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Open Access
Article
Publication date: 7 October 2020

Intan Azurin Zainee and Fadilah Puteh

As the new emerging workforce, Generation Y (Gen Y) is said to be demanding, influential and possessing strong bargaining power. This study examines the impact of corporate social…

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Abstract

Purpose

As the new emerging workforce, Generation Y (Gen Y) is said to be demanding, influential and possessing strong bargaining power. This study examines the impact of corporate social responsibility (CSR) on employee retention among Gen Y in the accounting profession. CSR is widely researched subject due to its applicability in multidisciplinary fields and industries. This research intends to investigate the nexus between CSR and human capital disciplines. It employs Carroll's pyramid of CSR as the main theoretical framework to establish its relationship with talent retention among Gen Y employees. This study has a threefold aim: (1) to determine the level of CSR awareness, (2) to determine the relationship between CSR dimensions and talent retention and (3) to examine the effect of CSR dimensions on talent retention.

Design/methodology/approach

The paper opted for an exploratory study using the structured questionnaire. A total of 377 Gen Y accountants who are currently working in accounting firms located in Klang Valley, Malaysia, were involved as respondents. Data were analyzed using descriptive, correlation and regression analyses to answer the research objectives.

Findings

The paper provided empirical insights about the impact brought by CSR practices in financial-based firms on employee retention. It was found that all CSR elements, as suggested by Carroll, have a significant relationship with employees’ retention. The interaction between the CSR elements and employee retention accounts for 16% of the research model. Based on the multiple regression analysis, it was found that only two CSR elements are the significant predictors of employee retention among Gen Y in the case of financial-based firms in Malaysia.

Research limitations/implications

This research covers Gen Y employees in accounting firms; thus, generalization is not applicable to other generations. Besides, the predictors of the research study utilize Carroll’s pyramid of CSR. Therefore, future research studies are encouraged to validate the research model into other sectors. Other models of CSR could also be used.

Practical implications

This paper includes implication for the organization to understand employee retention practices on Gen Y who are currently dominating the workforce.

Originality/value

This paper fulfills an identified need to study how CSR practices could enhance employee retention among Gen Y in the organization.

Details

Revista de Gestão, vol. 27 no. 4
Type: Research Article
ISSN: 1809-2276

Keywords

Open Access
Article
Publication date: 9 January 2023

Adel Ismail Al-Alawi, Fatima Abdulrahman BinZaiman and Nehal F. Elnaggar

This paper aims to examine the factors affecting the implementation of corporate social responsibility (CSR) sustainably in mobile operators in the kingdom of Bahrain.

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Abstract

Purpose

This paper aims to examine the factors affecting the implementation of corporate social responsibility (CSR) sustainably in mobile operators in the kingdom of Bahrain.

Design/methodology/approach

The research relies on the existing literature as a secondary data source. The primary data was collected through questionnaires distributed to three leading mobile operators in the Kingdom of Bahrain. The research's population numbered 1,689, and the sample size was 313; the simple random sampling method was used for data collection with a response rate of 87.2% out of a total sample size of 273 respondents. In addition, the responses were analyzed using statistical package for the social sciences (SPSS) software version 24.0; specifically, Spearman's rank correlation was used to test the hypotheses. The research design was quantitative, so a nonparametric procedure was applied to test the hypotheses.

Findings

The research produced positive relationships between the independent variables (economic, legal, ethical, philanthropic and environmental responsibilities) and the dependent variable: CSR implementation by Bahrain mobile operators; therefore, the five proposed hypotheses were accepted; furthermore, the highest positive correlation coefficient was 0.735 for environmental responsibility, and the lowest correlation coefficient was 0.533 for economic responsibility.

Research limitations/implications

The research produced positive relationships between the independent variables (economic responsibility, legal responsibility, ethical responsibility, philanthropic responsibility and environmental responsibility) and the dependent variable: CSR implementation by Bahrain mobile operators; therefore, the five proposed hypotheses were accepted; furthermore, the highest positive correlation coefficient was 0.735 for environmental responsibility, and the lowest correlation coefficient was 0.533 for economic responsibility.

Social implications

The outcomes of the research mainly suggest that mobile operators assign employees who have been working with the company for more than 7 years to implement CSR; due to their engagement to implement CSR as a sustainable practice more than others with less than 3 years or 3-6 years in Bahrain mobile operators. Besides, the research provides a starting point by which other researchers could investigate CSR in other sectors in the Kingdom of Bahrain.

Originality/value

The research provided a framework for Bahrain mobile operators to assist them in enhancing the implementation of CSR in a sustainable manner, which are economic, legal, ethical, philanthropic and environmental responsibilities.

Open Access
Article
Publication date: 28 March 2023

Anna Farmaki, Stella Kladou and Dimitri Ioannides

This paper aims to provide a critical synthesis of the interface of corporate social responsibility (CSR) and peer-to-peer (P2P) accommodation to offer insights that contribute to…

2089

Abstract

Purpose

This paper aims to provide a critical synthesis of the interface of corporate social responsibility (CSR) and peer-to-peer (P2P) accommodation to offer insights that contribute to theory and practice of CSR in hospitality.

