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Article
Publication date: 20 May 2022

Muhammad Ali, Sadia Mehfooz Khan, Chin-Hong Puah, Muhammad Shujaat Mubarik and Muhammad Ashfaq

This study aims to examine the impact of stakeholder pressure on Islamic banks’ corporate social responsibility (CSR) practices and financial performance.

Abstract

Purpose

This study aims to examine the impact of stakeholder pressure on Islamic banks’ corporate social responsibility (CSR) practices and financial performance.

Design/methodology/approach

A close-ended questionnaire was collected from 282 Islamic bank’s branch managers. Partial least square structural equation modeling was used to test the hypothesized model. Both measurement and structural models were found to be fit for this research.

Findings

Results indicate that all components of stakeholder pressure (management, client, competitor, Sharia advisory board and community) have a significant positive impact on Islamic CSR. The findings of this study further revealed that Islamic CSR is a significant predictor of bank’s financial performance. Based on the present empirical results, this study suggests that Islamic bank managers should develop the best CSR practices to gain a competitive advantage and sustainable financial performance.

Originality/value

Overall, this study contributes significantly to the Islamic bank CSR literature. However, to the best of the authors’ knowledge, few studies have been conducted to establish a link between firm performance and CSR in Islamic banks using a comprehensive model of stakeholder pressure.

Details

International Journal of Ethics and Systems, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9369

Keywords

Article
Publication date: 1 March 2022

Moustafa Mohamed Nazief Haggag Kotb Kholaif and Xiao Ming

The research aims to profoundly investigate the correlation between uncertainty-fear against COVID-19, corporate social responsibility (CSR) and labor practices issues…

Abstract

Purpose

The research aims to profoundly investigate the correlation between uncertainty-fear against COVID-19, corporate social responsibility (CSR) and labor practices issues based on ISO 26000.

Design/methodology/approach

Partial least squares structural equation modeling (PLS-SEM) was adopted for data analysis and hypotheses testing on a sample of 304 managers and employees in the Egyptian small and medium enterprises (SMEs).

Findings

Preliminary results indicate that the uncertainty-fear against COVID-19 positively affects CSR practices in SMEs. CSR positively impacts labor practices dimensions. However, CSR has an insignificant effect on the social protection and work condition dimension. Also, CSR has a significant mediating role in the association between uncertainty-fear toward the pandemic and labor practices. But, this relation is insignificant regarding social protection and work condition dimension.

Practical implications

Managers could develop a consistent strategy for applying CSR practices, providing clear information and focusing on their procedures to protect their workforce during COVID-19. Governments should impose policies to guarantee that all employees have the same opportunities and not discriminate directly or indirectly in any labor practice.

Originality/value

Based on both the “stakeholder” and “social-cognitive” theories, this study shed light on the optimistic side of the COVID-19 pandemic, as it also brings the concepts of social responsibility, sustainability and green practices back into the light, which helps in solving labor issues.

Details

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

Keywords

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

Keywords

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

Keywords

Article
Publication date: 16 February 2022

Qian Zhang, Bee Lan Oo and Benson Teck-Heng Lim

The ability of construction firms to become more environmentally conscious and socially responsible for their business activities has been touted as the key driver for…

Abstract

Purpose

The ability of construction firms to become more environmentally conscious and socially responsible for their business activities has been touted as the key driver for improved individual firms' competitiveness. This study explores the key dimensions of corporate social responsibility (CSR) practices and their impact factors among construction firms.

Design/methodology/approach

Through the institutional, stakeholders and self-determination theories, this study proposed a conceptual framework of CSR implementation. For its validation, data were collected from 90 top-tier construction firms using an online survey and analyzed via a two-pronged factor analysis method.

Findings

The empirical results demonstrate that the CSR practices of construction firms include eight key dimensions, e.g. shareholders' interests, government commitment and CSR institutional arrangement. The three key groups of impact factor of CSR implementation are (1) identified factors (i.e. contractors' perceived importance of CSR practices); (2) external institutional factors (i.e. coercive and normative factors and mimetic factors); and (3) intrinsic factors (i.e. strategic business direction, resource and capability and organizational culture).

Practical implications

The research findings inform the practitioners about how to enact, manage and improve firms' socially responsible goals so as to fulfill their key stakeholders' requirements and expectations and thus enhance their legitimacy in construction businesses.

Originality/value

This study contributes to CSR knowledge by identifying and empirically demonstrating valid measurements of the key dimensions of practices and impact factors toward CSR implementation by construction firms.

Details

Engineering, Construction and Architectural Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-9988

Keywords

Article
Publication date: 21 September 2021

Jun Wen, Hadi Hussain, Junaid Waheed, Waheed Ali and Ihsan Jamil

Recent research validates an increasing knowledge of environmental concerns in manufacturing small and medium enterprises (SMEs). However, only a few studies maintain that…

Abstract

Purpose

Recent research validates an increasing knowledge of environmental concerns in manufacturing small and medium enterprises (SMEs). However, only a few studies maintain that green human resource management (HRM) practices and corporate social responsibility (CSR) play an important role, especially in the case of developing economies. Thus, this study aims to examine the direct and indirect relationship between green HRM practices and environmental sustainability (ES) through the mediation of CSR in SMEs in Pakistan.

Design/methodology/approach

The cross-sectional design of this study considers the mechanism by which green HRM practices affect ES through CSR in the context of Pakistani SMEs. The authors collected data from 320 manufacturing SMEs and used the partial least squares structural equation modelling (PLS-SEM) technique to examine the relationship between variables.

Findings

The empirical findings of this study suggest green HRM practices have a positive and significant impact on ES. Further, the second hypothesis is not supported. In addition to the direct impact, the indirect effect of green HRM practices on CSR is positive and significant. Finally, the authors determine that green HRM practices affect ES through the partial mediation of CSR.

Originality/value

To date, this study is the first to use CSR as a mediator between green HRM practices and ES in the context of Pakistani SMEs. The study has important implications for HRM and government policy makers, suggesting they should improve strategies in favour of the green economy. Furthermore, developing countries could design similar studies with different future sustainability factors.

Details

International Journal of Manpower, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0143-7720

Keywords

Article
Publication date: 10 September 2021

Henda Kacem and Mohamed Ali Brahim Omri

This paper aims to investigate the question concerning whether tax incentives motivate companies to be socially responsible. This study, specifically, examines the impact…

Abstract

Purpose

This paper aims to investigate the question concerning whether tax incentives motivate companies to be socially responsible. This study, specifically, examines the impact of tax incentives for corporate social responsibility (CSR) on the societal practices of Tunisian companies.

Design/methodology/approach

This study uses multiple regression models to assess the effectiveness of tax incentives for companies to take responsible actions. The study was conducted on 71 Tunisian companies operating in different sectors.

Findings

The results reveal that there is a negative and significant association between tax incentives and CSR practices. Therefore, there is an inefficient use of these types of incentives.

Practical implications

The results of the study have important implications for investors and regulatory basis wishing to enhance CSR by giving tax incentives. Investment in social responsibility may improve the corporate culture and reduce the conflict in companies.

Originality/value

The theoretical contributions relate mainly to the originality of the conceptual model developed, to the literature review and to the theoretical foundations mobilized. In fact, the originality of this research is justified by the scarcity of previous study dealing with the relationship between tax incentives and CSR. Thus, to the best of the authors’ knowledge, this study is one of the first to investigate the impact of tax incentives for CSR on CSR practices.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

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

Keywords

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. 18 no. 1
Type: Research Article
ISSN: 1747-1117

Keywords

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…

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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

Keywords

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