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The purpose of this paper is to ascertain the attitudes of people towards issues of food safety, food security and sustainability. For this, an empirical study was conducted on visitors to the event Milan Expo 2015. Particular attention was paid to any greater propensity to purchase products from socially responsible agri-food companies and whether the event might have contributed to enrich the baggage of their knowledge on the issues of sustainability and corporate social responsibility (CSR) and to influence future buying behaviour.

Different groups of visiting consumers were identified through cluster analysis in order to segment and divide visitors into groups based on their approach to food safety, food security and sustainability, their willingness to pay for products from companies practising CSR, and the impact of the event on their future buying behaviour.

The results showed a positive attitude of respondents towards issues of food safety, food security and sustainability in general and to the purchase of sustainable food products. However, due to shortcomings in the communication strategy used by companies attending the event, the sample of visitors did not enrich their knowledge on sustainability and CSR. The impact of Expo 2015 on future buying behaviour was far from impressive.

The findings are particularly useful for the future development of the reputation and profitability of food companies, for the enrichment of knowledge concerning CSR-oriented food companies and to increase the price of products from socially responsible agri-food companies.

The aim of this chapter is to discuss the communicative side of modern companies operating in the food industry, paying attention to the CSR discourse conducted in online communication. In this contribution, an attempt is made to show how the dialogue on corporate social conscience taking place at corporate websites shapes the way companies can be perceived in terms of organizational metaphors and how this perception mirrors the performance of CSR-oriented companies.

The approach applied in this chapter relies on both discursive and social theories, characteristic of investigating metaphors. To narrow the scope of the research exclusively to one sector and its online identity, the author focuses on the role of websites and their discursive content to study the CSR communication in the food industry.

The analysis of online corporate representation related to CSR practices in the selected companies operating in the food industry has led to the creation of six metaphors that can be used to discuss the performance of modern food producers from the metaphorical perspective.

The chapter concentrates on analysing the selected websites of Polish and Italian food companies, without dividing the alimentation sector into subtypes.

The topic discussed in this study may be interesting not only for the specialists and academics interested in CSR but also for the broadly understood stakeholders of the alimentation sector.

The chapter draws the readers’ attention to the role of communication in the relation between organizations and stakeholders and how it may shape organizational identities.

The issue of CSR-oriented communication in the food industry has not been studied in detail as far as organizational metaphors are concerned. As has been shown in this chapter, organizational metaphors facilitate the understanding of corporate identity in the alimentation sector, stressing its focus on corporate social conscience.

This study aims to examine the link between corporate social responsibility orientation (CSRO) and competitive advantage (CA) in the context of emerging economies. More specifically, the mediating role of intangible resources, namely, trust and corporate reputation (CR), is investigated to explain the above linkage.

This study considered a sample of 326 Saudi Arabian businesses that have extensive business-to-business operations across international markets. The analysis uses the partial least-squares-based structural equation model, involving first- and second-order constructs and mediation tests using the Hayes PROCESS macro.

The results confirm that the relationship between CSRO and CA is partially mediated. Moreover, CSRO does have a direct as well as an indirect positive impact on CA via the two intangible resources, e.g. trust and CR. In addition, results support the serial mediation model where CSRO was found to exercise its influence on CA via trust and CR in a sequential manner.

This study enriches the limited literature on CSRO in the context of emerging economies. However, further studies should explore the opposite relationship, i.e. the impact of CA on CSRO. In addition, the authors believe that it would also be useful to study the moderating role of the industry sectors.

From a practical point of view, this study suggests new applications with respect to the link between CSRO and CA. To enhance their company’s CA, managers need to ensure that intangible resources are managed efficiently.

This paper contributes to the literature by examining how a firm’s intangible resources mediate between CSRO and CA. Second, originality is related to studying the link between CSRO and the trust and reputation of business organizations in emerging economies. Third, the findings suggest that the scope of a business is more than being responsible to its stakeholders, and stakeholder-driven CSRO leads to sustainable CA.

This study aims to examine whether socially responsible firms have well-funded employee pension programs and whether corporate social responsibility (CSR) performance is associated with management discretionary choice of pension accounting assumptions.

The current study examines the impact of CSR performance on two measures of pension funding and two pension accounting assumptions using regression analysis. This study uses a panel data of 13,099 firms-years across 1,428 US firms from 1992 to 2015.

