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This study aims to empirically examine the underlying cultures of corporate social responsibility (CSR) activities contributing toward employee: compensation and benefits (CB); diversity and labor rights (DLR); and training, safety and health (TSH), with a view of supporting both business corporations and policymakers in effectively designing and implementing employee-related CSR strategies in the global market.

The proposed empirical model, namely, pooled ordinary least square (OLS) regression, is tested against a novel proprietary data set of 8,940 corporations from 48 countries across nine different regions. The prototypical models of cultural configurations are benchmarked against Hofstede’s country cultural scores on six dimensions to categorize the lists of countries in which the three specific employee-related CSR activities would appear to be culturally appropriate, as well as difficult to implement.

The study offers the cultural configuration models to identify the potential nature and range of cultural values that seem to support CSR activities contributing toward employee: CB – high power distance, high individualism, low masculinity, low uncertainty avoidance, medium long-term orientation and either relatively medium or low indulgence; DLR – medium power distance, medium individualism, low masculinity, high uncertainty avoidance, either relatively medium or low long-term orientation and medium indulgence; TSH – medium power distance, medium individualism, low masculinity, high uncertainty avoidance, medium long-term orientation and medium indulgence. The study further categorizes countries (cultural areas) in which these three specific employee-related CSR activities would appear to be culturally appropriate, as well as difficult to implement.

The findings provide both the motivation and a starting point for further academic inquiries. First, future research should further explore how specific industry and firm size have an impact on firms’ employee-related CSR activities. Second, the dynamic relationship of national culture and employee-related CSR activities over time should also be examined. Finally, appropriate management techniques or interventions to overcome the cultural constraints that prevent business corporations from promoting employee physical and mental fineness should also be fruitful area for further investigation.

The study offers meaningful strategic implications of employee-related CSR activities for business corporations and policymakers. Specifically, the cultural configuration models, together with the practical framework, should serve as a benchmark for evaluating a likelihood of successful implementation on a particular employee-related CSR activity in a given context and for customizing business corporations’ CSR strategies and activities to fit within a cultural environment of the host country in which they operate. For policymakers dealing with employee rights and labor standards, the findings can be applied to assess foreign investor’s preferences regarding employee-related CSR engagement and activities.

This is the first study to develop the cultural configuration models that provide business corporations culturally meaningful insights into how to effectively design and implement their employee-related CSR strategies in the global market. The study also offers a practical framework – a set of countries in the global marketplace where employee-related CSR activities are likely to be implemented successfully, or encounter challenges and difficulties.

This study investigated the impact of some determinant organizational factors on disseminating LGBT information in Brazilian companies in 2019.

The study is exploratory and has a quantitative approach, which uses secondary data from the CSR Hub database 2019 of publicly traded Brazilian companies. For constructing the LGBT disclosure metric, the authors took the study by Parizek and Evangelinos (2021). The independent variables were the social responsibility, financial and governance characteristics of the companies. Analysis was conducted by combining a symmetric method (multiple linear regression analysis with econometric models) and an asymmetric approach (fuzzy-set qualitative comparative analysis).

The research findings showed that companies with higher performance in CSR have greater LGBT disclosure. Findings also show that companies with higher financial performance tend to have greater LGBT disclosure. This is because larger companies have more resources to invest in CSR practices and sexual diversity policies, as well as a greater number of stakeholders pressing them to act more responsibly. Additional results showed that companies that signed the UN Global Compact and publish an environmental report annually have greater engagement in LGBT disclosure.

This study's novelty emerges from applying the fsQCA technique, which helps to a broaden understanding of the conditions necessary to achieve greater LGBT disclosure. Furthermore, this study initiates the debate on LGBT disclosure in emerging economies, a recent topic and still little explored empirically.

This study aims to investigate the effects of institutional qualities on corporate social responsibility (CSR) engagement from a global perspective.

The authors examine CSR engagement across 83 developed and developing economies focusing on four potential institutional drivers: the rule of law, economic financial development, human capital formation and exposure to international trade.

