Corporate Social Responsibility Research Research Articles

Corporate social responsibility knowledge base: A bibliometric analysis

This research aims to analyze the current landscape of Corporate social responsibility (CSR) research. Using the Scopus database, the study employed the PRISMA sampling technique and analyzed 3679 articles using the VOSviewer program. The results show the emergence of CSR research in 1989, with a notable focus on topics such as corporate performance, corporate governance, family business, and socially responsible investment. We also find no evidence of a relationship between the number of an author's articles and the number of citations. Moreover, CSR research is largely monopolized by developed countries, leaving developing economies in the dark. Our study provides valuable insights into the past, present, and future trajectories of CSR research.

Corporate Social Responsibility Trends in the Airline Industry: A Bibliometric Analysis

The aim of this study is to perform a bibliometric analysis of corporate social responsibility (CSR) research in the airline industry, underscoring current developments and future trends. Utilizing open-source R software (version 4.2.3), including the Bibliometrix R library (version 4.1.4) and VOSviewer (version 1.6.20), this study notes a significant rise in CSR research. It highlights influential studies, leading scholars, and key journals in the field. The co-word analysis shows CSR’s impact on efficiency, value, employee perceptions, and customer loyalty. Post-COVID trends indicate an expanded focus on health, safety, and environmental, social, and governance (ESG) factors. The research suggests a shift towards integrated CSR strategies in the airline industry, emphasizing sustainability, stakeholder inclusion, and transparent reporting. This shift marks a movement towards more comprehensive and effective CSR approaches in stakeholder communication.

Corporate Social Responsibility Research: An Ongoing and Worthwhile Journey

We “tell the story” of corporate social responsibility (CSR) research by presenting a curated Collection of 19 articles published from 1973 through 2022 in all Academy of Management journals: Academy of Management Annals, Academy of Management Discoveries, Academy of Management Journal, Academy of Management Learning and Education, Academy of Management Perspectives, and Academy of Management Review. We describe our curation process and our criteria for evaluating CSR research. Next, we use the Collection to trace the history of CSR research decade by decade and synthesize the field’s current state. With the benefit of hindsight, we then offer a critical analysis of CSR research in terms of the following criteria: (a) construct definition (i.e., content domain) and operationalization (i.e., dimensionality, measurement, methodological rigor), (b) integration (i.e., levels of analysis, disciplinary perspectives, cross-national and comparative approaches and disciplines), and (c) impact (i.e., stakeholders considered; evaluation of initiatives in terms of intended beneficiaries; translation of results for practice, education, policy, and sustainable development). We conclude by providing recommendations for enhancing the impact of CSR research that is more transdisciplinary, participative, inclusive regarding stakeholders, methodologically rigorous, translational, and attentive to specific CSR initiative characteristics and intended beneficiaries.

Feminist Corporate Social Responsibility: Reframing CSR as a Critical Force for Good

AbstractWhile corporate social responsibility (CSR) research is now impressively broad, we identify fresh opportunities at the intersection of feminist and critical analysis to reframe this field as a force for good. We focus on the epistemological grounding of CSR in its potential to understand and change how managerial activity is interpreted and influenced for progressive ends. We approach this through a reading of the debate on CSR's limited practical use, to imagine a better methodological and purposeful future for CSR. This involves a different, feminist, political and ethical stance for researchers in relation to CSR as an object, to bring CSR theory and practice into alignment in order to revive its sense of purpose as a driving organizational force for good. Our change‐orientated approach is based on a reading of Judith Butler's notion of critique as praxis of values; it is politically aware, reflexive, and focused on the goal of good organization to address grand, often existential, challenges. We conclude by showing how this approach to CSR brings a more transparent way of analysing practice, requiring reflexive action on the part of those working with CSR initiatives both as practitioners and as researchers to co‐produce better futures.

Corporate social responsibility and individual behaviour.

Corporate social responsibility (CSR) research can help to address some of society's grand challenges (for example, climate change, energy sustainability and social inequality). Historically, CSR research has focused on organizational-level factors that address environmental and social issues and the firm's resulting financial performance, with much less focus on individual-level factors. In response to research calls to consider the individual level of analysis, we provide a narrative review to improve our understanding of the interconnections between CSR and individual behaviour. We organize existing research around three individual-level categories: CSR perceptions, CSR attitudes and CSR behaviours. We summarize research elucidating how perceptions and attitudes influence behaviours and how organization and higher-level CSR context and individual-level CSR readiness moderate perceptions-behaviours and attitudes-behaviours relationships. We offer a conceptual model that organizes the diverse, conflicting and multidisciplinary research on the CSR-individual behaviour link and that can be used to guide future research.

