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Article
Publication date: 7 April 2015

Paula Maria Bögel

Based on the elaboration likelihood model (ELM), the purpose of this paper is to examine if stakeholders with high vs low corporate social responsibility (CSR) involvement

Abstract

Purpose

Based on the elaboration likelihood model (ELM), the purpose of this paper is to examine if stakeholders with high vs low corporate social responsibility (CSR) involvement differ in their processing of CSR communication, which could influence companies to adapt their CSR communication to the different ways of processing (central route vs peripheral route).

Design/methodology/approach

In this study, 107 participants received information about a fictitious company. In the first phase, participants were given initial information about the company. In the second phase, participants were given the company’s CSR newsletter. To compare the differences in information processing dependent on the CSR involvement, the sample was split at the median.

Findings

The study found that dependent on their CSR involvement, people differ in their processing of CSR communication as well as in their expectations for persuasive CSR communication.

Research limitations/implications

To further examine how involvement influences information processing and thus persuasion, an experimental design should be used including the manipulation of the level of involvement as well as the manipulation of ability.

Practical implications

The findings suggest that CSR involvement can be used as a base for target-group specific CSR communication in order to improve communication effectiveness.

Originality/value

So far, CSR communication research has often focussed on the effectiveness of communication strategies in general. In contrast, the application of the ELM offers a theoretical basis to better understand which moderator variables influences stakeholders’ processing of CSR communication and the persuasion process.

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Book part
Publication date: 28 July 2014

Anastasios Theofilou and Tom Watson

This chapter offers new insights into the understanding of internal (employee) perceptions of organizational corporate social responsibility (CSR) policies and strategies.

Abstract

Purpose

This chapter offers new insights into the understanding of internal (employee) perceptions of organizational corporate social responsibility (CSR) policies and strategies.

Methodology/approach

This study explores the significance of employees’ involvement and scepticism upon CSR initiatives and focuses on the effects it may have upon word of mouth (WOM) and the development of employee–organisation relationships. Desk research introduces the research questions. Data for the research questions were gathered through a self-completion questionnaire distributed in a hardcopy form to the sample.

Findings

An individual’s level of scepticism and involvement appears to affect the development of a positive effect on employees’ WOM. Involvement with the domain of the investment may be a central factor affecting relationship building within the organization, and upon generation of positive WOM.

Practical implications

The chapter offers a conceptual framework to public relations (PR) and corporate communications practitioners, which may enrich their views and understanding of the use and value of CSR for communication strategies and practices.

Social implications

For-profit organisations are major institutions in today’s society. CSR is proffered as presenting advantages for (at macro level) society and (micro level) the organization and its employees.

Originality/value of chapter

Concepts, such as involvement and scepticism, which have not been rigorously examined in PR and corporate communication literature, are addressed. By examining employee perceptions, managers and academic researchers gain insights into the acceptance, appreciation and effectiveness of CSR policies and activities upon the employee stakeholder group. This will affect current and future CSR communication strategies. The knowledge acquired from this chapter may be transferable outside the for-profit sector.

Details

Communicating Corporate Social Responsibility: Perspectives and Practice
Type: Book
ISBN: 978-1-78350-796-2

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Article
Publication date: 1 September 2021

Jihwan Yeon, Michael S. Lin, Seoki Lee and Amit Sharma

The purpose of this study is to investigate the moderating role of family involvement on the corporate social responsibility (CSR)-firm performance (FP) relationship in…

Abstract

Purpose

The purpose of this study is to investigate the moderating role of family involvement on the corporate social responsibility (CSR)-firm performance (FP) relationship in the US hospitality industry. Building on agency theory, this study examines how family ownership, management and board control influence the relationship between CSR and FP.

Design/methodology/approach

To examine the moderating effect of family ownership, family management and family board control, this study adopts the two-way fixed-effects model and performs a panel regression analysis with robust standard errors. The sample period spans 1994–2018 and 565 firm-year observations are included.

Findings

This study finds that the impact of CSR on FP is positively moderated by the extent of a firm’s family member involvement. In specific, all three aspects of corporate governance (i.e. ownership, management and board control) positively moderate the relationship between CSR and FP.

