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The article addresses the tension between Corporate Social Responsibility (CSR) and the right to work in times of the COVID-19 pandemic. Accordingly, it explores the operation of corporations in adopting policies of mandatory vaccination and the role of the courts regarding these CSR patterns.

The article examines court case studies of CSR practices regarding unvaccinated employees during the COVID-19 pandemic in Israel and the United States.

The findings show that the Israeli system adopted the regulating for individual discretionary CSR approach, whereas the American system adopted the regulating for ethical-public CSR approach. Adopting the latter infringes upon the right to work of unvaccinated employees. While in Israel, the possibility of compelling employees to vaccinate is denied, in the American model, mandatory vaccination is possible. As opposed to the American model, in the Israeli model, there is an obligation to consider proportionate measures to isolate the employees while allowing them to continue working.

The article introduces two possible notions of regulating CSR in times of the pandemic – regulating for individual discretionary CSR which is labor-oriented and regulating for ethical-public CSR which is focused on public aspects. While the former posits that corporations should advance individual interests of employees and their right to work, the latter claims that corporations should advance the public interest in health. Following the problems resulting from the Israeli and American cases, the article draws on the lines for a suggested approach that courts should embrace.

This Malaysian study aims to use upper echelons theory and social identity theory variables to determine the chief executive officer (CEO) characteristics and attitudes associated with economic corporate social responsibility (CSR), legal-ethical CSR and discretionary CSR in Malaysian firms. The authors hypothesize that CSR engagements in the form of altruistic behaviour, with executives being part of the upper echelon, would tend to be expressing their values at individual level through the firm if they are affectively committed to their company.

Using a sample of 151 Malaysian firms that took part in an annual CEO survey in 2010, the study measures executive citizenship as CEOs’ having critical attitude towards public issues such as public transportation, public education and crime. Hierarchical regression analyses are used to associate the CEO attitudes with the firms CSR.

The authors find that executive citizenship attitude is significant and positively related to firm’s legal–ethical CSR. The authors also find that executive organizational commitment has a significant positive impact on dimensions of CSR. Additionally, the executive tenure impacts the level of philanthropic CSR of the firm.

In Malaysia, firms have a strong incentive to engage in CSR to enhance their reputation and legitimacy because of the government’s influence on commercial activities. Our study is the first to examine how this notion of legitimization efforts at the individual level affects firms CSR activities.

This paper aims to analyse the use of level of debt as an external control mechanism against an entrenchment strategy based on corporate social responsibility (CSR) practices.

The authors use a database of 1,916 international companies for the years 2002 to 2010.

The evidence obtained confirms in a context of asymmetric information, bounded rationality and divergent interests, the use of debt as a control mechanism of managers’ discretionary comportment. In other words, CSR practices can be used by managers as an entrenchment strategy and self-defence with the aim of decreasing the possibility of being identified by those shareholders and stakeholders whose interests have been damaged. In this context, the market demands higher debt levels to solve agency frictions, playing an active role in monitoring the management. Moreover, the demand of higher debt as a control mechanism that minimises the expropriation risk by managers through CSR is lower in contexts of greater investor protection.

The findings reveal that CSR engagement can be explained by the hypothesis of being a strategy of entrenchment and self-defence. Overall, this study differs from previous literature in this field by taking an alternative approach to CSR practices, in contrast to the conventional wisdom of the benefits of CSR practices. The authors contribute by empirically testing the theoretical model proposed by Cespa and Cestone (2007) who suggest the discretionary use of CSR from an agency perspective. They also give empirical relief showing the use of CSR as an entrenchment strategy. Moreover, they demonstrate that the capital market of debt decreases in a context with a greater degree of investor protection, likewise under CSR promoted as an entrenchment tool, the demand for debt as a disciplinary mechanism is less necessary to control managers. In addition, the study is enriched by the database analysis.

The purpose of this paper is to examine the framing and rhetorical devices employed by luxury brands to build CSR-based, ethical corporate identities while managing complexities of the CSR-luxury paradox, the perceived clash between the self-transcendent values of CSR, and the self-enhancement values of luxury.

Qualitative frame analysis was conducted to create detailed frame matrices for each dimension of CSR message content, followed by quantitative content analysis to establish the extent of usage of these frames across 43 luxury brand websites in the apparel, beauty, jewelry, and watch categories.

Luxury brands predominantly framed their CSR efforts as discretionary, driven by altruistic motives. They foregrounded brand over social issue and highlighted substantial input into CSR efforts consistently over a period. CSR efforts were put into programs that were congruent with the brands’ business and that conveyed impact in abstract terms, evoking emotions over logic. Such framing across the CSR message-dimensions of issues, motives, importance, commitment, fit, and impact reflected a sophisticated understanding of communicating to a socially and environmentally conscious demographic while simultaneously aligning with the central, enduring, and distinctive characteristics of luxury.

This study contributes to emerging empirical work on CSR as a tool to build ethical corporate identity. This study also adds to the literature on identity management and CSR communication in the luxury industry, a sector that exceeded €1 trillion in retail sales in 2016.

The purpose of this paper is to investigate the impact of corporate social responsibility (CSR) on employees’ compliance behavior concerning information security policy (ISP). A research model includes CSR activities as an antecedent of ISP compliance and as a mediator of the relationship between ISP compliance intention and the perceived costs of compliance.

In total, 162 respondents were surveyed from organizations with more than 500 employees. This study used partial least squares (SmartPLS 3.0) to analyze and examine hypotheses.

The results show CSR’s influence as a mediator in the context of ISP compliance. In particular, moral CSR can affect employees’ ISP compliance intention positively and fully mediate the relationship between the costs of compliance and ISP compliance intention. Employees would like to comply with ISP when they recognize the benefits of ISP compliance and the costs of ISP noncompliance.

