporate social responsibility in management research

AbstractShould we still use the concept of political corporate social responsibility (PCSR) in management research? In response to recent and significant challenges in the management literature regarding the relevance of PCSR as a concept, we conduct a review of the literature in the field. We combine a bibliometric analysis and a qualitative content analysis to assess the use of the concept of PCSR between 2005 and 2022. We contribute to the PCSR literature in four ways: First, we map the field of PCSR in order to develop an objective understanding of the concept. Second, we demonstrate that PCSR exhibits the features of a concept, and that current research has begun to address some of the significant challenges that question its relevance. Third, we identify the four pillars at the base of the concept and uncover a fifth pillar: the dynamic perspective of PCSR. Last, we propose research directions to strengthen the PCSR concept and enrich its contributions to theory and practice.

Corporate Social Responsibility: A Paradigm Shift towards Organizational Care for Employees’ Wellbeing

Corporate Social Responsibility (CSR) has gained significant attention in recent years, with organizations increasingly focusing on their impact on society and the environment. However, while many organizations prioritize external stakeholders, the well-being of internal stakeholders, particularly employees, is often overlooked. This article contends that an authentic socially responsible organization should care for the well-being of both external and internal stakeholders equally. Through a literature review, this study examined the concept of CSR in the context of employees’ well-being. It developed a conceptual framework to theorize how deliberate organizational initiatives can improve employees' overall well-being, ultimately contributing to their quality of work life and life satisfaction. The study highlights the importance of responsible organizations demonstrating a strong sense of responsibility towards their employees through organizational care and implementing sound workplace practices and policies. This study emphasizes the need for increased attention to the internal dimensions of CSR and greater transparency in reporting structured practices that support employees’ well-being.

Proposing A Nonmainstream Concept of Corporate Social Responsibility through Islamic Perspective

Abstract: Proposing A Nonmainstream Concept of Corporate Social Responsibility through Islamic Perspective Purpose: This article aims to criticize the concept of CSR from an Islamic perspective. Method: Researchers employed hyper-post phenomenology as a methodological approach. Results: The results show that the practice of CSR by Islamic banks in Indonesia has shifted from social to material goals. CSR is only a legitimization tool for "sharia" and from Islamic banks to reap greater profits. Novelty: This research uses the Islamic paradigm, which calls for interdimensional unity by placing spiritualism as its epicenter. Contribution: This article creates a policy framework for integrating social programs with Islamic banks' objectives to achieve falah. Abstrak: Mengusulkan Konsep Tanggung Jawab Sosial Perusahaan yang Nonmainstream dalam Perspektif Islam Tujuan: Artikel ini bertujuan untuk mengritisi konsep CSR dari perspektif islam. Metode: Metode penelitian ini adalah hyper-post-fenomenologi Hasil: Hasil menunjukkan bahwa praktik CSR oleh bank syariah di Indonesia telah terbukti terjadi pergeseran dari tujuan sosial ke tujuan materi. CSR nyatanya hanya menjadi alat legitimasi atas "sharia" dan dari bank-bank Islam untuk meraup laba yang lebih besar. Kebaruan: Penelitian ini menggunakan paradigma Islam yang menghendaki adanya kesatuan antardimensi dengan menempatkan spiritualisme sebagai episentrumnya. Kontribusi: Artikel ini berkontribusi pada pembuatan kerangka kebijakan untuk mengintergrasikan program sosial dengan tujuan bank syariah sendiri, sehingga dapat tercapai falah.

How Kuwaiti Companies Communicate their Social Responsibility Roles: A 10-Year Content Analysis of CSR Concepts and Themes

Objective: Using institutional theory as the theoretical framework, this study aims to provide new knowledge about the social roles of Kuwaiti companies in terms of social responsibility concepts and themes that are reflected in their reports. Methods: The study relied on quantitative data collected from 490 annual and corporate social responsibility reports of leading Kuwaiti companies from 2010 to 2019. This study analyzed how these companies communicate their social roles in terms of concepts and themes that are prevalent in the literature and their statistical association with each other, type of industry, and the 10-year timeframe. Results: The study provided empirical insights demonstrating that corporate social responsibility (CSR) as a concept is dominant and institutionalized in the social responsibility discourse of Kuwaiti companies, while corporate sustainability and corporate community involvement compete to be part of that discourse and are in the process of being institutionalized. An analysis of the salience of the social themes in the reports showed that issues related to the environment and community are increasing at an exponential rate. The findings showed that the banking and telecommunications industries represent the leading sectors of the social responsibility scene in Kuwait, and that industry type is not relevant to CSR efforts. The implications of these findings are discussed in relation to institutional theory, public relations, and strategic communication.

