Social Responsibility Activities Research Articles

Is Green Web Experience Effective in Building Awareness for Corporate Social Responsibility and Driving Repurchase Intention?

Purpose – The purpose of this study is to understand, analyze, and prove the behavior of consumers during the process of browsing websites. It also intends to increase awareness about the social responsibility activities of companies. Methodology – The respondents were 200 skincare users, aged 17 to 40 years, and visited the company website to shop for products labeled Go Green. The sample size was determined using the snowball sampling method while the hypotheses developed were tested through the application of the structural equation model. Findings – The results showed that the awareness of social responsibility partially mediated the relationship between the green web experience and repurchase intention. Originality – This The study bridges the gap between digital platforms and their influence on CSR awareness, which is not yet widely explored.

Is Green Web Experience Effective in Building Awareness for Corporate Social Responsibility and Driving Repurchase Intention?

Purpose – The purpose of this study is to understand, analyze, and prove the behavior of consumers during the process of browsing websites. It also intends to increase awareness about the social responsibility activities of companies. Methodology – The respondents were 200 skincare users, aged 17 to 40 years, and visited the company website to shop for products labeled Go Green. The sample size was determined using the snowball sampling method while the hypotheses developed were tested through the application of the structural equation model. Findings – The results showed that the awareness of social responsibility partially mediated the relationship between the green web experience and repurchase intention. Originality – This The study bridges the gap between digital platforms and their influence on CSR awareness, which is not yet widely explored.

Assessing the Impact of Perceived Corporate Social Responsibility Activities on Customer Value: Examining the Role of Brand Attitude and Customer–Company Identification

Despite recent evidence indicating a rise in customer attention to businesses’ corporate social responsibility (CSR) activities, few studies have investigated how CSR impacts customer value. Addressing this gap, this study aims to assess the influence of perceived CSR activities (legal CSR, economic CSR, social CSR and environmental CSR) on brand attitudes and customer–company identification (CCI). Furthermore, the impacts of brand attitude and CCI on customer value are explored. The data were collected from 199 respondents through a structured questionnaire. Analysis was performed via structural equation modelling in Amos and SPSS. The results show that social CSR and environmental CSR positively influence brand attitudes and CCI. In contrast, legal CSR and economic CSR have insignificant impacts on brand attitude and CCI. Moreover, customer value is positively and significantly affected by brand attitude and CCI. These results underscore the need for organizations to put more emphasis on their social and environmental CSR to improve customers’ value.

Strategic Corporate Social Responsibility and Tariff Policies: The Timing of Commitments and Policy Implications

ABSTRACTIn the context of international trade, we explore the role of strategic commitments by a local government concerning tariffs in the presence of firms’ corporate social responsibility (CSR) activities. We examine and compare committed tariff and time‐consistent tariff regimes when a domestic or foreign firm engages in CSR activities, respectively. We demonstrate that under domestic CSR, the committed tariff yields lower optimal tariffs and higher strategic CSR than the time‐consistent tariff, resulting in higher welfare and lower profits for the CSR firm. Under foreign CSR, when firms’ products are more independent (substitutable), the committed tariff results in lower (higher) optimal tariffs, higher (lower) strategic CSR, and higher (lower) welfare than the time‐consistent tariff. We also examine an endogenous choice of commitment and find that the committed tariff is a desirable equilibrium under domestic CSR, whereas the time‐consistent tariff may be a desirable equilibrium under foreign CSR when firms’ products are more independent.

