Knowledge Of Corporate Social Responsibility Research Articles

Unveiling the Complexities of ESG and CSR Disclosures Determinants: A Systematic Literature Review

The intensifying focus on environmental, social, and governance (ESG) and corporate social responsibility (CSR) in recent years has attracted substantial scholarly interest in investigating the determinants of these disclosure practices. While notable similarities between ESG and CSR were found, the somewhat murky relationship between the two has introduced significant ambiguities into the academic discourse. To address this issue, this study performed a systematic review of 164 articles sourced from the Web of Science and Scopus databases, indicating post-2018 articles to constitute 70% and 81% concentrating on the extent of disclosures. The literature revealed substantial similarities in the theoretical frameworks and discovered determinants, but exposed considerable confusion concerning the definitions and proxies used for CSR disclosures which future research can address. The study offers insightful clarity to the burgeoning knowledge of ESG and CSR, benefiting both academicians and practitioners.

THE INFLUENCE OF ENVIRONMENTAL ACCOUNTING KNOWLEDGE, ENVIRONMENTAL SENSITIVITY, AND CSR KNOWLEDGE ON ACCOUNTING STUDENTS ENVIRONMENTAL SUSTAINABILITY BEHAVIOR

This study aims to determine how the influence of environmental accounting knowledge (EAK), environmental sensitivity (ES) and corporate social responsibility knowledge (CSR-K) on the pro-environmental behavior of accounting students. Given that accounting has an important role in environmental management and how to implement CSR practices in the face of increasingly crucial environmental issues. Quantitative research approach using multiple linear regression analysis with a sample of accounting students at UTM based on purposive sampling technique. The results showed that EAK has no significant influence on pro-environmental behavior in accounting students. Meanwhile, ES and CSR-K have a significant influence on pro-environmental behavior in accounting students. This shows that environmental accounting knowledge has not been able to encourage sustainable behavior, environmental sensitivity factors and CSR knowledge play an important role in encouraging sustainable behavior. Therefore, it is important to increase environmental awareness, detailed understanding of environmental accounting and CSR in the education curriculum as a provision for students to enter the world of accountants or business.

The Impact of Company Field Trips and Representative Image on Students’ CSR Knowledge Sharing Intentions

This study examines the effect of company field trips on Vietnamese university students’ corporate social responsibility (CSR) awareness and their intentions to share CSR-related content. Utilizing pre- and postvisit surveys among 136 students, the research reveals that these trips significantly enhance students’ understanding of CSR, particularly its ethical dimensions, and encourage them to share CSR information through social media and word-of-mouth. The research also finds that the perceived image of the company representative plays a critical role in shaping students’ intentions to disseminate CSR information, with complex interactions affecting their overall CSR perceptions. These findings underscore the importance of field trips in CSR education and suggest that both companies and educational institutions should focus on ethical and legal aspects of CSR communication to maximize its impact.

Assessing corporate social responsibility in South Africa’s built environment industry

PurposeStudies showed that stakeholders want the construction sector’s organisations to be more accountable and transparent regarding social and environmental issues through corporate social responsibility (CSR). There is a paucity of literature regarding CSR implementation in the construction sector, especially in developing countries like South Africa. Hence, the study evaluated CSR’s merits and hindrances and suggested solutions to enhance its implementation in the South African construction sector of Mpumalanga Province.Design/methodology/approachThe researchers employed a questionnaire survey method to collect data from 68 useable respondents in the South African construction sector of Mpumalanga Province. The main section of the questionnaire was divided into three parts, each addressing an objective mean item score ranking technique.FindingsFindings show management lacks willingness, absence of recognition for implementing CSR at tender adjudication, professionals regard CSR as a “soft issue,” inadequate ability to carry out CSR initiatives and lax CSR knowledge emerged as the key issues hindering construction stakeholders, especially construction companies, from participating in CSR in South Africa. The research suggests initiatives to enhance CSR in the construction industry.Originality/valueThe study shows that the findings can be used to improve the implementation of CSR engagement and possibly enhance a policy to stimulate friendly CSR in the South African construction sector.

