In contrast to the recent rise to economic importance of offshore finance centres (OFCs), the topic of taxation has so far created little interest among scholars of corporate social responsibility (CSR). This paper makes two contributions to addressing this lacuna. Applying a range of influential normative theories of ethics, it first offers an ethical evaluation of tax havens. Second, the paper examines what use large firms that are headquartered in two OFCs—Bermuda and the Cayman Islands—make of formal CSR tools. The (...) emerging duplicity in tax havenbased companies professing social responsibility highlights once more the political nature of CSR, where at least some firms and/or industries can successfully limit government power to enact regulation as well as shape the discourse around CSR. The study of CSR in OFC-based firms thus calls into question the usefulness of the often quoted definition of CSR as going beyond the law. (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)

Can mandated adoption of corporate social responsibility (CSR) improve firm value? Most CSR adoption is purely voluntary. However, governments regularly encourage CSR adoption with soft regulations that vary from simply endorsing and symbolically supporting CSR to requiring the adoption of specific practices. Governments have resisted fully mandating CSR because there is some concern universally that mandated CSR may reduce firm value. There is, however, no empirical clarity as to whether mandated CSR impedes or improves firm value. (...) We address this uncertainty by analyzing the effects of the mandated adoption of CSR that the government of India legislated in 2014. Drawing on a sample of 1,526 publicly traded firms and deploying a combinative analytical framework comprising an event study, regression discontinuity design, and a difference-in-differences technique, we conclude that India’s CSR mandate did, in fact, increase value for all firms bound by the mandate. This value-enhancing effect was greater for foreign firms relative to domestic firms. Our results refute previous research showing that India’s CSR mandate diminished firm value. (shrink)

This paper provides ways of responding to critical students when teaching business ethics and corporate social responsibility. A common premise of teaching pedagogy is to approach students from their “zone of proximal development”. To get an understanding of students’ critical prior conceptions, the ideal type of the “liberal communist” is invoked as suggestive of how students might think about business ethics and CSR. Two pedagogical approaches are suggested to address students’ a priori scepticism of business ethics and CSR. First, a (...) framework of political views on CSR is presented. Second, approaching CSR by means of “problem based learning” is discussed. Finally, the paper reflects on the role of the business ethics teacher in light of tendencies towards commodification of education in the global economy. (shrink)

In the absence of credible information and corresponding positive feedback from stakeholders, firms have limited incentive to invest in CSR practices. This paper focuses on the under-exploited potential of initiatives designed to overcome the inhibiting effects of information asymmetries on the adoption of socially responsible behaviors. Mechanisms to address information asymmetries can accelerate the adoption of socially responsible practices by increasing the rewards firms receive for responsible behavior, and raise the cost of retaining less responsible behaviors by making (...) them more visible to interested stakeholders. (shrink)

The question of how multinational enterprises respond to local corporate social responsibility expectations remains salient, also in the context of many African governments’ attempts to define and regulate business responsibilities. What determines whether MNEs respond to such local, state-driven expectations as congruent with their global commitment to CSR? Adopting an institutional logics perspective, we argue that a higher global CSR commitment will lead to higher local responsiveness when regulatory distance is low, but it will lead to lower local responsiveness when (...) regulatory distance is high. We find support for our hypothesis using data on 93 MNEs’ responses to the South African state’s Broad-Based Black Economic Empowerment policy. We thus contribute to the global–local CSR literature and show how MNEs’ local CSR responsiveness will be shaped by not only the local context but also their home country and firm-internal environments. (shrink)

Integrating corporate social responsibility (CSR) initiatives in business is one of the great challenges facing firms today. Societal stakeholders require much more from the firm than pursuing profitability and growth. But these societal stakeholders often simply assume that increased societal expectations can easily be accommodated within efficiently run business operations, without much attention devoted to process issues. We build upon the core—periphery thesis to explore potential avenues for firms to add recurring CSR initiatives to their existing business practices. Based on (...) Siggelkow's (Admin Sei Quart 47: 125-159, 2002) analysis of organizational change, we conceptualize seven major patterns of CSR initiative adoption. We develop a new organizing framework showing how a firm can integrate CSR initiatives in business. Within the new framework, each of the seven patterns represents an idiosyncratic path through which recurring CSR initiatives can be included as practices into conventional operations. We also explore the nature of the resulting internal fit between recurring CSR initiatives and business practices. (shrink)

The adoption of the Guiding Principles for Business and Human Rights by the United Nations in 2011 created a new governance instrument aimed at improving the promotion of human rights by business enterprises. While reaffirming states duties to uphold human rights in law, the UNGPs called on firms to promote the realization of human rights within global markets. The UNGPs thus have sought to embed human rights more firmly within the field of corporate social responsibility and to use CSR (...) practices to improve corporate human rights accountability. In this paper, we explore how this incorporation of human rights into the CSR field has affected the business practices and public commitments British firms have made to promote human rights. We analyse the CSR reports published by the 50 largest British firms over a 20-year period starting in the late 1990s and interview senior CSR managers of these firms. We find that these firms have expanded how they articulate their responsibility for human rights over time. These commitments however remain largely focused on improving management practices such as due diligence and remediation procedures. Firms are often both vague and selective about which substantive human rights they engage with in light of their concerns about their market competitiveness and broader legitimacy. These outcomes suggest that, while firms cannot completely resist the normative pressures exerted by the CSR field, they retain significant resources and agency in translating such pressure into concrete practices. (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)

