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Article
Publication date: 12 November 2020

Faisal Talib, Saheim K Josaiman and Mohd. Nishat Faisal

Typically, adoption of sustainability in organizations are often done in an unstructured way without the consideration of other partners in the supply chain. The purpose…

Abstract

Purpose

Typically, adoption of sustainability in organizations are often done in an unstructured way without the consideration of other partners in the supply chain. The purpose of this paper is to suggest a coherent plan to improve sustainability in the supply chains utilizing ISO standards for environment and social responsibility.

Design/methodology/approach

This paper draws on literature on ISO14000 and ISO26000 to derive a set of variables applicable to supply chains, which are then prioritized for real organizations utilizing analytic hierarchy process.

Findings

The findings highlight that not all the variables of environmental, social and economic responsibility are equally important. Besides, the work reported in this paper justifies the application of multi-criteria decision-making (AHP) to prioritize elements of sustainability in context supply chains. The suggested method is illustrated using inputs from large manufacturing companies in Qatar.

Practical implications

ISO14000 and ISO26000 are well known standards; however, there was no effort to integrate these standards to improve sustainability in supply chains. The suggested methodology provides invaluable help to the managers to implement sustainability in a coherent manner across the supply chain.

Originality/value

The research contributes to the extant literature by proposing a new methodology based on the integration of three-approaches: Analytic Hierarchy Process, ISO14000 and ISO26000 systems.

Details

International Journal of Quality & Reliability Management, vol. 38 no. 6
Type: Research Article
ISSN: 0265-671X

Keywords

Article
Publication date: 10 May 2019

Anura De Zoysa and Nobyuki Takaoka

This paper aims to examine the extent of corporate social responsibility (CSR) performance of small- and medium-sized enterprises (SMEs) in regional Japan. It also aims to…

Abstract

Purpose

This paper aims to examine the extent of corporate social responsibility (CSR) performance of small- and medium-sized enterprises (SMEs) in regional Japan. It also aims to examine the impact of firm size, industry, CSR awareness, firm origin and firm’s strategic focus on CSR.

Design/methodology/approach

The study measures the CSR performance using a CSR index and seven sub-indexes designed on the global CSR standard – ISO26000. Data were collected through a questionnaire survey of 146 firms. The indexes were analysed using Kruskal–Wallis one-way ANOVA and Mann–Whitney U tests.

Findings

The results indicate that CSR performance of firms in regional Japan is low across all main areas of CSR and is significantly lower in SMEs relative to large firms. Further, CSR performance of SMEs differs across various industries and firms established in the region display significantly lower CSR performance compared to their metropolitan counterparts.

Research limitations/implications

Little research exists on the role SME’s play in improving CSR practices in Japan, especially regarding SMEs in regional areas. The findings highlight the need for improving CSR performance of SMEs and promoting the use of ISO26000 as a guiding tool for measuring CSR performance.

Originality/value

This paper is one of the first papers that critically examine the CSR performance of SMEs in regional Japan. It highlights that despite the recent CSR boom and regulatory initiatives in Japan, CSR performance of SMEs in regional Japan remained low.

Details

Social Responsibility Journal, vol. 16 no. 4
Type: Research Article
ISSN: 1747-1117

Keywords

Article
Publication date: 4 May 2021

Anura De Zoysa, Nobyuki Takaoka and Yuqian Zhang

This paper aims to examine the impact of three key factors — corporate social responsibility (CSR) awareness, CSR affordability and CSR management system (CSRMS…

Abstract

Purpose

This paper aims to examine the impact of three key factors — corporate social responsibility (CSR) awareness, CSR affordability and CSR management system (CSRMS) sophistication—on the CSR performance of Japanese firms.

Design/methodology/approach

Using responses to 36 items developed on the Global CSR standard of ISO26000, two CSR indexes were constructed to assess the CSR management system sophistication and performance of Japanese firms. The relationship between the three key variables (CSR awareness, affordability and management system sophistication) and CSR performance was then examined through a partial least squares (PLS)-based structural equation model. Data were collected through a questionnaire survey of 146 firms.

Findings

The results of the study found a positive relationship between CSR performance and three exogenous variables (CSR awareness, affordability and management system sophistication). Furthermore, the study found that CSRMS sophistication played a mediating role in the relationship between CSR performance and firms' CSR awareness and affordability.