How Companies Restrain Means–Ends Decoupling: A Comparative Case Study of CSR Implementation

AbstractWe use the concept of means–ends decoupling to examine why companies continue to be major contributors to environmental and social problems despite committing increasingly to corporate social responsibility (CSR). Specifically, we ask: How do companies restrain (versus fail to restrain) means–ends decoupling? We answer this question through a comparative case study of four multinational companies with different levels of means–ends decoupling. Based on interviews and secondary data, we inductively identify two distinct approaches to CSR implementation: experimental vs. consistency‐oriented CSR implementation. Experimental CSR implementation means that companies (1) produce CSR knowledge about what is happening in specific CSR contexts and use this knowledge to (2) adapt CSR practices to local circumstances – an interplay that restrains means–ends decoupling. Consistency‐oriented CSR implementation lacks this interplay between knowledge production and practice adaptation, which fosters means–ends decoupling. Our model of experimental versus consistency‐oriented CSR implementation advances two streams of research. First, we advance research on means–ends decoupling by highlighting the importance of experimentation for restraining means–ends decoupling. Second, we advance research on the impact of CSR activities by questioning the widespread assumption that consistency should be at the heart of CSR implementation.

How and when consumer corporate social responsibility knowledge influences green purchase behavior: A moderated-mediated model

Due to global warming and climate change, consumers worldwide are now carefully evaluating corporate social responsibility (CSR) practices when choosing which businesses to engage with, aiming to enhance their resilience to the adverse effects of these global issues. The current study employs the theories of reasoned action and planned behavior to explore how consumer CSR knowledge (CCK) impacts green purchase behavior (GPB) and consumer environmental attitude (CEA). Additionally, it assesses the mediating influence of CEA on the connection between CCK and GPB, while also examining the moderating role of perceived consumer effectiveness (PCE) in the interactions between CCK and GPB directly and via CEA. Primary data were collected through surveys from 336 EMBA students in Bangladesh over a three-month period, spanning from 9 August to November 8, 2022. The collected data and the suggested model were analyzed and validated using Mplus. The results show that CCK significantly improves GPB and CEA. CEA partially mediates the relationship between CCK and GPB. PCE significantly moderates the relationships between CCK and CEA directly and via CEA, such that CCK positively influences CEA and GPB when PCE is high only. Lastly, the current study documented theoretical and practical implications and concluded that CCK encourages consumers to adopt environmentally friendly attitudes, which in turn motivates them to exercise green behaviors such as GPB.

Discussion on Fulfilling the Responsibility of Marine Protection by Nuclear-related Enterprises

A conclusiveness part of Marine pollution is unreasonable nuclear waste disposal. Therefore, the research theme of "Whether nuclear power enterprises should fulfill their corporate social responsibilities and protect the Marine environment" was established. Through comparative analysis of different nuclear power enterprises' methods to boost development and measures to deal with venture, meanwhile, combined with relevant knowledge of corporate social responsibility, the authors concluded that nuclear power enterprises perform Marine protection responsibility could directly protect the Marine environment and protect its most basic resources, which is conducive to the sustainable and stable development of nuclear power enterprises. In the end, the authors discussed the future direction. The research proposes a diversified governance plan, authors of this research connected nuclear power enterprises with other players in the market, explored the most effective way to supervise nuclear power enterprises to fulfill their responsibilities. And they provide constructive suggestions for the future transformation of nuclear power generation and multiple players interact with each other’s to protect the environment.

Is unfit CSR novel? Exploring the impact of CSR knowledge, brand–cause fit, and perceived novelty on consumer response

Three experimental studies were carried out to understand how consumer knowledge of corporate social responsibility (CSR) affects their responses to a brand’s social initiatives for high versus low brand–cause fit. Studies 1 and 2 examined the effects of subjective CSR knowledge on consumer responses. Study 1 indicated that consumers with low CSR knowledge showed more favorable responses to high brand–cause fit CSR, whereas consumers with high CSR knowledge preferred low brand–cause fit CSR. In Study 2, the perceived novelty of a brand’s CSR initiative mediated the interaction effect on attitudes toward advertisements and brands. Study 3 replicated the results of Study 2 using a real brand and measuring objective CSR knowledge. The findings of the three experimental studies provide both theoretical and practical insights into how consumers’ knowledge of CSR affects their response to CSR initiatives, especially regarding different types of brand–cause fit.

