This paper examines employees’ reactions to Corporate Social Responsibility programs at the attitudinal level. The results presented are drawn from an in-depth study of two Chilean construction firms that have well-established CSR programs. Grounded theory was applied to the data prior to the construction of the conceptual framework. The analysis shows that the implementation of CSR programs generates two types of attitudes in employees: attitudes toward the organization and attitudes toward society. These two broad types of attitudes (...) can then be broken down into four different categories : acceptance of the new role of the organization, identification with the organization, importance attached to the work performed and a sense of social justice. In turn, each of these categories is a grouping of many different concepts, some of which have at first sight little to do with CSR. Finally, the analysis reveals an attitudinal employee typology: the committed worker, the indifferent worker, and the dissident worker. (shrink)

While corporate social responsibility (CSR) is expected to benefit the firm and attract employees, few have examined the effects of CSR on employees outside of work. Extending the organizational citizenship literature, we conceptualize employee engagement in CSR at work and outside of work as a form of “societal citizenship behavior.” Across two studies of working adults, we examine the relationship between identification with an employer that engages in CSR and different forms of employee societal citizenship behaviors (e.g., donations, volunteering) outside (...) of work. In Study 1 (N = 430 employees), we focus upon CSR donation programs and find that identification with an employer that engages in CSR and participating in employer CSR donation programs affect employee citizenship behavior (donations) outside of work. In Study 2 (N = 285 employees), we examine a broader set of citizenship behaviors inside and outside of work and find the relationships hold. Identification with an employer that engages in CSR relates positively to citizenship behavior at work and outside of work. In total, our study results suggest that employer CSR affects employee citizenship behaviors outside of work. We end with directions for future research. (shrink)

There are relatively few empirical studies on the impacts of corporate social responsibility policies and programs. This article addresses the research gap by analyzing the incidence of, and the conditions that affect, decoupling among CSR policies, implementation of CSR programs, and CSR impacts for various environmental and social issues. Complete decoupling is a condition of full divergence among policies, programs, and impacts amounting to purely ceremonial CSR. Using ratings from a sustainability rating agency on a sample of (...) about 1,000 large companies in 24 countries, the authors find empirical evidence not supporting a conclusion of complete decoupling. The empirical evidence suggests four levels of nondivergence in the sample. First, for most CSR issues examined, CSR policies of high quality do have relatively strong effects on CSR implementation. Second, CSR programs of high quality do have relatively strong effects on CSR impacts. Third, for most CSR issues, even low-quality CSR policies enforce the incidence and quality of programs in comparison with having no policy at all. Fourth, weak programs have more impact on the realization of CSR goals than having no program at all. The authors also find that the quality of CSR reporting and locating the responsibility for CSR at the board level reduce decoupling by strengthening the quality of CSR programs. (shrink)

We examine the impact of a government-initiated CSR project on corporate misconduct using the unique setting of China’s Targeted Poverty Alleviation (TPA) program. The difference-in-differences estimates show that firms participating in the TPA program engage in fewer misconduct activities than do their counterparts. This finding is robust to the parallel trends test, the placebo test, alternative regression specifications, alternative research designs, the reverse causality analysis, and the bivariate probit model with partial observability. Further analysis shows that TPA participation enhances the (...) ability of external financial professionals to monitor performance by stimulating the dissemination of TPA-related incremental information, thereby contributing to the decline in corporate misconduct. The cross-sectional heterogeneity analysis shows that the impact of TPA participation on corporate misconduct is more pronounced in firms with higher information asymmetry, with weaker political connections, and with weaker internal governance. Furthermore, we find evidence that TPA participation improves corporate financial performance but does not deteriorate information transparency. (shrink)

More and more companies are developing corporate social responsibility -related programs which imply strategic and organizational changes. This article focuses on a public utility organization, the Groupe La Poste, in which CSR issues and practices are linked to its specific mission as a public service, thus defining and explicitly structuring its CSR programs. We explore the following research questions: Why did the Groupe La Poste formulate explicitly its CSR program? What is the content of this program and how (...) it is perceived by managers? To provide answers to these questions, we have developed a conceptual framework based on a literature review linking CSR to strategic and organizational change and we apply it to the Groupe La Poste. The analysis shows a progressive convergence between strategic and CSR trajectories and sheds light into how an organization can progressively integrate CSR as a central part of its strategic plan. It confirms the role of central dimensions that support the integration of CSR programs within the organization. CSR-related mission and vision aim at orienting the organization toward sustainability and responsibility. CSR-related principles and policies transpose vision and mission into commitments and guide the implementation and adoption of responsible behavior while CSR-related shared values underlie the whole program. (shrink)

This article examines capacity development for collective action and institutional change through the implementation of Corporate Social Responsibility (CSR) initiatives. We integrate Hargrave and Van de Ven’s (2006, Academy of Management Review31(4), 864–888) Collective Action Model with capacity development literature to develop a framework that can be used to clarify the nature of CSR involvement in capacity development, help identify alternative CSR response options, consider expected impacts of these options on stakeholders, and highlight trade-offs across alternative CSR investments. Our framework (...) encompasses CSR program investments in the capacities of individuals, organizations, and collaborations, as also their impact on the larger enabling environment. We then use this framework to provide descriptive evidence of two implementations: (1) The PhD Project, whose mission is to increase the diversity of corporate America by increasing the diversity of business school faculty, and (2) Involve, the community involvement program at KPMG, one of the Big Four Accounting firms. We discuss implications of our framework for managerial practice and future research. (shrink)

