Perspective Of Social Responsibility Research Articles

Restaurants’ disclosure of nutritional information as a corporate social responsibility initiative: Customers’ attitudinal and behavioral responses

This study aims to understand the relationship between menu labeling as a corporate social responsibility initiative of restaurants and customers’ attitudinal and behavioral responses toward restaurants. A conceptual model was developed, including five hypotheses that relate the perception of the disclosure of nutritional information as corporate social responsibility (CSR) to brand trust, brand image, and loyalty toward the restaurant. Data were collected from 636 customers of casual dining restaurants in Korea. Confirmatory factor analysis and structural equation modeling were used to test the proposed theoretical relationships. Customers’ perceptions of restaurants’ CSR initiatives in the form of the disclosure of nutritional information affect their loyalty, while brand image and brand trust are affected by such CSR disclosure by restaurants. This study is one of the few to empirically research the concept of menu labeling from a CSR perspective as a basis for providing a healthy eating environment in restaurants. Specifically, from a social responsibility perspective, this study contributes to the existing knowledge by examining the impact of restaurants’ labeling of menus on customers’ cognitive and behavioral responses. The results provide practitioners with effective strategies to eventually enhance customer loyalty to restaurants through enhanced brand images and brand trust, and to sustain CSR initiatives as effective marketing strategies.

A STUDY ON LIMITATION OF GOVERNMENT INITIATIVE MODEL FOR ALTERNATIVE FUEL VEHICLE (AFV) PROMOTION IN CHINA

Chinese responsibility for reducing Greenhouse Gas or carbon dioxide emission increases continuously. Chinese government suggested two targets; Alternative Fuel Vehicle output volume 500 thousand and AFV market share 5% by the end of 2011. However any of two targets did not come true. Therefore this study accessed the question, ‘why Chinese government initiative model for AFV promotion has been so poor?’ This study reviewed the transition process for AFV policies in China and made a structural analysis for three key policies since 2009. As a result the number of articles for related industries or factor endowments was relatively more than firm strategy or demand conditions. Also this study accessed the AFV strategy of Six SOEs from the perspective of social responsibility. Six SOEs have more concentrated on electric vehicle rather than hybrid vehicle with following the government leadership. However major EV or HEV models of them mostly were made by Joint Ventures being under control of foreign makers and the JVs have actually controlled over AFV business. So the limitation of Chinese government initiative model resulted from supplier-centric approach with targeting for public transportation and institution consumer, and it caused a failure to create the demand conditions of general customers.

Islamic Perspective of Corporate Social Responsibility

Corporate social responsibility (CSR) has been an area of discussion for management scholars, business consultants and organizations from few decades. The phenomenon emphasizes the role of business towards the society. Corporate social responsibility provides standard behavioral rules which guide the organizations to adopt productive and positive manners for the advancement of the society.

Benefits and Risks of Satisficing Levels for Input and Output Quantities in Efficiency Analyses from a Corporate Social Responsibility Perspective

In efficiency analyses it is being regularly insinuated that it is desirable to realize a maximum ratio between the produced outputs and the used inputs. According to the concept of satisficing, however, activities can be assumed to be satisfactory if they meet a specific aspiration level. The concept of satisficing has been incorporated into efficiency analysis techniques through satisficing levels. In this paper, benefits and risks are being discussed that result from considering satisficing levels in efficiency analyses from the perspective of Corporate Social Responsibility.

Corporate Governance and Executive Compensation for Corporate Social Responsibility

We link the corporate governance literature in financial economics to the agency cost perspective of corporate social responsibility (CSR) to derive theoretical predictions about the relationship between corporate governance and the existence of executive compensation incentives for CSR. We test our predictions using novel executive compensation contract data, and find that firms with more shareholder-friendly corporate governance are more likely to provide compensation to executives linked to firm social performance outcomes. Also, providing executives with direct incentives for CSR is an effective tool to increase firm social performance. The findings provide evidence identifying corporate governance as a determinant of managerial incentives for social performance, and suggest that CSR activities are more likely to be beneficial to shareholders, as opposed to an agency cost.

