The recent failures and scandals involving many large businesses have highlighted the importance of corporate social responsibility as a fundamental factor in the soundness of the free market system. The corporate social responsiveness orientation of business executives plays an important role in corporate decision making since managers make important decisions on behalf of their corporations. This paper explores whether there is a relationship between an individual's degree of religiousness and his or her corporate social responsiveness (...) (CSR) orientation. The results of a survey of 473 business students found a significant relationship between degree of religiousness and attitudes toward the economic and ethical components of CSR. Some explanations as well as limited generalizations and implications are developed. (shrink)

Differences and similarities between inside and outside board members with regard to their attitudes toward corporate social responsibility are examined. The results indicate that outside directors exhibit greater concern about the discretionary component of corporate responsibility and a weaker orientation toward economic performance. No significant differences between the two groups were observed with respect to the legal and ethical dimensions of corporate social responsibility. Some explanations as well as limited generalizations and implications are developed.

The purpose of this paper is to determine whether there is a relationship between a person's degree of religiousness and corporate social responsibility orientation. A total of 411 managers and 506 students from seven universities were surveyed. The statistical analysis showed that religiousness does influence students' orientation toward the economic, ethical, and philanthropic responsibilities of business. It does not, however, have a significant impact upon the managers' attitudes. When the "low religiousness" students and managers were compared, (...) differences were found with respect to the economic, ethical, and philanthropic components of corporate social responsibility. Similar results were obtained when the "high religiousness" students and managers were compared. The implications of these findings are discussed. (shrink)

The purpose of this paper is to determine whether there is a relationship between a person's degree of religiousness and corporate social responsibility orientation. A total of 411 managers and 506 students from seven universities were surveyed. The statistical analysis showed that religiousness does influence students' orientation toward the economic, ethical, and philanthropic responsibilities of business. It does not, however, have a significant impact upon the managers' attitudes. When the "low religiousness" students and managers were compared, (...) differences were found with respect to the economic, ethical, and philanthropic components of corporate social responsibility. Similar results were obtained when the "high religiousness" students and managers were compared. The implications of these findings are discussed. (shrink)

This study examines the moderating effects of corporate social responsibility (CSR) on the association between market orientation and firm performance in the context of an emerging economy. The results from a sample of firms that operate in Dubai indicate that CSR has a synergistic effect on the impact of market orientation on business performance. The results of our research on the moderating effects of CSR on market orientation subsets reveal that although CSR moderates the association (...) between customer orientation and business performance, it does not moderate the association between competitive orientation and interfunctional coordination and performance. The results of this study are discussed, and implications for practitioners and researchers are presented. (shrink)

We bring together social identity and social exchange perspectives to develop and test a moderated mediation model that sheds light on employees’ perceptions regarding the interrelations between an organization’s external and internal CSR initiatives and their job attitudes and work behaviours. This is important because employees’ sensemaking of CSR motives as being either self-focussed or others-focussed can produce meaningful variations in their job satisfaction and the dimensions of organizational commitment. Also, the consolidation of CSR’s underlying psychological mechanisms can (...) advance our understanding of the processes, contingencies, and outcomes of employees’ perceptions of their employing organization’s CSR initiatives. Our findings indicate that of the two orientations, only external CSR is associated with increased levels of employee commitment through the enhancement of job satisfaction. In particular, job satisfaction was found to fully mediate the impact of external CSR on behavioural commitment and partially mediate its impact on attitudinal commitment. To our surprise, internal CSR has no significant association with job attitudes or work behaviours. We further reveal the complementarity of external and internal CSR orientations; the effect of external CSR on employee outcomes is stronger when employed in concert with internal CSR. Our results contribute to and have implications for both theory and practice. (shrink)

Corporate social responsibility (CSR) is a phenomenon of increasing interest. Today, it is practiced in most countries around the globe and studied in various fields of academia. However, the focus still lies on Western developed countries, their understanding, and implementation of CSR. This paper focuses on the comparison of the orientation towards CSR in Germany and Qatar, thereby closing a research gap by providing insights from a Middle Eastern country. Based on a survey among 265 business students (...) in both countries, the research examines their perception of the economic, legal, ethical, and philanthropic responsibilities of a firm. Findings suggest that, next to economic obligations, Qataris appear more willing to support philanthropic activities of a business while Germans highly value ethical standards. Moreover, females in both countries value economic responsibilities less important than males do. (shrink)

