Notion Of Corporate Social Responsibility Research Articles

Customers’ perceptions and responses to hotels’ corporate social responsibility (CSR) orientation: the case of Bethlehem hotels, Palestine

ABSTRACT This study investigates customers’ perceptions of the notion of corporate social responsibility (CSR) and how such perceptions influence their consumption behavioural intentions and outcomes in the hospitality industry in Bethlehem, Palestine. The research study adopted a qualitative methodology using semi-structured interviews with fifteen tourists who stayed in Bethlehem hotels. This study reveals that customers view the different dimensions of CSR in their right and stand-alone constructs. Paradoxically, our study suggests that customer’s willingness to pay and loyalty were not influenced by understanding such a distinction as responsibilities. This study further reveals that the interaction between customers’ perceptions of CSR and contextual and situational factors such as trust, transparency and service quality can determine customer behavioural responses to the hotels’ CSR orientation. The study offers recommendations on practical measures that can be undertaken to influence and enhance customers’ responses to hotels’ CSR agenda. The paper finally ends by identifying the study’s limitations and avenues for further research.

The politics of tech responsibility: Understanding companies’ responsibility as representative claims

This article explores responsibility claims by private tech companies. While the business literature has extensively discussed the notion of corporate social responsibility, it does not fully grasp the political significance of responsibility claims. This article proposes a novel conceptual understanding of responsibility by drawing on the concept of representative claims. It argues that by claiming responsibility for an issue or a community, companies are claiming to act on behalf of someone or some purpose—while avoiding democratic oversight. Thereby, responsibility claims not only provide reputational benefits but help companies legitimize and demarcate their political role. Empirically, it uses a representative claims analysis to compare responsibility claims of three companies—Meta, Microsoft, and the NSO Group. Companies either embrace, reorient, or refuse responsibility but frequently define the criteria to measure it. This article thus contributes to our understanding of the political significance of responsibility and tech business power.

Corporate social responsibility & students' perceptions: evidence from Indian higher education institutions.

Background: For many, the understanding of Corporate Social Responsibility (CSR) may sound a rather new topic, but it has been pondered upon by great thinkers of the world for many decades. The initial form of CSR was more of philanthropic which has become more of mandatory norm in Indian context. We believe the future of a nation are the youth of the nation and their perceptions on the matter of CSR are of great importance. Therefore, the purpose of the current study is to investigate the many viewpoints that students have about CSR and to determine whether or not socioeconomic characteristics (gender, age, professional experience, and academic degree) influence these views. Methods: The research methodology comprises of utilization of an accepted scale ( PRESOR) for collecting data of perception on CSR. Data was collected using an online questionnaire, distributed to students at Higher Educational Institutes of Northeast India. Responses from 272 students were received out of which we rejected unengaged responses of 25 students, and we continued with responses from 247 students. We have utilized Factor Analysis, Multivariate analysis of variance (MANOVA), & t-test for the scrutinizing the collected data. Results: The perceptions of students show a variety of dimensions, which may be categorised as: (a) value CSR, (b) against CSR, and (c) neutral to CSR. It is also found that the sociodemographic variables have a statistically significant influence on students' notion of CSR. Conclusions: This study is one of the first investigative works that has utilized modified PRESOR model for examining the perception of CSR in Indian context. The model was found to be fit to be used in Indian context. The study concluded that sociodemographic variables such as Age, Education, Professional Experience influences perception of CSR.

