Corporate Social Responsibility Research Articles

Gender diversity in top management team and corporate social responsibility performance: examining the moderating nature of TMT international experience

Purpose This study is based on the role congruity theory that examines the association between top management team (TMT) gender diversity and corporate social responsibility (CSR) performance. Design/methodology/approach This study uses data from the Taiwan Economic Journal database and the Market Observation Post System provided by the Taiwan Stock Exchange. The sample consists of 4,140 annual observations of Taiwanese-listed companies in the electronics industry from 2016–2020. Findings The results revealed that TMT gender diversity is positively associated with CSR performance, and TMT international experience strengthens the positive association between TMT gender diversity and CSR performance. Practical implications CSR is imperative. The TMT’s gender diversity aligns with current environmental trends and social expectations, driven for CSR implementation essential. This diverse configuration enables the TMTs to address corporate adaptability and maintain global competitiveness. Originality/value The findings contribute significantly to the literature on TMT gender diversity by extending the application of role congruity theory beyond individual to team-level contexts and across gender boundaries. By incorporating diverse capabilities such as international experience within TMTs, the authors identify key boundary conditions that foster CSR. This expansion not only aligns with practical realities but also opens new avenues for research into the dynamics of diverse management teams.

THE ROLE OF INTELLECTUAL CAPITAL AS A MEDIATION VARIABLE IN INFLUENCE CORPORATE SOCIAL RESPONSIBILITY ON FIRM PERFORMANCE IN MANUFACTURING COMPANIES IN THE ENERGY AND MINERALS SECTOR

This study aims to determine the mediating role of intellectual capital as a mediating variable in influencing corporate social responsibility on firm performance and for the direct influence of corporate social responsibility on firm performance, corporate social responsibility on intellectual capital and intellectual capital on firm performance in manufacturing companies in the energy and mineral sector listed on the Indonesia Stock Exchange. The objects of the study were 26 manufacturing companies in the energy and mineral sector listed on the Indonesia Stock Exchange with a research period from 2020 to 2023. Structural Equation Modeling Partial Least Square (SEM-PLS) is the analysis method. This study uses the population of all manufacturing companies in the energy and mineral sector listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. Sampling was done using the purposive sampling method. The number of samples used in this study was 26 companies. The variables used in this study are Corporate Social Responsibility, Intellectual Capital, Firm Performance. The results of the study show that corporate social responsibility has a positive and significant effect on firm performance, corporate social responsibility does not have a positive and insignificant impact on intellectual capital, intellectual capital has a positive and significant effect on firm performance, and there is a mediating role for intellectual capital in influencing corporate social responsibility on firm performance.

The role of employees' perceptions of corporate social responsibility in the relationship between organizational reputation and organizational attractiveness. Evidence from Italy

AbstractRecruitment success or failure hinges on organizational reputation (OR), encompassing both internal and external perceptions, as well as corporate social responsibility (CSR) activities. While existing literature underscores the direct positive impact of formalized CSR on OR and organizational attractiveness (OA), it remains unclear whether personal perceptions of CSR consistency with organizational behavior influence the OR–OA relationship. This study aims to bridge this gap by examining the interplay of CSR in the relationship between OR and OA. Employing a self‐administered survey, data is collected from a diverse sample comprising postgraduate students and working professionals. The findings from this empirical investigation aim to shed light on the nuanced dynamics between CSR, OR, and OA, thereby contributing to the scholarly discourse and informing HR practitioners' decision‐making processes.

Strategic nature of corporate social responsibility, competitive performance, innovation capability and environmental uncertainty

PurposeThe goal of this work is to evaluate how corporate social responsibility (CSR) affects competitive performance in Nigeria's banking industry, with innovation capability acting as a mediator and environmental uncertainty as a moderating factor.Design/methodology/approachThe banking industry in Nigeria served as the site for the empirical investigation. Employees at deposit money institutions received a questionnaire. Direct and mediating effects and the moderating role were thus examined utilizing a final sample of 267 cases using consistent partial least squares structural equation modeling with ADANCO 2.2.1.FindingsThe data shows that CSR has both a significant strategic impact on innovation capability and a competitive innovation capability. In contrast, the outcome shows a strong effect of CSR's strategic character on performance in the marketplace. Furthermore, evidence for mediating and moderating effects was provided.Research limitations/implicationsThe study was restricted to Nigerian banking institutions. Additionally, data on competitive performance were acquired from employees' perspectives, while considering the competitive performance of their rivals.Originality/valueThe primary contribution of this paper is the empirical investigation of the mediating impact of innovation capability and the moderating function of environmental uncertainty in banking organizations that use a CSR strategy to attain competitive performance.

