Corporate Social Responsibility Construct Research Articles

Governing at a distance to change corporate social responsibility discourse: Navigating through institutions and actors

AbstractIn this paper, we demonstrate what influences the evolution of Corporate Social Responsibility (CSR) debates. Using the idea of ‘governing at a distance’ (Rose & Miller, 1992) from the Foucauldian governmentality perspective, we identify the mechanisms behind CSR's context‐based evolution. Examining 72 academic texts on CSR from the 1940s to the 2000s, we find that spatial political contexts and power interests shape CSR. We argue that CSR discourse is linked to governing systems and was part of a post‐WWII restructuring to support capitalism against communism in the global order. Our study reveals that academic journals and scholars introduced American CSR concepts to Turkish academia through strong ties to institutions like Harvard Business School and the Ford Foundation, influencing the emergence and change of CSR over time. Changes in CSR discourse are contextually embedded and politically laden with its emergence having a strong governmentality dimension for which academics (through their texts, academic acumen, and affiliated institutions) play a key role as intermediaries governing at a distance. While the critical perspective emphasizes the issues of coercion and contestations, our paper suggests the importance of cooperation and concerted efforts in shaping the global construction of CSR. We have demonstrated the nuanced interplay between the local and global governance of business and academic associations, challenging the perceived rigidity of their boundaries.

Greenwashing in Corporate Social Responsibility: A Dual-Faceted Analysis of Its Impact on Employee Trust and Identification

Corporate social responsibility (CSR) has emerged as a pivotal area of focus, with an increasing number of companies prioritizing its integration into their operational strategies. Nonetheless, because of the dual factors of corporate legitimacy and the pressure exerted by stakeholders, some companies use their CSR disclosures to screen positive impressions and good images, known as greenwashing. Existing literature delves deeply into the consequences of greenwashing from both consumers’ and companies’ perspectives; however, the consequences on employees remain largely unexplored. Another consideration is that greenwashing in CSR research has almost exclusively relied on a catchall CSR construct despite CSR being manifested in philanthropic CSR, business-process CSR, social alliance CSR, and value-chain CSR facets. Therefore, the purpose of this study is to explore the consequences of greenwashing in CSR on employees and to examine whether and how greenwashing across various CSR facets results in different employee responses. Partial least squares structural equation modeling (PLS-SEM) was used to analyze the structural relationships posited in our conceptual framework. By analyzing 304 employees whose companies had experience implementing CSR in China, this study found that greenwashing in primary-stakeholder-oriented CSR was negatively related to trust, and greenwashing in secondary-stakeholder-oriented CSR had a negative and significant impact on employee–company identification. Interestingly, each type of CSR greenwashing had no bearing on the other’s trust and identification. Furthermore, greenwashing in both CSR types indirectly decreases employee loyalty through the respective mediators of trust and identification. Theoretical and managerial implications are provided.

Public issues and public expectations: Disentangling responsibility discourse dimensions in CSR and sustainability books

This study aims to understand how society views modern business practices and what is expected of businesses. To do this, we unearth the covert patterns and latent themes of corporate social responsibility (CSR) discourse in popular CSR and sustainability books. Building upon Habermas' discourse ethics, CSR and sustainability constructs are examined from societal perspectives, assuming that the notion of conceptualization is embedded in the societal context. We find two main themes which consistently refer to five dimensions of discourse: economic, social, environmental, philosophical, and political dimensions. Further, we found that an “expectation gap” exists between what the public expects business to accomplish, and what businesses believe they must accomplish in their responsibility agendas. We argue that the term CSR remains relatively academic and has limited exposure in public media.

Contested Notions of Ubuntu as a Corporate Social Responsibility (CSR) Theory in Africa: An Exploratory Literature Review

Culture significantly influences corporate social responsibility (CSR) behaviours and business ethics in Africa. In that context, various claims exist about how Ubuntu ethics can also serve as a practicable theory to guide CSR actions. In line with such claims, this study critically interrogated the practicability of utilising an Ubuntu-based approach to guide CSR actions among African businesses. It drew perspectives from published theoretical and empirical literature focusing on Ubuntu as a CSR construct. In conclusion, based on the analysed views, the article argues that although the Ubuntu philosophy adds valuable insight into how firms and managers in Africa can conduct their CSR activities, its transition from a cultural philosophy to a business ethics theory needs to be revised. This implies that the current aspirations of Ubuntu-based CSR relevant to local contexts may not be realised soon.

