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Article
Publication date: 4 July 2023

Abosede Ijabadeniyi and Jeevarathnam Parthasarathy Govender

The appraisal of corporate reputation based on third-party corporate social responsibility (CSR) indices appears to have been institutionalized. The endorsement of such an…

Abstract

Purpose

The appraisal of corporate reputation based on third-party corporate social responsibility (CSR) indices appears to have been institutionalized. The endorsement of such an approach by sustainability custodians and influencers undermines the uptake of the morality and legitimacy of CSR. This study takes a social realist perspective, which suggests that social phenomena such as CSR and corporate reputation are shaped by social structures and power relations. This study aims to contribute to a deeper understanding of the complex relationship between CSR and corporate reputation and understand ways in which the constructs are influenced by cognitive factors.

Design/methodology/approach

This study surveyed 411 respondents across five shopping malls and analyzed the data using path analysis of the structural equation modeling (SEM) technique. The mall-intercept survey sought to critically assess expectations of CSR vis-à-vis evaluation of corporate reputation. Based on a case study of three Johannesburg Stock Exchange listed companies, CSR expectations were measured along the philanthropic, economic, ethical and legal dimensions, while evaluation of corporate reputation was based on product quality, financial performance and social responsibility. SEM path analysis was used to extrapolate the predictive outcomes of CSR on corporate reputation.

Findings

Reputation for product quality and social responsibility is underpinned by the fulfillment of ethical CSR expectations, while philanthropic gestures enhance the evaluation of financial performance. Legal CSR significantly influences the reputation for social responsibility and product quality. Fulfillment of economic CSR expectations influences the reputation for product quality. However, no relationship was established between economic performance and social responsibility. Involvement in economic, philanthropic and particularly, legal CSR, are not indicative of the reputation for financial performance. Conversely, companies’ involvement in economic CSR does not suggest a higher propensity for social responsibility.

Research limitations/implications

The predictive outcomes of CSR expectations on corporate reputation can reveal situated understanding of actual perceptions of corporate behavior.

Practical implications

Ethical business conduct is synonymously associated with social responsibility while espoused corporate philanthropy signals strong financial performance. The awareness of consumers’ cognitive evaluation of corporate reputation can offer a pathway to corporate communication professionals, policy makers and agencies to rethink and reposition CSR efforts.

Social implications

Insensitivity to taken-for-granted cultural prescriptions and reliance on market-based reputational rankings undermine mutually beneficial stakeholder relationships and the social license to operate.

Originality/value

This study brings to the fore, cognitively dominated indicators of consumers’ perceptions of the reputation for CSR, to foster nuanced and halo-removed approaches to social responsibility. The authors show for the first time how companies’ skewed focus on corporate philanthropic giving paradoxically signals a capitalistic notion of social responsibility and unethical business conduct. This study offers a halo-removed orientation to the appraisal of CSR and corporate reputation.

Details

Social Responsibility Journal, vol. 20 no. 2
Type: Research Article
ISSN: 1747-1117

Keywords

Article
Publication date: 28 September 2023

Bhavna Mahadew

The purpose of this study is to provide for critical literature on the legal aspects of corporate governance and their application in Mauritius. The drawbacks of having the…

Abstract

Purpose

The purpose of this study is to provide for critical literature on the legal aspects of corporate governance and their application in Mauritius. The drawbacks of having the principles in the form of a non-binding code are discussed, and a case is made to consider their enshrinement in laws such as the Companies Act 2001 to render them legally enforceable for the good health of companies in Mauritius.

Design/methodology/approach

A doctrinal legal methodology has been adopted to assess the effectiveness of the principles of the 2016 Code of Corporate Governance of Mauritius. Legislations, legal texts, case law and regulations are used to conduct this assessment. In addition, a black-letter approach is taken while discussing the enshrinement of the principles in the Companies Act 2001 of Mauritius. The doctrinal methodology is further supported by a qualitative analysis of the principles of corporate governance based on existing legal literature, which emphasises their relevance and importance.

Findings

The principles of the 2016 Code of Corporate Governance are no doubt a progress over the former 2004 Code in various aspects, aligning the Code with the requirements of the OECD. However, there are still certain loopholes that have been highlighted. In addition, the extent to which these principles are reflected in the Companies Act, which is the primary legislation for companies, has been found to be lacking and inadequate.

Originality/value

This paper is, to the best of the author’s knowledge, the first legal literature concerning the Mauritian legal framework on corporate governance. This is relevant because the country has recently experienced corporate collapses, which could arguably have been avoided with the application of the principles of corporate governance. As such, the paper will present a case study that can be used as a reference for future research on the enforceability and justiciability of these principles.

