Corporate Social Responsibility Management Research Articles

Examining the CSR strategy of MNCs in Bangladesh

PurposeThe paper aims to explore and analyze how multinational companies (MNCs) in Bangladesh define corporate social responsibility (CSR) and how CSR is used by these companies as a strategic tool to improve business and social performances.Design/methodology/approachThe authors choose a qualitative case study approach for this study, using multiple semi-structured interviews with 15 CSR managers and secondary data from websites and annual reports. Both primary and secondary data were collected from ten leading MNCs that operate in Bangladesh.FindingsThe findings indicate that most of the MNCs in Bangladesh are moving toward strategic CSR and away from the conventional altruistic (philanthropic) CSR. It also appears that stakeholder prioritization and one-way communication are key for managing stakeholders.Research limitations/implicationsThe most unavoidable limitation of this research lies in sample selection. A total of ten companies were selected because of lack of accessibility to additional MNCs. To overcome this limitation and increase the credibility of findings, the authors triangulate interview and secondary data from annual reports and websites.Practical implicationsThe findings indicate that MNCs are increasingly recognizing the importance of using their core competencies to generate social benefits. The idea of adopting strategic CSR is predominantly steered by business benefits, which also provide the necessary resources for social and environmental activitiesSocial implicationsThe findings suggest that the shift from philanthropy to strategic postures leads to creating and fostering social benefits such as developing an entrepreneurial spirit and empowering women.Originality/valueMNCs operating in Bangladesh are gradually departing from philanthropy and moving toward strategic CSR by aligning business strategies with CSR. Transition from philanthropy to strategic CSR also reflects on MNCs’ CSR definitions, which include various dimensions such as social, stakeholders and sustainability, except philanthropy. In Bangladesh, where CSR was previously viewed as philanthropic activity, the findings make important contributions to the extant literature, particularly international CSR strategic literature, and can be useful for future research in other developing countries.

COMMUNICATIVE DECISION-MAKING IN THE RELATIONSHIP BETWEEN CORPORATE DONORS AND NGO RECIPIENTS

As the competition for corporate funds donated to NGOs increases, the need to know corporates’ communicative decision-making processes, leading to who they fund and why, as well as how their decisions are communicated to recipients, increases. The main aim of this study was to investigate the communicative decision-making process that takes place in the relationship between corporate donors and non-governmental organisation (NGO) recipients in South Africa. The study used the qualitative strategy of enquiry and identified eight corporate social responsibility managers and eight corporate organisations as participants. Data were analysed by means of both non-automated and automated thematic analysis, for which the software programme Leximancer was used. Concept maps indicated that “reputation”, “legal considerations”, “relationship” and “stewardship” influence a corporate’s decision-makingregarding which NGOs to fund. Results also indicate that corporate organisations fund according to a donor strategy, which determines the criteria for funding. The decision-making process is furthermore followed through decision-making structures established specifically for this purpose. Evidence was also found that regular two-way communication with recipients forms an integral part of decision-making processes.

Firm–civil society organizational collaborations in the context of corporate social responsibility (CSR) initiatives; development of collaboration typology

PurposeBusiness firms operate in society not only for market gains but also for generating positive social externalities. Civil society organisations (CSO) have helped society to develop across various spheres of influence. The concept of corporate social responsibility (CSR) ushered in an era wherein both business economic objectives as well as socio-environmental responsibilities of firms were prioritized simultaneously. The path of firms and CSOs intersected through CSR. In this work, the authors develop a typology on firm–CSO collaboration regarding CSR initiatives.Design/methodology/approachThe authors through a twin approach of systematic literature review (SLR) with qualitative study developed a categorization of collaborations between a firm and a CSO in the context of CSR engagements. Apart from the SLR, the authors undertook two focus group discussions (FGD) with CSR experts (engaged in firm–CSO collaboration). This was done with a semi-structured discussion agenda frame. The data were content analysed for thematic aspects. Thus, both SLR as well as FGD outputs were considered for the study results.FindingsThe authors found six elements in firm–CSO collaboration and seven archetypes of collaboration. The six elements were CSR action elements (CSRAE) consisting of CSR agenda (CSRA), CSR resources (CSRR), CSR capabilities (CSRC), CSR Pprocess (CSRP), CSR monitoring (CSRM) and CSR stakeholder engagement (CSRSE). The seven typologies were CSO as auditor , outsourcing of CSR , CSO-driven CSR, joint CSR, support to CSO for CSR ,guided support to CSO and coordinated CSR.Research limitations/implicationsDoty and Glick, (1994) had undertaken a seminal work on theory building based upon the unique method of application of typologies. Doty and Glick, (1994) elucidated how application of typologies could through a typology study enhance the scope and level for understanding and modelling in a contextual domain involving theory. This study was a step in this direction in the context of firm–CSO collaboration in the context of CSR initiatives.Practical implicationsThis study would help managers from both CSOs and business firms to comprehend in which sphere they were required to collaborate like in resource /capabilities deployment or in designing CSR agendas or CSR process or CSR monitoring or in stakeholder engagement during CSR management. This typology would enable managers to comprehend what would be the most suitable form of collaboration between a firm and a CSO for a specific CSR engagement.Originality/valueThis is one of the first studies that theorizes regarding firm–CSO collaboration in the context of CSR initiatives both in terms of the collaboration building block elements as well as typology presented.