Achieving corporate sustainable development through social responsibility, green activities, and stakeholders management: A multidirectional cause analysis

AbstractThe study aims to explore insights into stakeholder engagement that how it amplifies consumers' engagement toward organizations. This study attempts to meet the literature gap by investigating the nexus among corporate social responsibility, green purchase behavior, stakeholder knowledge, and stakeholder trust by considering the Chinese Z‐generation drawing on stakeholder theory. Structure equation modeling was majorly equipped to obtain the connections among adopted variables to compute the proposed relationships using the sample size of 611 (n = 611). First, a positive relationship was found between corporate social responsibility (CSR) and green purchase behavior. Second, the study uncovered the significant connection between CSR and consumer knowledge. Finally, the study confirmed the positive relationship between CSR and consumer trust toward the organizations. This study endows with numerous interesting and fruitful implications for managers, practitioners, and policymakers. The current study additionally endeavors to highlight the notion of CSR in terms of stakeholders' engagement and how a firm can strengthen relationships with its stakeholders such as consumers. Besides, this study bears some shortcomings and several potentials for future scholars to consider similar themes to validate the outcomes within the Chinese market and across the world.

DOES SIZE MATTER IN ORGANIZING CORPORATE SOCIAL RESPONSIBILITY (CSR) IN ROMANIAN FIRMS?

The concept and practice of CSR have displayed chameleonic features through time and nowadays the level of involvement, planification, organization and evaluation of CSR incentives differ from region to region and between companies. There is still need to shed light and construct a unitary view on the subject both in theory and practice. Companies’ role in society has expanded with the shifts of power in the globalization process and their social impact can be seen more than ever. Business entities now need to explain how their actions affect the economy, the environment, and society overall due to the release of Corporate Social Responsibility (CSR) Reports and as well as the increase in academic interest in the topic, fact that puts them in the spotlight both regionally and internationally. Although the notion of CSR is still relatively new in Romania and was only introduced at the beginning of the 1990s, it has been a prominent topic in literature and practice during the past few decades. Nevertheless, Romanian CSR practice is not well supported by empirical evidence. Companies can have a significant impact on the progress of a developing country. Therefore, through this research we aim at determining the state-of-art of CSR incentives in Romanian companies, the level of involvement, organization, budgeting, strategies and evaluation in connection with firm size and capital ownership. This empirical study consists of research that is part of a broader quantitative analysis of CSR focusing on the Romanian context. In this study we provide insights regarding the involvement and organization of CSR incentives of companies with the purpose of testing the existence of a relationship in connection with firm size taking into consideration the number of employees, capital ownership and firm age.

Unleashing the Barriers to CSR Implementation in the SME Sector of a Developing Economy: A Thematic Analysis Approach

The notion of corporate social responsibility (CSR) from the perspective of sustainability has been a part of the academic discussion in recent years. Different studies have also highlighted the inability of the SME sector to implement a CSR plan to achieve sustainability objectives. However, why this sector is unable to adopt CSR is something that has not been properly attended by contemporary scholars. Against this backdrop, the current study aims to explore the major barriers that inhibit SMEs from implementing CSR and sustainability measures. The current study data were collected from the senior management of different SMEs in Pakistan and were analyzed using thematic analysis to extract different patterns of themes. The results unveil that the “lack of finances” is the most critical barrier for CSR, followed by the “lack of CSR knowledge.” The implications for theory and practice are also discussed in detail.

Corporate Social Responsibility in South Europe during the Financial Crisis and Its Relation to the Financial Performance of Greek Companies

This paper aims at presenting the notion of corporate social responsibility in Europe by examining its application in Southern European countries, Greece, Italy, Spain and Portugal. These major Mediterranean countries, beside the geographical proximity and common features, were at the center of the financial crisis in Europe in 2009. The aforementioned countries are under evaluation on the one hand as a European region and on the other hand as independent ones. Considering the complexity of CSR, its aspects through time, its diversity depending on the geographical position and the necessity of ethical CSR as part of business activity, this paper presents a new categorization of existing quantitative indicators and a method of evaluation that covers the multidimensional notion of CSR. The new model, which combines quantitative indicators, is used to measure CSR during the period from 2009 until 2016 and reflects companies’ ethical policy, the degree of understanding their moral obligations. The longitudinal comparative analysis is the starting point for further improvement as the countries, except for Portugal, are fluctuating within low levels and the Mediterranean region as a whole in average ones. Furthermore, having estimate CSR index, the examination of the financial performance of Greek companies within the period 2015–2016 confirms the majority of the literature that the adoption of CSR’s good practices, is not only a moral rule, but contributes at least partly, to the development of their effectiveness. As a conclusion, the structure of a commonly acceptable measurement model of the National Social Responsibility and the longitudinal measurement will be a useful tool for all involved institutions, with immediate results to both the society and the companies.

