Corporate Social Responsibility Research Articles

Competitive intensity, innovation orientation, export entrepreneurship and export performance: considering effect of corporate social responsibility

Competitive intensity, innovation orientation, export entrepreneurship and export performance: considering effect of corporate social responsibility

Publics' Expectation Toward Ethical Leadership and Ethical Corporate Social Responsibility (CSR): Evidence From the U.S. and South Korea

ABSTRACTDespite continuous academic attempts to investigate the relationship between public expectations of ethical leadership and corporate social responsibility (CSR) efforts, little research has demonstrated the subliminal process of the relationship. This study focuses on the publics' power distance perceptions as a key driver to lead individuals to prioritize CSR, mediated by the expectations of corporate ethical leadership. To further understand the mechanism and the way power distance perception influences public attitudes toward CSR operations, this study suggests a theoretical model illustrating the relationships among power distance perception, expectancy of ethical leadership, expectancy of ethical CSR, and willingness to support socially responsible companies. A cross‐national survey was conducted to provide empirical evidence from the United States (U.S.) and South Korea. Given that strategic approaches of CSR prioritize meeting public expectations toward corporate social roles, this study provides meaningful implications on public relations practice and CSR scholarship by demonstrating how public expectations of corporate ethical operations are shaped and how these expectations influence the public evaluation of corporate behaviors.

CSR as a catalyst: Examining the effects of board gender diversity on earnings management

AbstractThe importance of board gender diversity (BGD) is well recognized due to its potential to enhance corporate governance and bring diverse perspectives to decision‐making processes. However, empirical evidence on its benefits, particularly for earnings management (EM), remains inconclusive, reflecting the complex dynamics within corporate boards. Given the inconsistent BGD–EM relationship, researchers are left to examine how, if at all, the two are associated, often encountering mixed results that complicate the narrative. Building on agency and stakeholder perspectives, this paper provides deeper insights into the BGD–EM relationship, emphasizing the mediating role of corporate social responsibility (CSR) as a catalyst that enables BGD to impact EM. We sample 10,252 firm‐year observations from publicly listed firms in 15 European countries from 2010 to 2020. The results show that BGD positively impacts CSR performance by indicating that diverse boards prioritize and implement socially responsible initiatives, leading to strategies that constrain EM practices through a culture of transparency and accountability. The results suggest that women directors are committed to enhancing CSR performance and restraining unethical activities such as financial manipulation and EM, reflecting their tendency to uphold higher ethical standards. Our findings alert firms to the need to focus not only on the importance of BGD but also on CSR activities to ensure higher earnings reporting quality and curb EM practices. By integrating BGD and CSR into their core strategies, firms can create a robust framework that mitigates the risks associated with EM. The results also have important implications for regulators, policymakers, and managers in understanding the drivers of higher EM practice quality. The results highlight the need for regulatory frameworks that encourage gender diversity and CSR, thereby promoting sustainable and ethical business practices.

Corporate Social Responsibility: A Paradigm Shift towards Organizational Care for Employees’ Wellbeing

Corporate Social Responsibility (CSR) has gained significant attention in recent years, with organizations increasingly focusing on their impact on society and the environment. However, while many organizations prioritize external stakeholders, the well-being of internal stakeholders, particularly employees, is often overlooked. This article contends that an authentic socially responsible organization should care for the well-being of both external and internal stakeholders equally. Through a literature review, this study examined the concept of CSR in the context of employees’ well-being. It developed a conceptual framework to theorize how deliberate organizational initiatives can improve employees' overall well-being, ultimately contributing to their quality of work life and life satisfaction. The study highlights the importance of responsible organizations demonstrating a strong sense of responsibility towards their employees through organizational care and implementing sound workplace practices and policies. This study emphasizes the need for increased attention to the internal dimensions of CSR and greater transparency in reporting structured practices that support employees’ well-being.

The Impact of Servant Leadership on Corporate Social Responsibility: Insights from Egyptian Tourism Organizations

This study examines how servant leadership affects corporate social responsibility (CSR) practices and its dimensions (corporate commitment, governance, environmental protection, and social contribution) in the Egyptian tourism industry, focusing on Hilton and Four Seasons. Quantitative research with 386 participants was conducted. Spearman correlation, CFA, path coefficient analysis, model quality of fit, and Fornell-Larcker criterion were used for data analysis. The links between servant leadership and CSR factors were examined using SEM. A positive and significant correlation was found between servant leadership and all CSR aspects. In the Egyptian tourism industry, servant leaders can positively influence an organization's commitment to sustainable and socially responsible business practices by prioritising stakeholder well-being, fostering ethical practices, and promoting a culture of responsibility.