Untangling business model innovation in family firms: Socioemotional wealth and corporate social responsibility perspectives

Despite the increasing interest in business model innovation (BMI) as a way to improve the performance of firms, and the predominance of family firms (FFs) in modern economy, these two topics have so far not been combined. Drawing on socioemotional wealth (SEW) theory and the corporate social responsibility (CSR) concept, and on insights from research into BMI, we conduct a qualitative analysis using data from fifteen European FFs, examining the strategic and BM focus, the nature of the BM renewal, and the process and outcomes of BMI on their business models (BMs). Our results identify several BM configurations, with a focus on (1) growth by internationalization in combination with attention to increased quality in value creation, and (2) profit orientation based on increased efficiency, enabled by digitalization, mainly in the value delivery components of a BM. The latter reflects distinctive, innovative capabilities found in FFs, that contribute to the preservation of family objectives, as suggested by SEW theory and business orientation on CSR. Furthermore, there is a link between family involvement and limited, but specific, knowledge-related resources, and the way the dynamic BMI process is governed and executed.

Corporate Social Responsibility in the Missions and Visions of Research Institutes

ABSTRACT The concept of scientific social responsibility is appealed to in the context of research institutes more often than the concept of corporate social responsibility. Although the objective of research institutes is largely to act on behalf of the economy, for social good, and to support social activities and innovations, little research has been done on their sense of social responsibility. The aim of this article is to identify elements of social responsibility in the mission and vision of Polish research institutes (including both formal mission and vision statements, as well as informal “declarations” to similar effect). First, a critical analysis of the literature on the subject (66) was carried out, which served as the basis for developing a critical analysis of social responsibility in research institutes. This was followed by a content analysis of 88 mission and vision statements of Polish research institutes. The results, presented using R and WordArt, indicate that the missions and vision statements of Polish research institutes rarely include elements of social responsibility, despite the fact that members of the institutes’ community make such declarations. This implies the need for further research: 1) from the perspective of the institutes’ employees, concerning the diagnosis of informal activities that can be qualified as socially responsible activity; 2) from the perspective of the directors of research institutes. The purpose of further research should be to prepare recommendations that can be used in the development and implementation of the institutes’ strategies.

Employee Happiness and Green Practices: A Case Study of Internal Corporate Social Responsibility

The concept of Corporate Social Responsibility (CSR) has arisen as a result of due to the increase in pollution and excessive exploitation of the Earth's resources, as well as the human resources caused by the activities of companies that seek to make profits at any cost. As resources have become increasingly limited and human performance has decreased due to burnout, and also because current generations move from one job to another if they consider that the organizational environment does not provide them a certain degree of comfort, companies have had to adapt certain policies to support both the environment and employees. Thus, the role of the current research is to identify those components of internal CSR that impact employee happiness, as well ase components of internal CSR that impact employee happiness and green practices. In this sense, by applying a questionnaire addressed to a number of 123 respondents whose answers were imported into Smart PLS, it was wanted to validate the hypotheses according to which the variables work-life balance and equal opportunities, adaptability to change, and occupational health and safety have a role in defining employee happiness, as well as green practices within companies.

Will leadership styles lead enterprises toward green marketing orientation?

<p>To continually deepen Taiwan’s corporate governance and enhance corporate sustainable development, the Taiwanese government has developed sustainable policies and measures to achieve the net-zero goal. The study utilized data from a longitudinal multiple case study of 17 Taiwanese company’s employees to provide an overview of the impact of characteristics of leadership on Corporate Social Responsibility (CSR), green marketing orientation and firm performance in different industry (mainly service industry). This paper discovered that if the enterprise embraces a CSR concept, it tends to integrate green marketing into its operational thinking. Green marketing orientation might affect the relationship between CSR and firm performance. Furthermore, based on the resource-based theory, when the leadership styles of top managers guided employees to understand the significance of green marketing orientation, may influence firm performance.</p> <p> </p>

Participative management style in SMEs: Influence of CSR factors. Empirical evidence from the Visegrad Group