Systematization of Processes of Value-Creating Activities of Operational Sustainability and Social Responsibility

Abstract Research purpose. The primary objective is to create a proposal for a project on the implementation of GDPR into the process management of an organization. The secondary goals include an assessment of compliance with obligations under GDPR for the benefit of the analysed institution, as well as the identification of individual processes involving personal data processing across the organization. Design / Methodology / Approach. In the theoretical-methodological part of the paper, literary research was done through a comparison of expert texts by both domestic and foreign authors, including legal regulations, directives, internal resources, and data, etc. Empirical data and results were obtained from internal sources per the formulation of research questions and objectives, as well as applied scientific research analyses. In the analytical part, the qualitative and quantitative research methods, semi-structured interviews, questionnaire surveys, analysis of internal documents, data and results comparison, synthesis and deduction method, data audit, and GAP analysis were used. The significance and contribution of GAP analysis enabled the delineation of project scope and prediction of individual project activities for implementation of the project proposal. Findings. The semi-structured interview highlighted shortcomings in meeting requirements under GDPR. This finding was confirmed by analysis of internal documents and their comparison with information obtained in the theoretical part of the paper, which confirmed the absence of internal regulations for personal data protection and employee training. A questionnaire survey among employees revealed gaps in security and legal processes. Through data auditing and GAP analysis, weak points were identified between the planned and actual state of GDPR compliance within the organization´s established processes. The weaknesses revealed incomplete records of personal data processing activities, absence of data processing agreements, employee training, establishment of internal data protection processes, low level of implementation of legal and legislative regulations, and inadequate performance of the role of Data Protection Officer. The scope of the project proposal for achieving GDPR compliance was defined in 16 activities, including ensuring an adequate Data Protection Officer, avoiding excessive collection of unlawful and unnecessary personal data, and reviewing internal regulations. The project duration was planned for 72 days, or 52 working days in a calendar year, with a total cost of 1933,33 EUR. Based on obtained results, it can be concluded that the project is feasible, and the objective of the project was achieved. Originality / Value / Practical implications. In conclusion, it is ascertained that the objective of the paper has been achieved: the project proposal has been implemented into the internal regulations of the organization. This ensures that the Data Protection Officer is adequately positioned and that processes and internal regulations for the security and protection of personal data are in place. The economic added value of the project is a return on invested costs of training, while social value is in societal benefits for people, and efficiency of spent resources is ensured by the sustainability of the project beyond established processes, allowing for new inputs in future. The potential of the paper lies in focusing on the effectiveness of costs allocated to the project and the effectiveness of established processes in terms of resource use in personal data processing.

Doing good in times of need: Green finance policy and strategic corporate social responsibility

This study investigates the effect of a green finance policy on the corporate social responsibility (CSR) activities of firms in heavily polluting industries. Based on the 2017 policy of the People's Bank of China (PBC), which incorporates green finance into its macroprudential assessment system, we employ the difference-in-differences method to show that firms in heavily polluting industries have significantly improved their CSR performance after the implementation of the PBC's green finance policy. In response to the negative effect of the PBC's policy on their financial position, affected firms strategically engage in CSR activities in the hope that appearing socially responsible will help them recover from their adverse position. Furthermore, firms in heavily polluting industries that enhance their CSR performance after the PBC's policy have benefited from reduced bank credit transaction costs and have obtained more bank loans. The improvement in CSR performance is mainly concentrated in firms that are non-state-owned, small in size, highly dependent on external financing, and receiving more media attention. Overall, this study reveals a social consequence of the PBC's green finance policy on the CSR performance.

The Impact of Hotel Corporate Social Responsibility Activities on Hotel Image and Customer Loyalty

The Impact of Hotel Corporate Social Responsibility Activities on Hotel Image and Customer Loyalty

Evolving Corporate Social Responsibility Practices and Their Impact on Social Conflict

This study investigates Corporate Social Responsibility (CSR) activities in Baotou, Inner Mongolia, emphasising the shift from a state-owned business (SOE) to a multinational corporation (MNC) and its impact on community relations and social conflict. The research employs the CSR 2.0 strategy, transitioning from conventional charity to partnership-oriented efforts, using qualitative data obtained from semi-structured interviews with local stakeholders. The results indicate that while the multinational corporation has sought to enhance openness and community involvement, persistent concerns over environmental harm and unfulfilled development commitments continue to erode confidence and exacerbate social tensions. Moreover, the MNC's CSR initiatives often prioritise trained labour from external sources, resulting in local discontent and scepticism over the efficacy of CSR in addressing entrenched problems. Policy proposals emphasise the need for robust CSR rules, open reporting, and coordination among firms, governments, and civil society to facilitate sustainable community development. This study underscores that CSR programs must proactively confront historical challenges and be tailored to local situations. Additional study is required to investigate conflict-sensitive CSR strategies in diverse countries, with the objective of alleviating social tensions in resource-dependent communities and fostering more sustainable industrial practices.

