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Article
Publication date: 17 December 2021

Oyindamola Abiola Ajayi and Tsietsi Mmutle

The purpose of this paper is to explore how the communication of corporate social responsibility (CSR) contributes towards a favourable corporate reputation. It explores…

Abstract

Purpose

The purpose of this paper is to explore how the communication of corporate social responsibility (CSR) contributes towards a favourable corporate reputation. It explores the communication strategies and channels organisations deemed reputable by stakeholders use to achieve an effective CSR communication.

Design/methodology/approach

To achieve this, a qualitative content analysis using the directed approach was conducted on the textual CSR communication materials of ten reputable organisations in South Africa based on the 2018 South Africa Reptrak survey.

Findings

Result showed that seven out of ten organisations use both self-serving and society-serving motive in their CSR communication, while the other 3 use only the society serving motive. The informing strategy was also more evident in the CSR communication materials than the interactive strategy. In terms of the communication channels, the study found that organisations mainly utilise controlled channels for CSR communication.

Originality/value

The literature reviewed and the findings of this study reveal a gap between the theory and practice of CSR communication. This drives the need for organisations to research and tailor CSR communication based on stakeholders' unique characteristics and preferences. The paper also contributes to improving the knowledge on the role different CSR communication strategies and channels play in CSR communication.

Details

Corporate Communications: An International Journal, vol. 26 no. 5
Type: Research Article
ISSN: 1356-3289

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Article
Publication date: 30 April 2021

Tamer Mohamed Shahwan and Ahmed Mohamed Habib

This study assesses the impact of corporate social responsibility (CSR) practices on the relative efficiency of conventional and Islamic Egyptian banks in the period 2012–2018.

Abstract

Purpose

This study assesses the impact of corporate social responsibility (CSR) practices on the relative efficiency of conventional and Islamic Egyptian banks in the period 2012–2018.

Design/methodology/approach

A three-stage approach is adopted. First, data envelopment analysis (DEA) is used to assess the relative efficiency of Egyptian banks. Second, a CSR index is designed and used to assess the extent of aggregate CSR practices in Egyptian banks, together with their sub-dimensions. Third, a Tobit regression model is used to examine the impact of CSR on the technical efficiency of these banks.

Findings

There is no statistically significant difference between conventional and Islamic banks as regards their purely technical efficiency. Egyptian banks, on average, have achieved a medium score in their practices of CSR and conventional and Islamic banks have not shown significant differences, except in 2018. Moreover, the aggregate CSR practices positively affect the technical efficiency of Egyptian banks. The practices of the CSR sub-dimensions, apart from the community sub-dimension, also affect the banks' technical efficiency.

Practical implications

The legislative institutions and the Central Bank should enhance CSR practices in Egyptian banks, particularly the practices related to customers and the community, in order to enhance the purely technical efficiency of these banks.

Originality/value

The paper is original in investigating the impact of CSR on banks' relative efficiency in Egypt.

Details

International Journal of Emerging Markets, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1746-8809

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Article
Publication date: 26 March 2021

Ananda Silva Singh, Eduardo De Carli, Luiz Aurélio Virtuoso, Andréa Paula Segatto and Fernanda Salvador Alves

The purpose of this paper is to analyze the commitment to a corporate social responsibility (CSR) practice developed by Company of Urbanization of Curitiba S/A – URBS…

Abstract

Purpose

The purpose of this paper is to analyze the commitment to a corporate social responsibility (CSR) practice developed by Company of Urbanization of Curitiba S/A – URBS, located in Curitiba (Paraná), Brazil. The paper observes the CSR practice developed by the company.

Design/methodology/approach

A descriptive study that used a qualitative approach was held. The research strategy of the research used consisted of a case study. Data were collected through semi-structured, in-depth interviews, documental analysis and direct observation. These data were further analyzed through the content analysis’ perspective.

Findings

The organization in question, even without obligation, develops a CSR project that contributes to the formation and awareness of young citizens, comprising ethical, voluntary, economical and legal responsibilities.

Research limitations/implications

Because of the fact that this is a single case study, the results cannot be generalized, representing only the reality of this case.

