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Corporate social responsibility (CSR) is an important corporate activity that affirms the importance of giving back to the community. This research aims to examine the CSR practices of Palestinian Islamic banks and their contribution to socio-economic development. There is an ongoing debate regarding Islamic financial institutions’ profit motive versus their motivation to achieve human welfare. The Palestinian Islamic banks are not disconnected from this debate, and this paper aims to discuss this issue.

For the purpose of assessing the CSR practices of Palestinian Islamic banks, a secondary analysis of the banks’ annual reports was carried out. In addition, 11 structured interviews were conducted with Islamic banks’ practitioners at the decision-making level and with some of the banks’ Sharīʿah board members to gather their views on CSR. These have been analyzed in light of the actual CSR practices disclosed in each bank’s annual reports.

The main research findings suggest that the CSR practice is highly valued by the Palestinian Islamic banks, but it is small and has marginal effects on the community’s socio-economic development. Another important observation from report analysis is that Islamic banks have great potential for expansion, given that the demand for Islamic financial transactions is double of what Islamic banks currently offer. If Islamic banks live up to that opportunity, they could deliver more in CSR practices, which is their ultimate goal according to the majority of the interviewees.

Existing literature has presented findings on the CSR of Palestinian corporations in general, but there is no available literature on the CSR practices of Palestinian Islamic banks. This research attempts to fill in the gap by presenting preliminary findings on Palestinian Islamic banks’ CSR practices.

The increasing pressure for social responsibility and sustainability that multinational enterprises (MNEs) are facing in their global operations represents one important emerging phenomenon within the international business field. In this book chapter, we present an in-depth case study on how a global fashion MNE develops and implements sustainability practices in their operations in an emerging market context. The case study focusses on the MNE’s work related to energy efficiency and renewable energy in the production market of Bangladesh. The purpose of this chapter is to advance the understanding about particular practices pertinent to a proactive approach to corporate social responsibility (CSR). The chapter contributes to ongoing discussions within the international business field on the role of MNEs in driving and implementing sustainability practices. We add an in-depth understanding of the proactive CSR practices undertaken by an MNE, in an emerging market context.

Contemplating the concerns often expressed by skeptics about the value generated by corporate social responsibility (CSR) practices, this study aims to examine the effects of CSR practices on the firm's reputation and profitability in the distinct socio-economic context of Nepal.

The study used a simple random sampling method in collecting data from 168 listed companies in Nepal. The data were collected using structured questionnaires. Then, hierarchical multiple regression analyses were used to test the stated hypotheses.

Results showed that all types of CSR practices positively affect the firm's reputation and profitability. However, a firm's reputation was better explained by the external CSR practices, and profitability was better explained by the internal CSR practices. Moreover, CSR practices were more strongly linked with the firm's reputation than profitability.

Perceptual data on profitability may be seen as a limitation although it can capture the current profitability situation as well as a future prospect within a single construct.

Practicing managers can consider CSR as an important strategic issue to stay ahead in competition rather than simply a response to regulatory requirements or stakeholder pressures.

Perhaps this is the first study to examine the effects of internal CSR practices, external CSR practices, and aggregated CSR practices separately on the firm's reputation and profitability in the unique socio-economic context of Nepal.

Political Corporate Social Responsibility (CSR), based on ideas about deliberative democracy, have been criticised for increasing corporate power and democratic deficits. Yet, deliberative ideals are flourishing in the corporate world in the form of dialogues with a broad set of stakeholders and engagement in wider societal issues. Extractive industry areas, with extensive corporate interventions in weak regulatory environments, are particularly vulnerable to asymmetrical power relations when businesses engage with society. This paper aims to illustrate in what way deliberative CSR practices in such contexts risk enhancing corporate power at the expense of community interests.

This paper is based on a retrospective qualitative study of a Canadian oil company, operating in an Albanian oilfield between 2009 and 2016. Through a study of three different deliberative CSR practices – market-based land acquisition, a grievance redress mechanism and dialogue groups – it highlights how these practices in various ways enforced corporate interests and prevented further community mobilisation.

By applying Laclau and Mouffe’s theory of hegemony, the analysis highlights how deliberative CSR activities isolated and silenced community demands, moved some community members into the corporate alliance and prevented alternative visions of the area to be articulated. In particular, the close connection between deliberative practices and monetary compensation flows is underlined in this dynamic.

The paper contributes to critical scholarship on political CSR by highlighting in what way deliberative practices, linked to monetary compensation schemes, enforce corporate hegemony by moving community members over to the corporate alliance.