Research limitations/implications

The study was limited to examining the CSR practices of a major province in Japan, which may hinder the generalisation of the findings to the rest of the country. Moreover, the data used for assessing the variables in this study were self-reported by the participating firms, in addition to being cross-sectional. The findings of this study clarified areas that policymakers, including Japan's business associations–Keidanren and Keizai Doyukai, and other relevant parties need to focus on for further improving CSR performances of Japanese firms.

Originality/value

This study highlights the role CSR awareness, affordability and CSRMS sophistication play in improving CSR performance. On the one hand, it identifies the critical role CSRMS plays in mediating the relationship among CSR performance, awareness and affordability. On the other hand, it advances CSR theory providing insight for practitioners to generate positive CSR outcomes.

Details

Industrial Management & Data Systems, vol. 121 no. 7
Type: Research Article
ISSN: 0263-5577

Keywords

Article
Publication date: 5 March 2018

Mohammad Tazul Islam and Katsuhiko Kokubu

The purpose of this paper is to examine the development of corporate social (CS) reporting in the developing country’s banking industry from the legitimacy theory…

Abstract

Purpose

The purpose of this paper is to examine the development of corporate social (CS) reporting in the developing country’s banking industry from the legitimacy theory perspective – Bangladesh as a case.

Design/methodology/approach

This study uses the longitudinal aspects and analyzes the content of annual reports using the ISO26000 standard with some country- and industry-specific adjustments as the method of data coding. All Dhaka Stock Exchange-listed banks (30 of 47, 2013) and 282 annual reports with 46 reporting items have been used for data analysis during a 10-year period (2004-2013). A CS reporting index has been constructed for this purpose of analysis.

Findings

The key findings are that the main impetus driving the development of CS reporting was the stakeholder initiatives; the CS reporting index was less than 20 in 2004, and it increased linearly and reached around 60 in 2013 because of the legitimization of the new banking process through social perceptions. This study explains that the contemplation of the legitimacy theory argument can similarly be applied to the developing countries as well as to the banking industry’s context.

Research limitations/implications

The main implication of this study is the extension of the broader thrust of the legitimacy theory argument in the developing country’s banking industry, such as that of Bangladesh.

Originality/value

This study contributes to the documentation of the CS reporting practices of the developing country’s banking industry where there is a lack of published longitudinal studies from the legitimacy theory perspective.

Details

Social Responsibility Journal, vol. 14 no. 1
Type: Research Article
ISSN: 1747-1117

Keywords

Article
Publication date: 28 June 2013

Karen Delchet‐Cochet and Linh‐Chi Vo

The purpose of this paper is to analyze the different classifications of existing reference documents related to corporate social responsibility (CSR) and to propose a…

2018

Abstract

Purpose

The purpose of this paper is to analyze the different classifications of existing reference documents related to corporate social responsibility (CSR) and to propose a complementary approach of this subject in regard to ISO26000.

Design/methodology/approach

The publication of ISO 26000 in November 2010, an International Standard providing guidelines for CSR, seems to have modified the landscape of reference documents by bringing up the issue of legitimacy in the overview of the standards. The paper analyzes four different classifications of existing reference documents related to CSR in order to understand their approach.

Findings

The issue of the purpose and legitimacy of tools evoked by ISO 26000 experts enables this paper to propose a complementary approach to existing classifications, by positioning the main tools related to CSR in relation to each other.

Originality/value

This article presents a comparison of existing classification of CSR standards in regard to ISO26000.

Details

Society and Business Review, vol. 8 no. 2
Type: Research Article
ISSN: 1746-5680

Keywords

Article
Publication date: 25 June 2019

Kanji Tanimoto

This paper aims to examine the significance and challenges of corporate social responsibility (CSR) initiatives organized by multi-stakeholders and to clarify the function…

1258

Abstract

Purpose

This paper aims to examine the significance and challenges of corporate social responsibility (CSR) initiatives organized by multi-stakeholders and to clarify the function of CSR initiatives: What is the significance of multi-stakeholder initiatives (MSIs)? What conditions are required for CSR initiatives to work satisfactorily? How do CSR standards function effectively in companies?

Design/methodology/approach

The significance and challenges of multi-stakeholder CSR initiatives are clarified theoretically, based on previous literature from relevant research fields.

Findings

MSIs are beyond the “dichotomy” of two traditional approaches to CSR, namely, voluntary vs mandatory. However MSIs do not automatically ensure good performance. We should discuss not only the legitimacy of MSIs but external monitoring and evaluation systems for responsible companies in the market, as well as organizational efforts to incorporate CSR standards into managerial processes.

