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This study examines the association between management control systems (MCSs), specifically the interactive and diagnostic use of controls, with the corporate social responsibility (CSR) disclosure-action portrayal gap (i.e. the disparity in employees’ perception of their organisation’s emphasis on CSR disclosures relative to CSR actions) and the subsequent impact on employees’ perceptions of organisational performance, both operational performance and corporate social performance. Data were collected using a survey of US lower-level managers, with the data obtained from 209 respondents and analysed using structural equation modelling (SEM). The results reveal that the interactive and diagnostic use of controls both exhibit a significant negative association with the CSR disclosure-action portrayal gap, that is, the use of these controls reduces the gap. In addition, the various dimensions of the CSR disclosure-action portrayal gap exhibit a significant negative association with both operational and corporate social performance, that is, lower gap, higher performance. The study contributes to the CSR literature by providing the first empirical insight into employees’ perception of both CSR disclosures and actions, and hence, the CSR disclosure-action portrayal gap. In addition, the study contributes to the MCS and organisational performance literature by providing the initial empirical insight into the role of MCSs in mitigating the gap through enhancing the interactive and diagnostic use of controls, and the negative association between the gap and employees’ perceptions of organisational performance.

The paper analysed how the strengths and weaknesses of a firm's social actions with its different types of primary stakeholders impact on its reputation. The paper aims to discuss these issues.

This research adopts Mattingly and Berman's typology to measure corporate social performance data, which differentiates primary stakeholder between institutional and technical. The first provides intangible support and the second tangible support to the firm. The hypotheses compare the effect that different social actions measures can have on corporate reputation (CR). The authors test the hypotheses empirically using two samples composed of US firms and two CR measures.

The authors found that institutional stakeholders are deemed to hold normative expectations of a firm's behavior, impacting strongly on CR, unlike technical stakeholders, that have an economic exchange relationship with the firm. In addition to corporate social actions toward technical stakeholders are viewed as self-serving actions and are therefore less likely to impact on CR.

The research can be very useful for business managers since it provides theoretical discussion and empirical proof about the effect of social actions on CR, which can assist them in designing or modifying social responsibility strategies used by the firm in order to build a positive CR.

The paper develops a framework on CR, highlighting the valuable roles that different types of social actions play in reputation building, and proposes a new model that identifies the impact of different types of social actions on organizational reputation.

In the Covid-19 pandemic era, corporate responsibility and accountability for maintaining employee health and safety, particularly from this pernicious virus, have become a matter of major social and economic importance. From an accountability through action perspective, this study aims to set out to evaluate the potential occupational health and safety accountability consequences of the Covid-19 pandemic.

This paper is based upon purposive sampling of several sets of publicly available data including published research literature addressing corporate social responsibility and accountability, and the literature more specifically addressing occupational health and safety (OHS) and its reporting. Also included are recent Web-based reports and articles concerning Covid-19-related OHS government and industry sponsored guidelines for employers and their workplaces across the UK and Australia.

The findings of this research highlight that firstly, the extant literature on OHS has been predominantly functionalist in its approach and that accountability through action provides an opportunity to make employers more visibly accountable for their response to Covid-19. Secondly, the paper highlights that despite recent progress on OHS issues significant concerns remained in the pre-Covid-19 era and that emerging regulations and legal obligations on employees have the potential to make OHS issues a prominent part of corporate social responsibility research.

Disease and mental health statistics reveal the potential significance of their expansion in the Covid-19 environment, and regulatory and legal liability concerns emerge as potential drivers of renewed corporate as well as researcher attention to OHS issues. Implications for the emergence of a broader range of accountability forms and visibilities are also canvassed.

Further understanding of how stakeholder marketing explains firm performance through greater customer satisfaction, innovation, and reputation of a firm.

