Corporate Social Responsibility Research Articles

Determinants of Tax Avoidance Intentions in Tourism SMEs: The Mediating Role of Coercive Power, Digital Transformation, and the Moderating Effect of CSR

Tax compliance and avoidance are critical issues for governments and businesses worldwide, especially as businesses often use legal methods to minimize taxes, which can impact public revenue and equity within the tax system. This study focuses on understanding the factors influencing tax avoidance behaviors among SMEs in Greece’s tourism sector, a sector that has received limited research attention. To this end, a quantitative cross-sectional design was employed, using a structured questionnaire to explore potential factors influencing tax avoidance behavior. Data were collected from 534 SME managers and analyzed using Structural Equation Modeling (SEM) to assess the impact of key factors and their interrelationships, including coercive power, digital transformation, tax knowledge, firm performance, and perceived fairness, on tax avoidance. In addition, corporate social responsibility (CSR) was included as a moderator variable, while coercive power and digital transformation were assessed as mediators. Furthermore, Multi-Group Analysis (MGA) was conducted to explore the differences between small and medium enterprises, as well as different ownership structures. The results indicate that all key determinants, except perceived fairness, are significantly and positively related to tax avoidance intention. Additionally, it was revealed that coercive power increases tax avoidance through firm performance and tax knowledge, while digital transformation mediates the influence of firm performance on tax avoidance by curtailing avoidance intentions. While CSR mitigates the negative influence of coercive power, digital transformation has a dual role: that of promoting transparency and strategic efforts to reduce the tax burden. These findings have important policy implications, as policymakers seek to promote digital adoption and enhance CSR engagement while formulating specific regulatory strategies to reduce tax avoidance among SMEs.

Identifying Financially Material Content in Corporate Social Responsibility Reports

ABSTRACTThis study examines the relationship between financially material content in corporate social responsibility (CSR) reports and the decision usefulness of these reports. Utilizing sustainability disclosure standards and a machine learning topic modeling algorithm, a firm‐specific quantitative measure of financially material content in CSR reports is developed. It is hypothesized that firms providing greater amounts of financially material CSR content enhance their information environment, which enables analysts to make more accurate earnings predictions. The findings confirm a positive relationship between the extent of financially material CSR content disclosed and analyst forecast accuracy. This research demonstrates the effectiveness of using machine learning to identify financially material content within unstructured voluntary disclosures and contributes to the literature on the financial materiality of CSR activities and their related disclosures.

Crossing Spatial Boundaries: A Study on the Impact of Green Human Resource Management on Employees’ Household Pro-Environmental Behaviors

To respond more effectively to the current increasingly serious environmental problems, the boundary of corporate social responsibility is expanding. In this context, how to take green responsibility for each stakeholder has become a topic of concern for all sectors of society. However, there is still a gap in research on how green human resource management (GHRM) affects employees’ household pro-environmental behavior (PEB) from a cross-domain work–family perspective to achieve CSR more comprehensively. Our study argues that companies can use GHRM across the work–family boundary to influence employees’ household pro-environmental behaviors to achieve positive contributions to the social environment. Our study uses 310 questionnaires collected in southeastern China to conduct an empirical analysis and concludes that GHRM can positively shape green attitudes, help employees perceive green subjective norms, and develop green self-efficacy. Consistent with the findings of the Theory of Planned Behavior, individuals’ green attitudes, green subjective norms, and green self-efficacy can effectively enhance individuals’ household pro-environmental behavioral intentions, which in turn enables the prediction of individuals’ household pro-environmental behaviors. In conclusion, our study extends the influence of GHRM to a wider range of non-work domains and points the way to the full realization of corporate social responsibility by companies. In addition, our study emphasizes that with the subtle cultivation of companies, individuals can become fans of green and low-carbon behaviors, and through the widespread implementation of pro-environmental behaviors, it can reach a virtuous circle of environmental protection as a whole.

