Corporate Social Sustainability Research Articles

Beyond moral righteousness: The challenges of non-utilitarian ethics, CSR, and sustainability education

Criticisms of business education have abounded. Many have argued that even a teaching field such as that of responsible management education (RME) – including ethics, corporate social responsibility and sustainability (ECS) -, expected to be close to the ideals of the critical tradition, seems to remain stuck in a utilitarian practice. Such a practice represents, nonetheless, an impediment to the development of competencies, which future managers will need in order to understand societal grand challenges and to contribute to the fulfilling of contemporary collective objectives such as the Sustainable Development Goals (SDGs). This paper discusses why the situation is so, what have been the main barriers to change, and why they persist. It presents the results of a study the objective of which was to understand, from the point of view of French-speaking and English-speaking ECS scholars, what a non-utilitarian teaching means and what has impeded its development and sustaining. Findings indicate that the barriers are multiple (multi-level and multi-actor) and interdependent on each other, and imply that the sole efforts of the morally righteous teachers are not sufficient to lift them. Actors at different levels (the business scholars themselves, the business schools' deans, the business medias and their ranking systems, the major accreditation agencies, etc.) should reflect upon their practices.

Corporate Social Responsibility Disclosure, Tax Aggressiveness and Sustainability Report Assurance: Evidence from Thailand

Corporate Social Responsibility Disclosure, Tax Aggressiveness and Sustainability Report Assurance: Evidence from Thailand

Organization and Society: Understanding Corporate Social Responsibility and The Inclusive Business in The Peruvian Business Environment

The concepts and terminologies that link the efforts of companies and society for poverty reduction are increasingly numerous and lend themselves to confusion, both conceptually and in their practical business applications. Terms such as inclusive innovation, inclusive business, corporate social responsibility, sustainability, and third sector-social enterprise, all, in essence, have some link between the vision of a business and its contribution to society through its management model. But in practice, that linkage does not mean that they have the same approach and objective. The abundance of terms makes it difficult to create more dynamic progress toward the common goals established by the United Nations at the World Economic Forum in Davos (1999). These goals emphasize the relevance of collaborative contributions from the business sector for the preservation of social values and global economic progress, as well as sustainable global development. In this work, our objective is to clarify two concepts of business management—corporate social responsibility and inclusive business—in the Peruvian Business Environment. This research is intended to generate clarity for future research that seeks to strengthen the link between business and society in Peru. We present, as an introductory framework, a brief review of scenarios related to world poverty, and, poverty in Peru.

Determinants of corporate sustainability performance – evidence from Brazilian panel data

PurposeOver the past two decades, there has been an increasing interest on corporate social responsibility by a number of constituencies – corporate managers, research scholars, policymakers and investors. In this context, corporate sustainability performance (CSP) has been a central focus of attention. This paper aims to analyze CSP determinants in Brazil, an important emerging market. Firm CSP is proxied by the membership to the Corporate Sustainability Index (ISE) which comprises environmental, social, economic and governance issues.Design/methodology/approachLogit panel data models are estimated for a sample of 2,685 firm-year observations in the period of 2006-2015.FindingsResults show that firms operating in environmental risky industries tend to be leading CSP firms in Brazil which might be a positive consequence of the Brazilian environmental legislation that could be forcing such firms to be more committed to environmental issues. High ownership concentration reduces the probability of a firm’s membership to the ISE index signaling that large controlling blockholders may not see sustainability and governance concerns as relevant. Larger Brazilian firms and the ones with more growth opportunities tend to be CSP leaders. Additionally, the financial crisis of 2007-2009 had a negative effect on CSP in Brazil.Practical implicationsThe implications of the present findings may be of interest to academics and firms’ stakeholders. The fact that firms from environmental risky industries exhibit higher concerns with CSP, probably because of the Brazilian environmental rules that has advanced in the past decades, show the prominence of policymakers in the critical scenario of environmental issues. When designing regulation, policymakers should be conscious of the importance of social issues and pay attention to all ways available to foster firm sustainability concerns. The additional evidence that dominant shareholders do not appear to see CSP as a relevant concern in Brazil points out an agency conflict in which large blockholders’ interests may be prevailing over other stakeholders’ interests. That is important to academics who study the role played by ownership structure on firm’s policies. Furthermore, larger firms, as well as the ones with more growth opportunities, seem to invest in CSP, possibly for seeing it as a way to generate competitive advantage.Originality/valueAs per the authors’ knowledge this is the first paper to point out the relevance of industry environmental sensitivity over firm’s commitment to sustainability issues in Brazil. Additional evidence is provided on the negative effect of ownership concentration on the probability of firm’s membership to the ISE sustainability index using a longer period as well as robust logit panel data model estimates compared to previous studies. Unlike previous works, the paper analyzes the complexity of a sustainability index in the Brazilian market. Such index comprises corporate social responsibility, sustainability and corporate governance concerns. This set of concerns makes it a complex index and requires a deeper rationale for the determinants of CSP as proxied by the membership to it, under the stakeholder and agency theoretical frameworks.