Corporate social responsibility has been increasingly embraced by corporations to demonstrate effort to reduce negative environmental and social externalities resulting from their business activities. CSR covers a wide range of issues, including environmental concerns, occupational health and safety, local community social-economic welfare and workers’ rights and welfare issues. Through a detailed content analysis of the CSR-related documents on the websites of the top container shipping companies in the world, this paper examines CSR adoption in the container shipping business. The (...) analysis reveals that while institutional pressure plays an important role, shipping companies are more sensitive to market demands and their focus on CSR elements is selective depending on anticipated customer expectations. (shrink)

This paper offers insights into corporate social responsibility (CSR) consulting in Greece. It sheds light on perspectives of how socially responsible business conduct is shaped by consultancies in a national business environment where such an essential aspect of organizational commitment and behavior exhibits comparatively little resonance among companies and is primarily induced by supranational and international policy schemes as well as foreign competitors. Drawing from long interviews with consulting professionals, we explore key topics: the domestic CSR (consulting) industry's characteristics, issues (...) pertaining to the engagement with clients, the endorsement of CSR standards and initiatives, along with the consultants' perspective on institutional dynamics and their prospects with respect to the future of CSR in Greece. In this context, we aim to indicate trends on CSR implementation, pressures exerted on consultants, and managerial attitudes towards corporate responsibility. Our findings illustrate an oligopolistically structured market that encourages consultancies to compete intensely, the consultants' limited capacity to influence the business behavior of their clients, with the latter to adopt a promotional communicative approach to CSR, as well as a lack of institutional coordination and mechanisms that will materially embed social responsibility in the strategic management of business. (shrink)

This article investigates the development of research in the field of CSR in China. The justification for this is that (i) there is evidence that CSR is emerging as a management practice and management field internationally; (ii) there is a general interest in the distinctiveness or comparability of management and management research in Asia and China; (iii) there is evidence that CSR is growing as a management issue in China; and (iv) yet, the mainsprings of this are very different from (...) those in Western business systems. This article adopts a methodology used in wider analysis of CSR in management research (Lockett et al., Journal of Management Studies 43, 2006, 115) to bring forth comparisons over the salience, focus and nature of CSR in China research. It finds a rapidly growing salience of CSR in China research, albeit from a low base. It parallels Lockett et al.'s (2006) finding of a 'thickening' of CSR research focus from early concerns with Ethical issues only to greater attention to Social, Environmental and Stakeholder concerns. It also generally parallels Lockett et al.'s (2006) findings on the balance of research methodologies deployed. The significance of the findings for future CSR research in China is considered both for the notion of a CSR field of research and for our understanding of the development of CSR in China. (shrink)

Proactive corporate social responsibility (CSR) involves business practices adopted voluntarily by firms that go beyond regulatory requirements in order to actively support sustainable economic, social and environmental development, and thereby contribute broadly and positively to society. This empirical study examines the role of the economic, social and environmental dimensions of proactive CSR on the association between three specific capabilities—shared vision, stakeholder management and strategic proactivity—and financial performance in small and medium enterprises (SMEs). Using quantitative data collected from a sample of (...) 171 Australian SMEs in the machinery and equipment manufacturing sector and employing structural equation modelling, we find that the adoption of practices in each CSR dimension by SMEs is influenced slightly differently by each capability, and affects financial performance differentially. The study also demonstrates the importance of the interaction between the three dimensions of proactive CSR in positively moderating the deployment of each individual CSR dimension to generate financial performance. Paying primary attention to the economic dimension of proactive CSR and selectively focusing on social and environmental elements of proactive CSR that drive and support the economic dimension are of key importance to sustainable long-term financial success for SMEs. (shrink)

We seek to add to the Corporate Social Responsibility (CSR) and Sustainable Development (SD) literature through the empirical study of Latin American firm membership in the United Nations Global Compact (GC) and Global Report Initiative (GRI). Within an institutional-based framework, we explore through three filters – commercial, state-signaling, and distinguished peers – the impact of normative and mimetic pressures associated with GC/gri membership. Our sample includes 207 public firms from six Latin American countries (Argentina, Brazil, Chile, Colombia, Mexico, and Peru). (...) Our results suggest Latin American firms from countries with a greater European influence (normative pressure) are twice as likely to be enrolled in the GC/gri. Additionally, we find that Latin American firms listed on the NYSE (mimetic pressure) are also twice as likely to sign up under the GC/gri. Hence, the normative and mimetic pillars of institutional theory are found to be significant factors for Latin American firms adopting sustainability initiatives. (shrink)

