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This paper aims to substantiate the mechanism through which corporate social responsibility (CSR) affects financial performance (FP). Specifically, this paper focuses on the moderating effect of visibility and mediating effect of reputation in the relationship.

This paper investigates 175 Korean firms from 2010 to 2012 that have been listed in the Korean Economic Justice Index for all three years. The hypotheses are tested using various measures of visibility and the Korea’s Most Admired Company index as proxy for reputation. The logistics regression and the ordinary least square are used.

This paper initially demonstrates that the visibility moderates the correlation between CSR and reputation. On this finding, it further proves that CSR has positive effect on the long-run FP, measured in the Tobin’s Q, both directly and indirectly through reputation. However, the influence is irrelevant in the short run. In sum, visibility moderates the correlation between CSR and reputation, which mediates the CSR-FP relationship in the long run.

This paper argues for the importance of visibility in practicing CSR, especially when reputation building and financial benefit is sought through CSR.

Despite its strategic importance, the visibility of CSR has not been sufficiently studied. Moreover, as scholars have recently suggested that the CSR–FP relationship is rather indirect, there is even more significance in investigating the moderating and mediating variable. Hence, with the intuitive results, this paper lays an integral foundation in the literature.

The purpose of this paper is to investigate the influence of peers’ corporate social responsibility (CSR) on focal firms’ CSR from an integrated perspective. The current study aims to explore whether as peers’ CSR increases focal firms’ CSR would first decrease and then increase.

This study is based on a sample consisting of Chinese listed manufacturing firms from 2010 to 2016. Hypotheses are tested by generalized least squares method to minimum heterogeneity and autocorrelation concern.

The results show that focal firms’ CSR would first decrease and then increase with the increase in peers’ CSR. Furthermore, this paper found that corporate visibility would stress more value on CSR differentiation strategy and environmental uncertainty would stress more value on CSR conformity strategy, such that the U-shaped relationship would be more pronounced in high corporate visibility or low environmental uncertainty situation.

The findings may be of interest to the academic researchers and managers. For researchers, it is important to understand how focal firms would practice CSR in response to peers’ CSR, especially through an integrated perspective. For managers, the results show that the best way to invest in CSR activities in response to peers’ CSR follows a U-shaped curve, and corporate visibility and environmental uncertainty are important factors to be considered to make CSR decisions.

This study contributes to the literature by proposing and examining a U-shaped relationship between peers’ CSR and focal firms’ CSR, which stresses the conformity and differentiation value of CSR simultaneously. Besides, to fully map the effects of peers’ CSR and focal firms’ CSR, this paper considers the moderating roles of internal and external contingencies on this non-linear relationship between the peers’ CSR and focal firms’ CSR.

Content analysis was used to examine the CSR disclosures of 78 bank websites based on four categories: environment and energy, human resources, customers and products and community involvement. Furthermore, sample units were grouped according to their characteristics, and nonparametric tests were employed to determine significant differences between these groups.

This study (1) examines the extent of corporate social responsibility (CSR) disclosure on bank websites and (2) analyzes the relationship between online CSR disclosure and bank characteristics (i.e. size, profitability, capital market orientation, government ownership, media visibility and bank category).

The results reveal that the most-disclosed (least-disclosed) CSR information by banks relates to customers and products (environment and energy). Moreover, characteristics such as size, capital market orientation, government-ownership and media visibility are significant in explaining CSR website disclosures, while profitability (bank category) is not (only partially) significant.

Although the sample constitutes all the relevant banks in Germany, it is small and limited to a single national context. Thus, the results may not be generalizable.

This study contributes to the relatively scarce literature concerning CSR disclosures on banks' websites, provides new empirical data and extends prior research that compares CSR practices among different types of banks. Recommendations for action are also formulated that are relevant for banking practitioners in the present and future.

Considering corporate governance (CG hereinafter) practices' variety across Anglo-American and European countries, this study relies on contingency and complexity theories to investigate the effect of environmental sustainability performance (ESP hereinafter) on shareholder value under various configurations of board of directors (BoD hereinafter), firm and country characteristics.

