Subject Of Corporate Social Responsibility Research Articles

Corporate social responsibility on social media: a scoping review of the literature

Purpose The purpose of this study is to generate a better understanding of the nature of Corporate Social Responsibility (CSR) communication on social media. In fact social media are one of the most effective communication channels in contemporary business settings. Due to their inner characteristics, they should be the ideal channel for communicating CSR topics. Over the last 15 years, a variety of researches discussed the interplay between CSR and social media, resulting in a rather tangled body of knowledge. Design/methodology/approach This study proposes a scoping review of published academic literature at the intersection of these two research bodies (i.e. CSR and social media communication) to shed light on the nature of the communication, strategic challenges and practices, as well as their key factors and impact. Findings To date, academic research related to the nature of CSR on social media is fragmented and blurry. This research sheds light on the challenges of interactive social media communication in CSR and presents an account of key strategies, tactics and possible impacts for these challenging communication practices. Originality/value This research generates a better understanding of the nature of CSR communication on social media, strategic challenges and practices, as well as their key factors and impact. It is the tentative of generating a synthetic account of relevant literature in the field.

Why corporate social responsibility should be recognized as an integral stream of international corporate governance

<abstract> <p>This paper reviews the existing corporate social responsibility (CSR) content in the field of international corporate governance (ICG) and suggests specific lines of potential integration of existing theory and research on topics such as green finance, sustainability, and bottom-of-the-pyramid studies. The approach began with an extensive review of the literature in ICG culminating in a review by <xref ref-type="bibr" rid="b1">Aguilera et al. (2019)</xref> in which three streams of ICG research were identified. Examples of existing elements of CSR were subsumed in these dimensions, and an argument was made for more integration. CSR was not an important part of international business theory and research in the early days of the field. However, sufficient research exists now in CSR and of CSR topics in the field of international business to justify that CSR should be recognized as an important stream in ICG. This integration would be beneficial since calling attention to the development of theory and research and data availability in CSR can inform international business (IB) and ICG researchers and enable them to tackle previously under-researched issues from other disciplines and areas of the world.</p> </abstract>

Kurumsal Sosyal Sorumluluk ve Karlılık Konulu Çalışmaların Bibliyometrik Analizi

ABSTRACT
 In this study, it is aimed to examine the subject of corporate social responsibility (CSR) and profitability with the bibliometric analysis method. Within the framework of this main purpose, this article contains 376 studies in SCI-EXPANDED, SSCI, A&HCI, CPCI-S, CPCI-SSH, BKCI-S, BKCI-SSH, ESCI databases in chronology, discipline, source, center, country and citations. analyzed according to its parameters. The data set consists of articles in scientific journals published in the 1985-2021 period. In addition, information on articles on corporate social responsibility and profitability was taken from the Web of Science database electronically and transferred to the R program, and all calculations and operations for tables and graphics were carried out through the Rstudio program. According to the results of the analysis, it has been determined that the subject of corporate social responsibility and profitability is an area that has increased and developed significantly in the last ten years. The results obtained are important in terms of revealing the general situation of the studies on this subject.
 Key Words: Bibliometric Analysis, Corporate Social Responsibility, Profitability.
 JEL Classification: I21, M14, M41

A Bibliometric Retrospection of CSR from the Lens of Finance and Economics: Towards Sustainable Development

Corporate social responsibility (CSR) research is diversified and yet fragmented sustainable development literature. CSR literature is growing at a fast pace in the era of globalization. This article presents a bibliometric analysis of CSR in growing finance and economics literature between 2000 and 2021 using Scopus database extraction of 1134 articles out of 50,435 total articles through lemmatizing, stemming, and clustering. This study used bibliometric coupling to part the research front of CSR and then studied each theme’s conceptual structure and influential aspects separately. The analysis divided the literature into four main themes: (1) CSR performance theme (CSPR), (2) CSR and responsible investment theme (CSRI), (3) CSR market settings theme (CSMS), and (4) CSR and corporate strategy theme (CSCS). This research proposed a future research agenda for the advancement of each theme of CSR in finance and economics. Using meta-literature, 41 future research questions are proposed along with subjective propositions by the authors.