The aim of this study was to define significant corporate social responsibility (CSR) factors that determine the use of participative management style in SMEs and quantify this influence. In order to achieve this objective, a questionnaire survey was conducted on a sample of 1,398 SMEs across V4 countries. The data was collected through computer-assisted web interviewing by MNFORCE, a well-known market research firm. The empirical research was conducted in June 2022. The fundamental relationships and interconnections between CSR and the use of a participatory management approach were substantiated through the application of regression analysis. The research results demonstrated that a portion of these CSR factors significantly affects the application of participative leadership in SMEs. The strongest impact is observed for entrepreneurs' belief that CSR makes it possible to acquire satisfied, loyal, and motivated employees. The second most significant factor determining the application of participative leadership style was factor X3 (the average value of the correlation coefficient was 0.208). The potential opportunity to gain competitive advantage through the implementation of CSR also motivates entrepreneurs to apply participative leadership in SMEs; as the third most significant factor, it had an average correlation coefficient of 0.199. Finally, entrepreneurs' belief that implementing CSR has an impact on improving firm performance also proved motivating for SMEs. This study has significant practical implications. The results should motivate managers to implement essential attributes of the CSR concept, especially concerning their own employees. Managers should also recognize the importance of assessing and implementing appropriate HRM policies regarding skills, motivation, and opportunities for their employees in order to enhance business performance.

Economic Obligations in Implementing Corporate Social Policy of Large Entrepreneurial Structures in the Russian Federation

The subject of the article is economic obligations in the implementation of social policy of large business structures. The aim of the study is to describe and summarize the practices of implementing economic obligations in the corporate social responsibility of large business structures, supplemented by identifying its impact on the performance indicators of the enterprise. The object of the study is the public joint-stock company KAMAZ — the largest automobile corporation of the Russian Federation, one of the 20 leading world manufacturers of heavy trucks, promoting the positioning of a socially responsible enterprise, which is reinforced in practice by the company’s leading positions in thematic ratings. The methodological basis of the study was the concept of corporate social responsibility. Research methods include case study, correlation and regression analysis. As a result, the relationship between investments in human capital and labor productivity of personnel was proven. Social programs within the framework of internal corporate social responsibility affect the interest of employees in labor relations, increase motivation, level of involvement and activity of personnel. Furthermore, the analysis revealed and proved the connection between investments in sustainable development of the enterprise and revenue. Social security of employees and satisfaction with working conditions motivates them to work more conscientiously, increase the level of involvement and activity of personnel. Thus, the efficiency and quality of work performed by personnel increases, and this in turn has a positive impact on the financial results of the company.

Теоретичні засади формування корпоративної соціальної відповідальності в агробізнесі

The research paper aims to substantiate the theoretical foundations of corporate social responsibility, determine its place and role in modern economic science, and analyze the features of corporate social responsibility in agribusiness. In the article, we used the abstract-logical method to identify the theoretical foundations of the development of corporate social responsibility in agribusiness. Additionally, we researched the evolution of management practice and various approaches to interpreting the concept of “corporate social responsibility” using a monographic approach. We also used the method of analysis and synthesis to identify the key characteristics of corporate social responsibility and to distinguish the levels of corporate social responsibility in agribusiness. The article explores the development of “corporate social responsibility”. It defines a system of critical concepts, introductory provisions, and approaches that form the framework of corporate social responsibility. The concept of “corporate social responsibility” is theoretically interpreted and is commonly viewed as one of the elements of sustainable development. The article also discusses the specificities of using different approaches to interpret the concept of “corporate social responsibility” in management practice — elements of scientific novelty. A thorough analysis of the main characteristic features of corporate social responsibility was carried out, and the levels of corporate social responsibility in agribusiness were determined. The essential elements of internal and external corporate social responsibility in agrarian business were identified. Research has established that the most acceptable approach is that corporate social responsibility in agribusiness is considered the responsibility of an enterprise in the agrarian sector to its employees and other stakeholders (society, consumers, state authorities, public organizations, etc.), with which the organization interacts in the process own activity. The author has developed a mechanism for implementing the concept of corporate social responsibility in agribusiness. Practical relevance. Implementation of a mechanism for the implementation of social responsibility in agribusiness developed by the author in the activities of enterprises of the agrarian sector of the economy of Ukraine (based on the systematization of internal and external CSR with a division into reactive and strategic), which will contribute to the mitigation of already existing problems and negative consequences of the company’s activities and the successful implementation of the strategy CSR regarding the formation of a positive image of agrarian formations. Keywords: social responsibility, corporate social responsibility, corporation, the concept of implementation of state policy in the sphere of promoting the development of socially responsible business in Ukraine, agribusiness, and the mechanism of implementation of the concept of CSR in agribusiness.

