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The purpose of this paper is to look into the current corporate social responsibility (CSR) and human resource management (HRM) developments in Lithuania and to study the relationship between CSR, HRM and organisational performance outcomes.

A survey of 119 medium and large‐sized organisations (over 100 employees) in Lithuania was conducted to study CSR and HRM implementation in the country and to test the relationship between CSR, HRM and organisational performance outcomes.

In total, 78.1 per cent of the respondent organisations have a written or unwritten HR strategy. Only 38.8 per cent have a CSR statement, but more than half of respondent organisations have a code of ethics, corporate values statement and diversity statement (respectively 65.4, 63.0 and 53.1 per cent). Research findings show that there is a linkage between HRM, CSR and performance outcomes – organisations with more developed HRM, i.e. those where HRM performs a strategic role and the HR function performance is evaluated, have better developed CSR policies. The latter were found to have an impact on organisational and financial performance outcomes.

The study is built on the Cranet survey data, therefore not all CSR‐related HRM practices are analysed. Due to a limited number of organisations using CSR‐related HRM practices, the statistical analysis fails to determine statistically significant relationships between the usage of those practices, the level of CSR development and performance outcomes.

Organisations that are socially responsible and follow a strategic approach to HRM exhibit better performance outcomes, profitability in particular.

The paper confirms the existence of the HRM‐CSR‐performance linkage, i.e. organisations with better developed HRM, where HR plays a more strategic role and its performance is more evaluated, also have more developed formal CSR policies, which in turn has a positive impact on organisational and financial performance outcomes.

This paper aims to provide a new conceptual approach to corporate social responsibility (CSR), termed enlightened shared value (ESV), by applying the social dilemma paradigm and long-term value maximization.

In this conceptual paper, the author analyzes CSR as an organizational social dilemma, where the conflicts among stakeholders and between short- and long-term outcomes are inevitable. To minimize these conflicts, firms need to aim at long-term value maximization to provide the maximum outcome to the firm and satisfy all relevant stakeholders. Adopting these perspectives, the author introduces ESV and compares ESV with major CSR approaches.

ESV provides a clear metric and the method for CSR, which is lacking in existing CSR approaches. Consequently, ESV is superior to and has better applicability than existing CSR approaches. The author suggests that shifting focus to long-term outcomes can reduce the conflicts in CSR and make CSR a win-win game.

As an alternative to existing CSR approaches, ESV can provide the best outcome to the firm and all relevant stakeholders. ESV adds the understanding of CSR’s theoretical discussions and provides a practical guideline to practitioners.

The current market conditions are driving firms to plan, design and implement corporate social responsibility (CSR) policies that are true to the firms' real sense, i.e. authentic. Authenticity is an important aspect of micro-foundations of CSR in shaping the way social responsibility initiatives would impact the stakeholders including the customers, partners, current members of the organization and shareholders. This calls for a need to synthesize past research on CSR authenticity in order to propose directions for future research.

The current study synthesizes relevant literature on CSR authenticity using systematic literature review (SLR) approach. In total, 34 research works were identified and examined to seek insights on CSR authenticity.

Findings of the study identified various miro-, meso- and macro-level determinants of CSR authenticity and different set of outcomes having implications on business and society. The study also proposes a comprehensive definition of CSR authenticity which was somewhat missing in existing literature.

The study provides strong theoretical and managerial implications. Particularly, the study provides directions for future research on the topic.

In this paper, a review of literature on CSR authenticity is currently missing.

While firms have widely adopted corporate social responsibility (CSR) initiatives in their supply chains, there is little work simultaneously examining the drivers and outcomes of such initiatives. Specifically, it is not clear how different institutional contexts may shape them. The purpose of this paper is to examine the drivers and performance outcomes of CSR in supply chains in two different institutional contexts: Mainland China (a transition economy) and Taiwan (a market economy).

Data were collected from Mainland Chinese and Taiwanese manufacturing factories engaging in CSR in supply chains. Relationships are examined using “soft-modeling” partial least squares analysis.

The findings suggest that CSR in supply chains positively impact on customer satisfaction in both Mainland China and Taiwan. Yet, the influence on CSR in supply chains of different drivers differs according to institutional context. In the transition economy of China, CSR initiatives are driven by regulatory and efficiency forces but not by the competitive advantage force. In contrast, in the market economy of Taiwan, CSR initiatives are driven by the competitive advantage force but not by the other two.