The author used the Thomson Reuters Environment Pillar Score (ASSET4) and the Total Shareholder Return to assess ESP and shareholder value respectively. The author applied a fuzzy-set qualitative comparative analysis (fsQCA hereinafter) to an unbalanced panel of 2,284 observations from 486 European and Anglo-American non-financial listed firms over the period 2016–2020.

The author found a positive association between ESP and shareholder value and he displayed notable differences between Anglo-American and European economies regarding causal predictors of this positive association. Within European firms operating under civil law code where investor protection is low and family ownership is widespread, ESP creates shareholder value under configurations of causal predictors that significantly differ from those of their Anglo-American peers. The author's findings are robust to different identification strategies.

This study assists researchers, practitioners, shareholders and policymakers the significant roles that BoD diversity, organisational and institutional traits are jointly playing as determinants of the ESP-shareholder value relationship.

The author's study offers a more encompassing, complete and theoretically richer picture of the key drivers and outcomes of ESP.

This study aims to investigate whether engagement in philanthropic marketing after the 311 Japan earthquake crises had a positive effect on brand resonance and consumer satisfaction of CSR performance for Taiwanese companies. Additionally, the particular phenomenon of media self-regulation was integrated to explore the consolidated impact of philanthropic marketing, media self-regulation and brand resonance on consumer satisfaction of CSR performance.

The study used survey method to collect required data. The subjects of the study were 516 adults who were aware of the 311 Japan earthquake crises. Of the 476 survey questionnaires collected, 450 were identified as usable.

The results show that the constructs were highly positively correlated, meaning that post-disaster corporate philanthropic marketing can enhance brand resonance and consumer satisfaction of CSR performance. Media self-regulation was found to have a significant influence on philanthropic marketing and brand resonance. However, it did not exert any significant effect on consumer satisfaction of CSR performance.

Because of the chosen research method and surveyed subjects, the research results may lack generalizability. Therefore, researchers are encouraged to test the proposed research model further with additional subjects and variables.

A good impression of the brand usually makes consumers generate brand resonance. This study reveals that a higher level of brand resonance may lead to higher consumer satisfaction of CSR performance. This implies that local and international companies should engage in philanthropic marketing programs, as it will not only support charitable organizations but also enhance the firm’s corporate image.

This study points out that the positive coverage of the disaster could give the audience a positive impression, rather than showing provocative, violent or sexual content to push viewership. At the time when disasters become increasingly common, people’s expectations of the media will also elevate. Dramatization, exaggeration and information overload make the audience distrust the media and constantly seek the truth behind the story. Content generated by online bloggers and citizen reporters (ordinary people) is an alternative source for true, fast and in-depth reports.

This study differs from earlier studies researching disastrous events in that they were taking the perspective of natural sciences, while we adopted the management viewpoint to evaluate the 311 crises and took media self-regulation into account. It is the first to reveal that media’s self-regulated coverage of the disaster seems to have a positive effect on corporate philanthropic marketing and brand resonance.

The purpose of this paper is to add to a better understanding of relationship of corporate social responsibility (CSR) and corporate philanthropy. The authors argue that corporate philanthropy is exclusive to CSR because of their different characteristics.

This paper is based on a profound literature review and discusses the relationship of CSR and corporate philanthropy from a theoretical point of view. By conceptually combining the CSR pyramid and the triple bottom line approach, the authors show that corporate philanthropy has a special role outside of the classical CSR concept.

Four fundaments of corporate philanthropy – economic, motivational, creative and moral – are described that illustrate the importance and outstanding role of corporate philanthropy for today’s businesses. Based on these, the authors formulate three new forms of corporate giving, volunteering and foundations, which the authors subsume under the novel notion of “exclusive corporate philanthropy”.

The main contribution of this paper for future research is to regard corporate philanthropy as exclusive to CSR. Future studies might, therefore, consider the different characteristics of corporate philanthropy and engage in an empirical investigation of this new type.

The model of exclusive corporate philanthropy presented in this paper provides practitioners with a better understanding of how corporate philanthropy can be rolled out today.

This paper offers a new perspective on the relationship of CSR and corporate philanthropy. Based on the economic, motivational, creative and moral characteristics of corporate philanthropy, the authors establish a clear distinction between the two concepts.

To compare actual company ERP implementation practices with the prescriptions found in the strategic information systems planning (SISP) and IT‐enabled change management literature.

