Current research on corporate social responsibility (CSR) illustrates the growing sense of discord surrounding the ‘business of doing good’ (Dobers and Springett, Corp Soc Responsib Environ Manage 17(2):63–69, 2010). Central to these concerns is that CSR risks becoming an over-simplified and peripheral part of corporate strategy. Rather than transforming the dominant corporate discourse, it is argued that CSR and related concepts are limited to “emancipatory rhetoric…defined by narrow business interests and serve to curtail interests of (...) external stakeholders.” (Banerjee, Crit Sociol 34(1):52, 2008). The paper addresses gaps in the literature and challenges current thinking on corporate governance and CSR by offering a new conceptual framework that responds to the concerns of researchers and practitioners. The limited focus of existing analyses is extended by a holistic approach to corporate governance and social responsibility that integrates company, shareholder and wider stakeholder concerns. A defensive stance is avoided by delineating key stages of the governance process and aligning profit centred and social responsibility concerns to produce a business-based rationale for minimising risk and mainstreaming CSR. (shrink)

Corporate social responsibility remains a topic of interest for both theory and practice due to its multifaceted avenues and potential for growth. We have chosen embedded CSR and peripheral CSR measures to evaluate how these activities affect the employee turnover intentions via a mediation mechanism of organizational citizenship behavior. In doing so, this study addresses important stakeholder concerns and provides meaningful managerial contributions for the employers to encourage more employee participation toward sustainable corporate performance. This (...) study incorporates four hypotheses that are tested in a structural equation modeling framework by employing Warp-PLS software. Data were collected from 297 employees working in firms that are renowned for their CSR initiatives. We found support for our key hypotheses leading to strong theoretical contributions to the stakeholder theory. We have addressed the main issues of stakeholders’ response to the CSR tradeoffs and have tried to develop a deeper understanding of managers in initiating peripheral and embedded CSR activities for their firms. (shrink)

A recent concern in the debate on corporate social responsibility (CSR) in developing countries relates to the tension between demands for CSR compliance found in many global value chains (GVCs) and the search for locally appropriate responses to these pressures. In this context, an emerging and relatively understudied area of interest relates to small firm industrial clusters. Local clusters offer the potential for local joint action, and thus a basis for improving local compliance on CSR through (...) collective monitoring and local governance. This article explores the interrelationship between global governance, exercised through GVC ties, and local governance, via cluster institutions, in ensuring compliance with CSR pressures. It undertakes a comparative analysis of two leading export-oriented football manufacturing clusters in South Asia that have both faced common challenges on child labour. The article shows that both forms vertical and horizontal governance have played a part in shaping the response of the two clusters on child labour. Moreover, these two distinct forms of governance have also led to quite differentiated outcomes in terms of forms of work organization and child labour monitoring. This raises broader questions on how global CSR demands can locally be better embedded and the conditions under which football stitchers labour in these new work forms. (shrink)

This paper looks at the current state-of-the-art and at potential changes in CSR thinking in a developing country: Romania. It seeks to understand what kind oftransformations are emerging in this field and what are the reasons behind them. The analysis is interpretative, using discourse analysis and focuses on the articles of the weekly Romanian business publication Capital. The results indicate that the local business environment features the characteristics of wild capitalism, largely contradicting the idea of responsibility. However, foreign actors (...) have recently entered the local environment, acting as travelling vehicles of Western ideas and inducing positive developments in business social behaviour. This study upholds that emerging trends in the business social thinking in Romania are not an outcome of local societal expectations but, rather, are brought from abroad and sold to the local community. (shrink)

Little is known about how and why corporate social responsibility (CSR) emerged in lesser developed countries. In order to address this knowledge gap, we used Chile as a test case and conducted a series of in-depth interviews with leaders of CSR initiatives. We also did an Internet and literature search to help provide support for the findings that emerged from our data. We discovered that while there are similarities in the drivers of CSR in developed countries, (...) there are distinct differences as well. In particular, we found that different sectors drive CSR in Chile. In contrast to other geographies where consumer demand and government regulation provided the impetus for CSR efforts, multinational companies (MNCs) and non-governmental organizations (NGOs) are key actors in Chile. MNCs imported their CSR beliefs, skills, and processes into Chile. Their efforts resulted in a virtuous cycle. Once large domestic firms felt pressured by their MNC rivals, they too adopted CSR initiatives. The ability to manage relationships with multiple stakeholders and perceptions of authenticity were also critical to the success of CSR in Chile. Using network theory as a lens, we suggest that network density and centrality largely determine whether CSR efforts will be authentic. Based on these contentions, we suggest avenues for future research. (shrink)

