Corporate Social Responsibility Guidelines Research Articles

Corporate social responsibility as a moderator of loyalty antecedents in the Brazilian banking context

PurposeThis study aims to analyze how corporate social responsibility (CSR) moderates the direct effects of satisfaction, service quality and trust on consumer bank loyalty.Design/methodology/approachA survey was conducted with 258 consumers who had held a bank account for at least six months to test the proposed model and achieve the research objectives. It was hypothesized that satisfaction, service quality and trust would positively influence bank loyalty. Additionally, it was expected that CSR would positively moderate the relationships between these constructs and bank loyalty.FindingsThe study confirmed the positive relationships among the direct effects of satisfaction, service quality and trust on bank loyalty. However, unexpected results were found in the moderation analysis. The moderating effects of CSR on the relationships between service quality and trust in customer loyalty contradicted expectations. These results suggest that banks should cautiously approach CSR activities, especially in Brazil. Consumers' perceptions are influenced by whether they perceive CSR initiatives as altruistic. Conversely, banks risk losing credibility if consumers perceive CSR as self-serving rather than beneficial to the public. The study underscores the importance of aligning CSR practices with genuine public benefit to enhance consumer trust and loyalty, urging companies to rethink their approach to CSR implementation.Originality/valueThis investigation benefits researchers, customers and banking executives. The findings may assist banks in (re)building their CSR reputation. This research evaluates banks in a developing economy and can serve as a precursor to future research, helping to develop CSR guidelines for banks.

CSR in MSMEs: A Systematic Literature Review and Future Research Agenda

The purpose of this study was to conduct a systematic literature review on corporate social responsibility (CSR) in micro, small, and medium enterprises (MSMEs). MSMEs stand as pivotal contributors to economies worldwide, fuelling innovation and economic growth. As the business landscape evolves, the relevance of CSR practices among these enterprises becomes increasingly apparent. This study aims to collect, analyze, and synthesize findings that already exist in the literature on CSR practices among MSMEs, as well as formulate possible research directions for the future. This study seeks to bridge the knowledge gap by delving into CSR practices within MSMEs, examining both manufacturing and service sectors. It aims to identify the unique internal and external factors influencing the effective implementation and success of these CSR strategies. We will identify the specific challenges faced by MSMEs in adopting CSR, as well as analyze the benefits they can achieve through the implementation of CSR practices. The systematic literature review research methods are systematic steps to collect, analyze, and synthesize relevant literature on CSR among MSMEs. Research results emphasize the importance of CSR practices for MSMEs, acknowledge the limitations of existing research due to limited data and context-specific considerations, and highlight the theoretical and practical implications of such research for developing CSR strategies and guidelines for MSMEs. Provides a comprehensive overview of the complexities, challenges, and benefits associated with implementing CSR practices in MSMEs across various sectors and contexts. This research addresses the pressing need to understand the role of CSR in MSMEs. As these enterprises navigate the dynamic business landscape, equipping them with insights into effective CSR practices can bolster their contributions to sustainable development.

Corporate social responsibility and sustainable development goals: evidence from responsible business leaders

PurposeThis study aims to provide a framework aligning corporate social responsibility (CSR) initiatives with sustainable development goals (SDGs) 2030, applying the triple bottom line (TBL) approach. The research examines and evaluates the reach of Maharatna Central Public Sector Enterprises’ (CPSE) CSR spending towards sustainability and maps them with SDGs focusing on economic, social and environmental aspects. In addition, state-wise spending for CSR of all eligible Indian companies has been discussed.Design/methodology/approachThe study used secondary data related to CSR spending and disclosure from the annual reports and sustainability reports accessible on the official websites of CPSE, Global Reporting Initiative standards, CSR Guidelines of Department of Public Enterprises and Securities Exchange Board of India, Government of India’s National Guidelines on Responsible Business Conduct (NGRBC) (2018) research papers, financial dailies and websites. The study includes the CPSEs awarded with the status of Maharatna companies under the Guidelines of Maharatna Scheme for CPSEs.FindingsThe top CSR initiatives focused on by Maharatna companies were related to poverty, hunger, sanitation and well-being, promotion of education and contribution to the Prime Minister’s National Relief Fund. These initiatives aligned with the top SDGs related to life on land, education and health care, which proved responsible business leadership (RBL) through TBL. The alignment indicates that India is moving towards sustainable development achievements systematically.Practical implicationsThe practical consequences can be understood through the CSR spending of Maharatna Public Sector Undertakings towards economic, social and environmental aspects. The spending demonstrates their commitment, which other public and private sector organizations can adopt.Social implicationsThe Government of India’s NGRBC’s guidelines towards inclusive growth and equitable development, addressing environmental concerns, and being responsive to all its stakeholders is a thorough indication of driving the business towards being more responsible. This research has developed a framework aligning CSR and SDG through the TBL approach, which other developing countries can adopt as a model.Originality/valueThere is dearth of research among public sector company’s contribution towards attaining SDGs and demonstrating RBL. This research fulfils this gap. Mapping CSR activities to SDG’s also has not been clearly carried out in previous research, which is a contribution of this study.