Įmonių socialinės atsakomybės atskleidimo vertinimas didžiausiuose Lietuvos bankuose

The article examines the importance and regulation of corporate social responsibility disclosure. Based on the GRI standards and the recommendations of the Bank of Lithuania, the paper develops a methodology for calculating the corporate social responsibility index and a model for assessing its quality. The paper presents the results of an empirical study conducted to assess the disclosure of corporate social responsibility in the financial statements of the largest Lithuanian banks in the period 2018-2022. The results show that Lithuanian banks tend to disclose more than 91% of the recommended socially responsible information, while the quality of the reports, according to the selected criteria, reaches 64-82%. Nevertheless, it was noted that some banks do not produce CSR reports and publish group reports in languages other than Lithuanian. Some reports show signs of poor quality: the objectives are not specific and measurable and the textual information is repetitive throughout the study period.

Assessing the relevance of the concept of political corporate social responsibility in management research

AbstractShould we still use the concept of political corporate social responsibility (PCSR) in management research? In response to recent and significant challenges in the management literature regarding the relevance of PCSR as a concept, we conduct a review of the literature in the field. We combine a bibliometric analysis and a qualitative content analysis to assess the use of the concept of PCSR between 2005 and 2022. We contribute to the PCSR literature in four ways: First, we map the field of PCSR in order to develop an objective understanding of the concept. Second, we demonstrate that PCSR exhibits the features of a concept, and that current research has begun to address some of the significant challenges that question its relevance. Third, we identify the four pillars at the base of the concept and uncover a fifth pillar: the dynamic perspective of PCSR. Last, we propose research directions to strengthen the PCSR concept and enrich its contributions to theory and practice.

The Effects of IT Management Certification Type and Corporate Social Responsibility Performance on Investors’ Responses to Cybersecurity Breaches

ABSTRACT We investigate the joint effects of IT management certification type (for example, International Organization for Standardization (ISO) 27001 certification, the certification of a company’s Information Security Management System against the ISO 27001 standard, the leading international standard focused on information security) and CSR performance on investors’ responses to cybersecurity breaches. We find that the ISO 27001 certificate issued by an independent certification body serves as a proactive remedial strategy for reputation management and attenuates investors’ negative reactions following data breaches. However, the connection between the certification body that issues the certificate and the financial audit firm of the audited company may impair the effectiveness of the certificate serving as a remedial strategy for cybersecurity breaches. Similarly, superior CSR performance provides insurance-like protection and spillovers to reduce investors’ negative responses to cybersecurity breaches. We also provide some evidence suggesting that IT management certification type and CSR performance are likely substitutive mechanisms.

The perils of ‘tech for good’ lie in its politics of helping

Vexing political questions of power, inequality and coloniality permeate the tech sector and its growing use of global ‘virtual’ assembly lines that see them penetrate even refugee camps in efforts to extract value. As a response, tech companies have been expanding non-commercial activities within a presumed framework of humanitarianism, in part, trying to outweigh the negative implications of unjust business practices often characterised by third-party avoidance of responsibility. This commentary focuses on tech companies’ engagement with people in the Global South – not as recipients of tech beneficence – but as labourers who make tech possible. First, we document why companies are brought into humanitarian crises, and then we briefly chart examples of the practices of tech companies in the Global South. Then, we argue that ‘tech for good’, often presumed as altruistic, instead reproduces an expansive history of questionable corporate social responsibility efforts that sustain inequalities more than assuaging them. We conclude by reflecting on the impact of commodifying compassion for humanitarian helping and argue that tech companies should stop trying to ‘help’ through self-perceived altruistic activities. Instead, corporations should focus on remaking their core business practices in an image of justice, protection, and equal value creation, particularly in contexts characterised by vulnerability.

Do companies walk the talk? Commitments and actions in global supply chain labor standards

This article examines the efforts towards implementing minimum labor standards in global supply chains through the lens of corporate social responsibility. The adoption of supplier codes of conduct has driven efforts to monitor and enforce standards within these chains. Nonetheless, challenges persist in translating commitment into action, giving rise to gaps in implementation. We address two critical phenomena: corporations' varying internalization of responsibility to implement labor standards, and the translation of these written commitments into actions. Through two distinct studies, we explore how companies ‘walk the talk’, and navigate the gaps between corporate recognition of responsibility and the establishment of management systems to implement labor standards. The first study demonstrates that a minority of companies are diligent in committing to implement their codes. Only 17% accept a shared responsibility to implement the code, and most companies only refer to audit visits or the termination of supplier contract as mechanisms put in place. The second study does not find conclusive evidence of a correlation between corporate commitments and the evaluation of their corporate sustainability practices in supply chains as evaluated by KnowtheChain. However, results suggest that companies do better when they promote the collaborative approach with suppliers in their implementation efforts.