A Model for Measuring Fair Labour Justice in Hotels: Design for the Spanish Case

There is a growing awareness of Corporate Social Responsibility (CSR) and sustainability as a global movement. The hospitality sector is one of the major industries driving socioeconomic development worldwide (especially in economies such as Spain) and it has responded to this need, in the context of a general worsening of labor conditions in this sector. Evidence of this response is the Fair Hotels Project, which is an international collaborative effort aimed at building new partnerships between fair trade movements and trade unions in order to have a positive effect on the labour market in the hotel sector. This article describes the design of Hoteles Justos Laboralmente Responsables (HJLR), a fair labour justice and socially responsible model for hotels oriented to contribute to sustainability and labour justice within the Spanish hotel sector. The HJLR model was created to meet corporate, labour and local development needs. It includes accurate and objective measures—and homogeneous and comparable indicators—to assess the level of fairness and quality of labour practices of hotels. This model would be of great utility in improving the sustainability and quality of life of people working in this economic sector and could be also used by companies to improve their competitive position. The Spanish Government has shown its support for this project as a part of its 2030 sustainable tourism strategy, aimed to get the United Nation Sustainable Development Goals. Furthermore, this is a relevant line for future research, once the implementation phase is completed and quantitative data is available to measure the situation in depth.

Market demand for climate services: An assessment of users’ needs

As organisations start to make combatting climate change a more prominent part of their sustainability plans, climate services are emerging among a broad range of industries and for multiple purposes. The analysis provided in this paper depicts how such changes are unfolding among both traditional and non-traditional climate service sectors. In addition to desktop research, data has been collected via an online survey conducted among climate service users around the world (n = 248), and from interviews with both users and non-users of climate services (n = 36) across three economic sectors in Europe: food and drink; manufacturing; and pharmaceuticals and healthcare. These sectors were chosen for this paper due to their potential links to climate services, and the fact that they provide a glimpse into how climate services can be used in conjunction with the private sector.Analysis shows that users have a greater need for either past climate data or data analysis that falls within the next year, meaning they are less interested in long-term data with higher uncertainties. Moreover, while climate services hold great potential and offer huge societal benefits, their presence is not always easy to find outside of research purposes. Policies and regulations can fill this gap and be a strong purchase driver for climate services, as can the development of climate services that help companies achieve their corporate social responsibility and sustainability goals.

Leadership change and corporate social performance: The context of financial distress makes all the difference

Change in strategic leadership has important implications for corporate social performance (CSP) and sustainability. As new CEOs have a strong incentive to attend to a broad set of stakeholders to build their trust and reputation within the firm, our study draws on stakeholder salience theory to examine a boundary condition, the presence of financial distress, that might challenge a new CEO's ability to perform such a task. We examine the differential impacts between externally recruited CEOs (outsiders) and internally promoted CEOs (insiders) on CSP under the condition of financial distress. We argue that when firms experience financial distress, outsider CEOs can more quickly shift their attention and prioritize the interests of shareholders over other stakeholders than insider CEOs. Our study contributes to the strategic leadership and CSP literatures by offering new insights into how corporate leadership turnover and firm context may jointly shape new CEO's decision-making in CSP engagement.

Adoption of CSR and Sustainability Reporting Standards: Economic Analysis and Review

This study collates potential economic effects of mandated disclosure and reporting standards for corporate social responsibility (CSR) and sustainability topics. We first outline key features of CSR reporting. Next, we draw on relevant academic literatures in accounting, finance, economics, and management to discuss and evaluate the potential economic consequences of a requirement for sustainability reporting for U.S. firms, including effects in capital markets, on stakeholders other than investors and on firm behavior. We also discuss issues related to the implementation and enforcement of CSR and sustainability reporting standards as well as two approaches to sustainability reporting that differ in their overarching goals and materiality standards. Our analysis yields a number of insights that are relevant for the current debate on mandatory CSR and sustainability reporting. It also points scholars to avenues for future research.