This article examines capacity development for collective action and institutional change through the implementation of Corporate Social Responsibility initiatives. We integrate Hargrave and Van de Ven's, 864-888) Collective Action Model with capacity development literature to develop a framework that can be used to clarify the nature of CSR involvement in capacity development, help identify alternative CSR response options, consider expected impacts of these options on stakeholders, and highlight trade-offs across alternative CSR investments. Our framework encompasses CSR program investments in the (...) capacities of individuals, organizations, and collaborations, as also their impact on the larger enabling environment. We then use this framework to provide descriptive evidence of two implementations: The PhD Project, whose mission is to increase the diversity of corporate America by increasing the diversity of business school faculty, and Involve, the community involvement program at KPMG, one of the Big Four Accounting firms. We discuss implications of our framework for managerial practice and future research. (shrink)

In this paper, we argue that antecedents of modern corporate social responsibility prior to the Industrial Revolution can be referred to as “proto-CSR” to describe a practice that influenced modern CSR, but which is different from its modern counterparts in form and structure. We develop our argument with the history of miners’ guilds in medieval Germany—religious fraternities and secular mutual aid societies. Based on historical data collected by historians and archeologists, we reconstruct a long-term process of pragmatic experimentation with institutions (...) of mutual aid that address social problems in the early mining industry, and thus before the rise of the modern state and the capitalist firm. Co-shaped by economic and political actors, these institutions of mutual aid have influenced the social responsibility programs of early industrialists, modern social welfare legislation, and contemporary CSR. We conjecture that other elements of proto-CSR might have evolved according to similar trajectories. (shrink)

Previously, Rodriguez & LeMaster (2007) recommended that the SEC issue a “CSR Seal of Approval” for companies that voluntarily disclose their corporate social responsibility (CSR) projects. That work lacks the strength of third or fourth-party accreditation. This paper recommends that the SEC issue an accreditation grade of A, B, B-, or C to provide strength to the “CSR Seal of Approval” and to help companies indicate the quality of company CSR programs. By issuing an accredited “CSR Seal of Approval,” (...) all stakeholders benefit because companies can incorporate CSR into their strategies and achieve recognition for their CSR projects. The premise of the accreditation concept support the original authors notion of letting CSR remain voluntary and not legislated; thus, all companies (small, medium, large, foreign or domestic) maintain competitive advantage by not incurring additional regulated costs. (shrink)

This paper investigates how deans and directors at the top 50 global MBA programs (as rated by the "Financial Times" in their 2006 Global MBA rankings) respond to questions about the inclusion and coverage of the topics of ethics, corporate social responsibility, and sustainability at their respective institutions. This work purposely investigates each of the three topics separately. Our findings reveal that: (1) a majority of the schools require that one or more of these topics be covered in their (...) MBA curriculum and one-third of the schools require coverage of all three topics as part of the MBA curriculum, (2) there is a trend toward the inclusion of sustainability-related courses, (3) there is a higher percentage of student interest in these topics (as measured by the presence of a Net Impact club) in the top 10 schools, and (4) several schools are teaching these topics using experiential learning and immersion techniques. We note a fivefold increase in the number of stand-alone ethics courses since a 1988 investigation on ethics, and we include other findings about institutional support of centers or special programs; as well as a discussion of integration, teaching techniques, and notable practices in relation to all three topics. (shrink)

The conceptualization of CSR has been steadily establishing and evolving, and even after decades of research there is still no consensus regarding CSR definition and scope. In a world of multiple definitions and approaches, every company needs to find its own way and “translate” vague idea of CSR into company-specific and context-related CSR program. Three large Danish companies with the substantial experience in CSR were chosen in order to investigate their set of CSR activities and initiatives—“organizational CSR portfolio.” Their CSR (...) related reports were qualitatively evaluated according to the categories which were suggested for each pillar of CSR concept—environmental, social and economic. The paper performs longitudinal study of organizational CSR portfolios which contributes to a better understanding of priorities in CSR field for different types of organizations and reveals changes in corporate CSR policies of leading companies over the last five years. (shrink)

This study examines consumers’ uses of corporate social responsibility communication channels, the relationship of such uses to consumers’ CSR awareness, and the mechanisms through which consumers’ CSR awareness can lead to their intention to participate in CSR activities. Specifically, we explored the mediation effects of consumers’ CSR associations with a company, consumers’ assessment of the company’s CSR credibility, and consumers’ perceptions of their relationship with the company, applying the conceptual frameworks of the uses and gratification theory, source credibility theory, and (...) organization–public relationship scholarship. We conducted an online survey of a company’s customers, and the results showed that their level of awareness of the company’s CSR activities was positively related to the degree of use of all communication channels through which they received CSR messages, except CSR reports. The degree of the customers’ awareness of the company’s CSR programs, however, did not always correspond to the customers’ intention to participate in the programs: a crucial condition mediating between the customers’ knowledge of CSR programs and their intention to participate in the programs was their associating the company with CSR. The CSR associations influenced CSR credibility and perceived OPR quality, which, in turn, led to CSR participation intention. We discuss the theoretical and practical implications of these findings. (shrink)