Corporate Sustainability and Vision 2030: Exploring ARAMCO's Role in Promoting Social Responsibility for Sustainability

Abstract: Saudi Arabia stands as a rapidly growing economic power. It has emerged as a leading country in adopting and integrating Corporate Social Responsibility (CSR) activities. The aim of the organisation is to be globally preeminent unified energy and chemicals company, functioning in a safe, sustainable and reliable manner. Corporate entity openness and moral behaviour is the focus of Aramco's CSR guidelines. Aramco's CSR principles include achieving long-term progress and adhering to local and international laws. The CSR strategy is imbibed into the company's business strategy, which is founded on four focus areas of sustainable development: Climate change and the energy transition, safe operations and people development, minimizing environmental impact and growing societal value. Each of these focus areas support Aramco’s strategic themes, and align with both Saudi Arabia’s Vision 2030 and the U.N. Sustainable to create a vibrant civilization, flourishing economy and building a determined nation. Method: This study examines Saudi Aramco's on the CSR front, the industry's largest oil exporter. Efforts have been made through the use of secondary data to capture the drivers and modus operandum used by the organization for its commitment towards sustainability. Results: The industry’s largest oil exporter has adopted several practices in their efforts to become socially responsible and sustainable. Evidence (Aramco sustainability report 2022) has revealed that shift in perspective has taken place over the past year, increasing acceptance of the fact that there needs to be a better balance between maintaining energy security, energy affordability, and environmental sustainability. CSR practices have a positive impact on company performance, reputation, customer satisfaction, loyalty, employee engagement and minimizing any negative environmental and social impacts, to build something that will last a company that will still be standing strong, generations from now. Conclusion: The journey towards effective CSR implementation is dynamic, marked by achievements and challenges. Aramco's commitment to CSR, underscored by its alignment with Saudi Arabia's ambitious vision, paints a compelling picture of sustainable growth and impact for the organization and the broader nation. As the landscape of corporate responsibility continues to evolve, organizations that adeptly navigate these waters are poised to contribute meaningfully to both their own success and the betterment of society at large.

Strengthening governance mechanisms and corporate social responsibility disclosure: Drivers of performance in Islamic banks

This research examines the factors influencing the performance of Islamic banks in Southeast Asia (SEA) and the Gulf Cooperation Council (GCC) regions. It focuses on three key areas: corporate governance (CG), Shari’ah supervisory board (SSB) mechanisms, and corporate social responsibility (CSR) disclosure. This research employed rigorous panel data regression analysis, covering data from 79 Islamic banks spanning the years 2012 to 2021. This analytical approach revealed intricate connections between CG practices, SSB mechanisms, CSR disclosure, and bank performance. Strong CG and SSB mechanisms, in conjunction with robust CSR disclosure, positively impacted Islamic bank performance. These factors facilitated value creation, accountability, and stability, even during the COVID-19 pandemic. This underscores the significance of enhancing CG, SSB mechanisms, and CSR disclosure to bolster transparency and trust within the Islamic banking sector. Collaborative efforts among regulators, investors, and creditors are imperative for enforcing regulations, formulating CSR guidelines, and strengthening governance. This research contributes to a deeper understanding of CG practices, their impact, and the role of CSR disclosure in Islamic banks. It offers valuable insights for stakeholders and enhances comprehension of these mechanisms within the context of the SEA and GCC regions.

