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This paper aims to identify the corporate social responsibility (CSR) patterns of Indian manufacturing firms using a CSR index based on ISO26000 and India’s National Voluntary CSR Guidelines.

A total of 121 manufacturing enterprises in the national capital region (NCR) were surveyed. The questions related to the involvement of CSR in business strategy, involvement in CSR planning, involvement in environmental activities, involvement in social activities, monitoring, evaluation and involvement in CSR, reporting and policy and deployment of CSR. A two-step cluster analysis using log-likelihood measures was used to identify groupings in the data set based on their performance across the seven issues.

The two distinctive segments identified adopted intermediate CSR activities, and one undertook advanced CSR activities.

This study has several limitations. First, the survey data were drawn exclusively from medium-sized enterprises in the NCR. Second, all the indicators in the CSR index were equally weighted.

This paper contributes to the literature by grouping manufacturers’ CSR activities based on seven dimensions suggested in ISO26000 and India’s National Voluntary Guidelines. The results of this study can help managers, boards and regulators better understand CSR and identify ways to improve it further.

Corporate social responsibility (CSR) practices frequently result in increased costs for Chinese international contractors (CICs), where profitability is the primary objective; therefore, internal corporate drivers and external pressures play a crucial role in encouraging them to engage in sustainable CSR practices. This study systematically examines the dynamic impact of internal and external stakeholders on the CSR practices of CICs.

This study adopted a structural equation model (SEM) to identify and validate a correlation between stakeholders and CSR practices. Standardized causal coefficients estimated in SEM were used to construct a fuzzy cognitive map (FCM) model to illustrate the effect of stakeholders on CSR practices with linkage direction and weights. Predictive, diagnostic, and hybrid analyses were performed to dynamically model the variation in stakeholders on the evolution of CSR practices.

The empirical results demonstrate that (1) employee participation in CSR has the greatest impact on CSR practices, followed by CSR strategies, partner and customer expectations, and finally government regulations. (2) In the early stage of CSR fulfillment, CSR strategies have the greatest influence on CSR practices; in the later stage of CSR fulfillment, employee participation in CSR has the greatest influence on CSR practices. (3) In the long run, the most effective and economical integrated interventions are those that address employee participation in CSR, partner expectations and customer expectations, and intervention in CSR strategies is needed if the level of CSR practice needs to be improved in the short term.

This study contributes to the research on the influence mechanisms of CSR practices of CICs and systematically analyzes their dynamic influence on CSR practices of CICs from the perspective of stakeholders.

We study ceremonial adoption of voluntary standards, where participants adopt the standard in principle but do not change their practices. Ceremonial adoption can benefit individual participants, who may be able to reap the benefits of association with the standard at lower cost, but it can be problematic for overall levels of adoption. We conceive of ceremonial adoption as an interaction between strategic incentives of participants and social ties to their audiences, such that not all participants are likely to ceremonially adopt. Our setting is the Leadership in Energy and Environmental Design (LEED) certification for sustainable construction. We study the conditions under which projects register for LEED certification, allowing them to claim affiliation with LEED, but then do not actually finish certification. While our data are correlational in nature, our results suggest that studying the competition for audience members (in our case, occupants) can provide greater understanding of certification behavior as well as overall levels of adoption. Our findings have implications for organizations that design and maintain voluntary standards and for organization theorists who wish to understand field-level change. Thus, we provide more evidence that strategy and organizational theory interact in important and often unexamined ways.

Corporate social responsibility (CSR) performance is critical to address construction activities’ environmental and social impacts. This study aims to evaluate the level of CSR implementation across various categories within the context of the Vietnamese construction industry.

The literature review and semi-structured interviews were conducted to determine Vietnamese construction organizations’ most commonly implemented CSR activities. A total of 252 valid responses were then obtained through a questionnaire survey. In addition, the fuzzy synthetic evaluation (FSE) method was used to evaluate the extent to which CSR categories have been implemented in construction companies.

The findings revealed 31 commonly implemented CSR activities of the Vietnamese construction firms, which were grouped into four categories. Of the four categories, the FSE analysis showed that stakeholder CSR was the most critical category, followed by ethical CSR, philanthropic CSR and environmental CSR.

This research provides valuable CSR activities to construction companies that intend to develop sustainably. Moreover, the proposed prioritization methodology offers practitioners a reliable and easy-to-use evaluation tool that clearly understands CSR performance within their organizations.

This study aims to identify and prioritize barriers to corporate social responsibility (CSR) in the construction sector.

A literature review was first conducted to identify barriers to CSR performance. After that, construction professionals were invited to validate the appropriateness of the obstacles. The discussion allowed the establishment of a list of barriers to CSR performance and their corresponding categories. Data collected from the survey were then analyzed to prioritize the importance of these barriers by the fuzzy DEMATEL-based ANP (DANP) technique.