This paper examines the roles of dialogue in the process of communication with stakeholders. The conceptual frameworks of corporate social responsibility (CSR) and stakeholder relationships frequently present the initiation of a dialogue with stakeholders as a way for an organization to respond to criticisms of its social and environmental policies and actions. The paper discusses dialogue in the stakeholder and CSR literature. This is followed by the analysis of in-depth semi-structured interviews in the empirical section. Theoretical discussion and empirical examples (...) demonstrate that the role of stakeholder dialogue in implementing CSR strategy is crucial in many ways. The case examples taken from the interviews with the heads of two large companies and two non-governmental organizations illustrate the practical difficulties that may be encountered in applying the principle and practice of dialogue to the implementation of CSR programs in the real world. (shrink)

Refugee concerns may be perceived as controversial or outside the business domain, yet some corporations publicly engage these issues in corporate social responsibility (CSR) initiatives. This article relies on institutional and constitutive approaches to CSR to explore why organizations might declare their engagement in refugee issues, and utilizes decoupling to explore the relationship between reported CSR policy and CSR activity. We utilize a mixed-method, content analysis approach to draw on Fortune Global 500 CSR reports between 2012 and 2019, a period (...) in which refugee activity increased around the world. Our research suggests that few corporations offer refugee programming and fewer still feature programs that are “coupled” with either CSR policies or impacts. We introduce a typology that depicts these corporations as reactionary, recurring, relevant, or revelatory, and offer constitutive implications for CSR programming in response to other emerging social issues. (shrink)

Globally, corporate social responsibility (CSR) needs to find its sustainable development via the recognition of tangible benefits that CSR will bring to organizations and their stakeholders. The less tangible but likely most important benefit lies in the continual improved leadership and management quality emerging from organizations investing in CSR. Companies’ failure to act in a CSR way and the lack of wise leadership and quality management is a dominant root factor in the past scandals and financial crisis. Looking at current (...) interactions between Chinese companies and their various influencing environmental, society and government (ESG) factors, many of the motivational drivers for Western companies to invest in CSR are today still being challenged here based on China’s market specifics. More rapid development of the regulatory framework with adequate enforcement resources, as well as incorporation of CSR “value” education at universities can accelerate this needed development. In the short term, foreign companies as “guests” of China should also be a catalyst as role models. Apart from a foreign investor’s actions, it is equally important to acknowledge and address local China challenges remaining to provide the right climate for a foreign company’s CSR programs to be successfully executed here. The world is at a cross roads of a new value-based leadership paradigm. With global interdependence accelerating and hence, management and leadership complexity expanding, there is a need for a new leadership model, bringing “common wisdom” more pronounced to the forefront, arising from a renewed focus and strengthening of an aligned set of values between family, society, and corporate life. China’s unique demographic challenges and economic progress provide a fertile environment to lead the world in this development. (shrink)

Heightened concern with global issues has led to shifts in corporate social responsibility (CSR) programs. To capture the distinct nature of this global focus, researchers have developed a three-generation CSR typology. In this paper, we first evaluate the usefulness of this typology for understanding corporate approaches to CSR by examining how several companies position themselves thematically in CEO introductions to sustainability reports. On the basis of this, we then evaluate the practical value of this typology for assisting those who (...) work with CSR strategy. The analysis revealed expressions of all three CSR generations, with third-generation thinking being apparent, but not dominant. It also verified that the three-generation CSR typology can be an instructive means of both evaluating as well as framing a company's approach to sustainability, though with modifications. On the basis of the identified strengths and weaknesses of the typology, we develop a practitioner-focused, three-tiered model that can strategically guide the development of CSR programs. (shrink)

In the December 2006 edition of Harvard Business Review, Michael Porter and Mark Kramer argue that by approaching corporate social responsibility (CSR) based on corporate priorities, strengths and abilities, firms can develop socially and fiscally responsible solutions to current CSR issues, which will provide operational and competitive advantages. We agree that an effective approach to CSR includes a mapping of strategy, risk and opportunity. However, we also caution that the identification of these to the exclusion of societal input may not (...) be to the corporation's advantage. Instead, an investment in both strategic analysis and social capital can pay off from a social and an organizational standpoint. Compared with their larger counterparts, small‐ and medium‐sized enterprises (SMEs) frequently have stronger relationships with their internal and external stakeholders that foster the development of social capital. As such, we believe that the sector offers a unique opportunity to identify additional models and frameworks in order to approach a strategic CSR model as espoused by Porter and Kramer. This paper explores a case study of one Canadian SME that uses a community development framework called Asset Based Community Development (ABCD) for its CSR programming. Because ABCD relies heavily on the development and maintenance of social capital and can be utilized to attain set objectives, we propose that it provides a supplementary framework through which the arguments of Porter and Kramer can be expanded. In applying the ABCD framework for CSR, we can begin to establish a programme that supports strategy, integrates employees and stakeholders towards a common vision, and creates unique and sustainable alternatives towards the resolution of social and corporate goals. (shrink)

In the December 2006 edition of Harvard Business Review , Michael Porter and Mark Kramer argue that by approaching corporate social responsibility (CSR) based on corporate priorities, strengths and abilities, firms can develop socially and fiscally responsible solutions to current CSR issues, which will provide operational and competitive advantages. We agree that an effective approach to CSR includes a mapping of strategy, risk and opportunity. However, we also caution that the identification of these to the exclusion of societal input may (...) not be to the corporation's advantage. Instead, an investment in both strategic analysis and social capital can pay off from a social and an organizational standpoint. Compared with their larger counterparts, small- and medium-sized enterprises (SMEs) frequently have stronger relationships with their internal and external stakeholders that foster the development of social capital. As such, we believe that the sector offers a unique opportunity to identify additional models and frameworks in order to approach a strategic CSR model as espoused by Porter and Kramer. This paper explores a case study of one Canadian SME that uses a community development framework called Asset Based Community Development (ABCD) for its CSR programming. Because ABCD relies heavily on the development and maintenance of social capital and can be utilized to attain set objectives, we propose that it provides a supplementary framework through which the arguments of Porter and Kramer can be expanded. In applying the ABCD framework for CSR, we can begin to establish a programme that supports strategy, integrates employees and stakeholders towards a common vision, and creates unique and sustainable alternatives towards the resolution of social and corporate goals. (shrink)