Corporate social responsibility is a phenomenon of increasing interest. Today, it is practiced in most countries around the globe and studied in various fields of academia. However, the focus still lies on Western developed countries, their understanding, and implementation of CSR. This paper focuses on the comparison of the orientation towards CSR in Germany and Qatar, thereby closing a research gap by providing insights from a Middle Eastern country. Based on a survey among 265 business students in (...) both countries, the research examines their perception of the economic, legal, ethical, and philanthropic responsibilities of a firm. Findings suggest that, next to economic obligations, Qataris appear more willing to support philanthropic activities of a business while Germans highly value ethical standards. Moreover, females in both countries value economic responsibilities less important than males do. (shrink)

This project investigates salient stakeholder forces of socially responsible supply chain orientation (SRSCO) in the apparel and footwear sector focusing on fair labor management issues. SRSCO was conceptualized as a composite of internal organizational direction and external partnership for a creation and continuation of fair labor conditions throughout the supply chain. Primary stakeholders identified were consumers, regulation, industry, and media. A total of 209 mail survey responses from sourcing managers of U.S. apparel and footwear companies were analyzed. Two dimensions (...) of SRSCO were confirmed: internal direction and external partnership. Consumer and industry peer pressures were found significantly related to internal direction, while industry peers and media were significantly related to the external partnership. Regulation was not significantly related to either internal direction or external partnerships. Lack of regulation forces to govern labor issues and roles of consumers, industry peers, and media in promoting fair labor management are discussed in this article. (shrink)

One area of business performance of particular interest to both scholars and practitioners is corporate social responsibility. The notion that organizations should be attentive to the needs of constituents other than shareholders has been investigated and vigorously debated for over two decades. This has provoked an especially rich and diverse literature investigating the relationship between business and society. As a result, researchers have urged the study of the profiles and backgrounds of corporate upper echelons in order to better (...) understand this relationship.There is ample evidence that corporations have in recent years increased the proportion of outside directors on their boards. This has been partly in reaction to increased interest in the corporate social responsiveness of business organizations and suggestions that the board of directors could play a unique role in this area. The expectation on the part of practitioners, researchers, and governmental regulators is that outside directors will advocate greater corporate responsiveness to society''s needs by playing a more active role in overseeing managerial decisions. (shrink)

Based on a sample of firms from 20 countries around the world, this study investigates how the relationship between corporate social responsibility and bank loan pricing is affected by the degree of national stakeholder orientation. We find that firms with superior CSR performance are more likely to enjoy lower loan costs in more stakeholder-oriented countries than are their counterparts in less stakeholder-oriented countries. This study contributes to the CSR literature by highlighting the importance of national institutional environments (...) in determining the economic consequences of CSR practices. (shrink)

Corporate social responsibility research has mainly focused on understanding the antecedents and outcomes of CSR adoption. Yet, little is known about the organisational process of ‘CSR engagement’ and how this would affect organisational identity. We mobilise Basu and Palazzo’s cognitive and linguistic notions of sense-making and Brickson’s organisational identity orientation to frame how rural community banks in Ghana engage with CSR. Drawing from semi-structured interviews with RCB directors, managers and other stakeholders, we conceive of the CSR engagement (...) process as one that allows for the communication and orientation of organisational identity through an ‘informal co-creation’ involving organisational actors and stakeholders. Our findings also emphasise the ‘cultural/political’ modes of justification put forward by RCBs in their CSR engagement. Lastly, we tentatively propose the notion of an ‘opaque context’ to highlight settings that are less concerned about public visibility, and where the focus is instead on the direct interactions between organisations and stakeholders in a given social context. (shrink)