Firms with higher CSR scores report higher pension net assets and are less likely to have underfunded pension than their counterparts. These firms also adopt more responsible (conservative) pension accounting assumptions (i.e. lower discount rate and a higher rate of compensation increase) to estimate pension benefit obligations. Results are stronger for firms that operate in the materials and industrial sectors and for the post-2000 period when underfunded pension has become more prevalent. Firms with higher CSR scores are also less likely to have a pension freeze.

This study examines the signaling role of CSR by using the signaling theory to explain how senders view the signaling process as a channel to build their reputation and the correspondent inference theory to explain how receivers process and assess the signal. It provides evidence that the signal provided by CSR score is reliable in assessing firms’ commitment to non-investing stakeholders, such as employees, providing valuable information for potential employees making career decisions and for managers considering employee pension as part of corporate strategies to attract high quality workforce. This study provides inputs for public accountants providing assurance services that CSR performance has a significant impact on management reporting choices. This study also provides evidence that CSR could be considered a private provision of public goods that internalize the negative externality of the prevalent underfunded pension phenomenon.

This study aims to examine the association between earnings management (EM) and corporate social responsibility (CSR), as well as whether a firm's CSR orientation moderates the trade-off between accruals earnings management (AEM) and real earnings management (REM).

Firm-year pooled regressions, based on unbalanced panel data and controlling for country, year and sector fixed effects, were estimated using a sample composed of European companies from 16 countries.

Results suggest a negative relationship between EM and CSR, consistent with the idea that socially responsible activities are associated with more ethical behavior. Moreover, social responsibility orientation seems to mitigate strongly ERM, which may suggest that managers use less REM in order to protect firm's long-term profitability.

The authors' findings have practical implications for a large group of stakeholders, such as regulators, investors and business partners. Thus, from an ethical perspective, more socially responsible firms present more trustworthy financial information and more sustainable economic performance, which decreases risk assessment from their business partners and remaining stakeholders.

Prior literature focuses mainly on discretionary accruals to study the association between EM and CSR. The authors contribute to the literature by considering both EM strategies, accruals and real operations in a European context, which allows for a better understanding of the relationship between CSR and financial information transparency and quality.

The purpose of this study was to examine the influence of adopted corporate social responsibility (CSR) constructs, which include economic, legal, ethical and philanthropic responsibilities, on the intended buying behaviour of Malaysian consumers. The study also aims to investigate the perceived value of whether the consumers considered an organisation’s CSR initiatives before deciding any purchase of products or services.

An online Google form survey successfully obtained 295 usable responses through a snowballing and networking approach. Statistical analyses such as Pearson correlation, ANOVA and standard multiple regression were used to examine the correlation and the strength of relationship, as well as the prediction between the CSR attributes and their impact on consumer buying behaviour.

The results represented a significant positive association between all the four constructs (social, ethical, legal and philanthropic) and consumer intended buying behaviour. These constructs also significantly contributed to the prediction of consumer behaviour towards the CSR initiatives. Conversely, the demographic profile of consumers had no effect on the relationship between CSR and consumer buying behaviour.

Examining basic concepts of CSR awareness and understanding might add to the flavour and rigour of this study, which future research should consider. The positivist approach of the current research could be supplemented with a more interactive qualitative in-depth study investigating why and how consumers behave.

The implication for Malaysian companies is that it is imperative for their long-term survival that a strategic view, rather than just a tactical, reactive or operational view, is taken of their CSR activities. Furthermore, it will help organisations to confidently predict positive intentions towards the sales of goods and services.

The outcome of this study has filled the CSR lacuna in the context of a developing country, as well as adding new insights into the influence and perceived value of CSR on intended consumer buying behaviour. Consumers, irrespective of their age and background, are getting wiser and cautious in purchasing products from companies which are CSR-oriented, in particular, in relation to social, legal, ethical and philanthropic perspectives.

