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Drawing on interdisciplinary insights from stakeholder theory, relationship management and organizational justice, the purpose of this paper is to examine corporate social responsibility (CSR) from an internal and relational perspective. Specifically, it examines the effects of CSR in overall as well as the discretionary, ethical, legal and economic CSR dimensions on organization–employee relationships, respectively. The moderating role of employees’ perceived CSR-culture fit on these effects was also explored.

An online survey was conducted with 303 participants from the USA who were full-time employees at for-profit organizations.

Results indicate that CSR performance in overall positively influences organization–employee relationships, and such effect is amplified as employees’ perceived CSR-culture fit increases. Discretionary and ethical CSR positively influence organization–employee relationships, but perceived CSR-culture fit only amplifies the influence from ethical CSR. For legal and economic CSR, the effects on organization–employee relationships are only significant when perceived CSR-culture fit is high.

This study extends the body of knowledge of CSR and internal relationship management. However, the limitations regarding the factors from culture, business sectors and organizational setting should be addressed in future studies through both quantitative and qualitative approaches.

This study provides a comprehensive understanding of the effects from four different CSR dimensions on organization–employee relationships as well as how such effects were moderated by employees’ perceived CSR-culture fit. Integrating interdisciplinary theoretical frameworks, this study offers insights for corporate communications and public relations professionals on how to effectively build and cultivate relationships with employees through different dimensions of CSR.

Literature on corporate social responsibility (CSR) has given much attention to the impact of CSR initiatives on business performance. However, managing customers’ attributions to the company’s social activities are also needed. This study aims to extend the existing knowledge by examining the role of social justice as a moderating variable in the relationships among corporate brand image, CSR motive, corporate brand trust and loyalty.

The research data were collected from a sample of 710 respondents in Indonesia through an online survey. The variables used in this study’s questionnaire were adapted from previous studies. The focus of the survey was a COVID-19-related social activity conducted by the biggest private telecommunication company in Indonesia. Structural equation modeling was used to analyze the data and test the hypotheses.

The results showed that social justice moderated the relationship between corporate brand image and CSR motive. Also, social justice that revealed fairness in social life could influence how customers respond on company social activities and thus create corporate brand trust and loyalty.

This study focused on only one company and one type of CSR activity (i.e. philanthropy) that might limit its generalizability. Future studies can focus on other types of CSR activities from various companies and industries.

In designing their social activities, companies must consider the importance of social justice. Companies need to address customers’ concerns toward social and society problems, especially to overcome social, environmental or health problems. Hereinafter, companies must design CSR activities that establish and accentuate their value motives by creating communication through media and public relations activities to symbolize their high concern for social problems or disasters.

Most previous studies consider the outcome of social activities and their impact on business performance. This study focuses on the impact of corporate brand image and social justice (as an individual characteristics) on CSR (social activities) and how it can further enhance business performance (corporate brand trust, corporate brand image, loyalty) and enrich CSR research in emerging economies.

This study aims to examine the effect of publics' legitimacy evaluations on Arthur W. Page's conceptualization of “reasonable freedom of action” by breaking it into two parts: (1) perceived organizational autonomy and (2) trust in the organization.

This study conducted an online experiment using a 2 (legitimacy: low, high) × 2 (legitimacy type: institutional, actional) between-subjects design. Measured variables included perceived organizational autonomy and trust.

Organizations acting in their own self-interest while ignoring community norms and expectations were perceived to be exercising higher levels of organizational autonomy and have lower levels of trust. The interaction between legitimacy type and level had an effect on perceived organizational autonomy and trust.

Public's view their relationships with organizations from a perspective that prioritizes responsibility and conformity to community norms and expectations. Also, organizations have more to lose by acting in their own self-interest to resolve institutional legitimacy concerns and more to gain by handling them in a way that includes the public interest than when they are managing an actional legitimacy situation.

Societal norms, values and beliefs, which may have accommodated, or even supported, an organization's approach to doing business in the past, can change over time, calling into question an organization's legitimacy and its ability to operate in the public interest. As a result, organizational leaders need the Chief Communication Officer to help them understand current societal norms, values and beliefs.

This study addresses a core assumption of the organization–public relationship paradigm that has not yet been studied empirically. It also expands the understanding of organizational autonomy from a public perspective and examines the effect of legitimacy on organizational autonomy and trust.

This research explores how does the organizational culture influence internal corporate social responsibility (CSR) actions and the effect of these actions on the level of happiness of employees.