Perkembangan Penelitian Corporate Social Responsibility (CSR) Di Indonesia Selama 15 Tahun (Perspektif Studi Literatur)

Abstrak The purpose of this research is to (1) explain the commonly factors are researched in academics and are thought to be variables that influence Corporate Social Responsibility; (2) explain the phenomena that drive research in the realm of Corporate Social Responsibility; (3) explain the theories are generally used in corporate social responsibility research. This research is a qualitative descriptive research with a literature observation approach. The data used in this research is a research articles on Corporate Social Responsibility from the peroid the 2008-2023 indexed by Sinta 1-3. The research findings reveal that there are a total of 117 factors suspected to influence Corporate Social Responsibility, and numerous issues/phenomena underlie Corporate Social Responsibility research during the 2008-2023 period. One prevalent issue motivating Corporate Social Responsibility research is the enactment of Law No. 40 of 2007 concerning Limited Liability Companies. PT. Additionally, 39 theories commonly serve as references for Corporate Social Responsibility-related research.
  

The New Wave of CSR-Related Mainstream Accounting Research: On the Performative Effects of Literature Reviews

ABSTRACT This commentary/reflection offers a critical analysis of four articles presenting literature reviews concerning Corporate Social Responsibility (CSR) research in accounting published in North American-based or inspired accounting research journals and of the research on which they focus. This analysis is presented against the backdrop of [Gond, J.P., S. Mena, and S. Mosonyi. 2023. The performativity of literature reviewing: Constituting the corporate social responsibility literature through re-presentation and intervention. Organizational Research Methods 26, no. 2: 195–228] conceptualisation of the performative effects of literature reviews, examinations of the recent resurgence of CSR research in top-tier North American-based accounting journals offered by well-established social and environmental accounting (SEA) researchers, as well as in light of some of the many reviews on the same or similar lines of research. Whilst previous examinations of such resurgence focused on regular articles, this reflection focuses on literature reviews, which I consider a negative development in view of what they represent in terms of the self-referencing behaviour already present in the literature they review. This commentary serves the purpose of cautioning those interested in becoming acquainted with accounting research on CSR-related topics that the reviews examined should not be used as an entry point, given that they offer a rather incomplete picture of such research. Rather, they should only be used after having acquired a global view of CSR-related literature.

Commentary: On theory, data, and interpreting results in political CSR research: Reflecting on “Do firms put their money where their mouth is? Sociopolitical claims and corporate political activity”

In examining whether firms align their sociopolitical claims with their corporate political activities (CPA), Preuss and Max (2023) tackle a topic of keen interest to the Accounting, Organizations and Society (AOS), corporate social responsibility (CSR), and broader interdisciplinary accounting research communities. They document partial alignment between firms' diversity and environmental claims and the voting records of U.S. Congress members they financially support through political action committee (PAC) contributions, but also report several important caveats. Given that firm strategies on CSR and CPA often are played on ‘two (different) chessboards’ (Den Hond, Rehbein, de Bakker, & Lankveld, 2014), a study such as theirs is difficult to accomplish successfully. I applaud their efforts and believe the objective of their study was met. In my commentary, I use their study as a springboard to discuss key considerations regarding theory, data, and the interpretation of results when performing political CSR research in accounting.

Tax Avoidance and Corporate Social Responsibility: A Bibliometric Review and Future Agenda

This review explores the intellectual structure, research trends, and nexus within tax avoidance (TA) and corporate social responsibility (CSR) literature using the bibliometric research approach. Seventy-five peer-reviewed journal articles published between 2003 and 2022 in 56 journals were identified for the final analysis from Scopus databases. The articles were analysed and visualised with VOSviewer based on the keyword occurrence, authors, countries, and journal distribution. Even though 75 articles were identified on the interplay between CSR and tax avoidance, over sixty percent of papers were published during the last four years from only five countries. It indicates that combined CSR and tax avoidance research is emerging and has recently become a critical concern of scholarly investigation. Although the number of publications is increasing, author and country network analyses do not show a strong connection among authors and countries of publications. While the publications have been dispersed within a broader range of sources, only five journals are dominant, with three or more articles. Considering co-occurrence analysis, corporate social responsibility (CSR) and Tax avoidance are the frequently occurring terms within the publications, and they have been explored with other related areas such as corporate responsibility and sustainability, tax evasion, business ethics, corporate governance, tax havens, and earning management. Although keyword analysis shows that CSR and tax avoidance literature have been extensively studied during the past decade, this area of research is still in its infancy. Hence, more empirical research is needed from both developed and developing countries. Accordingly, this study provides exciting findings on the knowledge structures and patterns of tax avoidance and CSR research and valuable insights for future studies.