PurposeBanks spend thousands of dollars on several CSR activities and communicating the same to defined stakeholders becomes a strategic task that must be artfully managed by the banks. Bank web sites now represent a useful communication platform in the reportage of CSR activities. This paper aims to report on CSR reportage amongst four leading banks in Ghana. Two of them have won CSR industry awards while the others have not.Design/methodology/approachA case study approach was adopted using Hinson et al.'s online CSR (...) framework to analyze CSR reportage in the four banks. Two of them had previously won CSR awards at a Ghana Banking Awards ceremony in the last five years, and two had not. The data drawn from the banks were analyzed within and across the four cases.FindingsAgricultural development bank, the bank with the most socially responsible bank of the year awards, has the weakest online CSR reportage in the study with just one CSR report online.Originality/valueCSR communication is a rapidly evolving field of scholarship and this study adds to the extant literature from a developing economy banking perspective. (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 study examines CSR engagement by Zimbabwean SMEs through their practices and procedures. A qualitative approach was adopted, involving 16 in-depth interviews with key decision makers of ICT SMES in Zimbabwe. The study makes finds that Understanding of CSR by SMEs is patchy, their approach to selecting and executing CSR activities is ad hoc, unstructured and not supported by dedicated budgets while decision making rests solely with the CEO who values and upbringing plays a defining role in this process. The (...) study presents useful insights from a developing world context on CSR characteristics by SMEs. (shrink)

This paper examines how Japanese multinational companies manage corporate social responsibility (CSR). It considers how the concept has come to be framed within Japanese business, which is increasingly globalized and internationally focused, yet continues to exhibit strong cultural specificities. The discussion is based on interviews with managers who deal with CSR issues and strategy on a day-to-day basis from 13 multinational companies. In looking at how CSR practice has been adopted and adapted by Japanese corporations, we can begin to see (...) what implications arise from the fact that CSR is a Western-led concept, so opening up critical questions about the future development and evolution of CSR practice within a global context. In being exposed to the concept of CSR as practiced vigilantly in western countries, Japanese multinational company managers have certainly come to re-evaluate aspects of business likely to need rectifying (with potential concerns being gender inequalities, discrepancies in employee conditions, and issues over human rights and supply chains). Japan can be thought to be lagging behind in its understanding and adoption of CSR, in part because corporations do not necessarily state their policies as formally as might be expected. Yet, by analyzing more deeply the kinds of responses gained from CSR managers in Japan (and by placing their remarks within a broader context of Japanese culture and business practices) a far more subtle and revealing picture becomes apparent, not least a more complex picture of the local/global interaction of the frames of reference of corporate responsibility. (shrink)

The state is a key driver of corporate social responsibility across developed and developing countries. But the existing research provides comparatively little knowledge about: (1) how companies strategically manage the relationship with the state through corporate social responsibility (CSR); (2) how this strategy takes shape under the influence of political institutions. Understanding these questions captures a realistic picture of how a company applies CSR to interacting with the state, particularly in countries where the state relationship is critical to the business (...) operation. This article draws on political legitimacy as a useful concept to directly address both strategic and politically embedded natures of CSR. This work extends the currently under-specified political implication of the strategic view of CSR and provides fresh insights to the political legitimacy research by specifying a typology of CSR-based legitimacy strategies and its contextual variation. China and Russia are the focal settings. A qualitative analysis of business—state interaction cases is done using a database that contains the majority of CSR reports published in Chinese and Russian as the end of 2009. As a result, this paper identifies four qualitatively different types of CSR-based political legitimacy strategies and reveals how the adoption of these strategies differs across Chinese companies, Russian companies, and multinational corporations. (shrink)

After providing an overview of Corporate Social Responsibility (CSR) research in different contexts, and noting the varied methodologies adopted, two robust CSR conceptualizations – one by Carroll (1979, ‘A Three-Dimensional Conceptual Model of Corporate Performance’, The Academy of Management Review 4(4), 497–505) and the other by Wood (1991, ‘Corporate Social Performance Revisited’, The Academy of Management Review 16(4), 691–717) – have been adopted for this research and their integration explored. Using this newly synthesized framework, the research critically examines the CSR (...) approach and philosophy of eight companies that are considered active in CSR in the Lebanese context. The findings suggest the lack of a systematic, focused, and institutionalized approach to CSR and that the understanding and practice of CSR in Lebanon are still grounded in the context of philanthropic action. The findings are qualified within the framework of existing contextual realities and relevant implications drawn accordingly. (shrink)

While Corporate Social Responsibility (CSR) is often seen to involve voluntary and deliberative approaches such as certification, governments have recently stepped into the picture through national legislation. France’s Law on Duty of Vigilance adopted in 2017 is a landmark case of such legislation. Years of voluntary CSR certification schemes led by Civil Society were replaced by a new philosophy of fighting for mandatory CSR controlled by a judge. We depict the change of mindset and the related change of roles inside (...) the coalition of Civil Society actors represents a Machiavellian Moment. The combination of collective civil society actors’ roles (namely nongovernmental organizations and labor unions) as Machiavellian _Virtue_ with disruptive events as Machiavellian _Fortuna_ made the law’s adoption possible. Based on this case study, we provide an analysis of civil society roles in the development of CSR-related legislation. (shrink)