The Role of Board Gender Diversity, Age Diversity, and Foreign Experience on CSR

This research aims to provide empirical evidence regarding the role of board gender diversity, age diversity and foreign experience on corporate social responsibility (CSR). This research was conducted on property and real estate sector companies listed on the Indonesia Stock Exchange 2018-2022. The research sample obtained 210 observations taken through purposive sampling. Data analysis was carried out using regression analysis with Stata software. The research results prove that board gender diversity has a negative influence on CSR, age diversity has a positive influence on CSR and foreign experience has an influence on CSR.

Corporate Social Responsibility in top football league in Europe

Sport occupies a significant and impactful position in the lives of many individuals, evoking intense emotions and consistently captivating a broad audience. In today’s economy, the emphasis on sustainability and corporate social responsibility (CSR) prompts scrutiny into whether top football clubs are actively embracing and aligning with these initiatives. To delve into this, the study focused on the top 11 clubs in the English Premier League, distinguished by revenue, and examined their expenditures on CSR initiatives. Despite heavy promotion of CSR initiatives by these clubs, analysis reveals relatively modest actual expenditures on these activities, especially when compared to leading global enterprises. The comparatively low expenditures may stem from flaws in the sports model or an overemphasis on marketing and public relations.

Methodological Validation of the Cooperative Social Responsibility Measurement Instrument

This research is part of the project "Corporate Social Responsibility in Ecuadorian savings and credit cooperatives. A multi-case analysis and proposal for the development of a cooperative education program" and examines the synergy between cooperative principles, the Sustainable Development Goals (SDGs) and the dimensions proposed for a Cooperative Social Responsibility (CSR) measurement model in Ecuador. It explores how these dimensions converge to promote ethical, sustainable and socially responsible practices, aligned with current regulatory compliance. CSR has become increasingly important in cooperatives, becoming a fundamental practice that encompasses cooperative governance, economic, social, environmental, ethical and technological dimensions. This study describes the methodological process for the validation of a CSR instrument in cooperatives, reviewed and validated by experts from Spain, Ecuador, Guatemala, Argentina and Cuba, using the Delphi method to reach a consensus on the relevance and clarity of the questionnaire items. This process ensures that the instrument is suitable for assessing CSR practices in credit unions, providing a reliable tool for the continuous improvement of their operations.

Do Good, Have Good: Mandatory CSR Policy and Foreign Subsidiary Performance in India

In 2013, the Companies Act in India mandated that foreign subsidiaries with specified profitability and size spend at least 2% of their net income on corporate social responsibility (CSR). The study uses this natural experiment to isolate the impact of CSR spending on multinational enterprise (MNE) subsidiary performance. Using a triple difference estimation method on 175 foreign subsidiaries from 2005 to 2020, this study finds a positive impact of the compulsory CSR regulation on the CSR spender subsidiaries. We also find that higher institutional distance and greater subsidiary age benefit affected subsidiaries, positively impacting their performance because of mandatory CSR spending. The findings offer suitable recommendations for managers and policymakers in emerging markets as navigating regulatory CSR policies in the host country requires considering both resource-based and institutional environment factors.

Utilising machine learning for corporate social responsibility (CSR) and environmental, social, and governance (ESG) evaluation: Transitioning from committees to climate

Transparency and accountability are critical components of corporate sustainability. This study uses machine learning and empirical analysis to examine the influence of corporate social responsibility (CSR) committees and environmental, social, and governance (ESG) initiatives on corporate sustainability. Using 2017–2021 Bloomberg Terminal data, we investigated the environmental footprints, disclosure practices, risk profiles, and ESG fund commitments of Fortune 500 companies. Key findings indicate that CSR committees positively impact environmental performance, with an increase in environmental responsibility over time. Policy implications highlight the necessity for collaboration to prioritize environmental sustainability and address climate risk disclosure auditing within the audit profession.