Directors’ duties, CSR and the tragedy of the commons in India: Mutual coercion mutually agreed upon

This article argues that humanity is locked into a system culminating in the tragedy of the commons (ToC), and swift action is required to course-correct. Undeniably, companies are the single-largest users of natural resources. To that extent, this article puts forward two interrelated proposals on refining directors’ duties under Section 166 of the Indian Companies Act 2013 and CSR under Section 135 to help avert the ToC. Part I of this article outlines Hardin’s theory of the ToC and examines why corporations fit his definition of the self-interested, rational economic agent. Part II analyses the stakeholder theory embedded in the Indian Companies Act 2013 and highlights its enforcement lacunae. It subsequently proposes a new directorial duty to conduct company business in accordance with principles of sustainable development. Thereafter, Part III proceeds to re-conceptualise the notion of corporate social responsibility (CSR) in Section 135 of the Companies Act 2013 to position CSR as an avenue towards averting the ToC. Part IV concludes. The proposals put forth by this article in Parts II and III do not require paradigm shifts but are consistent with the stakeholder orientation of Indian corporate law, and therefore more easily attainable than most other countries.

The Interplay between Corporate Social Responsibility at Employee Level, Ethical Leadership, Quality of Work Life and Employee Pro-Environmental Behavior: The Case of Healthcare Organizations

The notion of corporate social responsibility (CSR) has been around for many decades. However, even in 2021, its spectrum is still evolving. Several studies addressed CSR for realizing different organizational outcomes. However, its significance in achieving employee-related consequences is relatively new to the literature. In the same manner, it is not clear from existing literature how ethical leaders can impact their followers’ CSR-related behavior, for example, employee pro-environmental behavior (EPB). With this background, the current study aims to explore the relationship of CSR at the employee level (CSR-E) with EPB through the mediating effect of ethical leadership (ELS) in the healthcare sector of a developing economy. This study also proposes a conditional indirect effect of quality of work-life (QWL) in this relationship. The data for the current study were obtained from different hospitals located in a large city through a self-administered questionnaire. The data were examined through the structural equation modeling (SEM) technique. The results validated that CSR-E positively influences EPB, and ELS partially mediates this relationship. Furthermore, the results also confirmed the presence of the conditional indirect effect of QWL in the proposed relationship of the current study. These findings will be helpful for healthcare policymakers to enhance the pro-environmental behavior of employees at the workplace through CSR-E and ELS. These results will also be helpful in reducing the overall environmental footprint of a hospital.

Corporate social responsibility factors, environment and corporate sustainability: Specific overview of India and China

Corporate social responsibility represents the relationship between business and society. The significant benefits of being socially and environmentally responsible are the focus of this paper. This review emphasized the business oriented notion of Corporate Social Responsibility, where the idea is captured to justify existing arguments supportive of community and environmental programs. The review attempted to clarify major research questions: (1) why do businesses engage in society initiatives; (2) what inspires the decisions to support the society – a specific comparison highlighted between China and India. The study featured various CSR and sustainability regulations currently in force in different countries. In order to achieve the aim of the study, the review begun with overview of CSR based on well-established definitions and subsequently discussed the two major perspectives; the free market theory and CSR theory. This gave a clears explanation of why some businesses invest their resources to benefit the society while others are profit seeking. Finally, the paper sought to establish the integration of CSR with corporate sustainability. The findings suggest that, contemporary CSR programs are largely influenced by regulations and legal provisions across the world. And ideally, a firm’s CSR performance is influenced by internal and external factors which are captured in stakeholder theory and institutional theory. The findings, validate the ascension that the integration of CSR with corporate sustainability (CS) could produce a coherent platform to advance environmental sustainability.

