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Article
Publication date: 3 July 2017

Shengli Yu and Anna Lee Rowe

The purpose of this paper is to explore the motivations underpinning recent evolving corporate social and environmental reporting (CSER) among enterprises in China through…

Abstract

Purpose

The purpose of this paper is to explore the motivations underpinning recent evolving corporate social and environmental reporting (CSER) among enterprises in China through the lenses of senior managers.

Design/methodology/approach

Using the interpretive tenets of engagement research, semi-structured in-depth interviews were adopted to explore the perceptions of senior managers from 21 large companies in various industries. The aim is to make sense of the emerging CSER phenomenon occurring in the field through engagement, observation and penetrating interviews.

Findings

The findings identify the main enablers driving CSER in China as: regulations and government influence; management awareness; benefits to company image; peer pressure/reporting by peers and public pressure on controversial companies. Guided by a system-based theoretical framework in terms of motivations for CSER, this study offers insights into the effectiveness of using widely adopted Western-based theoretical approaches in a Chinese context where companies operate against a different socio-economic, political, regulatory and cultural backdrop.

Research limitations/implications

The deep-rooted face (Mianzi) culture has the potential to influence managers to portray a positive image about their companies and themselves.

Originality/value

This engagement-based study is one of the few initiatives exploring managerial perceptions of CSER in China that adds to the scant literature pertaining to rich “emic” data in accounting, encompassing cultural influence by applying systems-oriented theoretical framework. The stimulus for CSER identified are useful for regulators and organizations to better comprehend how to set effective policies that promote CSER and fit the distinctive institutional characteristics of China.

Details

Sustainability Accounting, Management and Policy Journal, vol. 8 no. 3
Type: Research Article
ISSN: 2040-8021

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Article
Publication date: 12 June 2007

Ataur Rahman Belal and David L. Owen

This paper seeks to respond to recent calls for more engagement‐based studies of corporate social reporting (CSR) practice by examining the views of corporate managers on…

Abstract

Purpose

This paper seeks to respond to recent calls for more engagement‐based studies of corporate social reporting (CSR) practice by examining the views of corporate managers on the current state of, and future prospects for, social reporting in Bangladesh.

Design/methodology/approach

The paper uses a series of interviews with senior managers from 23 Bangladeshi companies representing the multinational, domestic private and public sectors.

Findings

Key findings are that the main motivation behind current reporting practice lies in a desire on the part of corporate management to manage powerful stakeholder groups, whilst perceived pressure from external forces, notably parent companies' instructions and demands from international buyers, is driving the process forward. In the latter context it appears that adoption of international social accounting standards and codes is likely to become more prevalent in the future. Reservations are expressed as to whether such a passive compliance strategy is likely to achieve much in the way of real changes in corporate behaviour, particularly when Western developed standards and codes are imposed without consideration of local cultural, economic and social factors. Indeed, such imposition could be regarded as little more than an example of the erection of non‐tariff trade barriers rather than representing any meaningful move towards empowering indigenous stakeholder groups.

Originality/value

The paper contributes to the literature on CSR in developing countries where there is a distinct lack of engagement‐based published studies.

Details

Accounting, Auditing & Accountability Journal, vol. 20 no. 3
Type: Research Article
ISSN: 0951-3574

Keywords

Content available
Article
Publication date: 12 August 2020

Ricardo Godinho Bilro and Sandra Maria Correia Loureiro

This paper aims to review the existing literature about consumer engagement, provide an accurate mapping of this research field, propose a consumer engagement typology and…

Abstract

Purpose

This paper aims to review the existing literature about consumer engagement, provide an accurate mapping of this research field, propose a consumer engagement typology and a conceptual framework and offer a research agenda for this domain.

Design/methodology/approach

A systematic literature review using several quality filters was performed, producing a top-quality pool of 41 papers. After that, a text mining analysis was conducted, and five major research streams emerged.

Findings

This paper proposes five distinct research streams based on the text mining analysis, namely, consumer engagement, online brand community engagement, consumer-brand engagement, consumer engagement behaviours and media engagement. Based on this, a consumer engagement typology and a conceptual framework are suggested and a research agenda is proposed.

Originality/value

This paper presents scientific value and originality because of the new character of the topic and the research methods used. This research is the first study to perform a systematic review and using a text-mining approach to examine the literature on consumer engagement. Based on this, the authors define consumer engagement typology. A research agenda underlining emerging future research topics for this domain is also proposed.

Propósito

El presente artículo tiene por objeto revisar la bibliografía existente sobre el engagement de los consumidores, proporcionar una descripción precisa de este campo de investigación, proponer una tipología del engagement de los consumidores y un marco conceptual, y ofrecer una agenda de investigación.