CORPORATE SOCIAL RESPONSIBILITY DAN EARNINGS MANAGEMENTS: SUDUT PANDANG STAKEHOLDER THEORY

This study aims to examine the effect of corporate social responsibility on earnings management. Earnings management, as the dependent variable, is proxied by discretionary accruals (DACC). While corporate social responsibility, as an independent variable, is measured by adjusted GRI standards. This study uses sample manufacturing companies listed on the Indonesia Stock Exchange during the period 2012-2016. The number of samples used in this study amounted to 423. The findings, based on the linear regression method, indicate that corporate social responsibility has a significant negative effect on earnings management. To conform to the result, a robustness test was performed and found a significant negative relationship between dummy corporate social responsibility and earnings management. Dummy 1 for the company which disclose CSR above average, 0 for the company disclose CSR below average. So it can be concluded that the company that focuses on corporate social responsibility has lower earnings management. For leverage, size, and ROA, as control variables, showed no significant effect on earnings management.

STUDYING CSR AS A BASIS FOR THE CONCEPT OF SUSTAINABLE DEVELOPMENT OF THE ENTERPRISE

The article examines the global trends in the development of corporate social responsibility (CSR) with special emphasis on the sustainable development of enterprise viability. The existing models of sustainable development offered by different scientists are analyzed. A spherical model of sustainable development of the enterprise is proposed, which consists of three spaces of the external environment with which the enterprise interacts, and the tools for their management on the basis of corporate social responsibility. The proposed model presents the hierarchical location of economic, social, environmental spheres and defines the scope of corporate social responsibility of the enterprise. The directions of application of management tools are offered by means of which the enterprise influences the space with which it interacts, and meets modern demands of a society for a life in a safe environment. These areas of implementation of management tools are focused on maintaining the stability and viability of the enterprise and its sustainable development, it is a way to solve the problem of adaptation to the current situation, according to each area faced by the enterprise. The proposed model allows to achieve a long-term balance between the main areas of sustainable development of the enterprise (economic, social, environmental) with the relevant areas of implementation of corporate social responsibility management tools. The model is built for society as a whole, but it can be adapted to form a model of sustainable development of the enterprise in terms of ensuring its viability. The application of social responsibility in practice provides benefits in improving management by preventing risks, improving the company’s reputation, increasing sales and market share, employee motivation, investor loyalty, improving financial performance, building relationships with the public sector and society, and environmental protection, which in turn will lead to the formation of long-term viability of the enterprise.

Tinjauan Etika Bisnis Islam dalam Corporate Social Responsibility PT. Garudafood Kabupaten Pati

Corporate Social Responsibility (CSR) is a positive image for companies to stakeholders in a business. Business ethics is very necessary, because business ethics is a values about good, bad, right and wrong in business. Meanwhile, business ethics in Islam like trust, fairness and honesty are essential elements in achieving the success of a business. CSR of PT.Garudafood is realized through Garudafood Sehati which is focused on social activities. The research objectives are to explain 1) Islamic business ethics; 2) CSR; and 3) CSR management of PT GarudaFood in Islamic business ethics. This research is a qualitative research. Primary data obtained from interviews and documentation. Secondary data were obtained from books and internet sites containing economics, Islamic business ethics, and CSR. The results of this study are 1) Islamic business ethics has basic axioms, namely unity, equilibrium, free will, benevolence, responsibility, shiddiq, istiqamah, fathanah, amanah, and tablig. 2) PT. Garuda Food has got CSR in the social, economic, and environmental fields. 3) The application of a form of social responsibility in accordance with Islamic business ethics, namely a form of business responsibility between man and God, man and the universe, and man and man.