How do luxury fashion communities express negativity? A netnographic approach

ABSTRACT This study investigates the antecedents of consumers’ negativity towards luxury fashion brands within online communities and how they express such negativity. The study adopted a symbolic netnographic approach to two online platforms, focusing on two luxury brands, Louis Vuitton and Michael Kors. The results of a non-intrusive content analysis indicate that misconduct in corporate social responsibility (CSR) actions, the non-delivery of promised values of quality and services, and the mismatch of consumer-brand identification proved to be sources of negativity. Thus, consumers express their displeasure through brand hate, avoidance, aversion, anti-consumption behavior, distancing themselves from brands, and boycotting, among others. Furthermore, the study also proposes a comprehensive table and visual framework that summarize the antecedents of negativity, explained by respective theories, and negative emotional dimensions, leading to negative behavioral reactions. It reflects the gap, extends previous literature on negative consumer-brand relationships and luxury brands, and provides valuable insights for managing luxury fashion brands.

Corporate sustainability and value

Purpose This study aims to explore the influence of corporate sustainability on organizational value, specifically focusing on companies ranked in the Just Capital Market ranking. The aim is to establish whether higher sustainability rankings are associated with increased firm value and to investigate how corporate social responsibility (CSR) activities affect both financial and non-financial outcomes. Design/methodology/approach This study uses the Ohlson model to assess the value-generation potential of the top and bottom ten companies in the Just Capital Market ranking from 2013 to 2018. The analysis involves evaluating stock prices and other financial metrics and incorporating non-financial indicators related to CSR activities to gain a comprehensive understanding of their impact on firm valuation. Findings The results indicate a strong connection between high sustainability rankings and increased market value. Companies such as Microsoft, Intel and Alphabet, which have robust CSR initiatives, have shown significant improvements in market performance due to greater stakeholder engagement and detailed non-financial disclosures. On the other hand, companies with low sustainability ratings have demonstrated weaker market performance, which indicates the financial risks associated with neglecting CSR activities. This study underscores the critical importance of integrating CSR into fundamental business strategies to create sustainable value. Originality/value This study addresses the limitations of traditional financial indicators by incorporating non-financial factors into the valuation process. The study offers a more comprehensive assessment of firm value, reflecting modern business practices and the evolving global economy landscape. Integrating nonfinancial indicators enhances valuation accuracy and provides a holistic view of company performance, enabling stakeholders to make informed decisions based on a broader range of factors. This innovative method may reshape firm valuations, leading to more accurate and reliable assessments in contemporary business contexts.

The Concept of Corporate Social Responsibility

Objective: Recognize as concepts, from a set of statements considered as concepts of Corporate Social Responsibility, those that fit into the propositions of the Analytical Theory of Concepts, with the aim of identifying what is a concept about Corporate Social Responsibility in a group of previously selected statements. Theoretical Framework: Dahlberg's Analytical Concept Theory (1978a. 1978b) stands out, supported by Dixit (2023), Ewanlen & Yuosou (2023), İzmir (2023) and others mentioned in their own subsection, in addition to Elkington (2012) and Hjørland (2009), providing a solid basis for understanding the context of the investigation. Method: The methods used in this research include qualitative and descriptive research with content analysis, collected from 97 documents published in 2023, collected from the Capes database; Ebsco and Google Scholar; in addition to other compositions directly from free search engines and publishers' websites. Results and Discussion: The conceptual meaning of Corporate Social Responsibility (CSR) follows the managerial positioning in its environment, seeking to maximize profitability, directly reflecting on the society that surrounds it, with the human factor as the final process. Of the concepts raised and accepted as concepts, the following aspects were: continuous and regular commitment; organizational behavior; ethical standards; self-regulation and strategic management. Research Implications: The practical and theoretical implications of this research are discussed, providing insights into how the results can be applied or influence practices in the academic field, with the formation of corresponding theoretically based concepts, entering the applied area by enabling the decision-maker to better understand the actions of Social Responsibility. These implications can cover areas such as Information Science, Knowledge Science and other areas. Originality/Value: By observing the conceptual formation of Corporate Social Responsibility, this study contributes to the literature by providing interested parties with the appropriate positioning of what a concept is in Corporate Social Responsibility with the inclusion of 10 validated authors/concepts. The relevance and value of this research are evidenced by bringing to light the understanding that not everything that is considered a concept of Corporate Social Responsibility can be classified as a concept, since for the proper construction it is necessary to observe parameters that fit it into one of the theories of concepts – in this particular case, the Analytical Theory of Concept.