Practical implications

The practical implications of this study lies in the attention toward training of students of public schools, especially in aspects of buses and services usage and care for public equity, factors that even contribute to citizenship and the formation of better people and professionals. This will, in the future, contribute to form citizens that are more aware and who will tend to contribute to adequate usage of the transportation system as a whole, resulting in savings for the organization.

Social implications

The project analyzed in this study contributes to the formation of better citizens regarding the respect and ethical responsibilities they develop toward the public transportation system.

Originality/value

This paper demonstrates the commitment to a CSC practice made by a mixed-economy organization that develops this practice to contribute to the formation of citizens of the city. The value of this paper lies in the fact that it shows how CSR practices can be aligned with other practices of organizations, contributing to all stakeholders involved in it.

Details

Social Responsibility Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1747-1117

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Book part
Publication date: 24 June 2017

Arisleidy Terrero-De La Rosa, Rosaliz Santiago-Ortega, Zulma Medina-Rivera and José Berrios-Lugo

The main purpose of this study is analyzing the influence of corporate social responsibility practices and programs on employee human resources performances in Puerto…

Abstract

The main purpose of this study is analyzing the influence of corporate social responsibility practices and programs on employee human resources performances in Puerto Rico. The study used an exploratory approach and primary data for this research was obtained through a questionnaire collected from 205 employees of companies with CSR active programs. The study uses structural equation model (SEM) technique to test the hypotheses. The study found the highest significantly positive relationship in CSR programs and employee human resources performances than CSR practices and employee human resources performances. The present study discusses important implications regarding uses of CSR for enhancing employee’s organizational commitment and satisfaction. One of the least studied areas at the moment is the internal corporate social responsibility which is directly related to company’s employees. This dimension of the corporate social responsibility refers to the set of responsible activities and practices that the company realizes toward their employees that consider the living conditions of each one of them and the contribution that it can do to improve their well-being.

Details

Corporate Social Responsibility and Corporate Governance
Type: Book
ISBN: 978-1-78714-411-8

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Book part
Publication date: 18 October 2016

Sania Batool, Aroosha Butt and Beenish Niazi

This study examines different types of Corporate Social Responsibility (CSR) practices across the industries in Pakistan along with their effectiveness. The main aim of…

Abstract

This study examines different types of Corporate Social Responsibility (CSR) practices across the industries in Pakistan along with their effectiveness. The main aim of this study is to research the CSR practices and growing trends of CSR in developing countries like Pakistan. Companies adopting CSR as a vital part of their company have frequently been encouraged across the industry and by the governments of their respective countries. A total of 120 individuals from public and private sector institutions participated in this research. The findings suggest that CSR is very effective across the industry. Furthermore, the practices of CSR will result in better social welfare of society. CSR practices have worked a great deal in increasing a company’s goodwill and raising its brand name. The theoretical and practical implications of these findings have been discussed in this chapter. Lastly, this research concludes with details of top effective practices adopted by different companies within same industry as well as across different industries.

Details

Corporate Responsibility and Stakeholding
Type: Book
ISBN: 978-1-78635-626-0

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Article
Publication date: 29 January 2021

Yousuf Kamal

The purpose of this paper is to explore stakeholders' expectations in relation to corporate social responsibility (CSR)–related corporate governance practices. The paper…

Abstract

Purpose

The purpose of this paper is to explore stakeholders' expectations in relation to corporate social responsibility (CSR)–related corporate governance practices. The paper aims to understand how stakeholders' expectations potentially translate into the disclosure of information about CSR-related corporate governance practices.

Design/methodology/approach

The evidence for this study was collected using semi-structured in-depth personal interviews with 18 stakeholders. These include representative of multinational buying companies who source garments from Bangladesh, international as well as local NGOs, news media personnel, senior government officials, trade union leaders and social audit firm.

Findings

This paper finds evidence of stakeholders' dissatisfaction with the disclosures of governance information which tended to be viewed as limited and symbolic in nature. It also finds an apparent disconnection between stakeholder expectations and corporate disclosures.