Details

International Journal of Law and Management, vol. 66 no. 1
Type: Research Article
ISSN: 1754-243X

Keywords

Article
Publication date: 15 May 2023

Hyun Ju Jeong and Deborah S. Chung

Corporate social responsibility (CSR) communication covered by the news media is considered as more credible and effective in shaping public perceptions toward corporations than…

Abstract

Purpose

Corporate social responsibility (CSR) communication covered by the news media is considered as more credible and effective in shaping public perceptions toward corporations than CSR shared by corporations themselves. This is particularly true when CSR is about corporations with social stigma inherent in business practices. This study examines the CSR publicity of stigmatized industries from the journalism lens.

Design/methodology/approach

A content analysis was conducted with CSR stories from 2019 to 2020 by USA newspapers (n = 348).

Findings

Results of this study showed that the overall volume of CSR from stigmatized industries has decreased, with fewer responses to the recent pandemic. Further, the media brought promotional CSR activities and the business motives behind the activities into focus. Opposing patterns were found for CSR of non-stigmatized industries presented with philanthropic activities based on corporations' social motives to help communities. Similarly, economic and legal responsibilities reflected in the CSR pyramid were more prominently reported for stigmatized industries, and ethical and discretionary responsibilities appeared more frequently for non-stigmatized industries.

Practical implications

Integrating business and media literature, this study enriches scholarly discussions on media processes and effects for CSR communication. This study also provides practical implications for stigmatized industries by highlighting more authentic and careful approaches for CSR communication to earn positive publicity.

Social implications

This study provides social implications by highlighting the importance of CSR communications through the lens of news media when corporations are socially stigmatized.

Originality/value

Stigmatized industries are known to be active in CSR communication to nullify social stigma surrounding themselves. The authors' findings provide empirical evidence suggesting that not all publicity benefits CSR communication for stigmatized corporations.

Details

Corporate Communications: An International Journal, vol. 28 no. 6
Type: Research Article
ISSN: 1356-3289

Keywords

Open Access
Article
Publication date: 23 October 2023

Jan Svanberg, Tohid Ardeshiri, Isak Samsten, Peter Öhman, Presha E. Neidermeyer, Tarek Rana, Frank Maisano and Mats Danielson

The purpose of this study is to develop a method to assess social performance. Traditionally, environment, social and governance (ESG) rating providers use subjectively weighted…

Abstract

Purpose

The purpose of this study is to develop a method to assess social performance. Traditionally, environment, social and governance (ESG) rating providers use subjectively weighted arithmetic averages to combine a set of social performance (SP) indicators into one single rating. To overcome this problem, this study investigates the preconditions for a new methodology for rating the SP component of the ESG by applying machine learning (ML) and artificial intelligence (AI) anchored to social controversies.

Design/methodology/approach

This study proposes the use of a data-driven rating methodology that derives the relative importance of SP features from their contribution to the prediction of social controversies. The authors use the proposed methodology to solve the weighting problem with overall ESG ratings and further investigate whether prediction is possible.

Findings

The authors find that ML models are able to predict controversies with high predictive performance and validity. The findings indicate that the weighting problem with the ESG ratings can be addressed with a data-driven approach. The decisive prerequisite, however, for the proposed rating methodology is that social controversies are predicted by a broad set of SP indicators. The results also suggest that predictively valid ratings can be developed with this ML-based AI method.

Practical implications

This study offers practical solutions to ESG rating problems that have implications for investors, ESG raters and socially responsible investments.

Social implications

The proposed ML-based AI method can help to achieve better ESG ratings, which will in turn help to improve SP, which has implications for organizations and societies through sustainable development.

Originality/value

To the best of the authors’ knowledge, this research is one of the first studies that offers a unique method to address the ESG rating problem and improve sustainability by focusing on SP indicators.

Details

Sustainability Accounting, Management and Policy Journal, vol. 14 no. 7
Type: Research Article
ISSN: 2040-8021

Keywords

Article
Publication date: 4 August 2023

Aparna Bhatia and Amandeep Dhawan

This study aims to calculate the corporate social responsibility (CSR) expenditure made by companies as per the provisions of Section 135 of Companies Act 2013 and check the…

Abstract

Purpose

This study aims to calculate the corporate social responsibility (CSR) expenditure made by companies as per the provisions of Section 135 of Companies Act 2013 and check the status of compliance/non-compliance of these provisions in the mandatory regime of CSR.

