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Article
Publication date: 6 May 2014

Marie-Andrée Caron and Anne Fortin

The article's main purpose is to investigate the relationship between organizational and professional commitment and accountants' construction of corporate social…

Abstract

Purpose

The article's main purpose is to investigate the relationship between organizational and professional commitment and accountants' construction of corporate social responsibility (CSR) competencies.

Design/methodology/approach

A survey of accounting professionals in Canada (chief financial officers/finance directors) was conducted to ask them about their organization's CSR position, their openness to CSR, involvement in related activities, the codified knowledge they use and their organizational and professional commitment.

Findings

The results show the dominance of normative commitment to the profession or organization and its relationship with professional CSR training. Professional CSR training and organizational and other CSR training activities are also related to the professional's openness to CSR.

Research limitations/implications

The study's main limitation is the small number of participants. Future research is needed to investigate the conditions under which normative commitment is developed.

Practical implications

The results make a practical contribution by suggesting that organizations seeking to involve accounting professionals in CSR activities might want to consider encouraging them to get CSR training using professional resources because of its link to both forms of normative commitment. Further, the findings indicate that the profession could integrate CSR issues more extensively in its accreditation process to enhance its role as a resource provider in the construction of accountants' CSR competencies.

Originality/value

To the authors' knowledge, the study is the first one to investigate the relationship between organizational and professional commitment and accountants' construction of CSR competencies.

Details

Sustainability Accounting, Management and Policy Journal, vol. 5 no. 2
Type: Research Article
ISSN: 2040-8021

Keywords

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Article
Publication date: 4 June 2018

Rashid Zaman, Jamal Roudaki and Muhammad Nadeem

The purpose of this study is to present and test a conceptual framework that describes the Islamic religiosity parameters of riba, zakat and mafsadah and their influence…

Abstract

Purpose

The purpose of this study is to present and test a conceptual framework that describes the Islamic religiosity parameters of riba, zakat and mafsadah and their influence on the adoption of firms’ corporate social responsibility (CSR) practices.

Design/methodology/approach

The study applied structural equation modelling to empirically test the proposed model on a sample of 109 Pakistan Stock Exchange (PSX) listed firms.

Findings

The study finds that the Islamic religiosity parameters of riba and mafsadah have a positive influence on the adoption of CSR practices, thus confirming the two study hypotheses. However, the authors did not find any significant influence of the zakat parameter on the adoption of firms’ CSR practices.

Research limitations/implications

This study is limited to the Islamic religious concept and only surveyed one stakeholder group, i.e. firms’ managers in the Pakistani context. The authors recommend that future studies should look beyond a single religion with the inclusion of multiple stakeholders in a cross-country setting.

Practical implications

The findings possess important policy implication for regulators, stakeholders and practitioners, as the authors demonstrate that different parameters of religiosity are related to CSR practices and these parameters can be used as a substitute for and complement legal institutions in promoting and developing CSR practices.

Social implications

The stakeholders’ particular investors and other market participants should be aware of the degree of religiousness and the CSR nexus, as surveyed manger responses in PSX listed firms indicate that better religious firms seem to place more emphasis on social responsibility obligations.

Originality/value

This study is among few studies that propose a comprehensive conceptual Islamic religiosity framework to evaluate the influence of a firm’s Islamic religiosity on CSR best practices. It differs from the past studies that were either on Islamic financial institutes or examined the religious influence on a firm’s economic behaviours.

Details

Social Responsibility Journal, vol. 14 no. 2
Type: Research Article
ISSN: 1747-1117

Keywords

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Article
Publication date: 3 May 2016

Md Moazzem Hossain, Manzurul Alam, Angela Hecimovic, Mohammad Alamgir Hossain and Aklema Choudhury Lema

The purpose of this study is to explore the contributing barriers to corporate social and environmental responsibility (CSER) practices. In particular, this study focuses…

Abstract

Purpose

The purpose of this study is to explore the contributing barriers to corporate social and environmental responsibility (CSER) practices. In particular, this study focuses on non-managerial stakeholders’ perceptions of the barriers to CSER practices in a developing country context. The study also investigates the current initiatives undertaken by the different stakeholders, such as government, non-governmental organisations (NGOs) and regulators.