Carroll’s dimensions and CSR disclosure: empirical evidence from Pakistan

Purpose This study aims to ascertain the relevance of Carroll’s four dimensions of corporate social responsibility (CSR), namely, economic, legal, ethical and discretionary in a dynamic regulatory context of a developing economy – Pakistan. Design/methodology/approach This study has operationalized these dimensions as four categories of CSR disclosure index. This disclosure index measured the relevance of CSR dimensions by examining CSR disclosure practices of Pakistan Stock Exchange-100 index firms. Findings The authors have found that the firms of Pakistan disclose more information pertaining to discretionary dimension of CSR than economic, legal and ethical dimensions. Interestingly, the authors have observed that after the enactment of state regulation, there is an increasing trend of the overall CSR disclosure level at a decreasing rate. Practical implications For policymakers, these findings imply that firms tend to perceive law as a box-ticking exercise and refrain to involve in those CSR activities that can have both strategic and societal benefits over the long run. These finding imply for business managers that if they will not undertake CSR notion seriously then the policymakers will take statutory initiatives to curtail the greenwashing effect and these initiatives can lead to higher transaction costs. Originality/value This study presents evidence about the relevance of Carroll’s four dimensions of CSR in a developing economy. The evidence shows that the CSR disclosure in developing economy continues to take a largely philanthropic form thereby dominating other CSR dimensions namely ethical, legal and economic. These findings also confirm that CSR practices are context-dependent and these cannot be isolated from their unique social context.

Business and Human Rights in Conflict: An Interdisciplinary Search for a New Concept

The article discusses the concept of business and human rights, which is at the stage of its active formation and poses new questions for legal science: who is the bearer of obligations in the field of human rights, is the responsibility of business in the field of human rights limited to the formal implementation of the requirements of the state’s law, what is the meaning of the human rights due diligence requirement to business, what are the obligations of business in the field of human rights in the period of the conflict, how should the state ensure human rights respect by businesses.Finding answers to these questions requires the development of an interdisciplinary approach based on concepts that are presented by various scientific disciplines and exist today separately from each other, although they are looking for answers to the same questions. The article in this aspect also examines the concepts of creating common and human-oriented development.Business & Human Rights (BHR) framework have acquired particular relevance during the last decade. Its logic is based on the statement that business actors have a significant impact on the enjoyment of human rights by people within the field of their modus operandi, and must therefore consider the risks that their operations might create and that can violate or contribute to violating human rights.An impact that a business may have on human rights can affect various actors: its employees, employees of its suppliers, its customers, migrants, vulnerable groups (children, persons with disabilities, elderly people etc.), communities and many others. Such an impact may be manifested in discrimination, forced labor, environmental damage and many other ways within a wide range of industries and economic activities (e.g. agriculture, textile industry, oil and gas industry, finance, education, healthcare and others).The United Nations BHR framework does not introduce any legally binding instruments for business. However, it does make it clear that business actors must respect human rights.Traditional human rights theory considers a state as the only subject that has obligations in the sphere of human rights. However, recent developments are indicating that there are other important actors bearing respective obligations – businesses. Initially, the idea was building on the notion of corporate social responsibility, which emphasizes various aspects of ethical business conduct and does not introduce any legal requirements. Today it comprises a legal concept, which is expressed in documents of the United Nations, directives of the European Union, the Council of Europe resolutions, judicial decisions and national legislations.The task of States is to create an effective mechanism for preventing human rights violations by business and minimizing the risks of such violations at the national level.

