While corporate social responsibility (CSR) is becoming a mainstream issue for many organizations, most of the research to date addresses CSR in large businesses rather than in small- and medium-sized enterprises (SMEs), because it is too often considered a prerogative of large businesses only. The role of SMEs in an increasingly dynamic context is now being questioned, including what factors might affect their socially responsible behaviour. The goal of this paper is to make a comparison of SME and large firm (...) CSR strategies. Furthermore, size of the firm is analyzed as a factor that influences specific choices in the CSR field, and studied by means of a sample of 3,680 Italian firms. Based on a multi-stakeholder framework, the analysis provides evidence that large firms are more likely to identify relevant stakeholders and meet their requirements through specific and formal CSR strategies. (shrink)

This paper is a response to the opening of new lines of research on CSR and SMEs (Thompson & Smith, 1991; Spence, 1999; Moore & Smith, 2006; Spence, 2007). It seeks to explore the business case for CSR in this corporate segment. The paper, which is based on four case studies of medium-sized firms in the automotive sector, took the distinctive approach of trying to understand the nature of CSR-like activities developed not by best-in-class CSR-driven companies but by purely competitiveness-driven (...) firms. The case studies provide explicit evidence that the CSR activities of SMEs and the notion of social capital are interrelated, turning social capital into a powerful instrument to better explain what academic literature has called silent CSR practices . The analysis that follows questions some of the basic tenets that underpin the branch of business ethics that deals with the nature of SMEs' approach to CSR. Four basic concerns, which take the form of propositions for further research, serve as the basis for this analysis: a) A definition of CSR that includes most of the actions taken by all companies in the territory contributes no academic value to the discipline b) Any study of the motivation behind these CSR actions must reflect their essentially pragmatic nature. Actions are linked to social values but also, more importantly, to the nature of the competitive environment c) Business ethics must seek common ground with other more sociological disciplines if it is to explain the reasons behind this type of action d) Any study of this kind of practice requires a dual approach: a) normative when using tools developed by CSR; and b) descriptive and instrumental using the notion of social capital. (shrink)

In this paper, I seek to build a theoretical framework that explains how effectively different firms can use different types of corporate social responsibility (CSR)to influence stakeholders perceptions of and reactions to different types of errors. CSR affects the errors stakeholders notice, how they frame them, how they respond to them, and how quickly any punishment wanes. Ex ante and ex post CSR decrease the likelihood that stakeholders will notice some errors, improve the framing of those errors that are noticed, (...) and decrease the magnitude and duration of stakeholder attacks sparked by those errors. (shrink)

In this paper, I seek to build a theoretical framework that explains how effectively different firms can use different types of corporate social responsibility to influence stakeholders perceptions of and reactions to different types of errors. CSR affects the errors stakeholders notice, how they frame them, how they respond to them, and how quickly any punishment wanes. Ex ante and ex post CSR decrease the likelihood that stakeholders will notice some errors, improve the framing of those errors that are noticed, (...) and decrease the magnitude and duration of stakeholder attacks sparked by those errors. (shrink)

Recent work in cognitive science of religion (CSR) is beginning to converge on a very interesting thesis—that, given the ordinary features of human minds operating in typical human environments, we are naturally disposed to believe in the existence of gods, among other religious ideas (e.g., seeAtran [2002], Barrett [2004; 2012], Bering [2011], Boyer [2001], Guthrie [1993], McCauley [2011], Pyysiäinen [2004; 2009]). In this paper, we explore whether such a discovery ultimately helps or hurts the atheist position—whether, for example, it lends (...) credence to atheism by explaining away religious belief or whether it actually strengthens some already powerful arguments against atheism in the relevant philosophical literature.We argue that the recent discoveries of CSR hurt, not help, the atheist position—that CSR, if anything, should not give atheists epistemic assurance. (shrink)

ABSTRACT:This paper explores how corporations, through their Corporate Social Responsibility (CSR) activities, can help to effect positive developmental change. We use research on institutional change, deinstitutionalization, and institutional work to develop our central theoretical framework. This framework allows us to suggest more explicitly how CSR can potentially be mobilized as a purposive form of institutional work aimed at disrupting existing institutions in favor of positive change. We take the gender institution in the Arab Middle East as a case in point. (...) Our suggestion is that the current context of the Arab Spring, which combined with increasingly obvious endogenous institutional contradictions, has created a fertile ground for shaping change processes within the gender institution. Finally, we provide concrete examples of CSR initiatives that regional corporate actors can engage in for positive developmental change supporting women. (shrink)