Interest in corporate social responsibility (CSR) is gaining momentum in academic and managerial circles. However, prior work in the area has paid little attention to how CSR initiatives should be implemented inside the organization. Against this backdrop, this study examines the impact of CSR initiatives on an important stakeholder group—employees. We build and test a comprehensive multilevel framework that focuses on whether employees derive job satisfaction from CSR programs. The proposed model predicts that a manager’s charismatic leadership influences employees’ (...) interpretations about the motives underlying their companies’ engagement in CSR initiatives (intrinsic and extrinsic CSR-induced attributions) which, in turn, influence employee job satisfaction. Hierarchical linear modeling of data from 47 organizational units comprising 438 employees from three world-leading manufacturing organizations shows that when employees think that their manager possesses charismatic leadership qualities, they tend to attribute the organization’s motives for engaging in CSR activities to intrinsic values, which, in turn, are positively associated with job satisfaction. Also, the extent to which managers are perceived as charismatic leaders relates positively to job satisfaction. Interestingly, CSR-induced extrinsic attributions are neither explained by charismatic leadership nor do they predict job satisfaction. Implications for both theory and practice are discussed. (shrink)

This study examines consumer reactions to the food industry’s environmental corporate social responsibility by varying levels of CSR and price as CSR tradeoffs. Findings reveal that proactive CSR programs generate more favorable attitudes toward and stronger intent to purchase from the company compared to passive CSR programs. Supportive communication intention also increases with CSR level in the low price condition. Regarding the impact of price, respondents showed more positive attitudes toward a company that charges cheaper prices in general. (...) However, when a company demonstrates proactive initiatives, respondents did not distinguish between prices and showed generally positive intent to support and intent to purchase from the company. When a company practices passive CSR and offers cheaper products, respondents showed the weakest supportive and purchase intentions. (shrink)

Recently, organizational identity is being given more attention than ever before in the business world. This notion has grown substantially in importance in the hospitality industry. Facing increased competition, hospitality companies are driven to project a positive image to their stakeholders. Therefore, these organizations have begun to develop new organizational identity programs as part of their strategies to achieve their desired identities. This study analyzes the role of corporate social responsibility in the definition of the Organizational Identity of these (...) organizations, employing a qualitative research methodology based on an illustrative case study. Particularly, the authors analyze the case of Meliá Hotels International, a leading hotel company in Spain with a presence in 27 countries. The findings indicate that the company has formally integrated CSR into its strategy to align its actual identity with its desired and conceived identity in view of the critics in its local community. Moreover, the interest of the firm toward its stakeholders suggests that the company understands its conceived identity as an important link in understanding its organizational identity. This paper demonstrates that firm’s organizational identity is a set of several elements. When analyzing Meliá Hotels International’s identity, we see that the firm defines this concept as that which is most central, enduring, and distinctive about the organization. In this sense, the company appears to follow the vision-driven approach by referring to the organizational mission and vision statements, organizational philosophy, and core values as the basis of organizational identity. (shrink)

This handbook pursues an integrated communication approach. Drawing on the various fields of organizational communication and their relevance for CSR, it addresses innovative topics such as big data, social media, and the convergence of communication channels, as well as the roles they play in a successfully integrated CSR communication program. Further aspects covered include the analysis of sector-specific, cross-cultural, and ethical challenges related to the effective communication of CSR. This handbook is unique in its consistent focus on integrated communication. It (...) is of interest not only for the scientific discourse, but will also benefit those corporations that not only seek to operate in a socially responsible manner, but also to communicate their efforts to their various stakeholders. Besides its significant value for researchers and professionals, the book can also be used as a reference for undergraduate and graduate students interested in successful CSR communication. (shrink)

The commitment not to engage in tax avoidance – to refrain from using aggressive tax planning techniques – has not become part of the corporate social responsibility agenda in Poland. The purpose of this paper is to examine justificatory and explanatory reasons of that significant absence. The analysis unfolds in the following way. After setting out the necessary terminological background, I present main results of the limited empirical study of selected CSR documents, in order to substantiate the claim that tax (...) avoidance is a theme absent from the CSR programs in Poland. Then I put forward the contention that this commitment should be included in such programs, as prima facie justified, and address a selection of objections that can be raised to defeat this contention. Finally, in the last section of the paper, I briefly comment on possible reasons of this absence and show how they elucidate the nature of CSR. (shrink)

Corporate Social Responsibility (CSR) programs are increasingly popular corporate marketing strategies. This paper argues that CSR programs can fall along a continuum between two endpoints: Institutionalized programs and Promotional programs. This classification is based on an exploratory study examining the variance of four responses from the consumer stakeholder group toward these two categories of CSR. Institutionalized CSR programs are argued to be most effective at increasing customer loyalty, enhancing attitude toward the company, and decreasing consumer (...) skepticism. Promotional CSR programs are argued to be more effective at generating purchase intent. Ethical and managerial implications of these preliminary findings are discussed. (shrink)