This study examines the internationalization effects of corporate social responsibility (CSR) reporting, specifically aiming to identify and compare the CSR reporting practices of large US multi-national corporations (MNCs) and their Polish subsidiaries.

Based on content analysis and using a disclosure index, the authors examined the CSR information posted on, or linked to, the corporate websites of a sample of 60 US-based MNCs and their subsidiaries operating in Poland.

The findings indicate that US companies, despite operating in a less regulated environment, had more extensive disclosure than their Polish subsidiaries and covered more CSR-related topics. CSR disclosures within the US subsample were analogous in volume and detail. By contrast, only about half of Polish companies provided CSR disclosures, which were more diverse in volume and in the types of activities disclosed. The authors did not find a significant positive correlation between the CSR disclosures of the two subsamples.

The study contributes to the literature on internationalization processes and sustainability practices. It provides insights into the CSR reporting of companies located in Central and Eastern European countries. The findings also have implications for policymakers in incentivizing the enhancement of the reporting disclosure practices of companies.

This study aims to explore the relationships among green practices, environmental corporate social responsibility (CSR) image, customers’ trust and their behavioral intentions in a certified hotel context and examine the moderating effect of customers’ involvement in the buying process.

A survey was used to collect data from Spanish hotel customers. A structural equation model was developed to assess the research hypotheses.

Consumers’ trust on environmentally certified hotels has a direct effect on their behavioral intentions. Environmental CSR image has a direct effect on consumers’ trust on environmentally certified hotels, but it does not exert significant influence on consumers’ behavioral intentions. Additionally, the results support a positive and significant influence of consumers’ perceptions of green practices on the environmental CSR image of hotels. Finally, there is not a moderating effect of consumers’ involvement on the effects of green practices on CSR environmental image and of this variable on behavioral intentions.

To cross validate the results of this study, it is recommended that the formation of behavioral intentions in various types of environmentally certified hotel settings be investigated in future research.

Hospitality managers should design strategies to raise the perception of the green-related features of environmentally certified companies.

No prior study investigates the relationship between green practices, customers’ trust, their degree of involvement in the buying process and their behavioral intentions in relation to companies’ environmental CSR image in the hotel sector.

Este estudio explora las relaciones entre las prácticas medioambientales, la imagen de RSC medioambiental, la confianza de los consumidores y sus intenciones comportamentales en un contexto hotelero certificado examinando el efecto moderador de la involucración de los consumidores en el proceso de compra.

En la recopilación de los datos se empleó una encuesta dirigida a clientes de establecimientos hoteles en España. Así mismo, se desarrolló un modelo de ecuaciones estructurales para evaluar las hipótesis de investigación.

La confianza de los consumidores en hoteles certificados medioambientalmente tiene un efecto directo en sus intenciones comportamentales. La imagen de RSC medioambiental tiene un efecto directo en la confianza de los consumidores en dichos hoteles, a pesar de que no ejerce una influencia significativa en sus intenciones comportamentales. Además, los resultados respaldan una influencia positiva y significativa de las percepciones de los consumidores sobre las prácticas medioambientales en la imagen de RSC medioambiental de los hoteles certificados. Finalmente, no existe un efecto moderador de la involucración de los consumidores en los efectos de las prácticas medioambientales en la imagen de RSC y de esta variable en las intenciones comportamentales.

Para validar los resultados de este estudio, se recomienda investigar la formación de intenciones comportamentales en diversos tipos de entornos hoteleros certificados medioambientalmente.

Los gerentes de establecimientos hoteleros deben diseñar estrategias para aumentar la percepción por parte de los consumidores de las características medioambientales de las empresas certificadas medioambientalmente.

Ningún estudio previo analiza la relación entre las prácticas medioambientales, la confianza de los consumidores, su grado de involucración en el proceso de compra y sus intenciones comportamentales en relación con la imagen de RSC medioambiental en el sector hotelero.

The purpose of this study is to examine the influence of characteristics of the institutional environment on the disclosure of corporate social responsibility (CSR).

This is a quantitative and descriptive research. The dependent variables used were environmental dimension (ED) and social dimension (SD) that together compose the corporate social performance (CSP). The independent variables that will be used are the characteristics of the institutional environments of Brazil and the UK. Thus, for this end, variables of the national business system of both countries will be used: corruption transparency, access to credit by countries, quality of the education system and labor relations. After their collection, the data were submitted to descriptive and inferential statistics and hierarchical regression.