Comparison of consumers and industry managers concerning food packaging elements

PurposeThe importance of packaging in the food industry lies in its multifunctional nature. Packaging elements can come from studying the contribution of different research disciplines and functional areas: marketing, logistics, food technologies and the environment. The purpose of this study aims to identify and evaluate packaging elements in the food industry from a holistic point of view.Design/methodology/approachPrimary data are collected through two research initiatives via questionnaires, which were filled by 1,219 consumers of food products and 390 managers (executives) working in the packaged food products market, which is a very important and competitive sector in Greece.FindingsIn general, the findings reveal that all the key players in the food supply chain understand and appreciate the multifunctional and multidisciplinary nature of packaging. Moreover, informational, operational, physical and visual elements are all of high importance. These findings lead to the conclusion that all executives from different operational areas of a business should be involved in packaging design, despite the fact that they may have different perspectives concerning the different elements involved in the packaging in the food supply chain.Research limitations/implicationsThe research confirms that: (1) health and nutrition are two interrelated concepts that receive constant attention from the food industry, as well as from governments and consumers and (2) the quality of a food product is inextricably linked to the quality of its packaging. Naturally, there were also significant differences between the various roles, while differences were also observed in the appreciation of the packaging elements between consumers and executives in the food industry.Practical implicationsThe study proves the need for narrowing the gap among managers' perceptions regarding packaging by adopting practices and approaches in an integrated manner.Social implicationsFrom the analysis of the relevant literature, the authors of the present study note that there is a lack of research concerning the main elements of packaging in the food industry from a holistic point of view. This view will encompass the needs of marketing and logistics managers, food technologists and executives are responsible for environmental issues, as well as the consumers of food products. By identifying the significance that all the above perceive against the various elements of the packaging of retail products, manufacturers can take into consideration the elements that are highly appreciated by both cohorts.Originality/valueAlthough the multidisciplinary nature of the package is very clear, most studies in the literature focus on either its impact on consumer behavior and its use as a communication/differentiation tool or as a tool that has significant implications for the efficiency of the logistics systems throughout the supply chain, as well as for the particular features/properties and the environmental awareness. This study sought to fill the abovementioned gap, by recognizing its importance among marketing, logistics, food technology and corporate social responsibility managers, including issues concerning environmental awareness, and how consumers perceive the data on the packaging.

Corporate social responsibility, employee engagement, well-being and the task performance of frontline employees

PurposeThis research examines the role of corporate social responsibility (CSR) in the workplace and its impact on frontline employees’ work-related outcomes. Based on the CSR and human resource management literature, this research formulates and tests a model of perceived management support for CSR, perceived customer support for CSR, work engagement, organization engagement, well-being and task performance, with an emphasis on the moderating role of the importance of CSR to employees.Design/methodology/approachThe survey data were collected from 409 frontline employees of service enterprises, such as hotels, restaurants, travel agencies, airlines, in May and June 2015. The collected data were analyzed with SPSS and AMOS for frequency, reliability, correlation, confirmatory factor analyses and structural equation modeling.FindingsThe empirical results indicate that perceived management support for CSR significantly influences work engagement and organization engagement. Perceived customer support for CSR significantly affects work engagement, which increases organization engagement and enhances task performance. Organization engagement has a significant impact on perceived well-being, which, in turn, enhances task performance. Finally, the importance of CSR to employees significantly moderates the path from perceived management support for CSR to organization engagement.Originality/valueThis study formulates a conceptual model focusing on CSR to investigate drivers of well-being and the two aspects of employee engagement in a workplace. This study also considers employees’ perceptions of the importance of CSR as a moderator in the model.