Research limitations/implications

Findings of this study yield several recommendations for hospitality managers, including shaping strategic decisions for implementing CSR, by providing a unique perspective that the involvement of founding family members can be helpful in enhancing firm value through CSR activities.

Originality/value

This study sheds light on the further understanding of the CSR-FP link in the hospitality literature. In addition, this study provides practical guidelines for hospitality firms in the context of CSR by revealing possible advantages of strengthened founding family involvement.

Details

International Journal of Contemporary Hospitality Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0959-6119

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Article
Publication date: 5 February 2018

Nicholas Browning, Osenkor Gogo and Marvin Kimmel

Using the elaboration likelihood model as a framework, the purpose of this paper is to investigate the effects of cause involvement, ability to process, and motivation to…

Abstract

Purpose

Using the elaboration likelihood model as a framework, the purpose of this paper is to investigate the effects of cause involvement, ability to process, and motivation to process on consumer judgments of organizational image following exposure to a corporate social responsibility (CSR) message.

Design/methodology/approach

This study relies upon an experimental manipulation of message complexity and uses quantitative survey data. The data were analyzed via tests of means differences, hierarchical multiple OLS regression, and mediation analysis.

Findings

The authors found that CSR’s influence on image is unaffected by message complexity – at least directly. However, CSR’s influence on image is intensified by greater cause involvement and information processing ability, which indicates that central route processing is more likely to move the needle on such assessments. Additionally, involvement serves as an important mediator on the effects that ability and motivation to process have on ratings of organizational image.

Originality/value

The findings suggest the necessity for communicators of CSR to foster cause involvement in consumers if social responsibility efforts are to resonate and garner positive results. Additionally, should organizations wish to create deeper elaboration about CSR messages among consumers, simple, straightforward messaging appears most effective. Complex messages can, however, serve as valuable peripheral cues among certain audiences.

Details

Corporate Communications: An International Journal, vol. 23 no. 1
Type: Research Article
ISSN: 1356-3289

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Article
Publication date: 7 April 2015

Davies Banda and Isabel Gultresa

The purpose of this paper is to clearly outline the practicalities of designing and implementing corporate social responsibility (CSR) through sport programmes via…

Abstract

Purpose

The purpose of this paper is to clearly outline the practicalities of designing and implementing corporate social responsibility (CSR) through sport programmes via stakeholder involvement theory by an international governing body operating across Europe’s multicultural setting. The concept of CSR and the use of sport to achieve the objectives of CSR have become common buzzwords. Within CSR, most of the academic literature, or research, has focused on defining or framing CSR through sport particularly discussing the implementation or staging of CSR activities by both sporting and non-sporting organisations. However, not much has been done regarding the practicalities of designing CSR programmes by employing stakeholder involvement theory and conducting of a thorough needs analysis before programme deployment.

Design/methodology/approach

This explorative study is based on participatory action research informed by international sport-for-development experiences. A qualitative approach was adopted in assessing the application of stakeholder involvement theory (Morsing and Schultz, 2006) in programme design and assessment of the target group’s needs.

Findings

The old CSR approach was fragmented and lacked integration into local area needs. The new CSR approach ensures that community needs are reflected in CSR activities. The delivery of CSR by Euroleague Basketball professional clubs secures a licence to operate through joined-up approaches with mainstream partner agencies. These social partnerships instil a sense of community ownership of One Team Basketball projects.

Originality/value

This paper draws on lessons learnt from international sport-for-development sector where stakeholder involvement is vital for deploying development-through-sport initiatives. The paper addresses aspects which constitute sustainable developmental approaches in communities using sport CSR as a vehicle for change.

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Article
Publication date: 16 October 2018

Eun-Mi Lee and Sung-Joon Yoon

The purpose of this paper is to examine whether the corporate social responsibility (CSR) image of a firm is influenced by consumer citizenship and the consumer’s…

Abstract

Purpose

The purpose of this paper is to examine whether the corporate social responsibility (CSR) image of a firm is influenced by consumer citizenship and the consumer’s involvement in CSR and the extent to which this affects purchase intention.

Design/methodology/approach

A total of 304 usable responses were obtained from a sample of 313 consumers who were 18 years of age or older.

Findings

The result of study indicates that consumer citizenship and involvement in CSR activities have significant effects on CSR image, and that consumer citizenship has a significant effect on involvement in CSR activities. CSR image also has a positive effect on product attitude but no significant influence on purchase intention.