Data show that UK companies make more disclosure in CSR than Brazilian companies. Through linear regression, it can be seen that the institutional environment affects disclosure in CSR. In the UK, a country with better educational, labor, political and financial indicators than Brazil, it presented better CSR practices. The findings reveal that the better an institutional environment, the more firms act in CSR. The findings of the research confirm the premise of institutional theory: different institutional fields can modify business performance.

The study analyzed only the disclosure practices of companies in the public sector. Thus, the results should be carefully analyzed, without generalizations for all industry sectors. Therefore, it is suggested that future research looks at other industry sectors as well as other institutional contexts, i.e. other countries.

Multinational companies may have different CSR practices according to the institutional environment in which they operate. For example, companies in developed countries, such as the UK, have greater stakeholder pressure. Given this, managers must adapt their environmental strategies according to the institutional environment in which they operate.

This research contributes to CSR studies in various institutional contexts. There is a consensus in the literature that institutional environments affect firms' CSR practices. However, few empirical studies show results between the national business system and CSR. Thus, the present study intends to fill this research gap.

Considering the significance of the human resource management (HRM) and corporate social responsibility (CSR) relationship, the aim of this research is twofold: first is to measure the cultural differences between HRM, CSR and sustainable performance relationship (study 1) and second is to identify the how HRM instigates CSR and sustainable performance (study 2) in the hospitality industry of UK and Pakistan.

A mixed-method approach was used to collect the qualitative and quantitative data from upscale hotels. In Study 1, a multi-respondent and time-lagged strategy was employed to collect the data from 162 Pakistani and 290 UK upscale hotels. In Study 2, in-depth semi-structured interviews were conducted to understand the HRM–CSR–performance nexus.

The results of Study 1 highlight the significant cultural differences in the relationships of HRM–CSR–performance, while Study 2 explains that ethical culture, shared objectives, transparency, training and development, and economic incentives are the factors that push the employees to take part in CSR-related activities and attaining higher sustainable performance.

This study addresses the debate on the difference between cross-cultural studies related to implementing Western theories in shaping, developing and implementing business strategies, including CSR, HRM and sustainable performance in an Asian context.

Studies show that corporate governance (CG) and corporate social responsibility (CSR) are driven by ethical practices. The relationships between corporate ethics, CG and CSR have been heavily studied indicating significant associations. The purpose of this paper is to examine the mediating role of CG on the relationship between ethics and CSR.

Data were collected through questionnaires from small to medium-sized enterprises (SMEs) in the Middle East and North Africa (MENA) countries. The results were analyzed using structural equation modeling.

The results indicate that ethical practices have positive impact on CG, and in turn CG has a positive impact on CSR. The results also reveal a mediating effect of CG on the relationship between ethics and CSR.

The sample selected is based on two countries in the MENA region, Egypt and Lebanon. Only SMEs are considered.

The innovative capabilities of SMEs in developing and emerging economies could be enhanced through corporate ethical practices which guide management for more CSR engagement through good CG.

The study contributes to corporate ethics, CG and CSR literature by providing evidence from a significant region, with both developing and emerging economies, on the mediating role of CG on the relationship between ethics and CSR.

The purpose of this paper is to answer the call for CSR communication research to develop and substantiate outcomes that may better explain CSR communication strategies and practices. The paper takes the research a step further, exploring the role of legitimacy in CSR communication research.

A literature collection methodology, combined with directed content analysis, was used to identify central themes in the literature.

The following categories of studies were identified: perception, impact and promotion studies; image and reputation studies; performance studies; and conceptual/rhetorical studies. Addressed from a legitimacy perspective, the study found that the most important types of legitimizing communicative practices articulated in the four types of studies were related to: seeking knowledge about stakeholders through perception, impact and promotion activities; monitoring and controlling the environment through image and reputation activities; creating stakeholder value through collaboration and engagement; and persuading and convincing stakeholders through rhetorics, CSR models and concepts. The study also found that practices and activities related to perceiving stakeholders’ expectations, needs and requirements are assumed to be most effective for corporations aiming at building or maintaining legitimacy.

The key contribution of the paper lies in exploring how corporate legitimacy is anticipated and extrapolated in the CSR communication literature, including which pinpointed CSR communication strategies and practices are assumed to be more effective than others in bridging stakeholders’ perceptions of corporations’ social and environmental actions. Until date, no reviews exist of the role of legitimacy in CSR communication research.