Corporate social responsibility in marketing: a review of the state-of-the-art literature

Purpose The purpose of the study is to understand the evolution of the state-of-the-art of corporate social responsibility (CSR) research in the domain of marketing. Design/methodology/approach The top-ranked journals in the domain of marketing have been chosen for the purpose of this study, and the papers related to CSR concept published in those journals between 1930 and 2018 have been reviewed. A lucid framework has been used to structure the reviewing process. Findings The study finds that the CSR concept in marketing context has become more complex, its dimensions have evolved and increased in number, affecting diverse stakeholders leading to different outcomes. Research limitations/implications A simple model is proposed to understand the amalgamation of CSR concept in marketing literature. The study also highlights extant gaps in the literature and suggests the directions for future research. Practical implications The notion of CSR goes beyond the economic and regulatory obligation of the firm. Hence, for it to be duly implemented, practitioners must have a holistic understanding of this multi-faceted construct. This paper examines the changing role of CSR in the context of marketing over a period of almost a century. It thereby helps marketers to understand and visualize their changing responsibility toward the society at large and thereby co-create a sustainable relationship with all the stakeholders. The study provides both tactical and strategic pointers to practitioners. Social implications The study draws upon extant literature and documents the positive impact of CSR on marketing variables and thereby gives a compelling reason to the marketers to be socially responsible. Compilation of persuasive evidence would encourage the adoption of CSR concepts by the marketers. This would elicit a more socially responsible action which will have a positive impact on the society that the marketer serves. Originality/value This is an in-depth study depicting the journey of CSR construct in marketing literature and provides a holistic understanding of the construct in the context of marketing.

‘Social Responsibility’ in the Governance of Chinese State-Owned Enterprises

This paper sheds new light on the mechanisms used to monitor Chinese MCNs compliance with their corporate social responsibility (CSR) obligations. China’s state-owned MNCs play a pivotal role in the implementation of the Belt and Road Initiative, and continue to account for roughly 30 cent of domestic GDP. SOEs’ position within China’s governance system, and the ideological features of China’s governance model make CSR obligations a binding duty of state-owned MNCs, and of their domestic and foreign subsidiaries. In Western legal systems, CSR and its more recent evolution of business and human rights are understood as a form of regulation public and private enterprises may adopt on an entirely voluntary basis, and integrate within their business model. China’s case is obviously different. The first part of this paper places the notion of CSR (gongsi shehui zeren) against the backdrop of non-state based compliance and monitoring mechanisms specific to state-owned MNCs. Next, the paper describes the major CSR norms and mechanisms grounded within the system of regulations of the Chinese Communist Party. In its concluding section, the paper presents some reflections on the main features of CSR in China and their relevance to the Belt and Road Initiative.

The dual face of corporate social responsibility in social businesses: a closer look at the Colombian reality

While the instrumental notion of corporate social responsibility (CSR) focusses on what is strategic, its normative viewpoint indicates what is appropriate. This work examines how social businesses’ (SBs) employees understand the notion of CSR concerning this conceptual tension. In order to do this, a qualitative content analysis supported by text mining techniques is performed in a micro-finance institution in Colombia. Results imply that employees with a high sense of belonging tend to endorse their organizations’ CSR orientation. Also, this work identifies two distinct clusters of SB’s employees based on their notion of CSR: a sizeable instrumental group and a small normative one. This contributes to a better understanding of the CSR field by visualizing the conflict/complementarity of individual perspectives.

Motivations of undertaking CSR initiatives by independent hotels: a holistic approach

PurposeThe purpose of this study is to explore how senior managers of independent hotels perceive the notion of corporate social responsibility (CSR) through a holistic analysis of motivations of undertaking both social and environmental initiatives.Design/methodology/approachThis study conducts qualitative interviews with 22 Malaysian senior hotel managers together with ethnographic observations.FindingsEmergent themes show that CSR is a dynamic concept involving complex struggles and trade-offs between fulfilling business objectives, paying heed to personal ethical values and considering cultural norms when making decisions regarding the adoption of a range of environmental and social initiatives.Research limitations/implicationsThis study contributes to legitimacy theory by highlighting that in the absence of pressure from key stakeholders for responsible initiatives, managers still proactively engage in CSR initiatives. More surprising still is that they set expectations instead of simply aligning or responding to the key stakeholders’ pre-set demands. Meanwhile, the uniqueness, size and purposeful selection of the sample limit the applicability of the findings to wider geographical and cultural locations.Practical implicationsWhile Malaysian hotel managers are willing to use CSR practices to demonstrate their commitment to their employees and the local communities where they operate, it is equally important that they utilize other media (such as their websites or social media) for both promotional and legitimacy building purposes. Within the context of growing tourism for economic development, the Malaysian Government can develop more effective strategies, rewards or incentives for encouraging businesses to undertake and improve CSR adoption for sustainability of this industry.Originality/valueBy extending the scope of CSR studies beyond firm performance issues, we attempt to show the wider set of motivations and contexts considered important in determining hotel engagement in CSR programs.