Institutional Forces Affecting Corporate Social Responsibility Behavior of the Chinese Food Industry

Food safety problems in China, such as deadly tainted milk, have attracted growing attention from a corporate social responsibility (CSR) perspective. To examine the forces that potentially drive CSR behavior within the Chinese food industry, our study is organized as follows. First, a review is conducted on the unique history of CSR in China as well as some of the major Chinese food scandals that have taken place. The primary drivers of CSR in China that have been suggested in the literature are then summarized. Next, new institutional theory perspectives are drawn upon to analyze three forces that potentially affect the behavior of Chinese firms: (a) coercive isomorphism, (b) mimetic processes, and (c) normative pressures. Based on a questionnaire survey of 164 Chinese managers and employees, the CSR behavior of firms operating in the Chinese food industry is found to only be significantly affected by the institutional factor of normative pressures. The study concludes with its limitations as well as the implications of the findings.

Examining the public policy perspective of CSR implementation in Sub-Saharan Africa

Purpose– The purpose of this paper is to examine the public policy perspective of corporate social responsibility (CSR) implementation in Sub-Saharan Africa. There has been an increase in the number of countries adopting a national policy for CSR practice, particularly in the Western society. Despite the growing awareness about the role of government in CSR promotion, governments in Sub-Saharan Africa are yet to evolve policies that could help promote CSR in the region. As drivers of CSR, governments hold resources, like access to regulated parts of society that makes the inclusion of CSR opportunities relevant to strategic and operational management. From the extant literature, the role of government in defining and shaping the field of CSR is gaining wider acceptability.Design/methodology/approach– Using a qualitative research approach, this paper examines the current status of CSR implementation, particularly from the public policy perspective in selected Sub-Saharan African countries. Semi-structured interviews were conducted with policymakers and policy implementers. The study adopted a thematic analysis and developed a rigorous phenomenological design to reveal the insights to CSR policy-making.Findings– The findings established that the status of CSR implementation in Sub-Saharan Africa is influenced by absence of national CSR policy, CSR being mainstreamed in government constitution and CSR being a company initiative action to comply with international code of business conduct.Practical implications– The results of this study could have policy implications for both executive and MPs of national governments for CSR regulatory policies.Originality/value– In most developing countries, including Sub-Saharan African countries, the aforementioned institutional conditions are often an exception. There are both no legal and regulatory frameworks for Multinational Corporation activities and their socio-ecological impact, or such regulations may exist but are not adequately enforced (Rwabizambuga, 2007). This situation, unfortunately, has created a huge reporting gap between what organisations do and what they report regarding CSR. Hence, this original study adds to the body of knowledge for this region by revealing the central issues around the phenomenon.

The Role of Evaluation in Affirmative Action–Type Programs

AbstractThis article analyzes two cases of evaluation programs involving the Palestinian minority in Israel from the perspective of social justice and responsibility. The first focuses on the evaluation of a Pre‐Academic Preparatory Program (PAPP) of minority students in Sakhnin College. The second focuses on the evaluation of Equal Opportunities for Arab Minority Students at the Technion–Israel Institute of Technology. This article concludes that evaluation could be conceptualized as a promoter of social justice. The article suggests that the contribution of participatory–responsive evaluation is limited and maybe marginal. The article concludes that evaluation for social justice should be only a step in a longer process, which should feed into decision making afterward in order to change and improve policies and programs, as the case of PAPP suggests. Eventually, we conclude that evaluation played a role in promoting social justice in both systems.