Diseño/metodología/enfoque

Se realizó una revisión sistemática de la literatura utilizando varios filtros, lo que permitió seleccionar 41 trabajos de alta calidad. Después, se realizó un análisis de minería de textos y surgieron cinco corrientes principales de investigación.

Hallazgos

Este documento propone cinco corrientes de investigación distintas basadas en el análisis de minería de textos: i) Participación del consumidor; ii) Participación de la comunidad de marcas en línea; iii) Engagement del consumidor-marca; iv) Comportamientos de engagement del consumidor; v) y engagement de los medios de comunicación. Sobre esta base, proponemos una tipología de engagement del consumidor y un marco conceptual y proponemos una agenda de investigación.

Originalidad/valor

Este documento presenta el valor científico y la originalidad debido al nuevo carácter del tema y los métodos de investigación empleados. Esta investigación es el primer estudio que realiza una revisión sistemática y utiliza un enfoque de minería de textos para examinar la literatura sobre engagement de los consumidores. Sobre esta base, los autores definen la tipología de engagement del consumidor. También se propone un programa de investigación que subraya los temas de investigación futuros emergentes para este ámbito.

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Article
Publication date: 2 May 2017

Md Moazzem Hossain, Mahmood Ahmed Momin, Anna Lee Rowe and Mohammed Quaddus

The purpose of this paper is to explore corporate social and environmental reporting (CSER) practices and motivations in Bangladesh.

Abstract

Purpose

The purpose of this paper is to explore corporate social and environmental reporting (CSER) practices and motivations in Bangladesh.

Design/methodology/approach

Using a mixed-methods approach, the paper attempts to understand what corporate social and environmental issues Bangladeshi firms are reporting and why. The paper first explores the motivations for CSER in line with O’Dwyer’s (2003) proposed classifications of proactive and reactive motivations through interviews and frames its findings using stakeholder theory. To provide a more holistic view, content analysis adapted from CSR Asia (2008) categorization (broadly guided by GRI) was conducted to enhance findings from engagement-based interviews with managers.

Findings

The paper finds that “community investment and development” and “governance codes and policies” received the highest amount of disclosure, while the least amount of disclosure was found in the “workplace/human rights” category. Although a philanthropic tone was found behind “community investment”, such as poverty alleviation activities, disclosure in this area is mostly motivated by proactive rationales with enlightened self-interest and image-building activities. In terms of reactive motivations underpinning CSER, the paper finds that companies also report reactively to reduce pressure from powerful stakeholders such as international buyers and government agencies. Contrary to other studies regarding reactive motivations, the authors argue that a director’s proactive motivation is the prime determinant of CSER in a developing country. They also argue that low-level disclosures on workplace environment/human rights need to be given more importance by policymakers, management and other relevant stakeholders.

Originality/value

To the best of the authors’ knowledge, the study is one of the few engagement-based field studies that uses a mixed-methods approach to seek managerial perspectives in an attempt to understand CSER practices in an emerging country context.

Details

Sustainability Accounting, Management and Policy Journal, vol. 8 no. 2
Type: Research Article
ISSN: 2040-8021

Keywords

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Article
Publication date: 3 August 2015

Md Moazzem Hossain, Manzurul Alam, Muhammad Azizul Islam and Angela Hecimovic

The purpose of this study is to explore senior managers’ perception and motivations of corporate social and environmental responsibility (CSER) reporting in the context of…

Abstract

Purpose

The purpose of this study is to explore senior managers’ perception and motivations of corporate social and environmental responsibility (CSER) reporting in the context of a developing country, Bangladesh.

Design/methodology/approach

In-depth semi-structured interviews were conducted with 25 senior managers of companies listed on the Dhaka Stock Exchange. Publicly available annual reports of these companies were also analysed.

Findings

The results indicate that senior managers perceive CSER reporting as a social obligation. The study finds that the managers focus mostly on child labour, human resources/rights, responsible products/services, health education, sports and community engagement activities as part of the social obligations. Interviewees identify a lack of a regulatory framework along with socio-cultural and religious factors as contributing to the low level of disclosures. These findings suggest that CSER reporting is not merely stakeholder-driven, but rather country-specific social and environmental issues play an important role in relation to CSER reporting practices.

Research limitations/implications

This paper contributes to engagement-based studies by focussing on CSER reporting practices in developing countries and are useful for academics, practitioners and policymakers in understanding the reasons behind CSER reporting in developing countries.

Originality/value

This paper addresses a literature “gap” in the empirical study of CSER reporting in a developing country, such as Bangladesh. This study fills a gap in the existing literature to understand managers’ motivations for CSER reporting in a developing country context. Managerial perceptions on CSER issues are largely unexplored in developing countries.