Exploring the Impact of Board Structure and Governance Practices on Integrated Reporting Quality: CSR as A Moderating Variable

Presentation report integrated (IR) in Indonesia is still naturally voluntary and partly big studies previously conducted in developed country capital markets, and studies conducted in emerging country markets Still seldom as well as companies that voluntarily choose to adopt IR possible to own Lots of flexibility in matter disclosure information. Purpose study this is to influence a positive board of directors and Governance Company to quality reporting moderated integratedcorporate social responsibility (CSR). Study this uses agency and stakeholder theory which emphasizes that governancecompanies can increase quality reporting integrated that can strengthen connection with the existence of CSR and companies obliged to give report as information to stakeholders. Retrieval technique sample uses method purposive sampling. Sample in study this is the incoming companythe LQ-45 index is listed on the Indonesia Stock Exchange (IDX) with as many his observations as many as 175 observations. For the test, the hypothesis used analysis regression multiple and MRA using application stata. The results of the research show the board of directors and governance companies are influential in the quality of reporting integrated and corporate social responsibility (CSR) strengthens the connection between the board of directors and governance companies in the quality of reporting integrated.

Mobilising tensions: transnational union network formation in the Asia-Pacific region

Trade unions are an important actor in the social regulation of the transnational corporation. How and why trade unions engage with the continued rise of global corporate social responsibility (CSR) initiatives remains largely under-researched, particularly in transnational arenas beyond Europe. Transnational trade union networks are a concerted development intended to advance collective worker voice and influence, especially in contexts without a history of strong social dialogue. Our qualitative fieldwork centres on a transnational trade union network comprised of global, national, and local union representatives from different countries in the Asia-Pacific representing workers from one Germany-headquartered multinational corporation in the chemical sector. We examine how labour actors involved in the network engage with global CSR initiatives to advance worker voice and influence in the Asia-Pacific region. Our micro-sociological and relational approach focused on the practices, relations, and affective dimensions of building and sustaining a transnational network. What emerged is the centrality of tensions and how actors creatively utilise and shape those tensions into resources for building the network. We analyse the nature of the tensions and their effects and discuss how key actors work generatively with tensions.

Bridging ESG and SDGs Clean Air and Water Through CSR Committee: A New Pathway for Sustainability in the Utility Sector

This study aims to bridge Environmental, Social, and Governance (ESG) principles with the Sustainable Development Goals (SDGs), particularly related to clean air and water, through the role of the Corporate Social Responsibility (CSR) committee in the utility sector. As global awareness of climate change rises, utility companies worldwide are adopting ESG strategies to reduce carbon emissions, improve energy efficiency, and manage water resources. This research proposes a new evaluation framework to assess the contribution of utility companies to achieving SDGs focused on air and water quality. Using data from annual reports and Refinitiv LSEG, the study examines the relationship between ESG scores, asset size, debt-to-equity ratio, and the moderating role of CSR committees in achieving SDG goals. Regression analysis results indicate that ESG scores have a significant positive influence on company contributions to achieving SDGs, especially in terms of clean air and water quality. Additionally, the CSR committee acts as an effective moderator in optimizing asset use and managing company debt to meet sustainability goals. This study provides both theoretical and practical contributions to support evidence-based decision-making for more sustainable policies in the utility sector.

CSR disclosure, financial performance, and ownership: evidence from China

PurposeThis study investigates the relationship between corporate social responsibility (CSR) disclosure and financial performance (FP), and ascertains whether ownership structure (OS) moderates the CSR disclosure–FP nexus.Design/methodology/approachWe distinctly employed the well-established approach of panel data analysis to examine the comprehensive dataset of Shanghai A-share listed firms from 2008 to 2017 with 20,236-full sample and 4,190-disclosed sample firm-year observations. To test the hypotheses, the study used panel regression analysis. The study used CSR disclosure as an explanatory variable and accounting-based performance measures: return on equity (ROE) and earning per share (EPS) as dependent variables. In addition, we used CSR score to determine the extent of disclosure by each firm and employed matched pair sample analysis to check for the robustness of the earlier obtained results.FindingsThe findings indicate significant positive association among CSR disclosure and CSR score with ROE and EPS. Further, the CSR disclosure–FP nexus is more pronounced when the OS moderates it.Research limitations/implicationsThe results of this study lack generalizability due to its unique setting. A limitation of this paper is that our sample period only covers 2008–2017. Future studies can extend our research to a more recent period to test whether our findings remain valid in other periods.Practical implicationsOur findings suggest stronger CSR disclosure measures to enhance the image of businesses in the eyes of stakeholders. The study findings are consistent and confirm the theoretical basis (stakeholder theory) that Chinese listed firms can be more beneficial from disclosing CSR related information, and they should put more emphasis on the improvement of CSR disclosure.Originality/valueThis research offers empirical evidence that sheds light on the importance of OS as the moderating effect on the nexus of CSR disclosure–FP measures. In doing so, this study’s findings contribute to the literature significantly, along with the regulators and shareholders.