This study identifies unique corporate social responsibility (CSR) dimensions and develops a framework to analyze different levels of institutional dynamics in understanding CSR in China. Based on multiple case studies of 16 firms, the article examines the CSR philosophy and approach in China's emerging market. The findings suggest that Chinese CSR understanding is largely grounded in the context of ethical and discretionary actions. This focus is mainly attributed to the dominant role of ethical leadership, governmental dependency, and (...) cultural traditions in Chinese CSR. Moreover, the weakness or the absence of conducive social normative environment and positive peer pressure, and misalignment between CSR and organizational design further contribute to a lack of systemic and institutionalized approach to CSR in China. Our study implies that CSR is still evolving at a preliminary stage in China, and institutional infrastructure and cultural ethics are exerting abiding influence on CSR approach in the emerging economies. The article also suggests the implications for practice and policy making. (shrink)

Corporate social responsibility (CSR) initiatives toward internal and external stakeholders can independently contribute to employee attitudes and behaviors. However, little is known about the joint effects of (in)congruent internal-external CSR strategies on employee outcomes. Drawing from social exchange theory, we argue that when employees perceive that their organizations excessively favor CSR efforts to external rather than internal stakeholders, it can trigger a psychological contract breach, resulting in increased employees' turnover intention. We utilized a fuzzy-set qualitative comparative analysis (...) method and the data of 511 employee from various industries in the Philippines to investigate the interaction effects. The results revealed that a congruent CSR strategy with high internal and external CSR perceptions is critical in fulfilling employees' psychological contracts and retaining employees. However, for employees with low perceived internal CSR, a high incongruent CSR perception led to a psychological contract breach and ultimately to high turnover intention. Psychological contract breach weakened the negative joint effect of high perceived internal and external CSR on turnover intention and strengthened the positive effect of high perceived incongruent CSR on turnover intention. Implications for research and practice are discussed. (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)

Companies operating and located in emerging economy nations routinely couch their corporate social responsibility (CSR) work in nation-building terms. In this article, I focus on the Indian context and critically examine mainstream CSR discourse from the perspective of the culture-centered approach (CCA). Accordingly, five main themes of CSR stand out: nation-building facade, underlying neoliberal logics, CSR as voluntary, CSR as synergetic, and a clear urban bias. Next, I outline a CCA-inspired CSR framework that allows corporate responsibility (...) to be re-claimed and re-framed by subaltern communities of interest. I identify such resistive openings via interrogations of culture (I focus on oft-cited Gandhian ethics here), structure (State policy, organizational strategy, and global/local flows), and agency (subaltern reframing of institutional responsibility, engagement with alternative modes of agency, and deconstructive vigilance). (shrink)

The Panama Papers (2016), Paradise Leaks (2017), and Pandora Papers (2021) have revealed the extensive practice of corporate tax avoidance. Yet, the tax behavior of companies claiming to be “socially responsible” has been less examined. This study examines the association between corporate social responsibility disclosure (CSRD) and tax avoidance, particularly in developing economies, focusing on Sub-Saharan Africa (SSA). By analyzing data from 600 firm-year observations across 13 SSA countries using panel quantile regression, we found a negative (...) relationship between CSRD, which includes ethical, social, and environmental dimensions, and tax avoidance. This aligns with legitimacy theory, indicating that firms are increasingly adopting CSR transparency to meet societal expectations and gain stakeholder trust, avoiding socially irresponsible behaviors. Furthermore, the quality of national governance significantly moderates the CSRD–tax avoidance relationship, supporting the concept of institutional isomorphism. This evidence is valuable for professionals and policymakers and encourages further research to deepen and broaden these findings. (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)