German food retailers face a saturated market that is characterized by a high competition environment, dominated by four big retailers. Discounters represent the most important retailing format and German food retailing is often characterized as being “cheap and cheerless.” Retailers offer low-price environments for their customers, because Germans are among the most price sensitive and price-oriented consumers across the world; as a consequence, margins are extremely low. On the other hand, German consumers have the longest tradition worldwide of behaving ecologically and being societally friendly. Being “green,” caring about the ecological footprint, the impact of their own behavior on others, has been for decades the mainstream rather than the exceptional case in Germany. This all leads to all German retailers struggling with the “contradiction” of very price-oriented customers that expect retailers to be sustainable in all possible ways. This chapter discusses how German food retailers respond to these requirements. It presents retailers’ corporate social responsibility (CSR) strategies and activities with regard to the CSR domains of environment, non-domestic operations, product, community support, employee support, and diversity. While all major German retailers have established a high number of CSR activities among all six domains, they often focus on measures that not only improve their CSR image, but also lead to cost reduction by improving efficiency (e.g., reducing energy cost, streamlining supply chains, or improving logistics).

The purpose of this paper is to examine how corporate social responsibility is incorporated into marketing strategy for a leading telecommunications firm (MTN) in Ghana. The paper examines the corporate social responsibility practices of this firm by focussing on various dimensions of stakeholder interests, norms and values.

A conceptual framework was adopted from the extant literature and used as the basis for the single case study analysis. The authors interviewed senior management of the company and also analysed corporate social responsibility (CSR) information posted on the company's website.

MTN has a strong commitment to social responsibility programmes. A separate independent unit, dubbed, “MTN Foundation”, has been established with its own Board of Directors and management team to manage CSR‐related programmes. However, there seems to be lack of coordination of activities of other departments such as marketing and human resources which are of equal interest to major stakeholders. Again, in an effort to identify stakeholders' interests, there appears to be a lack of a proactive approach in examining the actual needs of prospective beneficiaries of CSR programmes of the company.

The paper serves as a guide to managers in the planning and implementation of social responsibility programmes within the context of developing countries and also adds to the relatively parsimonious literature on CSR practices of firms operating in Africa.

Based on a review of previous literature that revealed a gap in the measurement of corporate social responsibility (CSR) from a customer perspective. The purpose of this study is to propose a multi-dimensional scale to measure customer perceptions of CSR.

Using a systematic development process, the scale items were generated through the review of CSR literature and the opinion of academic experts. The scale was validated using data collected from 393 customers of telecom industry. Data were initially subjected to exploratory factor analysis to identify the underlying scale dimensions. Confirmatory factor analysis was also conducted to validate the scale, test for reliability, convergent and discriminant validity.

The resulting scale is compounded of 30 items that load on five dimensions: developmental, ethical, relationship-building, responsiveness and information-sharing responsibilities.

The proposal of reliable measurement tools for evaluating customer perceptions is especially relevant for companies because of their significant role in influencing the design and implementation of corporate actions. The multi-dimensional scale developed in this study helps scholars and practitioners to better understand customer perceptions of the CSR actions that companies implement to improve these stakeholders’ satisfaction. In doing so, the scale is especially useful for companies to measure how well they respond to customer needs in their daily routines.

There is a significant lack of research into the development of reliable and valid tools to measure CSR from a customer perspective. The contribution of this study focuses on the identification of the five dimensions that determine CSR toward customers while it also provides a detailed scale to measure customer perceptions of these CSR dimensions.

The study aims to explore and establish the relationship that exists between board independence and corporate social responsibility (CSR) practices of Indian firms.

A sample of 76 non-financial companies listed on the National Stock Exchange has been considered for a period of seven years (from 2013 to 2019). The study has used several statistical tools such as the static panel data model and the Arellano–Bond dynamic panel data model based on generalized method of moments approach.

The results of the analysis have indicated board independence to have a significant positive relationship with the firms’ CSR performance. However, board size and number of board meetings have been found to have a negative relationship with CSR. Further, outcomes have also revealed that variables such as companies’ size and liquidity have a positive effect on the extent of CSR activities performed.

The firms which have the intention to engage in impactful CSR activities should support the independent directors’ participation in companies’ boards. The study’s findings suggest the companies to appoint independent directors strategically, keeping in mind the requirements of their board. Also, the independent directors selected should be independent in true sense, i.e. they should not be acquaintances of the company’s chief executive officer. This would ensure unbiased decision-making and would enhance the company’s CSR performance.

In India, CSR has gained great importance. So much so that it was made mandatory by the Companies Act, 2013. However, research studies that may assist in understanding the influence of board independence on Indian firms’ CSR performance are still scarce. The present study would foster value to the existing set of limited literature. Besides, the study has considered the dynamic nature of the relationship and has also controlled the endogeneity bias which has been examined by few studies in the past.