Corporate social responsibility and project management: towards a better understanding of their relationship

The main purpose of this article is to identify the fields of convergence, if any, between two management concepts and business practices, namely Corporate Social Responsibility (CSR) and Project Management (PM). To achieve the formulated goal, systematic literature review (SLR), including bibliometric analysis, LOESS regression analysis, and text mining, was performed. This analysis allowed us to distinguish five categories corresponding to the distinctive, related research areas combining CSR and PM constructs. Within these categories we were able to identify the most important characteristics of the linkages between both concepts.

RELATIONSHIP BETWEEN SOCIAL RESPONSIBILITY AND ORGANIZATIONAL IDENTIFICATION OF E-COMMERCE ENTERPRISE BASED ON THE MODERATING EFFECT OF COLLECTIVISM

This work empirically analyzes the moderating effect of collectivism on the relationship between social responsibility and organizational identification of e-commerce enterprise. Our study suggests that: (1) there would be significant difference on the organizational identification under distinct enterprise sizes, employee gender and educational levels; (2) Fulfillment of duties to employees, consumers and the government has a significant positive impact on organizational identification, while fulfillment of duties to social and non-social stakeholders cannot effectively predict the impact of organizational identification; (3) organizational identification imposes a significant positive effect on the two structural dimensions of organizational citizenship behavior. 
 Collectivism orientation plays a moderating role in the influence of employee-oriented and government-oriented responsibility on organizational identification. Our study recommends the managers of e-commerce enterprises to strengthen the organic integration of business strategy and corporate social responsibility (CSR), and to develop an effective framework for the system construction of CSR. It is necessary to realize that the fulfillment of corporate social responsibility is a long-term systematic project that requires fullest participation of employees. 
 Managers should undermine the collectivism orientation of employees, and vigorously activate the interaction between employees and organizations, proactively cultivating the collectivism consciousness and the sense of community among employees.

The practice of CSR development and its performing mechanism——case study of P&G

Corporate Social Responsibility (CSR), a key subject in the field of management, has gained increasing attention not only in theoretical level, but also in the aspect of practical application. As one of the largest consumer products companies in the world, Procter & Gamble always adheres to the vision of finding small but meaningful ways to improve lives and keeps devoting itself to being a force for good and growth. Through its CSR report in 2014 and 2019, this case study will concentrate on the development of CSR in P&G. The significant changes of P&G’s CSR witness a big leap that P&G takes to build citizenship into business in different aspects. With the exploration of performing mechanism behind CSR report, this case study can give some inspirations for the business itself and the government to better the construction of CSR, and present more practical significance for the theoretical research of CSR.

Corporate social responsibility (CSR) and the COVID-19 pandemic: organizational and managerial implications

PurposeThe purpose of this paper is twofold: First, to provide an overview of the COVID-19 pandemic and its holistic impacts and implications for organizations and management. Second, to report what organizations have been doing via their corporate social responsibilities about the pandemic. Research implications for academics are offered.Design/methodology/approachThe approach taken in this article was to survey the literature and news reports about the impact of the COVID-19 pandemic and to summarize results. Further, the approach was to analyze these findings using my four-part CSR construct examining economic, legal, ethical and philanthropic impacts, implications, and responsibilities.FindingsIt was found that the COVID-19 pandemic has had important impacts and implications for most spheres or sectors of the business world. Employees, consumers and communities have been the most significantly affected, but other stakeholder groups in societies are being impacted as well. The global pandemic is putting CSR to the test, and the emerging evidence supports the idea that many companies are striving to reset their CSR thinking and initiatives to accommodate this crisis and to meet what the public expects of them.Originality/valueMuch of this paper involved reporting findings that have appeared in the literature and news. The originality involved interpreting and analyzing stakeholders affected, and how managers have been responding to these challenges. Strategic recommendations are offered.