This study examines influential factors on ISP compliance considering cost-benefit factors from rational choice theory. Moreover, the study contributes to ISP compliance research by being the first attempt to consider CSR in an ISP compliance research context. The results provide insights on how to strategically implement CSR activities in terms of organizational information security.

Drawing on interdisciplinary insights from stakeholder theory, relationship management and organizational justice, the purpose of this paper is to examine corporate social responsibility (CSR) from an internal and relational perspective. Specifically, it examines the effects of CSR in overall as well as the discretionary, ethical, legal and economic CSR dimensions on organization–employee relationships, respectively. The moderating role of employees’ perceived CSR-culture fit on these effects was also explored.

An online survey was conducted with 303 participants from the USA who were full-time employees at for-profit organizations.

Results indicate that CSR performance in overall positively influences organization–employee relationships, and such effect is amplified as employees’ perceived CSR-culture fit increases. Discretionary and ethical CSR positively influence organization–employee relationships, but perceived CSR-culture fit only amplifies the influence from ethical CSR. For legal and economic CSR, the effects on organization–employee relationships are only significant when perceived CSR-culture fit is high.

This study extends the body of knowledge of CSR and internal relationship management. However, the limitations regarding the factors from culture, business sectors and organizational setting should be addressed in future studies through both quantitative and qualitative approaches.

This study provides a comprehensive understanding of the effects from four different CSR dimensions on organization–employee relationships as well as how such effects were moderated by employees’ perceived CSR-culture fit. Integrating interdisciplinary theoretical frameworks, this study offers insights for corporate communications and public relations professionals on how to effectively build and cultivate relationships with employees through different dimensions of CSR.

This paper aims to examine whether corporate social responsibility (CSR) is associated with firms’ earnings quality (EQ) and how this association is context-specific. The authors consider specific institutional differences in strength of corporate governance (CG) attributes, quality of law enforcement and level of investor protection found between Anglo-American, European and South-Eastern Asian CG models to test the impact of above country-level factors on this association.

To test the association between CSR and EQ, the authors consider EIRIS (Ethical Investment Research Service) (2018) CSR issues of sustainability indicators as proxy to capture CSR. Following Rezaee and Tuo’s (2019) study, the authors classify EQ into innate earnings quality (IEQ) and discretionary earnings quality (DEQ). The authors investigate the innate (discretionary) EQ as to refer to firm’s inherent operating uncertainty (earnings management). Several dependency models for panel data applying the generalized method of moment (GMM) estimator of Arellano and Bond (1991) are ruled based on archival data of 4,206 non-financial international listed firms over the period 2012-2017.

Univariate and GMM multivariate cross-country analyses show that CSR is positively associated with EQ and that this association is more pronounced for firms within countries where good CG tools and higher investor right protection are preserved. The authors interpret the findings as evidence that the CSR-EQ association is shaped by the degree of monitoring role played by institutional features at the country level. The results are robust to a battery of robustness tests.

The originality of this research is twice. On the one hand, it examines whether CSR is a reflection of manager’s ethical opportunistic behavior resultant on earnings quality derived from a firm’s innate traits. On the second hand, it tests whether CSR is a reflection of discretionary earnings quality manifested by earnings management behavior. This paper is the first to support that institutional features significantly matter when investigating the association between CSR and EQ.

This study aims to examine the association between earnings management (EM) and corporate social responsibility (CSR), as well as whether a firm's CSR orientation moderates the trade-off between accruals earnings management (AEM) and real earnings management (REM).

Firm-year pooled regressions, based on unbalanced panel data and controlling for country, year and sector fixed effects, were estimated using a sample composed of European companies from 16 countries.

Results suggest a negative relationship between EM and CSR, consistent with the idea that socially responsible activities are associated with more ethical behavior. Moreover, social responsibility orientation seems to mitigate strongly ERM, which may suggest that managers use less REM in order to protect firm's long-term profitability.

The authors' findings have practical implications for a large group of stakeholders, such as regulators, investors and business partners. Thus, from an ethical perspective, more socially responsible firms present more trustworthy financial information and more sustainable economic performance, which decreases risk assessment from their business partners and remaining stakeholders.

Prior literature focuses mainly on discretionary accruals to study the association between EM and CSR. The authors contribute to the literature by considering both EM strategies, accruals and real operations in a European context, which allows for a better understanding of the relationship between CSR and financial information transparency and quality.

This paper aims to provide insights into the complicated relationship between earnings management (EM) and corporate social responsibility (CSR) during the financial downturn caused by the COVID-19 pandemic.

Parametric t-tests and non-parametric Wilcoxon rank-sum tests accompanied by ordinary least squares regression analysis, augmented with Newey–West procedure approaches, are used for a sample that consists of 1,984 firms from 47 countries for the period of 2014–2020. EM was proxied once with discretionary accruals using the modified Jones model (1995) and once with real earnings management (REM) using the Roychowdhury model (2006). This study uses environmental, social, and governance scores from the Thomson Reuters database as a proxy for CSR.

The results reveal that firms tend to engage more in EM practices during the pandemic and that more socially responsible firms tend to be honest and transparent during the financial reporting process. Interestingly, it was found that more socially responsible firms engaged less in REM practices during the pandemic.

The findings of this research help lenders, investors, policymakers and managers gain a better understanding of EM practices during a negative shock and shed light on the importance of CSR in being ethical.

The findings extend both the literature on the role of CSR in promoting financial reporting quality and the literature on the impact of COVID-19 on accrual and REM practices.