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The purpose of this paper is to understand what the determinants for integrated corporate social responsibility (CSR) are and how they lead to different means of integration.

In this study, a research methodology based on the multiple case analysis was chosen. The selection of case studies was based on the combined application of literal and theoretical replication. Within the technique of theoretical replication, maximum variation and criterion methods were used. In order to increase the reliability of the results, a research protocol for data collection was defined by combining two different techniques: semi-structured interviews and content analysis of documents and websites.

The integration of CSR depends on three factors: the macro-environment, the competitive context and the management philosophy. In particular, management philosophy is the internal variable on which the type of strategic or operational integration depends.

The main managerial implications arising from the empirical analysis can be summarized as follows: first, external conditions influence the CSR management, but the company’s success is tied to the management philosophy; second, innovative business ideas are related to a proactive management approach to CSR; and third the consistency between the management philosophy and the means for managing CSR is fundamental to integrate CSR into strategic management.

The analysis allows to fill the literature gap related to the strategic integration of CSR (driving factors and means of integration).

The origins of corporate social responsibility (CSR) have been widely attributed to the work of scholars, and business managers as well, in North America and Western Europe. Inevitably, however, as the economic interaction of individual firms and entire nations has grown over the past several decades — call it globalization — so too has the concept and the practice of CSR spread throughout the world. It is certainly time to explore how CSR is being incorporated into the practice of business management in other regions and other countries. Therefore, in this chapter we will focus on Asia: specifically on Japan, South Korea, India, and China. It is interesting for academicians to understand how CSR is being absorbed and adapted into the business cultures of these four countries. Perhaps of even greater importance, it is vital that business managers know what to expect about the interaction between business and society as well as the government as their commercial activities grow in this burgeoning part of the world.

For each of these four countries, we will provide an overview of the extent to which CSR has become a part of the academic community and also how it is being practiced and incorporated in everyday management affairs. We will see that there are very significant differences among these countries which lead to the natural question: why? To answer this question, we will use an eight-part analytical framework developed specifically for this purpose. We will look at the history, the dominant religious beliefs, the relevant social customs, the geography, the political structures, the level of economic development, civil society institutions, and the “safety net” of each country. As a result of this analysis, we believe, academicians can learn how CSR is absorbed and spread into commercial affairs, and managers can profit from learning more about what to expect when doing business in this increasingly important region.

This paper explores the relationship between earnings management and firms' value through the moderating effect of the missing elements – corporate social responsibility (CSR) disclosure and state ownership in Russian companies. The main argument of the paper is that CSR disclosure can be used as a mitigating mechanism to weaken the negative relationship between earnings manipulation and market value. Additionally test whether state ownership is an important moderating factor in this relationship are conducted as state has always played an important role in the emerging Russian market.

The hypotheses are tested on panel data for 223 publicly listed Russian firms for the period 2012–2018. A number of robustness tests are used to check the obtained results for consistency. Following previous research GMM method is employed to address endogeneity concerns.

Supported by stakeholder theory, it is observed that firms that disclosed more CSR information experience a weaker negative relationship between earnings management and market value because investors and other stakeholders positively evaluate a positive CSR image. This negative effect of earnings management on market value is even weaker for state-owned companies as market participants appreciate involvement of state-owned companies in CSR activities and place greater expectations on these firms to be responsible without clear understanding whether these actions are “window dressing” for this type of companies or not.

The study results provide new insights into the relation between earnings management, firm's value, CSR disclosure and state ownership in emerging-market firms. The paper highlight the importance of considering country-specific factors, such as state ownership, while analysing the market reaction on CSR disclosure and earnings management since the institutional peculiarities may help to explain differences in the obtained results.

The purpose of this paper is to determine the direct influence of the mechanism of good corporate governance (GCG) and corporate social responsibility (CSR) on financial performance as well as through earnings management as a mediating variable.

The data used in this research are secondary data involving 102 companies listed on the Indonesian Stock Exchange for the period 2014. The data used in this study were analyzed using partial least square and carried out with the help of software WarpPLS 5.0.