The impact of digitalization on CSR commitment: The role of human resource management system and employee autonomy

AbstractAlthough the relationship between digitalization and employees' corporate social responsibility (CSR) commitment has been extensively explored in literature, there remains a consensus on how digitalization affects employees' commitment. Therefore, this study aims to investigate the relationship between digitalization and CSR commitment. Data from branches of two banks was collected by using a time‐lagged approach, and structural equation modeling was employed to validate the measure and test the hypotheses. The findings indicate a direct correlation between digitalization and the CSR commitment of employees towards their organization. The research demonstrates that such a correlation is contingent upon the Human Resource Management (HRM) system used within the organization and the satisfaction of employees' need for autonomy in the workplace. The study emphasizes the role of work design and HRM practices in the relationship between digitalization and employees' CSR commitment.

PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR), FINANCIAL DISTRESS, CORPORATE’S GROWTH, DAN FIRM SIZE TERHADAP EARNINGS RESPONSE COEFFICIENT (ERC)

The purpose of this study is to determine the influence of corporate social responsibility (CSR), financial distress, corporate's growth and firm size on earnings response coefficient (ERC). The data analysis method used in this study is a quantitative method and uses panel data regression analysis techniques. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange in 2015-2022. The results show that financial distress has an effect on earnings response coefficient (ERC), corporate social responsibility (CSR), corporate's growth, and firm size has no effect on earnings response coefficient (ERC).

ONLINE PRESS RELEASES IN DIGITAL PUBLIC RELATIONS: A REVIEW OF AIRLINES' PRESS RELEASES

Press releases, typically prepared by public relations departments to notify the public and the press about important developments, continue to be frequently utilized tools. Press releases are essential in public relations for announcing newsworthy items, such as product launches, quarterly earnings, mergers, or important updates. As in various fields, digitalisation has changed and transformed some tools and methods in public relations. However, press releases, one of the oldest public relations tools, are still used by organisations' communication departments for the same purposes. Due to digitalisation, press releases are now posted on businesses' websites and social media pages. For this reason, the press releases published by the four airlines on their corporate websites were analysed in this study. The main objective of the research is to identify the message content in press releases and how it aligns with public relations objectives. For this purpose, all press releases issued by four airline companies in 2023 were analysed using content analysis. In this context, it was determined that airline companies issued press releases in a total of nine different categories. These categories are press releases named Public Announcement, New Route, Corporate Social Responsibility, Financial - Earnings, Innovation & Technology, New Partnership, Award Announcement, Product - Service Launch, and Sponsorship. As a result, it was concluded that these press releases also serve airlines' marketing and public relations purposes.

Civil engineering employers engagement in work-integrated learning

In this paper I provide two case studies of enhancing undergraduate students’ learning through Work-Integrated Learning (WIL). Both interventions involve university-industry partnerships with local and regional civil engineering employers. Industry Mentoring (2010-2024) is a curricular activity with an authentic assessment. Third-year students mentees (N=1130) were mentored by 298 practising civil engineers, representing 80 employers. Civil Engineering 4 Real (CE4R, 2012-2024) is a co-curricular hybrid programme of problem / project-based evening workshops (N=133), attended by 594 students with circa 2867 student attendances, supported by 218 engineers, representing 76 employers. Industry Mentoring and CE4R support students to network with employers, enhance their employability skills, and shape their professional identity. Through their pro bono assistance, employers have established a talent pipeline, recruiting students for summer placements and graduate jobs. For employers, their engagement provides evidence of enacting their Corporate Social Responsibility (CSR) through providing a social value contribution to a local university.