Legitimising CSR through the institutional backup – gauging compliance of the Indian corporate sector in the mandatory regime

PurposeThis study aims to calculate the corporate social responsibility (CSR) expenditure made by companies as per the provisions of Section 135 of Companies Act 2013 and check the status of compliance/non-compliance of these provisions in the mandatory regime of CSR.Design/methodology/approachBased on a sample of top 500 Indian companies listed on Bombay Stock Exchange, the study compares the CSR expenditure required to be incurred by companies with the actual CSR expenditure made by them over a time span of seven years and calculates the extent of surplus or deficit attained by them starting from the year of inception of CSR provisions, 2014–2015, till the most recent year, 2020–2021.FindingsThe findings indicate that the average CSR expenditure made by Indian corporate sector is less than the mandatory requirement. More than half of the companies do not comply with the CSR regulations of the country. Even the “Most Profitable” companies fail to contribute the minimum required amount towards social activities akin to their counterparts in the “Less” and “Least” profitable categories.Practical implicationsThe disobedience towards the statutory provisions implies that Indian companies are non-compliant towards CSR guidelines despite the regulative institutional pressure that makes CSR a mandatory practice to legitimise it.Originality/valueThe study contributes to the CSR literature in the light of the transformed regulative institutional environment in India. It includes a comprehensive analysis of compliance of companies with the revised statutes over all the years since the inception of new mandatory guidelines on CSR till the most recent time period on a representative sample, thus, making the findings robust and generic with respect to India.

Corporate Responsibility in South Africa: Limited Success, Unfulfilled Promise

Corporate social responsibility (CSR) is one of the most important mantras of global business today. Companies nowadays, if we believe them, are a paragon of virtue in global and local communities. International governmental and nongovernmental organizations and civil-society organizations outperform one another in promoting CSR guidelines for companies and promoting conscious capitalism. For critics, however, CSR is a tool used cleverly by corporations to keep from making meaningful concessions to labor, stave off state intervention or regulation, and spin irresponsible actions. This article analyzes CSR practices in South Africa, emphasizing the mining sector and relevant legislation. It argues that CSR performance in South Africa has been nothing short of missed opportunities and unfulfilled promises.

Corporate social responsibility as a mechanism to promote health institutions in Colombia

Corporate Social Responsibility (CSR) has been positioned in recent years as an alternative to support the management of various institutions to meet the needs of stakeholders with whom it interacts in the production dynamics. In this sense, the purpose of the study is to analyze the contributions that can be derived from the incorporation of CSR guidelines in the management of Health Provider Institutions (or IPS) as a mechanism for their promotion. Based on a documentary design, this paper explores the academic literature related to CSR and its potential for integration with health institutions in Colombia. Therefore, the problem is addressed using qualitative approach tools by researching the main journals and mainstream articles. CSR integration into management brings multiple benefits for the organization; specifically, in the health sector it significantly supports activities of a social nature, thus achieving better stakeholder perception.

Trends in Corporate Social Responsibility Reporting. The Case of Chinese Listed Companies

Compared with Western developed countries, corporate social responsibility (CSR) implementation in China started relatively late, but so far, its development has been going on for more than ten years. Therefore, the development process of CSR reporting as a vital tool to reflect the CSR related information of Chinese listed companies is worth studying. It has been asserted in a large amount of literature that the government of a country has an important influence on the development of CSR reporting. Thus, in this paper, we aim to study the trends in CSR reporting practices of Chinese listed companies through statistical analysis methods and then consider the role of the government in it. The results show that the number of CSR reports issued by Chinese listed companies has increased year by year; notably, the number of voluntary CSR disclosure and environmental information disclosure has increased significantly. However, the overall disclosure rate of CSR reports is low and shows no upward trend, the published CSR reports lack third-party certification, and the information disclosure level of most CSR reports is concentrated at a relatively low level. The findings provide some useful references for the future development of Chinese CSR related laws, regulations, and guidelines.

Leading by Example: Corporate Social Responsibility Initiatives by Dabur India Limited in North India

The purpose of this study is to explore the corporate social responsibility (CSR) initiatives undertaken by Dabur India Limited, the biggest Ayurvedic company in the world, at areas close to its manufacturing plant. It also explores the perception of Dabur’s stakeholders with respect to its social responsibility behaviour. For the purpose of this study, both primary as well as secondary data have been used. The primary data have been collected by conducting unstructured interviews and a field visit within the premises of the company’s manufacturing plant in Baddi district as well as in the surrounding villages. The secondary data have been collected from annual reports of the company and the company website. On investigating, it was be observed that Dabur, through years of social involvement and local community partnership projects, has established a special bond of trust with all its stakeholders. Also, as the expenditure made by Dabur on its CSR activities has always exceeded the stipulated amount as per government recommendations, this evidently supports its dedication towards its vision statement, on creating value for society. As after a revision in CSR policies there have not been many research studies examining the CSR practices by companies in India, this study, therefore, addresses this knowledge gap and provides new insights on the compliance by Dabur with regard to new CSR guidelines by the Companies Act, 2013.