Mediating Role Of Human Capital Between Corporate Social Responsibility And Technological Innovation: The Case Of High-Tech Firms In China

This study aims to empirically test the relationship between multi-dimensional corporate social responsibility (CSR), human capital, and technological innovation of high-tech enterprises and analyze the mediating role of human capital. This study focuses on high-tech firms located in China. An online questionnaire was distributed among employees of high-tech enterprises. Analysis was performed using a partial least squares structural equation modelling (PLS-SEM). The results show that shareholder, employee, customer, environment, and social CSR significantly affect human capital, and human capital plays a partial mediating role in the relationship between CSR and technological innovation. This study differs from previous CSR research, which evaluates the link between the five dimensions of CSR and technological innovation to examine new opportunities for the development of technological innovation in high-tech enterprises.

Coopetition for corporate responsibility and sustainability: does it influence firm performance?

PurposeCorporate responsibility and sustainability (CRS) have emerged as an important topic today. At the same time, alliances and coopetition arrangements, as vehicles for inter-firm collaboration have been shown to support firm performance. Still, there has been a lack of research into how coopetition (collaboration with competing firms) in this area may support firm performance.Design/methodology/approachThis study aims to untangle the relationship between coopetition arrangements including CRS and firm performance. The model permits garnering social performance, which is a key to CRS, and to move beyond the traditional view of the coopetition–firm–economic–performance relationship. This study is based on a survey and primary data from 215 firms in Australia. This study uses multiple indicators for the concepts. Relationships are estimated by multiple regression analyses.FindingsUsing survey data from 215 firms in Australia, the research findings confirm that coopetition in CRS can lead to improved firm performance, both in relation to financial and social performances. However, the association between coopetition in CRS and financial performance loses its significance when social performances is introduced as an additional control variable. Further, stakeholder attributes (i.e., effective power and legitimate stake) moderate the relationship between coopetition in CRS and firm financial performance. However, there was no evidence of moderation for the coopetition in CRS – firm social performance relationship.Research limitations/implicationsThis study contributes to both coopetition and corporate social responsibility research. This study demonstrates that improved firm performance may be achieved through the promotion of CRS initiatives when a coopetitive approach is adopted, particularly where an understanding of stakeholder attributes is also evident. Firms do not need to shoulder corporate social responsibility alone. They need to find well-fitting partners. There are new ways to improve sustainability in terms of nature and human relationships.Practical implicationsFirms do not need to shoulder Corporate Social Responsibility (CSR) alone. They need to find well-fitting partners.Originality/valueThis study provides very novel insights by having integrated the literature on coopetition, corporate social responsibility and sustainability resulting in a new conceptual framework that combines coopetition in CRS and performance. The new conceptual framework has both practical and research implications for coopetition in CRS and firm performance.

Economic policy uncertainty and corporate social responsibility disclosure similarity: Evidence from China

This study investigates how economic policy uncertainty affects within-firm corporate social responsibility (CSR) disclosure over time. Based on the institutional perspective, we propose that facing higher economic policy uncertainty, firms likely issue CSR reports that are similar to their own past reports (i.e. CSR time-series disclosure similarity), reflecting symbolic actions in corporate CSR disclosure. Further, this effect weakens for firms with state ownership but strengthens when those with financial constraints or experience net losses. Empirical results derived from a sample of Chinese listed firms from 2009 to 2021 offer strong support for our hypotheses. Overall, our study contributes to the literature on CSR disclosure and research on the consequences of economic policy uncertainty.

