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Article
Publication date: 28 June 2019

Som Sekhar Bhattacharyya

The purpose of this paper is to develop a framework on international corporate social responsibility (ICSR). This ICSR framework would help portray the nature and process of…

Abstract

Purpose

The purpose of this paper is to develop a framework on international corporate social responsibility (ICSR). This ICSR framework would help portray the nature and process of internationalization of CSR activities of a firm. Further, this review paper presents a typology on the internationalization of corporate social responsibility (CSR) activities of a firm.

Design/methodology/approach

In this conceptual review paper, the author based upon inputs from a diverse set of the extant literature on international business strategy, resource-based view, stakeholder theory, strategic planning and implementation applied logical argumentation incrementally and sequentially to develop the ICSR framework and subsequently ICSR typology (consisting of archetypes).

Findings

This conceptual review paper offers a novel and rich theoretical perspective on an integrated framework on ICSR. This expands the extant theoretical knowledge boundaries on internationalization of CSR. Further, the proposed ICSR framework not only provides insight into the process of internationalization of CSR but also on typology regarding the nature of internationalization of CSR activities of a firm.

Research limitations/implications

There are two major theoretical contributions. First, this is one of the first integrated frameworks on ICSR that encompasses perspectives from diverse literature domains such as business environment, stakeholder theory, resource-based view, bounded rationality, bounded reliability, strategy planning and strategy execution. The second major theoretical contribution is towards categorization of firm international CSR activities based on CSR characteristics and mechanisms of deployment. The author prescribed four typologies for ICSR based upon variances in CSR perspective and CSR management. This ICSR categorization or archetypes is also a theoretical contribution.

Practical implications

The International Corporate Social Responsibility (ICSR framework developed would help both strategy and CSR managers to design ICSR programs and CSR activities of a firm based on a firms’ transferable resources and capabilities, replicable organizational process and activities, strategic focus and expected organizational benefits.

Originality/value

This is the first scholarly work on developing an integrated ICSR framework and ICSR typology (read archetypes). In this review paper, a holistic but comprehensive theoretical perspective on strategy and typology of ICSR has been provided. CSR and strategy managers for the first time would have a tool to design and manage firm international CSR initiatives in an effective and efficient manner.

Details

Social Responsibility Journal, vol. 16 no. 5
Type: Research Article
ISSN: 1747-1117

Keywords

Article
Publication date: 16 October 2020

Som Sekhar Bhattacharyya

The growth of the international business is a new global reality of emerging economy firms. The increasing international footprint of business firms is transpiring into firms…

Abstract

Purpose

The growth of the international business is a new global reality of emerging economy firms. The increasing international footprint of business firms is transpiring into firms being embedded in the nest of the international business landscape. corporate social responsibility (CSR) initiatives cater to stakeholders. Given this, it is imperative that International CSR (ICSR) initiatives are undertaken for meeting the expectations of international stakeholders. It is important that ICSR is both efficient and effective. The purpose of this paper is to explicate the concept of ICSR in this study.

Design/methodology/approach

This is an exploratory study and for this, a qualitative research approach is applied. Based upon the inputs from the literature a semi-structured open-ended questionnaire is prepared. Non-probabilistic purposive snowball sampling is used to identify experts on ICSR. Qualitative in-depth personal interviews are conducted. The qualitative data is collected by in-depth personal interviews with 31 Indian ICSR experts by using a semi-structured open-ended questionnaire. Data collection was stopped after reaching thematic saturation post 31 interviews. The data is thematic and relational content analysed for seeking an answer to the research questions posed.