This article argues that corporate social responsibility may contribute to product differentiation in export markets and thus improve export performance. We test this argument by observing a period of decreasing export competitiveness in a leading emerging economy. Using a large-scale survey design with 252 questionnaires completed by mediumand large-sized Brazilian exporters, we used structural equations modelling to test our hypotheses. The results suggest that CSR product differentiation predicts export performance better than product quality differentiation and almost as (...) well as product innovation differentiation. Multi- group analysis further revealed that the positive and significant effect of CSR product differentiation on export performance is likely to be contingent on the number and type of countries that are targeted. Our study contributes to the literature on CSR and export performance by developing and empirically validating a model that explains under which conditions CSR-based product differentiation may lead to improved export performance. (shrink)

This article argues that corporate social responsibility (CSR) may contribute to product differentiation in export markets and thus improve export performance. We test this argument by observing a period of decreasing export competitiveness in a leading emerging economy (Brazil). Using a large-scale survey design with 252 questionnaires completed by medium- and large-sized Brazilian exporters, we used structural equations modelling to test our hypotheses. The results suggest that CSR product differentiation predicts export performance better than product quality differentiation (...) and almost as well as product innovation differentiation. Multi-group analysis further revealed that the positive and significant effect of CSR product differentiation on export performance is likely to be contingent on the number and type (developing vs. developed) of countries that are targeted. Our study contributes to the literature on CSR and export performance by developing and empirically validating a model that explains under which conditions CSR-based product differentiation may lead to improved export performance. (shrink)

Drawing from the varieties of capitalism theoretical framework, the study explores the home country influences of multinational corporations on their corporate social responsibility practices when they operate outside their national/regional institutional contexts. The study focusses on a particular CSR practice of seven MNCs from three varieties of capitalism – coordinated, mixed and liberal market economies – operating in the oil and gas sector of the Nigerian economy. The study concludes that the corporate codes of conduct of these (...) MNCs operating in Nigeria, to a large extent, reflect the characteristics of their home countries' model of capitalism, respectively, albeit with certain degree of modifications. The home countries' model of capitalism is also found to have implications for the degree of adaptability of these MNCs' CSR practices to the Nigerian institutional context – with the mixed market economy model of capitalism adapting more flexibly than the liberal and coordinated market economies, respectively. The findings of this study will contribute to the emerging literature on the institutional embeddedness of CSR practices in transnational social spaces, understanding of varieties of capitalism, and CSR in developing economies. (shrink)

Corporate social responsibility has become a very common buzz word in the field of marketing since many years. This empirical paper assesses the attitude of devout and nondevout customers towards CSR in the context of a religious society. As making clear distinction between devout and nondevout customers may have associated measurement problems in a single-religion-dominated country, this paper initiates the discussion of peculiarity between two important religiosity measures, that is, observation based and solicited. A hypothetical story board with (...) embedded CSR information in a scenario supporting a religious cause is presented to the highly and less religious subjects in text written form. The scenario is followed by questions pertaining to their religious behaviors and attitude towards the company in question. The results illustrate that highly religious customers show slightly greater preference towards CSR as compared to less religious customers and the observation-based religiosity measure has a tendency of more reliability if the researchers have deep cultural and religious know-how about a specific society. Results of this study might help international marketers about choosing a particular cause under its umbrella CSR activities particularly when entering in a highly religious society dominated by a single religion. (shrink)

Prior research suggests that ownership structure is associated to corporate social responsibility (CSR) in developed countries. This article examines whether and how ownership structure affects CSR in emerging markets using Chinese firms' social responsibility ranking. Our empirical evidences show that for non-state-owned firms, corporate ownership dispersion is positively associated to CSR. However, for state-owned firms, whose controlling shareholder is the state, this relation is reversed. We attribute the reversed relationship to political interferences and further (...) test this hypothesis by demonstrating that regional economic development is negatively related to CSR for state-owned firms due to decreased political interference in more developed areas. This study is the first to directly examine the relationship between the dispersion of corporate ownership and CSR in emerging markets, and our results depict that it is important to consider ownership type in assessing CSR in emerging market where state ownership is still prevalent such as China. The results also reveal that firm size, profitability, employee power, leverage, and growth opportunity affect CSR in China. (shrink)