Grounded in stakeholder theory, the study provides a conceptualization of stakeholder orientation based on cultural values that is distinctive from stakeholder responsiveness and examines the relationship of stakeholder responsiveness to firm performance. The study determines the mediating role of marketing outcomes on the impact of stakeholder responsiveness on firm performance. Multiple regression analysis tests hypotheses using a data set consisting of qualitative data obtained from corporate documents and quantitative data from respected secondary sources.

Our findings provide support for stakeholder marketing creating a strong relationship to organizational outcomes. There exists a positive relationship between stakeholder responsiveness and firm performance through customer satisfaction, innovation, and reputation.

Our definition implies that stakeholder responsiveness is acting in the best interests of the stakeholder as a responsible business. This study shows that stakeholder marketing may not always represent socially responsible marketing. Further research could explore how and why firms may not respond ethically and responsibly to stakeholders.

We further the discussion whether stakeholder marketing equates to sustainability. Marketers can build on expertise of managing customer relationship and generating customer value to develop a stakeholder marketing approach that addresses the economic, social, and environmental concerns of multiple stakeholders.

We further the discussion whether stakeholder marketing equates to sustainability. Marketers can build on expertise of managing customer relationship and generating customer value to develop a stakeholder marketing approach that addresses the economic, social, and environmental concerns of multiple stakeholders.

This study aims to test Mattingly and Berman’s (2006) taxonomy of social actions and develops divergent expectations for corporate social responsibility (CSR) dimensions directed toward institutional and technical stakeholders, with an aim to determine when CSR directed to different stakeholders is most likely to improve corporate reputation.

A longitudinal sample of 285 major US corporations was used to quantitatively test the hypotheses. Data was sourced from KLD, Osiris and Fortune MAC.

Strengths in CSR and actions directed toward technical stakeholders influence corporate reputation in a more profound way, when compared to those directed toward institutional stakeholders. Contrary to the authors’ prediction, institutional concerns do not demonstrate a significant growth or reduction over the five-year period.

This study provides a longitudinal test of Mattingly and Berman’s (2006) taxonomy of CSR actions and makes an important methodological contribution by operationalizing CSR not as a continuum from strengths to concerns, rather as two distinct constructs.

Management practice can benefit from a more fine-grained approach to stakeholder expectations and reputation outcomes. The results of this study leverage relevant stakeholder impact while allowing firms to appreciate the change in CSR actions and to measure it accordingly, such that the undesirable status quo that leads to potential loss in reputation growth can be avoided.

As organizations explore ways to effectively engage stakeholders for mutual benefit, this research shows how firms can have a positive impact.

This study tests and extends theory through an integrated lens, built on the stakeholder and resource dependence theories, while directing management attention to the broader reputational outcomes of targeted CSR initiatives. It provides justification for CSR investments over time.

This commentary aims to discuss the potential role of corporate social marketing and identify instances where corporate involvement in social marketing is appropriate. This argument is based on the rationale that there should be a focus on the social outcomes of initiatives rather than on which organisations are delivering the message.

The paper is conceptual and draws on previous marketing, social marketing and health-related literature to discuss the potential positive role of firms in social marketing.

The paper proposes that there are many instances where corporations can play a vital role in enhancing social outcomes, even though they too may benefit from these social marketing activities (defined as corporate social marketing). It is argued that corporate social marketing is not only appropriate but also may, in fact, be more effective than social marketing undertaken solely by non-profits or governments. However, it is also identified that there may be inappropriate corporate participation in social marketing.

Two typologies are put forward to assist in evaluating the impact of firm behaviour on society and the situations where corporate social marketing may be more appropriate. These typologies may assist in identifying where firms can play a valuable role in social marketing activities.

Use of the typologies proposed will assist in identifying where firms can play a valuable role in social marketing activities and bringing about social benefit.

The discussion of corporate involvement in social marketing generally has been positioned as negative and this paper identifies instances where corporate social marketing may not only be appropriate but also may, in fact, bring about better social outcomes than if the activities were undertaken by government or non-profits.