Community perceptions on socio-economic impacts of uranium exploration in Selous Ecosystem, Tanzania

Large-scale mining has positive and negative effects that impact people differently leading to varying perceptions. This study assessed perceptions of local communities on socio-economic impacts of uranium exploration in Selous Ecosystem, Tanzania. The study was guided by three main research questions (i) Are local communities aware of the impacts of uranium exploration? (ii) What are the socio-economic impacts of uranium exploration? and (iii) What are perceptions of local communities on uranium impacts? A simple random sampling technique was used to select 51 households for questionnaire survey. Additionally, 22 key informants were interviewed and 2 focus group discussions were conducted. Moreover, secondary information such as government policies, legislations, and previous published and unpublished reports were reviewed. The quantitative information was analysed through Statistical Package for Social Science. For the purpose of this study, descriptive statistics was used while qualitative information was analysed using content analysis technique. In terms of awareness, 51% were unaware on negative impacts of uranium mining. The positive socio-economic impacts reported were employment opportunities, improved quality of life, road accessibility and economic opportunities. However, the majority of people interviewed (70 %) claimed that they have not received individual benefits from uranium exploration activities. Perception differed significantly, with 72% of those employed in the mine having positive perceptions, compared to 62% of the unemployed individuals who had negative perceptions. This study recommends a community-based bottom-up approach for awareness raising on uranium impacts. In addition, the mining company should implement effectively its corporate social responsibilities because, the negative perceptions may stand as a hindrance for accomplishment of its goals. The findings of this study provide preliminary baseline for future studies to monitor the impacts of uranium in particular radioactivity pathways associated with uranium mining

The Effect of Corporate Social Responsibility Characteristics on Employee Green Behavior: A Moral Emotions Perspective

Shaping green employees is a source of sustainable competitive advantage for enterprises. However, previous studies have lacked consideration of the moral aspects of employee green behavior (EGB), thus ignoring the mechanism of employee moral psychology, especially the important impact of moral emotions on EGB. Based on the affective events theory, we built a moderated mediation model to test how corporate social responsibility characteristics (CSRCs) affect EGB and to explore the role of organizational pride (OP) and the environmental passion climate (EPC) in this process. SPSS25.0 and Mplus8.0 were used to analyze data from 267 valid questionnaires. The results show that CSRCs' positive effect required EGB and OP to play a mediating role in the relationship between them. In addition, EPC had a negative moderating effect on the effect of OP on required EGB. These results expand the theoretical territory of EGB from the perspective of moral emotions. In practice, the results provide a moral motivation for cultivating employees’ ecological literacy and stimulating EGB as well as management strategies for organizational environmental protection practice and green sustainable development.

Does CEO social capital affect corporate ESG performance?

This paper empirically examines the relationship between CEO (Chief Executive Officer) social capital and corporate ESG (Environment, Social and Governance) performance. Using a sample of A-share listed companies in Shanghai and Shenzhen from 2010 to 2020, the paper finds a negative correlation between CEO social capital and corporate ESG performance. In addition, we also consider how the firm's market trading activity and CEO duality moderates the impact of CEO social capital on firms' ESG, and both are concluded to be positively moderated. Upon further research, we also find that (1) the positive contribution of CEO's social capital to firms' ESG performance is more significant in state-owned enterprises. (2) The negative facilitating effect of CEO's social capital on corporate ESG performance is more significant in large-scale enterprises. (3) ESG practices lead to the loss of shareholder wealth, resulting in the reduction of corporate value. The results of the study deepen the knowledge of academics and practitioners about the value-creating function of CEO social capital, and provide empirical evidence for listed companies to pay attention to and make use of CEO social capital to enhance their corporate social responsibility commitment.

Still dare to be different? Peers' CSR engagement and analysts' response to focal firms' CSR strategies

AbstractThis study investigates how security analysts' response to focal firms' corporate social responsibility (CSR) strategies varies with the level of CSR engagement among peer firms, about which contradictory arguments can be drawn from the perspectives of legitimacy and competitive dynamics. Legitimacy theory underscores the importance of conformity to peers' behaviors, while the competitive dynamics perspective suggests that firms should differentiate from their peers. The optimal distinctiveness theory suggests an orchestration between CSR conformity and CSR differentiation, combining the arguments of legitimacy and competitive dynamics. Based upon a sample of Chinese listed companies from 2009 to 2018, this study uses a second‐hand panel dataset and employs three‐way interactions and the generalized method of moments (GMM) system. The empirical results show that as CSR engagement among peer firms increases, heavier legitimacy pressure is imposed on focal firms, and their CSR scope conformity attracts more analyst coverage, and this effect is more prominent for firms in institutionally developed regions. On the other hand, the competitive advantage gained from CSR emphasis differentiation is weakened by rivals' engagement in CSR, and the influence of CSR emphasis differentiation on analyst recommendation is weakened by peers' CSR engagement, and in highly competitive industries, this effect of peers' CSR engagement is stronger. We propose that peers' CSR engagement has different impacts on the importance of CSR conformity and differentiation. Finally, both the theoretical and practical implications are discussed.