The authors find that the level of human capital formation and financial development is positively associated with CSR engagement in both developing and developed economies. However, the rule of law was only associated with CSR engagement in developing economies whereas the level of international trade was found having no association with CSR engagement across both developed economies and developing economies.

The effect of macroinstitutional qualities on aggregate CSR engagement practices across 83 developed and developing economies was examined; however, the analysis did not attempt to identify the relevance of these institutional factors at the micro or mezzo level and how they interplay with firm-level factors.

The empirical findings in this study offer some important insights into the theoretical constructs of institutional qualities and institutional logics that impact CSR engagement from both developing and developed economy contexts. Not only will these findings encourage regulators and stakeholders to call for enhanced CSR engagement, it will also benefit the accounting and assurance profession’s efforts to evaluate organizational risk and mitigate corporate opportunistic use of CSR disclosure. The finding that strengthening a country’s rule of law enhances CSR engagement in developing economies is further evidence for the current debate in the accounting literature regarding mandating firm CSR disclosure.

The authors conclude that improving the level of human capital formation and encouraging financial development is important for the overall social well-being of all economies, whereas developing economies can further encourage CSR engagement by enhancing their rule of law.

The purpose of this study is to examine how corporate communication of their social programs on their websites affects the ratings of those programs by independent rating agencies. Firms expend resources on corporate social programs (CSPs) to promote their corporate social responsibility and sustainability credentials. Stakeholders, however, often respond to such “self-promotion” with skepticism because they believe that there are inconsistencies between corporate claims and actions. This research draws on attribution theory as a framework to examine how the perceived CSP performance of firms by uncontrollable sources are affected when firms disseminate CSP information on firm websites, i.e. a controllable source, where their claims may not be verifiable.

This study uses a two-step, mixed method study for the analysis using data from Fortune 500 companies. A qualitative content analysis process identifies the interfaces of CSP and their communications on firms’ website. The process allows the authors to collect CSP data systematically from firm websites and to identify relevant variables through the patterns that emerge from the analysis. The findings are used in a quantitative analysis to study how the patterns underlying CSP communication on their websites affect the ratings of firms’ CSP by independent rating agencies.

Results show that the location, the manner, the content and the scope of CSP information dissemination on firm websites, as well as perceived commitment to CSP identified on the website are important drivers of perceived CSP performance. A robustness check using an alternative independent rating of CSP also provides results that are supportive of the findings. In addition, the effects are found to differ by sector of operation, firm age and profitability.

This research suggests that communication of CSPs at controllable sources of firm information dissemination can have a significant effect on the evaluation of CSP at uncontrollable sources when such communication facilitates the assessment of other information from a firm to determine the motive underlying a firm’s CSP.

The findings show that firms and managers can influence the perceived ratings, rankings or scores of their CSP by stakeholders when they put the right information at the right place on their corporate websites. One of the findings shows that even moderate levels of CSP commitment demonstrated on firm websites result in positive perceptions of CSP, which has marked practical implications.

The findings show that integrating even a medium level of commitment to CSP increases the positive perceptions of a firm’s CSP. Thus, society benefits from the firm’s action without a substantial impact on the firm’s profits.

This research shows that firm-controlled sources of CSP information dissemination to stakeholders can affect uncontrollable sources of CSP information evaluation.

The purpose of this study is to examine the effect of public governance and economic growth on corporate social responsibility (CSR) performance in Egypt, Morocco, Mauritius, Nigeria and South Africa. It also assesses the trend of CSR performance in these countries over time.

The study is based on a sample of five countries in Africa for the period 2012-2017. The multivariate regression model was used in testing the research questions/hypotheses. Robustness tests were performed to provide evidence to strengthen the findings of the study.

Findings suggest that both good governance and economic growth are significantly positively associated with CSR performance. However, while good governance has a relatively substantial effect size, economic growth has a small effect size. Overall, both variables have a considerably low confidence interval ratio and therefore stand a good chance of holding up in future research.