Tobacco companies have started to position themselves as good corporate citizens. The effort towards CSR engagement in the tobacco industry is not only heavily criticized by anti-tobacco NGOs. Some opponents such as the the World Health Organization have even categorically questioned the possibility of social responsibility in the tobacco industry. The paper will demonstrate that the deep distrust towards tobacco companies is linked to the lethal character of their products and the dubious behavior of their representatives in recent decades. As (...) a result, tobacco companies are not in the CSR business in the strict sense. Key aspects of mainstream CSR theory and practice such as corporate philanthropy, stakeholder collaboration, CSR reporting and self-regulation, are demonstrated to be ineffective or even counterproductive in the tobacco industry. Building upon the terminology used in the leadership literature, the paper proposes to differentiate between transactional and transformational CSR arguing that tobacco companies can only operate on a transactional level. As a consequence, corporate responsibility in the tobacco industry is based upon a much thinner approach to CSR and has to be conceptualized with a focus on transactional integrity across the tobacco supply chain. (shrink)

This paper investigates under what conditions a good corporate social responsibility (CSR) can compensate for a relatively poor corporate ability (CA) (quality), and vice versa. The authors conducted an experiment among business administration students, in which information about a financial services company's CA and CSR was provided. Participants indicated their preferences for the company's products, stocks, and jobs. The results show that for stock and job preferences, a poor CA can be compensated by a good CSR. For product preferences, a (...) poor CA could not be compensated by a good CSR, at least when people thought that CA is personally relevant to them. Furthermore, a poor CSR could be compensated by a good CA for product, stocks, and job preferences. (shrink)

This paper aims to contribute to the present debate about business ethics and Corporate Social Responsibility (CSR) that the Journal of Business Ethics is hosting. Numerous contributions argued theoretical frameworks and taxonomies of CSR practices. The authors want to ground in this knowledge and provide further evidence about how companies adopt CSR practices to address stakeholders’ claims and consolidate their trust. Evidence was provided by a longitudinal case study about an Italian food company that is one of the largest producers (...) of baby food. This company reshaped its corporate strategy along three decades through the adoption of CSR practices in order to win stakeholders’ trust about food safety and supply chain behaviour. The empirical exercise was informed by a literature review of the relevant contributions in terms of CSR business practices and levels of efforts to adopt them. In light of this review, the authors adopted for the research framework the taxonomy of business practices proposed by Spiller (2000, “Ethical Business and Investment: A Model for Business and Society”, Journal of Business Ethics 27, 149-160) and the levels of commitment towards CSR proposed by Stahl and Grigsby (1997, Strategic Management; Total Quality & Global Competition (Blackwell, Oxford)). The main findings are discussed in order to argue theoretical implications and identify further areas of research and debate. (shrink)

This paper argues for the existence of two levels of stakeholder dialogue: a micro and a macro level. The first is the one companies have with their own stakeholder groups, the second is a broader social debate among different agents about the role of business in society. The paper argues why the macro level matters for CSR and why it can be called a dialogue. It also underlines the importance of mutual perceptions in the macro-dialogue. For this purpose we present (...) a research done in Spain about how different stakeholder groups perceive each other in relation to CSR and how they perceive the dialogue process. (shrink)

We develop a framework for understanding how lack of clarity in business press coverage of corporate social responsibility functions as a mediated and emergent form of strategic ambiguity. Many stakeholders expect CSR to exhibit clarity, consistency, and discursive closure. But stakeholders also expect CSR to conform to varying degrees of both formal and substantive rationality. These diverse expectations conflict with each other and change over time. A content analysis of press coverage in Denmark suggests that the business media reflect and (...) amplify the ambiguity generated by these shifting demands. We propose that this very public lack of discursive closure provides strategic advantages to CSR stakeholders by rendering the concept of CSR adaptable, resilient, and meaningful to diverse interests. From this perspective, strategic ambiguity emerges from a relational and mediated process, not from the direct intentions of individual stakeholders. Our framework suggests that CSR is best understood not as a clear or consistent agenda, but rather as a forum for sensemaking, diversity of opinion, and debate over the conflicting social norms and expectations attached to corporate activity. (shrink)