A low-carbon supply chain pricing mechanism considering CSR under carbon cap-and-trade policy.

In the context of environmental deterioration and people's growing environmental protection awareness, governments or regions have put forward corresponding carbon emission reduction policies. Among them, the carbon trading mechanism, as an effective means to promote enterprises to implement emission reduction measures, plays a crucial role in regulating enterprise behavior and promoting social sustainable development. Since various industries and sectors support each other in social and economic development, it is more reasonable to study the carbon emission reduction optimization decisions of society and enterprises from the perspective of the supply chain. To achieve the carbon reduction target of the supply chain system, manufacturing enterprises usually need to incur additional costs to invest in emission reduction technologies, and retail enterprises also need to conduct low-carbon publicity to increase product market share. On one hand, considering the impact of the government's emission reduction constraints and consumers' low-carbon preferences, manufacturers will take corporate social responsibility (CSR) into consideration to enhance product competitiveness. On the other hand, smaller retailers are more concerned about being treated fairly than about their own profits due to the extra cost of low-carbon advertising. In this paper, considering the background of carbon trading, the manufacturer's CSR and retailer's fairness concern behavior are introduced into the decision-making process of the low-carbon supply chain (LCSC), and the relevant emission reduction decision-making model is constructed by using Stackelberg game theory and backward derivation method. Through comparative analysis of relevant parameters, members' profits and utilities, this paper focuses on the influence of CSR and fairness concerns on system decision-making. The results show that the optimal way for LCSC decision-making is to cooperate with fair-concerned retailers and manufacturers with CSR. When manufacturers consider social responsibility within a certain range and retailers bear part of the cost of social responsibility as followers, it can not only effectively improve the emission reduction level of the supply chain and the profits of each entity, but also help to increase the enthusiasm of each entity for carbon emission reduction and the overall social welfare.

Corporate social responsibility: corporate records related to the effects of climate change

The challenges imposed on organizations, such as accountability for environmental impacts and pressure from stakeholders, raise several questions and create expectations about the social performance of companies. To respond to this demand, some corporations disclose their activities through Corporate Social Responsibility (CSR) reports. In this context, this article aims to examine how CSR information related to climate change is communicated. To this end, a systematic review was conducted using the Methodi Ordinatio, using Mendeley and JabRef software for reference management. The findings suggest that some organizations disclose their socially responsible practices to improve their reputation before society. However, the literature also shows that another portion of companies report their activities voluntarily and genuinely. Specifically, companies with greater visibility and better informed stakeholders are more pressured to adopt responsible behaviors. A gap was also observed regarding the implementation of concrete actions to effectively address the climate crisis, which highlights the need for more proactive strategies and the development of more standardized reporting standards. This review contributes to the literature on CSR reporting in the context of climate change and encourages the exploration of new directions in the research field.

Research Dynamics and Frontiers of Environmental, Social, and Governance Disclosure: Bibliometric Visual Analysis Based on CiteSpace

Abstract: With the increasing global attention on sustainable development and corporate social responsibility, studying the dynamics and frontiers of Environmental, Social, and Governance (ESG) disclosure is of great significance to academia, corporate practice, and policy-making. This study employs CiteSpace for bibliometric visual analysis, utilizing methods such as keyword co-occurrence analysis, cluster analysis, and research theme evolution analysis to comparatively analyze the differences in ESG research between domestic and international contexts. The study reveals the hotspots, trends, and development directions of ESG disclosure research. The findings indicate a steady growth in the number of publications in the ESG disclosure research field, with research themes shifting from singular environmental information disclosure to a more comprehensive focus on social responsibility and governance structures. This study not only provides researchers with new perspectives, expanding and deepening the themes of ESG research, but also offers references for companies to enhance ESG disclosure and for policy-making, thus holding significant theoretical and practical implications.