Corporate Social Responsibility on Twitter: A Review of Topics and Digital Communication Strategies’ Success Factors

Corporate social responsibility (CSR) has become increasingly important for companies in recent years. On the one hand, regulatory frameworks require the disclosure of measures for sustainable management. On the other hand, for long-term corporate success, stakeholders must be strategically engaged in the dialog on sustainability aspects. Social media and Twitter in particular offer the potential to foster a meaningful stakeholder dialogue on CSR topics. Twitter’s strategic realignment due to Elon Musk’s acquisition in the fall of 2022, provides an opportunity to capture research results on activities and strategies on the platform systematically, and to synthesize information for future comparative longitudinal studies of changes in usage. We conducted a literature review including 42 papers to contribute to the body of evidence on CSR communication strategies on Twitter across industries and countries, by deriving interdisciplinary suggestions for strategic CSR-related stakeholder management. Results cover relevant CSR topics, prioritized stakeholder groups for CSR communication on Twitter, and successful communication strategies for companies to obtain beneficial results, such as generating social media capital. The results contribute to the strategic planning and implementation of CSR stakeholder management on Twitter, and offer starting points for future studies on social-media mining and CSR communication strategies.

Examining the Mediating Role of Work Engagement in the Relationship between Corporate Social Responsibility and Turnover Intention: Evidence from Nigeria

The subject of corporate social responsibility (CSR) has drawn the attention of many scholars and practitioners in the administrative sciences field. However, few studies have been carried out on Nigerian employees’ perspectives on CSR and on how CSR affects their attitudes and behaviors at work. The present study sought to contribute to narrowing this gap by examining how CSR perceptions, work engagement, and turnover intention are related in a sample of Nigerian workers. More specifically, this study had triple aims: first, describe employees’ perceptions of their employers’ involvement in different CSR domains; second, examine how CSR perceptions were related to employees’ levels of work engagement and turnover intention; third, analyze work engagement intervention as a mediator in the relationship between CSR perceptions and turnover intention. The sample included 118 employees from different organizations who voluntarily participated in an online survey. The findings revealed that respondents consider that their employer organizations have relatively high involvement in CSR activities, especially activities towards customers, employees, and stockholders. Findings also revealed that employees’ perceptions of CSR are related to diminishing levels of turnover intention, via increased work engagement. Therefore, organizations can invest in CSR activities to foster positive employee outcomes in Nigeria.

Atribut Dewan dan Corporate Social Responsibility: Kinerja Keuangan sebagai Variabel Moderasi

Corporate Social Responsibility (CSR) disclosure has been an important aspect of assessing companies these days. Indonesian listed companies have begun to disclose CSR through sustainability reports because they understand the importance of CSR in improving company efficiency and reputation. CSR certainly cannot be separated from corporate governance, namely the attributes of the board. Therefore, the study was implemented with the aim of discovering the impact of board attributes on CSR with financial performance as a moderation variable. CSR in the study was measured using GRI standards. Researchers used associative causal research aimed at examining the relationship of the studied variables. Secondary data that formed in the quantitative approach were obtained from the annual and sustainability report of listed companies contained on the IDX website. Samples from the study were sorted out using the purposive sampling method which amounted to 52 companies. The study has managed to show that board independence had a significant influence on CSR. Financial performance as the moderating variable weakened the board size-CSR and CEO duality-CSR relationships. Study results can be utilized by readers and subsequent researchers in enriching the existing literature on CSR topics.
 Keywords: Corporate Social Responsibility, Board Attributes, Sustainability Report, Financial Performance

Corporate social responsibility disclosure: a topic-based approach

In this study, we investigate the potential differences in topic-specific corporate social responsibility (CSR) disclosure between companies located in liberal market economies (LMEs) and coordinated market economies (CMEs). We also examine the potential convergence of the reporting practices that characterise these two economies over time. We analyse a sample of 5,939 CSR reports issued by European and U.S. firms over 2008–2019. We use textual analysis to examine how explicitly such reports address specific CSR topics. Following Matten and Moon (2008), we focus on three thematic areas: ‘human resources’, ‘environmental protection’, and ‘society at large’. Each area comprises three distinct topics. Our results show that companies operating in LMEs report more explicitly on these thematic areas, with one exception: those operating in CMEs report more explicitly on parental policies. Additionally, the reporting practices of companies operating in these two types of economies converge for most of the topics under study. For the disclosure of parental leave policies, biodiversity, and waste, no distinct trend is observable.

A Review of the Concept of Corporate Social Responsibility (CSR): From A National to Global Perspective

This is a review paper that discussed the subject of Corporate Social Responsibility (CSR) drawing from scholarly opinions in extant literature. The paper examined the evolution of CSR. Its meaning, nature and perspectives as well. The paper concluded that though the practice of CSR by firms was initially of a philanthropic nature, it has however, transcended to being aligned with core business objectives. The initial focus of CSR was majorly on voluntary donations and contributions to communities in areas of identified need such as education, healthcare, poverty alleviation and community development. But today, CSR engagements are now increasingly aligned with the primary business objectives and societal imperatives, and explicitly driven by policies embedded in relevant legislation and standards. Therefore, organisations are encouraged to entrench CSR practices is its agenda and operational policies.