Corporate social responsibility and quality management system in the context of blockchain technology

The purpose of this paper is to integrate quality management system, corporate social responsibility guidelines, United Nations Sustainable Development Goals, blockchain related documents and qualitative interview results from Hong Kong and Slovakia to design a set of social inclusive quality indicators within the context of the higher education sector. Three levels for social inclusive quality indicators in relation to blockchain content distribution technology in HE have been identified: governance with transparency, trust building with the sustainable community in needs fulfilment; industry innovations with risk and security audit mechanism. The contribution of this paper is to raise awareness of educators, industry practitioners and policy makers about the importance of social inclusion in blockchain technology. This study fills the gap through integrating system thinking, humanistic thinking and proactive thinking in the higher education context.

CSRD Practices in Banking Industry of Bangladesh: A Bird’s-eye View

The arena of Corporate Social Responsibility (CSR) has been in limelight since the anti-capitalist movement grew momentum in the 1970s and 80s. In 2008, Bangladesh Bank (BB) issued CSR guidelines for banks and financial institutions. Literature reports academic interest in CSR disclosure in banking industry since 2009. This paper looks into disclosure practices in the full population (n=30, Dhaka Stock Exchange (DSE) enlisted banks) of the industry. The year 2013-2014 is taken as study period because the first deadline for Phase III of Green Banking Guideline by BB was 31 December, 2013 which eventually ended on 30 June, 2015 with extension. The authors attempted to see the extent of implications of Green Banking Policy on Corporate Social Responsibility Disclosure (CSRD) practices by the banking industry as a whole instead of by a sample. The authors report improvement in CSR, albeit little.

Under African skies – mining TNCs in Africa and the Sustainable Development Goals

Interaction between transnational mining companies (mining TNCs), governments, mining industry bodies and local communities is critical to advancing several of the Sustainable Development Goals (SDGs). Mining TNCs may be leaders or conspicuous laggards in this regard. Some larger mining companies have made significant corporate social responsibility (CSR) progress and implemented effective sustainable development, thereby boosting their legitimacy. Individually, some African countries have established global, standard, mining codes of conduct; collectively, African governments are organizing to establish regional licensing standards, CSR guidelines and codes of conduct such as the Africa Mining Vision. Comparing two mining TNCs cases, we illustrate paths of progress and problems and predict their directions in Africa. Although we expect the United Nations Global Compact and the Global Reporting Initiative to remain the main vehicles and provide benchmarks that move the mining industry towards achieving the SDGs, these vehicles need to be expanded to include targets that currently are only implicit, such as gender equality and sustainable community development.

Financial and non-financial determinants of corporate social responsibility: empirical evidence from Pakistan

PurposeThe purpose of this research study is to lower the knowledge gap by exploring the degree of corporate social responsibility disclosures (CSRD) made by top Pakistani (Karachi Stock Exchange [KSE] 100 listed non-financial) companies and investigating the financial and non-financial CSRD determinants which aid to the policy development in implementing required regulatory reforms.Design/methodology/approachKSE 100 index listed companies are covered in this study that published their annual reports consistently during the time period of five years from 2009 to 2013. Financial and non-financial data will be collected from the sample of KSE-listed company’s annual reports. Information related to corporate social responsibility (CSR) will be collected by hand from reports of disclosure of CSR, disclosures of corporate governance, report of the directors, a statement of Chairman’s and notes to the financial statement enclosed in companies’ annual reports. Content analysis technique to measure corporate environmental and social disclosures for items scoring the approach is, in essence, dichotomous, one score assigned to the item in the scores of instrument of research if it disclosed, otherwise assigned zero, and no penalty or negative score is imposed to the item which is reflected irrelevant.FindingsFamily ownership, industry type and firm size have positive significant relationship with CSR disclosure, and the authors found negative significant relationship between risk and CSRD. Results of this study propose that, in developing countries like Pakistan, the extent of determinant of CSRD is based on the number of important firm and industry characteristics and are aligned with empirical evidence.Research limitations/implicationsThis research uses only annual reports of the companies for the data of CSRD but companies also use other sources for disclosure of their CSR information such as mass media, etc. Content analysis is performed by one author and the second author cross-checked the companies, so biasness may remain a limitation due to the fact that errors attach in rating scale due to judgments of human.Practical implicationsThe finding of this study helps policymakers to quantify and know the degree of CSRD and its determinants which enables them to boost the organizational legitimacy and CSR practices by adopting the needed regulatory reform.Social implicationsThe results of this study provide warning signals to the management of the companies in some cases where disclosure level of CSR is lower in the period before issuance of SECP CSR guidelines of 2013.Originality/valueThis research study offers valuable inputs in the development and betterment of CSR rules for the reason that the findings of the research provide information to the future CSR rules and guidelines. The results of this study also help the regulator (SECP) in Pakistan to revise the CSRD to align with the need of changing industrial characteristics and economic environment.