In this paper, we explore the empirical phenomenon of large multinational corporations acquiring socially oriented enterprises, such as the Unilever–Ben & Jerry’s, and the L`Oréal-The Body Shop takeovers. When focusing on these cases, we argue that variance in organisational identity orientations, as the dominant logic of managers within the acquiring organisations, determines whether MNCs consider the transaction not only in financial terms, but also decide to adopt “social technology” in the form of CSR-related organisational practices from the acquired unit. (...) We argue that in turn based on a “match” with the organisational identity of the acquired unit, managers will opt to adopt CSR practices more fully or selectively, and in more substantial or symbolic ways. With these propositional arguments we not only aim to contribute to the literature on CSR adoption by MNCs, but we also set out to develop theory on the widespread but so far undocumented phenomenon of MNCs “buying CSR” by acquiring socially oriented enterprises. (shrink)

Despite the economic relevance and distinctiveness of family firms, little attention has been devoted to researching their nature and functioning. Traditionally, family firms have been associated both to positive and negative features in their relationships with the stakeholders. This can be linked to different orientations toward corporate social responsibility. Thus, this research aims to identify the approaches that Spanish family firms maintain about social responsibility, based on the model developed by Quazi and O' Brien Journal of (...) Business Ethics 25, 33-51 (2000). An empirical study carried out for 112 Spanish family firms gives support to our initial assumption about these organizations not being a homogeneous group in terms of their orientation towards corporate social responsibility. The differences in perceptions do not seem to be associated to biographical characteristics. These results lead to some relevant academic and practical implications that suggest interesting lines for future research. (shrink)

This methodological article provides a Mixed Method approach to analyze how the Teaching Personal and Social Responsibility (TPSR) Model is feasible to enhance student’s autonomy. The objective is to detect how teachers’ behavior-oriented patterns shift in response to continuing professional development to reinforce TPSR strategies. We compared the application of TPSR by three teachers who had previously attended a training course for this model, with that of an expert in the model. A total of 44 sessions of primary (...) and secondary school semesters in various subjects, taught by all four teachers and comprising 120 students. A mixed-method approach followed in the study involved: a) the Observational System of Teaching Oriented Responsibility (OSTOR), which revealed how the teachers’ behavior patterns shifted over their interventions, and b) the Tool for Assessing Responsibility-Based Education (TARE 2.0.), which focused on perceived behaviors by teachers and student behaviors. Data analysis was conducted for a) the T-pattern detection technique, b) polar coordinate analysis to obtain detailed sequences of instruction, and c) descriptive and correlational analysis from the TARE. The mixed-method analysis of data confirms how the TPSR improved the teaching behaviors of the three teachers in training compared with the expert teacher. (shrink)

Corporate social responsibility focuses organizational inquiry on the role of business in society and corporate social performance provides a framework comprised of principles, processes and outcomes describing CSR performance. Virtuous social responsiveness describes CSP from a humanistic management perspective, providing an alternative principle of social responsibility as the basis from which processes and outcomes flow. Incorporating humanistic management assumptions into the role of business in society leads to social performance predicated on well-being creation (...) and dignity promotion. VSR requires a principle of social responsibility grounded in eudaemonia, positioning well-being creation as the common good, as opposed to wealth creation. Dignity promotion within stakeholder relationships is a second requirement for VSR, indicated by altruist stakeholder culture and a collectivistic organizational identity orientation. Theoretical propositions are developed to describe a humanistic management perspective on CSP. A current example of an organization engaging in VSR is provided, illustrating potential CSP outcomes. A discussion of the importance of VSR is presented, along with implications and future research. (shrink)

The implementation of corporate social responsibility objectives within companies is often managed by a CSR leader or a small team of CSR leaders. The effectiveness of these CSR leaders depends to a large extent on their competencies. Previous studies have identified the competencies these professionals need, yet it remains unclear how these competencies can be developed. Therefore, the aim of this survey study was to reveal how CSR leaders develop their competencies and to explore which learning activities CSR (...) leaders engage in. The results showed that informal learning activities that center on learning with and from peers outside the company are particularly emphasized. In addition, this study examines whether and how dimensions of companies’ learning climates and CSR leaders’ learning goal orientation affect the competence of CSR leaders. We found significant interaction effects between the learning climate dimensions. Furthermore, we found an even stronger and positive connection between LGO and CSR competence, highlighting the importance of attracting CSR leaders with a strong LGO for driving the CSR implementation process. Moreover, a supportive learning climate further stimulates CSR leaders’ engagement in continuous learning, which is necessary for coping with the complexities associated with implementing CSR. (shrink)