Comparative characteristics of analysis methods of the corporate social responsibility management

The purpose of the article is to form the theoretical foundations of the state (level) analysis of social responsibility for the enterprise management needs. The study used identification, systematization and analysis of the advantages and disadvantages of existing methods, which made it possible to identify methodological recommendations for improving of social responsibility process. It was characterized the state of assessing the social responsibility of national enterprises at the level of Ukrainian rating agencies over the past five years. Leading enterprises in the field of corporate social responsibility have been identified based on the results of national ratings. The existing methods of corporate social responsibility management analysis were analyzed. Their content and methods used in them are identified. The main factors for evaluation are summarized. The expediency of assessing the effectiveness of management by external and internal vectors of social responsibility is noted. The activities aimed at introducing an effective social responsibility management system are presented. For practical usage we have proposed the list of measures that will contribute to the implementation of an effective management system of social responsibility, increase its level and develop this process. As a result of the ratings analysis at the country level, the trends of changes occurring both in the social responsibility management system and in terms of covering information on its implementation are generalized. The conducted studies allow us to conclude that today there is no universal methodology for assessing the level of social responsibility. In this regard, the management of social responsibility of the enterprise was offered to use the advantages of various methods to form its own comprehensive methodology, taking into account management needs and target audience. Therefore, the social responsibility management of the enterprise was offered to use advantages of various methods to form its own comprehensive methodology, taking into account management needs and target audience.

The Impact of Corporate Social Responsibility and Coprorate Identity Management on Image and Performance: The Case of City Hotels in Klang Valley, Malaysia

The Impact of Corporate Social Responsibility and Coprorate Identity Management on Image and Performance: The Case of City Hotels in Klang Valley, Malaysia

Pengelolaan Coorporate Social Responsibility Menurut Peraturan Perundang-undangan di Indonesia

Corporate Social Responsibility (CSR) is one of the obligations that must be carried out by companies in accordance with the contents of article 74 of Law Number 40 of 2007 concerning Perseroan Terbatas. The purpose of this study is to find out about the ideal management of CSR for limited liability companies. This research is a normative study, using a conceptual approach and legislative approach. Based on the results of the study found that the CSR obligation norms for the company seem indecisive, because Social Responsibility has not been explicitly set about CSR mechanisms specifically in regulations, standards "propriety” and “reasonableness” in CSR budgeting, the form of implementation and who is competent in assessing the reasonableness and propriety must be clearly regulated in government regulations so that CSR management is directed and measurable.

Volunteering sustainability: An advancement in corporate social responsibility conceptualization

AbstractIn order to meet the versatile expectations of stakeholders, enterprises need philanthropic representation in communities. This research aims to empirically investigate the employee‐specific viability of potential philanthropic initiatives of wholly foreign‐owned enterprises to delineate volunteering sustainability. It covers five potential internal and external volunteering initiatives—matchmaking, marriage arrangement, and poverty alleviation through skill development, anti‐sexual harassment awareness campaign and assistance to low paid workers, and finds the impact of intrinsic motivation for volunteering in proposed volunteering programs on employee's vital attitudes. By taking self‐determination theory, the extensive literature review of intrinsic motivation of employees and analysis of triple bottom line theory, the corporate social responsibility (CSR) and human resource management model proposed by Hao, Farooq, and Zhang (2018) has been empirically tested after collecting the data from 507 employees of sample wholly foreign‐owned enterprises.With ontological and epistemological assumptions in pragmatist stance, this research employed Qual plus Quan approach. HMLR was performed followed by PROCESS using SPSS for determining information technology usage moderation effects and partial mediation of organizational pride. The findings guide that moderated mediation effects of intrinsic motivation for volunteering in the same program are significant in the same direction for two employee attitudes; however, motivation has multifarious effects. The main theoretical implication is the CSR program specification of intrinsic motivation. The findings practically imply that companies should determine the intrinsic motivation of employees before designing volunteering programs. This research contributes to self‐determination theory by integrating the “people” tier of triple bottom line establishing the link of satisfaction to the intentional CSR activities.