This paper provides some empirical evidence of the influence of different institutional contexts on CSR initiatives and their impact on customer satisfaction. The research contributes to the emerging theme of institutional theory in international marketing.

Managers should be aware that different institutional contexts may shape firms’ CSR in supply chains. However, CSR in supply chains does matter in terms of enhancing customer satisfaction in all institutional contexts.

The authors develop and test a framework of drivers and customer satisfaction outcomes of CSR in supply chains in both a transition and a market economy.

This study reviews research that examines economic and behavioural consequences of CSR reporting regulations. Specifically, the authors evaluate the impact of CSR reporting regulations on (1) reporting quality, (2) capital-markets and (3) firm behaviour.

The authors first describe the stated objectives and enforcement level of CSR reporting regulations around the world. Second, the authors review over 130 archival studies in accounting, finance, economics, law and management that examine consequences of the regulations.

The stated objectives and enforcement of CSR reporting regulations vary considerably across countries. Empirical research finds no significant changes in reporting quality and generally concludes that CSR reporting continues to be ceremonial rather than substantive after the regulations – consistent with corporate legitimation and “greenwashing” views. In contrast, growing evidence shows both positive and negative capital-market and real effects of the regulations. Overall, the findings from this review indicate that, on balance, there remains a significant number of questions on the net effects of CSR reporting regulations.

The authors offer a comprehensive review of the literature examining consequences of CSR reporting regulations. The authors identify apparent tensions in studies assessing different outcomes after the regulations: between symbolic reporting and positive capital-market outcomes; between profitability and CSR; and between CSR and the welfare of non-shareholder groups. Additionally, we highlight differences in the scope and stated objectives of CSR regulations across countries, with the regulations often reflecting socio-economic development and national interests of implementing countries. Collectively, our review indicates that institutional details are crucial when considering the design or consequences of CSR reporting regulations and/or standards.

Corporate-NGO partnerships are gaining increasing importance as part of a company's CSR effort. This study aims to understand which communication tactics (CSR motive, CSR message frame, CSR fit) lead to more positive consumer outcomes in the context of corporate-NGO partnerships, and whether consumer skepticism and consumer trust mediate the proposed relationships.

An online experiment was conducted (N = 298) to examine the theoretical predictions, involving a 2 (CSR motive: firm-serving/public-serving) x 2 (CSR message frame: narrative/expositive) x 2 (CSR fit: high/low) between-subjects design.

The results confirmed that consumer attitudes and electronic Word-of-Mouth (eWOM) can be affected by CSR motives and CSR fit. Also, CSR skepticism and consumer trust both mediate the relationship of CSR motives and consumer outcomes.

The results of this study make a strong case for expressing public-serving CSR motives and refraining from firm-serving CSR motives when communicating about a corporate-NGO partnership to consumers.

Focusing on the communication tactics of corporate-NGO partnerships extends existing literature by uncovering whether and how the factors driving effective communication in other CSR activities can be applied to the context of corporate-NGO partnerships.

The purpose of this paper is to examine how corporate reputation interacts with corporate social responsibility (CSR) fit and affects stakeholders’ skeptical attribution (SA) of CSR motives, as well as their attitudes, supportive communication intent and purchase intent. This study proposes that a high-fit CSR program does not necessarily engender more favorable outcomes, nor does it stimulate SA. The study proposes the effects of CSR fit differ by corporate reputation. For bad-reputation companies, low-fit is anticipated to generate more desirable CSR outcomes than high-fit initiatives.

Two experiments were conducted. The first experiment employed a randomized 2 (CSR fit: high fit vs low fit) × 2 (good reputation vs bad reputation) × 2 (Industry: food retailing and insurance) full factorial design to examine the suggested hypotheses. The second study employed a randomized 2 (CSR fit: high fit vs low fit) × 2 (good reputation vs bad reputation) full factorial design with consumer samples to replicate the conceptual relationships among variables in the first study.

While reputation plays a dominant role in influencing stakeholders’ CSR-related responses across both CSR fit situations, a SA partially mediates the relationship between reputation and stakeholder reactions. CSR fit interacts with reputation, and influences the partial mediation process through SA; under a bad reputation condition, low-fit CSR engenders less SA and results in better stakeholder reactions. A similar tendency was found with supportive communication intent and purchase intent. High-fit CSR initiatives by a negative reputation company engendered the weakest supportive intent and purchase intent. For a reputable company, across both CSR fits, respondents displayed generally very positive attitudes toward, greater intent to support, and intent to purchase from the company.