Corporate social responsibility is a complex discipline that not only demands responsible behavior in production processes but also includes the concepts of communicative transparency and dialogue. Stakeholder dialogue is therefore expected to be an integrated part of the CSR strategy :323–338, 2006). However, only few studies have addressed the practice of CSR stakeholder dialogue and the challenges related hereto. This article adopts a postmodern perspective on CSR stakeholder dialogue. Based on a comprehensive single case study on stakeholder dialogue in a (...) global dairy company, we focus on the complexity of CSR dialogue with multiple stakeholders. Drawing on a critical reflexive methodology :1265–1281, 2007), we develop the research question: How is CSR multi-stakeholder dialogue practiced, experienced, and articulated in an empirical context? The purpose is to understand the underlying assumptions, expectations, and principles guiding CSR multi-stakeholder dialogue in an empirical setting, as we focus on how key stakeholders articulate and anticipate the values of stakeholder dialogue and how the actual stakeholder dialogues are enacted. The findings of the study differ significantly from the ideals of transparent and agenda-free stakeholder dialogue. Rather, the study shows an overall tension between ideal and practice, supporting the progressive importance of the dialogue process in itself as an essential part of the end goal. The implication of this is a growing pressure on creating transparency about the positioning and negotiation of roles throughout the dialogue process. (shrink)

Governments are widely viewed by academics and practitioners as the key societal actors who are capable of compelling businesses to practice corporate social responsibility. Arguably, such government involvement could be seen as a technocratic device for encouraging ethical business behaviour. In this paper, we offer a more politicised interpretation of government engagement with CSR where “CSR” is not a desired form of business conduct but an element of discourse that governments can deploy in structuring their relationships with other social actors. (...) We build our argument through a historical analysis of government CSR discourse in the Russian Federation. Laclau and Mouffe's social theory of hegemony underpins our research. We find that “CSR” in the Russian government’s discourse served to legitimise its power over large businesses. Using this case, we contribute to wider academic debates by providing fresh empirical evidence that allows the development of critical evaluation tools in relation to governments’ engagement with “CSR”. We find that governments are capable of hijacking CSR for their own self-interested gain. We close the paper by reflecting on the merit of exploring the case of the Russian Federation. As a “non-core”, non-western exemplar, it provides a useful “mirror” with which to reflect on the more widely used test-bed of Western industrial democracies when scrutinising CSR. Based on our findings, we invite other scholars to adopt a more critical, politicised stance when researching the role of governments in relation to CSR in other parts of the world. (shrink)

Proactive corporate social responsibility (CSR) involves business strategies and practices adopted voluntarily by firms that go beyond regulatory requirements in order to manage their social responsibilities, and thereby contribute broadly and positively to society. Proactive CSR has been less researched in small and medium enterprises (SMEs) compared to large firms; and, whether SMEs are ideally placed to gain competitive advantage through such activity therefore remains a point of debate. This study examines empirically the association between three specified capabilities (shared vision, (...) stakeholder management and strategic proactivity), proactive CSR and financial performance in SMEs. Using quantitative data collected from a sample of 171 SMEs in the machinery and equipment sector of the Australian manufacturing industry, we find that all specified capabilities are positively associated with adoption of proactive CSR by SMEs, and that proactive CSR is, in turn, associated with an improvement in firm financial performance. Evidence of a fully mediating role for proactive CSR on the association between capabilities and financial performance presented in this study aligns with RBV theory that suggests adoption of value-creating strategies that make the most effective use of a firm’s capabilities is essential to financial success. The study contributes to the CSR literature by demonstrating a case for SMEs being able to maximise financial returns whilst proactively making progress towards CSR. (shrink)

Corporate social responsibility (CSR) is a concept that has acquired a new resonance in the global economy. With the advent of globalization, managers in different contexts have been exposed to the notion of CSR and are being pressured to adopt CSR initiatives. Yet in view of vastly differing national cultures and institutional realities, mixed orientations to CSR continue to be salient in different contexts, oscillating between the classical perspective which considers CSR as a burden on competitiveness and the modern perspective (...) that views CSR as instrumental for business success. Capitalizing on the two‐dimensional CSR model developed by Quazi and O’Brien, Journal of Business Ethics, 25, 33–51 (2000), this article attempts to gauge managerial perspectives toward CSR in Lebanon. An empirical study of 119 Lebanese managers reveals that the majority of respondents (83 percent) are favorably inclined toward CSR with about 20 percent adhering to the modern paradigm, more than 50 percent adhering to a philanthropic view and 18 percent fitting into the classical camp. The findings are discussed and cross‐cultural implications drawn accordingly. (shrink)

Although existing research evaluates the growth and motivations behind global corporate social responsibility activity, there is little understanding whether these growing commitments generate strategic benefits to their adherents. In this article, we analyze the organizational attributes that underlie the firm’s ability to generate competitive advantage from the adoption of a global CSR framework. We develop hypotheses on economic and reputational benefits and test whether firm performance, organizational resources, and access to business and CSR networks determine these benefits in CSR (...) frameworks. Results from a survey of 213 Spanish global compact business participants strongly support our arguments. (shrink)