Mirah Bogor Hotel: Mastering Public Relations to Build a Lasting Brand Image

This article investigates the role of public relations in building the image of Mirah Bogor Hotel. Using a qualitative descriptive research method, the study found that effective public relations strategies include promotion, events, collaboration with media, and the use of social media. The research also highlighted that Corporate Social Responsibility (CSR) is a crucial strategy in building a positive hotel image. The challenges faced by hotels in building a positive image include communication crises, societal changes, and industry competition. The study's conclusion emphasizes the significant role of public relations in building and maintaining a positive hotel image. Recommendations for public relations practitioners include improving service quality and facilities, and being prepared to handle crises. This article comprehensively discusses the role of public relations in building hotel images, as well as the strategies and challenges faced by Mirah Bogor Hotel.

Employee participation as a new frontier in corporate social responsibility: a review of the literature

Employee participation as a new frontier in corporate social responsibility: a review of the literature

MAPPING THE FEMVERTISING LANDSCAPE: A SYSTEMATIC LITERATURE REVIEW

In this systematic literature review, the aim is to explore the place of the concept of femvertising in academic literature. Accordingly, articles published in journals indexed in the Web of Science database that use the keyword "femvertising" have been analyzed. The results revealed that research on femvertising has been conducted since 2016, with most studies focusing on the business category. More than half of the articles have employed qualitative research methods. The review of contemporary literature reveals a growing body of research centered around the concept of femvertising, with a particular emphasis on the interplay between social media, women empowerment, and consumer attitudes. A notable gap in the existing literature is the paucity of studies investigating the intersection of femvertising and corporate social responsibility. After the VOSviewer analysis, the most frequently cited sources are revealed as the Journal of Advertising, International Journal of Advertising, Female Media Studies, and Sex Roles. The presence of Female Media Studies and Sex Roles emphasizes the interdisciplinary aspect of femvertising research, thus suggesting that a comprehensive understanding of the topic requires perspectives from both marketing and gender studies. This underscores femvertising's relevance in both fields. Also, the analyzed articles mainly used qualitative methods, with content analysis, interviews, discourse analysis, and textual analysis being the most common. Quantitative methods like experiments and structural equation modeling were also used, though studies combining both approaches were rare. There is a notable deficiency in research employing big data analytics.

The mediator effect of financial performance on the relationship between board of directors’ size and corporate social responsibility disclosure: a case study of Palestinian listed companies

The mediator effect of financial performance on the relationship between board of directors’ size and corporate social responsibility disclosure: a case study of Palestinian listed companies

Evolving Normative Dynamics: Understanding China's Varied Approaches to Overseas Corporate Social Responsibility in the Belt and Road Initiative Era

China's Belt and Road Initiative (BRI) is nowadays a global development initiative, with which China pursues a new international identity as a “responsible major country.” The inadequate fulfilment of corporate social responsibility (CSR) in BRI partner countries however has tainted the BRI's cooperative “win–win” principle and sparked external legitimacy crises. This study explores how Chinese policymakers respond to overseas CSR challenges in the realms of environmental and societal responsibility. By integrating both constructivist and rationalist elements, we employ three key variables to facilitate cross-case comparisons. Our analysis reveals that China has favoured a parallel overseas CSR governance system that allows for tailored responses to specific contexts. China's nuanced approaches to international CSR standards reflect rational decisions influenced by issue-specific domestic–international normative fit, perceived legitimacy of the relevant international regime, and the significance of each issue to China's global status. This research offers insights into China's contextualised engagement with international CSR norms in the BRI era.

Corporate social responsibility in the age of activist directorships

AbstractResearch SummaryWe draw attention to a rapidly emerging phenomenon—the appointment of activist‐nominated directors to boards—that could have consequences for stakeholders. Although appointing an activist director tends to improve firm value for shareholders, we uncover a hidden externality wherein it also yields increased reports of stakeholder harm. We introduce activist directors to the management literature and examine an array of considerations with a view toward launching a stream of literature that explores nuanced forms of activist directorships, intemporal trade‐offs in their influence, and the breadth and depth of their behavioral consequences for firms.Managerial SummaryHistorically, activist shareholders have primarily tried to affect managerial decision‐making from their vantage point as outsiders. Today, activist investors are going further by demanding their own seats at the boardroom table. We examine the consequences of these activist directorships, finding that they are associated with increased reports of stakeholder harm. Supplemental analyses show that, while activist directors bring immediate benefits to shareholders, they appear to impose a managerial myopia wherein executives become less inclined to make long‐term investments. Moreover, the adverse effects on stakeholder harm are most profound when a director is a delegate, meaning they work directly for an activist investor, as opposed to a trustee, who is appointed by, but does not work for, an activist investor.