Understand corporate social responsibility from an agenda setting perspective: a cross-national analysis of newspaper using computer-assisted content analysis

PurposeThis study aims to explore multifaceted corporate social responsibility (CSR) covered in popular English newspapers in the UK, USA, mainland China and Hong Kong from 2000 to 2016 via a computer-assisted analytical approach. This study moves the understanding of CSR away from corporate self-reporting to the mass media and raises interesting questions about the role of the news media in presenting CSR as a multifaceted, socially constructed concept.Design/methodology/approachData were retrieved from CSR-related news articles from 2000 to 2016 that were archived in the LexisNexis database. Guided by the theoretical framework of agenda setting, a computer-assisted content analysis (Latent Dirichlet Allocation) was used to analyze 4,487 CSR-related articles from both business and non-business news sources. Analysis of variance was used to compare salient CSR topics in each country/region.FindingsThis study identifies newspapers as an alternate to corporations’ attempts to distribute CSR information and construct CSR meaning. The findings revealed that the news communicates a variety of CSR issues that are aligned or beyond what CSR was defined in corporate CSR reporting, as suggested in previous studies. In addition, CSR news coverages differ between the business and nonbusiness news sources. Furthermore, the media tone of CSR coverage significantly differed across the regions and between the business and nonbusiness newspapers.Social implicationsEmerging topics in CSR news coverage, such as business education, could help companies identify untapped CSR realms in the market.Originality/valueThis study contributes to CSR communication research by adding a non-corporate perspective regarding what CSR means and should be focused on. The news media presents CSR using a heterogeneous approach as they not only provide surface reports on corporations’ CSR activities but also offer in-depth discussions.

Vocabulary Based Information Retrieval: A Look at CSR Reports by European Listed Companies

This paper offers a solution for the automatic retrieval of topic-specific discussions from .pdf documents. The suggested algorithm's main contribution consists of isolating topical discussions independently of the document's structure and disclosure location within the .pdf. We demonstrate this property by exploring corporate social responsibility (CSR) reporting that varies considerably across companies and countries. Our final successful extraction rate is calculated based on a randomly selected 50 annual reports where human readers identified CSR discussions. The final percentage of retrieval exceeds 90 %. Statistical validation of this approach also confirms capturing the underlying CSR construct by its high correlation with a CSR performance rating.

The mathematical model of the relationship between the construction of corporate social responsibility and human resources

The mathematical model of the relationship between the construction of corporate social responsibility and human resources

CORPORATE SOCIAL RESPONSIBILITY AND THE MANDATORY INDIAN LEGAL REGIME: UNDERSTANDING WILLINGNESS OF CORPORATIONS

The theoretical construct of Corporate Social Responsibility has been developed by authors in the 20th century whereas philanthropic activities have been associated with corporations since its birth. Archie B. Carroll developed 4 dimensions of corporate social responsibility: economic, legal, ethical and philanthropic. This has further garnered the scope of understanding CSR from different perspective. The study aims to harmonize the development of corporate social responsibility focusing on a model based approach depicting a paradigm shift from shareholder to stakeholder theory of doing business. The research also ferrets out the moral and legal dimensions of CSR in India. A study has been made to understand the CSR fund utilization by twenty companies from 2014 to 2018 listed in the Bombay Stock Exchange. This study helps in understanding the willingness of corporations to spend towards CSR activities and subsequently measures have also been suggested for better engagement of corporations to be more socially responsible. KEYWORDS: Corporate social responsibility, Fund, Listed companies, Stakeholder, Willingness

Corporate social responsibility in international hotel chains and its effects on local employees: Scale development and empirical testing in China