The results of a survey of 272 practicing accountants and 374 accounting students enrolled in six universities are analyzed. Differences and similarities between the two groups with regard to their attitudes toward corporate social responsibility are examined. The results indicate that the students exhibit greater concern about the ethical and discretionary components of corporate responsibility and a weaker orientation toward economic performance. No significant differences between the two groups were observed with respect to the legal dimension (...) of corporate social responsibility. Some explanations as well as limited generalizations and implications are developed. (shrink)

In this article we explore the conceptual relationship between corporate social responsibility (CSR) orientation and real option reasoning. We argue that the firm's attitude, communication, and behavior toward CSR will act as significant determinants to the firm's sensemaking approach to real options; that is, if and how it (the firm) acknowledges, receives, and manages strategic real options. Integrating the previous work of Basu and Palazzo with Barnett, we propose a new model that extends the influence of CSR (...) orientation/character to general strategic decision making while simultaneously developing the attention‐based view to real options. (shrink)

The lack of consensus in stating what Corporate Social Responsibility (CSR) exactly means has led some people to argue that the concept is too vague to offer guidance, while others suggest forgetting about theorising and instead focusing entirely on the development of practical applications such as codes of conduct, standards and reporting initiatives. This article argues that the discussion on CSR as a whole has reached this impasse because it ignores two major underlying problems. First, the fact that (...) CSR is an ideological notion: the definition and use of ‘CSR’ depends on the moral and practical views of the people and organisations involved. Secondly, the debate on CSR lacks a thorough discussion about the nature and role of the firm, the main actor when it comes to accepting and implementing CSR. After explaining our standpoint, this article winds up with the implications of this reframing for the CSR debate, for the efforts to define it and for the efforts to apply it. (shrink)

This paper examines undergraduate business students' perception of corporate social responsibility in cases in which they have not attended any specific course either dealing with CSR or providing training in ethics. A survey was conducted of 535 Spanish business students as future managers. The results show that the stakeholders' perspective deserves a huge attention for those students considering what the keys of business success are. Significant differences in perception were nevertheless identified when a multifactorial analysis was undertaken. Female (...) students are more concerned about CSR issues. The maximization of value for shareholders is less valued by second- and third-year students than by first-year ones. The findings point to a number of important orientations for the future development of university curriculum. (shrink)

This article investigates how companies make sense of CSR. It is based on an explorative comparative case study of 18 companies in the Netherlands using background information, interviews and annual reports. Initially, the sensemaking process of CSR is guided and coordinated by change agents who are specifically appointed to explore the implementation of CSR in their company. These change agents initiate the CSR process within their own organisations. The meaning they develop stems from their personal and organisational values and frames (...) of reference. By attuning the vocabulary of CSR to the language of their colleagues, they aim to gain support for this undertaking in their organisation. This sensemaking procedure can be divided into pragmatic, external, procedural, policy‐oriented and value‐driven processes. The capability of an organisation to embed CSR is the result of trial and error, personal preferences and the use of language by the change agent that fits the (dynamic) situation at hand. Thus, each organisation needs a tailor‐made approach to implement CSR successfully. (shrink)

A one-day educational intervention with multiple activities was developed and operationalized with a sample of Chinese business students in Hong Kong, China. Its effectiveness in influencing students’ corporate social responsibility orientation was measured with a Chinese version of a forced choice scale using Economic, Legal, Ethical, and Discretionary dimensions by Carroll. A repeated measures multivariate analysis of variance showed significant differences in the Legal and Discretionary dimensions between the post-test Experimental group and Control group ; in the (...) Legal, Ethical, and Discretionary dimensions within the pre-post X group. Such significant differences may be explained by the content of the activities, especially the service learning component. Overall, the intervention appeared effective in influencing students’ CSRO within a Chinese context. Since it was designed upon Western CSR literature, its applicability goes beyond the Chinese community. (shrink)

Despite the extensive research in both the determinants and the results of corporate social responsibility (CSR), relatively few studies have considered extra-legal institutions as potential determinants of CSR. Our work fills this gap by looking at how media attention affects CSR over a long-term period in a continental European setting. Our results show that media coverage positively affects CSR. Additional scrutiny triggered by media coverage encourages dominant owners to signal their commitment to limiting self-dealing transactions and their (...) class='Hi'>orientation toward stakeholders' needs through CSR investments. Additionally, our results reveal that this signaling device offers greater benefits and lower costs in firms where controlling owners show a voting-cash flow wedge. Our results are relevant to different actors such as investors, auditors, and policy makers as they provide solid evidence that media coverage is an important driver of CSR orientation in a continental European setting. (shrink)