Findings

The author for explicating ICSR developed a moderated mediation model. The developed moderated mediation model on ICSR is having nine factors, namely – firm ICSR perspective (FICSRP), ICSR practice (ICSRP), CSR planning function (ICSRPF), organisational ICSR commitment (OICSRC), organisational stakeholder inclusivity orientation (OSIO), firm international exposure (FIE), bounded rationality of ICSR practitioners (BRICSRP), ICSR management bounded reliability (ICSRMBR) and nature of ICSR footprint (NICSRF). The author found that “firm outlook”, “CSR planning plus implementation” and “CSR commitment” are the independent variables. While firm “international exposure” and “stakeholder inclusivity orientation” are the mediating variables. CSR bounded “reliability” and “rationality” are moderating variables. The “nature of ICSR” (classified as an island or mixed or extension) is the dependent variable.

Research limitations/implications

This study is set in the context of internationalisation of the emerging economy firms of India. This qualitative empirical research study developed a moderated mediation model on ICSR. There are nine factors in the model, namely, “firm outlook”, “CSR planning plus implementation” and “CSR commitment” as independent variables, firm “international exposure” and “stakeholder inclusivity orientation” as the mediating variables, CSR bounded “reliability” and “rationality” as moderating variables and the “nature of ICSR” as the dependent variable.

Practical implications

Managers engaging in planning and implementation of ICSR initiatives in various foreign countries could best upon this study findings improve the ICSR delivery. Managers in their firms could improve the “firm outlook” to enhance ICSR, undertake increased “CSR planning plus implementation” and “CSR commitment”. Managers could base upon this study results to improve the moderating conditions of ICSR that is CSR bounded “reliability” and “rationality”. Better firm managers “international exposure” and “stakeholder inclusivity orientation” will better mediate ICSR action. All these would finally help the ICSR managers to better deliver the more effective “nature of ICSR”.

Social implications

A better understanding of ICSR will help foreign managers to develop more efficient and effective foreign CSR initiatives. This will help a better quality of CSR work done in foreign countries. This will help the host country communities and society in general.

Originality/value

This study is one of the first set of studies in the context of ICSR. This qualitative empirical study is also one of the first studies to explicate ICSR through a moderated mediation model consisting of organisational variables such as “firm outlook”, “CSR planning plus implementation” and “CSR commitment” as the independent variables. The ICSR model is composed of the firm “international exposure” and “stakeholder inclusivity orientation” as the mediating variables, CSR bounded “reliability” and “rationality” as moderating variables and the “nature of ICSR” as the dependent variable.

Details

Review of International Business and Strategy, vol. 30 no. 4
Type: Research Article
ISSN: 2059-6014

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Article
Publication date: 23 March 2020

Syed Asim Ali Bukhari, Fathyah Hashim and Azlan Bin Amran

The purpose of this study is to empirically examine the determinants and outcomes of Islamic corporate social responsibility (ICSR) adoption in Islamic bank branches in Pakistan…

Abstract

Purpose

The purpose of this study is to empirically examine the determinants and outcomes of Islamic corporate social responsibility (ICSR) adoption in Islamic bank branches in Pakistan. The research framework examines the influence of stakeholder’s pressure on ICSR adoption. It also analyses the relationship between ICSR adoption and intangible outcomes achieved by the Islamic bank branch.

Design/methodology/approach

A total of 400 questionnaires were distributed through a mail survey to Islamic bank branches in Pakistan. The respondents of the study were the branch manager of Islamic bank branches in Pakistan. A simple random sampling technique was used and resulted in the collection of 293 usable questionnaires. SMART PLS was used to statistically analyse the data using partial least squares structural equation modelling approach. The measurement and structural models were analysed.

Findings

The results indicate a significant and positive relationship between Shariah supervisory board pressure, competitor pressure and ICSR adoption in Islamic bank branches. A moderate strength positive relationship was found out between top management pressure and ICSR adoption. Results reveal that customer pressure and community pressure have an insignificant influence on ICSR adoption. Data analysis shows that the adoption of ICSR practices have a significant and positive influence on an Islamic bank branch’s Intangible outcomes.

Research limitations/implications

The sample size was relatively small because of the limited time duration.