Design/methodology/approach

The study takes a qualitative approach, undertaking semi-structured in-depth interviews with 26 participants from NGOs, the media, regulatory authorities, government departments, shareholders, trade union leaders and customers.

Findings

The views of stakeholder groups were analysed to identify the contributing barriers to CSER practices. The findings of the study reveal that corruption and politics, lack of coordination, lack of government initiatives and unsatisfactory implementation of laws are perceived as the major barriers that hinder CSER practices in Bangladesh. The study also found a lack of awareness amongst various stakeholder groups regarding the influential role CSER plays in promoting sustainable development. The current initiatives undertaken by various stakeholders to improve CSER practices were limited but growing.

Research Limitations/implications

The study utilises the stakeholder theory to examine the role of stakeholders, rather than managers, in relation to CSER practice in Bangladesh. The findings may provide impetus for mitigating CSER barriers in a developing country context.

Originality/value

This study is one of the few engagement-based studies to explore the non-managerial stakeholders’ views on CSER in a developing country context.

Details

Sustainability Accounting, Management and Policy Journal, vol. 7 no. 2
Type: Research Article
ISSN: 2040-8021

Keywords

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Article
Publication date: 4 February 2014

Martina Wuttke and Arnis Vilks

Against the background of still insufficient achievements of particular millennium development goals (MDGs), contributions of private business to the alleviation of…

Abstract

Purpose –

Against the background of still insufficient achievements of particular millennium development goals (MDGs), contributions of private business to the alleviation of poverty have been increasingly called for. The purpose of this paper is to address this issue and explore the CSR strategies of transnational corporations (TNCs) regarding their impact on poverty alleviation within the construction industry in India, in order to gain an insight on how business is engaged in the improvement of the situation of the poor, and to derive recommendations on how pertinent CSR strategies can be further developed.

Design/methodology/approach

The paper collects primary data for monitoring the CSR activities of the largest TNCs within the construction industry in India to conduct a CSR ranking of the sample TNCs in terms of CSR engagement with particular focus on poverty alleviation with respect to the MDGs.

Findings

The findings show that the core business-oriented focus of the CSR activities of the construction industry is mainly on MDG 1 and 7. Nevertheless, the construction industry still needs to gear its core business towards business models that enhance the housing conditions of the poor and to improve the general social conditions within this industry. Based on the findings the paper suggests a selected industry-specific governmental CSR guidance to propel the implementation of CSR as business case.

Practical implications

This work provides policy implications for the government and outlines the areas for business practitioners where CSR strategies should be enhanced to meet social needs and contribute to the alleviation of poverty.

Originality/value

First of its kind study in scrutinizing the contribution of CSR to the alleviation of poverty, particularly regarding TNCs of the construction industry in India.

Details

Journal of Management Development, vol. 33 no. 2
Type: Research Article
ISSN: 0262-1711

Keywords

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Article
Publication date: 7 October 2013

Scott Lichtenstein, Edward Badu, De-Graft Owusu-Manu, David John Edwards and Gary D. Holt

The developed world increasingly expects corporations to support the community under the corporate social responsibility (CSR) banner. For developing countries, the…

Abstract

Purpose

The developed world increasingly expects corporations to support the community under the corporate social responsibility (CSR) banner. For developing countries, the situation differs and CSR has yet to be fully embraced. This study aims to examine the CSR in the Ghanaian construction industry (GCI).

Design/methodology/approach

A multi-stage methodology employs descriptive statistics, the t-test and χ2-test to analyse survey data.

Findings

Results highlight three broad classifications of CSR project typology: social; infrastructure; and environmental. Ghanaian firms are found more aligned to social/intangible CSR projects than tangible ones.

Research limitations/implications

The study is geographically focussed, but the findings hold relevance to all the developing countries. The findings hold implications for policy making and planning in terms of how Ghanaian communities might integrate corporations within their geographical catchments, to enhance sustainable, local development.

Originality/value

This is the first in a series of CSR research within the Ghanaian context. It holds value for others conducting similar work within the developing world.

Details

Journal of Engineering, Design and Technology, vol. 11 no. 3
Type: Research Article
ISSN: 1726-0531

Keywords

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Article
Publication date: 9 February 2010

Stephen Barthorpe

The purpose of this paper is to provide a general overview of the origins, development and rise in importance of corporate social responsibility (CSR) and demonstrate how…

Abstract

Purpose

The purpose of this paper is to provide a general overview of the origins, development and rise in importance of corporate social responsibility (CSR) and demonstrate how CSR has been incorporated and implemented in the UK construction industry.

