Sense Of Corporate Social Responsibility Research Articles

A boost for performance or a sense of corporate social responsibility? A bibliometric analysis on sustainability reporting and firm performance research (2000-2022)

Recently, there has been a growing concern regarding the impact of businesses on the environment and society and the pursuit of profit maximization. The current scenario has led to increased attention toward ESG disclosure and sustainability reporting and their probable impact on the performance of firms. Consequently, ESG disclosure and sustainability reporting have emerged as captivating subjects within corporate governance literature. Through a comprehensive review, this study aims to explore the current trends and patterns in sustainability reporting and ESG disclosure and their effects on firm performance. A dataset spanning 23 years (2000 to 2022) was compiled to conduct this analysis, comprising 656 scholarly publications obtained from the Web of Science. Utilizing the VOSViewer software, various bibliometric analyses were performed, including co-authorship, citation, cartography, and bibliographic coupling. The study’s findings indicate an average annual publication growth rate of 50.43% since 2010. However, despite this publication volume increase, most studies were conducted in developed countries like Italy, England, the USA, and China. The results of the keyword cluster analysis highlight sustainability and sustainability reporting as prominent research themes. In contrast, keywords like greenwashing and climate change were found to be less prevalent. Regarding the focus of the studies, the majority concentrated on analyzing the nexus between ESG disclosure, sustainability reporting, and firm performance regarding firm value and leverage, with a sizeable proportion exploring the impact of board diversity and gender diversity. The study also established a low link between sustainability reporting and firm performance.

Research on the Innovation of the Training Mechanism of Hotel Management Professionals Based on Stakeholder Collaboration

In 2019, China put forward the “Double High Plan”, emphasizing that vocational education should “serve the needs of building a modern economic system and higher quality and full employment”. The improvement of the requirements for the transformation and development of the service economy and the objective needs for high-quality employment of students all require the government to further transform its social functions, enhance its sense of corporate social responsibility, and give play to the role of industry enterprises and other stakeholders. To re-examine the existing talent training model of higher vocational colleges from the perspective of stakeholder theory and incorporate the interest demands of stakeholders into the talent training model will help achieve mutual benefit and win-win results for stakeholders, and further promote the implicit development of higher vocational colleges. This paper studies the innovation of the training mechanism of hotel management professionals based on stakeholder collaboration.

Operation decision of competitive mining supply chain based on social responsibility.

The development of the green economy has significantly impact the traditional mining industry. Mining enterprises must invest in green technology to reduce the environmental pollution caused by flying dust and soil erosion and are subject to increased scrutiny to be socially responsible when conducting their business. To address this issue, we consider a competitive mining supply chain system consisting of two excavators and two exclusive retailers. Among them, the excavators have a certain sense of corporate social responsibility (CSR), that is, in addition to pursuing economic profits, they also consciously pay attention to the interests of consumers. We establish three different game models that two excavators exhibit no CSR behaviour (NN), two excavators exhibit CSR behaviour (SS) and one excavator exhibits CSR behaviour (SN). We examine the optimal decision-making strategies and analyse the impact of social responsibility. Analytical results show that the optimal strategies of mining supply chain are different under different supply chain structures. The optimal decisions of the mining supply chain members are the same in each case under the NN and SS models. In the SN model, the optimal decision strategy value of mining supply chain members is always greater than non-socially responsible supply chain members. In SS model, when the intensity of social responsibility competition is low, two excavators reduce the wholesale price, and retailers reduce the sales price; when the intensity of social responsibility competition is strong, two excavators will increase the wholesale price, and retailers will increase the sales price. These help to promote product sales and increase the profits of the supply chain system. In SN model, with the increase of social responsibility competition intensity, the wholesale price of two excavators and the sales price of retailers first increased and then decreased. Finally, numerical examples illustrated to justify the proposed model.

The influence of foreign institutional investors on audit fees: evidence from Chinese listed firms

ABSTRACT This study examines the influence of qualified foreign institutional investors (QFIIs) on investee companies’ audit fees. Using data from China, we find that ownership by QFII-licensed investors is positively associated with audit fees. Besides, audit fees are higher in companies with QFIIs than in those without, and the demand for more extensive audits increases with the number of QFIIs. Notably, the demand for more extensive auditing procedures is mainly attributable to QFIIs from jurisdictions with strong governance institutions or is driven by QFIIs from jurisdictions that are geographically distant from China. Our cross-sectional analysis reveals that this positive influence is more prominent when investee companies exhibit lower earnings quality or a weak sense of corporate social responsibility. Finally, our mediation analysis suggests that QFIIs can enhance firm value and that a portion of this effect is due to the increased audit effort driven by QFIIs.