Originality/value

The construct of ICSR has not been extensively researched upon especially through empirical studies. Limited research exists in the area of factors than can influence Islamic bank branches to adopt ICSR practices and currently no empirical research has focussed on the intangible outcomes that can be achieved through ICSR adoption by an Islamic bank branch. The limited study exists in the Pakistan context as well, which is a rapidly growing Islamic banking industry.

Article
Publication date: 20 May 2022

Muhammad Ali, Sadia Mehfooz Khan, Chin-Hong Puah, Muhammad Shujaat Mubarik and Muhammad Ashfaq

This study aims to examine the impact of stakeholder pressure on Islamic banks’ corporate social responsibility (CSR) practices and financial performance.

Abstract

Purpose

This study aims to examine the impact of stakeholder pressure on Islamic banks’ corporate social responsibility (CSR) practices and financial performance.

Design/methodology/approach

A close-ended questionnaire was collected from 282 Islamic bank’s branch managers. Partial least square structural equation modeling was used to test the hypothesized model. Both measurement and structural models were found to be fit for this research.

Findings

Results indicate that all components of stakeholder pressure (management, client, competitor, Sharia advisory board and community) have a significant positive impact on Islamic CSR. The findings of this study further revealed that Islamic CSR is a significant predictor of bank’s financial performance. Based on the present empirical results, this study suggests that Islamic bank managers should develop the best CSR practices to gain a competitive advantage and sustainable financial performance.

Originality/value

Overall, this study contributes significantly to the Islamic bank CSR literature. However, to the best of the authors’ knowledge, few studies have been conducted to establish a link between firm performance and CSR in Islamic banks using a comprehensive model of stakeholder pressure.

Details

International Journal of Ethics and Systems, vol. 39 no. 2
Type: Research Article
ISSN: 2514-9369

Keywords

Book part
Publication date: 31 October 2022

Susanne Rank

Employees as citizens and companies as part of our society have to deal with the implications of grand challenges such as the global climate change or the COVID-19 pandemic in…

Abstract

Employees as citizens and companies as part of our society have to deal with the implications of grand challenges such as the global climate change or the COVID-19 pandemic in this turbulent twenty-first century. Internal versus external Corporate Social Responsibility (CSR) acquires an integrative element of sustainable business strategies. Human Resource Management (HRM) contributes by defining modern internal Workplace CSR concepts for supporting sustainable business strategies. The focus of the sustainable HRM strategy is the employees as the key asset of companies, applying especially to those who are particularly talented as future leadership successors and CSR ambassadors. On the basis of the current Green HRM and Workplace CSR review, theoretical and practical implications are concluded to foster Workplace CSR strategy as part of a modern working culture and an integrative HRM frame. The COVID-19 pandemic as an accelerator of Green and social transformation is also discussed in the context of this sustainable HRM framework.

Article
Publication date: 28 March 2024

Tarjo Tarjo, Alexander Anggono, Zakik Zakik, Shahrina Md Nordin and Unggul Priyadi

This study aims to empirically examine the influence of Islamic corporate social responsibility (ICSR) on social welfare moderated by financial fraud.

Abstract

Purpose

This study aims to empirically examine the influence of Islamic corporate social responsibility (ICSR) on social welfare moderated by financial fraud.

Design/methodology/approach

The method used was the mix method. The number of respondents was 410. They combined the moderate regression analysis with PROCESS Andrew F Hayes to test the research hypothesis. After conducting the survey, it was continued by conducting interviews with the village community and the head of the village.

Findings

The first finding of this study is that ICSR has a significant positive effect on social welfare. The second finding is that financial fraud weakens the influence of ICSR on social welfare. The results of the interviews also confirmed the two findings of this study.

Research limitations/implications

The high level of bias in answering the questions is due to the low public knowledge of ICSR. In addition, the interviews still needed to involve the oil and gas companies and government.

Practical implications

The main implication is improving social welfare, especially for those affected by offshore oil drilling. Furthermore, stakeholders are more sensitive to the adverse effects of financial fraud. Finally, to make drilling companies more transparent and on target in implementing ICSR.