Social implications

This paper shows that an MSI is an important platform for establishing and promoting a CSR standard, and further that market maturity and stakeholder engagement are required to make CSR work.

Originality/value

The study explains that ceremonial compliance with CSR standards may be inevitable even where the legitimacy of an MSI is secured, and that we should recognize that monitoring and sanction systems in the market and an organizational approach to the incorporation of CSR in management practices are required.

Details

Corporate Governance: The International Journal of Business in Society, vol. 19 no. 4
Type: Research Article
ISSN: 1472-0701

Keywords

Article
Publication date: 11 July 2016

Françoise Quairel-Lanoizelee

The purpose of this paper is to explore the connection between CSR and competition to contribute to the CSR concept through analysis of the conditions for its…

1732

Abstract

Purpose

The purpose of this paper is to explore the connection between CSR and competition to contribute to the CSR concept through analysis of the conditions for its implementation. While fierce global competition has negative environmental and social impacts and may lead large companies to act irresponsibly, corporate social responsibility (CSR) academic literature, especially stakeholder theory, pays little attention to competition and market pressure. It only highlights the competitive advantage a CSR strategy represents for companies.

Design/methodology/approach

This work draws upon the academic literature in economics and strategic management, on mainstream CSR papers and on the official disclosure and communication from companies listed on the “CAC 40” of the French stock market. In this paper, the authors use the definition of corporate responsibility which integrates companies’ environmental and social concerns into all their activities.

Findings

The following three major findings arise. First, on a theoretical level and in terms of corporate disclosure on CSR, a large gap in how the economic view and the CSR view of competition are represented was noticed. Second, the limitations of the competitive advantage obtained by CSR strategy was observed while the “demand for virtue” is weak even if the stakeholders’ “expectations” for responsible practices are strong. The author proposes a typology of CSR strategies related to competitive situations. Third, the author underlines the paradox of the CSR competitive advantage: specifically, it is gained only if not imitable; i.e. if companies prevent the mimetic practices which could spread best practices for sustainable development.

Originality/value

This paper highlights the limits of the CSR concept within the liberal paradigm. The authors argue that the mainstream theoretical CSR framework based on the hypothesis of the convergence between firms’ objectives and the common interest is not relevant. The framework of the neo-institutional theory is more appropriate to analyse the mimetic behaviour in competitive markets and corporate commitments in sector-based codes of conduct that define new norms of social quality.

Details

Society and Business Review, vol. 11 no. 2
Type: Research Article
ISSN: 1746-5680

Keywords

Article
Publication date: 19 May 2020

Emily Gaynor Dick-Forde, Elin Merethe Oftedal and Giovanna Merethe Bertella

The purpose of this study is to explore the perceptions of key actors in the Caribbean’s hotel industry on the development of business models that are inclusive of the…

Abstract

Purpose

The purpose of this study is to explore the perceptions of key actors in the Caribbean’s hotel industry on the development of business models that are inclusive of the sustainable development goals (SDGs) and resilient to climate change challenges. The objectives are to gain a better understanding of the central actors’ perspective and to explore the potential of scenario thinking as a pragmatic tool to provoke deep and practical reflections on business model innovation.

Design/methodology/approach

The research is based on a questionnaire survey conducted via email to senior personnel in the hotel industry across the region as well as to national and regional tourism and hospitality associations/agencies and government ministries. The questionnaire used a mix of close- and open-ended questions, as well as fictional scenarios to gain insight about perceptions from key actors in the tourism sector, including respondents’ personal beliefs about the reality of climate science and the need for action at the levels of individuals, governments, local, regional and multinational institutions.

Findings

The study found that while the awareness of climate change and willingness to action is high, respondents perceive that hotels are not prepared for the climate crisis. Respondents had an overall view that the hotel sector in the Caribbean was unprepared for the negative impacts of climate change. Recommendations from the study include the need for immediate action on the part of all to both raise awareness and implement focused climate action to secure the future of tourism in the Caribbean.

Research limitations/implications

The use of a survey has considerable challenges, including low response rates and the limitations of using perceptions to understand a phenomenon. The survey was conducted across the Caribbean from The Bahamas to Belize and down to Trinidad and Tobago so that views from across the similar, yet diverse, regions could be gathered, included and compared for a comprehensive view of perceptions and possible ideas for climate smart action.

Practical implications

The 2030 Agenda for SDGs is based on policy and academic debates. This study helps to bridge the academic and policy discussion with the needs of the industry.

