Dimensions Of Corporate Social Responsibility Research Articles

دور التجارة الإلكترونية في التأثير على المسؤولية الاجتماعية: دراسة تطبيقية على شركة نون

E-commerce is considered one of the modern phenomena that has significantly impacted businesses, exerting a noticeable influence on corporate social responsibility. The aim of the study was to understand the role of e-commerce in influencing corporate social responsibility through an analysis of a case study on Noon company. The descriptive-analytical methodology was followed, and a questionnaire was used as a data collection tool. A total of 375 questionnaires were distributed, and 352 valid responses were retrieved, resulting in a response rate of 94%. The study results demonstrated that e-commerce plays a crucial role in enhancing the social responsibility of Noon company. Additionally, the results indicated a statistically significant positive impact of e-commerce on the economic, legal, ethical, and humanitarian dimensions of corporate social responsibility. The study recommended that Noon company's management should raise awareness among its employees about the concept of e-commerce by enabling and training them on specialized e-commerce programs and fostering a social culture conducive to e-commerce. Furthermore, the management should activate electronic payment processes through its website by accepting credit cards, smart cards, or electronic checks, and continue to develop and update the technological infrastructure of Noon company, including e-commerce platforms and secure payment systems, to enhance customer experience and trust.

Fleet sustainability of the liner market—from the perspective of corporate social responsibility

ABSTRACT Amid growing public concerns about the environment, sustainability has become a primary objective for most liner companies, aligning with the tenets of Corporate Social Responsibility (CSR). Drawing on stakeholder and resource-based theories, this study divides CSR into three dimensions—Fleet Development, Governance and Legal, and Environmental and Social—to address the lack of measuring dimensions of CSR activities from multiple stakeholders. We use actual data from various sources, including each company’s development of the three CSR dimensions, as well as the influencing factors of market, operational, and company characteristics. Proposing mutual reinforcement among the three CSR dimensions, we develop a system of simultaneous equations, employing the three-stage least squares estimator to estimate the model. The results confirm the mutual reinforcement of the dimensions of CSR and disclose the synergy effects achieved by liner companies’ simultaneous pursuit of CSR activities and fleet development. It also identifies two virtuous circles between fleet development and vessel scrubber installation, as well as port authorities’ inspection and detention activities. These findings emphasize the relevance of CSR activities for companies pursuing fleet development goals, highlighting the consequential benefits of adopting sustainable measures across multiple dimensions of the firm.

An Empirical Study of the Relationship Between Digital Transformation, Corporate Social Responsibility and Financial Performance

The article investigates the impact of corporate social responsibility (CSR) and digital transformation (DT) on corporate financial performance (CFP) indicators, as well as the moderating effect of DT on the relationship between CSR and CFP indicators. The study was conducted using Stata 17.0 software based on data (5709 observations) on 558 A-share listed manufacturing companies of the Shanghai and Shenzhen Stock for 2012-2021 (excluding financial and insurance companies, ST and ST* companies, as well as companies with incomplete data). The independent variable used in the modelling process is the CSR rating report of the Hexun website, indicators of which are reconstructed by dividing them into strategic CSR (shareholder responsibility, employee responsibility, customer responsibility) and altruistic CSR (environmental responsibility and social contribution). The dependent variable is 2 CFP indicators: return on equity (ROE) and TOBIN’s Q. The DT index is used as a moderating variable, for the calculation of which the texts of companies’ annual reports were segmented using the Python programming language and standardised data on the frequency of keywords in 4 dimensions: digital technology application, Internet business model, intelligent manufacturing and contemporary information system; the weights for each dimension index was determined using the entropy approach. The control variables are corporate assets (Size), financial leverage level (Lev), current ratio (Cur), firm growth (Gro), shareholding ratio of the largest shareholder (First) and technological innovation (RD) of companies. The study also considered the year and industry factors. To study the moderating effect of DT on the relationship between CSR and CFP indicators of companies in different situations, the grouping variables chosen were the ownership type (state-owned and non-state-owned companies), the enterprise lifecycle (cash flow portfolio method was used to identify its stages) and the degree of market competition (Herfindahl-Hirschman Index). The modelling is based on a fixed-effects regression model. The study found that both CSR and DT have a positive impact on CFP, and that DT moderates the relationship between CSR and CFP, indicating that integrating digital technologies with sustainable development strategies can enhance financial benefits. The study also highlights the importance of different dimensions of corporate social responsibility. A high level of digital transformation strengthens the promotion effect of strategic social responsibility on current and future financial success of companies. Meanwhile, the promotion effect of altruistic social responsibility on current financial performance is significant. Heterogeneity analysis shows that the positive moderating effect of digital transformation on the relationship between corporate social responsibility and financial performance mainly applies to private firms, firms in the mature stage, and firms with low market competition. The article offers practical advice for businesses seeking to use digital transformation to maximise economic and social value.

