Corporate Social Responsibility Management Research Articles

Implementation management of corporate social responsibility in SIRCLO #BelajarBarengMentor program

COVID-19 pandemic in Indonesia has impacts on disabilities. The private sector can help empower them through Corporate Social Responsibility (CSR). SIRCLO is one company that initiated CSR with Difalink through the #BelajarBarengMentor Program. During the implementation, several problems were faced by SIRCLO and Difalink, even though the proper implementation of CSR can benefit the company. This study aims to determine (1) How the Plan, (2) How the Implementation, (3) How the Checking, and (4) How the Evaluation in the Implementation Management of CSR in the #BelajarBarengMentor Program with analysis using the Hohnen CSR implementation model (Plan, Do, Check, and Improve). The method used is a qualitative descriptive study with data collection through interviews, observations, and literature studies. The validity of this research uses source triangulation. The study's results revealed similarities with the Hohnen model. On (1) Planning, assessment, and strategy development were initiated, but the research needed more depth and detail. On (2) Implementation, focus on program development and execution, but there are some technical problems and exposures. On (3) Checking; it had not been conducted effectively, and on (4) Evaluation; there are several evaluations and suggestions, such as the need for solid planning and a dedicated team. The suggestions given are (1) Planning; conducting in-depth research, (2) Implementation; making alternative implementation options based on research, (3) Checking; conducting the monitoring according to the concept of CSR, and (4) Evaluation; conducting solid planning and create a dedicated team for sustainable plans.

The Effect of CSR Policy on Earnings Management Behavior: Evidence from Visegrad Publicly Listed Enterprises

A corporate socially responsible-focused approach adds value to a firm in the form of financial benefits in addition to improving its corporate image. To meet the demands of various stakeholders, including consumers, employees, and shareholders, and to produce high-quality financial reporting, some managers participate in CSR initiatives. The investigation of the relationship between corporate social responsibility and earnings management in publicly listed Visegrad companies is the main aim of the paper. The purpose is to identify the correlation between the CSR concept (measured by ESG score) and earnings management behavior determined by discretionary accrual levels (using the modified Jones model). To ascertain the association between CSR and earnings/discretionary accrual levels or to describe the major changes in the development of these variables, several statistical techniques were applied (correlation analysis, one-way ANOVA, and one-way ANOVA with repeated measures). As this is a pioneering study in the Visegrad environment (analyzing 35 publicly listed enterprises reporting ESG score), the research findings may have significant policy implications for decision-makers, regulators, auditors, and investors in their efforts to restrict earnings management techniques and enhance the quality of financial reporting.

Is it hard to be different during the COVID-19 crisis? Investigating the relationship between corporate social responsibility and earnings management

PurposeThis paper aims to contribute to the literature on the earnings management (EM)–corporate social responsibility (CSR) relationship as most of the previous studies have been carried out in non-turbulent periods. This study investigates whether CSR affects EM during the pandemic period by testing two hypotheses: the cognitive biases hypothesis and the resilience hypothesisDesign/methodology/approachThe difference-in-difference and triple difference approaches are used for a sample of 536 US firms (268 socially responsible firms and 268 matched non-socially responsible counterparts) during the 2017–2021 period. Socially responsible firms are selected from the MSCI KLD 400 Social Index, and matched firms are identified through the propensity score matching method.FindingsThe authors find an income-increasing practice for both socially responsible firms and control firms for the whole period and each sub-period. Moreover, socially responsible firms are more likely to manage their earnings (income increasing) than their counterpart. Furthermore, the authors show that CSR commitment exacerbated EM in line with the cognitive biases hypothesis.Originality/valueThis study is the first shed light on the dark side of CSR during pandemic periods.

A History of Corporate Social Responsibility in Ghana

There have been several contributions and research perspectives on Corporate Social Responsibility (CSR), however, research suggests that there is paucity of literature on historical accounts on the concept. There is also considerable evidence that the few CSR histories that have been documented have mostly focused on US-based literature. This paper attempts to detail the history of CSR in the Ghanaian context. The paper is a culmination of archival data and academic reviews on the history of CSR as well as interviews conducted with purposely selected informants. An analysis of the historical data revealed three key phases of CSR development in Ghana: the Pre-CSR phase, the Early CSR beginnings phase and the CSR Professionalisation phase. Significantly, this paper contributes to the prevailing CSR management literature, especially on national CSR histories. A thorough review of the literature suggests that there is no documented history on CSR in Ghana. This paper therefore addresses this gap. It contributes to a more distinctive historical understanding of how CSR has evolved from its early days to its current state in Ghana. It further provides useful background context to inform future research, analysis and interpretation.