The purpose of this study is to understand the drivers of social responsibility in purchasing (PSR). This study replicated and extended the range of empirical application of the model developed by Carter and Jennings {Journal of Business Logistics 25(1), 145-186, 2004). Consequently, the present study contributes to the nomological validity of concept of PSR or Purchasing Social Responsibility. The method used is derived from the previous study by Carter and Jennings (Journal of Business Logistics 25(1), 145-186, (...) 2004), and the present study extends the application of that method to an Asian environment. The data were obtained from 197 respondents in Thailand. This sample was largely composed of purchasing and supply chain managers. Respondents were asked to indicate how different dimensions of corporate social responsibility (CSR) affect PSR. The findings of the present study suggest that all the six hypothesized paths have been substantiated. Individual values and people-oriented organizational culture are the most powerful predictors of PSR. This article contributes towards filling the gap in understanding the determinants of PSR in managing supply chains, particularly in an Asian context. (shrink)

Acute stress is believed to lead to prosocial behaviors via a “tend-and-befriend” pattern of stress response. However, the results of the effect of acute stress on prosocial behavior are inconsistent. The current study explores the moderating effect of gender and social value orientation on the relationship between acute stress and individuals’ pure prosocial behaviors. Specifically, eighty-one participants were selected and underwent the Trier Social Stress Test, followed by the third-party punishment task and the dictator game. The results (...) showed that, in general, the main effect of condition or respiratory sinus arrhythmia reactivity on individual prosocial behaviors was significant and did not vary between genders. Furthermore, social value orientation might moderate the impact of RSA reactivity on the amount of punishment in the third-party punishment task. That is, individuals with self-orientation exhibited more prosocial third-party punishment as RSA reactivity decreased, while the effect did not occur for individuals with prosocial orientation. Taken together, the findings of the current study provide further evidence for the “tend-and-befriend” hypothesis and highlight the underlying physical mechanisms as well as the individual dependence of the effect of psychosocial stress on individuals’ pure prosocial behaviors. (shrink)

This book presents a rich collection of research studies on the theory and practice of CSR in Asia. It includes valuable contributions of practice-oriented researchers from various Asian countries such as Brunei, China, India, Indonesia, Japan, Korea, Malaysia, and Singapore, and from several non-Asian countries, such as Australia, Canada and the USA. The book presents a comprehensive overview of the practice of CSR in Asia. Normally CSR is seen in the Western angles, but here, in this book, Asian philosophies and (...) thoughts are also examined. Touted as the first of its kind, the book also compares Western and Asian perspectives on CSR and presents them in the light of Asian philosophies and thoughts, such as Confucian, Islamic (Koranic), Indian (Vedantic) and other Asian ways of looking at CSR in their own rights and perspectives. (shrink)

This study develops an internal–external institutional framework that explains why firms act in socially responsible ways in the emerging country context of China. Utilizing a mixed method of in-depth interviews and a survey study of 225 Chinese firms, the author found that internal institutional factors, including ethical corporate culture and top management commitment, and external institutional factors, including globalization pressure, political embeddedness, and normative social pressure, will affect the likelihood of firms to act in socially responsible ways. In particular, (...) implicit ethical corporate culture plays a key role in predicting different aspects of corporate social responsibility, while external institutional mechanisms mainly predict market-oriented CSR initiatives. This study contributes to the research on CSR antecedents by showing that in the emerging economy of China, CSR toward nonmarket stakeholders is more closely intertwined with corporate tradition and values, while legitimacy-seeking CSR activities are still limitedly rewarded. (shrink)