Design/methodology/approach

This paper briefly introduces the concept and origins of CSR and then provides appropriate examples of how the UK construction industry implements it. A literature review provides the historical context and development of CSR and this is augmented with a “milestone of events” which summarises the notable events and identifies the influential people that have shaped the development of CSR throughout the world. The paper is structured on the following themes: introducing corporate social responsibility; incorporating and reporting corporate social responsibility; and implementing corporate social responsibility.

Findings

The findings of this paper reveal a surprising and welcome contrast to the generally held negative views expressed in recent seminal reports that castigate the UK construction industry for lacking innovation and the desire to embrace change. This paper demonstrates, through the use of case study examples, how the UK construction industry organisations add significant value to local and national communities by implementing CSR.

Research limitations/implications

Although an appropriate literature review has been able to provide the historical overview and development of CSR, the case study examples provided have been limited to ten major UK contracting organisations and will therefore not necessarily be representative of small or medium sized organisations.

Practical implications

The practical implications of this paper are potentially significant. Individuals or organisations should be able to apply the principles and examples provided and apply them to suit their own circumstances.

Originality/value

This paper has provided a useful historical overview of CSR and succinctly demonstrates the significant milestone events that have shaped the development of this increasingly important phenomenon. CSR has, over the past few years developed into a powerful agenda in the boardrooms of organisations throughout the developed world. Initial token philanthropic gestures have latterly expanded and developed into mainstream corporate strategy. CSR is now becoming embedded in business practice and is not just seen as an altruistic burden but as making sound business sense and for providing an opportunity to gain strategic competitive advantage.

Details

Property Management, vol. 28 no. 1
Type: Research Article
ISSN: 0263-7472

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Article
Publication date: 10 October 2008

A.A.E. Othman and B. Mia

This paper aims to integrate the concept of corporate social responsibility (CSR) within the South African quantity surveying firms (SAQSF) as an approach for solving the…

Abstract

Purpose

This paper aims to integrate the concept of corporate social responsibility (CSR) within the South African quantity surveying firms (SAQSF) as an approach for solving the housing problem for the poor.

Design/methodology/approach

A research methodology consisted of a literature review and field study designed to accomplish four objectives. Firstly, the literature review studied the housing problem in South Africa, the quantity surveying profession and the CSR concept. Secondly, the field study investigated the perception and application of the CSR concept by SAQSF. Thirdly, an innovative business improvement framework integrating the concept of CSR within SAQSF is developed. Finally, research conclusions and recommendations are summarised.

Findings

There is a severe housing problem for the poor in South Africa. Government initiatives for delivering housing for the poor have to be supported by quantity surveyors through utilising their practical knowledge and expertise in social context. SAQSF are aware of the CSR and welcome the developed framework. The CSRF is recommended to be used as an innovative tool to assist in alleviating the housing problem for the poor.

Research limitations/implications

This research focused only on the quantity surveying firms in South Africa.

Practical implications

This research presents a practical solution to the housing problem for the poor through activating the social role of SAQSF towards supporting government initiatives.

Originality/value

This paper presents an innovative business improvement framework integrating the CSR concept into SAQSF towards solving the housing problem for the poor. This ideology has received scant attention in construction literature. The developed framework represents a synthesis that is novel and creative in thought and adds value to the knowledge in a manner that has not previously occurred.

Details

Journal of Engineering, Design and Technology, vol. 6 no. 3
Type: Research Article
ISSN: 1726-0531

Keywords

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Article
Publication date: 16 August 2011

Katerina Nicolopoulou

The present paper seeks to focus on the processes involved in the knowledge transfer of CSR and sustainability programs and theorises about a conceptual framework that…

Abstract

Purpose

The present paper seeks to focus on the processes involved in the knowledge transfer of CSR and sustainability programs and theorises about a conceptual framework that addresses three aspects of such a knowledge transfer process: the “thinking”, the “doing” and the “being”.

Design/methodology/approach

The paper is a theoretical interdisciplinary study, which combines insights from the theory of knowledge transfer within the application domain of CSR and sustainability, and looks into the ways the above impact aspects of diversity, career identity and career development of professionals in this field.