Transitioning from Urban to Rural: Challenges Seen through the Eyes of a Recent Bioethics Doctoral Graduate.

Transitioning from Urban to Rural: Challenges Seen through the Eyes of a Recent Bioethics Doctoral Graduate Daniel J. Hurst In my bioethics doctoral program in a mid-sized, urban American city, I undertook coursework in end of life issues, emerging technologies, [End Page 91] global bioethics, and multiple clinical ethics rotations that were largely focused on decision-making and treatment issues near the end of a patient’s life. My dissertation focused on the notion of corporate social responsibility applied to the pharmaceutical and biotechnology industry, a fascinating and timely subject that I was and remain passionate about. I even had the opportunity to work for a year as a bioethics consultant with a major European-based pharmaceutical company. And then, as that job fizzled out, I began my first faculty appointment, at a rural family medicine residency program in a central Alabama town—population: less than 3,000. I was hired to aid in managing the residents and fellows, develop and oversee curriculum, teach on various topics, and direct healthcare research for the residency and our ambulatory clinic system. While I was prepared for encountering bioethical issues and the precipitous medical learning curve that was ahead of me, I was not prepared for the multiple issues surrounding healthcare disparities. These issues are less characterized by conversations of emerging technologies and end-of-life topics that so readily exemplify modern bioethics, and are more characterized by issues of access to care and access to resources, which is broadly construed here. It is these “less glamorous issues,” that are nonetheless significant and deserve attention, which are the focus of this account. In doctoral work, healthcare disparities were, predominantly, what happened in other places— low- or middle-income countries (LMICs) whose healthcare systems are not nearly as robust and sophisticated as ours in the US. Access to health-care, lack of secure funding, scarcity of indigenous research, and barriers to care caused by simple inequality were prevalent in the literature I read on LMICs. Yet, disparities within the US healthcare system that was dependent upon context, such as rural vs. urban, was not on the radar. This umbrella term “access” can signal a variety of conditions, including access to care and access to various resources. Access to care is a genuine concern in many rural settings. My doctoral curriculum taught me plenty about the bioethical concept of justice, applied mainly in a global health framework. To say that I was naïve of inequalities in regards to healthcare in my own country would not be accurate, yet I was uninformed of the scale of these inequalities and the many systemic issues that feed them. For example, in the rural community, access to prenatal and obstetrical care can be a major challenge. In 2010, 49% of the 3,143 U.S. counties lacked an ObGyn. These counties are predominantly rural, situated in places such as areas of the rural south, midwest, and mountain states. Very curiously, Alabama has the highest infant mortality rate, on a state-by-state basis, in the country—9.1 deaths per 1,000 live births. Some individual counties rival low-income countries. This is of note because access to local maternity care is firmly established as a necessary, though an insufficient component of optimal maternal-child outcomes. If it were not for our rural community hospital having re-opened their labor & delivery (L&D) department a few years ago, expectant mothers would have had to drive more than 40 minutes to the nearest urban L&D department to receive obstetric care. Access to care in my context also means significant transportation issues for patients. Even if a patient has insurance or can afford our sliding fee schedule, simply getting to our out-patient clinic can be a challenge. In a town of 3,000, we have no city buses, and a taxi or Uber service is simply impractical due to financial hardships that many rural patients face. Our family medicine residents make regular home visits, but even with these ardent strides to ensure patients are seen, the challenge of transportation is ever-present. Having lived and worked in urban settings, access to care is not something I...