CSR research in corporate finance: a comment on Gillan et al., “firms and social responsibility: a review of ESG and CSR research in corporate finance”

PurposeBy providing a critical analysis of a recent literature review concerning environmental, social and governance (ESG) and corporate social responsibility (CSR) research in finance which was published in the Journal of Corporate Finance (Gillan et al., 2021), examining it in the light of several reviews on the same or similar lines of research, this paper aims to serve those who wish to do research in the CSR/ESG/corporate sustainability and the reporting thereof areas in finance.Design/methodology/approachThis note serves to comment on Gillan et al.’s review.FindingsIrrespective of the merits of the review, it should not be used by newcomers to the research on CSR in corporate finance given that it provides a very biased view of it.Originality/valueThis commentary serves the purpose of cautioning those interested in becoming acquainted with CSR-related research in corporate finance that the review on which it focuses should be used only as an entry point, given that it offers an incomplete and biased picture.

The Research on the Influence of Fast Fashion Brands' Social Responsibility on Consumers' Purchase Intention: Taking H&M as an Example

Fast fashion companies are renowned for offering "affordable, fast, and fashionable" clothing, providing more consumers access to affordable fashion. With the advancement of corporate social responsibility globalization, more and more consumers are also concerned about the corporate social responsibility of fast fashion brands. Taking H&M Group's corporate social responsibility as an example, this paper examined the relationship between Chinese consumers' purchase intention and CSR, discussed the critical considerations for consumers to make purchase decisions for fast fashion products, reviewed the pertinent research on fast fashion, CSR, and elaborated on the interplay between the three and how they affect one another, with the hope of advancing the field of corporate social responsibility research in developing countries. The empirical findings of this study can aid decision makers in comprehending the attitudes of Chinese consumers toward corporate social responsibility, encouraging businesses to actively implement social responsibility strategies and assisting businesses in carrying out corporate social responsibility marketing. The 92 valid questionnaires collected in this study's questionnaire survey yielded the following findings: due to individual variances, the CSR of fast fashion brands affects consumers differently in China. Corporate social responsibility is crucial and can in some cases help to control consumers' intentions to make purchases.

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

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

Mapping progress in hospitality CSR research: A bibliometric review from 2006 to 2023

Corporate social responsibility (CSR) challenges the conventional wisdom of profit-centric hospitality operations. This study offers a comprehensive assessment of CSR within the hospitality industry (HCSR), a field characterized by richness yet fragmentation. We conducted a thorough review using bibliometric and thematic content analyses of 765 peer-reviewed articles in English. Our analysis reveals three key research themes: firm-level HCSR research, employee-level HCSR research, and customer-level HCSR research. The firm-level HCSR research delves into four distinct subthemes: HCSR dimensions and forms, HCSR predictors, the interrelation between HCSR and corporate financial performance (CFP), as well as the interplay of HCSR and COVID-19 context. Employee-level and customer-level HCSR research concentrates on elucidating the impact of HCSR on individual in-role and extra-role behaviors, as well as its impact on the quality of relationships between individuals and hospitality firms. Our work contributes to a comprehensive understanding of the HCSR landscape and complements market-focused strategies in hospitality operations.

Corporate Social Responsibility from an Islamic Perspective: An Overview

This paper aims to provide an overview of corporate social responsibility (CSR) from an Islamic perspective. The discussion includes an overview on aspects such as CSR activities, CSR and the environment, CSR and marketing, CSR and stakeholders, CSR benefits and challenges and CSR research conducted in various countries. The research is based on a narrative review, considering selected literature relevant to the topic. In general, the study concludes that engaging in CSR does not violate the Sharia, however, there are numerous challenges in implementing and reporting on the impact of CSR activities. Thus, more studies of an empirical nature are needed to understand CSR in the context of the Islamic financial system.

Analyzing Corporate Social Responsibility Performance with the Grey Relation Coefficient Method

