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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 Rico. The…

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.

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Corporate Social Responsibility and Corporate Governance
Type: Book
ISBN: 978-1-78714-411-8

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Abstract

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Responsible Investment Around the World: Finance after the Great Reset
Type: Book
ISBN: 978-1-80382-851-0

Book part
Publication date: 24 June 2017

Luísa Augusto

This chapter aims to understand the communication practices of CSR in technological environments, specifically corporate websites. It is important to know what are the dimensions…

Abstract

This chapter aims to understand the communication practices of CSR in technological environments, specifically corporate websites. It is important to know what are the dimensions of CSR most valued in online communication, what content is more widespread, and if there is dialogic communication between organizations and different stakeholders. It was used a quantitative method of analysis, using the expanded web content analysis. It was based on the study results of the 1,000 largest Portuguese companies published by the Economic Journal in 2014. The chapter includes the analysis of the best companies from 24 sectors of activity of Portugal. Portuguese organizations use their websites to communicate about CSR practices. A large majority of companies dedicate to these subjects a higher number of pages. The findings indicate that the issues disseminated are various, but the predominance content is related to environmental dimension. Results suggest a low level of dialogic dimension adoption. It is proposed a theoretical framework of online communication of CSR that integrates a set of indicators from three interlinked dimensions: the technical dimension, the informational dimension and dialogical dimension, considering the different kind of publics and the different practice areas inherent to CSR. This framework is a contribution to the deepening of knowledge and understanding of online communication of CSR practices, on the perspective of public relations theory. It has practical implications to communication, because it proposes guidelines that should be considered in an effective online communication of CSR in organizations of various sectors of activity in Portugal. It is proposed a theoretical framework of an effective online communication of CSR that integrates a set of indicators from three interlinked dimensions that are part of the dialogical capacity of organizations.

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Corporate Social Responsibility and Corporate Governance
Type: Book
ISBN: 978-1-78714-411-8

Keywords

Book part
Publication date: 14 May 2018

D. Kirk Davidson, Kanji Tanimoto, Laura Gyung Jun, Shallini Taneja, Pawan K. Taneja and Juelin Yin

The origins of corporate social responsibility (CSR) have been widely attributed to the work of scholars, and business managers as well, in North America and Western Europe…

Abstract

The origins of corporate social responsibility (CSR) have been widely attributed to the work of scholars, and business managers as well, in North America and Western Europe. Inevitably, however, as the economic interaction of individual firms and entire nations has grown over the past several decades — call it globalization — so too has the concept and the practice of CSR spread throughout the world. It is certainly time to explore how CSR is being incorporated into the practice of business management in other regions and other countries. Therefore, in this chapter we will focus on Asia: specifically on Japan, South Korea, India, and China. It is interesting for academicians to understand how CSR is being absorbed and adapted into the business cultures of these four countries. Perhaps of even greater importance, it is vital that business managers know what to expect about the interaction between business and society as well as the government as their commercial activities grow in this burgeoning part of the world.

For each of these four countries, we will provide an overview of the extent to which CSR has become a part of the academic community and also how it is being practiced and incorporated in everyday management affairs. We will see that there are very significant differences among these countries which lead to the natural question: why? To answer this question, we will use an eight-part analytical framework developed specifically for this purpose. We will look at the history, the dominant religious beliefs, the relevant social customs, the geography, the political structures, the level of economic development, civil society institutions, and the “safety net” of each country. As a result of this analysis, we believe, academicians can learn how CSR is absorbed and spread into commercial affairs, and managers can profit from learning more about what to expect when doing business in this increasingly important region.

Book part
Publication date: 11 July 2022

Protus Murunga

This chapter seeks to examine the concept of corporate social responsibility (CSR) in Kenya and evaluate whether the practices of CSR evidenced in Kenya resonates with the needs…

Abstract

This chapter seeks to examine the concept of corporate social responsibility (CSR) in Kenya and evaluate whether the practices of CSR evidenced in Kenya resonates with the needs and aspirations of the people or has been caricatured from the West. The chapter epistemologically examines CSR and tilts this approach to Kenya and how Kenyan indigenous organisations are practising it. There is no denying that the West has been significant in shaping the frameworks of the contemporary CSR agenda thus making its definition not African. It is important to realise that there is no homogeneity in terms of the needs and realities between developed and developing countries. In this regard, any attempts to homogenise the conceptualisation of CSR cannot hold water due to disparities in the cultural underpinnings. A common understanding in the scholarship on CSR is that it is culturally determined. Most multinational organisations operating in Africa have always practised the kind of CSR that mostly resonates with the West rather than Africa. The organisation’s mandate is not only to make profits but also to increase and strike a balance of the needs and interests of the stakeholders. Through desktop research, published scholarly articles were analysed and it was established that there is no African CSR. The one practised in Kenya and the other parts of the African continent is a caricature of the Global North which does not conform to the needs, realities, and expectations of Africans.