Corporate Social Responsibility and Virtual Reality: A Synergistic Approach to Building Sustainable Brand Image

This study explores the intersection of Corporate Social Responsibility (CSR) and Virtual Reality (VR) as a novel approach to fostering sustainable brand image. Utilizing a qualitative research method through literature review and library research, the paper analyzes existing frameworks and theories on CSR and their potential enhancement through immersive VR experiences. The findings indicate that CSR initiatives, when integrated with VR, offer companies a unique opportunity to engage consumers more deeply by creating interactive and impactful experiences that highlight their commitment to sustainability. VR can simulate real-world scenarios of a company’s social and environmental efforts, making these initiatives more tangible and relatable to consumers. This immersive engagement not only enhances consumer understanding of CSR efforts but also builds stronger emotional connections, which are essential for long-term brand loyalty. Additionally, the synergy between CSR and VR contributes to a more transparent and authentic brand image, as VR allows for a more compelling demonstration of CSR activities. The study concludes that this innovative approach of combining CSR with VR can significantly improve brand perception, foster consumer trust, and establish a sustainable brand image that aligns with modern consumer expectations of corporate responsibility and ethical behavior. Further research is suggested to explore the long-term effects of this integration on consumer behavior and brand equity

Corporate Social Responsibility and Social Dialogue: Bypassing Elected Staff Representatives?

ABSTRACTThe adoption of corporate social responsibility (CSR) has implications for a company's relationships with its stakeholders. Specifically, by engaging in social dialogue, companies can promote direct relationships with employees, or indirect relationships with them, through elected staff representatives. This study investigates the relationships between companies' involvement in CSR and their engagement in social dialogue, both with employees and elected staff representatives. The results of two surveys, carried out among company representatives and elected staff representatives, indicate that employers do not implement CSR to bypass elected staff representatives. Instead, CSR relates positively to direct relationships with employees and these relationships are not substitutes for dialogue with elected staff representatives, but instead, a factor that can weaken it.

Corporate Social Responsibility and Financial Performance of Automotive Companies: A Basis for Corporate Social Responsibility Framework

This study determined the relationship between corporate social responsibility (CSR) activities and the financial performance of automotive companies in Tuguegarao City, Cagayan, using data from 2020-2022. Descriptive statistics, financial metrics analysis, ANOVA, and Chi-Square Pearson tests were employed. Results showed that while environmental and ethical CSR initiatives were emphasized, economic community development was less prioritized. No significant differences were found in CSR activities based on firm profiles, and there was no significant link between CSR activities and financial performance. The study recommends a more balanced CSR approach, with greater emphasis on local economic development and partnerships with community and educational institutions. Due to limitations in sample size and data variety, future research should involve a broader participant base.

Can Corporate Social Responsibility Shift Consumer Behavior? Insights from Scenario-Based Experiment in the Fast Fashion Industry

This study investigates the interplay between Corporate Social Responsibility (CSR) engagement and pricing strategies in shaping consumer purchase intentions in the fast fashion industry. Using a scenario-based experimental design with 267 participants, this research explores how different levels of CSR and two distinct price points influence purchasing behavior. Additionally, the moderating effects of individual differences, such as consumer wealth, motivations for sustainable behavior, and income, are examined. The findings indicate that higher levels of CSR engagement significantly enhance purchase intentions, particularly when combined with higher price points, perhaps due to consumer perceptions of CSR programs associated with more expensive brands as more authentic. However, price remains a critical factor for lower-income consumers, revealing an “ethical consumption gap” where affordability outweighs ethical concerns. Extrinsic motivations, such as social pressure, strongly influence wealthier consumers’ decisions, while intrinsic motivations show a more complex relationship with purchasing behavior. The findings provide practical insights for fast fashion brands, suggesting that aligning CSR with competitive pricing and authentic messaging is crucial for appealing to both price-sensitive and ethically conscious consumers.