Individual Investors, Average Skewness, and Market Returns

Understanding individual investors’ short-term behavior toward skewness is essential for the management and investment of corporate social responsibility because the skewness-seeking behavior of individual investors, which causes a bubble in the market, makes the market as a whole more vulnerable, and it is difficult for the market to be sustainable. In the Korean stock market, we investigated whether average skewness can predict future market returns at the market level and whether the mispricing is associated with demand for the skewness of individual noise traders. Measuring the demand for skewness by the proportion of trading money of individual investors, we found that average skewness negatively predicts future market excess return when the demand for skewness is strong. The result is robust to controlling for market variance as well as other predictors. Our finding indicates that the overall market is overpriced when individual investors excessively trade to seek huge returns in spite of a small probability.

Corporate social responsibility and customer retention: evidence from the telecommunication industry in Ghana

PurposeUsing social exchange theory as a contextual backdrop, this study aims to better understand how corporate social responsibility (CSR) can contribute to customer retention (CR). A conceptual framework is developed to illustrate the proposed relationship and the influence of mediating factors. The telecommunication industry in Ghana is used to operationalize the conceptual framework.Design/methodology/approachQualitative and quantitative data were collected through face-to-face interviews with CSR managers and through a structured questionnaire. The data were analyzed using qualitative analysis and structural equation modeling.FindingsFindings suggest that CSR, corporate image and service quality have significant relationships with both corporate image and CR. Corporate image also mediates the relationship between CSR, customer value and service quality with that of CR. The authors also find that CSR strengthens the relationship between customer value and service quality with that of corporate image, which subsequently leads to enhanced CR.Originality/valueThus far, the mediating variables that help explain and predict the relationship between CSR activities and CR have been overlooked in the extant literature. The results of this study will help fill a critical knowledge gap in marketing and CSR literature.

Mirroring the zeitgeist: an analysis of CSR policies in the UK’s food, soft drink and packaging industries

PurposeThe purpose of this paper is to explore changes in corporate social responsibility (CSR) policies in food, soft drinks and packaging industries to capture changes in CSR implementation given increased environmental activism. The paper takes an exploratory approach in reviewing CSR policy changes to explore to what extent companies change CSR policies with increased environmentalism.Design/methodology/approachA comparative website analysis was used to analyse CSR policies of companies in the food, soft drinks and packaging industries in the UK. The companies were selected for the analysis based on their annual turnover and 23 companies were analysed (seven for the soft drinks industry, eight for the food industry and eight for packaging industry). Five interviews were conducted with packaging and retail professionals, and the findings were analysed by using thematic analysis, which captured trends in responses.FindingsThe findings show that companies are implementing and communicating CSR policies heavily focussed on reducing the environmental impact of their work and matching social debates on human rights, with which traditional CSR policies (corporate governance, supporting local communities and consultation with stakeholders) are fading away. Instead, companies have shifted attention towards the gender pay gap, modern slavery and extensive environmentalism. The interviews with packaging professionals and CSR managers from the retail industry show that the packaging industry designs CSR policies in line with requests from supermarkets, which are, in turn, influenced by consumer activism.Practical implicationsThis paper shows the circular relationship between media coverage, consumer activism, which comes as a result, and the impact and changes this brings to the industry. To avoid reputation damage, companies should closely follow media debates to pre-empty consumer criticism and activism.Social implicationsThe findings show that companies are “mirroring the zeitgast” and going with trends to meet consumer expectations, which brings into question the sincerity of CSR policies and revives the criticism of capitalism and raises a question whether CSR is used by companies as a smokescreen that on the outset makes a difference to the society but keeps status quo intact.Originality/valueThe paper provides an insight into CSR implementation of three industries that faced heavy criticism from campaigners and the general public for their environmental impact. The paper shows how the CSR policy shifted to match this expectation and thus provides a good ground for studying the evolution of CSR using a case study from three selected industries.

Corporate social responsibility and firm performance in the hotel industry. The mediating role of green human resource management and environmental outcomes

In this research two concepts of current relevance in the management literature are related, such as Corporate Social Responsibility (CSR) and green human resource management (GHRM). So far, research in both fields has been developed in parallel; However, we consider that it is necessary to deepen the connection between both variables and their impact on the environmental and financial outcomes of firms.This paper aims to analyze the relationship between CSR and firm performance, considering on the one hand the direct relationship, and on the other hand, the possible mediation in said relationship of some variables such as GHRM and environmental outcomes.A variance-based structural equation modeling (Partial Least Squares) was applied to a sample of Spanish hotel firms. The results obtained show the existence of a direct and positive relationship between CSR and performance. In addition, we have found an indirect effect on the aforementioned relationship through the mediation of GHRM and environmental outcomes.The results of this study make several contributions to the CSR and GHRM literature, as well as practical contributions for managers.