Employing Porter and Kramer’s corporate social responsibility framework, we explored the strategic CSR programs of two Korean and two Japanese electronics multinational enterprises in Indonesia. We observed that the sample MNEs engage in strategic CSR either through investment in competitive context or the transformation of value chain activities. In addition, these firms strongly favor strategic CSR over responsive CSR, not just because of the economic benefits offered by the former, but also its advantages in managing the programs and (...) communicating with stakeholders. Furthermore, they have developed varied organizational methods and tend to manage their key CSR programs centrally to effectively link them to the competitive strategy. Lastly, the results of our analysis suggest that Korean MNEs have customized their strategic CSR programs for emerging countries more actively than Japanese MNEs. In sum, our analysis elucidates several important features of strategic CSR employed by the MNEs in emerging countries. (shrink)

The Islamic Republic of Pakistan has been a mere victim of climate change in recent years. The country needs emergency measures at every level to mitigate environmental dilapidation. The role of enterprises in the country’s environmental efforts is critical. In this regard, the hotel sector is known for its outsized carbon footprint. Knowing this, the current study aims to improve a hotel enterprise’s environmental performance as an outcome of corporate social responsibility. The study also considers the mediating role (...) of pro-environmental behavior of employees and the moderating role of altruistic values. A hypothesized model was developed, which was validated by employing the structural equation modeling technique. The empirical results confirmed that CSR, directly and indirectly, positively induces the ENP of a hotel enterprise. Whereas the conditional indirect role of ALT was also found significant. The study offers different implications for theory and practice, among which one important takeaway for the hotel sector is to realize the importance of employees to spur ENP of a hotel enterprise through their eco-friendly behavior. At the same time, the current work also advances the theory by highlighting the moderating role of ALT between the indirect relationship of CSR and ENP. (shrink)

This book provides a comprehensive overview of corporate social responsibility and its development in Africa. It provides in-depth studies on 11 sub-Saharan countries, demonstrating that corporate social responsibility is forming and going through different stages of metamorphosis in the continent. Though corporate and individual attitudes towards sustainability in Africa still leave a lot to be desired, this book showcases how things are rapidly changing for the better in this regard. It demonstrates and provides evidence (...) for the fact that corporate social responsibility contributes significantly to the way sub-Saharan African economies are being transformed, with service sectors expanding, commercial activities diversifying and industrial bases growing through the initiatives of small, medium and large organizations and innovators supported by widespread higher-education program rollouts. The book highlights how progressive and wide-ranging CSR approaches have emerged, and how much they differ from the obsolete approaches of the past, which promulgated negative stereotypes, marginalized communities and positioned them as victims or beneficiaries of development. (shrink)

Academic interest in corporate social responsibility (CSR) can be traced back to the 1930s. Since then an impressive body of empirical data and theory-building has been amassed, mainly located in the fields of management studies and business ethics. One of the most noteworthy recent conceptual contributions to the scholarship is Midttun’s (Corporate Governance 5(3):159–174, 2005 ) CSR-oriented embedded relational model of societal governance. It re-conceptualises the relationships between the state, business, and civil society. Other scholars (In (...) Albareda et al. Corporate Governance 6(4):386–400, 2006 ; Business Ethics: A European Review 17(4):347–363, 2008 ; Lozano et al., Governments and Corporate Social Responsibility, 2008 ) have recently successfully used the model as the basis for their analytical framework for researching CSR activities in a large number of western European countries. While this research offers valuable insights into how CSR is operationalised, it also suffers from a number of significant limitations. To develop a stronger analytical framework with which to explore CSR, this article draws more deeply on political science literature concerned with governance and public policy analysis. This represents the main purpose of this article. In addition, this article also addresses a second and more modest aim: to reflect on the ways in which relational governance-inspired frameworks could be adapted and applied to politico-economic systems where state-industry-third sector relations differ from those found in North America and Western Europe. Both lines of argument are illustrated using vignettes from a case study of the Evenkia Hydro-Electric Station building project in the Russian Federation. (shrink)