The pharmaceutical sector, an industry already facing stiff challenges in the form of intensified competition and strategic consolidation, has increasingly become subject to a range of pressures. Crucially, in common with other large-scale businesses, pharmaceutical firms find themselves ‹invited’ to respond positively to the corporate ‹social’ responsibility (CSR) expectations of their stakeholders. Consequently, individual managers will almost certainly be obliged to engage in some form of stakeholder dialogue and this, in turn, means that they will have to make difficult choices (...) about which practices to adopt. This real-world management predicament runs parallel to an academic interest in CSR stakeholder dialogue theory and models. Accordingly, the approach of this paper is to focus primarily on the academic debate surrounding stakeholder dialogue, by reviewing past attempts to research and theorise the subject, by identifying gaps and weaknesses in the literature, and by proposing a new analytical model. The central aim of the proposed new model is to offer a unified, structured, systematic, and comprehensive approach to CSR decision making whilst simultaneously providing a practical framework for CSR executives who face the challenge of responding in an effective manner to stakeholders. The model outlined here is currently being employed to conduct international comparative empirical research into stakeholder dialogue practices amongst UK and German pharmaceutical firms. In the longer term the intention is to use the model to undertake international comparative research encompassing a broader range of countries and industries. (shrink)

Corporate social responsibility (CSR) is a concept that has acquired a new resonance in the global economy. With the advent of globalization, managers in different contexts have been exposed to the notion of CSR and are being pressured to adopt CSR initiatives. Yet, in view of vastly differing national cultures and institutional realities, mixed orientations to CSR continue to be salient in different contexts, oscillating between the classical perspective which considers CSR as a burden on competitiveness and the modern perspective (...) that views CSR as instrumental for business success. Capitalizing on the two-dimensional CSR model developed by Quazi and O'Brien (Journal of Business Ethics 25, 33-51, 2000), this article assesses managerial perspectives towards CSR in three neighboring Middle Eastern countries (Lebanon, Syria and Jordan) through an empirical study involving 333 managers. The findings lend support to the Quazi and O'Brien model (2000), suggesting some commonalities in CSR orientations as well as minor divergences. The findings are discussed and cross-cultural implications drawn accordingly. (shrink)

Grounded in institutional theory, this study provides an overview of the corporate social responsibility initiatives of Turkey's 30 largest corporations through a thematic content analysis. The study focuses on the G-20 member Turkey and investigates the influence of isomorphism mechanisms on the adoption of CSR initiatives in a developing country context. The aim of this study is to integrate Carroll's CSR dimensions, the type of CSR engagement and coercive, mimetic and normative isomorphism mechanisms proposed by institutional theory. Through this (...) integration the study makes a unique contribution to the literature by providing a different perspective. Findings reveal industry characteristics do not influence the selection of CSR initiatives. While business-to-business companies focus on CSR activities linked to their core business functions, business-to-consumer companies focus on CSR initiatives that are more discretionary, varied and philanthropic. In addition, findings show that multinational corporations implement CSR initiatives at the global level rather than focusing on local needs. (shrink)

While there are many studies that address how well Japanese companies have adopted explicit CSR practices, our understanding of their own views on such practices is still limited, particularly of the difference in their views before and after the process of making implicit CSR explicit. The present research thus aims to address this apparent change by providing comparative case studies of two Japanese companies selected from two different time periods. The findings indicate there is a continuity observable in the mindset (...) of these companies not a change. This contradicts existing literature and suggests that the process of making CSR explicit has not been accompanied by any real change in their mindset. The result shows that ethically questionable practices have been going on behind the explicitly articulated CSR policies and implies the difficulties of delegating the power to address societal issues to business organisations. This is important particularly now when the expectations of the public regarding the responsibilities of business towards society are on the rise. (shrink)

Corporate social responsibility has become of great interest to both researchers and practitioners alike with much discussion on whether the costs outweigh the performance implications. CSR has become a firm strategic tool as firms recognize that the customer value proposition and CSR is integrated with the focus on how to differentiate the firm from the view of the customer. We utilized market orientation theory as our foundation for our research as it explains how organizations adapt to their customer environment to (...) develop competitive advantages. With the current customer focus on CSR, MO assists the field in identifying a possible firm differentiation. Our research found that firms that ranked high on CSR correlated positively to performance. We also found our theoretically developed constructs of firm customer orientation and firm market orientation correlated with the firm adopting CSR. The results also indicated that CSR positively mediates CO and MO to firm performance. As past research had mixed results over the direct relation of MO to performance, our research suggests that CSR may be the missing variable to explain the MO/performance relationship. (shrink)

The instrumental benefits of firm’s CSR activities are contingent upon the stakeholders’ awareness and favorable attribution. While social media creates an important momentum for firms to cultivate favorable awareness by establishing a powerful framework of stakeholder relationships, the opportunities are not distributed evenly for all firms. In this paper, we investigate the impact of CSR credentials on the effectiveness of social media as a stakeholder-relationship management platform. The analysis of Fortune 500 companies in the Twitter sphere reveals that a higher (...) CSR rating is a strong indicator of an earlier adoption, a faster establishment of online presence, a higher responsiveness to the firm’s identity, and a stronger virality of the messages. Incidentally, the higher CSIR rating is also found to be associated with the stronger virality. Our findings also suggest that socially responsible firms can harvest proactive stakeholders’ participation without investing more resources. As the first study that conceptualizes the social media as a proponent of CSR, this paper contends that “being socially responsible” makes more practical sense for firms with the rise of social media. (shrink)