The study adopts an employee perspective since the perception of employees is the unit of analysis. By relying on a sample of 921 workers of firms from different sectors and sizes headquartered in Spain, the empirical analysis is performed using partial least squares.

The findings evidence that clan and adhocracy cultures highly foster internal CSR practices and that internal CSR activities enhance employees' happiness. The mediating role of internal CSR in the relationship between organizational culture and employee happiness is also found. These results suggest that managers could play a proactive role in fostering internal CSR by designing the organizational culture according to features of clan and adhocracy cultures such as flexibility, innovation, creativity, autonomy, communication, training and support of supervisors.

The research focuses on a single country, which makes it difficult to generalize the results and guides future research into cross-cultural analysis. Including countries that present differences in their cultural and institutional context would allow to explore the influence of the national context on the business culture, on internal CSR and on employee happiness. This work is also limited in time, as the data used are of a cross-cultural nature.

A greater effort in internal CSR by companies translates into a higher level of happiness for their workers. Specifically, occupational health and safety practices have the greatest influence on employee happiness. Hence, organizations must develop cultures that contribute to promote internal CSR—adhocracy and clan—since this would enhance employees' happiness if the values and beliefs that characterize these cultural configurations are translated into internal CSR practices such as occupational health and safety, work–life balance and equal opportunities.

The improvement of employee happiness creates social value and can be enhanced through an organizational culture that promotes CSR. The research findings might be useful when defining institutional policies to promote job quality, as encouraged by the social policy agenda of the United Nations embodied in the Sustainable Development Goals.

Promoting internal CSR through organizational culture will have positive effects for companies internally by enhancing employees' happiness. Therefore, the article contributes to overcome the lack of evidence about the antecedents of internal CSR and its relationship with employees' happiness, an emerging variable in the management literature.

This research paper seeks to explore two narratives identified in a project focusing on CSR in Brazil: the “official view” promoted by the company, and “divergent voices” that called into question the legitimacy of the official view.

This takes the form of a qualitative design and interpretive approach. Semi‐structured, face‐to‐face interviews supplemented with corporate materials, web searches, informal conversations with external stakeholders, and non‐participant observation are also used.

The study revealed that the official narrative emerging from the “corporate performances” organized by the key informant was consistently positive. The divergent narrative portrayed the company in a negative light, and was unveiled through web searches and further reflection in the post‐fieldwork period.

Data collection could have been carried out more systematically if the researcher had had greater control over the situation, especially with regard to recruitment of participants, which was done by the key informant.

The study contributes to a better understanding of the concept of “CSR as organizational culture”, which has not been significantly explored in the literature. It addresses the scarcity of works on CSR in the Brazilian mining sector and stresses the importance of going beyond the official view when researching CSR cultures, to consider a diversity of perspectives.

The aim of this study is to investigate the prevalence of corporate health initiatives as part of CSR, and how and to what extent these initiatives are communicated in CSR reports.

The study comprises two strands. First, a mapping of the extent and nature of health-related CSR initiatives among 11 selected Danish companies is developed, based on a qualitative email questionnaire. Next, the mapping serves as the framework for coding and analyzing CSR reports from 2018 to 2020 from 15 companies (45 in total).

The study provides a typology of the extent and nature of such CSR initiatives consisting of more than 50 types of health-related initiatives. Analysis of the CSR reports illustrates an increase in the explicit communication of employee health initiatives as well as the number of different categories applied over the three years.

The study provides CSR managers with awareness about the extent and usage of employee health as part of corporate communication on CSR, including how such initiatives can be communicated in the CSR report. It also gives rise to carefully considering the potential negative implications for employees when planning health initiatives.

The study is the first of its kind to combine the perspectives of CSR and workplace health promotion to discuss the potential institutionalization of employee health as part of the corporate CSR program.

The purpose of this study is to identify the critical success factors (CSFs) of corporate social responsibility (CSR) in the post-COVID-19 period and to identify the cause–effect relationships amongst those CSFs.

The success factors impacting CSR activities are identified based on inputs from 14 experts in the CSR domain. Thereafter, authors use a statistical approach to identify CSFs with inputs from useable respondents. Finally, the Decision-Making Trial and Evaluation Laboratory (DEMATEL) method was applied to understand the causal relationship between different CSFs.

Using the DEMATEL method, the authors developed an analytical model showing cause–effect aspects of the CSFs and identified seven factors which firms need to emphasize more to execute better CSR activities in the post-COVID-19 period.