Analysis of Corporate Social Responsibility in oil companies


 Corporate Social Responsibility is a strategy used by companies that generate impact on society to achieve a link between the company and stakeholders, creating value and contributing to improving the quality of life. This study analyzed the social responsibility of foreign oil companies operating in Ecuador. The descriptive type, quantitative approach, and non-experimental design methodology were used. The survey was applied as an instrument to a sample of 15 companies, applying the CERES Ethos indicators. The results showed that one company needs to carry out an appropriate social responsibility. Nine companies develop specific corporate social responsibility actions, and five companies have good knowledge of corporate social responsibility. It is concluded that companies have an average of 1.15 indicators, which shows that most perform specific corporate social responsibility actions. 

Foreign ownership, passive‐learning knowledge spillovers, and corporate social responsibility reporting in China

AbstractAs there are many studies on the predictors of corporate social responsibility (CSR) reporting, the influences of foreign direct investments (FDIs) knowledge spillovers (KSs) on CSR reporting in developing countries remain unclear. This paper introduces the passive‐learning KSs concept to explain whether, why, and how domestic firms learn CSR knowledge from their foreign counterparts. First, we investigate the relationship between foreign ownership and the quality of CSR reporting (CSRQ). Second, we test the moderating effect of three types of direct institutional pressures: the green development policy, the mandatory CSR reporting requirement, and CSR regulations issued by the State‐owned Assets Supervision and Administration Commission. Third, we examine the moderating effect of board interlocks to explore the indirect impacts of institutional pressures. We run regressions on a sample of Chinese A‐share listed companies and the hypotheses are generally supported. This paper contributes to the literature on CSR reporting and FDIs KSs by adopting the passive‐learning KSs theory to explain CSR KSs in developing countries.

Achieving corporate sustainable development through social responsibility, green activities, and stakeholders management: A multidirectional cause analysis

AbstractThe study aims to explore insights into stakeholder engagement that how it amplifies consumers' engagement toward organizations. This study attempts to meet the literature gap by investigating the nexus among corporate social responsibility, green purchase behavior, stakeholder knowledge, and stakeholder trust by considering the Chinese Z‐generation drawing on stakeholder theory. Structure equation modeling was majorly equipped to obtain the connections among adopted variables to compute the proposed relationships using the sample size of 611 (n = 611). First, a positive relationship was found between corporate social responsibility (CSR) and green purchase behavior. Second, the study uncovered the significant connection between CSR and consumer knowledge. Finally, the study confirmed the positive relationship between CSR and consumer trust toward the organizations. This study endows with numerous interesting and fruitful implications for managers, practitioners, and policymakers. The current study additionally endeavors to highlight the notion of CSR in terms of stakeholders' engagement and how a firm can strengthen relationships with its stakeholders such as consumers. Besides, this study bears some shortcomings and several potentials for future scholars to consider similar themes to validate the outcomes within the Chinese market and across the world.

CSR Paradigms, Consumer Behaviour, and Business Performance: A Literature-Based Analysis

The study sought to contribute to the general body of knowledge and research work in corporate social responsibility. The research work also aimed to establish the most prevalent forms of CSR from the literature and ascertain how CSR influences customer behavior and businesses. Corporate social responsibility is a contentious subject for managers of businesses and their stakeholders. However, this paper’s purpose is to bridge the various pieces of CSR knowledge in literature by systematically reviewing a collection of articles on the subject and drawing valuable conclusions relating to the various paradigms or schools of thought. The researcher, for this study, identified and critically reviewed twenty (20) recent articles on CSR that were gathered from highly recognized and profiled research databases, including Google Scholar, Research Gate, Emerald (database), Elsevier (database), Pro-quest, Scopus, and Springer. Persistent themes on the prevalent forms of CSR; and the influence of CSR on consumer behavior and business performance were observed. It became clear that defining CSR is an arduous task because of the different perspectives of researchers and managers of organizations. Nevertheless, CSR is simply an organization getting back to the people it serves or produces for and offering any form of help that revolves around the environmental, the social, the economic, the stakeholder, and the voluntariness themes: In conclusion, CSR, no matter the angle it is looked at, there is enough evidential proof from the literature that when implemented well, yields enormous benefits to the community and respective businesses. Keywords: Benefits, Business Performance, Consumer Behaviour, Corporate Social Responsibility (CSR).