Engaging Employee Perception for Effective Corporate Social Responsibility: Role of Human Resource Professionals

India is the first country in the world to mandate corporate social responsibility (CSR). The Government of India implemented new CSR guidelines requiring companies to spend 2 per cent of their net profit on social development. The current research intends to identify the role of human resource (HR) in institutionalizing CSR and to identify the association between employee perception towards CSR and the role of HR. The research results prove that it is apt that Indian organizations are high on CSR activities and that even employees are undertaking such activities but the formal policies and procedures are not formulated by HR department to involve the employees in CSR activities. HR needs to align the CSR and HR policies, so that the employees, who are the biggest stakeholders, get involved in internal as well as external CSR activities.

Linking ISO 9000 (QMS), ISO 26000 (CSR) with accreditation requirements for quality indicators in higher education

The purpose of this paper is to examine how quality management system (QMS), corporate social responsibility (CSR) guidelines and programme accreditation requirements integrate to derive a set of quality indicators within the context of the higher education (HE) sector. After studying the related documents of ISO 9000: 2008 (QMS) and ISO 26000: 2010 (CSR), Engineering Accreditation Commission, Malaysia and Qualifications Framework, HK, three levels for sustainable development have been identified: stakeholder engagement, educational goals and community needs fulfilment at organisational level; awareness of environmental-friendly issues, competency-based concepts and provision of real-world exposure to learners at teacher level; and role identification of learners at learner level. Based on ISO 9000 clauses and the seven dimensions of ISO 26000 CSR guidelines and programme accreditation requirements, these three levels are then converted into quality indicators to assess quality performance of higher educational institutions for sustainability. This study fills the gap with integrating system thinking, humanitarian aspects of CSR and quality of programmes in HE context. The use of cross-disciplinary knowledge for sustainable development in HE enhances the contribution of this paper.

BOOK REVIEW: Corporate Social Responsibility, Private Law and Global Supply Chains by Andreas Rühmkorf

Ruhmkorf, Andreas. Corporate Social Responsibility, Private Law and Global Supply Chains. Northampton: Edward Elgar, 2015. xvi + 264 pages. Hardcover, $125.00. Human rights and environmental protection have evolved as pivotal issues within Corporate Social Responsibility (CSR) guidelines for companies with international reach. The United Kingdom (UK) has grappled with developing a consistent method of enforcing corporate governance in support of these ideals within the international market. In his book Corporate Social Responsibility, Private Law and Global Supply Chains, Dr. Andreas Ruhmkorf, a lawyer and professor of commercial law, proposes how English private law can be used to ensure corporations that utilize global supply chains are held accountable for violations of their own corporate governance. The author examines case studies of fifteen UK-based corporations which issue their own governance based on the European Union's recommendations for corporate code of conduct. Although any inherently transnational CSR guidelines implemented remain primarily under the auspices of English law, Ruhmkorf's analysis of these guidelines is valuable despite the United Kingdom's recently passed referendum to withdraw from the European Union. Ruhmkorf enumerates four subcategories within English private law to impose a higher duty for companies headquartered in the United Kingdom to practice Corporate Social Responsibility principles. This analysis includes: 1) the usage of directors' duties as an avenue to promote CSR, 2) the study of first tier corporations that include CSR guidelines in supply chain contracts, 3) consumers' claims under certain English statutes that assert corporations who have engaged in misleading business practices have in fact violated their own CSR principles, and 4) the use of class action lawsuits under tort law for such violations. The author analyzes section s172(1)CA of the United Kingdom's Company Act of 2006 which upholds a Board of Directors' right to determine the best interests of the company although it is still obliged to balance the interests of other stakeholders such as employees and suppliers based on the enhanced shareholder theory. Thus, in this context, CSR is at the corporation's discretion as courts are hesitant to interfere with the daily operation and management of private entities. Ruhmkorf then presents an interesting legal approach explaining that shareholders may use their stake to enforce CSR goals on a corporation through derivative actions under the UK's Stewardship Code of 2010. However, the author again concludes that such an action would likely have little to no impact in holding corporations accountable for violations of CSR policies as shareholders are the primary beneficiaries of corporate financial gain. Thereafter Ruhmkorf discusses the United Nations Guiding Principles on Business and Human Rights and how UK-based companies which incorporate CSR guidelines in their global supply chain contracts may use jurisdiction as an enforcement mechanism. For instance, when an English company specifically states within an executed contract that English courts have jurisdiction, those entities which voluntarily availed themselves of such contracts must adhere to those terms. The author also mentions the Brussels I Regulation, a European Union law which states that an entity based in any European Union member-state and party to a contract has jurisdiction in such disputes. Ruhmkorf also delves into great detail regarding various tiers of contracts, standard purchase orders, and produced goods which comprise the global supply chain, in order to determine whether contractual terms may be enforced against third party beneficiaries. Based on the UK's Contracts Act of 2009 and the Privity of Contract Doctrine at common law, it is unlikely that a first tier UK-based corporation has the ability to impose such standards on tenuous sub-contractors unless the primary agreement expressly incorporates such a clause. …