In this paper it is argued that no CSR program can be successful in a development context in general, and in South Africa in particular, unless skills development and therefore empowerment is integrated in every part of the program. The Chinese proverb, “give a man a fish and he will eat for a day; teach him to fish and he will eat for a lifetime,” is the theme of this paper. While it is good to provide people with financial and (...) other means in order to help them, sustainable development cannot be achieved if people are not equipped with the necessary skills to use these means, and thereby empowered to provide for themselves and others in the future. (shrink)

In this paper it is argued that no CSR program can be successful in a development context in general, and in South Africa in particular, unless skills development and therefore empowerment is integrated in every part of the program. The Chinese proverb, “give a man a fish and he will eat for a day; teach him to fish and he will eat for a lifetime,” is the theme of this paper. While it is good to provide people with financial and (...) other means in order to help them, sustainable development cannot be achieved if people are not equipped with the necessary skills to use these means, and thereby empowered to provide for themselves and others in the future. (shrink)

The cement industry is one of the most energy-intensive industries and among the largest CO2 emitters. Cement industry emissions in China have attracted particular attention, due to the country’s rapid growth. Yet few local Chinese cement companies have corporate social responsibility programs, and even fewer have environmentally related CSR programs. This paper studies the environmentally related CSR practices in mainland China of two companies: Lafarge, a multinational cement company, and Shui On, a Hong Kong-based construction company and developer. (...) We are interested in examining if there are differences in their environmentally related CSR practices, especially those related to emissions, in industrialized countries and Hong Kong on the one hand andin mainland China on the other—given that environmental regulations on the mainland are lax and an awareness of global climate change is largely nonexistent. Our intention is to investigate the influence of the CSR practices of multinational enterprises on the local Chinese cement industry, because they could be regarded as an effective vehicle to improve CSR awareness and practice in the Chinese cement industry and to help alleviate the industry’s impact on global climate change. We found that beneficial knowledge transfer from MNEs to local companies has not gone beyond improving production technology and management methods to the point of influencing CO2 emissions. Lafarge China and Shui On Cement announced a joint venture partnership during the course of our case study, and we examine whether this venture may have an impact on emission-related CSR practices in the Chinese cement industry. (shrink)

The cement industry is one of the most energy-intensive industries and among the largest CO2 emitters. Cement industry emissions in China have attracted particular attention, due to the country’s rapid growth. Yet few local Chinese cement companies have corporate social responsibility (CSR) programs, and even fewer have environmentally related CSR programs. This paper studies the environmentally related CSR practices in mainland China of two companies: Lafarge, a multinational cement company, and Shui On, a Hong Kong-based construction company and (...) developer. We are interested in examining if there are differences in their environmentally related CSR practices, especially those related to emissions, in industrialized countries and Hong Kong on the one hand andin mainland China on the other—given that environmental regulations on the mainland are lax and an awareness of global climate change is largely nonexistent. Our intention is to investigate the influence of the CSR practices of multinational enterprises (MNEs) on the local Chinese cement industry, because they could be regarded as an effective vehicle to improve CSR awareness and practice in the Chinese cement industry and to help alleviate the industry’s impact on global climate change. We found that beneficial knowledge transfer from MNEs to local companies has not gone beyond improving production technology and management methods to the point of influencing CO2 emissions. Lafarge China and Shui On Cement announced a joint venture partnership during the course of our case study, and we examine whether this venture may have an impact on emission-related CSR practices in the Chinese cement industry. (shrink)

As a reflection of the values and ethics of firms, corporate social responsibility (CSR) has received a large amount of research attention over the last decade. A growing area of this research is the CSR-consumer relationship. Results of experimental studies indicate that consumer attitudes and purchase intentions are influenced by CSR initiatives-if consumers are aware of them. In order to create this awareness, business is increasingly turning to 'pro-social' marketing communications, but such campaigns is met with scepticism and their effectiveness (...) are therefore uncertain. Consequently, researchers in the field (for example, Maignan, 2001; Mohr et al., 2001) have called for empirical studies to determine the level of actual consumer awareness of CSR initiatives. This study examines the Australian banking sector, which engages in and promotes its CSR activities, to help fill this gap. Results from our qualitative study with bank managers, and our quantitative study with consumers, indicate low consumer CSR awareness levels. Consumer understanding of many of the social issues banks engage with is also low. While CSR is effective in eliciting favourable consumer attitudes and behaviour in theory, CSR has not proven its general effectiveness in the marketplace. The low consumer awareness of the various social issues in which firms engage with their CSR programs suggests that firms may need to educate consumers, so they may better contextualise CSR initiatives communicated. However, better context may amount to little if claimed CSR initiatives are perceived as inconsistent with other facets of the business that reflect its values and ethics. (shrink)

Although most business-owning families (BOFs) that operate large family firms practice community social engagement both in private via family foundations and in the business domain via community corporate social responsibility (CSR) programs, the relationship between their activities in the two domains remains unclear. Prior literature speculates that BOFs will deprioritize firms’ community CSR when they have family foundations as more efficient vehicles to achieve socioemotional wealth (SEW), which would imply that such BOFs are less ethical in operating their firms. (...) We contrast these speculations by enriching the socioemotional wealth (SEW) approach with instrumental stakeholder theory and cue consistency arguments and theorize that BOFs seek to ensure consistency between their activities in the two domains. Using data from 2008 to 2018 on the 95 largest US public family firms whose BOFs also operate private foundations, we show a positive relationship between family foundation giving and firm community CSR activity. Furthermore, we provide evidence for the boundary conditions of this relationship, showing that it is weaker for firms that do not share the family’s name and stronger for those firms with family leaders who also lead their families’ foundations. (shrink)