Beyond the bottom line: exploring the role of governance mechanisms in promoting corporate tax responsibility

Purpose Because of growing corporate tax scandals, there is an enhanced focus on corporate taxation by governments, institutions and the general public. Transparency in tax matters has been identified as critical for effectively managing and promoting socially responsible tax behaviour. This study aims to explore the impact of ownership structure, board and audit committee characteristics on corporate tax responsibility (CTR) disclosure. Design/methodology/approach This research collected data from the annual reports of Pakistani-listed firms over 12 years, from 2009 to 2020. Consequently, the data set encompasses a total of 1,800 firm-year observations. This study uses regression analysis to test the relationship between corporate governance and CTR disclosure. Findings The results show that board gender diversity, managerial ownership and audit committee independence promote tax responsibility disclosure. In contrast, family board membership, CEO duality, foreign ownership and family ownership negatively impact tax responsibility disclosure. Additional analyses reveal the specific information categories that produce the overall effects on tax responsibility disclosure and assess the moderating impact of family firms on the governance and CTR disclosure nexus. Practical implications Corporations can use the results to encourage practices that enhance transparency and improve the quality of disclosures. Regulatory authorities can use the findings to stipulate better protocols. Doing so will be vital for developing countries such as Pakistan to improve tax revenue and cultivate economic growth. Originality/value While this research represents, to the best of the authors’ knowledge, one of the first empirical investigations of the association between corporate governance and CTR, the results contribute to the corporate governance literature and offer fresh insights into CTR, an emerging dimension of corporate social responsibility.

Corporate social responsibility, reputation and performance in the Zimbabwe’s mining sector

Orientation: The Zimbabwe’s mining sector regrettably has a poor corporate social responsibility (CSR) record, which has earned the mining corporations a bad reputation and poor business performance.Research purpose: The study investigated the relationship between CSR, corporate reputation (CR), and performance in Zimbabwe’s mining sector.Motivation for the study: The implementation of CSR programmes in the Zimbabwean mining sector has been inconsistent over the years, with some firms virtually uninvolved in such activities. The impact of CSR in that sector remains largely unexplored.Research approach/design and method: The study was quantitative, involving a survey of 330 managers and other professionals working in Zimbabwean mining sector firms. The collected data were analysed using correlation and regression analyses.Main findings: Two CSR dimensions, namely, stakeholder CSR and ethical CSR, contributed to CR. Corporate reputation exerted a positive impact on social performance and negatively towards operational performance.Practical/managerial implications: The study provides practical solutions to mining firms on which CSR practices are essential for strengthening both CR and performance.Contribution/value-add: The study represents a novel effort to model the relationship between CSR, CR and the performance of Zimbabwe’s mining sector. It offers the basis for future research studies on CSR practices and CR in several sectors of the Zimbabwean economy.

Innovation from Inclusivity: The Effect of Team Diversity on Clean Meat Acceptance

In an era where corporate social responsibility (CSR) dominates organizational agendas, the dimension of team diversity remains largely overshadowed. Despite its transformative potential, the interplay between team diversity and consumer product acceptance has been under-represented in the literature. This study illuminates the potency of team diversity as a critical CSR dimension, revealing its impact on bolstering product acceptance. In the context of clean meat, two experimental studies demonstrate that consumers are more willing to try a product developed by a company with a more diverse team (e.g. race and gender), as such firms are likely to account for a diversity of perspectives, thus enhancing consumer trust. Additionally, perceived authenticity moderates this effect, in that consumers of more authentic brands will be more trusting, regardless of the level of team diversity. The study provides critical insights into how consumers’ perception of team diversity within the firm influences product adoption, and how both team diversity and perceived authenticity drive trustworthiness. The findings offer practical implications for marketers of clean meat and other novel products to accelerate market acceptance and consequently, address broader societal challenges, whilst emphasizing the importance of fostering diversity and promoting brand authenticity.