Organizational ethics and position relationship moderators among knowledge workers: a regional study of Poland

ABSTRACT This research explores organizational ethics among knowledge workers using ICT4Ds in regional enterprises in Poland before, during, and after the COVID-19 pandemic. The study addresses the importance of understanding how ethics in organizations, particularly ethical optimism, corporate social responsibility, and top management action, have evolved across these periods. This topic is crucial as organizational ethics influence employee behavior and decision-making, particularly during crises. The research question focuses on how organizational ethics, influenced by gender and the pandemic, differ by position. Online surveys and random sampling were employed to collect data among knowledge workers (139 before, 134 during, and 98 after the pandemic). The study applied multivariate statistical methods, including variance analysis and causal moderation. Findings were that superiors rated organizational ethics higher than subordinates, and ethical optimism fluctuated, rising during the pandemic and dropping afterward. The study contributes to understanding the role of gender and crises as moderators in organizational ethics, benefiting managers and policymakers.

Business as usual: framing labour exploitation in the UN global compact

ABSTRACT International governmental organizations have brought issues of forced labour, child labour, and human trafficking into the realm of corporate social responsibility with voluntary principles and guidelines for businesses to follow. Such efforts have been characterized differently by world society scholars, who see them as mechanisms for the diffusion of global norms, and critical scholars, who seem them as reflections of corporate power. I contribute to this debate by analyze framings of labour exploitation in the United Nations Global Compact’s written and verbal communication, exploring what is being conveyed. I find that the texts emphasize western businesses as the ‘real’ victims, threatened by human traffickers, suppliers, and consumers, while workers themselves are de-centered. The findings lend weight to critical scholars’ views, suggesting that the framings reflect business interests and support a status quo in which the political economy of labour exploitation can continue.

Compensation peer effects of corporate social responsibility

This article examines the role of CEOs' personal incentives in steering their firms' CSR initiatives following their compensation peers, subsequently influencing their career trajectories within their current firms. Specifically, we find that firms exhibit better corporate social responsibility (CSR) performance if their compensation peer (CP) firms demonstrated superior CSR performance in the prior year (i.e., the CP effect). To mitigate the endogeneity concern, we conduct analyses based on the termination (initiation) of CPs' peer relation with the focal firm, a benchmark test, and an instrumental variable analysis. To establish the mechanisms of internal monetary rewards from their firms and enhanced external career tournaments in the labor market, we show the CP effect is stronger if the focal company CEOs have compensation contracts specifying CSR performance targets, face a larger compensation shortfall relative to their CP counterparts, operate in closer geographical proximity to those CP CEOs, or hire more compensation consultants. Furthermore, we find that the probability and quantity of CSR contracts received by focal firms' CEOs increase with CPs' lagged CSR. CEOs receive higher compensation than those in CP firms after they deliver better CSR performance than their CPs. Overall, our paper highlights the role of CEOs' personal incentives in steering their firms' CSR initiatives, subsequently influencing their career trajectories within their current organizations.

Morality and Profit

The purpose of this paper is the application of David Welch’s typology of the four modalities in the relationship between morality and national interests to the relationship between morality and profit in the debate between the stockholder and stakeholder approaches to corporate social responsibility. The paper attempts to apply a typology from one branch of applied ethics (ethics in foreign affairs) to another (corporate social responsibility). The critical finding of the paper is that the relationship between morality and profit in corporate social responsibility is more varied than in the existing literature, and more instructive as to how businesses actually understand their values and place in society.

Impact Of Corporate Social Responsibility Awareness, The Intermediate Role of Organizational Trust on Employee Work Performance: A Study at Pesticide Production Enterprises in The Mekong Delta

This article is completed from research at enterprises operating in the field of plant protection products in the Mekong Delta - Vietnam, the purpose of the research is to examine the impact of corporate social responsibility awareness (PCSR) on employee performance (EWR), perceived task orientation (IRTP), organizational citizenship behavior at the individual level (OCB-I) and the organizational level (OCB-O), through the mediating role of organizational trust (OT), the moderating role of organizational reputation (OR). Through pilot testing of 100 samples and official quantitative survey of 385 samples to test Cronbach's Alpha coefficients, EFA, CFA and SEM structural model using SPSS, AMOS Version 4.2. The results show that: PCSR has a positive impact on EWR with OT as the intermediary. There is a moderating effect of OR on the relationship between PCSR and OT. The obtained coefficient values answered the hypotheses H1; H2a; H2b; H2c; H3; H4; H5; H6 respectively 0.687; 0.374; 0.606; 0.602; 0.229; 0.153; 0.159; 0.185. The results of the research model help business managers have more insight into the impact of corporate social responsibility awareness with the mediating role of organizational trust on employee work performance. Thereby, helping business leaders make appropriate adjustments to meet the desired goals of the business. The research is still limited in space and sample size.