Tend to one's own house: The effect of firm CSR on employee effort

AbstractWe examine whether a firm's corporate social responsibility (CSR) actions that benefit external parties can cause the firm's employees to reduce their effort. We expect employees will reduce their effort in response to their firm's external CSR actions when they perceive that they are treated poorly by the firm and that the firm's external CSR actions use resources that could have been readily transferred toward improving employee treatment. We expect that, when employees hold both of these perceptions, they will react negatively to the firm's CSR actions due to heightened feelings of unfairness. Results support our expectations and theory. We find that employees respond negatively to CSR only when they perceive that they are treated poorly by their firm and that CSR uses transferable resources. Further, we find these effects are driven by employees' perceptions of the fairness of their firm's actions toward employees. Our study suggests that firms should consider how employees perceive their treatment by the firm and the transferability of the resources used for CSR actions that benefit external parties.

Perceptions of CSR initiatives as a strategic driver in strengthening relationships among banks and Italian consumers: an empirical approach in the Italian banking context

PurposeCorporate social responsibility (CSR) activities are increasingly prominent in the current agendas of firms, regulatory agencies and consumers worldwide. It is vital for banks to understand how consumers perceive CSR activities, as such activities strengthen their brand equity building. This study examines the relationship between financial consumers’ perceptions of banks’ CSR initiatives and brand equity, identifying a mediating influence of consumer trust and satisfaction.Design/methodology/approachThe survey was conducted by distributing questionnaires to Italian banking consumers (941 valid responses). The research hypotheses were tested using structural equation modeling and confirmatory factor analysis.FindingsOur analysis reveals that consumers’ perceptions of banks’ CSR initiatives directly affect brand equity. Moreover, trust and satisfaction positively mediate the relationship between consumers’ perceptions of CSR initiatives and brand equity in the Italian banking industry.Originality/valueThese findings advance understanding by making a novel contribution to the literature; they also have managerial implications. In terms of literature advancement, we provide new evidence related to a context with specific features, namely Italy. From a managerial perspective, this study highlights the importance of informing Italian customers about and promoting awareness of sustainable activities. In turn, client perceptions affect the banks’ value.

Revisiting tokenism: impact of gender diversity on corporate social performance of Indian companies

PurposeThis study aims to examine the relationship between corporate governance, in particular board diversity, and corporate social performance (CSP) amongst the top 500 listed companies in India.Design/methodology/approachData from the top 500 listed Indian companies constituting the BSE500 index for a five-year period from 1 April 2014 to 31 March 2019 are used to test the impact of the proportion of women directors, proportion of women independent directors, female CEOs and other corporate governance variables on CSP.FindingsThe results of panel regression analysis suggest that firms characterised by high proportions of women directors, independent women directors or a female CEO spend more on corporate social responsibility (CSR) activities. Furthermore, CEO duality, board size and board independence are positively related to social performance. These findings are of relevance to the policymakers and board of directors who are engaged in meeting corporate governance requirements.Practical implicationsThis is one of the initial studies to document the impact of executive-level female representation on CSP following India's 2013 regulations on mandatory women representation on boards and CSR expenditure. The study reveals that greater gender diversity on corporate boards significantly boosts CSP, offering strategic advantages in governance and CSR. The study offers practical benefits for various stakeholders including corporate regulators, policymakers and corporate managers.Originality/valueThe paper contributes to the corporate governance and CSR literature by showing that good governance practices and high women representation on boards promote social performance. Our study is one of the preliminary efforts to document the level and impact of female representation at the executive level on CSP after the regulation of minimum women representation on corporate boards and mandatory CSR expenditure requirement introduced in India in 2013.