This paper investigates whether the pattern of firms’ corporate social responsibility activities affects firm value. If firms do permanently CSR activities for strategic purposes, firms’ value is more likely to increase. Using firms known to do CSR in Korea, we examine the valuation effect by adopting an earnings response coefficient model and document firms with permanent CSR activities, which show higher ERCs than other firms regardless of the level of CSR activities. This result partly explains the inconsistency among the results (...) of previous studies by showing the differential implication for firm value depending on the CSR activity pattern. Also, the results of our paper imply that investors need to consider the pattern of firms’ CSR activities in their economic decision making. (shrink)

Corporate social responsibility (CSR) has been recently conceptualized and studied as a political phenomenon. Most debates in this scholarship have thus far focused on normative issues. Less attention has been paid to the explanatory potential of CSR research grounded in political theory and philosophy. In this article, we conduct a pragmatist reading of political scholarship on CSR and seek to deploy existing knowledge for research pursuing political explanation. We argue that the political ontologies that underlie scholarship on CSR can be (...) used to transform normative and descriptive research also for explanatory uses. We show how ontologies vary in terms of potential research objects and scopes of political explanation, and argue that the main types of political-ontological stances adopted in scholarship on CSR, foundational and post-foundational stances, offer explanatory analysis of different schematic guidelines. Our pragmatist reading of previous research and an empirical case illustration of political explanation of change in corporate responsibility in the biofuel industry demonstrate the opportunities, limitations, and challenges different political-ontological commitments provide for political explanation. (shrink)

Communication, as a discipline that generates a rich body of literature on CSR, has become a critical contributor to CSR knowledge in social science. However, limited research exists to understand how CSR knowledge is constructed and diffused in the discipline. This study thus intends to unpack the knowledge construction process of CSR research in the communication discipline from a network perspective. Invisible college was adopted as the conceptual framework. Article and theory/concept networks were constructed with 290 peer-reviewed articles from 61 (...) communication journals between 1980 and 2018. Results showed that in the past four decades, CSR literature in communication has been growing and maturing, as evidenced by the increasing volume and diversity of theories and concepts applied. Furthermore, this body of literature tends to gravitate toward certain selected groups of theories and concepts, resulting in denser article networks over time. Our findings reflected a substantial influence of management and psychological perspectives on CSR research in communication. Additionally, the results showed that public relations concepts and theories have influenced CSR research across different communication subfields such as advertising and organization communication. The study expects the continuation of the plurality of voices as to how communication researchers will approach CSR and what specific topics may gain popularity in future research. (shrink)

The paper goes beyond critique to read institutional approaches, specifically institutional logics of CSR in India and their management by Indian firms, from a post-colonial location, to explore decolonising possibilities. Drawing on post-colonial approach of catachrestic reading, it reads institutional logics of CSR literature to argue against a linear hierarchical travel of western CSR logic into India, which is then adapted/adopted/translated or decoupled, along with the secondary status this implies for India; and suggests that Indian and western CSR logics are (...) competing logics. It argues that these competing logics are non-core, but significant and need to be managed by Indian firms. An exploratory survey supports this argument. It also suggests a few testable propositions for CSR institutional logics using “deferment of routine development” and “strategic ambiguity in meanings” as mechanisms. In addition, it shows that decolonising purpose can also be realised by having cross-paradigmatic engagements with mainstream management and organisation studies scholarship such as institutional approaches. (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)

Nanotechnologies are enabling technologies which rely on the manipulation of matter on the scale of billionths of a metre. It has been argued that scientific uncertainties surrounding nanotechnologies and the inability of regulatory agencies to keep up with industry developments mean that voluntary regulation will play a part in the development of nanotechnologies. The development of technological applications based on nanoscale science is now increasingly seen as a potential test case for new models of regulation based on future-oriented responsibility, lifecycle (...) risk management, and upstream public engagement. This article outlines findings from a project undertaken in 2008–2009 for the UK Government’s Department of Environment, Food and Rural Affairs (DEFRA) by BRASS at Cardiff University, involving an in-depth survey both of current corporate social responsibility (CSR) reporting in the UK nanotechnologies industry, and of attitudes to particular stakeholder issues within the industry. The article analyses the results to give an account of the nature of corporate social performance (CSP) within the industry, together with the particular model of CSR operating therein (‘do no harm’ versus ‘positive social force’). It is argued that the nature of emerging technologies requires businesses to adopt particular visions of CSR in order to address stakeholder issues, and that the nanotechnologies industry presents specific obstacles and opportunities in this regard. (shrink)