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Responsible Management in Africa, Volume 2: Ethical Work and Sustainability
Type: Book
ISBN: 978-1-80382-494-9

Keywords

Book part
Publication date: 14 September 2018

Nojeem Amodu

An efficient corporate social responsibility (CSR) framework in many economies has been linked with human capital development, social and financial inclusion, environmental…

Abstract

An efficient corporate social responsibility (CSR) framework in many economies has been linked with human capital development, social and financial inclusion, environmental protection and better stakeholder management. This article examines the level of efficiency of the CSR framework in Nigeria; it underscores the developmental potentials of CSR practices within the Nigerian business community. However, a prevailing trend of haphazard and sometimes dodgy CSR practices by free riding rogue companies mars such potentials. Underpinning these dodgy practices has been a CSR ‘business case’ argument coupled with dysfunctional business (corporate) law assumptions among other causative factors. The article appraises the implications of these causative factors and towards minimising the haphazard practices, proposes corporate law reforms through which the Nigerian CSR framework may become more effective.

Details

Stakeholders, Governance and Responsibility
Type: Book
ISBN: 978-1-78756-380-3

Keywords

Book part
Publication date: 14 May 2018

Daina Mazutis

Over the last several decades, businesses have faced mounting pressures from diverse stakeholders to alter their corporate operations to become more socially and environmentally…

Abstract

Over the last several decades, businesses have faced mounting pressures from diverse stakeholders to alter their corporate operations to become more socially and environmentally responsible. In turn, many firms appear to have responded by implementing more sustainable practices — measuring, documenting, and publishing annual CSR or sustainability reports to showcase how they are addressing important issues in this area, including: resource stewardship, waste management, greenhouse gas emission reductions, fair and safe labor practices, amongst other stakeholder concerns. And yet, research in this domain has not yet systematically examined whether businesses have, on the whole, changed their practices in tandem with the important changes in its institutional context over time. Have corporate CSR initiatives, in fact, been growing over the last 25 years or has the increased attention to CSR actually been much ado about nothing? In this chapter, we review the empirical literature on CSR to uncover that common measures of CSR such as the KLD do not support the concept that CSR practices have increased substantively over the last 25 years. We supplement this historical review by modeling the growth curves of CSR implementation in practice and find that the pace of positive change has indeed been glacial. More alarmingly, we also look at corporate social irresponsibility (CSiR) and find that, contrary to expectations, businesses have become more, not less, irresponsible during this same time period. Implications of these findings for theory are presented as are suggestions for future research in this domain.

Details

Corporate Social Responsibility
Type: Book
ISBN: 978-1-78754-260-0

Keywords

Article
Publication date: 15 August 2016

Sarah George Lauwo, Olatunde Julius Otusanya and Owolabi Bakre

The purpose of this paper is to contribute to the ongoing debate on governance, accountability, transparency and corporate social responsibility (CSR) in the mining sector of a…

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Abstract

Purpose

The purpose of this paper is to contribute to the ongoing debate on governance, accountability, transparency and corporate social responsibility (CSR) in the mining sector of a developing country context. It examines the reporting practices of the two largest transnational gold-mining companies in Tanzania in order to draw attention to the role played by local government regulations and advocacy and campaigning by nationally organised non-governmental organisations (NGOs) with respect to promoting corporate social reporting practices.

Design/methodology/approach

The paper takes a political economy perspective to consider the serious implications of the neo-liberal ideologies of the global capitalist economy, as manifested in Tanzania’s regulatory framework and in NGO activism, for the corporate disclosure, accountability and responsibility of transnational companies (TNCs). A qualitative field case study methodology is adopted to locate the largely unfamiliar issues of CSR in the Tanzanian mining sector within a more familiar literature on social accounting. Data for the case study were obtained from interviews and from analysis of documents such as annual reports, social responsibility reports, newspapers, NGO reports and other publicly available documents.