Disability-inclusive workplaces provide greater value for the hospitality industry

Scholars believe that people with disabilities are a largely untapped and under-utilised hospitality-industry employment pool. In 2020, it was estimated that only 22.5% of people with disabilities were in full-time employment, in comparison to 69.3% of people without disabilities [1]. With approximately one in four New Zealanders identifying as living with disability, there is an opportunity for New Zealand’s hospitality industry to realise great value from having disability-inclusive workplaces.
 Our study aimed to identify the benefits of, and barriers to, employing people with disabilities in the hospitality industry. The research was carried out by undertaking a systematic literature review, which can identify, evaluate and integrate an existing body of relevant scholarly literature [2]. In order to search for literature as widely as possible, keywords relevant to the study were entered into two internet browsers: Mozilla Firefox and Google Chrome. Keywords were then entered into Google Scholar and the Scopus database in order to filter for specific tourism and hospitality journals. In total, our search found 173 journal articles relevant to the topic.
 The retrieved literature revealed a number of benefits related to the inclusive employment of people with disabilities in the hospitality industry. People with disabilities were found to be loyal employees; it has been shown that they are committed to their employing organisation, minimising their likelihood of leaving, and thus reducing the rate of staff turnover. People with disabilities were also found to be engaged employees; it has been shown that employing people with disabilities increases the level of productivity, efficiency and creativity within the workplace. Lower rates of absenteeism were recorded in comparison to employees without disabilities, as well as higher levels of customer satisfaction and a greater sense of corporate social responsibility.
 Inclusive employment can highlight an organisation’s dedication to social inclusion and be a key differentiation strategy that is highly regarded by internal and external stakeholders, thus promoting a positive organisational image and reputation. These benefits are achievable given there are few entry barriers to hospitality industry roles that do not require much previous work experience – for example, kitchenhand or housekeeping. Additionally, the nature of the tasks within the hospitality industry are considered more routine and repetitive.
 A number of challenges and barriers to the employment of people with disabilities were found, mostly related to prejudice and discrimination by human resource managers, general management and existing employees. Documented concerns were related to the perceived skills and abilities of the potential employee with a disability, and whether they had the required knowledge for the role or the industry. Additionally, others in the organisation often (mis)perceived that people with disabilities are costly to accommodate. In fact, the opposite has been found to be true. The literature also revealed limited, or lack of, access to further training or education for human resource managers around how they could better support employees with disabilities.
 To conclude, our research has revealed a broad and increasing body of scholarship on the employment of people with disabilities, identifying recommendations for the hospitality industry. Of particular note is the social value for hospitality employers of employing people with disabilities; there is a need to look beyond the disability at hand, and to instead view the individual’s abilities and skills, and the positive characteristics that they could bring as a potential employee. The social value of employing people with disabilities includes an increased sense of acceptance, belonging and diversity within the workplace. It was also highlighted that any initial accrued costs from accommodations needed to support the ongoing performance of employees with disabilities would also likely benefit customers with disabilities and future employees with disabilities in the longer term. Moreover, relevant national and international legislation, such as the United Nations Convention of the Rights of People with Disabilities (2006), Human Rights Act (1993), and the Bill of Rights (1990), provides a comprehensive framework that outlines the standard of accessibility and inclusivity that hospitality organisations should aim for, both now and in the future.
 This research project was funded by an AUT Summer Research Award, 2020.
 Corresponding author
 Laura Upson can be contacted at: wfm0040@autuni.ac.nz
 References
 (1) Statistics New Zealand. Key Provisional Estimates, 2019. https://www.stats.govt.nz/information-releases/tourism-satellite-account-2019 (accessed Nov 1, 2021)
 (2) Okoli, C.; Schabram, K. A Guide to Conducting a Systematic Literature Review of Information Systems Research. Sprouts: Working Papers on Information Systems 2010, 10 (26), 1–51.