Originality/value

The main novelty in this research is using of the mixed method. In addition, applying financial fraud as a moderating variable is rarely studied empirically.

Details

Journal of Financial Crime, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1359-0790

Keywords

Article
Publication date: 20 June 2023

Zita K. Lucius, Svenja Damberg, Martin Meinel and Christian M. Ringle

The purpose of this study is to investigate how working from home (WFH) affects the relationship between internal corporate social responsibility (ICSR) and employee creativity in…

Abstract

Purpose

The purpose of this study is to investigate how working from home (WFH) affects the relationship between internal corporate social responsibility (ICSR) and employee creativity in times of uncertainty when employees’ occupational stress increases and their identification with their company decreases.

Design/methodology/approach

Applying social identity theory, the authors derive and test the hypotheses presented in this study regarding ICSR’s direct effects on employee creativity, given the amount of time they spent on WFH and the role of threat in this relationship. The authors use partial least squares structural equation modeling to analyze the various effects. Via an online questionnaire and using the snowball technique, the authors collected data from 158 participants in different industries in Germany.

Findings

The empirical results of this study show that ICSR activities increase employee creativity, partly by reducing one harmful aspect of stress, namely, threat. In addition, the authors find that WFH moderates this effect, such that the higher the degree of WFH, the weaker the ICSR activities’ effects are.

Research limitations/implications

This study focused on the respondents’ WFH situation during the global COVID-19 pandemic. As such, this research contributes to understanding the roles that modern work practices, human resource management (HRM) and ICSR actions play in respect of employee creativity. The authors expand the theoretical understanding, which is based on social identity theory, by showing that the greater the amount of time spent on WFH, the more it reduces ICSR’s positive effect on employee creativity. The findings of this study open avenues for future research and longitudinal studies that compare the ICSR effects during and after the pandemic, as well as for those that compare WFH and its effects on organizational creativity.

Practical implications

This study shows that managers should encourage appropriate ICSR measures in their organizations and should specifically consider the work setting (i.e. WFH or at the office) as a boundary factor for these measures’ effectiveness. However, ICSR actions, such as anti-discrimination measures, are less effective in respect of building the employee–employer relationship and supporting employees’ identification with and commitment to the company when they work from home. Given the economic benefit of decreased turnover rates and the societal benefit of a company output with higher creativity levels, this study has an impact from both an economic and a societal perspective.

Originality/value

This study sheds light on employee creativity and ICSR’s roles in current HRM practice, which is still underexplored. More importantly, to the best of the authors’ knowledge, this study provides the first empirical evidence of a hitherto overlooked mechanism explaining ICSR activities’ effects on, or their perceived threat to, employee creativity.

Book part
Publication date: 14 September 2020

Virginia Munro

As part of discussing future research in the era of change for Globalization 4.0, this chapter examines the traditional academic CSR literature to determine a gap in current…

Abstract

As part of discussing future research in the era of change for Globalization 4.0, this chapter examines the traditional academic CSR literature to determine a gap in current research. An academic literature search revealed limited literature on actual CSR activities, and more specifically, Social Initiatives (SIs). It is important to expand on this area of research as it relates to an evolution of the original CSR definition by Carroll (1979, 1999). The literature review also revealed limited use of Social Identity Theory in CSR studies: a theory which provides an excellent context to give ‘purpose’ and meaning to a more socially oriented form of CSR. It also provides a base to understand human ‘identification’ and ‘identity’ with CSR activities, in a new era of change. Recent research reveals the importance of understanding what employees and global citizens as stakeholders want, need, identify, and engage with. Following a literature review, this chapter introduces a new ‘Social Initiatives Framework,’ designed to incorporate the many terms and alternative themes associated with CSR. The chapter concludes with extracts from an example paper for this area of research, and provides a model to examine changing stakeholder perspectives in global settings. The findings behind the development of the model is discussed, revealing substantial opportunities for future research. The chapter highlights the development of CSR SIs to study the sustainable development goals, while also supporting social enterprises to solve wicked challenges and create shared value (CSV) for both the host community and the company within the setting where the organization resides.