Despite the proliferation of studies on corporate social responsibility (CSR), there is a lack of consensus and a cardinal methodological base for research on the quality of CSR communication. Over the decades, studies in this space have remained conflicting, unintegrated, and sometimes overlapping. Drawing on semiotics—a linguistic-based theoretical and analytical tool, our article explores an alternative perspective to evaluating the quality and reliability of sustainability reports. Our article advances CSR communication research by introducing a theoretical-cum-methodological perspective which provides unique insights (...) into how to evaluate the quality of CSR communication. Particularly, we illustrate the application of our proposed methodology on selected U.K. FTSE 100 companies. Our two-phased analysis employed the Greimas Canonical Narrative Schema and the Semiotic Square of Veridiction in drawing meanings from selected sustainability/csr reports. In addition, we present a distinctive CSR report quality model capable of guiding policy makers and firms in designing sustainability/csr reporting standards. (shrink)

Although research on the corporate social responsibility (CSR) dimension of corporate image has notably increased in recent years, the definition and measurement of the concept for academic purposes still concern researchers. In this article, literature regarding the measurement of CSR image from a customer viewpoint is revised and areas of improvement are identified. A multistage method is implemented to develop and to validate a reliable scale based on stakeholder theory. Results demonstrate the reliability and validity of this new scale for (...) measuring customer perceptions regarding the CSR performance of their service providers. With regard to this, CSR includes corporate responsibilities towards customers, shareholders, employees and society. The scale is consistent among diverse customer cohorts with different gender, age and level of education. Furthermore, results also confirm the applicability of this new scale to structural equation modelling. (shrink)

In the last two decades, there has been a pronounced growth of CSR rating agencies that assess corporations based on their social and environmental performance. This article investigates the impact of CSR ratings on the behavior of individual corporations. To what extent do corporations adjust their behavior based on how they rank? Our primary finding is that being dropped from a CSR ranking appears to do little to encourage firms to acknowledge and address problems related to their social and environmental (...) performance. Specific rankings appear not to have a widespread effect of influencing firms to acknowledge negative CSR events and publicly present plans and actions to address them. Whether firms are well or poorly ranked, they appear to focus on and publicly discuss their “positive” CSR activities. We discuss the wider significance of these results as well as the overall significance of CSR rankings for a global economy. (shrink)

This article examines joint action initiatives among small- and medium-sized enterprises in the manufacturing industries in developing countries in the context of the ascendancy of corporate social responsibility and the proliferation of a variety of international accountability tools and standards. Through empirical fieldwork in the football manufacturing industry of Jalandhar in North India, the article documents how local cluster-based SMEs stay coupled with the global CSR agenda through joint CSR initiatives focusing on child labor. Probing further, however, also reveals patterns (...) of selective decoupling in relation to core humanitarian and labor rights issues. Through in-depth interviews with a wide range of stakeholders involved in the export-oriented football manufacturing industry of Jalandhar in North India, the article highlights the dynamics of coupling and decoupling taking place, and how developing country firms can gain credit and traction by focusing on high visibility CSR issues, although the plight of workers remains fundamentally unchanged. The authors revisit these findings in the discussion and concluding sections, highlighting the main research and policy implications of the analysis. (shrink)

By using social media, corporations can communicate about their corporate social responsibility (CSR) to the public without having to pass through the gatekeeping function of the news media. However, to what extent can corporations influence the public’s evaluation of their CSR activities with social media activities and if the legacy news media still act as the primary agenda setters when it comes to corporate reputation have not yet been thoroughly analyzed in a digitized media environment. This study addressed this research (...) gap by looking at the effect of CSR communication through Facebook and news media coverage of CSR on corporate reputation in Switzerland. The results of this longitudinal study show that the salience and tone of news media coverage of CSR were positively related to corporate reputation, even though the news media coverage about CSR was predominantly negative. Thus, reputation was still strengthened even in the face of negative publicity. No effect of CSR communication through Facebook on corporate reputation was found. The results suggest that legacy news media still were influential in determining how the public evaluates corporations in the digital age. (shrink)

In this paper, we examine the relation between corporate social responsibility (CSR) and firm risk in controversial industry sectors. We develop and test two competing hypotheses of risk reduction and window dressing. Employing an extensive U.S. sample during the 1991-2010 period from controversial industry firms, such as alcohol, tobacco, gambling, and others, we find that CSR engagement inversely affects firm risk after controlling for various firm characteristics. To deal with endogeneity issue, we adopt a system equation approach and difference regressions (...) and continue to find that CSR engagement of firms in controversial industry sectors negatively affects firm risk. To examine the premise that firm risk is more of an issue for controversial firms, we further examine the difference between non-controversial and controversial firm samples, and find that the effect of risk reduction through CSR engagement is more economically and statistically significant in controversial industry firms than in non-controversial industry firms. These findings support the risk-reduction hypothesis, but not the window-dressing hypothesis, and the notion that the top management of U.S. firms in controversial industries is, in general, risk averse and that their CSR engagement helps their risk management efforts. (shrink)