An Assessment of Lebanese Companies’ Motivators to Adopt CSR Strategies

Corporate Social Responsibility (CSR) and its importance in companies around the globe have grown substantially in the past years. With the advent of globalization, managers in different contexts have been exposed to the notion of CSR and are being pressured to adopt CSR initiatives. This made organizations develop strategies to enhance managing their ways of working in a way that they can produce an overall positive impact on the surrounding environment. CSR helps the organization succeed in balancing its business goals and its impact on the environment. It is becoming vital for organizations to adopt environment-friendly ways of working, which not only lessens their negative impacts but also gives back to the community in general. However, despite CSR being a very significant issue, Lebanese companies, organizations and service industries are not quite embracing it as a fundamental part of their business plan. Failing to realize the authentic significance of CSR in the community and the low awareness levels about the topic will eventually have negative results on the companies themselves. Moreover, CSR is still a not well-comprehended term in Lebanese society as its benefits are vague and unclear. This research is an exploratory and quantitative study using a survey questionnaire distributed to a convenient sample of Lebanese managers and employees working in 5 different service industries in Lebanon. The purpose is to assess what motivates companies in Lebanon to adopt CSR strategies. Accordingly, the research also seeks to highlight people’s awareness about CSR which in turn forces these companies to engage in CSR activities that will lead to a win-win situation. The outcomes may serve as eye openers and may shed light on important facts to be considered for further research or policy planning.

Corporate social responsibility in the perspective of Brazilian management students: the inversion of the pyramid

PurposeThis paper aims to investigate the viewpoint of undergraduate Management students at a Brazilian public university regarding the notion of corporate social responsibility (CSR). It theoretically articulates the notion of CSR and the formal education perspective to discuss managerial education.Design/methodology/approachStude nts in the Management program were surveyed for their opinion on the notion of CSR. Data were collected through triangulation by combining the application of questionnaire and documentary research. There were 241 valid questionnaires, and this is the size of the sample. Data were analyzed by using the SPSS software (version 20), descriptive statistics and non-parametric tests.FindingsResults reveal that, for undergraduate Management students, the most important CSR dimensions are, in hierarchical order, the philanthropic, the ethical, the legal and the economic. Thus, one can notice an inversion of the original CSR pyramid proposed by Carroll (1991).Research limitations/implicationsThe main limitation is the conduction of research in the context of a single public university.Practical implicationsResults indicate a change in how CSR is understood, the philanthropic dimension becoming the main factor for the establishment of organizational goals.Social implicationsConsidering that undergraduate Management students are the future members of the corporate world and decision-makers in society, these results indicate the stance these future professionals will take when confronted by dilemmas involving CSR.Originality/valueThis investigation is original in Brazilian context, for it identifies students’ opinion on CSR using a questionnaire whose development was based on the CSR pyramid.

Sustainability and corporate social responsibility in the opinion of undergraduate students in management programs: Between the concrete and the abstract

This paper analyses the opinion of Management undergraduate students of a Brazilian university regarding their notion of sustainability and corporate social responsibility. As to theory, this research was anchored in the stakeholder theory in order to approach the concepts of sustainability and corporate social responsibility. Two surveys were carried out with data collected through triangulation (questionnaire application and documentary research). A total of 474 valid questionnaires were obtained, and this is the size of the sample. Data analysis was carried out through the Statistical Package for the Social Sciences software and the use of descriptive statistics as well as non-parametric tests. Results for students' notion of sustainability indicate that its economic dimension predominates over the others, revealing that the equitable treatment of the economic, social-cultural and environmental dimensions exists only in the abstract realm. As to the notion of corporate social responsibility, evidence indicates that the most important dimensions are, in hierarchical order: the philanthropic, the ethical, the legal, and the economic. Thus, in the concrete realm, the notions of sustainability and corporate social responsibility come closer because of the hierarchy of their dimensions.