Perception of corporate social responsibility: the case of Chinese international contractors

The poor performance of Chinese international contractors in terms of corporate social responsibility can impair their growth and internationalization in overseas markets. This study aims to probe into these contractors' perception of corporate social responsibility, diagnose perception distortions (if any), and identify approaches to improving this perception. A benchmarking analysis based on the stakeholder theory is conducted against the perception of international prominent contractors (assumed to represent international best practices). A questionnaire survey is administered to evaluate corporate social responsibility perceptions of both Chinese international contractors and international prominent contractors. The results of the gap analysis validate that Chinese international contractors' perception of corporate social responsibility is distorted and incomplete. Significant perception gaps between the two categories of contractors are found, mainly due to poor health and safety management, low compliance and ethical standards, and insufficient consideration of corporate social responsibility-related aspects in business decision making and implementation on the part of the Chinese international contractors. The findings indicate that Chinese international contractors ought to pay more attention to labor protection, environmental protection and anti-corruption issues; they should improve their compliance and ethics levels in their overseas operations to effectively identify and create shared values between the corporation and the society. The findings of this study could also lead other contractors and organizations in the international construction industry to a better understanding of the Chinese construction industry and the associated sociocultural environment, which could reduce business conflicts and disputes, and lead to more effective business activities. By utilizing the stakeholder perspective of corporate social responsibility, this paper can lead practitioners and the academia to a balanced and unbiased view on corporate social responsibility efforts.

CEO Power and Corporate Social Responsibility (CSR)

Hong, Li, Minor (2015) paper studied that agency cost perspective of Corporate Social Responsibility (CSR) and concluded CSR activities are beneficial to both firm and shareholders. And there is existence of Executive compensation contract has incentive for CSR. But does CSR provide incentive for CEO? If it does, then more power the CEO of the firm has, the more likelihood the CSR will contain in executive compensation contract. With consideration of Endogeneity problem, we found that there is strong evidence support our hypothesis which concludes our findings that CSR provide incentive to CEO.

Differences in sustainability practices and stakeholder involvement

Purpose– This research aims to describe sustainability practices adopted by companies and the influence they have with the involvement of stakeholders.Design/methodology/approach– Qualitative investigation, using case study methodology, was undertaken in 17 companies that use strategic sustainability practices in some way. The companies were observed under the theoretical perspective of social responsibility and sustainability, and with the approach of strategic practices.Findings– Interpreting the data produces an alternative framework of analysis for strategic organizational activities oriented toward the understanding of practices of sustainability, especially in processes aimed at catering to and/or involving stakeholders. The research further supports the idea that sustainability practices, regardless of their level of implementation, have a strong relationship, in these companies, with stakeholder interests.Originality/value– The intent is that the proposed analytical framework will allow further debate toward better understanding of actions focused on environmental determinism and internal company conditions.

Comment on ‘Responsibility for the third world factory: limits of eurocentric CSR and making room for the state’

The outsourcing by MNCs to third world factories and their consequent impact on social, environmental and economic outcomes are an important area of research. From a perspective of corporate social responsibility, this stream of literature (Cramer 2008; Ciliberti et al. 2008) covers how international best practices and positive benefits are transferred by firms to their supplier country environments. Porter and Kramer (2006, 2011) enlarge the scope of such practices and position CSR to include voluntary activities by corporations that go beyond legal compliances in the host country. In that sense, compliance with local laws on social contracts such as labour laws, environmental standards are presumed to be the starting point of CSR practices. Crane et al. (2014) critique that social and environmental standards are given a short shrift by business firms, to which Porter and Kramer respond that meeting legal requirements and some sense of social responsibility is perquisite to creating shared value. Lu et al. (2014) argue that CSR involves activities taken by companies in excess of legal requirement. ISO 26000 lay down rules for business to be conducted in a socially responsible way, and European Commission has published a 2011–2014 strategy for CSR, requiring enterprises to integrate social, environmental and ethical practices to be integrated in business operations of European Companies. In April 2014, European Parliament passed a law that would make it mandatory for companies to ‘address ‘‘policies, risks and results’’ in relation to ‘‘social, environmental and human rights impact, diversity and anti-corruption policies’’ in their annual reports. Thus, context of CSR practices by firms must be seen as distinct from regulatory function of governments to ensure equitable and social justice, which also includes a power to regulate misuse of common property resources. As argued above, CSR practices must be seen and exercised in excess of legal requirements to ensure minimum social, ethical and environmental standards. Recent changes to The Companies Act, 2013 with respect to CSR by Indian Government reflect spending the CSR monies out of net profits of company on activities which are totally divorced from activities conducted in ‘normal course of business’. The author focuses on MNC/TNCs supplier factories in third world and argues that it may not be right for state to cede the right to provide social good to businesses/TNCs, and that, quote ‘state has to actively engage in provision of labour benefits, ensuring allowances/wages for lean periods, social security, medical and health benefits, technology and infrastructure for environmentally safe practices, unquote, appears to maintain that distinction. The argument that TNC imposed foreign CSR on supplier G. K. Agrawal (&) Institute of Rural Management Anand, Anand 388001, India e-mail: girish@irma.ac.in