Despite the economic relevance and distinctiveness of family firms, little attention has been devoted to researching their nature and functioning. Traditionally, family firms have been associated both to positive and negative features in their relationships with the stakeholders. This can be linked to different orientations toward corporate social responsibility. Thus, this research aims to identify the approaches that Spanish family firms maintain about social responsibility, based on the model developed by Quazi and O Brien Journal of (...) Business Ethics 25, 33–51 (2000). An empirical study carried out for 112 Spanish family firms gives support to our initial assumption about these organizations not being a homogeneous group in terms of their orientation towards corporate social responsibility. The differences in perceptions do not seem to be associated to biographical characteristics. These results lead to some relevant academic and practical implications that suggest interesting lines for future research. (shrink)

The lack of consensus in stating what Corporate Social Responsibility (CSR) exactly means has led some people to argue that the concept is too vague to offer guidance, while others suggest forgetting about theorising and instead focusing entirely on the development of practical applications such as codes of conduct, standards and reporting initiatives. This article argues that the discussion on CSR as a whole has reached this impasse because it ignores two major underlying problems. First, the fact that (...) CSR is an ideological notion: the definition and use of ‘CSR’ depends on the moral and practical views of the people and organisations involved. Secondly, the debate on CSR lacks a thorough discussion about the nature and role of the firm, the main actor when it comes to accepting and implementing CSR. After explaining our standpoint, this article winds up with the implications of this reframing for the CSR debate, for the efforts to define it and for the efforts to apply it. (shrink)

This article investigates how companies make sense of CSR. It is based on an explorative comparative case study of 18 companies in the Netherlands using background information, interviews and annual reports. Initially, the sensemaking process of CSR is guided and coordinated by change agents who are specifically appointed to explore the implementation of CSR in their company. These change agents initiate the CSR process within their own organisations. The meaning they develop stems from their personal and organisational values and frames (...) of reference. By attuning the vocabulary of CSR to the language of their colleagues, they aim to gain support for this undertaking in their organisation. This sensemaking procedure can be divided into pragmatic, external, procedural, policy‐oriented and value‐driven processes. The capability of an organisation to embed CSR is the result of trial and error, personal preferences and the use of language by the change agent that fits the (dynamic) situation at hand. Thus, each organisation needs a tailor‐made approach to implement CSR successfully. (shrink)

The ethics of social responsibility is discussed in reference to six case vignettes drawn from forensic psychology. A definitional model of social responsibility is proposed, and two unequal components of the concept - respect for the individual and concern for social welfare - are identified. The sources of ethical conflict in regard to social responsibility are enumerated. Scholarly criticism of the value orientation of forensic psychology is reviewed, and forensic psychology is contrasted (...) with social policy advocacy efforts made by organized psychology. The social responsibility obligations of psychologists in the microethical sphere, where their actions affect individuals, are diffentiated from the obligations psychology has when operating in the macroethical sphere of social policy. The ethical problems inherent in policy advocacy brought about by individual psychologists working with individuals are underscored: the inevitable element of deception, the violation of role integrity, and the circumvention of social structures and institutions that safeguard the rights of individuals. (shrink)

Public procurement provides an excellent window into the shaping of corporate social responsibility of companies contracted by the government. To this emerging scholarly realization, we want to add that public procurement provides also the opportunity to examine corporate social responsibility as practiced by public sector organizations. This opportunity enables the investigation of the conditions under which public sector organizations endorse CSR guidelines, adherence to which demonstrates accountability for their service providers’ legal, employment-related practices. Our study examined (...) the possibility that public sector organizations’ CSR is enhanced by maintenance managers’ role dissonance emerging in response to an ethical mismatch between them and their organizations’ official stance concerning whether unethical employment practices of service providers should be sanctioned. We analyzed interviews with 13 managers in charge of contract administration in the area of cleaning and maintenance. Our findings suggest that the role dissonance that emerges in cases of mismatch in ethical orientation rarely enhances more responsible treatment of cleaning employees. We introduce a model indicating the conditions supporting this incident. (shrink)