Design/methodology/approach

Based on a sample of top 500 Indian companies listed on Bombay Stock Exchange, the study compares the CSR expenditure required to be incurred by companies with the actual CSR expenditure made by them over a time span of seven years and calculates the extent of surplus or deficit attained by them starting from the year of inception of CSR provisions, 2014–2015, till the most recent year, 2020–2021.

Findings

The findings indicate that the average CSR expenditure made by Indian corporate sector is less than the mandatory requirement. More than half of the companies do not comply with the CSR regulations of the country. Even the “Most Profitable” companies fail to contribute the minimum required amount towards social activities akin to their counterparts in the “Less” and “Least” profitable categories.

Practical implications

The disobedience towards the statutory provisions implies that Indian companies are non-compliant towards CSR guidelines despite the regulative institutional pressure that makes CSR a mandatory practice to legitimise it.

Originality/value

The study contributes to the CSR literature in the light of the transformed regulative institutional environment in India. It includes a comprehensive analysis of compliance of companies with the revised statutes over all the years since the inception of new mandatory guidelines on CSR till the most recent time period on a representative sample, thus, making the findings robust and generic with respect to India.

Details

International Journal of Law and Management, vol. 65 no. 6
Type: Research Article
ISSN: 1754-243X

Keywords

Open Access
Article
Publication date: 15 March 2022

Soyeon Kim

Background: The ongoing coronavirus disease 2019 (COVID-19) pandemic has caused tremendous socio-economic problems. All societies worldwide were faced with an emergency situation…

Abstract

Background: The ongoing coronavirus disease 2019 (COVID-19) pandemic has caused tremendous socio-economic problems. All societies worldwide were faced with an emergency situation, and many were puzzled by the implementation of various countermeasures to overcome this situation. Such events call for active engagement and support from the private sector. Noting the expected social role of the private sector, this study builds on stakeholder theory and investigates the corporate social responsibility (CSR) activities of Korean global firms facing the difficulties of this situation.

Methods: This study collected and analyzed news reports about the CSR activities of three representative Korean global firms (Samsung Electronics, LG Electronics, and Hyundai Motors). News reports posted from January 2019 and after January 2020, when the COVID-19 outbreak occurred in Korea, were collected. From the reports, the main keywords illustrating their CSR activities were extracted, and the frequency of each company was analyzed.

Results: Findings showed that their CSR activities during the COVID-19 pandemic were conducted in a prompt and systemic way. They maintained focus on their main CSR activities, which were closely aligned with their business and CSR visions; simultaneously, they rapidly identified the areas needing support from their daily business activities and responded to them immediately and discretionary. This highlights their genuine motives in their CSR activities and good citizenship, as well as their significant role as rescuers during countrywide disasters.

Conclusions: Supporting stakeholder theory, this study shows the broadly defined CSR activities of Korean global firms focusing on their target stakeholders. The agile and systemic approach to the companies' CSR activities can benefit both society and businesses, contributing to creating social values and sustained co-prosperity with society. Furthermore, this study suggests that a close collaborative relationship with the government can produce a synergistic effect on community building recovering from a nationwide disaster.

Article
Publication date: 21 February 2024

Moh'd Anwer AL-Shboul

This paper aims to analyze the relationships between human resource supply chain management (HRSCM), corporate culture (CC) and the code of business ethics (CBE) in the MENA…

Abstract

Purpose

This paper aims to analyze the relationships between human resource supply chain management (HRSCM), corporate culture (CC) and the code of business ethics (CBE) in the MENA region.

Design/methodology/approach

In this study, the author adopted a quantitative approach through an online Google Form survey for the data-gathering process. All questionnaires were distributed to the manufacturing and service firms that are listed in the Chambers of the Industries of Jordan, Saudi Arabia, Morocco and Egypt in the MENA region using a simple random sampling method. About 567 usable and valid responses were retrieved out of 2,077 for analysis, representing a 27.3% response rate. The sample unit for analysis included all middle- and senior-level managers and employees within manufacturing and service firms. The conceptual model was tested using a hypothesis-testing deductive approach. The findings are based on covariance-based analysis and structural equation modeling (SEM) using PLS-SEM software. The author performed convergent validity and discriminant validity tests, and bootstrapping was also applied.

Findings

The empirical results display a significant and positive association between HRSCM and the CBE. The CC and the CBE tend to be positively and significantly related. Therefore, HRSCM can play a key role in boosting and applying the CBE in firms. For achieving the firm purposes, more attention to the HR personnel should be paid to implement the CBE. The high importance of the CBE becomes necessary for both the department and the firm.