We note a discrepancy between a general and global CSR discourse that seems to be rather homogeneous in content, and an apparent heterogeneity of actualoperationalizations of CSR at the firm level. Further, we suggest that the measurement of CSR plays a mediating role between the two. In this paper we first show that indeed there appears to be a rather homogeneous CSR discourse at the broadest level of analysis, and we offer an explanation for this observation. We then show how (...) at the operational level there actually is much heterogeneity, not only across countries, and across and within industries, but also within firms and throughout time. Again, we offer an explanation for these observations. Finally, we discuss how emerging CSR reporting systems can serve as mediators between the contradicting trends at both levels. (shrink)

What are financial institutions' social responsibilities in developing countries? On the one hand, these institutions share the generic responsibilities of all human organizations and business enterprises. However, their specific social responsibility is the performance of the social function of financial intermediaries, which, in the case of emerging countries, consists mainly of contributing to economic growth and solving the problem of poverty. This paper describes a number of technical-economic and moral problems that take us to (...) a consideration of the performance of banking operations in microfinancing, with special reference to Latin America. The paper also provides a series of recommendations that, in addition to contributing to solving the development and poverty problems in emerging countries, help define financial institutions' social responsibility in such countries. (shrink)

What are financial institutions' social responsibilities in developing countries? On the one hand, these institutions share the generic responsibilities of all human organizations and business enterprises. However, their specific social responsibility is the performance of the social function of financial intermediaries, which, in the case of emerging countries, consists mainly of contributing to economic growth and solving the problem of poverty. This paper describes a number of technical‐economic and moral problems that take us to (...) a consideration of the performance of banking operations in microfinancing, with special reference to Latin America. The paper also provides a series of recommendations that, in addition to contributing to solving the development and poverty problems in emerging countries, help define financial institutions' social responsibility in such countries. (shrink)

With the expansion of multinational corporations, the alarming upsurge in widely publicized and notable corporate scandals involving MNCs in emerging markets has begun to draw both academic and managerial attention to look beyond home market practices to the pressing concern of CSR in emerging markets. Previous studies on CSR have focused primarily on Western markets, reserving limited discussions in addressing the issue of MNC attitudes and CSR practices in their emerging host markets abroad. Despite this incongruity (...) in academic response to CSR in emerging markets, managers of multinational companies continue to face mounting and most often conflicting pressures to weigh among multiple strategic CSR responses in emerging markets. Such a task is often further complicated by the complexity of varying business norms and standards, regulatory environments, and stakeholder demands for CSR across national boundaries. With such a challenge in mind, I attempt to examine the explanatory factors in leading MNCs, otherwise recognized for accountability and integrity in their home markets, to employ inconsistent or negligent practices under CSR pressure in Chinese emerging economy. Preliminary findings reveal that discrepancies exist in how MNCs perform in CSR in home countries versus in host countries. While MNCs do have much to improve, the institutional environment in the emerging market, including the legal framework and the ethical culture, also needs to be improved by the host country governments, the industry associations, and local firms. Meanwhile, media interest and journalists, NGOs, third party monitors, industry stakeholders as well as consumer advocacy groups can raise the visibility of MNC’s contradictory practices between their origin nations and countries with emerging economies and offer the pressures and incentives for MNCs to amend their ethical shortcomings. This article also suggests implications for both theory and practice. (shrink)

Globalisation has accelerated economic development in emerging economies through the outsourcing of their supply chains and at the same time has accelerated the degradation of environmental and social conditions. Society expects corporations to play an essential role in creating economic, environmental and social prosperity beyond their country of origin. In order to regulate outsourcing activities in the supply chain, many multinationals are constantly searching for ways to manage their indirect environmental and social impacts accordingly, as well (...) as to meet their stakeholder expectations. Because expectations of stakeholders vary widely across different regions, this study intends, by engaging with major stakeholders, to identify what are the local and regional supply chain stakeholders' perceptions and expectations. The findings would help in building consensus, strengthening the implementation and establishing the future corporate social responsibility (CSR) frame-work. This study collects and analyses data from 21 major stakeholders in Hong Kong and Mainland China. The results indicate that local and regional stakeholders perceive that CSR is fairly significant to largely export-oriented businesses, but it is lagging behind the West due to the fact that most local/regional companies only become involved in CSR when this is a client requirement. They see responsible corporations as meeting the local legislative requirement; going beyond this requirement is unnecessary. A voluntary approach favours multi-party partnership initiatives with pilot trust programmes aimed at managers' and workers' capacity building. Most stakeholders favour the proposed regional partnership initiative, supply chain task forces aimed at bringing together relevant organisations and people with different sets of skills. Distinct roles of different organisations are identified to assist suppliers to understand CSR, and only this will bring about long-term sustainable change. (shrink)