Originality/value

This paper finds an alternative media of disclosures, for communicating social responsibility related governance information to the stakeholders, which has so far, been neglected by the social accounting researchers.

Details

Asian Review of Accounting, vol. 29 no. 2
Type: Research Article
ISSN: 1321-7348

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Article
Publication date: 18 April 2020

Gabriel Etogo

This paper aims to analyze corporate social responsibility (CSR) practices from the epistemological position advocated by the MAUSS. The latter, beyond paying tribute to…

Abstract

Purpose

This paper aims to analyze corporate social responsibility (CSR) practices from the epistemological position advocated by the MAUSS. The latter, beyond paying tribute to Marcel Mauss, refers to the project of combating all utilitarian and economistic reductionism.

Design/methodology/approach

This paper discusses the question of the definition of CSR practices by basing the analysis on the definition proposed by Etogo, which considers CSR practices as all forms of key-giving transactions, material or immaterial, which update the primary and secondary links between the company and its human and non-human environment.

Findings

The sociology of CSR practices is seeking the notion of gift in companies which are places of profit and utilitarian calculus. This research emphasizes that the triple duty of giving-receiving-returning structures CSR practices. The approach extends the perspective of Godbout’s gift, which recalls how Homo donator, along with Crozier and Friedberg’s Homo strategus, is at the center of CSR practices.

Research limitations/implications

The proposed approach comes up against a particular limit. Despite its sociological fruitfulness, the gift paradigm is not immediately operational from a managerial point of view.

Practical implications

This reflection suggests to consider that CSR practices participate in a form of reconfiguration of the efficiency of the company insofar as they call into question the partial analysis of the efficiency of the company for the benefit of the shareholders. For CSR practices to be effective, managers must understand the interdependence between society and business: the well-being of society and business development cannot be opposed. Managers therefore need to integrate CSR practices into the company's strategy.

Social implications

This reflection can have interesting implications in terms of building citizen identity. Specifically, it is a question of rebalancing the link between social and economic logics, by legitimizing the social utility of companies as well as their involvement in the organization and functioning of the city.

Originality/value

This note seeks to emphasize the fecundity of the epistemological position advocated by the MAUSS to reconstruct the role of CSR practices by adopting a balanced approach.

Details

Social Responsibility Journal, vol. 17 no. 3
Type: Research Article
ISSN: 1747-1117

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Article
Publication date: 14 January 2020

Ayokunle Olubunmi Olanipekun, Olalekan Shamsideen Oshodi, Amos Darko and Temitope Omotayo

The development of corporate social responsibility (CSR) in the construction sector is slow, thereby leaving many opportunities for further development. To enable…

Abstract

Purpose

The development of corporate social responsibility (CSR) in the construction sector is slow, thereby leaving many opportunities for further development. To enable operators in the construction sector to effectively capitalise on the opportunities to promote the development of CSR in the sector, this study employs the practice viewpoint to take the stock of CSR activities in the sector. The purpose of this paper is to reveal the state of CSR practice in the construction sector. The study also draws from the development of CSR in the manufacturing, mining and banking sectors to inform the state of CSR practice in the construction sector.

Design/methodology/approach

This study carries out a systematic literature review of 56 journal publications that were published between the year 2000 and 2016. The deductive coding of the publications was done to identify four themes of CSR research that constitute the practice view of the state of CSR in the construction sector.

Findings

The implementation of CSR is the major emphasis in the state of CSR practice in the construction sector. The implementation of CSR is wrapped in the perception of operators about CSR potentials, dimensions of CSR implemented, strategies for implementation and the effects of the implemented CSR practices on performance. The sector characteristics and organisational structure are attributes for comparing the CSR practices between the construction sector and the manufacturing, mining and banking sectors.

Originality/value

This study provides a researchers’ view of the state of CSR in the construction sector. Additionally, the study draws from the development of CSR in the manufacturing, mining and banking sectors to inform the state of CSR practice in the construction sector.