Management Commitment and Sustainable Coffee Export Performance, Evidence from Ethiopian Companies: The Mediating Role of Corporate Social Responsibility

Corporate social responsibility and managerial commitment are both essential to long-term commercial success. In this study, corporate social responsibility (CSR) practices in Ethiopia’s coffee exporting enterprises are used as a mediating factor to assess the impact of management commitment on sustainable coffee export performance. This study used both quantitative and qualitative research methods and primary and secondary data sources obtained from the 236 sampled coffee exporting enterprises in Ethiopia. In addition, this study used a standardized questionnaire to collect data. To determine the causal link between management commitment, corporate social responsibility, and sustainable export performance, the obtained data were analyzed using PLS structural equation modeling version 3.2.8 and SPSS version 25. The outcome demonstrates that management commitment and corporate social responsibility have a favorable and considerable impact on companies’ performance in exporting sustainably grown coffee. Results also showed that the effect of management commitment on sustainable export performance was partially mediated by CSR. The survey also revealed that while most private enterprises have not yet begun CSR, certain coffee exporting companies, notably cooperative unions in Ethiopia, have integrated CSR practices into their operations to increase export performance. In order to help practitioners and decision-makers comprehend the advantages of management commitment and CSR in creating sustainable coffee export performance, this study offers strategic recommendations. In addition, the study has contributed to the existing literature.

Evolution of corporate social responsibility towards sustainability in Mexico 2013-2019

Since the Millennium Development Goals set out in 1999 by the UN, Corporate Social Responsibility (CSR) under the framework of ISO 26000, 2011 and the Objectives for Sustainable Development Goals Agenda 2030, 2015, Mexico's Business Sector has been taking full relevance in the triple Bottom Line actions (economic, social and environmental). This study shows the results of a questionnaire structured under the ISO 26000 reference framework, designed by ResPonsable, which was applied to a representative sample of the Mexican Business Sector in 2013-2019, to describe, infer and project the degree of knowledge, interest and management of CSR in large companies and MSMEs in Mexico. The main results are flattering since companies during these six years (2013-2019) have decided to create CSR Committees, this being more frequent in large companies and have an annual budget for Social Responsibility activities, with more trained managers in the area, and with more knowledge, importance and maturity of CSR. The term Social Responsibility has evolved as an investment and not as an expense for large companies, while MiPymes still see it as an expense. It is possible to see a decline in CSR indicators as a profitable investment in the short, medium and long term. Concerning the CSR employees’ profile, the positions are vastly occupied by women, between 32 and 42 years, with a professional education level with CSR studies. The most active sector in the CSR is transportation and logistics, banking, energy and extractive industry, food and beverage, automotive and construction and infrastructure, focusing on labor practices, environment and human rights, being Corporate Governance the least developed in the companies.

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.

CSR in Professional Football in Times of Crisis: New Ways in a Challenging New Normal

While corporate social responsibility (CSR) activities are well-established among football clubs, COVID-19 challenged clubs’ capacity and commitment to continue delivering in times of crisis. Focusing on Scottish Professional Football League (SPFL) Premiership clubs and their charitable foundations, we examined challenges presented by restrictions and limited resources and how these impacted the decision making of CSR managers, as well as their prioritisation of projects undertaken. Qualitative research methods were applied in a two-step process. A content analysis drawing on publicly available resources provided a holistic overview of the CSR landscape in Scottish football. Subsequent semi-structured interviews with CSR managers of four clubs’ foundations offered detailed insights into crisis response. We found that resource limitations resulted primarily in operational rather than financial difficulties. To remain functional and consistent with their motives, foundations initiated new ways to address target groups’ social needs. Specifically, delivery shifted towards direct help and short-term support. While foundations continued to benefit from being associated with the parent football club, autonomy from the club was a critical success factor intensifying stakeholder relationships and community links. COVID-19-related disruptive factors resulted in more rapid decision making and greater empowerment of operational staff. Lessons learned have potential implications for CSR management post-pandemic.