Despite recognizing the importance of developing authentic corporate social responsibility (CSR) programs, noticeably absent from the literature is consideration for how employees distinguish between authentic and inauthentic CSR programs. This is somewhat surprising given that employees are essentially the face of their organization and are largely expected to act as ambassadors for the organization’s CSR program (Collier and Esteban in Bus Ethics 16:19–33, 2007 ). The current research, by conducting depth interviews with employees, builds a better understanding of (...) how employees differentiate between authentic and inauthentic CSR programs, and how these judgments influence their perceptions of the organization. We find that employees rely on two different referent standards to form authenticity judgments—the extent to which the image put forth in the CSR program aligns with the organization’s true identity and the extent to which the CSR program itself is developmental. To assess the former, employees draw on cues about resource commitment, alignment between elements of the organization’s CSR program, emotional engagement, justice, and embeddedness. The latter assessments are based on the extent to which the organization adopts a leadership role with regards to its CSR initiatives. We also find that perceived authenticity can lead to positive outcomes such as organizational identification and employee connections. This study contributes to the broad literatures on both CSR and authenticity, as well as more specifically adding to the conversation on authenticity as a potentially valuable lens for enriching business ethics theorizing. (shrink)

In 2004, the United States Sentencing Commission amended the Federal Sentencing Guidelines to allow firms that create “effective compliance and ethics programs” to receive better treatment if prosecuted for fraud. Effective compliance and ethics, however, appear to be limited to activities focused on complying with the firms’ internal legal and ethical standards. We explored a potential connection between the firms’ external corporate social responsibility (CSR) behaviors and internal compliance: Is there an organizationally valid relationship between these two firm activities? (...) That is, when organizations demonstrate CSR with behaviors external to the firm, such as employee volunteerism, are their employees more likely to demonstrate uncompromised legal and ethical compliance behavior internally? We collected data from 164 working professionals enrolled in a top-tier MBA program in the southeastern United States regarding their employer-sponsored volunteer activities and their intentions to comply in various organizational compliance vignettes. We found that employer-sponsored volunteerism is associated with uncompromised compliance choices in one of the three vignettes. This finding indicates preliminary support for further inquiry into the relationship within the firm between external CSR behaviors and policies regarding organizational compliance. Post hoc analyses suggest that employer-sponsored volunteerism is strongly associated with a positive organizational identity, but organizational identity is not associated with the significant compliance vignette. This evidence suggests that the underlying mechanism that connects external CSR behaviors and internal compliance intentions is complex and requires future study. (shrink)

Although many organizations around the world have engaged in corporate social responsibility programing, there is little evidence of social impact. This is a problematic omission since many programs carry the stigma of marketing ploys used to bolster organizational image or reduce consumer skepticism. To address this issue and build on existing scholarship, the purpose of this study was to evaluate a socially responsible youth employability program in the United Kingdom. The program was developed through the foundation of a professional (...) British soccer team to bolster employability and life skills for marginalized London youth. Program funding was provided by a large multinational bank as part of their CSR agenda. This evaluation was undertaken to understand the beneficiary impacts associated with program deployment. Results from the pre-intervention/post-intervention, sequential mixed-method evaluation show statistically significant differences among several “soft” beneficiary outcomes. However, results are mixed regarding whether the “hard” outcome of employment was achieved by program participants. Qualitative findings buttress these results, indicating a high level of motivation for work, attitude enhancement, and satisfaction with program delivery. (shrink)

This study examines how multinational corporations (MNCs) from the retail sector deal with four challenges they face when adopting Corporate Social Responsibility (CSR) policies: the challenge of developing well-performing CSR projects and programs, building competitive advantages based on CSR, responding to local stakeholder issues in the host countries and learning from different CSR experiences on a worldwide basis. Based on in-depth case studies of two globally leading retail MNCs (with strong operations in Latin America), the concept of Transverse CSR (...) Management emerged. Transverse CSR Management is defined as a distinctive form of organizational configuration that crosses different functional areas, country operations, and the boundaries of the firm. In particular, this article makes three main contributions: (1) we identify four central challenges faced by MNC managers when developing their CSR strategies; (2) we propose the concept of Transverse CSR Management to face these central challenges (together, at the same time) and identify its key elements (top management, external stakeholders, functional areas, and country subsidiaries); and (3) we propose four mechanisms (hierarchical, relational, cultural, and collaborative) through which the concept of Transverse CSR Management can be implemented by practicing managers. This study provides valuable insights for MNC managers in headquarters and subsidiaries on the issues they need to address in order to successfully deal with the four CSR-related challenges. (shrink)

Corporate social responsibility movement against labor abuses has gained momentum globally since the 1990s when many corporations adopted codes of conduct to regulate labor practices in their global supply chains. However, workers' participation in the process is relatively weak until very recently, when new worker empowerment programs are increasingly initiated. Using conceptual tool created by stakeholder theorists, this article examines dynamics and performance of worker participation in implementation process of codes of conduct through a case study of CSR practices (...) of Reebok at one of its footwear supplier factories in south China. Empirical data was collected during 2002-2005 through participant observation, in-depth interviews, and document reviews. (shrink)

