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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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

This study aims to examine corporate social responsibility (CSR) with the opportunity- and innovation-based view of multinational subsidiaries (MNSs) in Vietnam. While CSR has traditionally been investigated in the developed market, this paper demonstrates how MNSs can take advantage of their CSR practises and create business opportunities and innovation activities for themselves and local society in Vietnam.

This is an exploratory qualitative research-based on four MNSs that have practised CSR in Vietnam. Data were collected from 18 individual interviews with managers and business leaders in four case firms.

This study finds that CSR activities in the studied firms potentially drive new business opportunities and innovation in the form of product, process, idea and management practises. In addition, both opportunities and innovation also benefit MNSs and the local community in Vietnam.

The paper makes clear that CSR literature varies depending on the different countries or areas where the studies take place and these studies tend to focus on a specific area that was appropriate within a particular socio-economic and political context. Given that the business context in Vietnam is characterised by opportunities and incentives for innovation from the socio-economic of the context of a South East Asian developing market, the research provides an important first step in the integration and consolidation of CSR practises, opportunities and innovation. In light of the findings presented above, the study provides an important contribution to the CSR literature, particularly the CSR practises of multinational corporations (MNCs) in developing countries.

The study suggests that CSR practitioners in Asian emerging countries should ground themselves in an understanding of the local society and try to gain an understanding of the priorities of local stakeholders. MNCs should develop an appreciation of the context in which CSR is initiated, as addressing such issues often inspires firms to bring in social innovations in the form of products, services and processes and discover or create opportunities based on the emergent social problems through business solutions that overall benefit their business and local stakeholders.

This is one of the first studies to explore the interaction between MNSs undertaking CSR and business opportunities and innovation in the context of a developing country – Vietnam.

Differences in institutional environment and governance structures pave the way for heterogeneous nature of different businesses; this, in turn, shapes the way various sections of society act toward each other enacting their responsibilities. Taking into account the unique institutional environment and governance structures of firms in developing economies, this paper aims to build on the “stakeholder theory” to address the issue of the implementation of corporate social responsibilities (CSR) practices in these economies, particularly India. This paper also aims to uncover the saliency (legitimacy and power) of different stakeholder groups on different aspects of a firm’s CSR activities. Further, as most of the firms in developing economies are family-run firms, the paper examines role of organizational leadership in shaping firms’ CSR strategies.

Integrating literature on “stakeholder theory” and CSR, this paper examines the implementation of different CSR practices by family-run firms in India. This paper uses survey research to collect data from 80 privately held family firms operating in apparel and textiles industry in India. The data have been collected from respondents holding top leadership positions in the sample firms.

The findings indicate that pressure from primary stakeholders (i.e. customers, employees and shareholders) and CSR-oriented leadership belief significantly influence organizational implementation of CSR practices, whereas pressure from secondary stakeholder (i.e. community groups and non-governmental organizations) was found to be insignificant. Further, CSR-oriented leadership belief moderated the relationship between primary stakeholder pressure and organizational implementation of CSR practices. The findings equally highlighted lower saliency of secondary stakeholder’s legitimacy and power because of weak institutional mechanisms, while on the other hand, the primary stakeholders exert considerable power because of the direct nature of transactional legitimacy, further accentuated by the governance structure in family firms.

This paper is among the very few studies that address the issue of CSR among family-run businesses in developing economies. Existing frameworks on analyzing firm’s implementation of CSR practices does not recognize the inherent heterogeneity among different stakeholder groups. Recognizing that different stakeholders have different levels of influence over firms, this paper categorized the stakeholders’ groups into primary and secondary to analyze their differential impact over firms. Additionally, given the critical role of leadership belief in the implementation of CSR practices, this paper analyzed the moderated effect of CSR-oriented leadership belief toward developing a more robust model of CSR implementation.

Corporate social responsibility (CSR) is a prominent topic of debate, and yet remains subject to multiple interpretations. Despite this ambiguity, organisations need to communicate their CSR activity effectively in order to meet varied stakeholder demands, increase financial performance and in order to achieve legitimacy in the eyes of clients and various stakeholders. The purpose of this paper is to explore how CSR is communicated, and the impact such communication methods have on CSR practice. More specifically, it examines the disconnect between the rhetoric espoused in CSR reports and the actualities of the ways in which CSR is practiced.

A qualitative content analysis of 100 CSR reports published by nine construction contractors informed the design of qualitative interviews. In total, 17 interviews were then conducted with contractors and public body clients.

Strategic ambiguity explains how contractors circumvent the problem of attending to conflicting stakeholder CSR needs. However, this results in a paradox where CSR is simultaneously sustained as a corporate metric and driver, whilst being simultaneously undermined in being seen as a rhetorical device. By examining this phenomenon through the lens of legitimacy, the study reveals how both the paradox and subsequent actions of clients that this provokes, act to restrict the development of CSR practice.

This is the first study to use the lens of legitimacy theory to analyse the relationship between CSR reporting and CSR practice in the construction industry. In revealing the CSR paradox and its ramifications the research provides a novel explanation of the lack of common understandings and manifestations of CSR within the construction sector.

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.

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.

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.

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.

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.

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 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.

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.

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.

The purpose of this paper is to explore the corporate social responsibility (CSR) practices of three major professional sport leagues in South Korea to investigate the general beliefs, values, and norms influencing the institutional isomorphism of CSR engagement.

Nine semi-structured interviews were conducted with three league chiefs of CSR initiatives and senior managers of related divisions to explore the general beliefs, values, and norms that are institutionalized in their CSR practices. The Gioia method of inquiry and data analysis was employed.

Using institutional theory, the current research found evidence of all three institutional pressures of institutional isomorphism that contribute to the institutionalization of CSR practices in professional South Korean sport. The data revealed that CSR has been institutionalized in these leagues through isomorphic pressures – coercive, mimetic, and normative – as antecedents to their CSR practices.

The current research identified that conforming to the institutional norms may not only act as a force causing the organization to behave in a socially responsible manner, but also to provide the organization with competitive advantages.

The authors extend the current literature in sport CSR by using institutional theory as a framework to uncover organizational CSR motives. In particular, this is the first study to provide evidence of how three isomorphic pressures work to institutionalize CSR practices in South Korean professional sports leagues.