The SDGs: A change agenda shaping the future of business and humanity at large

The <scp>SDGs</scp>: A change agenda shaping the future of business and humanity at large

Incorporating corporate social responsibility into graduate employability

AbstractTo remain sustainably viable in today's business environment, employers require appropriate skills to support their commitment to social responsibility. When recruiting skills, employers recognize that graduate attributes are essential indicators of the capability to render constructive workplace outcomes. Graduates need to develop these attributes to demonstrate their employability potential to prospective employers. However, existing employability capital frameworks do not include the graduate attributes needed to measure capability in corporate social responsibility (CSR) skills. The objective of this study was to determine which graduate attributes would support employability capability in CSR skills. Following a theoretical investigation, a mixed‐method exploratory study was undertaken in South Africa's state‐owned electricity provider to determine the employability attributes required by the organization in CSR management. The first phase involved a data collection survey, 302 managers and supervisors in South Africa's primary electricity provider rated a proposed 44 personal attributes linked to nine theoretical determined CSR skills and their importance in CSR management. In the second phase, the survey results were validated through a separate Delphi technique with three Human Resource Development experts. Confirmatory factor analysis found significant relationships between the tested attributes and the nine CSR skills. The findings could assist graduates in understanding the attributes they need to develop to be deemed employable for CSR performance. Furthermore, higher education institutions can include the results in curriculums to contribute to the development of CSR skills. Finally, the attributes and skills could be used to conceptualize a focused CSR employability capital, which employers can use to test employability potential.

Watching the Watchdogs: Examining the Adoption and Implementation of Corporate Social Responsibility (CSR) Communication on Diversity in News Organizations

This article examines the relationship between corporate social responsibility (CSR) communication and the commitment to CSR in practice, specifically on the topic of employee diversity. A large-scale textual analysis is used to investigate CSR communication and the factors that differentiate news organizations. By integrating the scholarship on CSR communication, journalism, and management, the article furthers the understanding of ways news organizations publicly signal the implementation of diversity practices. In addition, the article proves useful as news organizations seek ways to institutionalize their CSR communications and evaluate their own commitments to diversity initiatives as an organizational priority.

Corporate Social Responsibility in the Telecommunication Industry—Driver of Entrepreneurship

Beyond the conventional understanding of corporate social responsibility (CSR) as a voluntary obligation for promoting triple-bottom-line CSR, development-oriented CSR is emerging and requires empirical investigation. This organisation-level research fills this gap by exploring development-oriented CSR as a driver of entrepreneurship in Nigeria. Arising from the review of the literature, human capital theory and stakeholder theory provided theoretical groundings for the study. The empirical study provides an enhanced understanding of development-oriented CSR that incorporates entrepreneurship into the extant literature. The target comprised multiple stakeholders in the Nigerian telecommunication industry, from which a sample of 369 responses were analysed using descriptive and inferential statistics. The five tested hypotheses showed mixed results. The stakeholder management and economic dimensions of development-oriented CSR were found to have significant positive effects on entrepreneurship. However, the environmental, national, and social dimensions do not have significant positive effects on entrepreneurship. Overall, it was found that development-oriented CSR is a potential driver of entrepreneurship in the Nigerian telecommunication industry, but the predictability is weak (15%). The study concludes with practical implications and recommendations for further research in this multidisciplinary field.

The effect of social responsibility and managerial ability on firm value-mediated profitability

The mining industry in Indonesia has a high enough capitalization value to attract investment. The more investors that invest, the higher the stock price and the value of the firm, yet the mining sector's share price has changed throughout time. The mining industry in Indonesia must likewise be mindful and worried about the environment. Previous research has not explored the correlation between profitability and firm value, which contributes as a mediator. This resulted in a clear gap in the literature. This study contributes to filling a gap in the literature. The mining sector businesses listed on the Indonesia Stock Exchange (IDX) from 2018 to 2020 were chosen as the population, with a total sample of 11 companies selected using the purposive selection approach. The data analysis process has been carried out using SPSS version 28 software. The study's findings revealed that corporate social responsibility and corporate management skills had little influence on business value. Furthermore, the findings of this research show that profitability, as a moderating variable in this study, is a complete mediator of social responsibility and managerial ability to firm value. The presence of profitability mediation in this research yields substantial findings, serving as a warning to investors.