Editorial charters and newsroom councils in media corporations: a view from the perspective of corporate social responsibility

Editorial charters and professional representation groups in media corporations are major self-regulatory tools often cited in the Spanish literature on journalism ethics and deontology, yet many corporations lack them and they are largely invisible to the public with only a few exceptions, such as the Newsroom Council of the Spanish public national television network TVE. This limited implementation contrasts with the increasing number of media corporations that have adopted corporate social responsibility (CSR) policies that should take into account the expectations of journalists as internal stakeholders. The present study examines the relationships between editorial management and CSR management as a possible approach to integrating corporate governance and news governance in media corporations. The study is based on in-depth interviews of members of newsroom councils in Spanish media companies. Discourse analysis of these interviews indicates that journalists in media organizations do not consider that their companies’ CSR policies take into account their professional expectations, in the sense that journalists in these corporations do not perceive news governance and CSR management to be aligned. At the same time, the precarious labor market has led many journalists to stand up less to their employers on questions related to journalism standards. Nevertheless, many newsroom councils are effective at communicating complaints, violations and recommendations to corporate governance bodies.

Corporate Governance and Executive Compensation for Corporate Social Responsibility

We link the corporate governance literature in financial economics to the agency cost perspective of Corporate Social Responsibility (CSR) to derive theoretical predictions about the relationship between corporate governance and the existence of executive compensation incentives for CSR. We test our predictions using novel executive compensation contract data, and find that firms with more shareholder-friendly corporate governance are more likely to provide compensation to executives linked to firm social performance outcomes. Also, providing executives with direct incentives for CSR is an effective tool to increase firm social performance. The findings provide evidence identifying corporate governance as a determinant of managerial incentives for social performance, and suggest that CSR activities are more likely to be beneficial to shareholders, as opposed to an agency cost.

Analysis on Integrated Management of the Quality, Environment and Safety on the Industrial Projects

The aim of this work is to analyse from a qualitative point of view, the possibility of managing integrated quality, environment and safety in the industry projects, by integrating traditional systems associated with international standards ISO 9001:2015 quality, ISO 14001:2015 environment, OHSAS 18001:2007 for safety and health at work. It will develop an integrated system of management that results in sustainable economic benefits from the perspective of social responsibility of business.

Reseña: Critical Studies on Corporate Responsibility, Governance and Sustainability, Vol. 4 y 6

Corporate Social Irresponsibility: A Challenging Concept. Series: Critical Studies on Corporate Responsibility, Governance and Sustainability, Vol. 4. Ralph Tench, William Sun and Brian Jones, 2012, Emerald Group Publishing Limited, 315 pages.Communicating Corporate Social Responsibility Perspectives and Practice. Series: Critical Studies on Corporate Responsibility, Governance and Sustainability, Vol. 6. Ralph Tench, William Sun and Brian Jones, 2014, Emerald Group Publishing Limited, 456 pages

The Enhancement Of Equity Valuations In Developed And Emerging Markets Through The Use Of Sustainable Investment Indicators