Reporting of Corporate Social Responsibility in Central Public Sector Enterprises: A Study of Post Mandatory Regime in India

This paper explores the level of corporate social responsibility (CSR) contributions disclosed by central public sector enterprises (CPSEs) in India. This paper analyses the nature and quality of CSR disclosures (CSRDs) made by CPSEs listed in India following the issue of CSR guidelines by the Department of Public Enterprises (DPE) for CPSEs in March 2010. The purpose of the study is to investigate the impact of CSR guidelines on the reporting practices of the CPSEs. A content analysis of annual reports across seven themes shows that Human Resources (HR) and Community Development are the prime focus areas of CSR disclosures, whereas Carbon and Greenhouse Gas (GHG) emissions are the least reported activity. The disclosures across all CSR themes are primarily narrative rather than quantitative or in monetary terms. The findings of the study may help policy makers in India to assess practices and devise detailed and specific CSRD requirements, rather than the current general mandatory requirements, to enhance the performance and quality of CSRDs by the CPSEs.

CSR in Space: Corporate Social Responsibility Principles for the Space Industries

Laws already exist which govern space, as do corporate social responsibility (CSR) guidelines for companies operating on Earth and a growing movement pushing for legal clarity inter alia concerning property rights in space. Until now, no effort has been made to analyse the mutual implications of these developments-and consequently to produce CSR guidelines based on them, for space. Terrestrial CSR has evolved to fill gaps in national legal and policy frameworks by formulating principles and guidance, sometimes based on soft law instruments. This function of remedying legal uncertainties makes CSR an ideal tool and approach for defining and addressing responsible corporate behaviour in space. CSR Guidelines for Space ought to help public and private actors alike achieve the sustainable commercial exploitation of space resources. CSR should be taken seriously by space industries because: 1) It can help to guide companies to act in a socially responsible way in areas where legal standards are still developing, 2) It can help ensure a continued “social license to operate” with reference to terrestrial stakeholders, 3) It can help to build renewed support for public and private investment in space science and space industries.I argue that CSR Guidelines for Space should address the following 10 issues:Monitoring, Safety, Transparency, Accountability, Conservation, Health, Psychological Health, Environment, Space junk and Respect to Property.

Social Media Policies: Implications for Contemporary Notions of Corporate Social Responsibility

Three global developments situate the context of this investigation: the increasing use of social media by organizations and their employees, the burgeoning presence of social media policies, and the heightened focus on corporate social responsibility (CSR). In this study the intersection of these trends is examined through a content analysis of 112 publicly available social media policies from the largest corporations in the world. The extent to which social media policies facilitate and/or constrain the communicative sensibilities and values associated with contemporary notions of CSR is considered. Overall, findings indicate that a large majority of policies, regardless of sector or national headquarters, increasingly inhibit communicative tenets of contemporary CSR (i.e., free speech, collective information sharing, and stakeholder engagement/dialogue) and thereby diminish employee negotiation and participation in the social responsibilities of corporations. Moreover, policies generally enact organizational communication practices that are contrary to international CSR guidelines (e.g., the UN Global Compact and other international agreements). Findings suggest that social media policies represent a relatively unrecognized development in the institutionalization of CSR communicative norms and practices that call into question the promising affordances of social media for the inclusion of various voices in the public negotiation of what constitutes corporate social responsibility.