The impact of gender diversity on corporate social responsibility knowledge: empirical analysis in European context

PurposeThe Covid-19 pandemic has exacerbated social risks around the world, highlighting inequalities and eroding social cohesion in and between nations. The challenges posed by this global crisis to world governments can be overcome with cooperation between the public and private sectors. Several studies support the importance of external corporate social responsibility (CSR) activities in sharing knowledge with citizens and external stakeholders, with benefits for the company and for society. Few studies have investigated the relationship between knowledge management (KM) and sustainability. This work aims to investigate the influence of the gender variable in the sharing of CSR knowledge, focusing on the area of human rights.Design/methodology/approachThe panel regression analysis was performed on a sample of 660 European companies listed over the years 2017–2020. The hypotheses tested in panel regression were then corroborated by a further test.FindingsThe results show a positive influence of women directors in the external disclosure of human rights. Evidence would assign a positive role to gender in sharing knowledge.Practical implicationsThe findings offer new insights into the role of gender on KM and sharing. The results show that gender can be a factor that stimulates CSR knowledge. The presence of women directors can be a useful tool to increase the relational capital of the companies and to share knowledge outside the company.Originality/valueThe study contributes to the poor literature between knowledge sharing and sustainability. Evidence would assign a positive role to gender in sharing knowledge.

Corporate Social Responsibility Knowledge Transfer in Interfirm Networks

This study investigates the effects of the alliance network structural properties on corporate social responsibility (CSR) knowledge transfer in the interfirm network context. Alliances and partnerships allow firms to access valuable CSR knowledge. While most research investigating knowledge transfer focuses on the dyadic level, the current research investigates CSR knowledge transfer within the interfirm network context. By integrating data from multiple datasets, this study investigates how a firm centrality and brokerage in its interfirm network influence its acquisition of CSR knowledge. The findings of 298 firms show that firm betweenness centrality and network brokerage enhance CSR knowledge transfer from its alliance partners. To the contrary, the greater the number of alliance partners (i.e., degree centrality), the weaker is the firm's ability to acquire CSR knowledge.

Barriers to corporate social responsibility performance in construction organizations

PurposeThis study aims to identify and prioritize barriers to corporate social responsibility (CSR) in the construction sector.Design/methodology/approachA literature review was first conducted to identify barriers to CSR performance. After that, construction professionals were invited to validate the appropriateness of the obstacles. The discussion allowed the establishment of a list of barriers to CSR performance and their corresponding categories. Data collected from the survey were then analyzed to prioritize the importance of these barriers by the fuzzy DEMATEL-based ANP (DANP) technique.FindingsThe findings presented 16 barriers to CSR, which were categorized into four clusters. The fuzzy DANP analysis showed that strategic vision is the most crucial cluster, followed by the measurement system, stakeholder perspective and scarce resources. Among the sixteen barriers examined, lack of awareness, knowledge and information of CSR; low priority of CSR; lack of metrics to quantify CSR benefits; lack of guidelines and coherent strategies; and lack of CSR enforcement mechanism are the five most crucial barriers.Originality/valueThis study is one of the first that proposes a comprehensive model to prioritize barriers to CSR performance of contractors considering their interrelationships. It provides construction stakeholders with a framework for understanding the linkage between the barriers and CSR framework under the umbrella of stakeholder theory. Thus, the findings might assist construction practitioners and academics in fostering the success of CSR implementation.

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.