Corporate social responsibility was historically a business-oriented idea that companies should voluntarily improve their social and environmental practices. More recently, CSR has increasingly attracted governments’ attention, and is now promoted in public policy, especially in the European Union. Conflicts can arise, however, when advanced welfare states introduce CSR into public policy. The reason for such conflict is that CSR leaves key public welfare issues to the discretion of private business. This voluntary issue assignment contrasts starkly with advanced (...) welfare states’ traditions favoring negotiated agreements and strong regulation to control corporate conduct. This article analyzes the conflicts and compatibilities arising when advanced welfare states introduce CSR, focusing on how the two traditions diverge and on how conflicts are reconciled. Empirically the study focuses on four Nordic countries—Denmark, Finland, Norway, and Sweden—widely recognized as the most advanced welfare states, and increasingly as leaders in CSR public policy. From interviews of 55 officials of government ministries, nongovernmental organizations, labor unions, and employer associations, the authors conclude that tension indeed exists between CSR public policies and advanced welfare state traditions in all four countries. Whereas CSR’s aims are compatible with Nordic institutional traditions, the means promoted in CSR is in conflict with such Nordic traditions as corporatist agreements and rights-based welfare state regulation of social and environmental issues. There is harmony of goals, but conflict in means between the four Nordic countries studied. (shrink)

Business sustainability aims to combine market logic with social welfare logic. In literature, it is commonly assumed that sustainability and the social welfare logic associated with it are characterized by a long-term orientation. However, this assumption is problematic because this principle may not apply in certain contexts. This qualitative study challenges this assumption and focuses on the mechanisms by which time affects the adoption of sustainability practices in the context of socially responsible investing (SRI) practices in Swiss (...) banks and insurance companies. The article provides insights into the mechanisms associated with different time horizons and investigates their effects on the adoption of SRI in financial intermediaries. It also shows how the dimension of time shapes interactions between the two institutional logics underlying SRI in business organizations through specific mechanisms. (shrink)

This study examines the impact of board diversity on firms’ corporate social responsibility performance. Using seven different measures of board diversity across 1,489 U.S. firms from 1999 to 2011, the study finds that board diversity is positively associated with CSR performance. Board diversity is associated with a greater number of areas in which CSR is strong and a fewer number of areas in which CSR is a concern. These findings support the stakeholder theory and are consistent with the (...) view that board diversity enhances firms’ ability to satisfy the needs of their broader groups of stakeholders. We find that gender, tenure, and expertise diversities seem to be the driving factors of firms’ CSR activities. Furthermore, we find that board diversity significantly increases CSR performance by increasing CSR strengths and reducing CSR concerns for firms producing consumer-oriented products and firms operating in more competitive industries. Our results remain robust using different measures of CSR performance, different estimation methods, and different samples. (shrink)

To explore the motivations underpinning corporate social responsibility (CSR) decisions in China, a country characterized by extensive government intervention, this paper investigates whether building a good relationship with the government is a political incentive that is driving firms to conduct CSR by examining the effects of political connections on the latter. Our results indicate that politically connected firms exhibit better CSR. However, the effect is considerably more significant for firms with existing political relationships. Additionally, findings show that the (...) effect is more prominent in firms for which political connections are more valuable, namely, non‐state‐owned enterprises, small firms, and firms operating in less market‐oriented cities, indicating that CSR can serve as a differentiation strategy to compete against other bidders. Dividing CSR activities into economic, environmental and social aspects, we find that the social‐based activities are more likely to be driven by political motivations. By categorizing CSR and political connections, this paper not only expands the scope of political CSR and renders the generated results that have been mixed together more distinguishable, but also provides a more precise understanding of the fundamental drivers of CSR in China from the perspective of resource exchange. (shrink)

This study examines the relation between a firm’s business strategy and its corporate social responsibility performance. Using a comprehensive measure of business strategy based on the Miles and Snow theoretical framework, we find that firms following an innovation-oriented strategy are associated with better CSR performance than those following an efficiency-oriented strategy. Specifically, compared with defenders, prospectors engage in more socially responsible activities, fewer socially irresponsible activities, and perform better in both stakeholder- and third-party-related CSR areas. Taken together, our (...) results suggest that business strategy is an important determinant of CSR performance. Prospectors take advantage of CSR, as their innovation-oriented strategy allows them not only to benefit more from CSR, but also to have more tolerance for the uncertainty, risk, and long time-horizon associated with CSR engagement. (shrink)