Originality/value

The consumer perception of a firm’s CSR image is an important factor to consider while implementing CSR strategies; therefore, it is strategically important to understand the antecedents and consequences of creating a positive CSR image because of its effect on the responsible purchasing behavior of people who adhere to strong consumer citizenship.

Details

Social Responsibility Journal, vol. 14 no. 4
Type: Research Article
ISSN: 1747-1117

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Article
Publication date: 5 June 2019

Ya-Hui Ling

This paper aims to examine the potential moderating effect of knowledge management on the influence of corporate social responsibility (CSR) on organizational performance.

Abstract

Purpose

This paper aims to examine the potential moderating effect of knowledge management on the influence of corporate social responsibility (CSR) on organizational performance.

Design/methodology/approach

Questionnaire data were collected from 170 distinct companies in Taiwan.

Findings

The results confirm the positive influence of CSR on organizational performance. There are also some interesting moderating effects of knowledge management in the CSR–performance relationship.

Originality/value

A major contribution of this study is its confirmation of the context-dependence nature of CSR and the potential moderating effect of knowledge management between CSR and organizational performance.

Details

VINE Journal of Information and Knowledge Management Systems, vol. 49 no. 3
Type: Research Article
ISSN: 2059-5891

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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

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Article
Publication date: 21 March 2016

Teerooven Soobaroyen and Jyoti Devi Mahadeo

– The purpose of this paper is to analyse changes in community disclosures by listed companies in Mauritius.

Abstract

Purpose

The purpose of this paper is to analyse changes in community disclosures by listed companies in Mauritius.

Design/methodology/approach

The authors carried out a quantitative and qualitative assessment of annual report disclosures over the period 2004-2010. In particular, the authors consider the influence of a corporate governance code and a government intervention to first persuade and subsequently mandate corporate social responsibility investment (known as a “CSR Levy”).

Findings

From a predominantly limited and neutral form of communication, narratives of community involvement morph into assertive and rhetorical statements, emphasising commitment, permanency and an intimate connection to the community and a re-organisation of activities and priorities which seek to portray structure and order in the way companies deliver community interventions. Informed by Gray et al.’s (1995) neo-pluralist framework and documentary evidence pertaining to the country’s social, political and economic context, the authors relate the change in disclosures to the use of corporate impression management techniques with a view to maintain legitimacy and to counter the predominant public narrative on the insufficient extent of community involvement by local companies.

Research limitations/implications

The authors find that community disclosures are not only legitimating mechanisms driven by international pressures but are also the result of local tensions and expectations.

Originality/value

This study provides evidence on forms of “social” – as opposed to environmental – disclosures. Furthermore, it examines a unique setting where a government enacted a legally binding regime for greater corporate social involvement.

Details

Accounting, Auditing & Accountability Journal, vol. 29 no. 3
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 29 June 2010

Mustaruddin Saleh, Norhayah Zulkifli and Rusnah Muhamad

The aim of this paper is to explore corporate social responsibility (CSR) disclosure and its relation to institutional ownership (IO) of Malaysian public listed companies (PLCs).

Abstract

Purpose

The aim of this paper is to explore corporate social responsibility (CSR) disclosure and its relation to institutional ownership (IO) of Malaysian public listed companies (PLCs).

Design/methodology/approach

Testing of hypotheses have been conducted by applying multivariate regression techniques utilizing longitudinal data analysis of companies' annual reports. Two well‐established models, the fixed effects model and random effects model are conducted in this paper.

Findings

Results which confirmed earlier estimations indicated that there are positive and significant relationships between CSR disclosure (CSRD) and IO. This result suggests that Malaysian PLCs are able to attract and maintain their institutional investors while they engage in social activities.

Practical implications

Companies should be encouraged to be involved in CSR activities as one of their strategies in attracting investment as well as to improve their reputation and image.

Originality/value

Most studies on CSRD in Malaysia pertain to the analysis of such reporting and motivations of managers towards CSRD. This paper conducts a comprehensive empirical research on the relationship between CSRD and IO in Malaysian PLCs.

Details

Managerial Auditing Journal, vol. 25 no. 6
Type: Research Article
ISSN: 0268-6902

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