STUDENTS’ ATTITUDES TOWARDS CSR IN THE CONTEXT OF DECISIONS RELATED TO TAKING UP A JOB AND REQUIREMENTS FOR EMPLOYERS

The aim of this article is to present the challenge to shape attitudes towards corporate social responsibility (CSR) of future employees and managers. CSR could be an important factor that may influence the career decisions of future employees. The research concentrates particularly on the cognitive and behavioral components of CSR. Therefore, the theoretical part of this paper presents the importance of CSR within the process of an employee applying for a job, and shows how employees need to feel the appreciation from management for their commitment to CSR values. This paper also emphasizes the importance of the education system in shaping CSR attitudes. Within the empirical part of the paper a research problem is presented, which targets the difference between actual CSR knowledge and CSR behaviors and decisions. A survey was conducted among 266 students from the Faculty of Management at the University of Lodz. The findings indicate significant discrepancies between the declared knowledge and choices of students with regard to applying for a job and the requirements for employers. The presented attitudes of the respondents are inconsistent and require further answers.

Disentangling Consumers’ CSR Knowledge Types and Effects

This paper examines consumers’ objective knowledge of corporate social responsibility (CSR) for brands over different product categories, and investigates whether objective knowledge influences attitudes to CSR, and the relationships between demographics and objective knowledge. The research uses an innovative approach to examining consumer CSR knowledge via (largely) unprompted recall. The analysis uses independent judges to score actual consumer objective knowledge of the CSR of well-known brands against the policies and actions of the brand owner. The research reveals that participants’ objective knowledge of CSR was limited or, in many cases, there was no knowledge. Further, the number and type of CSR policies did not influence overall evaluations of CSR. However, where objective knowledge was held, it did positively influence evaluations. The findings of the research direct managerial attention towards improvement of the communication of CSR, including using the research methodology here to evaluate the success of current communications.

Socially Responsible Activity of Micro-, Small-, and Medium-Sized Enterprises—Benefits for the Enterprise

As a research hypothesis, it was assumed that micro-, small-, and medium-sized enterprise SMEs undertake Corporate Social Responsibility (CSR) mainly guided by the benefits obtainable from this activity. The aim of the study was to identify the achievable and achieved benefits of undertaking CSR by SME enterprises. SMEs are not obliged to report this activity. The exploration included literature studies and empirical research, according to the expert method, in three stages: (1) selection of experts, (2) collection of information using the CAWI and CATI method, (3) development and interpretation of research results. Research has indicated that CSR is becoming closer to SMEs. The research has shown that experts are implementing CSR and gaining benefits from it. It has also shown that experts’ knowledge of CSR is insufficient, which results in many opportunities resulting from the implementation of this activity being overlooked. The European Commission (EC) guidelines introduced an obligation of reporting CSR only for listed companies; indirectly, this obligation will also affect other companies. Voluntary reporting will increase the knowledge of CSR and bring many benefits to SMEs, provided that a legal framework is created to facilitate the implementation of CSR and its reporting.

Constructing CSR student self-consciousness through university social responsibility implementation: evidence in Indonesia

Purpose The role of higher education institutions is paramount in creating social and cultural conditions for sustainability. Several studies show universities play an important role in promoting public understanding and awareness about sustainability. The purpose of this study is to analyze the application of university social responsibility (USR) on green and nongreen campuses and how it affects the corporate social responsibility (CSR) of students' self-consciousness (SSC), especially in accounting undergraduate programs by looking at how the undergraduate programs shape their curriculum and can build student awareness related to CSR. Design/methodology/approach A total of 704 accounting undergraduate programs students from eight different universities in Indonesia were surveyed to test the CSR SSC. Eight participating universities were included in the green campus based on Universitas Indonesia Green Metric (UI GreenMetric) and nongreen campus. Each university was analyzed regarding the application of USR. Findings The results of this study show that universities included in the green campus at the UI GreenMetric do not necessarily have a higher USR than the nongreen campus. Overall, there is evidence that graduates from universities with high USR implementation have better CSR SSC than graduates from universities with low USR implementation. Furthermore, the findings of this study show that there is a high value of ethic and CSR knowledge coming from university students with high USR implementation but not so with character. The findings show the same results from students between the two university groups. Originality/value To the best of the authors’ knowledge, this study is the first attempt to examine the effect of USR implementation on CSR SSC in Indonesia, by putting students’ CSR knowledge as a part of CSR SSC.