Multinational companies (MNCs) frequently adopt corporate social responsibility (CSR) activities that are aimed at providing ‘public goods’ and influencing the government in policymaking. Such political CSR (PCSR) activities have been determined to increase MNCs’ socio-political legitimacy and to be useful in building relationships with the state and other key external stakeholders. Although research on MNCs’ PCSR within the context of emerging economies is gaining momentum, only a limited number of studies have examined the firm-level variables that affect the extent to (...) which MNCs’ subsidiaries in emerging economies pursue PCSR. Using insights from resource dependence theory, institutional theory, and the social capital literature, we argue that MNCs’ subsidiaries that are critically dependent on local resources, have greater ties to managers of related businesses and to policymakers, and that those that are interdependent on the MNCs’ headquarters and other foreign subsidiaries, are more likely to be involved in PCSR. We obtain support for our hypotheses using a sample of 105 subsidiaries of foreign firms that operate in India. Our findings enhance our understanding of the factors that determine MNCs’ political CSR in emerging economies. (shrink)

There is a lack of theoretical consensus on how multinational enterprises (MNEs) should implement corporate social responsibility (CSR) to build legitimacy, particularly those operating in the smaller Asian emerging market context, where current growth in the global economy is being felt more acutely than elsewhere. This paper argues for theoretical integration of business ethics (BE) and international business (IB) research to address this concern. Hence, we explore the management of CSR strategies by MNE subsidiaries with specific interest on their proactive (...) adoption of strategic CSR to obtain legitimacy in a foreign host country. Drawing on the recent CSR literature and related theories, including stakeholder theory and institutional theory, propositions and a conceptual framework are developed and presented. The framework integrates BE and IB concepts on the different dimensions of CSR and provides a theoretical derived explanation of the process for strategic adoption of global through to more local CSR strategies by MNE subsidiaries to build legitimacy in an emerging market context. In addition, the framework provides valuable insights into the adoption of different ethical approaches or CSR strategies based on the level of ethical pressure in a host country and the degree of CSR ingrainedness in the parent company. (shrink)

Scholarship on Corporate Social Responsibility has progressed to encompass a variety of theoretical frameworks. The adoption of Stakeholder Theory is prominent with regard to CSR among big businesses but its applicability towards micro and small businesses is contested. Micro and small businesses possess distinct differences most notably their less formal structure and more pronounced indigenous cultural diversity. To expand scholarship on CSR, this research explores the relatively less studied realm of micro businesses or informal businesses. Due to their rudimentary (...) structure, micro businesses normally operate with other organizations, institutions, and each other, and are thus intricately linked with the local community. Hence, this research explores a locality and institution where micro businesses thrive—Jelutong wet market in Penang, Malaysia. This research offers a rare and arguably novel perspective. Firstly, the micro businesses are operating alongside and constantly interacting with each other within the institutional setting of a wet market. Secondly, the said wet market is located in Penang, Malaysia that is highly diverse in terms of ethnicity, culture, religion, language, age, and socio-economics. The fieldwork employs multiple local languages for a high degree of authenticity and richness in data. Thirdly, this research adopts the methodology of phenomenology with a multi-layered approach. The fieldwork consists of thirty primary interviews followed by five verification interviews all conducted in local languages the respondents are most comfortable in expressing themselves, fifteen non-participant observations, and ten participant observations. An abductive research strategy is adopted and first-order constructs in the form of everyday typifications are adduced. The first-order constructs are analyzed along the layers of Carroll’s Pyramid of CSR. Subsequently, the second-order constructs are iteratively analyzed and three typologies on CSR among micro businesses emerged. Finally, the findings from the second-order constructs are superimposed back onto the Pyramid of CSR. A different Pyramid of CSR emerges with fresh insights on the phenomenon of CSR among micro businesses. Retroductive reflection, reasoning, and analysis reveal Social Capital Theory as the most suitable theoretical framework and the implications for CSR scholarship are discussed. (shrink)

This paper investigates the influence of board network centrality on corporate social responsibility decoupling. CSR decoupling refers to the gap between corporate internal and external actions in CSR practices. Specifically, we measure CSR decoupling as the difference between corporate social disclosure and corporate social performance. This paper uses a sample of Chinese A-share listed firms during 2009–2018, takes the technical dimension score and content dimension score of RKS ratings as proxies of CSD and CSP, and obtains CSR decoupling as the (...) difference between CSD and CSP. Our results show that board network centrality is positively related to over-decoupling in the pre-adoption period of the new environmental law but negatively related to over-decoupling in the post-adoption period and centrality is not related to under-decoupling in the pre-adoption period but a significantly positive related in the post-adoption period. Our finding reveals a complex role of the board network in CSR practices in China. (shrink)

The present study analyzes the key drivers facilitating corporate social responsibility practices in large-scale organizations of North-West region of India. Further research is using Carroll’s model of CSR responsibility as a basis to develop a strategic framework that demonstrates transition from economic to holistic approach. Carroll’s CSR model focuses on four aspects: economic, legal, ethical, and philanthropic responsibilities. This research has been taken to understand whether there is a transition in Indian large-scale organizations from its primary focus on economic responsibilities (...) to legal, ethical, and philanthropic responsibilities to adopt holistic approach. Results are indicative of the fact that Indian economy has given considerable importance to social responsibility practices, and clear transition can be observed from economic to holistic approach. (shrink)