In this paper, we draw on insights from theories in the management and corporate governance literature to develop a theoretical model that makes explicit the links between a firm’s corporate social responsibility related board attributes, its board CSR strategy, and its environmental and social performance. We then test the model using structural equation modeling approach. We find that the greater the CSR orientation of the board, the more proactive and comprehensive the firm’s CSR strategy, and the (...) higher its environmental and social performance. Moreover, we find this link to be endogenous and self-reinforcing, with superior CSR performers tending to further strengthen their board CSR orientation. This result while positive is also suggestive of the widening of the gap between the leads and laggards in CSR. Therefore, the question arises as to how ‘leaders’ are using their superior CSR competencies seen by many scholars as a source of corporate competitive advantage. Stakeholders of corporations therefore need to be cognizant of this aspect of CSR when evaluating a firm’s CSR activities. Policy makers also need to be cognizant of these concerns when designing regulation in this field. (shrink)

In countries such as China, where Confucianism is the backbone of national culture, high-social-status entrepreneurs are inclined to engage in corporate social responsibility activities due to the perceived high stress from stakeholders and high ability of doing CSR. Based on a large-scale survey of private enterprises in China, our paper finds that Chinese entrepreneurs at private firms who have high social status are prone to engage in social responsibility efforts. In addition, high-social-status Chinese (...) entrepreneurs are even more likely to engage in social responsibility efforts as they become more politically connected and as the region becomes more market-oriented. These findings extend the upper echelons perspective of CSR into Chinese context by shedding light on antecedents of CSR from a new perspective and clarifying the boundary conditions of the social status–CSR link from the institutional perspective. (shrink)

The attention to ethics has gradually become a concurrent topic of modern companies’ management. In the last years Social Responsibility has become a key issue in the strategic agenda of competitive agriculture cooperatives. However, reputation management has not been a visible strength in the cooperative enterprises. First of all, this work theoretically analyzes the relationship between Social Responsibility and reputation in cooperatives. Later, from a practical point of view, we carry on an empirical analysis focused on (...) the olive oil cooperatives in the south of Spain, in the province of Jaén. With respect to the previous studies on the topic, this work reveals a main reason of interest reinforcing the role of research in addressing real problems of cooperatives. The article points out the characteristics of this kind of agribusiness and shows the importance of the adoption of a responsible orientation in fostering reputation for creating sustainable competitive advantages. (shrink)

Using multisource data and multilevel analysis, we propose that the ethical stance of supervisors influences subordinates’ perceptions of corporate social responsibility which in turn influences subordinates’ trust in the organization resulting in their taking increased personal social responsibility and engagement in organizational citizenship behaviors oriented toward both the organization and other individuals. Using a multilevel model, we assessed the extent to which ethical leadership and CSR at the work unit level impacts subordinates’ behaviors mediated by organizational (...) trust at the individual level. We employed a sample of 71 work unit supervisors and 308 subordinates from five businesses of a conglomerate company located in mainland China. Subordinates were asked to rate supervisory ethical leadership practices, CSR, and their extent of organizational trust. Supervisors were asked to rate the personal social responsibility taking and OCB of their respective subordinates. A multilevel path analysis revealed that ethical leadership has a positive effect on CSR at the work unit level and that CSR has a positive cross-level effect on organizational trust at the individual level, which in turn significantly and positively impacts OCB through the mediating effect of taking personal social responsibility. Results are discussed in the context of China’s manufacturing sector. (shrink)

We examine the relationship between corporate governance and the extent of corporate social responsibility (CSR) disclosures in the annual reports of Bangladeshi companies. A legitimacy theory framework is adopted to understand the extent to which corporate governance characteristics, such as managerial ownership, public ownership, foreign ownership, board independence, CEO duality and presence of audit committee influence organisational response to various stakeholder groups. Our results suggest that although CSR disclosures generally have a negative association with managerial ownership, such relationship (...) becomes significant and positive for export-oriented industries. We also find public ownership, foreign ownership, board independence and presence of audit committee to have positive significant impacts on CSR disclosures. However, we fail to find any significant impact of CEO duality. Thus, our results suggest that pressures exerted by external stakeholder groups and corporate governance mechanisms involving independent outsiders may allay some concerns relating to family influence on CSR disclosure practices. Overall, our study implies that corporate governance attributes play a vital role in ensuring organisational legitimacy through CSR disclosures. The findings of our study should be of interest to regulators and policy makers in countries which share similar corporate ownership and regulatory structures. (shrink)