The authors asked 14 experts for their inputs, but more experts could have made identifying success factors more comprehensive. In this study, the DEMATEL method found seven CSFs that improve CSR activities in the post-COVID-19 period. Another identification process could have enriched the study. The findings of this study cannot be generalized since this study is based on the inputs of employees from India only.

This proposed analytical model is effective in determining the complex interactions among all impacting CSFs. Firms' CSR managers and policy makers can use the proposed model, especially in the post-COVID-19 period.

The proposed model provides a precise and most accurate analysis for CSFs impacting CSR activities in the post-COVID-19 period. It also provides a unique opportunity for the competent authorities at firms to understand the interaction of different impacting CSFs and takes necessary actions. No other exhaustive analytical model is available in this context.

The association between ethical leadership and employees’ ethical behaviors is well-established. But can ethical leadership go beyond this and drive employees’ corporate social responsibility (CSR) engagement? The purpose of this study is to examine the association between ethical leadership and employees’ perception of their engagement in CSR activities while exploring the mediating role of person–organization fit.

Using a quantitative research design, data were collected via self-administered questionnaires from 142 employees of multi-national companies in Malaysia. This study used partial-least squares structural equation modeling to test and validate the research model and hypotheses posited.

The results reveal that ethical leadership has a positive impact on employees’ CSR engagement, mediated through person–organization fit. Moreover, analyses were carried out to assess the predictive performance of the proposed model. Our results confirmed the predictive capability of the proposed model.

This study has provided a better understanding of employees’ CSR engagement, which is a crucial factor for effectiveness of CSR implementation in any organization. Finding evidence on the positive role of ethical leadership in driving employees’ CSR engagement extends both the leadership and CSR literature and offers new avenues for future research studies.

This study has shown that ethical leadership can stimulate employees’ CSR engagement through creating a better person–organization fit. This understanding can help managers in finding ways for more effective involvement of employees in a company’s CSR activities and creating a better working environment.

Organizations can find better ways to involve employees in CSR activities through having ethical leaders who lead by example and champion social causes. Although ethical leadership will benefit society, it will also help employees experience a better fit between their values and those of the organization.

Despite extensive research on CSR, its drivers and outcomes, there is still limited knowledge on the role of leaders in driving employees’ CSR engagement. Findings from an emerging economy (i.e. Malaysia) will offer fresh insights into the growing CSR and leadership literature.

The purpose of this paper is to examine the extent to which the corporate social responsibility (CSR) law will help combat money laundering in the United Arab Emirates (UAE).

The paper will first focus on examining whether money laundering and CSR are compatible. Such an analysis will then inform decisions on whether to include anti-money laundering in CSR disclosure requirements.

Key findings from the analysis have shown that the UAE CSR law does not explicitly mention money laundering as part of CSR disclosure requirements. Anti-money laundering (AML) and CSR are compatible and convergence, but money laundering is not yet an integral element of CSR disclosure requirements.

There are no clear mechanisms or provisions under the UAE CSR law on how money laundering can be included in CSR disclosure requirements, whether voluntary or mandatory. A pressing challenge now is whether the UAE should regulate AML/combatting the financing of terrorism disclosures under the CSR law. The main concern is that such a move could make mandatory disclosure another technical and regulatory requirement that UAE business must comply, which will be inimical to fostering a strong CSR culture.

This paper aims to answer how corporate governance and corporate social responsibility (“CSR”) affect the relationship between value creation and tax avoidance. This study further analyses the impact of the institutional environment, i.e. whether a country is rather a liberal or a coordinated market economy, on the relationship between CSR and tax avoidance.

The empirical analysis comprises a panel data set of 7,924 observations for the years from 2005 to 2014 for European companies. The relationship between value creation and tax avoidance is tested by grouping the sample in high and low CSR performers. Similarly, the impact of the type of market economy is analysed for the firms.

The research design does not find evidence that tax avoidance is creating value. The empirical findings reveal that there is a positive relationship between value creation and the effective tax rate for firms with low social and environmental characteristics. Further, this analysis could show that stronger corporate governance is associated with a lower effective tax rate in both coordinated and liberal market economies. The analysis identifies social strengths being associated with a higher effective tax rate for coordinated market economies.

It is proposed to encourage CSR disclosure. The creation of incentives for social strengths could increase tax revenue. Firms should reconsider whether the engagement in tax avoidance is worth it and pursue social responsibility to achieve higher value creation for their stakeholders.

The paper challenges the intuitive expectation that tax avoidance creates value. It is suggested that the governance and CSR culture, as well as the tax legislation in Europe, is different to the USA. Conclusively, tax avoidance is not generating value for the European sample.