This paper analyses empirical evidence of efforts to enable Spanish micro and small manufacturing companies to boost their labour productivity rates through the development of the main pillars of their corporate social responsibility policies. This study aims to develop new approaches and sensibilities towards work from an ethical, values and CSR perspective, showing how internal dimensions of CSR, such those related to relationships with employees and responsibility in processes and product quality, can improve labour performance and labour efficiency, thereby contributing (...) to a better society. The results of a sample of 929 small businesses indicate that the social responsibility policies that most contributed to a short-term increase in labour productivity are those related to internal aspects of the company, in particular its involvement in the quality of processes and products, promotion of innovation and employee care. However, the impact on labour productivity of CSR policies related to external factors, such as relationship with stakeholders and environmental concern, could not be empirically proven in this paper. (shrink)

Employing a time-lagged sample of 371 North American individuals working full time in a wide range of industries, occupations, and levels, we contribute to research on employee outcomes of corporate social responsibility attributions as substantive or symbolic. Utilizing a mediated moderation model, our study extends previous findings by explaining how and why CSR attributions are related with work-related attitudes and subsequent individual performance. In support of our hypotheses, our findings indicate that the relationships between CSR attributions and individual performance are (...) mediated through person–organization fit and work-related attitudes. Additionally, when CSR is perceived as important, substantive CSR is positively related to, and symbolic CSR is negatively related to, perception of fit with the organization. These findings contribute toward our understanding of the complex effect CSR has on employees’ work outcomes. Practical implications and future research directions are discussed. (shrink)

Although interest in Corporate Social Responsibility (CSR) in emerging markets has increased in recent years, most research still focuses on developed countries. The scant literature on the topic, which traditionally suggested that CSR was relatively underdeveloped in emerging markets, has recently explored the context specificity, suggesting that it is different and reflects the specific social and political background. This would particularly apply to local companies, not so much to foreign subsidiaries of multinationals active in emerging markets. Thus far, empirical research (...) that systematically documents a range of CSR activities of local companies and their performance has been scarce. This paper reports the results of a survey conducted among companies in the Mexican auto industry. CSR performance was investigated across three dimensions: environmental, labor, and community, using measures from existing research and global, ' Western' standards of practice, to identify the type of CSR activities and the level of CSR performance that exists, if at all, in the emerging-market context. Results show that local companies do engage in the type of CSR activities commonly associated with CSR in developed countries. To the extent that comparisons could be made, our findings also indicate that CSR activities and levels among the sample are comparable to what is known about CSR in developed-country settings. Moreover, six of the nine CSR dimensions are intercorrelated, which suggests that CSR in the Mexican auto parts industry is more structural than incidental. (shrink)

Many countries have regulations that require firms to engage in minimum levels of corporate social activities in areas such as the environment and social welfare. In this paper, we argue that changes in a firm’s compliance with CS regulations are reflected in its reputation for corporate social responsibility, which affects the firm’s performance. The performance impacts depend on whether the firm’s CSR reputation in the current and prior periods is positive, neutral, or negative. Our theoretical framework draws on the reputation (...) literature and on the concepts of recency bias, which weights the present more heavily than the past, and negativity bias, which weights negative assessments more heavily than neutral or positive assessments. We test our hypotheses on a sample of 7317 banks over 1992–2007 where we compare a bank’s return on assets with its current and prior compliance ratings under the U.S. Community Reinvestment Act. We find that changes in CSR reputation have predictable, asymmetric, and sizeable impacts on firm performance. For example, for an average bank with $1 billion in assets, gaining a positive CSR reputation translates into a rise in profits of 4.04%; gaining a negative CSR reputation results in a drop in profits of − 7.8%. (shrink)