Details

Smart and Sustainable Built Environment, vol. 9 no. 2
Type: Research Article
ISSN: 2046-6099

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Article
Publication date: 6 January 2020

Sitara Karim, Norlida Abdul Manab and Rusmawati Binti Ismail

The purpose of this paper is twofold. First, it aims to investigate the dynamic impact of board composition (board size, board independence and board diversity) on…

Abstract

Purpose

The purpose of this paper is twofold. First, it aims to investigate the dynamic impact of board composition (board size, board independence and board diversity) on independent corporate social responsibility (CSR) practices (marketplace, environment, community and workplace). Second, it tends to examine the mutual effect of board composition and CSR practices on organizational returns (return on assets and Tobin’s Q) of 631 Malaysian PLCs listed on Bursa Malaysia during 2006-2017.

Design/methodology/approach

The dynamic model (system GMM) provided by Arellano and Bond (1991) and Arellano and Bover (1995) is used for estimations that control for potential dynamic endogeneity, reverse causality, unobserved heterogeneity and simultaneity problems.

Findings

Findings reveal weak linkage between board composition and CSR practices where only board diversity is found to be positively linked to marketplace practices of CSR. Further, the mutual impact of board composition and CSR practices on organizational returns suggests board size be positive and board independence to be negative with Tobin’s Q. Board diversity is negative with ROA and positive with Tobin’s Q. Conversely, CSR practices indicate marketplace practices are positive and community practices are negative with Tobin’s Q, environment practices are insignificant with performance, whereas workplace practices are positive with ROA and negative with Tobin’s Q.

Practical implications

This research is practically considerable for Bursa Malaysia, Securities Commission Malaysia, policymakers, stakeholders, investors and managers. For academia, the theoretical linkages between agency theory, resource dependence theory, resource-based view and stakeholder theory are highlighted. Moreover, methodological underpinnings are also novel for academicians as well as for practitioners.

Originality/value

The paper uncovers multiple aspects: first, it elaborates the dynamic relationship between board composition and CSR practices; second, it examines the combined effect of board composition and CSR practices on company’s accounting and market gains; finally, the study controls for dynamic endogeneity that is the main econometric problem for CG-CSR-performance relationships.

Details

Journal of Asia Business Studies, vol. 14 no. 4
Type: Research Article
ISSN: 1558-7894

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Article
Publication date: 20 April 2020

Faruk Bhuiyan, Kevin Baird and Rahat Munir

This study aims to investigate the influence of organisational culture, specifically O’Reilly et al.’s (1991) six dimensions of the organisational culture profile (respect…

Abstract

Purpose

This study aims to investigate the influence of organisational culture, specifically O’Reilly et al.’s (1991) six dimensions of the organisational culture profile (respect for people, outcome orientation, team orientation, innovation, attention to detail and stability) on corporate social responsibility (CSR) practices and the subsequent impact of CSR practices on organisational performance from the context of an emerging economy.

Design/methodology/approach

The study used a survey of middle- and higher-level managers in Bangladeshi organisations to develop a seven-dimensional model of CSR practices and used structural equation modelling to analyse the developed hypotheses.

Findings

The findings provide evidence of the influence of the six different dimensions of organisational culture on the different dimensions of CSR practices. The findings highlight the diverse impacts (i.e. positive and negative) of CSR practices on organisational performance. The study also highlights the direct influence of organisational culture on both financial and non-financial performance. In particular, the outcome and team orientation culture are positively associated with non-financial and financial performance, respectively, while an innovative culture is negatively associated with both non-financial and financial performance.

Practical implications

The findings of the study provide practitioners, internal (i.e. the managers and business owners of both the local and multinational organisations) and external policy-makers, and foreign investors in an emerging economy with new insights into the role of an intra-organisational factor (i.e. organisational culture) in influencing the adoption of CSR practices and the subsequent impact of CSR practices on organisational performance.

Originality/value

Using the 52 guidelines of CSR practices provided by the Organisation for Economic Co-operation and Development, this study provides a unique empirical insight into the influence of organisational culture on CSR practices and the impact of CSR practices on organisational performance. The findings contribute to the limited CSR literature examining the influence of organisational culture on the adoption of CSR practices and its subsequent impact on organisational performance in an emerging economy.

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