Wittgenstein’s “Lectures on Religious Belief” (LRB) provide a source for as yet unexplored connections to religious ideas as treated in Robert N. McCauley’s book Why Religion is Natural and Science is Not (2013), and to other CSR scholars who focus attention on how “cognitively speaking it is religion that is natural and science that is largely unnatural.” Tensions are explored in this paper between our “maturationally natural” religious inclinations to adopt religious ideas and the “unnatural” demands sometimes made upon people, (...) either a) by imposition of evidentialist norms over religious utterances, or b) by an agent’s adherence to perceived demands of theological correctness and to a particularly demanding conception of genuine or authentic faith. Wittgenstein uses Bertrand Russell and Father O'Hara to articulate these two tensions, and to offer alternatives which to some degree assuage them. I argue that such tensions are not only illuminating of the more and less helpful models of the relationship between reason and faith, but also open up new research questions which connect contemporary CSR and Wittgensteinian (or more broadly Continental) approaches to philosophy of religion. (shrink)

The literature on antecedents of corporate social responsibility strategies of firms has been predominately content driven. Informed by the managerial sense-making process perspective, we develop a contingency theoretical framework explaining how political ideology of managers affects the choice of CSR strategy for their firms through their CSR mindset. We also explain to what extent the outcome of this process is shaped by the firm’s internal institutional arrangements and external factors impacting on the firm. We develop and test several hypotheses using (...) data collected from 129 Chinese managers. The results show that managers with a stronger socialist ideology are likely to develop a mindset favouring CSR, which induces the adoption of a proactive CSR strategy. The CSR mindset mediates the link between socialist ideology and CSR strategy. The strength of the relationship between the CSR mindset and the choice of CSR strategy is moderated by customer response to CSR, industry competition, the role of government, and CSR-related managerial incentives. (shrink)

To date, the value of corporate social responsibility (CSR) activities has primarily been measured through the company’s reputation, with little attention given to exploring whether there are internal influences between CSR and other management practices. We argue that the efficacy of CSR extends beyond a company’s reputation for managing social and environmental concerns; in particular, it can influence other business practices such as risk management. Our results suggest that (a) overall, firms with better CSR performance are more likely to adopt (...) integrated risk management practices and (b) CSR activities that target both primary stakeholders and secondary stakeholders are equally important in facilitating the adoption of such risk management practices. Theoretically, we contribute to the CSR literature by providing a possible mechanism for risk reduction and insurance-like effects of CSR. Practically, we provide managerial implications demonstrating that the efficacy of CSR should not be viewed in isolation of other business practices. (shrink)

The article examines the effects of non-financial disclosure on corporate social responsibility. We conceptualise trade-offs between two ideal types in relation to CSR. Whereas self-regulation is associated with greater flexibility for businesses to develop best practices, it can also lead to complacency if firms feel no external pressure to engage with CSR. In contrast, government regulation is associated with greater stringency around minimum standards, but can also result in rigidity owing to a ‘one-size-fits-all’ approach. Given these potential trade-offs, we ask (...) how mandatory non-financial disclosure has been shaping CSR practices and examine its potential effectiveness as a regulatory instrument. Our analysis of 24 OECD countries using the Asset4 database shows that firms in countries that require non-financial disclosure adopt significantly more CSR activities. However, we also find that NFD regulation does not lead to lower levels of corporate irresponsibility. Furthermore, our analysis demonstrates that, over time, the variation in CSR activities declines as firms adopt increasingly similar practices. Our study thereby contributes to understanding the impact of government regulation on CSR at firm level. We also discuss the limits of mandatory NFD in addressing regulatory trade-offs between stringency and flexibility in the field of corporate social responsibility. (shrink)

Recent academic articles point to an increased vagueness and overlap in concepts related to business ethics and corporate responsibility. Further, the perception of these notions can differ in the small-business world from the original academic definitions. This article focuses on the cognition of small-business owner-managers. Given the impact of small-business owner–managers on their ventures, corporate responsibility and ethical issues can take a different route in SMEs. The small-business owner–manager is able to shape the corporate culture and to enact values other (...) than profit. Adopting a cognitive perspective, we have identified how the small-business owner–manager makes sense of notions linked to corporate social responsibility (CSR) and business ethics. The concept of sensemaking has recently been applied to CSR (Basu and Pallazzo, 2008; Cramer et al., 2006). Applying a cognitive perspective to small-business owners may help in explaining specific phenomena found within small-business ownership. For this research, the Repertory Grid Technique (RGT) is used, a method that has not previously been widely applied in the business and society field.Our findings to an extent invalidate the confusion in terminology found in the academic literature. Small-business owner–managers, pragmatically and rather clearly, differentiate among the various concepts related to corporate responsibility and business ethics but, at the same time, they recognise the interrelationships and interdependencies of these concepts. These findings contribute to a better understanding of how small-business owners think and integrate corporate responsibility and ethical issues into their decision-making. (shrink)