Research streams in corporate social responsibility literature: a bibliometric analysis

Corporate social responsibility (CSR) research is heterogeneous and still fragmented. In its interdisciplinary setting, researchers focus on different CSR aspects, secondary concepts and themes. The lack of a unifying paradigm indicates that the CSR literature should be summarized and classified. This study’s systematic overview of CSR research provides such a classification. Previous conceptualizations of CSR research mapped the literature from individual authors’ perspective, rendering different and partly inconsistent classifications. Using bibliometric methods, this paper offers an objective overview. We analyze the references of 1902 CSR journal articles by bibliometric techniques as (co-)citation, core/periphery, factor, and network analyses. By doing that, we provide an overview of the CSR research core, identify different research streams, describe their main publications’ topics and recent developments, and make suggestions to inspire future research in and across research streams. Our results show the increased relevance of formerly niche research streams, such as employee-oriented CSR research, or research on consumer skepticism. Among others, process-oriented and micro-level research, critical approaches, and mergers between themes from various research fields offer a wide scope for further research.

Firms' challenges and social responsibilities during Covid-19: A Twitter analysis.

This paper offers insights on the major issues and challenges firms face in the Covid-19 pandemic and their concerns for Corporate Social Responsibility (CSR) themes. To do so, we investigate large Italian firms’ discussions on Twitter in the first nine months of the pandemic. Specifically, we ask: How is firms’ Twitter discussion developing during the Covid-19 pandemic? Which CSR dimensions and topics do firms discuss? To what extent do they resonate with the public? We downloaded Twitter posts by the accounts of large Italian firms, and we built the bipartite network of accounts and hashtags. Using an entropy-based null model as a benchmark, we projected the information contained in the network into the accounts layers, identifying a network of accounts. We find that the network is composed of 13 communities and accounts at the core of the network focus on environmental sustainability, digital innovation, and safety. Firms’ ownership type does not seem to influence the conversation. While the relevance of CSR hashtags and stakeholder engagement is relatively small, peculiarities arise in some communities. Overall, our paper highlights the contribution of online social networks and complex networks methods for management and strategy research, showing the role of online social media in understanding firms’ issues, challenges, and responsibilities, with common narratives naturally emerging from data.

Impact of internal and external CSR on organizational performance with moderating role of culture: empirical evidence from Chinese banking sector

PurposeThis study investigates the impact of corporate social responsibility (CSR) on organizational performance, especially competitive performance (CP) along with moderating role of the organizational culture (OC) from the banking sector of China. Drawing on the stakeholder theory, the first goal is to examine the relationships between CSR and organizational CP. Second, the purpose is to evaluate the moderation of OC between the relationship of CSR and CP, respectively.Design/methodology/approachSEM using SmartPLS was majorly engaged to ascertain the relationship and to inquire the assumed hypotheses. The convenience sampling was engaged to collect the data from the Chinese banking market with the help of students, colleagues and personal visits.FindingsThe findings exhibited that CSR both external and internal CSR has significant correlations on organizational CP within banking sector of China. Second, the findings revealed a positive moderation influence of OC between the relationships of CSR and organizational CP. The comprehensive analysis of each factor of CSR on organizational CP was autonomously inspected to understand the insights which ensure that how the incorporation of CSR and OC activities may improve organizational CP.Research limitations/implicationsThis study faces numerous limitations related to sample and geographic locations that assure new work possibilities for researchers across the world.Practical implicationsThis study equips insightful information for management on how organizations can obtain CP by consolidating CSR and OC activities as their more productive strategic tools. This article endows with potential theoretical and managerial implications with empirical addition to concerned literature of OC, CSR and organizational CP.Social implicationsUnderstanding OC and CSR activities can provide interesting and helpful insights for the personnel to perform well within the banking institutes.Originality/valueThe topic of CSR and culture has been known as the evolving concept that is getting strong concern for the researchers. The additional work particularly empirical is yet required to explore the insights on CSR and OC themes worldwide, especially in developing nations.

Accessibility and Universal Design: Do They Provide Economic Benefits?