COVID-19 and the emergence of quarantine tourism

During 2020, quarantine tourism, a new form of tourism, was born due to the political reaction to the COVID-19 pandemic. Those repatriated to their country of residence (often they were students studying abroad) were compelled to be quarantined (typically two weeks) in a hotel facility then monitored in order to slow the spread of the virus to the country’s general population. In this article, the authors explore how this form of tourism came into being and how Kazakhstan, Kyrgyzstan, and the two political entities on the island of Cyprus dealt with people coming into the country and the organization of quarantines for those repatriated. The findings, based upon interviews with managers in the hospitality industry and secondary sources, show that governments in some cases took an active role, while local and central government activity varied a great deal in the cases investigated. However, all cases show that there was a strong sense of corporate social responsibility that made managers and owners feel compelled to assist in combatting the COVID-19 when assisting repatriated persons.

An Investigation of the Relationship Between Corporation Social Responsibility and Senior Managers Influence & Poverty Experience

The high-level echelon theory states that business executives are not“fully rational people”with economic assumptions in actual work. The management decision-making process of business executives is often affected by cognitive abilities, values and moral emotion. Taking the A-share listed companies in China from 2012 to 2015 as the research object, this paper analyzes the impact of the interaction between senior managers’ influence and their poverty experience on the corporate social responsibility. This study indicates that the senior managers’ poverty experience enhances the sense of corporate social responsibility. When the sub-index of senior managers’ influence and poverty experience are tested by analysis of regression, it is found that compared with the poverty environment of managers’ early experience, their three-year difficult period experience and special poverty experience have played a more significant role in strengthening the positive correlation between the senior managers’ influence and the corporate social responsibility. This investigation is helpful and beneficial for further studies on the altruism factors of corporate social responsibility and it could enrich the theoretical system of corporate social responsibility.

KURUMSAL SOSYAL SORUMLULUK VE ÇEVRESEL SÜRDÜRÜLEBİLİRLİK İLİŞKİSİ: MARMARA BÖLGESİNDEKİ İŞLETMELER ÖRNEĞİ

Kurumsal Sosyal Sorumluluk, işletmelerin faaliyetleri sırasında çıktılarını, topluma zarar vermeden sağlaması, tüm çevresel aktörleri işletme varlığının bir parçası olarak görmesi ve toplumsal faydayı ön plana almasıdır. Yapılan literatür taramasında Kurumsal Sosyal Sorumluluk ve Çevresel Sürdürülebilirlik arasındaki ilişkiyi incelemek için çalışma gerçekleştirilmediği anlaşılmıştır. Bu çalışmanın amacı, Sürdürülebilir çevrenin sağlanmasında Kurumsal Sosyal Sorumluluk ilkelerinin önemi ve yerini araştırmaktır. Bu amaçla İstanbul, Kocaeli ve Bursa illerinde bulunan çeşitli işletmelerden 128 personel ile anket yapılmıştır. Anketler, Yapısal Eşitlik Modeli kullanılarak analiz edilmiş ve sonuçlar yorumlanmıştır. Analiz sonuçlarına göre, Kurumsal Sosyal Sorumluluk ve Çevresel Sürdürülebilirlik arasında pozitif ve güçlü bir ilişki çıkmıştır. Bu durumda Kurumsal Sosyal Sorumluluk anlayışına ve yönetim biçimine sahip işletmeler Çevresel Sürdürülebilirliği sağlamada başarılı olmaktadır.

중국의 고등교육 수익률이 성별 차이에 미치는 영향에 대한 연구— CGSS 데이터베이스에 의한 분석

Based on the data of CGSS database and Mincer income equation, this paper estimates the educational return to higher education groups in China by selecting sample data in accordance with the content of the study. The study found that the rate of return to education is different among different educational groups, and the income of wages increases with the improvement of education level. The rate of return to education is obviously different between men and women, and the rate of return on education of women is generally higher than that of men. It is suggested that the education level of the people should be improved by increasing the multi-level investment in education; Promoting gender equality in employment through strengthening the legal system; Enhancing the sense of Corporate Social responsibility to make the Employment Market develop harmoniously; Women increase their social competitiveness by upgrading their human capital to further improve existing problems.