The case study method is used to study ERP specification, selection, and implementation efforts at three companies. The main sources of data were structured face‐to‐face interviews with key personnel, and supporting internal documents provided by the study companies.

All three companies did an adequate job linking the ERP decision to higher‐level IS and supply chain strategies, although mid‐level managers dominated the strategic debate. However, two of the companies fell far short in the specification and selection processes, particularly with regard to achieving broad participation and managing stakeholder commitment. As such, these two companies missed an opportunity to think independently about their long‐term information requirements and capabilities, proactively manage the debate with the vendors, and obtain early buy‐in from key users.

The case study method limits the sample size, but allows more depth than would be possible using survey instruments or secondary sources. In time, follow‐up research will examine the ultimate success of the companies' efforts.

An important insight is the importance of involving key users in the specification and selection process, especially when the new system promised radical change to current work methods.

This research provides a concise comparison of the ERP efforts across three companies, and pulls together the OM‐based ERP research, SISP, and IT‐enabled change literatures. It is suitable for practitioners and students, as well as researchers.

This study explores the extent of environmental management and reporting regulations in Nigeria, highlighting areas of inadequacies in regulatory enforcement and companies’ compliance. We approach the review within the context of the UN 2030 Sustainable Development Agenda (SDA).

This chapter is based on a systematic review of extant environmental regulations and academic literature.

The results show several inadequacies with respect to Nigeria’s environmental management and reporting regulations. We specifically note the changing environmental management and reporting landscape in Nigeria birthing several emerging mandatory reporting codes. We find that fragmented reporting regulations and inappropriate sanctions are responsible for the unsatisfactory compliance and disclosure level noted among firms in the country. Additionally, weak enforcement, funding limitations, unrealistic financial penalties, and general implementation deficits remain factors impeding effective environmental management practice in Nigeria.

This research provides insight into environmental management and reporting inadequacies in Nigeria, and the actions regulators and firm managers need to take on board to help the country actualize the UN 2030 SDA.

Based on the framing theory and the associative network theory, the purpose of this paper is to develop and test a model that examines the impact of employing corporate social responsibility (CSR) communication in apology statements after negative publicity. Specifically, this study examines the role of CSR fit and CSR history in reducing anger and negative word-of-mouth (NWOM). This study also examines whether perceived CSR motivation and skepticism toward the apology statement mediate the effect of CSR fit and CSR history on anger and NWOM.

This study was a 2×2 between-subject design manipulating CSR fit (high or low) and CSR history (long or short).

The findings of this study suggest that strategically employing CSR communication in an apology statement after negative publicity may reduce negative consumer reactions.

The effects of CSR history and CSR fit have been studied in different contexts, but the effects of mentioning the two components in terms of apology statements had been understudied. This paper fulfills an identified need to study how employing CSR communication in apology statements after negative publicity can mitigate negative audience reactions.

Cause-related marketing (CRM) is an increasing popular marketing strategy in which a firm donates a specific amount to a designed cause when customers engage in revenue-providing exchanges. Based on balance and attribution theory, this paper aims to explore the interaction effect of donation amount and ad orientation, two important factors of formulation and communication of CRM, respectively, on consumer response and the mediating effect of consumers’ perceived company motives.

Two 2 (donation amount: small vs large) × 2 (ad orientation: product- vs cause-oriented) between-subjects experimental studies were conducted in marketing course with 284 and 157 Chinese undergraduate students participating in Studies 1 and 2, respectively. ANOVA and regression were used to test the hypotheses.

Study 1 shows the significant interaction effects of donation amount and ad orientation on consumers’ response. When CRM has a large donation amount, cause-oriented (vs product-oriented) ad leads to consumers’ more positive company attitude and higher purchase intention. The opposite is true for the small donation amount condition. Study 2 shows that the above interaction effect is mediated by consumer-attributed company motives. The attributed motive of sincerely caring about social cause has significant positive effect on consumer response, whereas the attributed motive of increasing sales or improving corporate image does not.

This paper contributes to the literature by empirically examining the interaction effect of donation amount and ad orientation on consumer-inferred motives and behavioral response. The findings are valuable because they indicate the importance of matching between factors at formulation and communication stage. In addition, this paper found that consumers are “tolerant” of companies using CRM to promote product sales and improve brand image.