The purpose of this article is to present and discuss some of the best practices of financial industry, in three emerging economies: Colombia, Ecuador, and Peru. The main thesis is that, notwithstanding the importance of certain specific deficiencies, such as an inadequate regulatory context or the lack of financial education among the population, the main factor that explains the low banking levels in emerging and developing economies, affecting mostly lower-income segments, is the use of inefficient financial service distribution (...) models. In connection with this thesis, we will try to show that traditional financial institutions, both in developing countries and in the advanced economies have a special social responsibility to help create an efficient financial system that makes saving and borrowing instruments available to the greatest possible number of citizens. (shrink)

In this article, we describe an assignment undertaken by our third-year students at a University Business School in the United Arab Emirates. The assignment serves to introduce corporate social responsibility and ethics in the undergraduate curriculum and to raise student awareness of how corporate activity together with corporate social responsibility can impact a country’s social, political, and cultural landscapes. We outline the assignment, student response to it, and its contribution to student intellectual development in (...) terms of ethical perspective, philanthropy versus ethics, economic development, and cultural diversity. We discuss the implications of this learning experience for our students and their greater understanding of items within the United Arab Emirates government’s strategic directions, namely, creating a cohesive society and a sustainable environment. (shrink)

Globalisation has accelerated economic development in emerging economies through the outsourcing of their supply chains and at the same time has accelerated the degradation of environmental and social conditions. Society expects corporations to play an essential role in creating economic, environmental and social prosperity beyond their country of origin. In order to regulate outsourcing activities in the supply chain, many multinationals are constantly searching for ways to manage their indirect environmental and social impacts accordingly, as well (...) as to meet their stakeholder expectations. Because expectations of stakeholders vary widely across different regions, this study intends, by engaging with major stakeholders, to identify what are the local and regional supply chain stakeholders’ perceptions and expectations. The findings would help in building consensus, strengthening the implementation and establishing the future corporate social responsibility framework. This study collects and analyses data from 21 major stakeholders in Hong Kong and Mainland China. The results indicate that local and regional stakeholders perceive that CSR is fairly significant to largely export-oriented businesses, but it is lagging behind the West due to the fact that most local/regional companies only become involved in CSR when this is a client requirement. They see responsible corporations as meeting the local legislative requirement; going beyond this requirement is unnecessary. A voluntary approach favours multi-party partnership initiatives with pilot trust programmes aimed at managers’ and workers’ capacity building. Most stakeholders favour the proposed regional partnership initiative, supply chain task forces aimed at bringing together relevant organisations and people with different sets of skills. Distinct roles of different organisations are identified to assist suppliers to understand CSR, and only this will bring about long-term sustainable change. (shrink)

The relationship between corporate social responsibility (CSR) and leadership has received considerable research attention in recent decades. While there have been several qualitative reviews, quantitative and systematic reviews of CSR–leadership links remain absent. The current paper seeks to address this gap by using a bibliometric method to analyze and visualize the evolution and research trends within the CSR–leadership domain. Drawing from a sample of 1432 peer-reviewed articles, we map the landscape of the CSR–leadership research domain and identify key (...) developments and patterns over the period 1994–2020. In addition to highlighting a range of publication trends including key theoretical influences, the findings also reveal an acceleration in the volume and breadth of CSR–leadership research. Seven subdomains (or clusters) are further identified (i.e., board characteristics, responsible leadership, emerging country context, team efficacy, CEO pay fairness, shareholder wealth, and cross-sector social partnership) and discussed based on the keywords using the log-likelihood ratio clustering algorithm. The analysis is further divided into three stages: namely, the initial stage (1991–2003), the rapid development stage (2004–2011), and the maturation stage (2012–present). These stages are used to present more fine-grained insights into the research patterns over time. We conclude by discussing implications of the bibliometric analysis and presenting several opportunities for future research. (shrink)