Findings

HRM issues such as new competencies and differing approaches to career development options, talent retention and management, and a change of the notion of employment contract need to develop to successfully support the transfer of knowledge in terms of professionals in the domain of CSR and sustainability.

Research limitations/implications

Future directions and implications of this research include furthering the understanding of career identities and their development in the milieu of globally mobile knowledge workers in the field of CSR and sustainability knowledge transfer and identifying relevant and necessary tools for HR management and stakeholder engagement in this field.

Social implications

The establishment of career pathways and new career identities is an increasingly significant challenge in the workplaces of the twenty‐first century, and CSR/sustainability knowledge transfer processes highlight that.

Originality/value

The paper contributes an innovative angle to the topic of knowledge transfer in the area of CSR and sustainability, whilst also highlighting the importance of the role of knowledge workers with global mobility in this process, including their perceptions of career identities and development.

Details

Equality, Diversity and Inclusion: An International Journal, vol. 30 no. 6
Type: Research Article
ISSN: 2040-7149

Keywords

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Article
Publication date: 2 October 2009

Suthisak Kraisornsuthasinee and Fredric William Swierczek

This paper seeks to explore whether strategic corporate social responsibility (CSR), the latest stage of conceptual development in CR, is evident in real business practices.

Abstract

Purpose

This paper seeks to explore whether strategic corporate social responsibility (CSR), the latest stage of conceptual development in CR, is evident in real business practices.

Design/methodology/approach

Using Thailand as a context, the paper responds to the call for study beyond the developed economic regions. With a limited number of proactive companies in CSR in the country, this qualitative study employs in‐depth interviews supplemented with reviews of sustainability reports and other available corporate documents to explore the frontier of CSR practices in Thailand. The informants include key executives directly in charge of CSR and corporate direction in the organizations.

Findings

The assessment finds that a small group of recognized CSR leaders have started integrating CSR into their corporate strategy to gain competitive advantages, suggesting a gradual emergence of strategic CSR with various benefits. However, a mixed response from the market implies conditions for management consideration.

Practical implications

CSR can be viable in competitive strategy particularly in gaining a social license to operate and for corporate reputation. Nevertheless, balancing stakeholder interests should be managed with extra care. Positive stakeholder reaction in one issue may alleviate but cannot offset deeply rooted problems in another.

Originality/value

Based on the synthesis of several CSR models, this paper proposes a new stratification scheme to identify the stage of CSR development. The empirical results also indicate the development of strategic CSR in the context of emerging economy.

Details

Social Responsibility Journal, vol. 5 no. 4
Type: Research Article
ISSN: 1747-1117

Keywords

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Article
Publication date: 30 September 2014

Antonis Skouloudis, Athanasios Chymis, Stuart Allan and Konstantinos Evangelinos

The purpose of this paper is to outline a set of propositions for the Greek business sector concerning the value of strategically adopting a responsible business…

Abstract

Purpose

The purpose of this paper is to outline a set of propositions for the Greek business sector concerning the value of strategically adopting a responsible business behaviour. The recent economic downturn of the Greek economy stresses the need for redefining current business models, attitudes and practices.

Design/methodology/approach

The authors draw from prior literature on strategic corporate responsibility and build their arguments on the value of social responsibility as an important component of an exit strategy from the domestic economic crisis.

Findings

Promoting the social responsibility of business could yield win–win opportunities for Greek firms and have a positive effect on the regeneration of the national economy’s dynamics. Connecting the well-established strategic CSR literature with the specific handicaps of an economy under pressure, we point out that the current deep crisis can be alleviated by regaining the trustworthiness, supporting the competitiveness potential and enhancing the extroversion of the Greek economy.

Practical implications

Strategic options from which policymakers and managers can endorse the development of a CSR agenda as an exit strategy component are set forth. Such practical implications pertain to the creation of an enabling environment for strategic CSR implementation, an emphasis on CSR-related amelioration of competitiveness parameters and a redefinition of market orientation of domestic firms under the scope of socially responsible business behaviour.

Originality/value

An economic–business environment under extreme pressure is discussed; problems relevant to the Greek case are outlined while a new approach in the way of doing business is proposed.

Details

Social Responsibility Journal, vol. 10 no. 4
Type: Research Article
ISSN: 1747-1117

Keywords

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