Profit Quality, Islamic Corporate Social Responsibility And Company Values: Islamic Corporate Governance As Moderation

This study aims to analyze the effect of profit quality and Islamic corporate social responsibility (ICSR) on firm value moderated by Islamic corporate governance (ICG). This study uses a quantitative approach. The population used is all Islamic Commercial Banks (ICB) registered with the Financial Services Authority (FSA) in 2018-2023. The sampling technique used purposive sampling and obtained 11 ICB samples. The data source used is secondary data in the form of documentation of each BUS's financial statements. This study uses multiple linear regression analysis techniques. The results of this study indicate that profit quality negatively affects firm value. ICSR positively affects firm value. ICG is unable to moderate the relationship between profit quality and firm value. ICG is unable to moderate the relationship between ICSR and firm value. This study can complement existing theories and be a reference for future research. This study can also be a reference for ICB in increasing ICB value, especially regarding profit quality and ICSR.

Management of social responsibility strategies of multinational corporations in russia during the war against Ukraine

This study examined how multinational corporations adapted their corporate social responsibility strategies while operating in russia during the ongoing war against Ukraine. Specifically, the analysis investigated the impact of different corporate social responsibility approaches on financial performance, stakeholder trust, and corporate reputation for multinational corporations operating in russia during the war. A game-theoretic model evaluated three distinct strategies: minimal corporate social responsibility engagement (Strategy 1), increased corporate social responsibility involvement (Strategy 2), and a complete exit from the russian market (Strategy 3). The quantitative analysis showed that companies choosing the exit strategy (Strategy 3) gained the highest payoffs for financial performance, stakeholder trust, and reputation. In contrast, minimal corporate social responsibility engagement (Strategy 1) resulted in negative outcomes, including reputational damage and potential exposure to sanctions. On the other hand, increased corporate social responsibility involvement (Strategy 2) produced neutral outcomes, offering short-term benefits but still leaving companies vulnerable to ongoing risks. The sensitivity analysis confirmed the stability of these outcomes. The study concludes that exiting the russian market not only aligns with ethical standards but also ensures long-term sustainability, offering critical insights for corporations navigating corporate social responsibility challenges in war zones. AcknowledgmentsWe sincerely express our gratitude to Prof. Dr. Dr. h.c. Marko Sarstedt, the LMU Fellowship Grant (LMU Ukraine support-fund) for the support of Ukrainian scientists.

Navigating industrial performance: Impact of corporate social responsibility on sustainable development with moderation of reverse supply chain management

AbstractAlthough several studies ensured the essentiality of corporate social responsibility (CSR) with respect to sustainable development (SD) from various domains, worldwide. Nonetheless, this study explores the nexus among CSR practices (i.e., social responsibility, environmental responsibility, employee responsibility, customer responsibility, supplier responsibility, and govt. rules & regulation responsibility) on SD (i.e., social development, economic development, and environmental development) from the mainstream of Chinese industrial sector drawing on stakeholder theory. Second, this study investigates the moderating influence of reverse supply chain management (RSCM) to sense how these forces may impact the association between CSR and SD. After evaluation and by implementing a structural approach, the results affirmed the positive linkages between CSR and SD along with each CSR's dimension toward sustainable development. Finally, the study confirmed a positive connection of RSCM as a moderator between CSR and SD. Besides, certain implications are listed for the management along with shortcomings and future directions for academic scholars to extend studies for additional validation across the globe.

The Real Value of CSR Performance in the NEV Industry: Evidence from China

Corporate social responsibility (CSR) is increasingly becoming a major concern for investors and consumers, prompting companies to devote more resources to community engagement to manage conflict and improve business performance. In this study, we conducted an empirical analysis with a sample of 385 listed companies in China’s new energy vehicle (NEV) industry to analyze the relationship between CSR performance and corporate value (CV). With the ordinary least squares (OLS) regression analysis, our study’s results show a positive relationship between the CSR performance of these companies and corporate value. In addition, our findings indicate a lagged effect in the relationship between CSR and CV. The mechanism analysis suggests that corporate CSR performance helps to improve corporate reputation, reduce financing constraints, and thus increase corporate value. Moreover, high analyst attention and information transparency can enhance the positive effects of corporate CSR. This study contributes to the existing literature and empirical evidence by exploring the correlation between CSR performance and firm value in the context of emerging countries and the NEV industry.