Corporate social responsibility and environmental sustainability: Evidence from India using energy intensity as an indicator of environmental sustainability

Corporate social responsibility (CSR) expenditure is mandatory for select firms in India. This is an attempt to fix social and environmental responsibility at firm level. As a result of mandated CSR, it is expected that firms will address environmental concerns, which may ensure environmental sustainability. However, the empirical evidence on the role of engagement in CSR and firm's environmental performance is very limited and provides mixed views. This study, therefore, is an attempt to examine the relationship between CSR and one of the environmental sustainability indicators: energy intensity. For this, the study first measures energy intensity using the details of fuel-wise energy consumption. Using the data of 100 firms listed on the Bombay Stock Exchange (BSE) 100 over six years (2009–2010 to 2014–2015), the regression results suggest that at present CSR is not significantly associated with energy intensity. The study has implications for public policy and corporate managers.

Humanism Under Construction: the Case of Mexican Circular Migration

In today’s world, given the relative importance that companies are giving to corporate social responsibility, sustainability, human rights, and ethics, it is logical to assume that the humanistic trend is gaining support over the economistic, especially in the most developed countries. The paper serves both to introduce the topic of circular migration and to suggest that humanistic management principles are not applied to circular migration programs. First, we contrast humanism with economism as fundamental approaches to business goal setting. Then, we discuss in more depth the concept of circular migration and explain the mechanisms under which this migration happens in the US and Canada. Next, by relying on Mele’s (Humanistic Management Journal 1: 33–55, 2016) propositions, we elaborate on the case of the Mexican workers who enroll in these temporary job programs, with attention to the programs’ pitfalls and outcomes. Finally, we conclude with reflections on further research in humanistic management as a tool for improving temporary migration movements.

Sustainable Human Resource Management: A Literature-based Introduction

The concept of sustainability has deeply penetrated in all functions of management such as supply chain, organisational behaviour, human resource, strategic management and so on. But recently, sustainable human resource management (S-HRM) has garnered a significant amount of attention from industry practitioners and academicians due to the escalation of adverse impact of existing HRM approaches on employees, society and the environment ( Mariappanadar, 2003 , International Journal of Social Economics, 30(8), 906–923; 2014a, Human Resource Management Review, 24(4), 313–329; 2014b, Sustainability and Human Resource Management, Springer). Human resource sustainability is being desired by all because of its notable implications for both the employees and the organisations. Previous literature establishes that human resource management (HRM) practices play a vital role in determining organisational success and survival. Furthermore, the harmful impact of high performance work systems and their existing HRM practices on the well-being of employees and their families has made it even more pertinent for industry practitioners to identify mechanisms to reduce employee harm and increase human resource sustainability for organisational growth and well-being. A research report by the Society for Human Resource Management in 2010 and a few other scholars claim that S-HRM can help HRM practitioners to reduce the negative impact of business practices on employees, society and the environment ( Cohen & Taylor, 2012 , HR’s role in corporate social responsibility and sustainability; Daily & Huang, 2001 , International Journal of Operations & Production Management, 21(12), 1539–1552; Dumitrana, 2009 , Human resources role in sustainable development). However, S-HRM has been studied sporadically, and there is a lack of convergence in its understanding. It has been broadly defined with the help of various perspectives borrowed from literature on strategic HRM, corporate social responsibility, Green HRM and sustainable work systems. This article aims to explore the existing literature of S-HRM to develop a deeper understanding of the concept. Through a comprehensive literature review, this article also highlights the evolution of S-HRM along with its implications for employees, HR managers and the organisations that have been studied in the previous literature.

Reframing Corporate Social Responsibility and Sustainability in the Aftermath of United Nations 2030 Agenda: An Empirical Study into the Tanker and Dry Bulk Maritime Sector

Corporate social responsibility (CSR) and sustainable development constitute an integral component of organization's strategy. Nowadays, growing environmental concerns have triggered a plethora of social initiatives and regulatory regimes. In view of United Nations 2030 Agenda, the International Maritime Organization (IMO) and the European Union (EU) have stressed the leading and efficient attributes of shipping transport and committed themselves to the achievement of global sustainability mandates. Similarly, CSR has been identified as a strategic approach to manage sustainability challenges. However, with the exception of few shipping segments, CSR refers to a, relatively, newly introduced notion to the shipping business. Based on a survey questionnaire sent to tanker and /or bulk maritime companies this study aims to investigate CSR and sustainability configurations, as they have been shaped in the light of United Nations 2030 Agenda. Developed hypotheses are tested using Pearson chi-square independence test and Spearman's correlation coefficient measure. Findings illustrate CSR as a strategic management tool to integrate sustainability challenges. Thereafter, the integrated management system (IMS) approach is, highly, indicated as the most effective business model to address sustainability into maritime operations. Though, the lack of a non-legally binding CSR regime is not found to influence companies' decision to adopt CSR.