Impact of corporate social responsibility on bank performance in emerging markets

PurposeThis study investigates the relationship between corporate social responsibility (CSR) and financial performance of the banking sector from the prospective of emerging countries.Design/methodology/approachThis study obtained balance sheet and income statement data for 173 banks in 20 emerging countries from the Bankscope database from 2005–2018. The CSR-related data were taken from the Thomson Reuters ASSET4 database. Moreover, macroeconomic controls such as GDP per capita, inflation, and financial development are attained from the GFDD. The series of institutional quality indices (Political Stability, Rule of Law, Control of Corruption, Government Effectiveness, and Regulatory Quality) is obtained from the WGI. At the same time, national culture and bank regulation are attained from Hofstede Insights and Barth et al. (2013). We used the panel fixed-effects model in our baseline estimations, while 2SLS and GMM were applied to control for endogeneity.FindingsThe finding shows that CSR activities significantly improve bank performance, but the effect varies across the bank. Only environmentally friendly activities have shown a significant positive relationship with banking performance for CSR dimensions. However, the social and government dimensions did not significantly affect bank performance. Moreover, a sound institutional and regulatory environment and national norms play an important role in the nexus of CSR activities and bank performance.Originality/valueThis study provides empirical evidence that sheds light on CSR and bank performance in an emerging market context.

Credibility-enhancing tactics for social media corporate disclosures

This study examines two credibility-enhancing tactics when managers use Twitter as a platform to disclose a message about an employee training programme, which is an important dimension of corporate social responsibility (CSR). I conduct an experiment where I manipulate (1) whether a firm’s CEO retweets the company disclosure tweet in their personal Twitter account (hereafter, ‘retweeting’), and (2) whether the company’s tweet mentions the organisation that cooperates with the company’s CSR activities when the organisation, as an involved party, has a verified Twitter account (hereafter, ‘mentioning’). I document higher disclosure credibility for retweeting than non-retweeting, as it establishes a closer association between the CEO and the message. In addition, mentioning increases the social presence of the parties involved, as users can observe the interactions between them and the disclosing firm in real time. Furthermore, I find that the higher social presence of an involved party (e.g. customers, suppliers, and managers) due to mentioning results in higher disclosure credibility. Finally, investors are more likely to sceptically scrutinise signals from an internal party, which makes CEO retweeting less effective than mentioning. The effect of retweeting is subdued when both tactics are used.

The contributions of corporate social responsibility in textile and apparel industry toward consumers’ purchase intention: Perceived quality and corporate image as mediators

Corporate Social Responsibility (CSR) plays a pivotal role in the development of enterprises and entire industries, serving as a communication bridge between business organizations and consumers. Grounded in the Theory of Reasoned Action (TRA), this study aims to investigate the contribution of CSR in the textile and apparel industry to consumers’ purchase intentions, with perceived quality and corporate image as mediators. To achieve this objective, the study first formulates hypotheses and a theoretical model based on relevant works. Subsequently, through an extensive review of literature and interview surveys, key indicators for CSR, perceived quality, corporate image, and purchase intention are identified, along with their corresponding scales. These scales are then distributed to consumers to collect questionnaire data, which is further integrated into a stepwise regression model and mediating model to test the theoretical model. The results provide insights into the contribution of various dimensions of CSR to consumers’ purchase intentions and validate the role of perceived quality and corporate image as mediators. There are two contributions out of this work: (1) unveiling the important role of perceived quality and corporate image in connecting CSR and consumers’ purchase intention, offering a novel theoretical framework for the study of sustainable development in the textile and apparel industry and other industries or settings. (2) furnishing the textile and apparel industry with insights to better comprehend and respond to the relationship between CSR, perceived quality, and purchase intention, thereby achieving more substantial economic and social benefits.

Influence Analysis of Gojek Indonesia’s Corporate Social Responsibilty (CSR) on Corporate Image (Case of NGO “Yayasan Anak Bangsa Bisa”)

During the pandemic of 2020, Gojek Indonesia established a non-profit organization named Yayasan Anak Bangsa Bisa that aims to distribute aid and support to the stakeholders affected by the pandemic. This research seeks to discover if any influence is caused by implementing Gojek Indonesia’s Corporate Social Responsibility (CSR) on corporate image. The theories used in this research are the CSR Dimension Pyramid as the independent variable and Elements of Corporate Image as the dependent variable. The method used is descriptive quantitative, with a questionnaire as the chosen data collection method. This research concluded that there is a 40,2% positive influence between CSR implementation and Gojek Indonesia’s corporate image. Though the result is positive, Gojek Indonesia’s actions have not yet exceeded the public’s expectations. Gojek Indonesia’s overall corporate image is a trusted, innovative, and unique company. However, the corporate identity element, specifically the slogan ‘Pasti Ada Jalan,’ is still unfamiliar to the public. Thus, this research recommends that the following study consider the actions taken based on the existing corporate image and an interview with Gojek Indonesia’s team as an additional data collection method. A more practical recommendation is for Gojek Indonesia’s team to conduct social listening to observe the public’s expectations of CSR actions and add the slogan ‘Pasti Ada Jalan’ to their application and services layout.