Talent management: managerial sense making in the wake of Omanization

We examine how managers in Oman make sense of localization policies (Omanization) through their use of talent management (TM). Through an institutional logics (IL) lens, it is possible to examine how organizations confront institutional complexity and understand the interplay between state, market and societal logics. The paper analyses twenty-six interviews with managers in the Petroleum and Banking sector and is the first to examine TM within the context of Omanization using a layered, IL perspective. The paper finds that punitive state logics encourage organizations to focus on the societal wellbeing of their TM measures and inspires a sense of corporate social responsibility. Yet, the market logic dictates a stratified and differentiated approach that manages impressions of inclusivity while safeguarding organizational interests.

İşletmelerin Kurumsal Sosyal Sorumluluk Kampanyalarının Tüketici Bakış Açısıyla Değerlendirilmesi - Evaluation of The Enterprises Social Responsibility Campaigns with Point of View of the Customers

The aim of this study is to examine and evaluate the support, negative thoughts and positive thoughts of consumers who shop in local food companies, for social responsibility campaigns with regard to their demographic characteristics. Thus, the significance of the subject is enlightened by examining how corporate social responsibility campaigns applied by companies are assessed by consumers and suggestions are provided to help companies to have a sense of corporate social responsibility. In the study, at first, a literature search is carried out to explain concepts related to the subject. Then, primary data are searched through qualitative research methods to indicate how consumer thoughts are shaped for corporate social responsibility campaigns. The sample of the study consists of 430 consumers who shop in the food companies operating locally in Kirsehir province. At the end of the study, it is revealed how corporate social responsibility campaigns of local food companies affect consumers, and determinations are made about the necessity of supporting social responsibility campaigns of companies. In addition to this, various proposals are presented in order to effectively select corporate social responsibility practices to be adopted for consumers.

Results of the Research on Prevention of Mobbing/Bullying as a Psycho-Social Stressor when Implementing Corporate Social Responsibility

This paper examines the results of the empirical research aimed to identify the prevalence of mobbing/bullying as a psycho-social stressor in socially responsible organizations as well as in the ones that do not adhere to a sense of corporate social responsibility. The aim of the research: to identify the prevalence of MBPS in organizations carrying corporate social responsibility and in organizations not practicing corporate social responsibility. The objectives of the research: (1) to validate the methodology of the research specifying the structure of the instrument; (2) to present the psychosomatic characteristics of the instrument; (3) to assess the prevalence of MBPS in regard to socio-demographic criteria. The methods of the research: analysis and synthesis of scientific literature, questionnaire survey based on validated questionnaire, statistical analysis and comparison. The paper presents the introduction, the methodology of the research, the psycho-metric characteristics of the questionnaire and the socio-demographic data from the respondents as well other aspects in regard to the data.

Making Sense of Corporate Social Responsibility and Work.

Employees can be a driving force behind organizational corporate social responsibility (CSR) efforts, yet the vast majority of literature has focused on firm-level understanding and implementation of CSR. Recent literature that explores the relationship between employees and CSR has not investigated how employees conceive of their role in CSR. We propose that in order to understand the factors that affect employee engagement in CSR, we must first understand how employees conceptualize the phenomenon of CSR and how that conceptualisation fits into their work. Our exploratory, inductive study interviews two cohorts of employees, one in a not for profit and the other in a corporate organization, revealing stark contrasts in how the different cohorts conceptualize and engage in CSR, particularly with regards to how CSR contributes to meaningfulness at work. Implications for organizations are discussed.

Making sense of Corporate Social Responsibility: Exploring organizational processes and strategies

This article describes and analyzes how company members make sense of Corporate Social Responsibility (CSR). The research question focuses on organizational processes of structuring CSR in practice: How do CSR sensemaking processes in companies work and is it possible to discern process strategies? Based on universal sensemaking theories, a conceptual framework is developed to analyze CSR sensemaking in practice. When the framework is used to analyze the experiences of 18 companies we are able to characterize internal CSR sensemaking as a process that consists of a three-stage cycle with an important role for change agents. Further, we conclude that the companies develop unique interpretations of the three-stage cycle. Grouping the processes, we discern two strategies of communicating and acting that stimulate the involvement of people and embed CSR values in the company.