In this theoretical paper, I analyze business groups’ corporate social responsibility. Building on economic thinking, I propose that the level and diversity of CSR investments of business groups evolve with the development of the country, as a result of the interaction of two drivers: the level of infrastructure deficiencies and the cost of negative externalities. I argue that in underdeveloped countries, business groups have high levels and low diversity of CSR investments, focusing on the social arena (...) to compensate for infrastructure deficiencies. As countries implement pro-market reforms and become emerging economies, the level of CSR investments diminishes as business groups can rely on external providers and the government for supporting infrastructure, but CSR diversity increases to address the growing costs of negative externalities in the environmental and economic arenas. As countries further develop to become advanced economies, business groups’ level and diversity of CSR investments increase to prevent the high costs of negative externalities in the social, environmental, and economic arenas proactively. (shrink)

In this article, we contend that due to their size and emphasis upon addressing external social concerns, the corporate relationship between social enterprises, social awareness and action is more complex than whether or not these organisations engage in corporate social responsibility (CSR). This includes organisations that place less emphasis on CSR as well as other organisations that may be very proficient in CSR initiatives, but are less successful in recording practices. In this context, we (...) identify a number of internal CSR markers that may be applied to measuring the extent to which internal CSR practices are being observed. These considerations may be contrasted with the evidence that community based CSR activities is often well developed in private sector small to medium sized enterprises (SMEs) (Observatory of European SMEs, 2002), a situation which may be replicated in social enterprises especially those that have grown from micro-enterprises embedded in local communities. We place particular emphasis upon the implications for employee management. Underpinning our position is the Aristotelian-informed capabilities approach, a theory of human development and quality of life, developed by Sen (1992; 1999) and Nussbaum (1999) which has been developed further, in an organisational context, (e.g., Cornelius, 2002); Cornelius and Gagnon, 2004; Gagnon and Cornelius, 1999; Vogt, 2005. We contend that the capabilities approach offers additional insights into CSR in social enterprises in general and internal CSR activity in particular. Our article concludes with proposals for future research initiatives and reflections upon social enterprise development from a capabilities perspective. (shrink)

This study addresses the question whether corporate social responsibility (CSR) matters in Asian Emerging Markets. Based on CSR scores compiled by Credit Lyonnais Securities (Asia), we assess the CSR performance of major Asian firms over a period of 3 years, from 2001 to 2004. The results show that there is a positive and significant relation between CSR and market valuation among Asian firms. We further find that CSR is positively related to the market valuation of the subsequent (...) year. More importantly, Asian firms are rewarded by the market for improving their CSR practice. (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)

After providing an overview of Corporate Social Responsibility research in different contexts, and noting the varied methodologies adopted, two robust CSR conceptualizations - one by Carroll, 497-505) and the other by Wood, 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)

The literature presents a broad approach to Corporate Social Responsibility, which aggregates a diversity of issues, such as the environment, labor conditions, and human rights. We addressed the impact of increasing CSR demands during the internationalization of emerging market multinationals on one particular subject, animal welfare. This subject raises important ethical concerns, especially as we understand that animals are sentient beings. Through content analysis of annual reports, we tracked the evolution of AW-CSR activities throughout the internationalization of (...) two large Brazilian meat-processing multinationals as they accessed markets with complex AW regulations. We also synthetized findings on broiler chicken on-farm AW research in Brazil and conducted interviews to gauge the impact of CSR standards on animals. Our findings show that, although EMNs that enter developed markets engage with various standards, the impacts of standard enforcement on actual welfare are not straightforward and call for broader AW and animal ethics developments. Uneven results among AW criteria indicate that some aspects are prioritized over others. Furthermore, some actions of actors such as EMNs and low-tier suppliers seem to counterbalance the expected impact of normative pressures to change the lives of animals for the better. We conclude that AW standards may improve AW in emerging markets; but these standards do not appear to be sufficiently stringent, and require improvements to have a more significant positive impact. A major signal emerging from this research is the fundamental need to broaden the animal ethics debate regarding the use of animals to produce meat. (shrink)