CORPORATE SOCIAL RESPONSIBILITY (CSR)

Corporate Social Responsibility (CSR) has emerged as a crucial aspect of contemporary business strategy, focusing on initiatives that benefit society alongside profit maximisation. This paper delves into various dimensions of CSR, exploring its diverse manifestations across industries and geographies. It examines the significance of CSR in enhancing corporate reputation, fostering employee engagement, and addressing societal challenges. A comprehensive analysis underscores the multifaceted impact of CSR, ranging from environmental sustainability efforts to ethical supply chain management practices. Moreover, it elucidates the evolving landscape of CSR in light of the COVID-19 pandemic, highlighting regulatory amendments and their implications for corporate conduct. Drawing on case studies such as the Tata Groups CSR initiatives in India, the paper elucidates the role of corporations in driving social change and sustainable development. Additionally, it synthesises findings from scholarly articles, offering insights into the ethical imperatives underpinning CSR endeavours. By elucidating the legal framework and scholarly discourse surrounding CSR, this paper provides a holistic understanding of its significance in fostering corporate accountability and societal well-being.

The Impact of the COVID-19 Pandemic on the Corporate Social Responsibility (CSR) Reporting Practices of the Banking Industry in the United Kingdom

This paper focuses on the impact of the COVID-19 pandemic on the corporate social responsibility reporting (CSRR) practice of the UK’s banking industry. It particularly examines the extent to which the banks’ quality and quantity have changed in the wake of the pandemic. In addition, it explores changes in the banks’ CSR dimension focus and investigates how the COVID-19 outbreak has influenced the utilisation of visuals in CSR reports. Furthermore, the paper follows a deductive approach and uses an archival research strategy. Content analysis technique was used to analyse CSR reports. Global reporting initiative (GRI) standards were adopted to formulate criteria for coding data before performing a one-way analysis of variance (ANOVA) test to analyse data collected for reporting quality and CSR dimension variables. The research reveals no statistically significant changes, and a lack of accountability in CSR reporting quality by the banks in the face of the COVID-19 crisis. It was found that, on the whole, the pandemic has not led to an increase in the quantity of banks’ CSR reports. The findings also show that CSR reports focus during the pandemic has been predominantly on the economic dimension. In addition, it was found that, despite focusing on the economic dimension of CSR, the use of photographic images depicting societal commitments increased significantly in CSR reports published during the COVID-19 pandemic. The research suggests that CSR reporting practice of UK banks during the COVID-19 pandemic has been driven by legitimacy theory.

A Proposed Framework of Corporate Social Responsibility Dimensions and Employees' Unethical Pro-organizational Behaviour: Evidence from Chinese SMEs

A Proposed Framework of Corporate Social Responsibility Dimensions and Employees' Unethical Pro-organizational Behaviour: Evidence from Chinese SMEs

Does corporate social responsibility increase innovation? Evidence from France

The current paper examines how corporate social responsibility (CSR) through three dimensions (social, environmental and governance) could influence technological and non‐technological innovations. The study is conducted on a longitudinal dataset of firms listed on the SBF1201 index between 2005 and 2016. It shows significant associations between CSR performance, particularly social and governance performances, and technological innovations introducing new products. The implementation of new processes is positively and significantly associated with environmental performance. Findings highlight that the three CSR dimensions have significant effects on management innovations. However, they did not influence marketing innovations. Finally, undertaking socially responsible projects does not drive significant changes in R&D strategy, specifically R&D expenditures and the number of hired scientists and experts, but it increases significantly the number of patents.

Review of Corporate Social Responsibility Dimensions

Corporate Social Responsibility (CSR) is an important self-regulating business model that helps businesses to be accountable to their stakeholders. This paper reviews the role of CSR and its dimensions for businesses The study aims to fill a gap in the existing literature by covering six CSR dimensions which are business governance, community welfare, health and education, workforce, product and services, and environment and energy. These broader six dimensions of CSR are further discussed in detail highlighting the aspects of CSR. CSR is used as a tool to compete in the competitive market and gain benefits of proving to be socially responsible. The paper also examines the relationship between CSR and competitive advantage, weighing the concept of shared value.