Whither Wisdom? Exploration into Alternative Sources and Methods of Learning

The authentic critics of mainstream management education are well founded in their arguments. Sumantra Ghoshal and also Warren Bennis and many more voiced the need for evolving theories and practices of management beyond the classical models of leadership and management. Time has come to take a look into wisdom traditions of the East and the West to break the cocoons of a structured yet fractured modernity. The oral and conversational traditions of the East have a gold mine of wisdom just waiting to unfold for global welfare, common good and planetary sustenance. This will give a new boost to the emerging concern for human values, business ethics, corporate social responsibility and sustainability of life and work both from macro and micro dimensions. Time has come for some deep and radically different thinking beyond the corridors of dominant modes of conceptual and instructional modes of pedagogy without any disrespect. “Unless we increase in wisdom as much in knowledge, increase of knowledge will be increase in sorrow.” (Bertrand Russell).The evidences of sorrow and disaster at the levels of the individual and organizations are evident enough worldwide from Enrons to the economic meltdown.. The present paper attempts to offer a few gems of thoughts and ideas from Indian classical wisdom with its practical implications for modern management. The sources range from the ancient to modern – from the Upanishads and the Gita to Rabindranath Tagore and Swami Vivekananda among other Indian stalwarts in thought leadership as well as in the arena of meaningful and globally beneficial action. Tagore created an educational institution in the lap of nature while Vivekananda was the founder of probably the first Indian international twin-organization, with headquarters in India and centers world over, that was rooted in Indian spiritual wisdom but channelizing itself in social and educational activities. The paper will also throw light into alternative methods of learning from the art of questioning to the ethics of conversations till silence –from upholding the exuberance of positive emotions beyond the reach of reason. Inspiration will also be drawn from the life and work of Swami Vivekananda, the volcanic monk of India and the founder of the first global Indian institution, who was a living synthesis of East and West, of contemplation and action.

New Ways of Teaching: Using Technology and Mobile Apps to Educate on Societal Grand Challenges

We use this editorial essay as a call for a more effective use of new technologies, such as mobile apps and Web 2.0 tools, to educate students and other relevant stakeholders on business ethics, corporate social responsibility, and sustainability topics. We identify three overarching reasons that justify the need for new ways of teaching that further incorporate technology to foster the innovative thinking needed to tackle imminent societal grand challenges such as climate change and increasing inequality. First, we are facing a new generation of millennials and Generation Z students who are digital natives and more likely to search for educational content on their electronic devices. Second, new technologies offer opportunities to reach students globally, helping to democratize education. Third, we posit that the intrinsic characteristics of societal grand challenges, which are complex, uncertain, and evaluative, can benefit from technology as an effective translator of multilayered concepts into more digestible action items. Our essay ends with a brief summary of the four essays included in the thematic symposium: “There is an App for that! The Use of New Technologies and Apps in Ethics, Corporate Social Responsibility and Sustainability Education.”

Performance Evaluation of the Implementation of the 2013/34/EU Directive in Romania on the Basis of Corporate Social Responsibility Reports

The paper highlights part of the results of an investigation-based analysis. The research was carried out at the level of the 680 public interest entities with over 500 employees, for the first time enforced by law, together with the financial statements for 2017 reported in 2018, to publish non-financial social responsibility, the environment, and promotion of an ethical and sustainable business with sufficient and measurable care for the employees, the environment, and the local community. The analysis was extended to a representative sample of 246 entities, for which we analyzed both the degree of compliance of entities in Romania with their obligation to make non-financial information public and the determination of the level of compliance of the content of non-financial reports in depending on the minimum requirements of the directive. Thus, the most common published non-financial information has been identified, which has allowed for the definition of a sustainable and competitive business. The degree of compliance was also determined at the territorial, structural, and legal level. Moreover, this scientific study emphasizes the strong connections that exist between key concepts, such as: corporate social responsibility, intellectual capital, environmental protection, sustainability, ethics and integrity in today’s contemporary society.