The analysis is limited to within-country effects, thereby forgoing the opportunity to explain between-countries effects. Second, the sample size is relatively small because of the limitation of data availability on CSR in Africa; hence, population generalization is not intended but theory generalization.

Findings have implications for studies on CSR performance in Africa that fail to consider the socio-political and socio-economic level of development as contextual variables in the research design.

Prior studies on CSR have focused majorly on CSR performance–corporate financial performance relationship. Furthermore, there are several calls in the literature for research for a new direction on CSR in the context of developing countries, especially Africa. This paper responds to these literature gaps.

The study aims to examine whether corporate social responsibility (CSR) disclosure does improve debt financing of listed firms with sustainable development agendas coupled with high chief executive officer (CEO) tenure in India.

Employing panel regression based on fixed effect and instrumental variable regression with fixed effect assumptions, the study examined data from the Bombay stock exchange from the period 2010 to 2019.

The study demonstrates that the disclosure of current exchange capital and moral capital cannot cause a firm to access short-term and long-term debt financing. However, lag investment in moral capital causes a positive effect on short-term debt financing. The second findings show that CEO tenure has a positive and statistically significant association with short-term debt financing and an insignificant association with long-term debt financing. The third findings show that the interaction of current CSR disclosure (moral and exchange capital) and CEO tenure is insignificant in affecting short-term and long-term debt finance. However, the interaction of lag CSR disclosure (moral and exchange capital) and CEO tenure positively affect short-term debt financing. The study addresses any endogeneity concerns arising from the CSR disclosure-debt financing association.

This study uses a single country to examine the inter-relationship between CEO tenure and debt financing and CSR measured by moral capital and exchange capital, thereby limiting the study's results for generalisation.

The observation is that moral capital investment and disclosure do not guarantee new entrants the chance to access debt financing, but subsequent and lag CSR disclosure ensures access.

No studies examine morality from CSR disclosure on debt financing. This study shows that decoupling CSR into exchange capital and moral capital in accessing debt financing presents new inputs for scholarly debate on CSR.

Looks at the 2000 Employment Research Unit Annual Conference held at the University of Cardiff in Wales on 6/7 September 2000. Spotlights the 76 or so presentations within and shows that these are in many, differing, areas across management research from: retail finance; precarious jobs and decisions; methodological lessons from feminism; call centre experience and disability discrimination. These and all points east and west are covered and laid out in a simple, abstract style, including, where applicable, references, endnotes and bibliography in an easy‐to‐follow manner. Summarizes each paper and also gives conclusions where needed, in a comfortable modern format.

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.

The aim of the article is to discuss the challenges from immigration to Nordic (gender) politics, theories and research. The research question is to what extent Nordic welfare and gender equality politics is based on exclusive solidarity biased towards the native majorities. A key issue is how Nordic gender theory and research has addressed multiple inequalities. The article briefly revisits the academic debates about gender equality, diversity and multiculturalism, which arguably represent two different paradigms: multicultural approaches have addressed the accommodation of minorities with diversity as the key concept, while feminist approaches have focused on gender (in)equality with gender as the key concept.

The intersectional approach suggests that increased migration and mobility present similar challenges for the two bodies of thought to address complex and multiple inequalities within and beyond the nation state. The main part explores “the multicultural dilemma” in greater detail focusing on the intersections between gender and etho‐national minorities in Denmark, Norway and Sweden.

Perceptions of diversity and gender equality/women's rights are contextual and dynamic as intersecting diversities and inequalities are embedded in national histories, institutions and policies. Scholars have demonstrated that the discourse about women's rights and gender equality has become an intrinsic part of Nordic identities and belongings. The article suggests that the new forms of inequalities among women can be interpreted as a Nordic gender equality paradox between the relative inclusion of the native majority women and the relative marginalization of women from diverse ethnic minorities in society.

The intersectionality approach to gender and ethnicity in Scandinavia is in this article combined with a transnational approach to gender, diversity and migration.