The findings presented 16 barriers to CSR, which were categorized into four clusters. The fuzzy DANP analysis showed that strategic vision is the most crucial cluster, followed by the measurement system, stakeholder perspective and scarce resources. Among the sixteen barriers examined, lack of awareness, knowledge and information of CSR; low priority of CSR; lack of metrics to quantify CSR benefits; lack of guidelines and coherent strategies; and lack of CSR enforcement mechanism are the five most crucial barriers.

This study is one of the first that proposes a comprehensive model to prioritize barriers to CSR performance of contractors considering their interrelationships. It provides construction stakeholders with a framework for understanding the linkage between the barriers and CSR framework under the umbrella of stakeholder theory. Thus, the findings might assist construction practitioners and academics in fostering the success of CSR implementation.

The purpose of this study is to understand the current trends and development of corporate social responsibility (CSR) reporting in emerging and developing economies and analyze 106 Chinese central enterprises (CEs) that disclose CSR reports from 2004 to 2015.

This study analyzes all the CSR reports available to the public from CEs between 2004 and 2015 in China. This paper carefully examines the reporting patterns and standards in those CSR reports. CEs in China are focused on because state-owned companies account for a large proportion of the Chinese stock market because of their social and economic institutional characteristics.

The results in this paper confirm a growth trend in the numbers of CSR reports, as predicted. The results also suggest that the number of CSR reports from the CEs containing some assurance has dramatically increased. However, the findings indicate that the current content of the CSR reports may not fully meet the needs of users of information from different industries, regions and interests, as more than 20 CEs have formulated their own CSR framework. The lack of unified, sustainable reporting and assurance may reduce the comparability and effectiveness of CSR reporting.

This study provides evidence of the trends and development of CSR reporting in China.

The findings extend the understanding of CSR reporting by analyzing Chinese CE data. The results also provide decision-useful information for the government and other policymakers when considering CSR reporting and assurance standards.

This study aims to evaluate the nature and extent of sustainability disclosure practices of publicly listed companies in India. Further, it investigates the impact of potential determinants on the sustainability disclosure of companies.

The study analyzes data of 75 top listed nonbanking companies operating in India included in NIFTY100 Index for the years 2014-2015 to 2018-2019. In the present study, environment, social and governance disclosure dimensions were considered to evaluate the sustainability reporting performance of companies using content analysis. Panel data analysis was conducted to investigate the impact of various factors on the extent of sustainability information disclosure.

Results indicate that environmentally polluting industries disclose significantly higher sustainability information than non-polluting industries in India. The empirical findings suggest that determinants such as company size, age, free cash flow capacity, government ownership and global reporting initiative (GRI) usage positively related to the extent of corporate sustainability disclosure. Contrary to the expectations, financial leverage and profitability were found to be negatively related to the sustainability disclosure of companies in India.

This study provides empirical evidence for regulators, practitioners and corporate strategists to assess the progress in the sustainability reporting landscape in India. The finding implies that large and established companies can reduce legitimacy costs through higher sustainability information disclosure. Interestingly, this premise did not hold in the case of high leveraged and profitable companies. Overall findings can also help policymakers to incorporate necessary reforms to improve sustainability reporting in India.

This study is one of the first studies to investigate the nature, extent and potential determinants of corporate sustainability disclosure in India. The paper adds to the existing literature on sustainability reporting by providing empirical evidence on the relationship between sustainability reporting and potential determinants such as government ownership, size, leverage, profitability, age, free cash flow capacity, industry and GRI usage.

This paper aims to analyze the impact of the adoption of ISO 14001 and ISO 9001 on the performance of Portuguese companies. The sample includes the companies listed on Euronext Lisbon, with economic, financial and specific information – the specific being environmental information and quality information – for the period between 2015 and 2019, which corresponds to the post-Troika period when some economic growth started to be witnessed. The specific information of each area is translated into the environmental certification by the ISO 14001 standard, the quality certification by the ISO 9001 standard, and sustainability reports.

To achieve this aim, four variables were used as a measure of the companies' performance, Return on Assets (ROA), Return on Equity (ROE); Tobin's Q and EBITDA Margin. With this data, different panel models were tested to validate if ISO 9001 and ISO 14001 certifications impact Portuguese listed companies performance. Specifically, the authors have used the Generalized Method of Moments, GMM-System, an estimation method proposed by Arellano and Bover (1995) and Blundell and Bond (1998).

The results show that, in general, the environment and quality variables fail to explain the dependent variables, that is, ISO certifications do not provide positive or negative variations in the performance of companies, suggesting that they are not yet as much for civil society, as well as for current or potential shareholders. When used as an independent variable, certification according to the ISO 14001 or 9001 standards, negative and significant oscillations were verified in the dependent variable, MgEBITDA, suggesting that only for managers this variable is determinant, but with a negative impact, given the high costs, it entails without pressure from other stakeholders.

This study is the first to analyze the impact of the adoption of ISO 14001 and ISO 9001 on Portuguese companies' performance. This empirical study aims to show all investors, managers, regulators and civil society itself the long path that still needs to be taken toward sustainability.