Practical implications

Such results can provide insightful information for HR personnel, managers and leaders to encourage them to develop and maintain an effective corporate code of conduct within their organizations.

Originality/value

This paper tries to explore the linkages between HRSCM, CC and CBE in the Middle East region due to the lack of research available that analyzes the relationship between them. Not only that, but it also offers great implications for Middle Eastern businesses.

Details

Journal of Information, Communication and Ethics in Society, vol. 22 no. 1
Type: Research Article
ISSN: 1477-996X

Keywords

Article
Publication date: 26 July 2023

Yupeng Mou and Xiangxue Meng

With the upgrade of natural language interaction technology, the simulation extension of intelligent voice assistants (IVAs) and the uncertainty of products and services have…

Abstract

Purpose

With the upgrade of natural language interaction technology, the simulation extension of intelligent voice assistants (IVAs) and the uncertainty of products and services have received more and more attention. However, most of the existing research focuses on investigating the application of theories to explain consumer behavior related to intention to use and adopt IVAs, while ignoring the impact of its privacy issues on consumer resistance. This article especially examines the negative impact of artificial intelligence-based IVAs’ privacy concerns on consumer resistance, and studies the mediating effect of perceived creepiness in the context of privacy cynicism and privacy paradox and the moderating effect of anthropomorphized roles of IVAs and perceived corporate social responsibility (CSR) of IVAs’ companies. The demographic variables are also included.

Design/methodology/approach

Based on the theory of human–computer interaction (HCI), this study addresses the consumer privacy concerns of IVAs, builds a model of the influence mechanism on consumer resistance, and then verifies the mediating effect of perceived creepiness and the moderating effect of anthropomorphized roles of IVAs and perceived CSR of IVAs companies. This research explores underlying mechanism with three experiments.

Findings

It turns out that consumers’ privacy concerns are related to their resistance to IVAs through perceived creepiness. The servant (vs. partner) anthropomorphized role of IVAs is likely to induce more privacy concerns and in turn higher resistance. At the same time, when the company’s CSR is perceived high, the impact of the concerns of IVAs’ privacy issues on consumer resistance will be weakened, and the intermediary mechanism of perceiving creepiness in HCI and anthropomorphism of new technology are further explained and verified. The differences between different age and gender are also revealed in the study.

Originality/value

The research conclusions have strategic reference significance for enterprises to build the design framework of IVAs and formulate the response strategy of IVAs’ privacy concerns. And it offers implications for researchers and closes the research gap of IVAs from the perspective of innovation resistance.

Content available
Article
Publication date: 23 November 2023

Martina Topic

214

Abstract

Details

Corporate Communications: An International Journal, vol. 28 no. 6
Type: Research Article
ISSN: 1356-3289

Article
Publication date: 6 September 2023

Ely Laureano Paiva, Rafael Alcadipani, Kenyth Alves De Freitas, Larissa Alves Sincorá and Arun Abraham Elias

The purpose of this paper is to investigate how three core elements of critical management studies (CMSs), “de-naturalisation”, “reflexivity” and “(non)-performative intent”, can…

Abstract

Purpose

The purpose of this paper is to investigate how three core elements of critical management studies (CMSs), “de-naturalisation”, “reflexivity” and “(non)-performative intent”, can help expand the current debate in the supply chain management (SCM) field.

Design/methodology/approach

The authors used a systematic literature review to select 103 articles published in 12 high-ranking journals in the SCM field based on the Academic Journal Guide of the Chartered Association of Business Schools.

Findings

The findings of this study suggest that SCM studies can be narrowed down into four major CMSs themes: “power”, “ethics and environmental issues”, “diversity” and “working conditions”, but even these themes are still under-discussed and undertheorized in SCM. The literature the authors reviewed is more concerned with explaining these phenomena than questioning them and proposing new agendas. This paper, therefore, will discuss how these three core elements of CMS can help transform the “hidden” issues of SCM, which it will do by illustrating it in the context of buyer–supplier relationships and lean manufacturing.

Practical implications

This research will encourage SCM scholars who are interested in conducting more critical studies and teaching the harmful effects of global supply chains.

Originality/value

This paper highlights that a combination of SCM and CMS approaches is important when we decide to adopt a more critical “constructive” view of supply chain challenges and engage practical and critical views, respectively, to generate knowledge that not only increases (corporate) performance but also highlights social needs and values.

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