This research aims at exploring the status of integrating Education for Sustainable Development (ESD) in higher management education in the Arab region. The universities in the Arab region have lately emphasized internationalization in their educational policies, aiming at improving their regional and global presence, as a major part of their national reforms. Such transformations will never take hold if education systems are not reformed to foster citizenship, ethics, and social responsibility. Therefore, the study adopted qualitative content analysis of the top (...) 40 business schools that are ranked based on the Quacquarelli Symonds (QS) University Rankings in the Arab Region in 2016, as well as schools acting as signatories of the United Nations Principles for Responsible Management Education (PRME). To analyze the integration of ESD at all educational levels, the relevant literature commonly emphasized upon the adoption of Ethics, Corporate Social Responsibility, and Sustainability (ECSRS). Hence, the content analysis involved critical identification of pre-selected keywords under the ECSRS theme throughout the sampled universities’ online content and “Sharing Information on Progress” reports, in light of institutional, curricular, and instrumental levels, expanding the work of Setó-Pamies and Papaoikomomou (2016). The results revealed that ECSRS is outlined in the sampled universities’ strategies mainly through their mission statements. ECSRS is incorporated to a great extent in the curriculum of undergraduate and postgraduate programs in the form of obligatory and elective courses. Yet, student extracurricular activities did not receive equivalent devotion. As for ECSRS research, over half of sampled universities had dedicated research centers mainly focusing on environmental sustainability, in addition to issuing sporadic publications on various ECSRS topics. Integrating ECSRS in university outreach is still considered marginalized. (shrink)

Purpose – The purpose of this paper is to assess the impact of smallholder supply chains on sustainable sourcing to answer the question how food and agribusiness multinationals can best include smallholders in their sourcing strategies and take social responsibility for large-scale sustainable and more equitable supply. A sustainable smallholder sourcing model with a list of critical success factors (CSFs) has been applied on two best-practise cases. In this model, business and corporate social responsibility perspectives are integrated. Design/methodology/approach – The (...) primary data of the value chain analyses of the two smallholder supply chains of a food and agribusiness multinational have been applied. Both cases were of a join research program commissioned by the multinational and a non-governmental organization using the same methods and research tools. Similarities, differences and interference between the cases have been determined and assessed in order to confirm, fine tune or adjust the CSFs. Findings – Both cases could be conceptualized through the smallholder sourcing model. Most CSFs could be found in both cases, but differences were also found, which led to fine tuning of some CSFs: building of a partnership and effective producers organization, providing farm financing and the use of cross-functional teams in smallholder supplier development programs. It was also concluded that the smallholder sourcing model is applicable in different geographical areas. Research limitations/implications – The findings of this study are based on just two cases. More best-practise cases are recommended in order to confirm or to adjust the developed sourcing model and the CSFs. Originality/value – This paper/research fills the need in sustainable supply chain management literature to study supply chains that comply with the triple bottom line concept, rather than supply chains that are just more “green.” Keywords Small- to medium-sized enterprises, Food products, Supply chain management, Developing countries, Business development, Food industry, Commodity markets Paper type Research pape. (shrink)

This study examines how multinational corporations (MNCs) from the retail sector deal with four challenges they face when adopting Corporate Social Responsibility (CSR) policies: the challenge of developing well-performing CSR projects and programs, building competitive advantages based on CSR, responding to local stakeholder issues in the host countries and learning from different CSR experiences on a worldwide basis. Based on in-depth case studies of two globally leading retail MNCs (with strong operations in Latin America), the concept of Transverse CSR (...) Management emerged. Transverse CSR Management is defined as a distinctive form of organizational configuration that crosses different functional areas, country operations, and the boundaries of the firm. In particular, this article makes three main contributions: (1) we identify four central challenges faced by MNC managers when developing their CSR strategies; (2) we propose the concept of Transverse CSR Management to face these central challenges (together, at the same time) and identify its key elements (top management, external stakeholders, functional areas, and country subsidiaries); and (3) we propose four mechanisms (hierarchical, relational, cultural, and collaborative) through which the concept of Transverse CSR Management can be implemented by practicing managers. This study provides valuable insights for MNC managers in headquarters and subsidiaries on the issues they need to address in order to successfully deal with the four CSRrelated challenges. (shrink)

Ethical dilemmas arise when one must decide between conflicting ethical imperatives. One potential ethical dilemma is a manager’s decision of whether to engage in corporate social responsibility activities. This decision could pit the ethical imperative of honoring unwritten obligations to society against the ethical imperative of honoring contractual obligations to the firm. However, CSR activities might only be a minor ethical dilemma or none at all if they simultaneously benefit the firm and society. To examine this I test the association (...) between future-period employee productivity and current-period use of one type of CSR activity: employee volunteer programs. I use a unique sample of 1428 firm-years, hand-collected from sustainability reports of 373 firms. I find evidence that the current-period use of an employee volunteer program has a positive association with future-period employee productivity. I find this result in future periods up to 6 years after a firm uses an employee volunteer program. I also find a positive association between incentives that focus CEOs’ attention on long-term firm outcomes and more extensive employee volunteer programs. (shrink)

Corporate social responsibility (CSR) movement against labor abuses has gained momentum globally since the 1990s when many corporations adopted codes of conduct to regulate labor practices in their global supply chains. However, workers' participation in the process is relatively weak until very recently, when new worker empowerment programs are increasingly initiated. Using conceptual tool created by stakeholder theorists, this article examines dynamics and performance of worker participation in implementation process of codes of conduct through a case study of CSR (...) practices of Reebok at one of its footwear supplier factories in south China. Empirical data was collected during 2002-2005 through participant observation, in-depth interviews, and document reviews. (shrink)