Green Accounting Policy for Water Transportation Services to Support Sustainable Tourism in the Lake Toba Area

The Lake Toba area is not only an important tourism attraction in Indonesia, but also one of the five super priority tourist destinations that the Ministry of Tourism and Creative Economy focuses on, namely Lake Toba, Likupang, Borobudur, Mandalika, and Labuan Bajo. However, the rapid growth of tourism in the region has led to increased pressure on the environment and ecosystem of Lake Toba, including the negative impact of the water transportation sector which has the potential to damage the environment. The purpose of this study is to obtain the relationship between the green accounting policy of water transportation services and its driving factors including CSR programs for water transportation services, management support, and community support. The research methods used in this study are data collection on 65 samples of water transportation services, literature study, identifying problems, pre-processing, analyzing data, data analysis results, final evaluation, research approach with a mix method (qualitative and quantitative). Based on the results of the qualitative test of Nvivo data processing, the concept of green accounting policy carried out by water transportation business actors in Lake Toba tourist destinations is environmentally friendly technology, community support, management support and corporate social responsibility activities. This result is supported by the results of a quantitative test, namely the determination coefficient test where community support, management support and corporate social responsibility have an effect on green accounting policies.

Local directors and corporate social responsibility activities of multinational companies in Africa

AbstractMany multinational companies (MNCs) in Africa claim to support the continent's sustainable development through corporate social responsibility (CSR) initiatives. However, the timing and relevance of these projects to local communities have often been questioned. Little is known about how local directors shape the sustainability activities of MNCs in their host regions. Drawing on image motivation theory, we investigated the influence of local directors on MNCs' sustainability activities in Nigeria, an emerging economy. We conducted content analyses and a series of semi‐structured interviews with local directors in MNCs. Consistent with our expectations and stakeholder theory, we find that local directors significantly drive the consistent and continuous sustainable development activities of MNCs through CSR in their host communities. Many local directors indicated that, unlike the traditional approach of MNCs consulting with local leaders, being a director provides the opportunity to understand the firms' activities and advocate for appropriate projects for the host region. The presence of local directors helps bridge the expectation gap between MNCs and the host region. Our study provides evidence of the relevance of local individuals in the directorship of MNCs and their contribution to sustainable development in Africa.

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

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

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

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

Assessing alcohol industry penetration and government safeguards: the International Alcohol Control Study

BackgroundThe alcohol industry uses many of the tobacco industry’s strategies to influence policy-making, yet unlike the Framework Convention on Tobacco Control, there is no intergovernmental guidance on protecting policies from...

Implementation of the Triple Bottom Line Accounting Concept at Hotel X

Environmental and social responsibility is a form of company commitment to the sustainability of tourism in the future. The company does not only focus on profit but also on people and planet, in accordance with the Triple Bottom Line concept. This study aims to determine the implementation of the Triple Bottom Line Accounting concept at Hotel X. This study uses qualitative descriptive analysis techniques and focuses on the scope of the implementation of the Triple Bottom Line Accounting concept in environmental, social and tourism responsibility activities. The data collection procedure is carried out through interviews, observations, and documentation studies. This study uses the Triple Bottom Line Accounting concept by Elkington. The results of this study indicate that Hotel X has implemented the Triple Bottom Line Accounting concept well. The concept of planet, people and profit is implemented through various sustainability programs. Hotel X charges costs for environmental and social activities as hotel cost burdens. Hotel X does not only focus on profit, but also on the natural and social environment of the community.