Авторы: Sackley H.W., Professor, Cameron School of Business UNCW
 Vashakmadze T.T., Senior lecturer, department of business and managerial strategy, The Russian Presidential Academy of National Economy and Public Administration, Executive director RGG Capital
 Valuations for publicly-traded companies often include an assessment of intangibles, and intangibles are among the most difficult of assets to value. We focus on the assessment of "sustainability value," which can include going-concern value as well as sustainability evaluated from the perspective of social responsibility. We test developed as well as emerging markets to see whether the inclusion of Environmental, Social, and Governance (ESG) Ratings can improve the predictability of Enterprise Value in relation to Invested Capital. Findings indicate a strong, positive relationship in developed markets and little relationship in emerging markets. Given that emerging markets will soon represent nearly a third of global equity offerings, speculation as to how this relationship may evolve over time may be quite interesting.

La fiscalidad de las cooperativas desde la perspectiva de la internacionalización de la economía social y el desarrollo sostenible

La crisis económica ha generado una mayor preocupación en los países desarrollados por el control de los riesgos sociales con efectos negativos sobre el crecimiento y este problema puede abordarse desde la perspectiva de la Responsabilidad Social de las Empresas (RSE). De este modo, la RSE se observa como la actitud empresarial dirigida a promover fines sociales, económicos y ambientales a la vez que garantizar la competitividad en el mercado internacional. Así, la economía social puede contribuir al desarrollo sostenible, a la cohesión económica y social, a fomentar el tejido productivo y la distribución de la renta, a favorecer el empleo y a procurar la igualdadde oportunidades. El presente estudio pretende incidir en el papel que la fiscalidad desempeña en el área de la incentivación de políticas relacionadas con la economía social y que muy destacadamente se manifiesta en el régimen jurídico de las cooperativas. El enfoque adoptado persigue aportar propuestas para la regulación fiscal de las cooperativas considerando el contexto internacional y la dimensión del sector en países como España y Perú en aras de incentivar la llamada «responsabilidad social cooperativa». En efecto, la importancia de ofrecer un marco legal y fiscal de promoción de su internacionalización se cohonesta de forma providencial con los principios que gobiernan la acción cooperativista. Consideramos que es indispensable, desde la perspectiva del desarrollo sostenible y la responsabilidad social de las cooperativas, que se tome en consideración en el régimen fiscal aplicable criterios que puedan justificarse en los principios constitucionales, el interés general de la sociedad o de internacionalización de la actividad económica. Asimismo, podrían conseguirse otros efectos positivos en el área de América Latina como la disminución de la evasión fiscal y la formalización de al menos una parte del sector informal de la economía, e incluso el impulso a la auténtica RSE.

BP Oil Pollution and Greenwashing - from the Perspective of Corporate Social Responsibility

BP Oil Pollution and Greenwashing - from the Perspective of Corporate Social Responsibility

A fresh approach to corporate social responsibility (CSR): partnerships between businesses and non-profit sectors

Purpose– The aim of this paper is to offer a new conceptualisation on partnership emergence and dynamism between the business sector and the non-governmental organization (NGO) sector from a corporate social responsibility perspective. More specifically, the paper intends to examine partnering behaviour and management from a socio-political standpoint.Design/methodology/approach– The case study approach used in the study utilised data from eight in-depth, semi-structured interviews, with managers from the business and NGO sectors engaged in a large-scale partnership between a Palestinian Cellular Corporation and an NGO. Interview transcripts were analysed using content and narrative analyses. Findings to be presented include reciprocity, corporate constitutionalism and utilitarianism.Findings– The results found in this paper show that partnership has social, political, and ethical dimensions in support of the theoretical framework developed for this paper. More specifically, the results show that the studied partnership is an emergent process, fundamentally concerned with self-efficacy over community welfare, as well as being driven by individual organisational goals.Originality/value– This paper sheds light on certain aspects of partnership that are often overlooked in mainstream research. It does not only highlight the multifaceted dimensions of partnering but also discusses how partnership can be envisioned and practised as inter-organisational relationships. It stimulates a pragmatic understanding of partnership nature and management showing that partnership emergence, direction and sustainability are conditioned by the stakeholders’ socio-political and ethical practices.