Economic globalization and the construction of China's corporate social responsibility

PurposeThe purpose of this paper is to trace the history of the emergence of corporate social responsibility (CSR) among enterprises in China.Design/methodology/approachThe study draws upon the comparative and international influences on the development of reform and expectations in China.FindingsThe raising of a sense of CSR among enterprises who are supposed to assume such responsibility is subject to the material foundation of a society and the stage of social development. In other words, the extent of social responsibility assumed by enterprises is decided by what development stage the society is on and how much the society can provide. China is no exception. Nowadays, more social responsibility is supposed to be undertaken by enterprises in China – this brings to the country a special and complicated social task, which to complete requires common effort by enterprises, government and the society.Originality/valueThis paper provides a contemporary view of the emerging picture of CSR in China.

Status and direction of corporate social responsibility in Indian perspective: an exploratory study

PurposeThe specific objectives of the study are to examine the contribution of center and state governments in social sector development and to demonstrate the strong sense of corporate social responsibility (CSR) models in an Indian perspective.Design/methodology/approachThe study is exploratory in character and falls under the category of “general review” aimed at gaining familiarity and achieving insights into the phenomena i.e. status and direction of CSR in India.FindingsThe paper concludes that the social sector remained a neglected area as, despite a rise in their revenue earnings, the states are perennially in financial distress due to a more than proportionate increase in expenditure. The paper also highlights the poor budgetary allocation for education, ineffective doctor‐patient ratio, heavy interest payments/servicing debt and lesser governmental efforts to initiate the CSR as a most effective tool. Further, the paper suggests three prospective CSR models in an Indian perspective.Research limitations/implicationsThe present study provides a starting point for further research in the development of strategies to implement CSR models in India.Originality/valueThe paper concludes with a new dimension to CSR that refers to businesspeople focusing on business to community development, socially responsible products and processes and socially responsible employee relations. For researchers interested in the areas of models of CSR, the paper introduces a rich field for future research.

Making sense of corporate social responsibility in international business: experiences from Shell

International business organizations are regularly addressed on their corporate social responsibility (CSR). As illustrated in this paper, it is not yet clear exactly what CSR means to organizations and how to deal with it. In this paper, the authors explore how a sensemaking approach helps to understand the business challenges of CSR within an organizational context. The theories of Karl Weick are applied to the experiences of CSR in Royal Dutch Shell. The authors argue that the key to CSR in international business organizations is to engage stakeholders and start a process of joint sensemaking. Three main competencies are crucial in this: the competency to engage stakeholders through listening and understanding; the creation of an organizational language so that CSR makes sense to members of the organization; and recognizing the momentum of taking action.

Making Sense of Corporate Social Responsibility

This paper provides preliminary insights into the process of sense-making and developing meaning with regard to corporate social responsibility (CSR) within 18 Dutch companies. It is based upon a research project carried out within the framework of the Dutch National Research Programme on CSR. The paper questions how change agents promoting CSR within these companies made sense of the meaning of CSR. How did they use language (and other instruments) to stimulate and underpin the contextual essence of CSR? Why did they do that in this particular way? What were the consequences of this approach for shaping the process of CSR in their company? Did their efforts contribute to a new way of thinking and acting or was it merely putting old wine in new barrels? A preliminary conclusion is that change agents use above all linguistic artefacts (words and notions) and carry out practical projects while constructing meaning. Still, the meaning of meaning itself remains highly intangible, situational and personality related.

Corporate Social Responsibility in a Globalizing World

Several years ago John Houck and Oliver Williams (1996) produced a book entitled Is the Good Corporation Dead? It was prompted by the question of whether globalization is changing?or worse?eliminating, our modern sense of corporate social responsibility (CSR). As is often the case with edited compilations, there was a range of opinions expressed, both about what defines CSR and what should be done to save it. But if there was a common theme, it was that while the good corporation is not dead, it is certainly facing new challenges because of globalization. To this I would add that new opportunities for CSR are emerging as well. Globalization is expanding the reach of even the smallest businesses, and with that comes the capacity to do great harm or great good. The CSR debate more often emphasizes the former; this essay will focus on the latter. Anyone familiar with the CSR debate knows that the only real dif ference between the concerns being raised today?corporate obligations toward employees and other stakeholders, the ethics of outsourcing, down sizing, and so on?and those raised in past decades, is the global nature of today's marketplace. Where once the debate focused on the ethicality of, for example, outsourcing certain stages of the production process to low wage states like South Carolina or Mississippi, now the sharpest criticism is reserved for those who use overseas sources.