The results show that the mechanism of GCG and CSR has a positive effect on financial performance as well as the CSR on financial performance.

The results also show partial mediation of earnings management on impact of GCG mechanisms on financial performance and full mediation of earnings management on impact of CSR on financial performance.

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.

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.

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.

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.

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.

India is the first country to have mandated compulsory corporate social responsibility (CSR) spends through changes in its legislative framework. Focus has thus shifted from the “why” to the “how” of CSR and, therefore, a shift in the “locus” of CSR responsibility from the “influencer” chief executive officer toward the “implementer” CSR professionals. The purpose of this paper is to study the role of management education in developing individual competencies among the implementers and impacting effective CSR implementation.

This paper, using a case study design, studies the role of management education in developing individual competencies among the implementers and impacting effective CSR implementation. Building on theoretical frameworks, this paper carries out an exploratory research of an Indian business school’s management education program for development practitioners. It uses qualitative inputs gathered from relevant stakeholders of the program to understand the role of management education in facilitating the paradigm shift in CSR in the Indian context.

The paper finds that the program has impacted outcomes at three levels, namely through developing key individual CSR-related competencies; impacting participants’ professional performance; and organizational impact in effective CSR implementation.

The case study provides a roadmap to business schools for designing and implementing programs for CSR professionals.

Extant research in the Indian context is silent on key competencies required for CSR implementation and also on the role of management education in developing the same. Such competencies can ensure the efficiency of the expected large CSR spends by private corporates under the new legal requirements and alter the country’s social development path.

The objective of this paper is to address the question whether and how firms can follow a standard management process to cope with emerging corporate social responsibility (CSR) challenges? Both researchers and practitioners have paid increasing attention to the question because of the rapidly evolving CSR expectations of stakeholders and the limited diffusion of CSR standardization. The question was addressed by developing a theoretical framework to explain how dynamic capabilities can contribute to effective CSR management.

Based on 64 world-leading companies’ contemporary CSR reports, we carried out a large-scale content analysis to identify and examine the common organizational processes involved in CSR management and the dynamic capabilities underpinning those management processes.

Drawing on the dynamic capabilities perspective, we demonstrate how the deployment of three dynamic capabilities for CSR management, namely, scanning, sensing and reconfiguration capabilities can help firms to meet emerging CSR requirements by following a set of common management processes. The findings demonstrate that what is more important in CSR standardization is the identification and development of the underlying dynamic capabilities and the related organizational processes and routines, rather than the detailed operational activities.

Our study is an early attempt to examine the fundamental organizational capabilities and processes involved in CSR management from the dynamic capabilities perspective. Our research findings contribute to CSR standardization literature by providing a new theoretical perspective to better understand the capabilities enabling common CSR management processes.

This paper aims to fill the existing gaps in literature which deal with both the application of a socially oriented philosophy to the theme of strategic corporate social responsibility (CSR) integration and to the systematic analysis of the processes of strategic CSR management, and to create a connection between social management philosophy and the dynamic approach to CSR integration based on the strategic management processes. In particular, this study aims at creating a conceptual model to highlight, in a structured and organic way, the dynamic relationships, based on a social management philosophy, characterizing the integration of CSR in the different strategic management processes: formulation and implementation of both intended and emergent strategies. In relation to these goals, the following research questions are formulated: What are the most important strategic management processes in which to integrate CSR following a social management philosophy? How does integration (strategic CSR) based on social management philosophy impact these processes? How do strategic CSR processes based on social management philosophy determine strategic change? Which are the management tools which support integration based on social management philosophy?

The work is a conceptual paper. The paper has been developed as follows: the identification of the theoretical gaps; the definition of the research objectives; the literature review about both CSR integration and strategic management in a dynamic perspective; the formulation of the research questions; the conceptual analysis, based on social management philosophy, of the relevant propositions related to the dynamic approach to CSR integration; the building of the conceptual model based on the propositions; and the description and the analysis of the model.