The mediating role of corporate image on the retailer’s corporate social responsibility practices and corporate reputation of a fast-food chain company

The purpose of the study is to examine the mediating role of corporate image on the influence of retailers’ corporate social responsibility (CSR) practices of a fast-food chain brand and its corporate reputation. The study utilized the dimensions of the retailer’s CSR dimension. This study focused on the external stakeholders (customers) of X fast food brand in Klang Valley. Social exchange theory was employed to guide the study. Quantitative (survey) methods have been used in this study, whereby 150 valid online questionnaires were gathered among the customers in the Petaling Jaya and analyzed using Partial Least Square Structural Equation Modelling (Smart-PLS 4.0). The findings showed that Philanthropic activities, Respect for the Environment, and Respect for Consumers have positive and significant relationships with corporate image, and corporate image also has a positive and significant relationship with corporate reputation. Furthermore, there is a significant mediating effect of corporate image on the relationship between CSR practices (Respect for Consumers, Respect for the Environment, Philanthropic Activities) and corporate reputation. The conclusion, implications, and suggestions for future studies were also discussed.

The effect of corporate social responsibility dimensions on accounting information quality: Empirical study in Saudia Arabia

Accounting studies neglected to link corporate social responsibility to accounting information, the theoretical background revealed the study gap and the paper referred to it in the question: Do the corporate social responsibility CSR dimensions affect the accounting information quality? The study aimed to reveal the effect of corporate social responsibility dimensions (economic, ethical, legal, and philanthropic) on accounting information quality (relevance and reliability) in banks in the Riyadh Governorate in Saudi Arabia. The researcher used a questionnaire to collect data from the study sample, and the data analysis was done using SPSS and smart partial least squares (pls), and its reliability and validity have been confirmed. Result revealed a positive effect of CSR (economic, ethical) dimension on the relevance of accounting information, a negative effect of CSR Legal dimension on the relevance of accounting information, and no effect of CSR philanthropic dimension on the relevance of accounting information, a positive effect of CSR (ethical, philanthropic) dimension on the reliability of accounting information and no effect of CSR economic and legal dimension on the reliability of accounting information.

Mediating Role Of Human Capital Between Corporate Social Responsibility And Technological Innovation: The Case Of High-Tech Firms In China

This study aims to empirically test the relationship between multi-dimensional corporate social responsibility (CSR), human capital, and technological innovation of high-tech enterprises and analyze the mediating role of human capital. This study focuses on high-tech firms located in China. An online questionnaire was distributed among employees of high-tech enterprises. Analysis was performed using a partial least squares structural equation modelling (PLS-SEM). The results show that shareholder, employee, customer, environment, and social CSR significantly affect human capital, and human capital plays a partial mediating role in the relationship between CSR and technological innovation. This study differs from previous CSR research, which evaluates the link between the five dimensions of CSR and technological innovation to examine new opportunities for the development of technological innovation in high-tech enterprises.

Examining the Employment Dimension of Corporate Social Responsibility (Between Global Initiatives and Indonesia Statutory)

<span lang="IN">This article examines the employment aspects of CSR regulations. Every company needs a reference to verify its CSR activities support economic, social, and environmental development. The government has enacted laws to encourage corporate social responsibility (CSR). Since CSR funds are in the company's income statement, they often conflict with fiduciary duty. The study reveals that business views on CSR's employment dimension have shifted. Initially, CSR managed risk and prevented reputational and financial damages. Labor was considered an expense, not an investment. Many companies now employ CSR as a key value and competitive advantage</span>

CORPORATE SOCIAL RESPONSIBILITY IN THE HALAL FOOD INDUSTRY: APPLICATION OF SUPPLY CHAIN PERSPECTIVE

This study aims to construct a comprehensive framework for Corporate Social Responsibility (CSR) within the Halal food industry's supply chain. It acknowledges the increasing public attention towards corporate social responsibility (CSR) and supply chain practices in the food industry. It utilizes current literature and recent developments to provide a comprehensive understanding of CSR in the Halal context. Methodologically, this study conducts a systematic review of relevant articles and materials, forming a robust theoretical underpinning. Our findings reveal key CSR dimensions specific to the Halal food supply chain, including animal welfare, health and safety, environmental concerns, and community involvement. The proposed framework not only enhances understanding of Halal supply chain CSR practices but also sets the stage for strategic and operational improvements. Significantly, this study contributes to the scholarly conversation by integrating Islamic principles with contemporary CSR practices, offering a unique perspective that aligns business operations with ethical and religious standards.