Findings

Analysis of interviews, press clips and NGO reports draws attention to social and environmental problems in the Tanzanian mining sector, which are arguably linked to the manifestation of the broader crisis of neo-liberal agendas. While these issues have serious impacts on local populations in the mining areas, they often remain invisible in mining companies’ social disclosures. Increasing evidence of social and environmental ills raises serious questions about the effectiveness of the regulatory frameworks, as well as the roles played by NGOs and other pressure groups in Tanzania.

Practical implications

By empowering local NGOs through educational, capacity building, technological and other support, NGOs’ advocacy, campaigning and networking with other civil society groups can play a pivotal role in encouraging corporations, especially TNCs, to adopt more socially and environmentally responsible business practices and to adhere to international and local standards, which in turn may help to improve the lives of many poor people living in developing countries in general, and Tanzania in particular.

Originality/value

This paper contributes insights from gold-mining activities in Tanzania to the existing literature on CSR in the mining sector. It also contributes to political economy theory by locating CSR reporting within the socio-political and regulatory context in which mining operations take place in Tanzania. It is argued that, for CSR reporting to be effective, robust regulations and enforcement and stronger political pressure must be put in place.

Details

Accounting, Auditing & Accountability Journal, vol. 29 no. 6
Type: Research Article
ISSN: 0951-3574

Keywords

Book part
Publication date: 19 July 2018

Mavis Amo-Mensah and Ralph Tench

Contemporary debates on Corporate Social Responsibility (CSR) are framed in a global context; however, there is ample evidence that national and institutional frameworks define CSR

Abstract

Purpose

Contemporary debates on Corporate Social Responsibility (CSR) are framed in a global context; however, there is ample evidence that national and institutional frameworks define CSR practices. Questions about the activities of Transnational Companies (TNCs) in their host countries further highlight growing CSR concerns, developments and challenges in specific regions. Our aim in this chapter is to examine the theoretical arguments on the relationship between context and CSR, looking at the role of situational conditions in driving responsible corporate behaviour in a global environment.

Design/methodology/approach

Drawing on discourse analytic concepts, we use insights derived from our comparative research on transnational companies’ (European and non-European) self-presentations of CSR-related actions in a developing country, Ghana, to illuminate our argument.

Findings

The discussions demonstrate that context relationships are crucial in CSR practices since they contribute to a wide variety of implicit meanings that provide in-depth understanding of companies’ responsibilities in specific regions. Our empirical analysis showed that linguistic categories of the TNCs related more to responsibilities that focused on ethos than logos, which suggests credible CSR messages to a large extent.

Originality/value

The chapter contributes to the emerging literature on the context-specific nature of CSR in two important ways. First, it provides insights to further the debate on the utility of balancing local and global requirements in corporate CSR actions. Second, our linguistic-based model of analysing CSR communication content, which we demonstrate from our study, offers a novel approach to assess companies’ real intentions, motives and perspectives on CSR in the wake of growing corporate scandals.

Details

The Critical State of Corporate Social Responsibility in Europe
Type: Book
ISBN: 978-1-78756-149-6

Keywords

Book part
Publication date: 3 September 2018

Lukman Raimi

Diverse understanding of corporate social responsibility (CSR) abounds among scholars and practitioners in Nigeria. The purpose of this chapter is to reinvent CSR in Nigeria…

Abstract

Diverse understanding of corporate social responsibility (CSR) abounds among scholars and practitioners in Nigeria. The purpose of this chapter is to reinvent CSR in Nigeria through a deeper understanding of the meaning and theories of this nebulous concept for better application in the industry. The qualitative research approach is adopted, relying on critical review of scholarly articles on CSR, website information of selected companies and institutional documents. It was found that there are diverse meanings of CSR in the reviewed literature, but the philanthropic initiatives and corporate donations for social issues are the common CSR practices in Nigeria. Besides, the eight dominant theories of CSR that find relevance for applications in the industry are shareholder/agency, stakeholder, legitimacy, instrumental, social contract, conflict, green and communication theories. The implication of the discourse is that better understanding and application of CSR theories would strengthen conceptual, theoretical and empirical research in the field of CSR. Besides, CSR theories are useful sources of information for practitioners for designing social responsibility policies and practices as well as for providing scholars with sound theoretical framework for academic research.

Details

Redefining Corporate Social Responsibility
Type: Book
ISBN: 978-1-78756-162-5

Keywords

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