Partnerships between businesses and nonprofit organisations are an increasingly prominent element of corporate social responsibility implementation. The paper is based on two in-depth partnership case studies (Earthwatch-Rio Tinto and Prince's Trust-Royal Bank of Scotland) that move beyond a simple stage model to reveal the deeper-level micro-processes in the selection, design and institutionalisation of business-NGO partnerships. The suggested practice-tested model is followed by a discussion that highlights management issues within partnership implementation and a practical Partnership Test to assist managers in testing (...) both the accountability and level of institutionalisation of the relationship to address any possible skill gaps. Understanding how CSR partnerships are implemented in practice contributes to the broader CSR and partnership literatures a contextspecific level of detail in a systematic way that allows for transferable learning in both theory and practice. (shrink)

Is corporate social responsibility a tool for strategic positioning? While CSR is sometimes used as part of a differentiation strategy, this article analyzes which specific CSR strategies arise in response to competitive pressures. The results suggest that competitive pressures lead firms to increase their positive social actions without necessarily decreasing their social weaknesses. This positive impact varies with specific dimensions of CSR and industry specificities: Competition improves social performance toward core stakeholders to a greater extent than social performance toward peripheral (...) stakeholders. This effect is more pronounced in B2C industries than in other industries. Competition leads firms in “dirty” industries to ignore environmental initiatives. (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)

Growth in CSR-washing claims in recent decades has been dramatic in numerous academic and activist contexts. The discourse, however, has been fragmented, and still lacks an integrated framework of the conditions necessary for successful CSR-washing. Theorizing successful CSR-washing as the joint occurrence of five conditions, this paper undertakes a literature review of the empirical evidence for and against each condition. The literature review finds that many of the conditions are either highly contingent, rendering CSR-washing as a complex and fragile outcome. (...) This finding runs counter to the dominant perception in the general public, among activists, and among a vocal contingent of academics that successful CSR-washing is rampant. (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)

The purpose of this article is to develop a model of how managers perceive the responsibilities of business towards society. The article is based on the survey responses of more than 1,000 managers in eight large international firms. It is concluded that the managerial perceptions of societal responsibilities differ in some respects from the mainstream models found in the corporate social responsibility (CSR) and business ethics literature. The article is an output of RESPONSE: an EU- and corporate-funded research project on (...) managerial perceptions of CSR. (shrink)

Although corporate social responsibility practice increasingly addresses gender issues, and gender and CSR scholarship is expanding, feminist theory is rarely explicitly referenced or discussed in the CSR literature. We contend that this omission is a key limitation of the field. We argue that CSR theorization and research on gender can be improved through more explicit and systematic reference to feminist theories, and particularly those from feminist organization studies. Addressing this gap, we review developments in feminist organization theory, mapping their relevance (...) to CSR. With reference to six major theoretical perspectives in CSR scholarship, we note feminist research relating to each. Drawing upon FOS theory and CSR theory, we then develop an integrated theoretical framework for the analysis of gender issues in CSR. Our framework enables us to identify research strengths in the gender and CSR literature, as well as gaps therein, to open new conversations and to posit future research directions for this emerging area of scholarship. Our paper illustrates how a better grounding of CSR in feminist theory can contribute to CSR research more broadly. (shrink)

The growth in demand for corporate social responsibility information raises the question of how various CSR disclosure items are used by investors, an important stakeholder group driven by instrumental, moral, and relational motives. Prior research examines the instrumental motive to maximize individual shareholder wealth and the moral motive to actualize personal stewardship interests. We contribute to the literature by examining investors’ relational motive to realize positive stakeholder relationships within and between organizations and communities. The relational motive arises when investors look (...) at a company’s treatment of other stakeholder groups as a heuristic to form a perception of how fairly they will also be treated by that company in the future, and thus invest in the company they perceive as fair. Fair treatment in the future matters to the investor who purchases stock from the company or via the capital markets in exchange for becoming a shareholder and thus a residual claimant of the company. As such, the investor expects future cash flows from holding and/or reselling the stock and expects to be treated fairly by the company in the future. We propose that investors, use as a fairness heuristic, CSR disclosure items—CSR investment level or CSR assurance—that represent the company’s commitment to its stakeholders, and that the resulting fairness perception affects the extent to which the CSR disclosure items influence their investment decision. Using responses from 113 investors in an online experiment, we find that fairness perceptions are higher when CSR investment is above the industry average, and that fairness perceptions partially mediate the impact of the CSR investment level on investment amount allocations. We do not find that the presence of CSR assurance is used by investors as a fairness heuristic. Our results are robust to controlling for preferences for financial performance and hence investors’ instrumental motive, and to controlling for individual environmental attitudes, and hence investors’ moral motive. Implications for future research and public policy are discussed. (shrink)