Corporate social responsibility and earnings management: The moderating effect of CEO personality traits

ABSTRACTThe debate surrounding the influence of corporate social responsibility (CSR) on earnings management (EM) remains inconclusive, featuring two opposing perspectives. The opportunistic viewpoint suggests that CEOs use CSR as a tool for manipulating earnings, employing it as a strategic shield to conceal opportunistic behavior. Conversely, the ethical viewpoint posits that CSR aims to cultivate trust with stakeholders, promoting long‐term performance while avoiding EM. This paper aims to address this question by considering the role of psychological traits. Specifically, we examine the relationship between CSR and EM and investigate whether psychological traits moderate this relationship. Using a sample of 318 firms from the S&P 500 index from 2015 to 2019, the results show that CSR has a positive impact on EM, indicating that CSR creates more favorable conditions for EM and supporting the opportunistic behavior hypothesis. Furthermore, CEO narcissism moderates the relationship between CSR and EM, influencing an increase in income. Finally, CEO hubris positively moderates the relationship between CSR and both the absolute value of discretionary accruals and positive discretionary accruals. Our findings lead us to the conclusion that narcissistic or hubristic CEOs reinforce the opportunistic behavior hypothesis.

Pengaruh Sustainability Report (SR), Corporate Social Responsibility (CSR) Dan Leverage Terhadap Tax Advoidance

Tax avoidance, especially if done through tax planning, is a legitimate way to reduce taxes while still complying with tax rules. This study aims to determine the influence of leverage, sustainability report (SR), and corporate social responsibility (CSR) on tax avoidance. Secondary data is one type of data used in this quantitative research procedure. Samples were taken from nineteen mining companies listed on the Indonesia Stock Exchange (IDX) and produced 94 samples between 2018 and 2022. IBM SPSS 26 software was used as a test tool in this study. Sampling was done using purposive sampling techniques

Corporate Social Responsibility Reports: An Analysis of Dialogicity Across Sectors and Countries

The paper explores Corporate Social Responsibility (CSR) reports in their dialogicity, i.e. as an interactive communication practice taking place between the company and a multifaceted audience of stakeholders. In particular, it investigates the linguistic and discursive resources used by a sample of companies in their CSR disclosures to articulate corporate values and performance, and voice stakeholders’ concerns. The analysis was conducted on a small collection of documents belonging to firms operating in three different sectors: Banking, Food, and Oil and Gas, and headquartered in three European countries: Italy, Switzerland and the UK. With the support of corpus linguistics tools, the CSR reports were examined in a selection of key dialogic elements and their phraseology. The quantitative and qualitative analysis was intended to map out the strategies (dis)similarly adopted by the firms across the sectors and countries to project themselves into the text, establish a connection with stakeholders, and address their needs and expectations.

Unraveling contemporary trends on United Nations sustainable development goals: A new global bibliometric and literature review analysis

AbstractThis review presents a bibliometric performance and systematic literature review of research publications related to the 17 United Nations (UN) sustainable development goals (SDGs) in business studies. The study employs the 2020 revised Preferred Reporting Items for Systematic Reviews and Meta‐Analyses (PRISMA) framework to systematically evaluate and identify 583 articles sourced from esteemed academic databases, including Scopus and Web of Science, as well as seven reputable publishers and digital libraries, for subsequent analysis and synthesis. The identified 583 papers on SDGs, authored by 1610 scholars and published in 207 peer‐reviewed sources, are analyzed using VOSviewer and R Studio software. The analysis reveals the existence of nine independent clusters of SDGs business research: artificial intelligence and digitalization (red cluster), business collaboration (green cluster), corporate sustainability (blue cluster), circular economy and corporate social responsibility (yellow cluster), entrepreneurship and innovation (purple cluster), education for developing countries (aqua‐cluster), climate change and tourism (orange‐cluster), Africa perspectives (brown cluster), and sustainable investment (black cluster). This review highlights the foundation of the business studies debate linked to the advancement of the SDGs after the adoption by the United Nations. Key insights, future research directions and conclusion including implications are discussed.