The purpose of this paper is to identify the responsibility of the growing private sector in India towards society and how it can contribute to the providing social justice in the Indian society.

Only doctrinal method of research has been adopted because of time constraints.

During the course of the research, the hypocritical approach of corporates was revealed, especially in the context. On one hand, the corporates are resisting any legislation which would forcefully push them towards affirmative action; but on the other hand no such initiative has been taken up by them to stop the government from doing so.

Any sort of field study was impracticable.

At the time of writing, the government's mood is swinging towards passing legislation to‐persuade the corporate sector to participate in providing affirmative action to the lower strata of the society.

This is one of the first researches in this area and not many people have actually written about CSR and affirmative action put together.

In weaker institutions, lack of corporate social responsibility (CSR) constituencies causes organizations to naturally incline toward corporate socially irresponsible actions. Grounded in the institutional theory, this paper aims to explore the nature of corporate social irresponsibility (CSIR) in the weaker institution and its effect on legitimacy and reputation. The presence of corporate ability moderates the impact of CSIR on legitimacy and reputation.

A list of manager’s contact information was generated from an online database. In total, 1,500 employees in 560 Pakistani organizations received the self-reported survey. In total, 203 managers working in 110 Pakistani organizations responded with the completed questionnaire that provided empirical support to the hypotheses.

Institutional drivers were positively significant to CSIR and negatively associated with the manager’s CSR attitudes. CSIR was negatively significant to legitimacy and reputation. Group differences between high and low corporate ability indicated that corporate ability played a vital role between CSIR and reputation.

These results have important implications for leaders, business-to-business and human resource (HR) managers in weaker institutions highlighting that organization’s supply chain partners consider adopting CSR practices. This can help the organization avoid undesirable and detrimental impact on its legitimacy and reputation, which are linked to irresponsible behaviors. HR managers should build CSR cognition in employees to bring effective change in the organization.

Lack of investigation into corporate ability and CSIR has raised questions about the organization’s efforts in the weaker institution that are sensitive to institutionalized corruption. This research adds to the literature by exploring how the organizations develop legitimacy and reputation while still acting irresponsibly in a weaker institution, presenting a paradox.

The purpose of this study is to identify and analyze the set of corporate social responsibility actions of a Brazilian bank as support to the strengthening of an organizational brand. The specific scope is to discuss the reflections of sustainable actions adopted for the recognition of the organization's brand.

A case study, based on Yin, and in‐depth interviews with those responsible for the sustainability department of the studied organization were adopted.

Literature and the understanding of the organization's executives, when compared to actions adopted by Banco do Brasil, allow the conclusion that the set of corporate social responsibility actions reflects, in its instrumental use, the intention of managing answers to social, economical and environmental demands, and in its conceptual use has helped in strengthening the financial institution's brand.

The paper focuses on the set of corporate social responsibility actions adopted by the largest financial institution in Brazil and its relationship with brand strengthening. It is one of the few studies examining the efforts of corporate social responsibility in a bank's brand.

This paper aims to analyse stakeholder sentiment about the corporate social responsibility (CSR) actions implemented by Italian companies between February 20, 2020 and April 20, 2020, which was the first peak in the outbreak of the COVID-19 health emergency in Italy.

Using sentiment analysis, the impact of COVID-19 on CSR actions is analysed through reactions to the news published on Twitter by a sample of Italian news agencies.

The analysis indicates that the actions most appreciated are those that are more radical, e.g. where the company has converted part of its production to make goods that are useful in dealing with the COVID-19 emergency. The study identifies a new category of actions definable as “crisis-shaped CSR.”

This is one of the first studies concerning the effects of the pandemic on both CSR actions and organizational legitimacy.

This work explains which strategic approach to CSR is the most effective in supporting corporate reputation in times of crisis, this study identified which of the CSR initiatives adopted by companies in Italy were more effective in stimulating positive interactions and sentiment among the general public.