This study examines to what extent different types of CEOs in family firms influence external and internal stakeholder-related CSP as compared to CEOs in nonfamily firms. Linking family CEO and nonfamily CEO with CSR outcomes, we provide evidence that family CEOs are positively associated with both external and internal CSR, whereas nonfamily CEOs within family firms tend to be negatively associated with both external and internal CSR. We show that the incumbent CEO’s age moderates the above relationships, indicating the existence (...) of shifting family priorities and suggesting a tendency toward CSR conformity as the salience of succession concerns increases. (shrink)

The purpose of this paper is to provide a basis for a systematic development of signaling theory on CSR initiatives. The paper proposes signaling theory as a framework supportive of a strategic CSR approach; maps extant research on signaling through CSR initiatives; offers a comprehensive assessment of the most diffused CSR initiatives and discusses their eligibility as signaling devices; and outlines a research agenda to further develop and test signaling theory in business ethics. Specifically, the study reconsiders some key assumptions, (...) identifies key gaps in empirical validation, and proposes directions to extend multiple signal, signaling pattern, and target cases. (shrink)

The few studies that analyze the impact of a combined strategy of innovation and corporate social responsibility on firm performance mostly focus on financial performance. In contrast, the current study considers the simultaneous impact of technological innovations and CSR on firm growth, which provides a measure of medium-term economic performance. With a sample of 213 firms and a two-step procedure, this study reveals the differentiated effects of strategic versus responsive CSR behavior on the two technological innovation types, as well as (...) the effects of the two innovation types on growth. The findings thus indicate that firms with strategic CSR achieve growth through both their product and their process innovations. (shrink)

This paper investigates under what conditions a good corporate social responsibility (CSR) can compensate for a relatively poor corporate ability (CA) (quality), and vice versa. The authors conducted an experiment among business administration students, in which information about a financial services company’s CA and CSR was provided. Participants indicated their preferences for the company’s products, stocks, and jobs. The results show that for stock and job preferences, a poor CA can be compensated by a good CSR. For product preferences, a (...) poor CA could not be compensated by a good CSR, at least when people thought that CA is personally relevant to them. Furthermore, a poor CSR could be compensated by a good CA for product, stocks, and job preferences. (shrink)

Transparency is a crucial condition to implement a CSR policy based on the reputation mechanism. The central question of this contribution is how a transparency policy ought to be organised in order to enhance the CSR behaviour of companies. Governments endorsing CSR as a new means of governance have different strategies to foster CSR transparency. In this paper we discuss the advantages and disadvantages of two conventional policy strategies: the facilitation policy and the command and control strategy. Using three criteria (...) (efficiency, freedom and virtue) we conclude that both strategies are defective. Most attention is paid to the facilitation strategy since governments nowadays mainly use this. In evaluating this strategy we analyse the Dutch case. As an alternative we introduce a third government policy: the development of a self-regulating sub-system. By construing an analogy with the historical development of corporate financial disclosure, we point out that the vital step in the creation of a self-regulating subsystem is the creation of strong informational intermediate organisations. (shrink)

Corporate social responsibility has generally been recognized as corporate pro-social behavior aimed at remediating social issues external to organizations, while political CSR has acknowledged the political nature of such activity beyond social aims. Despite the growth of this literature, there is still little attention given to gender as the starting point for a conversation on CSR, ethics, and the Global South. Deploying critical insights from feminist work in postcolonial traditions, I outline how MNCs replicate gendered neocolonialist discourses and perpetuate exploitative (...) material dependences between Global North/south through CSR activities. Specifically, I address issues of neocolonial relations, subaltern agency, and ethics in the context of gendered global division of labor through the exemplar of Rana Plaza and its aftermath. In all, I offer new directions for CSR scholarship by attending to the intersections of gender, ethics, and responsibility as they relate to corporate actions in the Global South. (shrink)

We posit a key goal of firms’ corporate social responsibility efforts is to influence reputation through carefully crafted communicative practices. This trend has accelerated with the rise of social media such as Twitter and Facebook, which are essentially public message networks that organizations are leveraging to engage with concerned audiences. Given the large number of messages sent on these sites, only some will be effective and achieve broad public resonance. Building on signaling theory, this paper asks whether and how messages (...) conveying CSR-related topics resonate with the public and, if so, which CSR topics and signal qualities are most effective. We test our hypotheses using data on public reactions to Fortune 500 companies’ CSR-focused Twitter feeds, using the retweeting of firms’ messages as a proxy for public resonance. We find resonance is positively associated with messages that convey CSR topics such as the environment or education, those that make the topic explicit through use of hashtags, and those that tap into existing social movement discussions. (shrink)