In this model, three circles of change that are able to describe the integration of CSR into strategic management have been identified: A, the circle for achieving the strategic intent; B, the circle for formulating the strategic intent; and C, the circle of bottom-up innovations.

From a managerial perspective, it is possible to point out the following implications related to the integration of CSR into strategic management and the achievement of a strategic CSR: as for change dynamics which are linked to the formulations of the intended strategy, it is fundamental to develop a social management philosophy; to achieve the strategic intent, it is necessary to incorporate CSR actions into core activity of value chain; to favour the socially oriented bottom-up innovations, it is necessary to define a favourable organizational context; the strategic CSR must be supported by integrated tools and methodologies that make the rationalization of processes of change possible; and the application of tools and processes, even sophisticated ones, which are not based on social management philosophy may lead, in the long run, to negative tensions among stakeholders, as well as to serious repercussions on the firm’s management and its performance.

It is possible to pinpoint other implications for the society: the circle for achieving the strategic intents, with the aim of improving the execution phase, increases the positive externalities and reduces the negative externalities of the economic activities; the circle for formulating strategic intents allows to identify a win–win solution for CSR issues; and the bottom-up entrepreneurship increases the chances to find innovative solutions which combine social aspects and competitive aspects.

The analyses provide an integrated approach, connecting strategic management and CSR in a dynamic perspective.

The purpose of this paper is to map the key challenges that quality management faces in order to meet the demands of CSR. The paper focuses on ISO 26000 – a newly emerging international standard for social responsibility – and discusses synergies (and divergences) between quality management (and ISO quality management and environmental management standards) and CSR as they emerged during the process of ISO 26000 development.

This paper draws conclusions from the resolutions and working materials produced by ISO Committee on Consumer Policy, the Strategic Advisory Group on Social Responsibility and ISO/TMB/WG SR – a working group in charge of the development of ISO 26000. To add the quality management dimension to the discussion, the evidence is further expanded from the ISO documents by revealing the arguments posited by nominated experts during the development of ISO 26000.

The paper finds that the quality field can significantly contribute to the deployment and uptake of the corporate social responsibility agenda yet needs to reinvent and rejuvenate in key areas such as management systems; integration of strategy, operations, technology, CSR and quality; incorporation of corporate governance; and improvements in third‐party certification and internal auditing practices.

The research in the paper is limited to the linkages between quality management and CSR stemming from the development of ISO 26000. Other CSR standards and tools are not included. However, as ISO 26000 is a global initiative, this paper provides a view from the perspective of one of the most significant initiatives in recent years.

The paper informs quality practitioners about the recent developments in international standardization of social responsibility and draws the linkages between quality management and corporate social responsibility that will enable them to adopt the CSR agenda and ISO 26000 in the future.

This is one of the first papers that deals with the linkages and synergies between ISO 26000 and quality management. By doing so, key areas are also offered that practitioners and academics should further explore in order to demonstrate the contribution of quality management to CSR.

The antecedents and typical stages of development of corporate social responsibility (CSR) programs in a given organization or type of organization have been of minor interest in CSR research. Contrary to that the chapter argues that CSR communication strategies need to take the genesis and drivers of CSR institutionalization into account.

The chapter develops a complex set of interrelated drivers for CSR institutionalization from a literature review – among them leadership styles and management fashion. The chapter further discusses the influence of leadership styles and management fashions on CSR institutionalization and focuses on the diffusion of management concepts along a management fashion cycle. It then refers to executive trainers as the key facilitator and promoter of new business concepts and presents data from a first online-survey among German speaking management trainers.

The chapter clears manager’s role in institutionalization of CSR by contextualizing their behavior in a portfolio of performance indicators. From a management fashion perspective the various forms of explicit and implicit CSR are linked to management styles.

The chapter lays ground for further research of CSR institutionalization and integration into business strategy by providing a conceptualization of CSR drivers and settings that relate to a given organization. As such it is designed as groundwork for a yet to develop CSR scorecard.

The connection between organizational type, organizational environment, leadership behavior, and the chosen CSR approach of a corporation is usually overseen. The chapter aims to uncover this connection.