• Investigated the corporate social responsibility practices of international hotel chains operating in China. • Developed a scale of CSR metrics of international hotel chains. • Validated a formative construct of CSR with 4 dimensions: environment protection, employee wellness, business ethics, and customer wellness. • Considered cultural congruence and empirically tested the effects of international hotel chain’s practices on local employee performance. This study aims to investigate the corporate social responsibility (CSR) practices of international hotel chains operating in China and their effects on local Chinese employees. As CSR practices vary across countries and contexts, this study developed a scale of CSR metrics, which was based on CSR reports published by international hotel chains in China and a comprehensive literature review. Subsequently, the proposed model, which depicts the relationships between CSR practices and local employee work metrics, was tested with a PLS-SEM. Multiple phases of qualitative and quantitative investigations of 2451 local Chinese employees of international hotel chains allowed for validating a formative construct of CSR with four dimensions: environment protection, employee wellness, business ethics, and customer wellness. The PLS-SEM results confirmed the significant effects of CSR practices of international hotel chains in China on local Chinese employee engagement, commitment, job satisfaction, and organizational citizenship behaviors. Theoretical and practical implications are presented.

Framing Engagement that Resonates: Organizing Advocacy for Corporate Social and Environmental Accountability

This paper examines how advocacy organizations organize engagements to advance corporate social and environmental accountability. We present an in-depth case study examining how an influential Dutch advocacy organization enacted its engagement with companies to promote the adoption of corporate social responsibility (CSR) reporting and management practices. Drawing on the construct of strategic framing, we unpack the characteristics that supported the development of a resonant engagement frame that set the boundaries and expectations around the organization’s engagement with companies. We unveil how several internal organizational deficiencies impeded the quality of these engagements, thereby threatening this frame resonance. The paper extends our understanding of the nature and role of strategic framing in the construction of CSR reporting and advances our limited knowledge of how CSR advocacy organizations’ internal operations impact on their engagement efforts. This allows us to better comprehend how these organizations can set engagement agendas and mobilize support for collaborative CSR change initiatives.

Towards the Development of an Empirical Model for Islamic Corporate Social Responsibility: Evidence from the Middle East

Academic research suggests that variances in contextual dynamics, and more specifically religion, may lead to disparate perceptions and practices of corporate social responsibility (CSR). Driven by the increased geopolitical and economic importance of the Middle East and identified gaps in knowledge, the study aims to examine if indeed there is a divergent form of CSR exercised in the region. The study identifies unique CSR dimensions and constructs presented through an empirical framework in order to outline the practice and perception of CSR in a context with strong Islamic beliefs. The framework goes beyond the platform of mere Islamic philanthropy and is based on CSR-stakeholder management practices. Following an exploratory research design and collecting interview data from representatives of 63 organisations from Saudi Arabia, the United Arab Emirates and Oman, the study offers a snapshot of the CSR reality from the perspective of those living the phenomenon. The results suggest that the practice and perception of CSR in the examined context are largely grounded in the areas of social and altruistic actions but they cannot be examined in isolation from the religious context of CSR operation. This focus is mainly attributed to the dominant role of Islam in the examined sample, which leads to forms of non-structured or semi-structured approaches to CSR. Apart from the theoretical advancements offered to the CSR literature, the study also provides contributions for practitioners and policy makers.

The Construction of Corporate Social Responsibility to Realize the Welfare of State

The Construction of Corporate Social Responsibility to Realize the Welfare of State

Sustainable product innovation as antecedent to economic success: a survey in manufacturing industries

Innovation for sustainable product is an efficient means of transforming the economic reality of an organisation and reducing environmental impacts caused by industrial activity, driven by increasing consumption of natural resources. In this regard, this research aims to measure the relationship of environmental management practices (EMP), human resources and corporate social responsibility constructs, as antecedents to sustainable product innovation, as well as to evaluate the relationship of this construct with economic success. The research is the result of a survey of 696 companies in the manufacturing industry of the Brazilian metallurgical sector. In analysing the data, the structural equation modelling to articulate the descriptive research was used. This research contributes academically to the provision of scales, theoretically supported and statistically validated. At the management level, our results assist management decisions on the use of strategic resources.