Design/methodology/approach

By using key CSR models, this paper reflects on the nexus between CSR and P2P accommodation (with a focus on Airbnb) to identify opportunities and challenges with regard to CSR implementation in P2P accommodation and, thereby, progress the research agenda on the topic.

Findings

This contribution will hopefully enable policymakers to improve the accountability of stakeholders related to P2P accommodation in terms of the sector’s impacts on local communities while contributing to the progression of the research agenda on CSR in hospitality.

Research limitations/implications

Because this contribution is meant to be a “critical reflection paper”, the main purpose is to flesh out a commentary offering recommendations on how to account for CSR in relation to P2P accommodation and primarily Airbnb. As such, this paper aims to prompt future empirical research on the topic. Naturally, the major downside of this type of paper is the lack of an empirical approach.

Practical implications

This paper advances theory on hospitality-related CSR, enabling policymakers to improve the stakeholders’ accountability related to P2P accommodation in terms of the sector’s impacts on local communities.

Originality/value

Despite the increasing importance of CSR in hospitality, minimal academic attention has been paid insofar to CSR in the P2P accommodation sector. This inattention is surprising given the rapid expansion of the sector which, in turn, has imposed significant pressures on local communities.

Details

International Journal of Contemporary Hospitality Management, vol. 35 no. 12
Type: Research Article
ISSN: 0959-6119

Keywords

Open Access
Article
Publication date: 23 October 2023

Jan Svanberg, Tohid Ardeshiri, Isak Samsten, Peter Öhman, Presha E. Neidermeyer, Tarek Rana, Frank Maisano and Mats Danielson

The purpose of this study is to develop a method to assess social performance. Traditionally, environment, social and governance (ESG) rating providers use subjectively weighted…

Abstract

Purpose

The purpose of this study is to develop a method to assess social performance. Traditionally, environment, social and governance (ESG) rating providers use subjectively weighted arithmetic averages to combine a set of social performance (SP) indicators into one single rating. To overcome this problem, this study investigates the preconditions for a new methodology for rating the SP component of the ESG by applying machine learning (ML) and artificial intelligence (AI) anchored to social controversies.

Design/methodology/approach

This study proposes the use of a data-driven rating methodology that derives the relative importance of SP features from their contribution to the prediction of social controversies. The authors use the proposed methodology to solve the weighting problem with overall ESG ratings and further investigate whether prediction is possible.

Findings

The authors find that ML models are able to predict controversies with high predictive performance and validity. The findings indicate that the weighting problem with the ESG ratings can be addressed with a data-driven approach. The decisive prerequisite, however, for the proposed rating methodology is that social controversies are predicted by a broad set of SP indicators. The results also suggest that predictively valid ratings can be developed with this ML-based AI method.

Practical implications

This study offers practical solutions to ESG rating problems that have implications for investors, ESG raters and socially responsible investments.

Social implications

The proposed ML-based AI method can help to achieve better ESG ratings, which will in turn help to improve SP, which has implications for organizations and societies through sustainable development.

Originality/value

To the best of the authors’ knowledge, this research is one of the first studies that offers a unique method to address the ESG rating problem and improve sustainability by focusing on SP indicators.

Details

Sustainability Accounting, Management and Policy Journal, vol. 14 no. 7
Type: Research Article
ISSN: 2040-8021

Keywords

Open Access
Article
Publication date: 22 May 2023

Rafael Curras-Perez, Alejandro Alvarado-Herrera and Jorge Vera-Martínez

This work proposes a framework that attempts to explain the connection between the dimensions of consumer perceived corporate social responsibility (social, environmental…

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Abstract

Purpose

This work proposes a framework that attempts to explain the connection between the dimensions of consumer perceived corporate social responsibility (social, environmental, economic), firm trustworthiness and firm reputation, using market level of development as a moderating factor.

Design/methodology/approach

Mexico and Spain were selected as the emerging and developed markets; a cross-cultural study with 1173 consumers (521 from Mexico and 652 from Spain) was undertaken. In each country, participants evaluated one of two well-known companies (one making consumer products and one providing retail services). The hypotheses were tested through SEM.

Findings

The results showed that, in the emerging market, perceived environmental actions did not influence consumers' perceptions and, in the developed market, perceived social actions had no effect.

Originality/value

The study identifies two mechanisms through which consumers' perceptions of a company's CSR influence company reputation, offering evidence that the level of development of a country can have a moderating effect on how the mechanisms operate.

Details

Asia Pacific Journal of Marketing and Logistics, vol. 35 no. 11
Type: Research Article
ISSN: 1355-5855

Keywords

Open Access
Article
Publication date: 5 June 2017

Tulsi Jayakumar and Rukaiya Kirit Joshi

India is the first country to have mandated compulsory corporate social responsibility (CSR) spends through changes in its legislative framework. Focus has thus shifted from the…

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Abstract

Purpose

India is the first country to have mandated compulsory corporate social responsibility (CSR) spends through changes in its legislative framework. Focus has thus shifted from the “why” to the “how” of CSR and, therefore, a shift in the “locus” of CSR responsibility from the “influencer” chief executive officer toward the “implementer” CSR professionals. The purpose of this paper is to study the role of management education in developing individual competencies among the implementers and impacting effective CSR implementation.