Теоретичні аспекти формування системи обліку корпоративної соціальної відповідальності

The article is dedicated to substantiating the necessity of implementing accounting for corporate social responsibility (CSR) and developing the theoretical aspects of this process. The study’s relevance is driven by the increasing adoption of the CSR concept, which involves integrating environmental, social, and ethical factors into business activities, necessitating the management of these processes. A sufficient information base is required for planning, assessing, and analyzing actions, which can be developed within an accounting system. Therefore, an essential aspect of supporting the development of socially responsible activities is forming an accounting system of CSR as an informational foundation for management processes. The article aims to systematize the theoretical aspects of developing an accounting system for corporate social responsibility to provide information support for enterprise management. The article characterizes the essence and critical features of the CSR concept and identifies ways to enhance business social responsibility. It demonstrates the role of implementing an accounting system in improving the management of socially responsible activities. The main theoretical aspects of developing such an accounting system are presented, along with its essential elements: goals, objectives, subjects, objects, and scope. A general approach to developing an accounting system for managing corporate social responsibility is proposed. Applying a systematic approach to forming information on the development of corporate social responsibility based on the combination of financial and management accounting is justified. A general approach to creating a comprehensive accounting system for CSR and the interrelation of financial and management accounting subsystems is presented. Responsibility centers are proposed to implement management accounting to ensure practical analysis and control of CSR performance indicators, mainly focusing on social expenses. The research results can be applied to enterprises to organize accounting systems for socially responsible activities aimed at managing CSR. Keywords: reporting, information, corporate social responsibility, management, management accounting, financial accounting.

A bibliometric perspective: three stages of green knowledge management thematic evolution in business literature

Purpose Green knowledge management (GKM) has become a more prominent research topic because of its ability to balance business sustainability, performance and society's well-being. The purpose of this paper is to study how GKM literature evolved before and after two major events: the introduction of sustainable development goals (SDGs) and the first conceptualization of GKM. In this paper, GKM is holistically examined following the stages of the knowledge management cycle, a framework for organizational knowledge-processing phases. Design/methodology/approach This study performed a bibliometric analysis of 1,274 papers related to GKM from 1995 until January 2024. Findings Over the three decades, this research outlined the intertwined relationships between core themes in the domain such as knowledge management in the context of corporate social responsibilities, sustainable development (SD), competitive advantage and so on, and popular theories. GKM evolved from an “industrial and technical view” of knowledge management to a more emerging perspective of a “social process.” Emerging themes were identified such as green innovation, information security or organizational learning sub-themes with key technologies like block-chain, big data analytics and artificial intelligence. Future research can explore themes such as green knowledge integration, green entrepreneurship, green supply chain and green knowledge integration capabilities. Practical implications This review offers practitioners a holistic picture of GKM to tackle emerging environmental concerns and increase businesses' competitive advantages. This study provides insights into the future practices of GKM, incorporating emerging technological advancement, to gain green intellectual capital and build dynamic capabilities for sustainability. Originality/value To the best of authors’ knowledge, this study is the first to provide a comprehensive picture of the GKM literature, from its earliest forms of corporate social responsibility and SD until the introduction of SDGs, and in combination with the evolution of knowledge management cycle stages.

The effect of corporate social responsibility hybridity on firm performance: moderating role of aspirational talk

PurposeThis study explores a novel conception of corporate social responsibility (CSR) hybridity and investigates its effect on returns following CSR announcements and the moderating role of aspirational CSR talk.Design/methodology/approachBased on an event study of 136 Chinese companies’ CSR announcements, this study empirically insights into an overall tension between the short-term firm performance (FP) loss and medium-term FP success of CSR hybridity.FindingsFirst, CSR hybridity has a negative impact on short-term FP. Second, although there is positive effect on medium-term FP, this influence is not permanent. Third, aspirational CSR talk has a moderating role on the positive relationship between CSR hybridity and FP. These results point to the unique features of hybridity that require time to diffuse the impacts.Originality/valueFirst, by adopting new concept of CSR hybridity, this study contributes to the literature by considering better solutions to integrate strategic CSR. Second, by investigating the complexity of the CSR hybridity–FP dialogue, the results provide insights into the questions of why and when organizations could be incentivized to adopt hybrid CSR approaches. Third, this study contributes to the CSR–FP and stakeholder literature by demonstrating that aspirational talk is key in CSR’s medium-term success. The implication of this is a growing pressure on companies’ CSR communications with investors through managerial talk that depicts organizational ambitions for CSR engagement.