Interprofessional Study Abroad: Enhancing Social Justice and Sustainability through Shared Experiential Learning

ABSTRACTStudy abroad programs are increasingly encouraged as a method for students to develop cross-cultural competence and awareness of how to practice in diverse and multi-national settings. Barriers can exist to study abroad related to financing, scheduling, personal/professional obligations, and lack of international experience for novices. Short-term, faculty-led study abroad courses help to ameliorate these barriers, and still provide students with opportunities for experiential learning. A short-term interprofessional study course to Asia with business and health and human services undergraduate and graduate students provides opportunities for not only cross-cultural but transdisciplinary learning. The course provided participants with interprofessional learning about current issues in social justice, corporate social responsibility, development, and sustainability. Implementation, qualitative results, and future foci are discussed.

The land sparing – land sharing controversy: Tracing the politics of knowledge

Feeding 9 billion people by 2050 on one hand, and preserving biodiversity on the other hand, are two shared policy goals at the global level. Yet while these goals are clear, they are to some extent in conflict, because agriculture is a major cause of biodiversity loss, and the path to achieve both of them is at the heart of a public controversy around ‘productive’ land use and biodiversity conservation. Over the years, the scientific, policy, civil society and agri-business communities have been engaged in producing evidence that can support a land sparing policy (separating intensive agricultural production from biodiversity conservation) or a land sharing policy (integrating the two in larger and more extensive landscapes). This paper contributes to this debate by analyzing land sparing and land sharing (LSS) as a socio-technical controversy. Through the analysis of large and small corpora of scientific, policy, corporate social responsibility and sustainability standards documents we explore the ethical underpinnings and social networks that support the opposing sides of this controversy. We explore these linkages in order to explain how the concept of land sparing achieved dominance in the scientific literature and how the concept has been taken up in international policy, business and civil society circles. We examine the convergences and divergences in alliances between actors in this controversy in order to map how specific actors have promoted the concept of land sparing as the best way to used land for biodiversity and food production.

CSR Communication in Transnational Human Rights Litigations Against Parent Companies

What do parent companies owe to individuals that are directly affected by the business conduct of a foreign subsidiary? In corporate social responsibility (CSR) policies and sustainability reports parent companies of multinational enterprises respond to that question. They emphasize their commitment to address environmental and human rights risks across their global supply chain. The CSR communication of parent companies constitutes multinational enterprises as responsible business organisations. CSR communication targets investors, creditors and consumers of the parent company. In this paper, I direct my attention to actors that had not been intended addressees of parent companies’ CSR communication: to the courts in their home state jurisdictions. Even though the CSR communication was not meant to be understood as legal communication, courts in home states of parent companies have been confronted with CSR communication in domestic transnational human rights litigation against multinational enterprises. I will discuss how employees, consumers and the general public took the CSR communication of parent company seriously and thereupon formulated claims under tort, contract or consumer protection laws. I argue that a legal approach to CSR communication should dissolve the conflicting simultaneity of assessing responsibility for human rights and the environment on an abstract level while avoiding liability in concrete cases.

Does Employees’ Participation in Decision Making Increase the level of Corporate Social and Environmental Sustainability? An Investigation in South Asia

Although previous studies have explored the role of legal framework, industry norms, innovation, and the use of clean technologies to achieve sustainability, they have paid little attention to the role of employees in increasing a firm’s sustainability performance. This article develops a model based on social identity theory and proposes that employees whose organizational identification is rooted in the sustainability of the firm can influence the sustainability strategy of the firm through the participation process. Data were obtained from 421 employees of large fast-moving consumer goods manufacturers. The findings demonstrate that employee participation has a strong positive effect on all the components of sustainability (environmental and societal). Moreover, the findings show that the impact of employee participation on the components of sustainability is moderated by organizational identification in such a way that if employees have a strong sense of identification with their organization, their participation in decision making has a greater impact on the sustainability of their organization.

Economic Analysis of Widespread Adoption of CSR and Sustainability Reporting Standards: Structured Overview of CSR Literature

In this appendix to Christensen, Hail, and Leuz (2018), “Economic Analysis of Widespread Adoption of CSR and Sustainability Reporting Standards,” Research report (available at SSRN: https://ssrn.com/abstract=3315673), we classify and briefly summarize extant academic literature on corporate social responsibility (CSR) and sustainability reporting. Based on a systematic search and review of articles in leading accounting, economics, finance, and management journals as well as ongoing research, we identify more than 380 published articles and working papers on topics related to CSR and CSR reporting. For each academic study, we provide a summary of the research question and the variables of interest, the research design, and the main results. We also indicate the research methods applied and whether the study specifically relates to CSR reporting issues or rather to CSR activities in general. We group the studies into seven topical areas, each represented by its own summary table, and add a table containing CSR review and summary articles at the end.