Details

Qualitative Research in Accounting & Management, vol. 12 no. 3
Type: Research Article
ISSN: 1176-6093

Keywords

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Article
Publication date: 3 October 2016

Md Moazzem Hossain and Manzurul Alam

The purpose of this paper is to investigate organisational accountability to less economically powerful stakeholders in the absence of formal corporate social reporting…

Abstract

Purpose

The purpose of this paper is to investigate organisational accountability to less economically powerful stakeholders in the absence of formal corporate social reporting (CSR) guidelines. In addition, this study emphasises the role of administrative and institutional reforms in empowering stakeholders in a developing country context, namely, Bangladesh.

Design/methodology/approach

Consistent with prior literature, this qualitative study collected data through semi-structured interviews with 23 representatives from NGOs, media, civil society, customers, regulators, trade union leaders and employees who are considered as less economically powerful stakeholders. This paper draws on the demand for administrative reforms along with an institutional support structure (Owen et al., 1997) to enhance CSR and corporate accountability.

Findings

The empirical evidence shows that there is a need for a stand-alone mandatory CSR to achieve stakeholder accountability. It also shows that there are demands from “stakeholders to right to know” about the company’s social and environmental performance along with stakeholder engagements. There is a perceived demand for administrative reform along with institutional supports that can contribute to the CSR development in Bangladesh. These administrative reforms would encourage transparent corporate social and environmental practices. Given the socio-economic and vulnerable environmental conditions of Bangladesh, stakeholders in this study suggested contextually relevant CSR guidelines towards greater accountability.

Research limitations/implications

This paper is one of the few engagement-based studies which explore the perceptions of less economically powerful stakeholders towards CSR developments in an emerging economy – Bangladesh. The findings of this study using the theoretical lens of accountability with administrative and institutional reforms lead us to conclude that companies in Bangladesh have low level of CSR towards stakeholder accountability and stakeholder engagements.

Originality/value

The paper contributes to the CSR literature by highlighting the needs of CSR from the stakeholder’s accountability perspective.

Details

International Journal of Accounting & Information Management, vol. 24 no. 4
Type: Research Article
ISSN: 1834-7649

Keywords

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Article
Publication date: 3 May 2016

Md Moazzem Hossain, Manzurul Alam, Angela Hecimovic, Mohammad Alamgir Hossain and Aklema Choudhury Lema

The purpose of this study is to explore the contributing barriers to corporate social and environmental responsibility (CSER) practices. In particular, this study focuses…

Abstract

Purpose

The purpose of this study is to explore the contributing barriers to corporate social and environmental responsibility (CSER) practices. In particular, this study focuses on non-managerial stakeholders’ perceptions of the barriers to CSER practices in a developing country context. The study also investigates the current initiatives undertaken by the different stakeholders, such as government, non-governmental organisations (NGOs) and regulators.

Design/methodology/approach

The study takes a qualitative approach, undertaking semi-structured in-depth interviews with 26 participants from NGOs, the media, regulatory authorities, government departments, shareholders, trade union leaders and customers.

Findings

The views of stakeholder groups were analysed to identify the contributing barriers to CSER practices. The findings of the study reveal that corruption and politics, lack of coordination, lack of government initiatives and unsatisfactory implementation of laws are perceived as the major barriers that hinder CSER practices in Bangladesh. The study also found a lack of awareness amongst various stakeholder groups regarding the influential role CSER plays in promoting sustainable development. The current initiatives undertaken by various stakeholders to improve CSER practices were limited but growing.

Research Limitations/implications

The study utilises the stakeholder theory to examine the role of stakeholders, rather than managers, in relation to CSER practice in Bangladesh. The findings may provide impetus for mitigating CSER barriers in a developing country context.

Originality/value

This study is one of the few engagement-based studies to explore the non-managerial stakeholders’ views on CSER in a developing country context.

Details

Sustainability Accounting, Management and Policy Journal, vol. 7 no. 2
Type: Research Article
ISSN: 2040-8021

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Article
Publication date: 29 July 2021

Alan M. Saks, Jamie A. Gruman and Qian Zhang

Employee engagement has received a considerable amount of research attention over the last decade. However, most of the research has been on job or work engagement. Much…

Abstract

Purpose

Employee engagement has received a considerable amount of research attention over the last decade. However, most of the research has been on job or work engagement. Much less attention has been given to organization engagement, which is a distinct but related target of employee engagement. In this paper, we review the research on organization engagement and identify how it has been measured, its antecedents and consequences and how it compares to job engagement.

Design/methodology/approach

This paper provides a narrative review of 40 studies that have measured organization engagement. Most of these studies have been published in the last five years, and they come from 20 different countries. The majority of studies also measured job or work engagement.