Originality/value

This study contributes a consideration for climate-resilient business models for hotels in the tourism industry as a definitive action toward achieving SDG 13. This combined with the use of fictional climate change scenarios to access perceptions about the future of the hotel industry in the light of climate change, adds originality to the study.

Details

Worldwide Hospitality and Tourism Themes, vol. 12 no. 3
Type: Research Article
ISSN: 1755-4217

Keywords

Book part
Publication date: 28 January 2015

Alice de Jonge

The chapter aims to clarify the relationship between corporate governance structure and corporate subscription to Global Compact standards. Part one of the chapter looks…

Abstract

Purpose

The chapter aims to clarify the relationship between corporate governance structure and corporate subscription to Global Compact standards. Part one of the chapter looks at the relationship between different models of board governance and active Global Compact participation by publicly listed companies. Part two of the chapter examines a number of external mechanisms aimed at bringing corporate behavior in line with Global Compact principles, and argues that there is a mutually reinforcing relationship between internal governance structures and external provisions aimed at influencing corporate behavior.

Design/methodology/approach

Part one of the chapter uses an independent T-test to compare the average (mean) proportion of publicly listed companies from unitary board countries with an active Global Compact Communication on Progress status with the average proportion of publicly listed companies from two-tier/hybrid corporate governance systems listed as active Global Compact participants. Part two of the chapter uses primary and secondary sources to examine external mechanisms operating across national borders aimed at influencing corporate behavior.

Findings

The chapter finds that a higher proportion of public companies from countries with two-tier/hybrid corporate governance structures have become active Global Compact participants compared to public companies from legal systems with unitary board corporate governance structures. Part two of the chapter examines the potentially mutually reinforcing relationship between internal governance structures and external mechanisms for modifying corporate behavior.

Research limitations/implications

While external codes and standards such as the UN Guiding Principles on Business and Human Rights and the OECD Guidelines for Multinational Enterprises appear to be influencing corporate behavior worldwide, quantitative data confirming and recording the extent and nature of this influence (if any) remains limited.

Practical implications

The chapter provides useful insights for policy makers and corporate leaders into the relationship between internal corporate governance structures and external codes, standards and guidelines aimed at influencing corporate behavior.

Originality/value of the chapter

This chapter provides original insights into whether and how internal governance structures can complement and reinforce social standards regarding global corporate citizenship, and the legal guidelines reflecting those standards.

Details

The UN Global Compact: Fair Competition and Environmental and Labour Justice in International Markets
Type: Book
ISBN: 978-1-78441-295-1

Keywords

Book part
Publication date: 13 April 2015

John McNally

This chapter outlines incorporation of voluntary environmental accounting standards into national law as evidenced by the Scandinavian experience. In illustrating such…

Abstract

Purpose

This chapter outlines incorporation of voluntary environmental accounting standards into national law as evidenced by the Scandinavian experience. In illustrating such hardening of soft law approaches it highlights difficulties national authorities face when attempting to regulate globalised commercial entities with extra-territorial activities. Adoption at national level of these standards into legally binding obligations illustrates convergence of global governance standards even where there is no central authority or designed codification.

Methodology/approach

Doctrinal legal research and literature review. To illustrate the incorporation of voluntary standards at a national level, Scandinavian examples (Denmark, Norway, Sweden and Finland) were chosen – frequently upheld as best practice in requiring the reporting of environmental information financial reports.

Findings

The research shows that the most proactive national authorities in this regard are endorsing certain voluntary standards and rewarding their use with reduced regulatory burden. I first outline certain voluntary environmental standards and then illustrate adoption of these standards into legally binding frameworks.

Research limitations

The main limitation was difficulty in finding English language versions of some national regulations.

Practical implications

This chapter seeks to illustrate a normativisation of soft law frameworks into legally binding national obligations. Viewed through the phenomenon of Global Administrative Law it would seem evident that national authorities are willing to adopt various international voluntary standards to regulate the increasingly globalised actions of companies.

Originality/value

Voluntary standards and the various reporting methods of non-financial information is an extremely broad regulatory sphere with decentralised regulation and parallel regulatory frameworks. This chapter, in illustrating the convergence of environmental governance standards through normativisation of previously voluntary standards, will assist the reader in attaining an overview of the extent of this regulatory convergence.

Details

Beyond the UN Global Compact: Institutions and Regulations
Type: Book
ISBN: 978-1-78560-558-1

Keywords

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