Details

CSR for Purpose, Shared Value and Deep Transformation
Type: Book
ISBN: 978-1-80043-035-8

Article
Publication date: 13 December 2021

Priyanka Aggarwal and Reetesh K. Singh

This paper aims to examine whether and how internal and external typologies of corporate social responsibility (CSR) and employees’ CSR participation (CSRP) differentially impact…

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Abstract

Purpose

This paper aims to examine whether and how internal and external typologies of corporate social responsibility (CSR) and employees’ CSR participation (CSRP) differentially impact organizational citizenship behavior (OCB) and turnover intentions (TI), mediated by meaningful work (MW) and affective commitment (AC) and moderated by CSR motive attributions.

Design/methodology/approach

Bootstrapped structural equation modeling using AMOS and mediation and moderation analysis using Hayes’ Process macro in SPSS are performed on a sample of 193 employees from diverse industries in India.

Findings

The CSR-work outcomes relationship is rather multifaceted. Internal CSR (ICSR) and CSRP directly promote the meaningfulness of work and AC. Further, all three kinds of CSR (ICSR, external CSR (ECSR) and CSRP) influence work behaviors (OCB and TI) sequentially via MW and AC. Intrinsic (extrinsic) CSR attributions strengthen (weaken) the positive effect of ECSR on MW. Nevertheless, the conditional indirect effects could not be established, warranting further investigation.

Practical implications

The management must elevate employees’ CSR awareness allowing them to partake in the planning and execution of CSR programs that are authentic, righteous and seamlessly unified with core business activities to nurture work meaningfulness and positive employee attitudes and behaviors.

Originality/value

This is the foremost study that involves a bibliometric analysis of employee-based CSR research and a systematic meta-analytic review of the relationship between CSR and meaningfulness from employees’ perspectives. The present study is novel as it divulges an integrative framework about how employees’ CSR perceptions, participation/volunteering and attributions collectively influence the work outcomes at three levels (namely, cognitive, attitudinal and behavioral), drawing on sensemaking, needs and justice-based views, social identity, social exchange and attribution theories. Thus, new nuances are added to extant micro-CSR literature.

Article
Publication date: 12 August 2014

Muhammad Adnan Khurshid, Abdulrahman Al-Aali, Ahmed Ali Soliman and Salmiah Mohamad Amin

– The purpose of this study is to develop an Islamic corporate social responsibility (ICSR) model.

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Abstract

Purpose

The purpose of this study is to develop an Islamic corporate social responsibility (ICSR) model.

Design/methodology/approach

Based on Qur’anic verses and previous literature, the authors aim to develop an ICSR model with an extension of the corporate social responsibility (CSR) theory of Carroll (1979).

Findings

This study extends the theory of Carroll (1979) using an operational definition of CSR that encompasses the economic, legal, ethical and philanthropic dimensions of CSR from an Islamic perspective. This ICSR model is applicable to both Islamic and non-Islamic business systems because both Islamic and Western CSR have common humanitarian grounds.

Research limitations

The conceptual research is not tested in this article. Further, not all Islamic principles are integrated in this model.

Originality/value

Many Western theoreticians have attempted to offer theoretical, moral and ethical grounds for CSR initiatives. However, these attempts have been broadly criticized for problems relating to justification, conceptual clarity and possible inconsistency and for failing to provide adequate ethical guidance to business executives who must determine which course to pursue and their level of commitment. Therefore, there is a need to develop the concept of CSR, which has gained popularity and wide acceptance among the Western and Islamic business communities, especially from an Islamic perspective.

Details

Competitiveness Review, vol. 24 no. 4
Type: Research Article
ISSN: 1059-5422

Keywords

1 – 10 of 88