Corrigendum

Business Strategy & DevelopmentVolume 5, Issue 3 p. 303-303 CORRIGENDUMFree Access Corrigendum This article corrects the following: The management of corporate social responsibility through projects: A more economically developed country perspective Meera Al-Marri, Ashly H. Pinnington, Mine Karatas-Ozkan, Katerina Nicolopoulou, Volume 2Issue 4Business Strategy & Development pages: 358-371 First Published online: July 2, 2019 First published: 05 September 2022 https://doi.org/10.1002/bsd2.220AboutSectionsPDF ToolsRequest permissionExport citationAdd to favoritesTrack citation ShareShare Give accessShare full text accessShare full-text accessPlease review our Terms and Conditions of Use and check box below to share full-text version of article.I have read and accept the Wiley Online Library Terms and Conditions of UseShareable LinkUse the link below to share a full-text version of this article with your friends and colleagues. Learn more.Copy URL Share a linkShare onFacebookTwitterLinkedInRedditWechat In the paper “The management of corporate social responsibility through projects: A more economically developed country perspective”, there is an error in the corresponding author's name. The correct name is Meera Al-Marri. REFERENCE Al-Marri M, Pinnington AH, Karatas-Ozkan M, Nicolopoulou K. The management of corporate social responsibility through projects: A more economically developed country perspective. Bus Strat Dev. 2019; 2: 358– 371. https://doi.org/10.1002/bsd2.68 Volume5, Issue3September 2022Pages 303-303 ReferencesRelatedInformation

Summaries of Papers In This Issue

Summaries of Papers In This Issue

Corporate social responsibility and human resource management

Corporate social responsibility and human resource management

A Capability Framework for Analyzing Corporate Social Responsibility Performance

In the present aggressive world of competition, corporate social responsibility (CSR) strategies are becoming important weapons for organizations to perform well and achieve their goals. In this respect, organizations need to assess their CSR performance and improve their actions for a more genuine approach. We present an insightful framework to explain the effectiveness of CSR strategies by proposing four dimensions- weak versus strong, narrow versus broad, strategic versus genuine, and public relation (PR) profile versus no public relation (PR) profile. The proposed framework can be used to assess organizational CSR performance and as a decision tool for the CSR practices that should be improved especially in the wake of the Coronavirus (COVID-19) pandemic. The framework will also help devise ways and means to assist the nation to combat the repercussions of the slowdown and mitigate the after-effects of the pandemic by evaluating current CSR practices. Based on the proposed tool, a model of CSR management for genuine social change was developed to help organizations define its best practices and improve CSR actions.

The Impact of Supplier Instability on Corporate Social Responsibility Performance over the Firm Lifecycle: A Social Systems Theory Perspective

AbstractManaging corporate social responsibility (CSR) in the supply chain context requires companies to consider complex issues embedded in their supply chains, one of which is the complexity caused by unstable suppliers. However, prior studies have focused primarily on how supplier instability affects a firm's operational or financial performance. Grounded in social systems theory, we aim to enrich this body of literature by investigating the impact of supplier instability on CSR performance throughout the firm lifecycle. Using a large panel dataset of Chinese manufacturing firms from 2008 to 2018, we find that the relationship between supplier instability and CSR performance varies throughout a firm's lifecycle. At the growth and maturity stages, supplier instability can negatively affect a firm's external and internal CSR performance, respectively. At the decline stage, this negative relationship is insignificant. Further, we unravel the moderating effects of different complexity reduction practices. This paper has significant implications for both research and practice in the increasingly important domain of CSR management in supply chains.

Corporate Social Responsibility and Strategic Management: A Bibliometric Analysis

An organisation should be concerned with more than just profit; it should also be concerned with the social interests and welfare of the surrounding community. In order to ensure that the welfare of society is always safeguarded, the government places a greater emphasis on corporate social responsibility within the business sector. Good corporate social responsibility is only possible in conjunction with strategic management. This study investigated the consistency of previous researchers’ literature reviews on corporate social responsibility and strategic management. A total of 132 Scopus articles were selected for this study, and the article information was analysed utilising the systematic literature review and bibliometric analysis methods.

Understanding the role of corporate social responsibility and sustainable supply chain management in shaping the consumers' intention to use sharing platforms.

Sustainable supply chain management (SSCM) in sharing economy platforms supports resource management and achieves environmental sustainability. Corporate social responsibility (CSR) is an essential pillar of sustainability, but the link between CSR and SSCM has been missing in the literature. Therefore, the current study intends to examine the connection between CSR and SSCM practices in sharing economy-based platforms. This study has applied the means-end theory to understand customer intention in the sharing economy. The data of 379 respondents from five main cities of Pakistan have been collected through convenience sampling. Partial least square structural equation modeling (PLS-SEM) has been used to test the proposed conceptual model. The study results show that the corporate social responsibility approach adopted by the sharing economy platforms improves internal supply chain management that drives customers’ intention to use sharing economy platforms. Green concern has a significant moderating effect on customers’ tendency toward environmental issues and solutions. However, findings revealed that eco-design in the sustainable supply chain does not affect customer purchase intention in sharing economy platforms. The study findings provide practical implications to organizations focusing on sustainable supply chain management practices in the sharing economy.