The study findings provide useful and empirically supported logical explanations of why high-fit CSR programs sometimes cause backlash effects, despite the general consensus that such initiatives generate positive outcomes. This study offers an alternative and more relevant perspective to conceptualize the complexity of anticipating CSR outcomes.

The purpose of this paper is to explore and espouse employee corporate social responsibility (CSR) practices in classified hotels in the coastal region of Kenya, then to evaluate perceived job satisfaction, employee turnover/retention and organizational commitment by employees and explore any inherent paradox in the employee perceptions on both employee CSR practices and the job‐related outcomes in the African context.

The paper is based on an exploratory survey that targeted a population of 5,595 hotel employees from 20 selected classified hotels. A sample size of 699 employees was systematically selected and data collected using a structured questionnaire anchored on a five‐point Likert scale. The instrument was evaluated for internal consistency and subjected to principal component analysis to explore extant dimensions.

Though initially employee CSR practices by the hotel enterprises were defined by four dimensions, while employee job satisfaction‐related outcomes were defined by three dimensions, principal component analysis revealed six dimensions of the employee CSR practices and four dimensions of the job‐related outcomes. This paper, therefore, identifies and discusses the inherent paradoxes of employee job satisfaction, employee commitment and employee retention as revealed by the study.

Internal social responsibility practices among enterprises in Africa, has relatively been downplayed by government, respective enterprise management and scholars.

This study aims to analyze how corporate social responsibility (CSR) initiatives address sustainability challenges by focusing on the congruence between process and outcome variables of CSR.

Following a theory-driven model, a content analysis was conducted on 63 award-winning social responsibility projects.

The study reveals that the adoption of a proactive approach during environmental assessment, which manifests itself in a focus on emerging sustainability challenges with a deeper interest, affects the centrality of social responsibility initiative by increasing its learning and partnership potential and leads organizations to produce radical innovations.

The findings provide a valuable understanding for practitioners on organizing the decision making process of CSR initiatives in order to unlock its learning potentials.

Radically innovative projects with their higher levels of proactivity, centrality and generalizability are better than incremental ones at transferring and integrating company resources and capabilities to address emergent sustainability challenges.

The impact of CSR on society and nature has been a neglected area of literature. To reduce this gap, this study analyzes how the configuration of process variables shapes the outcomes of socially responsible initiatives on sustainability. It also provides a new typology on the relevance of CSR initiatives to company mission/model that can show how CSR can unlock organizational learning and innovation potentials.

The increased awareness among consumers and strong competition have forced companies to put extra efforts and fulfill their social responsibility along with earning profits. The research aims to review corporate social responsibility (CSR)-related literature specifically determinants, outcomes and disclosure of CSR while adapting a comparative approach for developing and developed countries.

Based on theoretical frameworks of CSR, the authors have reviewed past studies conducted in past 10 years. While using keywords and synonyms, the databases such as JSTOR, Emerald, SpringerLink and ScienceDirect were used for searching impact factor and Scopus journals. Thematic analysis has been used as a method in the paper while identifying the key themes in study and presented them separately. Only those articles have been included which have key words in abstract. The review has been done while using logical process to improve inter-rater reliability. The key databased have been used to cover articles from multiple and diverse domains. The authors studied the key themes of literature found and identified the gaps. The paper has also incorporated the comments of authors who conducted credible studies.

It has been found that there are different determinants which lead the companies to involve in CSR practices in developing and developed countries. It has also been found that consumers are more aware about CSR in developed countries which effects the CSR decisions by firms. There is lack of literature available in developing states and researchers have been focused to conduct studies mainly developed countries such as in Europe and USA. Mostly the CSR behavior of companies has been linked with their financial and reputational benefits in empirical studies. There is large gap in literature on CSR involvement in small companies. The authors have developed and presented model which provides comparison of determinants leading toward CSR involvement by companies in developed and developing countries. Another framework has been developed which summarized all the factors which force the company to take part in CSR activities.

The study has made significant contribution toward research field and summarized the determinants based on social and economic factors of countries. The study also presented the comparison between CSR in developing and developed country which is valuable contribution by the authors. The study has also found lack of progress in theory development in this area which needs further attention by researchers. The authors have developed a model and framework which will contribute in field of CSR.

This is the review paper which provides integrated view of literature regarding determinants, outcomes and disclosure of CSR in developing countries while using a comparative approach.