The explosion of health-related costs in U.S. firms over more than a decade is a huge concern for managers. The initiation of Health and Safety programs at the firm level is an adequate Corporate Social Responsibility initiative to contain this evolution. However, in spite of their documented efficiency, firms underinvest in those programs. This appears as a puzzle for health economists. In this paper, we uncover a strong negative relation of financial leverage to the implementation of H&S (...) class='Hi'>programs. The negative impact of debt on investment and CSR activities is generally interpreted as an efficient disciplinary effect of debt on managers. H&S are particularly well suited to revisit this evidence, given their strong profitability and homogeneity across firms. Very interestingly, the negative effect is stronger for firms with high free cash flows, for which debt is used to prevent overinvestment. This strongly suggests that debt, while disciplining managers, also discourages investments which are valuable both for firms and society. (shrink)

Contributing to the efforts to foster business postgraduate students development toward becoming responsible business leaders is the goal of this study by examining the state of responsible management education in business postgraduate programs in Sudan. We examined perceptions and attitudes toward responsible management and its education among postgraduate-level students and constructed a comprehensive framework appropriate for developing responsible management education programs in under-developed countries. This study’s data were gathered via a structured questionnaire answered by 106 postgraduate business students (...) from the largest four Sudanese business schools and facilities. The students were distributed among the management, finance, and marketing fields. The students exhibited affirmative corporate social responsibility perceptions and attitudes with a heightened focus on acting ethically and a diminished focus on financial considerations. A key lesson learned from this study is the need for the continued development of CSR and general ethics across business school curriculums in Sudan. (shrink)

This study explores the role that business schools have in developing favorable attitudes toward business involvement in corporate social responsibility. Two cohorts of incoming students from two internationally accredited MBA programs in Chile and two cohorts of graduating students from the same institutions were compared in terms of their attitudes toward the role of business in alleviating social ills and the role they assigned to business schools in preparing managers to effectively address social issues. The attitudes expressed by graduates (...) of the two programs changed after program completion. Faculty attitudes toward business involvement in CSR may play a role in the observed differences between the graduates of both institutions. (shrink)

Using two firm-level datasets in Korea, we analyzed the effects of corporate social responsibility on employment relations. We propose that participation in corporate social activity may not necessarily reflect an ethical commitment to do “the right thing,” but instead can be associated with mobilizing internal resources to offset the costs imposed by external CSR involvement undertaken because of social pressure. Analysis of the two datasets showed similar results. The results demonstrate that socially responsible actions facilitate employer tendency to use performance-based (...) pay and efficiency-based work practices. We also find that CSR has a negative association with employment growth and increased labor flexibility through contingent employment. These findings shed light on the internal impact of CSR involvement on a firm’s employment policies with respect to resource allocation. (shrink)

This paper investigates necessary conditions for developing a participatory, rightsholder-driven approach to remedy for business-related human rights abuses by analyzing findings from a case study with the Fair Food Program. With the inclusion of human rights into discussions of business ethics and CSR, scholars and practitioners have made calls for participatory approaches to remedy to address cases of human rights abuses. However, a gap remains in our understanding of how to operationalize participatory approaches in a manner that empowers rightsholders, particularly (...) within contexts of severe power imbalances. The paper puts forth a rightsholder-driven theoretical framework for remedy, grounded on critical dialogic accountability principles and integrated with empirical analysis from the Fair Food Program case study. This framework defines remedy as a system comprising reinforcing aspects rather than standalone mechanisms. The critical dialogic accounting and accountability framework provides a theoretical framing of engagement that enables the inclusion of multiple, divergent voices and aims toward meaningful engagement with marginalized groups. The analysis of findings from the case study identifies enforcement and education as necessary conditions for effective and empowering rightsholder-driven approaches to remedy. The paper deconstructs these conditions to develop an understanding of the program’s unique approach to enforcement and education. The paper concludes by discussing the implications of rightsholder-driven remedy for Business and Human Rights and business accountability. (shrink)

Aku Visala takes a closer look at the role of naturalism in CSR. The cognitive-evolutionary study of religion takes itself as “naturalizing” not only the study of religion, but the humanities as a whole. Apart from the obvious denial of non-supernatural causal factors, it is sometimes difficult to see whether this naturalization involves anything more than a general rhetorical strategy meant to play up the “science” part. In his paper, Visala seeks to identify the basic philosophical assumptions of the naturalization (...) project, present some critical points about them, and suggest what he considers to be more plausible assumptions instead. The basic assumptions of the naturalization project include a commitment to a specific kind of unity of science, a commitment to a certain kind of inter-level reduction and explanatory fundamentalism and a deep suspicion towards causal factors above the cognitive/psychological level. He suggests that these commitments suffer from a number of problems and the goals of the cognitive-evolutionary study can be achieved just as well, or even better, by adopting weaker and more plausible commitments. Here he briefly discusses some new accounts of mechanistic explanation, Robert McCauley’s model of inter- and intra-level relationships and the idea of explanatory pluralism. He conjectures that loosening the “naturalistic” constraints of the cognitive-evolutionary study of religion might result in a more pluralistic approach to religion. (shrink)

This is an introduction to the Symposium on “The New Scientific Study of Religion Moving On.” The introduction briefly indicates why the cognitive science of religion (CSR) needs re‐evaluation. It subsequently gives an overview of the contributions of the symposium's articles.