In this paper, we examine the relationship between Christian religiosity, attitudes towards corporate social responsibility, and CSR behavior of executives. We distinguish four types of CSR attitudes and five types of CSR behavior. Based on empirical research conducted among 473 Dutch executives, we find that CSR attitudes mediate the influence of religiosity on CSR behavior. Intrinsic religiosity positively affects the ethical CSR attitude and negatively affects the financial CSR attitude, whereas extrinsic religiosity stimulates the philanthropic CSR attitude. Financial, ethical, and (...) philanthropic CSR attitudes significantly affect some types of CSR behaviors. However, because religiosity has opposing effects on the three attitudes, the joint mediation effect of the three attitudes is negligible. Furthermore, we find a direct negative influence of intrinsic religiosity on diversity and a direct positive influence on charity. (shrink)

In this paper we argue that the collective grandness of small business is often underestimated in CSR research and policy‐making. We emphasize the importance of understanding the contexts and the ways in which small‐ and medium‐sized companies engage in CSR and how they differ from multinational companies. We suggest that it might be that researchers and practitioners are asking the wrong questions in their ambitions to prove ‘the business case for CSR’. Perhaps we should rather focus on the ‘how’ and (...) the ‘with what impact’ questions to understand better the SME engagement in CSR. (shrink)

Transparency is a crucial condition to implement a CSR policy based on the reputation mechanism. The central question of this contribution is how a transparency policy ought to be organised in order to enhance the CSR behaviour of companies. Governments endorsing CSR as a new means of governance have different strategies to foster CSR transparency. In this paper we discuss the advantages and disadvantages of two conventional policy strategies: the facilitation policy and the command and control strategy. Using three criteria (...) (efficiency, freedom and virtue) we conclude that both strategies are defective. Most attention is paid to the facilitation strategy since governments nowadays mainly use this. In evaluating this strategy we analyse the Dutch case. As an alternative we introduce a third government policy: the development of a self-regulating sub-system. By construing an analogy with the historical development of corporate financial disclosure, we point out that the vital step in the creation of a self-regulating subsys- tem is the creation of strong informational intermediate organisations. (shrink)

This paper is a response to the opening of new lines of research on CSR and SMEs (Thompson & Smith, 1991; Spence, 1999; Moore & Smith, 2006; Spence, 2007). It seeks to explore the business case for CSR in this corporate segment. The paper, which is based on four case studies of medium-sized firms in the automotive sector, took the distinctive approach of trying to understand the nature of CSR-like activities developed not by best-in-class CSR-driven companies but by purely competitiveness-driven (...) firms. The case studies provide explicit evidence that the CSR activities of SMEs and the notion of social capital are interrelated, turning social capital into a powerful instrument to better explain what academic literature has called silent CSR practices . The analysis that follows questions some of the basic tenets that underpin the branch of business ethics that deals with the nature of SMEs' approach to CSR. Four basic concerns, which take the form of propositions for further research, serve as the basis for this analysis: a) A definition of CSR that includes most of the actions taken by all companies in the territory contributes no academic value to the discipline b) Any study of the motivation behind these CSR actions must reflect their essentially pragmatic nature. Actions are linked to social values but also, more importantly, to the nature of the competitive environment c) Business ethics must seek common ground with other more sociological disciplines if it is to explain the reasons behind this type of action d) Any study of this kind of practice requires a dual approach: a) normative when using tools developed by CSR; and b) descriptive and instrumental using the notion of social capital. (shrink)

In this paper we argue that the collective grandness of small business is often underestimated in CSR research and policy-making. We emphasize the importance of understanding the contexts and the ways in which small- and medium-sized companies engage in CSR and how they differ from multinational companies. We suggest that it might be that researchers and practitioners are asking the wrong questions in their ambitions to prove 'the business case for CSR'. Perhaps we should rather focus on the 'how' and (...) the 'with what impact' questions to understand better the SME engagement in CSR. (shrink)