This paper explores the relationship between religious denomination and individual attitudes to Corporate Social Responsibility (CSR) within the context of a large sample of over 17,000 individuals drawn from 20 countries. We address two general questions: do members of religious denominations have different attitudes concerning CSR than people of no denomination? And: do members of different religions have different attitudes to CSR that conform to general priors about the teachings of different religions? Our evidence suggests that, broadly, (...) religious individuals do not prioritise the responsibilities of the firm differently, but do tend to hold broader conceptions of the social responsibilities of businesses than non-religious individuals. However, we show that this neither true for all religious groups, nor for all areas of CSR. (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)

This study examined the association between employee perceptions of two foci of corporate social responsibility and work attitudes in different countries. Using data collected as part of a multinational research project with a core team in the United States, we found that perceptions of externally focused CSR enactment were positively associated with employee engagement and affective commitment. Perceptions of internally focused CSR enactment were positively associated with affective commitment but not with employee engagement. Analyses across countries (...) revealed more cultural than economic differences. For example, perceptions of internally focused CSR enactment were consistently associated with affective commitment across cultural contexts, indicating that they might serve as a general foundation for building commitment. Perceptions of externally focused CSR were more strongly associated with affective commitment in Anglo than in Confucian and Latin American countries, suggesting a need for country-specific tailoring. Based on these results, we provided recommendations for planning and implementation of CSR. (shrink)

Business Ethics: A European Review, EarlyView.

This research aims to explore the relationship between corporate governance and CSR: What are the major factors that play a direct role in the establishment of this relationship? How does context and institutional background impact upon the relationship between CSR and Governance? Using in-depth semi-structured interviews from two types of governance systems in three countries over three years, this study has demonstrated that in practice, within different settings, CSR is being used both as a strategy as well as (...) a reaction to different drivers. We call this adaptive governance where governance can be defined as a flexible system of action incorporating strategic and monitoring activities that determines the way a company enacts its responsibilities to its shareholders and stakeholders and which is determined at any given time by the interrelationship of institutional drivers and behavioural norms. Governance systems and their interrelationships with CSR are demonstrated as fluid according to the national and institutional context, economic situation and industry impact. In the eyes of practitioners corporate governance includes both structural and behavioural factors as well as responsibilities and actions towards shareholders and stakeholders. Contextual factors that this research highlights to be important to the incorporation of CSR into governance include the economic environment, national governance system, regulation and soft law, shareholders, national culture, behavioural norms and industry impacts. Hypotheses on the impact of institutional contexts, industry impacts and economic situations on different types of CSR actions are proposed for further research. (shrink)

This research empirically investigated the CSR practices of 84 Botswana and Malawi organizations. The findings revealed that the extent and type of CSR practices in these countries did not significantly differ from that proposed by a U. S. model of CSR, nor did they significantly differ between Botswana and Malawi. There were, however, differences between the sampled organizations that clustered into a stakeholder perspective and traditional capitalist model groups. In the latter group, the board of directors, owners, and shareholders (...) were important stakeholders that appeared to be restricting extended stakeholder CSR activities in the Malawi and Botswana organizations. The sampled managers recognized the economic benefits of CSR practices and were not at odds with social objectives. (shrink)

Through corporate social responsibility activities, a firm can develop the capability for managing and benefiting from stakeholder relationships. This study refers to such a capability as stakeholder influence capacity. In a host country, locally sourcing parts and/or materials can generate economic value and improve social welfare. Moreover, local sourcing provides opportunities for a foreign firm to apply and advance SIC while closely interacting with host-country stakeholders. Accordingly, we expect that a firm, having gained SIC through CSR activities (...) in its home country, will be more likely to source parts and/or materials in the host country. We also expect that the relationship between SIC and host-country sourcing is conditional upon a foreign firm’s intangible resources and liabilities of foreignness. Our empirical analysis, using Korean datasets, supports the positive relationship between CSR and local sourcing. We find that this positive relationship is more pronounced either when the firm is committed to technology development or when its home and host countries are geographically or culturally distant. (shrink)

Business and Society Review, Volume 127, Issue 1, Page 127-143, Spring 2022.