Corporate Social Responsibility (CSR), often abbreviated as CSR, is poised to take on a pivotal role in corporate reporting. It has become a standard practice for every company to establish CSR policies and produce annual reports that outline their CSR endeavors. This approach allows for the differentiation between socially responsible conduct and actions that lack social responsibility, facilitating their identification. Presently, CSR is acknowledged as a sophisticated and globally accepted concept that has undergone systematic evolution and development. It has become a globally acknowledged language and perspective that is gaining increasing importance. In this contemporary era, stakeholders are expected to prioritize more than mere profit generation and adherence to legal requirements; In addition to their CSR efforts, companies are expected to exhibit a commitment to business growth. CSR has now become an intrinsic component of contemporary business operations. In terms of its social impact, CSR research serves as a means to comprehend the influence of businesses on society and the contributions they offer. This research delves into how businesses champion sustainable practices, confront social and environmental issues, and contribute to the improvement of local communities. Research illuminates the beneficial influence that corporations can exert on society by scrutinizing CSR initiatives and their results. The engagement of stakeholders is a key focus of CSR research, emphasizing the importance of involving diverse stakeholders such as employees, customers, suppliers, local communities, and investors. This research investigates how businesses interact with and respond to these stakeholders, promoting cooperation, open communication, and the development of trust. Through the cultivation of stronger relationships and the exploration of effective strategies for engaging stakeholders, businesses have the opportunity to enhance their social acceptance and credibility. Sustainability is a core focus of CSR research, as it contributes significantly to the progress of sustainable business practices. This research delves into how companies incorporate resource efficiency, environmental concerns, and measures to combat climate change into their everyday activities. By identifying successful sustainability initiatives, CSR research aids in the formulation of best practices and promotes the transition toward a more sustainable economy. The Weighted Point Method (WPM), originally introduced by Deng to address challenges in Multiple Criteria Decision Making (MCDM), offers a framework that explores the sequential relationships, data types, and geometric patterns among measurable impacts in a communication evaluation model. In this particular context, the alternatives under consideration are Community relations, Diversity aspects, Employee relations, Ecological environment, and Product aspects. The evaluation parameters encompass Ownership by family, Ownership by founder, Ownership by mutual funds, Ownership by banks and insurance firms, Ownership by employees (ESOP), Family CEO (represented as a dummy variable), Founder CEO (also a dummy variable), Debt/equity ratio, and Return on assets. The findings of the evaluation indicate that the Founder CEO (represented as a dummy variable) attains the highest ranking, while ownership by banks and insurance firms secures the lowest rank in the assessment.

Responsible and sustainable lending by Financial Institutions: A literature Review

The subject of the study is to use an extensive literature review to evaluate how academic research on corporate social responsibility (CSR) is developing. The journals and papers in the ISI Web of Science, SCOPUS, and Taylor&Francis databases served as the foundation for this literature review.The purpose of the study is to highlight essential papers, referenced journals’ importance, and potential future study directions. Determinants that impact the CSR performance of an organization are governance, profitability, firm characteristics, and minimum expenditure. The impact of CSR has been measured using accounting-based market value, risk, excess return on a stock, and moral capital. All the variables are discussed with strongly supported literature and then concluded by giving a framework.The novelty of our study is that it analyses new research trends while concentrating on the CSR research frontiers.The conclusion identifies possible areas for scientists to further develop their expertise, including sustainable and responsible financing and ESG strategy.

Impact of Internal and External CSR on Job Satisfaction: Mediating Role of Emotional Labor

This research paper seeks to investigate the association between internal and external corporate social responsibility (CSR) initiatives and their influence on emotional labor and job satisfaction. Through the exploration of these factors, the study provides valuable insights into the potential advantages of CSR initiatives for both organizations and their employees. Specifically, this research underscores the significance of a holistic CSR strategy that takes into account both internal and external initiatives and their effects on emotional labor and job satisfaction. Ultimately, the aim of this research is to offer practical and actionable recommendations for organizations seeking to strengthen their CSR programs and promote employee satisfaction and retention. Smart PLS 3.0 was used to analyze data collected from 142 employees of a major bank in Pakistan, by using purposive sampling. The results revealed that both Internal and External CSR initiatives have a significant positive impact on job satisfaction. Emotional labor was found to mediate the relationship between CSR and job satisfaction, highlighting the importance of emotional labor management in organizations that prioritize CSR initiatives. The findings of this study have practical implications for organizations in terms of the potential benefits of CSR initiatives for employee well-being and job satisfaction. Theoretical implications based on Social Expectation Theory suggest that employee expectations and perceptions of socially responsible behavior are important factors in shaping employee attitudes and behaviors. The originality of this study lies in its focus on the banking sector in Pakistan and the exploration of the relationship between internal and external CSR initiatives, emotional labor, and job satisfaction. While previous studies have investigated the impact of CSR on employee well-being and job satisfaction, this study contributes to the literature by examining the mediating role of emotional labor in the relationship between CSR and job satisfaction. Additionally, this study uses Smart PLS 3.0, a relatively new method in the field of CSR research, to analyze the data. Overall, the combination of the unique context of the study, the mediating role of emotional labor, and the use of advanced statistical techniques adds to the originality and contribution of this study to the existing literature on CSR and employee well-being.