Findings

Most studies used Saks' (2006) measure of organization engagement. Many antecedents have been found to be related to organization engagement; however, those most often studied and consistently related to organization engagement are organizational-related resources such as perceived organizational support (POS), justice perceptions, corporate social responsibility (CSR), organizational structural factors, organizational climate and HR practices. Organization engagement has been found to be positively related to job satisfaction, organizational commitment, organizational citizenship behavior (OCB), job performance and organizational performance and negatively related to intention to quit. Organization engagement has also been found to partially or fully mediate the relationship between antecedents and consequences. In comparison to job engagement, organization engagement scores tend to be lower, and there are meaningful differences in the antecedents and consequences of organization engagement and job engagement. A number of studies found that organization engagement was more strongly related to several of the consequences than job engagement.

Practical implications

The results of this review indicate that organization engagement is as important if not more important than job engagement when it comes to its relationship to some of the consequences of employee engagement. Organizations should include a measure of organization engagement in employee surveys and focus on improving organization engagement by providing a supportive work environment, ensuring that employees have positive perceptions of justice, increasing CSR initiatives, providing a variety of human resources (HR) practices and improving organizational climate.

Originality/value

This paper provides the first comprehensive review of research on organization engagement and offers a new model of the antecedents and consequences of organization engagement and compares organization engagement to job engagement.

Details

Journal of Organizational Effectiveness: People and Performance, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2051-6614

Keywords

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Article
Publication date: 27 May 2014

Abdul Moyeen and Brian West

The purpose of this paper is to explore the attitudes and perceptions of senior managers in Bangladesh with regard to corporate social responsibility (CSR), focusing on…

Abstract

Purpose

The purpose of this paper is to explore the attitudes and perceptions of senior managers in Bangladesh with regard to corporate social responsibility (CSR), focusing on the impact of CSR promotional programmes in fostering an affirmative view of sustainable development. This issue has special significance in a country that is one of the fastest growing economies in south Asia and also particularly vulnerable to the effects of climate change.

Design/methodology/approach

Data were collected through semi-structured interviews with a diverse group of 32 managers of large enterprises operating in a variety of industries.

Findings

The positive attitudes observed suggest that various programmes adopted to promote CSR have had some effect. However, sustainable development and environmental issues tend to remain on the periphery of managers’ understandings and perceptions of CSR.

Research limitations/implications

This study aids understanding of how business managers may respond to CSR promotional campaigns. Further studies in other comparable countries, and in other settings where CSR is poorly established, are encouraged in order to provide more comprehensive insights and overcome the limited sample size of the current study.

Practical implications

While insights to how the managers of local enterprises can be persuaded to become more effectively engaged in CSR are provided, a need to foster a more comprehensive notion of CSR is also identified.

Originality/value

As well as contributing to redressing the strong bias towards developed country settings in CSR research, this research is novel in exploring how CSR promotional efforts may influence the attitudes and perceptions of managers.

Details

Asia-Pacific Journal of Business Administration, vol. 6 no. 2
Type: Research Article
ISSN: 1757-4323

Keywords

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Article
Publication date: 15 February 2008

David Owen

The purpose of this paper is to present a critical review of the development and current state‐of‐the‐art of social and environmental accounting (SEA) research, with…

Abstract

Purpose

The purpose of this paper is to present a critical review of the development and current state‐of‐the‐art of social and environmental accounting (SEA) research, with particular reference to the role and contribution of the Accounting, Auditing & Accountability Journal, while also offering some pointers as to how the field may develop in the future.

Design/methodology/approach

The approach combines a literature review and critique, with particular emphasis on SEA papers published in AAAJ (1988‐2007) together with other papers published in a range of leading‐edge journals (2004‐2007).

Findings

While published SEA research covers a wide range of topics, particular emphasis has been placed on polemical debate and studies investigating the organisational determinants and managerial motivations underpinning reporting initiatives. Some evidence is produced of a rapprochement between mainstream SEA scholars and critical theorists, with the moral foundation, and interventionist stance, of the former being combined with the historically and theoretically informed perspective of the latter. Evidence is also offered of field‐based studies achieving greater prominence in the literature in recent years.

Research limitations/implications

While a “broad brush” analysis of the historical development of SEA research is offered, detailed investigation is largely confined to the contribution of Accounting, Auditing & Accountability Journal and that of contemporary research studies.

Practical implications

Agreement is expressed with the conclusions emanating from previous authoritative reviews of the field concerning the need for engagement with practice on the part of researchers. However, a managerial perspective is eschewed in favour of recommending articulation of research to social movements and working directly with stakeholder groups.

Originality/value

The paper provides a detailed analysis of the contribution made by one particular leading edge journal, while further drawing on recently published work in a range of journals in order to develop pointers for future effective interventions by SEA researchers in matters of public policy and praxis.

Details

Accounting, Auditing & Accountability Journal, vol. 21 no. 2
Type: Research Article
ISSN: 0951-3574

Keywords

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