Certainly, the issue of accessibility has, in addition to a well-known social value, obvious economic repercussions. However, these are not easily measurable, as they can be investigated only on the basis of indicators that are mainly qualitative and indirect. That said, this paper will highlight some aspects that can be considered a first approach, identifying the variables and key players in the economic field. The approach, according to the principles of Universal Design, already identifies economic implications related to the design of spaces, objects, and services. The socio-economic relevance has also been underlined within Sen's economic theories based on the capability approach and is generally referable to the theme of corporate social responsibility. In recent years, all this has been finding a universalistic synthesis in the enunciation of the Sustainable Development Goals. The analysis is conducted according to an interdisciplinary qualitative approach from two main perspectives: the company and the public administration. The study highlights how accessibility-understood according to a broad meaning that considers material and immaterial factors-assumes significant economic value with different specificities, depending on the reference actor (company/public administration). In particular, it is evident that for the company, the issue of accessibility (both with regard to products and services and organizational profiles) is taking on an increasingly important dimension with reference to marketing and ratings. The present work defines with clear evidence the main areas in which the economic value of accessibility appears, although a more in-depth study is needed to define metrics useful for quantifying the phenomenon. The study can be useful in various public and private sectors that involve policy-makers, designers, managers, and companies that produce goods and services.

Understand corporate social responsibility from an agenda setting perspective: a cross-national analysis of newspaper using computer-assisted content analysis

PurposeThis study aims to explore multifaceted corporate social responsibility (CSR) covered in popular English newspapers in the UK, USA, mainland China and Hong Kong from 2000 to 2016 via a computer-assisted analytical approach. This study moves the understanding of CSR away from corporate self-reporting to the mass media and raises interesting questions about the role of the news media in presenting CSR as a multifaceted, socially constructed concept.Design/methodology/approachData were retrieved from CSR-related news articles from 2000 to 2016 that were archived in the LexisNexis database. Guided by the theoretical framework of agenda setting, a computer-assisted content analysis (Latent Dirichlet Allocation) was used to analyze 4,487 CSR-related articles from both business and non-business news sources. Analysis of variance was used to compare salient CSR topics in each country/region.FindingsThis study identifies newspapers as an alternate to corporations’ attempts to distribute CSR information and construct CSR meaning. The findings revealed that the news communicates a variety of CSR issues that are aligned or beyond what CSR was defined in corporate CSR reporting, as suggested in previous studies. In addition, CSR news coverages differ between the business and nonbusiness news sources. Furthermore, the media tone of CSR coverage significantly differed across the regions and between the business and nonbusiness newspapers.Social implicationsEmerging topics in CSR news coverage, such as business education, could help companies identify untapped CSR realms in the market.Originality/valueThis study contributes to CSR communication research by adding a non-corporate perspective regarding what CSR means and should be focused on. The news media presents CSR using a heterogeneous approach as they not only provide surface reports on corporations’ CSR activities but also offer in-depth discussions.

Investigación cualitativa responsabilidad social empresarial

The following work addresses issues related to corporate social responsibility, thus touching on related issues in order to give more dynamics of knowledge to qualitative research, addressing research questions and both specific and general objectives. In addition, a theoretical framework is approached which is vital for the subject to be dealt with, thus giving more scope and definition to the subject of corporate social responsibility, to finalize a business success case.

A true friend becomes apparent on a rainy day: corporate social responsibility practices of top hotels during the COVID-19 pandemic

ABSTRACT This research aims to reveal the Corporate Social Responsibility (CSR) activities carried out by the world’s top-ranking hotels during the COVID-19 pandemic. To accomplish this goal, the websites of the 100 hotels in the world were examined using the content analysis method. The findings reveal that hotels carried out 40 different CSR activities to reduce the negative effects of the COVID-19 pandemic. These activities are divided into 11 categories. Three main CSR themes were then formed based on these categories: community, employees and customers. According to the findings, 50% of hotels organized CSR activities for the community and 76% for their employees and 87% for their customers. Based on these findings, this research has also provided key practical implications for hotel managers to effectively implement CSR practices in the pandemic period.

PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR), DISCLOSURE BREADTH, DAN DISCLOSURE DEPTH TERHADAP CORPORATE FINANCIAL PERFORMANCE

One of the companies that has good quality can be judged by looking at the Corporate Financial Performance (CFP) of a company. CFP is the result that has been achieved by the company management in carrying out its duties and functions effectively and efficiently by using proper and correct financial implementation rules. In this study, the ratio used to measure CFP is Earnings Before Interest Tax Depreciation and Amortization (EBITDA).This study aims to determine the disclosure of Corporate Social Responsibility (CSR) using the GRI G4 standard, Disclosure Breadth in disclosing the CSR theme and Disclosure Depth in sentences that are recorded based on interested parties (stakeholders) on CFP (EBITDA) in non-public state-owned oil companies and gas listed in OK Stock for the period 2011-2018.The population in this study were non-public state-owned oil and gas companies listed in OK Stock for the period 2011-2018. The sample selection technique used purposive sampling and obtained 4 non-public state-owned oil and gas companies over a period of 8 years so that 32 samples were observed. The data analysis method in this research is panel data regression using Eviews 10 software.The results showed that simultaneously CSR disclosure, disclosure breadth and disclosure depth have an effect on CFP. Partially disclosure breadth and disclosure depth do not have a significant effect, while CSR disclosure has a significant positive effect on CFP.Based on these results, stakeholders need to pay attention to the composition of CSR disclosure, both in terms of the breadth of disclosure and the depth of disclosure of the company so that the company can convince stakeholders to minimize the risks that will occur, maximize profitability and the objectives of all parties. reached.

Changing trends of corporate social responsibility reporting in the world-leading airlines.

The recent outbreak of major economic, environmental and social incidents (e.g. privacy leakage, corruption) has put the blooming airline industry under spotlight. However, scant studies examined the trends and changes of corporate social responsibility (CSR) practices through CSR reporting on the economic, environmental and social dimensions in the aviation industry. To fill the gap, the current study examines the economic, environmental and social themes of Global Reporting Initiative (GRI) Standards on CSR communication of the global airlines. Quantitative content analysis is adopted for analyzing and comparing the CSR themes in 105 CSR reports of 21 airlines in major leagues from 2013 to 2017. Our findings indicated a salient growing trend in CSR reporting in the economic dimension while GRI 201-Economic Performance was the most significantly reported sub-topic. Our study has also compared the CSR reporting practices between the APEC based airlines and EU based airlines. The results indicated that focus of CSR reporting was different in the two regions. This study provided a comprehensive understanding of how global airlines communicate their CSR practices and respond to stakeholders' expectations via CSR reporting. This study informs both academics and practitioners about the changing trends of CSR development and reporting in the airline industry worldwide.

The information content of corporate social responsibility disclosure in Europe: an institutional perspective

This study examines how firm value (measured via stock prices) is related to corporate social responsibility (CSR) disclosure and how the institutional environment influences this relationship. To test our hypotheses, we apply textual analysis to our data on firms listed in the STOXX Europe 600 for the period 2008–2016. Our investigation of topic-specific CSR disclosure indicates that when firms shifted from voluntary to mandatory reporting, following the announcement of Directive 2014/95/EU, the association between their share price and CSR disclosure became significantly negative. For the period before the announcement, this relationship is either positive or statistically insignificant. We also show that the institutional environment can impact this relationship in four distinct ways: the level of CSR awareness, the level of employee protection, the degree of enforcement and the strength of the legal environment. We find that the first two have a negative impact on the incremental value relevance of specific CSR disclosure, whereas the last two have a positive impact. Lastly, our results also indicate that the magnitude of (a) the relationship between a firm’s CSR disclosure and its value and (b) the impact that the firm’s institutional environment has on this relationship depends on the specific CSR topics.

Anticipating Corporate Financial Performance from CEO Letters Utilizing Sentiment Analysis

With the emergence and tremendous growth of text mining, a computer-assisted approach for capturing sentiment viewpoints from textual data is gradually becoming a promising field, particularly when researchers are increasingly facing the problem of filtering bunches of useless information without capturing the essence in the big data era. This study aims at observing and classifying the sentiment orientation in CEO letters, digging the main corporate social responsibility (CSR) themes, and examining the effectiveness of CEO letters’ sentiment on forecasting financial performance. A specific sentiment dictionary has been proposed to identify and classify the sentiment orientation in CEO letters by utilizing the appraisal theory. Additionally, the qualitative data analysis software NVivo is applied to explore the CSR topics. Furthermore, a modified Altman’s Z-score model and machine-learning approach are employed to predict financial performance. The results of preliminary evaluations validate that approximately 62.14% of the texts represent positive polarity even when companies are not in a promising economic situation. The CSR themes mainly focus on business ethical responsibility, particularly ethical activities. Among various machine-learning approaches, the logistic regression approach is appropriate for predicting financial performance with the state-of-the-art accuracy of 70.46 %. The encouraging results indicate that the sentiment information inCEO letters is a vital factor for anticipating financial performance. This work not only offers a new analytic framework for associating linguistic theory with computer science and economic models but will also improve stakeholders’ decision-making.