Voluntary Disclosure and Earning Responses Coefficient and with Corporate Social Responsibility as Intervening Variable

Objective – This research aims to find out how corporate social responsibility as an intervening variable on voluntary disclosure and earning responses coefficient. Methodology/Technique – The research sample was retrieved from LQ45 companies listed on the Indonesia Stock Exchange which consistently disclosure annual reports and sustainability reports for the period of 2017-2018. In analyzing the data, Structural Equation Modelling (SEM) with the support of SmartPLS (Partial Least Square) are used. Findings – Results show that voluntary disclosure has a positive and significant effect towards earning responses coefficient while voluntary disclosure has a negative effect towards corporate social responsibility. Moreover, corporate social responsibility also shows a negative effect towards Earning responses coefficient. Voluntary disclosure with corporate social responsibility as an intervening variable also shows a negative effect towards Earning responses coefficient.Voluntary disclosure can explain the variability of corporate social responsibility construct of 13,2%. Meanwhile, voluntary disclosure and corporate social responsibility can explain the variability of earning response coefficient construct of 22,7%, so that those two values are categorized as weak. Novelty – The results indicate that investors did not pay attention to the information of ccorporate social responsibility (CSR) that are shown in the annual financial reports. However, they give a positive response to voluntary disclosure of the company so that it effects the increase of Earning response coefficient. Type of Paper: Empirical Keywords: Voluntary Disclosure; Corporate Social Responsibility; Earning Responses Coefficient. Reference to this paper should be made as follows: Suryani, A; 2019. Voluntary Disclosure and Earning Responses Coefficient and with Corporate Social Responsibility as Intervening Variable, Acc. Fin. Review 4 (3): 72 – 78 https://doi.org/10.35609/afr.2019.4.3(2) JEL Classification: G40, G41, G49.

Corporate social responsibility in marketing: a review of the state-of-the-art literature

Purpose The purpose of the study is to understand the evolution of the state-of-the-art of corporate social responsibility (CSR) research in the domain of marketing. Design/methodology/approach The top-ranked journals in the domain of marketing have been chosen for the purpose of this study, and the papers related to CSR concept published in those journals between 1930 and 2018 have been reviewed. A lucid framework has been used to structure the reviewing process. Findings The study finds that the CSR concept in marketing context has become more complex, its dimensions have evolved and increased in number, affecting diverse stakeholders leading to different outcomes. Research limitations/implications A simple model is proposed to understand the amalgamation of CSR concept in marketing literature. The study also highlights extant gaps in the literature and suggests the directions for future research. Practical implications The notion of CSR goes beyond the economic and regulatory obligation of the firm. Hence, for it to be duly implemented, practitioners must have a holistic understanding of this multi-faceted construct. This paper examines the changing role of CSR in the context of marketing over a period of almost a century. It thereby helps marketers to understand and visualize their changing responsibility toward the society at large and thereby co-create a sustainable relationship with all the stakeholders. The study provides both tactical and strategic pointers to practitioners. Social implications The study draws upon extant literature and documents the positive impact of CSR on marketing variables and thereby gives a compelling reason to the marketers to be socially responsible. Compilation of persuasive evidence would encourage the adoption of CSR concepts by the marketers. This would elicit a more socially responsible action which will have a positive impact on the society that the marketer serves. Originality/value This is an in-depth study depicting the journey of CSR construct in marketing literature and provides a holistic understanding of the construct in the context of marketing.

Conceptualizing Strategic CSR and its Organizational Outcomes: A Review of Literature and Research Agenda

The strategic management literature has accorded significant attention to the construct of corporate social responsibility, and the literature on the construct is relatively rich. The literature is, however, faulted for its limitations in the provision of consistent guidelines to business practitioners on how Corporate Social Responsibility can be integrated with operational, business and corporate strategies for achievement of competitive advantage. This paper reviews extant conceptual, theoretical and empirical literature and raises a variety of issues that present a case for a new theoretical model suitable for the expansion of the current understanding of employment of strategic corporate social responsibility and its resultant outcomes. The paper proposes an integrated theoretical model for linking Strategic corporate social responsibility and organizational outcomes while acknowledging the significance of value creation focus and environmental dynamism in the context of the twenty-first-century business operating environment.