Extant research on political corporate social responsibility (PCSR) has not yet addressed how the populist turn impacts PCSR theory and practice. This conceptual article analyzes how populism influences PCSR across a range of political environments. We draw on signaling and screening theories to develop a conceptual model that advances PCSR literature by proposing an information-centric approach. We highlight the necessity of high-quality information as an enabling condition for effective PCSR-related decision-making, and our model explains how the depreciation of information transparency (...) under populism impacts PCSR strategy. We thus contribute to PCSR literature with a new information-based theorization by showing how PCSR depends on the political environment and by enhancing our understanding of the role of the state in the development of PCSR strategies. (shrink)

In this paper, we draw upon the emerging view of strategic cognition and issue salience and show that CSR giving has evolved into more than an altruistic response to being asked for support, to one which is embedded in the strategic frames of management and which supports organizational identity. The managerial action as a result of such strategic cognition suggests that modern organizations are seeking to develop CSR giving processes that provide them with a competitive advantage. We draw on the (...) resource-based view of organizations and the VRIO framework to provide the theoretical foundations for our argument that CSR implementation in the form of corporate giving to charities can be developed as a dynamic capability. This can provide a competitive advantage by allowing organizations to manage key stakeholder relationships more effectively with benefits which could lead to increased organizational productivity and the ability to execute strategy more effectively. We interview CSR implementation managers from large organizations in Australia and find that the CSR giving process in many firms is evolving into a more sophisticated and strategically motivated process with expectations of a return. Central to this evolution is the appointment of a CSR implementation manager who acts as a boundary spanner between the organization and its key stakeholders. We posit that this corporate investment in their role and supporting structures can lead to the better management of stakeholders by organizations through the dynamic capability of the CSR giving process. We develop a table of best practise to help guide managers entering this sphere. (shrink)

Corporate social responsibility (CSR) has become a much-discussed subject in the business world. The Internet has become one of the main tools for CSR information disclosure, allowing companies to publicise more information less expensively and faster than ever before. As a result, corporations are increasingly concerned with communicating ethically and responsibly to the diversity of stakeholders through the web. This paper addresses the main question as whether CSR information disclosure on corporate websites is influenced by country of origin and/or industry (...) sector. Analysing the websites of 127 corporations from emerging countries, such as Brazil, Chile, China, India, Indonesia, Mexico, Thailand and South Africa, it becomes evident that both country of origin and industry sector have a significant influence over CSR information disclosure on the web (CSRIDOW). Based on the data studied, country of origin has a stronger influence over CSRIDOW than industry sector. (shrink)

In recent years, there has been a noticeable increase in organizational trends to hire irregular workers. This inclination, in a time of great flux and uncertainty, exacerbates human resource issues faced by firms. We argue that corporate social responsibility can be an important antecedent to improve the workplace attitudes of irregular workers and as a result reduce the negative impact on organizations of the increased use of an irregular workforce. Hence, we explore the relationship between perceived CSR and unfairness perception (...) and social relations of subcontracted workers with regular workers. We further attempt to explain these relationships through the mediating effects of psychological contract violation and organizational identity, respectively. Our analysis supports a negative effect of composite and external CSR on unfairness perception and positive effect on social relations. Additionally, our results support partial mediating roles of psychological contract violation and organizational identity. Theoretical and practical implications of the results are also discussed. (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)

Corporate social responsibility (CSR) is about the moral purpose of business and its proper relationship to society. We map the logical structure of CSR—its canonical core—and identify the view of CSR that is most consistent with CSR as driven by moral purpose as Moral CSR (CSRM). The numerous perspectives of CSR, which we term CSR memes, are complements to CSRM. A meme is an idea or usage diffusing within communities. Moral norms and what we term normatively injunctive warrants are implicit (...) in many CSR memes but have received a relative lack of explicit and systematic attention. A norm is an accepted standard for behavior. A warrant is an authoritative or authorizing instruction for behavior. All CSR memes contain three elements—a corporate actor, a relation, and nonmoral normative warrants, which we term constructive warrants. We argue that any CSR meme should include a fourth element—moral normative (injunctive) warrants linking explicitly to moral reasoning. Through sorting key CSR memes by their epistemological and compositional characteristics, we reveal the paucity of explicit attention to injunctive warrants. We resort memes according to social gains or losses, which are the outcomes of societal demand for and business supply of CSR. This analysis yields two proposed improvements for CSR reasoning. The first is a clearer picture of variable use of the term CSR in extant research. The second is how scholars can incorporate more explicitly moral elements of CSR in future work. (shrink)