The Concept of Corporate Social Responsibility in Higher Education Institutions in Perspective Ketadulakoan

This research aims to reconstruct the concept of Corporate Social Responsibility (CSR) in Higher Education Institutions (or University Social Responsibility) from a religious perspective. The Critical Paradigm is used as a paradigm for developing this research. Interviews, observation and documentation carried out data collection. Informants were selected based on the credibility of the researcher. Data analysis was carried out by reconstructing the concept of CSR in higher education institutions (USRs) based on religious values. The findings of this research are the philosophy of Tadulakoan to dismantle the values ??of secularism, materialism and individualism in the implementation of USR in Tadulako. The research results found accountability in the form of reporting related to 1) Level of courage (Natona Nalanggai) in fighting for justice to achieve peace, 2) Ability to achieve success through collaboration of various intelligences, 3) Fighting power in achieving success. 4) Excellence (Nabaraka) in creating innovations to ease human life. 5) Accuracy and caution (Nompangila) in decision-making. 6) Obedience and loyalty (Natuvu No Sangata) to leaders who fulfill their mandate. 7) Level of democracy in joint decision-making activities, 8) Awareness in protecting community interests and the environment. This research can be one of the research that supports and is in line with the Strategic Plan and research road map achieved by Tadulako University (UNTAD).

Legal Status of Corporate Social Responsibility in GCC countries with special reference to Bahrain

Earlier the concept of corporate social responsibility (CSR) was based upon philanthropic approach but now has become an imperative subject matter in the business world. Countries adopt different measures to implement CSR. In many countries, CSR is self-regulated voluntary activity like in Gulf cooperation countries. In Gulf countries the concept of Zakat Tax is equivalent to CSR. Though there is no legal mandate for CSR implementation in gulf countries still its filing and listing is mandatory. For the present study Doctrinal method is adopted by the researcher. The sources referred are primary as well as secondary for primary sources Statues and Government notifications and reports of the Committees are referred and in secondary sources newspaper reports, scholarly research articles are referred. The present paper is analytical in nature as it analyses the concept of CSR in consonance with other aspects such as legal mandate under Business law. It further aims to study the implications of mandating CSR. The present study is about CSR in GCC with special reference to Bahrain.

Legal Status of Corporate Social Responsibility in GCC countries with special reference to Bahrain

Earlier the concept of corporate social responsibility (CSR) was based upon philanthropic approach but now has become an imperative subject matter in the business world. Countries adopt different measures to implement CSR. In many countries, CSR is self-regulated voluntary activity like in Gulf cooperation countries. In Gulf countries the concept of Zakat Tax is equivalent to CSR. Though there is no legal mandate for CSR implementation in gulf countries still its filing and listing is mandatory. For the present study Doctrinal method is adopted by the researcher. The sources referred are primary as well as secondary for primary sources Statues and Government notifications and reports of the Committees are referred and in secondary sources newspaper reports, scholarly research articles are referred. The present paper is analytical in nature as it analyses the concept of CSR in consonance with other aspects such as legal mandate under Business law. It further aims to study the implications of mandating CSR. The present study is about CSR in GCC with special reference to Bahrain.

Conceptualizing Multi-Level Legal Systems to Address Global Food Security: The Hard Law-Soft Law Interface of International Law and Corporate Social Responsibility

This Article argues that the Zero Hunger Sustainable Development Goal (SDG) has been threatened by a combination of the COVID-19 pandemic, the Russian invasion of Ukraine, and climate change. Given that global food security is a well-recognized and fundamental human right worthy of protection, this Article examines the existing legal regimes—from the international, through the regional and national to organizational levels. Recognizing the critical role of commercial activities and enterprises in global food security, this Article argues that there is a need for direct, purposeful engagement by companies of all sizes, from multinational corporations ("MNCs") to small and midsize enterprises (“SMEs”) to address global food security. This Article demonstrates that it can be done as a form of corporate social responsibility (“CSR”), a global policy with national and organizational implementations. It then examines India and Indonesia as two jurisdictions where CSR laws have been enacted to address the specific needs of those societies and especially those members of society without sufficient resources to address their own needs. After a brief review of the legislation, a range of potential reforms are developed which would support a return to the zero hunger trajectory.