Design/methodology/approach

This paper, using a case study design, studies the role of management education in developing individual competencies among the implementers and impacting effective CSR implementation. Building on theoretical frameworks, this paper carries out an exploratory research of an Indian business school’s management education program for development practitioners. It uses qualitative inputs gathered from relevant stakeholders of the program to understand the role of management education in facilitating the paradigm shift in CSR in the Indian context.

Findings

The paper finds that the program has impacted outcomes at three levels, namely through developing key individual CSR-related competencies; impacting participants’ professional performance; and organizational impact in effective CSR implementation.

Practical implications

The case study provides a roadmap to business schools for designing and implementing programs for CSR professionals.

Originality/value

Extant research in the Indian context is silent on key competencies required for CSR implementation and also on the role of management education in developing the same. Such competencies can ensure the efficiency of the expected large CSR spends by private corporates under the new legal requirements and alter the country’s social development path.

Open Access
Article
Publication date: 19 October 2021

Seleshi Sisaye

The purpose of this research is to provide an integrated approach of organizational ecology, population ecology and selection mechanisms within the context of the resource-based…

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Abstract

Purpose

The purpose of this research is to provide an integrated approach of organizational ecology, population ecology and selection mechanisms within the context of the resource-based view of the firm, evolutionary economics (EC) and transaction cost economics (TCE). It applies this framework to examine the interrelationships between corporate social reporting (CSR) and global reporting initiative.

Design/methodology/approach

The methodology for this paper is library-based archival research. It is qualitative and analytically descriptive of prior academic research and published literature on the subject.

Findings

CSR has the potential to provide functional credence to corporate social and environmental activities by legitimizing institutionalized corporate norms and behavior.

Originality/value

Accounting scholars have recognized the need for an integrated approach in the social sciences to examine the multifaceted aspects of sustainability development and accounting. This research highlights that sustainability is related to ecosystems, environments, natural resources, demography, population, culture, political systems and history.

Content available
Book part
Publication date: 17 April 2018

Abstract

Details

Sustainability Accounting
Type: Book
ISBN: 978-1-78754-889-3

Open Access
Article
Publication date: 21 June 2020

Yijing Wang and Buket Pala

This study investigates the mechanism through which banks employ corporate social responsibility (CSR) commitment to engage in employees. The values of different types of CSR

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Abstract

Purpose

This study investigates the mechanism through which banks employ corporate social responsibility (CSR) commitment to engage in employees. The values of different types of CSR engagement (i.e. philanthropic CSR vs ethical and legal CSR) are distinguished and their influences on employee identification are analyzed. The moderation effect of CSR communication through corporate social media is examined in this context.

Design/methodology/approach

A sample of 254 respondents was collected through surveying the employees of one of the largest banks in Turkey.

Findings

Findings suggest that ethical and legal CSR is perceived more importantly than philanthropic CSR by employees in the banking industry. In addition, the level of transparency and frequency of CSR communication through corporate social media moderates the CSR types–employee identification relationship distinctively.

Practical implications

Special attention should be paid to the conditions under which CSR communication takes place effectively, as skeptics toward certain types of CSR initiatives may occur along with the disclosure of information about them.

Social implications

If organizations use social media communication in a way that would bring the CSR interests of their employees to light, it is likely that CSR initiatives will become more meaningful and have a greater societal impact.

Originality/value

This study contributes to the CSR literature through identifying the value of different types of CSR initiative and confirming the importance of transparent and proactive CSR communication on employee identification in the banking sector.

Details

Corporate Communications: An International Journal, vol. 26 no. 1
Type: Research Article
ISSN: 1356-3289

Keywords

Open Access
Article
Publication date: 17 October 2018

Mayang Mahrani and Noorlailie Soewarno

The purpose of this paper is to determine the direct influence of the mechanism of good corporate governance (GCG) and corporate social responsibility (CSR) on financial…

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Abstract

Purpose

The purpose of this paper is to determine the direct influence of the mechanism of good corporate governance (GCG) and corporate social responsibility (CSR) on financial performance as well as through earnings management as a mediating variable.

Design/methodology/approach

The data used in this research are secondary data involving 102 companies listed on the Indonesian Stock Exchange for the period 2014. The data used in this study were analyzed using partial least square and carried out with the help of software WarpPLS 5.0.

Findings

The results show that the mechanism of GCG and CSR has a positive effect on financial performance as well as the CSR on financial performance.

Originality/value

The results also show partial mediation of earnings management on impact of GCG mechanisms on financial performance and full mediation of earnings management on impact of CSR on financial performance.

Details

Asian Journal of Accounting Research, vol. 3 no. 1
Type: Research Article
ISSN: 2443-4175

Keywords

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