Corporate Social Responsibility in the Development of Territorial Communities of Ukraine

Main modern society trends tend to transfer a number of government functions to business structures. Accordingly, discussions about the social dialogue between government and business are being arisen in the scientific community. Therefore, there is the enhanced relevance of the problem of social partnership among government, business, and employees. This requires the development of various versions of the corporate social responsibility concept. The article deals with the problem of an integrated approach to the essence of corporate social responsibility. Enterprises and authorities of territorial communities characterized by conflicting interests are determined to be the economic agents of corporate social responsibility. To reach the consensus between them, a system of corporate social responsibility management is proposed. To determine the impact of business entities on the development of territorial communities of Ukraine in the direction of improving the economic security of the territory as part of the social responsibility of modern business, the main structural activity indicators of business entities in Cherkasy region are analyzed. The results of the analysis revealed many problems in assessing such impacts. These are the absence of unified forms of social non-financial reporting as well as a non-systemic enterprise engagement in the development of the territory. To quantify the impact of business entities, an integrated impact coefficient of social responsibility of an individual business structure on the development of the territorial community is proposed. The coefficient determines the impact of the business structure on the economic growth of the territorial community, the environmental situation in the region, the level and the quality of life. Keywords: social responsibility, socially responsible business, territorial community, non-financial reporting

Corporate Social Responsibility and Earnings Management: Measurement Approach Review

Objective – This study examines conceptually corporate social responsibility and earnings management measurement approach review. It reviews existing measurement approaches used in the empirical studies. Problems that led to lack of standardize measurement approach for both CSR and EM were identified and the solutions to the problems were highlighted. Design/methodology – Explanatory research design was employed in the study to review measurements approach for the earnings management and corporate social responsibility used by previous empirical studies. Results – The review of measurement approach reveals that up to today there is no standardized way to measure CSR and EM as studies normally select the method that suit their purpose. Some of the points of contention among scholars were lack of consensus on the best and standardized way to measure CSR, subjectivity and bias issue with regards to measurement, myriads of models for EM measurement and the voluntary nature of CSR activities and disclosure way. However, in order to address the contentious issues, this study, therefore recommends that relevant agencies should set up standardize way to measure CSR of different companies, on their part government and authorities concern should find way to standardized CSR reporting, makes CSR activities and disclosure mandatory for companies and separation of measurement approach for financial related business companies and non-financial related business companies should be done.

Legislated CSR in practice: The experience of India

In 2013, India became the first country in the world to make corporate social responsibility (CSR) mandatory for highly profitable corporations. This research takes an interpretative phenomenology approach to examine the experiences of CSR managers who navigate societal and political pressures surrounding implementation of the regulation. Thus, the article offers both insights from practice to the theoretical academic debate of the benefits of voluntary versus mandatory mode of CSR, and practical recommendations.

Green human resource management, corporate social responsibility and customer relationship management: relationship analysis in the Brazilian context

PurposeThis paper aims to analyze green human resource management's (GHRM’s) relationships with corporate social responsibility (CSR) and customer relationship management in Brazilian companies.Design/methodology/approachA sample of 142 companies – from the electro-electronics, mechanical metals, packaging, footwear and plastics industries – was examined using the partial least squares method.FindingsThe results reveal that GHRM practices positively influence CSR practices, which act as a moderating construct to positively influence customer relationship management.Research limitations/implicationsThe results cannot be generalized due to the non-probabilistic sampling used; however, the results meet the requirements of the statistical methodology.Practical implicationsThese findings contribute to business managers' decision-making, as they demonstrate that organizations must develop a consistent culture focused on social and environmental issues. This also reveals that the human resources field can contribute to developing a socially correct company, with the subsequent possibility of satisfying customers to retain and create customer loyalty.Social implicationsThe results show that for a company to be sustainable from an economic, social, and environmental perspective, the involvement of human resource management is fundamental.Originality/valueThis paper contributes to academia by presenting a new theoretical model, tested using a sample of Brazilian companies, which illuminates GHRM as an area still under development.