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Supported by the principles of the legitimacy theory, the purpose of this paper is to explore the relationship that exists between the information quality of the corporate social responsibility (CSR) reporting provided by the most liquid companies operating in the Spanish Stock Market and their corporate reputation.

Three regression models are tested with panel data collected for a sample of the 35 most liquid companies operating in the Spanish Stock Market between 2004 and 2014.

The findings show that two axes of information quality (i.e. content and management systems) should be necessarily controlled by companies in order to improve their corporate reputation through their CSR reporting. The content axis refers to the compliance of CSR reports with the provision of qualitative, quantitative, and evaluative information concerning the impacts of the CSR of the company on society and the environment. The management systems axis refers to the compliance of CSR reports with the disclosure of details about the policies, plans, and actions that companies implement to assure an effective management of CSR initiatives.

Previous literature exploring the relationship between corporate reporting and reputation has frequently focused on either the impact of the quantity of financial and CSR information reported by companies and the role of information quality, but only in reference to a number of specific themes (environment, customers) and not to the full range of information covered by CSR reports. The authors of this paper extend on previous academic literature by empirically evaluating the relationship between two dimensions of the information quality of CSR reporting (content and management systems) and the corporate reputation of companies operating in the Spanish Stock Market.

Basándose en la teoría de la legitimidad, los autores de este trabajo exploran la relación que existe entre la calidad de la información contenida en las memorias de responsabilidad social corporativa (RSC) de las principales empresas cotizadas en la bolsa española y su reputación corporativa.

Se testean tres modelos de regresión con un panel de datos recopilados entre 2004 y 2014 para una muestra de las 35 empresas más sólidas de la bolsa española.

Los resultados muestran que los dos ejes principales de la calidad de la información (es decir, contenido y sistemas de gestión) deben ser necesariamente controlados por las empresas con el fin de mejorar su reputación corporativa a través de sus memorias de RSC. El eje de contenido se refiere al cumplimiento de las memorias de RSC con el suministro de información cualitativa, cuantitativa y de evaluación en relación con los impactos de la RSC de la empresa en la sociedad y el medio ambiente. El eje de los sistemas de gestión se refiere al cumplimiento de las memorias de RSC con la divulgación de información acerca de las políticas, planes y acciones que las empresas implementan para asegurar una gestión eficaz de las iniciativas de RSC.

La literatura previa que ha explorado la relación entre la información corporativa y la reputación se ha centrado con frecuencia en (1) el impacto de la cantidad de información financiera y de RSC que generan las empresas o (2) el papel de la calidad de la información, pero sólo en referencia a una serie de temas concretos (principalmente medio ambiente y clientes) y no a toda la gama de información cubierta por las memorias de RSC. Los autores de este trabajo amplían esta línea de investigación mediante la evaluación empírica de la relación entre dos dimensiones de la calidad de la información de las memorias de RSC (contenido y sistemas de gestión) y la reputación corporativa de las empresas que operan en la bolsa española.

As a Quality Management (QM) framework, the European Foundation for Quality Management (EFQM) Excellence Model has stakeholder management at its core. In EFQM (2012), based on which assessments were made until 2021, “creating a sustainable future” was a fundamental principle, but how it translated to a Sustainability Orientation and delivered to stakeholders remains questionable. This study aims to investigates the Sustainability Orientation within EFQM (2012) and its associations with Results for stakeholders.

Longitudinal assessments of recognized-for-excellence organizations by a partner of EFQM are considered. Using factor analysis, scores on the sub-criteria that defined “creating a sustainable future” are investigated, and a Sustainability Orientation is inferred. Panel regressions and structural equation modeling assess the correlations between Sustainability Orientation and Results. A qualitative analysis follows, where sustainability reports from role-models within this population are text mined to examine whether and how they reflected the guidance in EFQM (2012) concerning “creating a sustainable future”.

Direct and indirect positive associations between the Sustainability Orientation implied by EFQM (2012) and stakeholder-performance are confirmed. Yet, inferences from text mining of reported priorities of role-models of excellence illustrate that EFQM (2012) might have driven different strategies towards sustainability.

Despite conceptualizations that the EFQM model embeds a Sustainability Orientation, to the best of the researchers’ knowledge, its existence and likely impact remain to be examined. By combining longitudinal statistical analysis, structural equation models and text mining, consistent insights on the link between Sustainability Orientation and organizational performance are obtained.

This paper aims to achieve a better understanding about the competitive and institutional pressures that can determine socially responsible corporate behaviours of organisations that operate in an organisational field.

The paper draws on New Institutional Sociology to analyse pressures on Spanish electricity companies to behave in socially responsible ways. Data collection covers the period 1997‐2008 and the data sources were the following: semi‐structured interviews, industrial regulation, documents, websites of organisations and associations, and informal discussions.

Socially responsible corporate behaviours of Spanish electricity companies were due not only to internal decisions based on economic rationality, but also to various institutional (coercive, normative and mimetic) pressures.

The study covers a specific organisational field, the Spanish electricity sector. Further research would be necessary in order to analyse other organisational fields and to compare the results.

Conditions under which organisations behave in socially responsible ways are contrasted in the case of Spanish electricity companies, for instance, the healthy economic environment, the monitoring of their behaviour and their participation in associations that promote Corporate Social Responsibility.

Generally, pressures of the environment on organisations to behave in socially responsible ways have received little attention and the specialised literature has focused on the individual organisation level of analysis. So, a contribution of the paper is to analyse the pressures of the competitive and institutional environment on a specific organisational field so that organisations adopt socially responsible corporate behaviours.

The paper aims to analyse the narrative that promotes “social enterprise” and “social entrepreneurship” as innovative ways of obtaining economic growth, social development and environmental sustainability for all people on the planet. It assesses their influence on current debates on the development agenda and explores some critical issues that can contribute to re-politicizing the agenda beyond the Millennium Development Goals (MGD).

Using a conceptual approach, the article identifies the discourses on which the central elements of the dominant discourse on “inclusive business” in development rest, and the empirical evidence on the results obtained from this focus. It subsequently employs different critical theoretical approaches to reformulate some of the debates and objectives that would make it possible to re-orientate the agenda from a perspective of social justice and sustainability.

As it is posed, the idea of “inclusive business” for development does enable advance in a direction that would revise the premises on development, include the normative dimension in debates, and present a new evaluative space for economic activity from the perspective of equity, social justice and human development. Making the best use of this opportunity involves deepening the proposals of the solidarity economy in continuous dialogue with other emancipatory experiences and currents of critical thought.

The paper questions some central elements of the orthodox conception of inclusive business and introduces analytical perspectives that are not commonly found in the literature on the topic.

The purpose of this paper is to explore customer–corporate social responsibility (-CSR) expectations communicated on the corporate websites of the banking sector in the United Arab Emirates (UAE) and identify patterns based on origin, ownership structure and compliance to Sharia law.

A quantitative content analysis of 28 bank corporate websites was conducted using Pérez and del Bosque's (2012) bank customers’ CSR scale which identifies five relevant dimensions of CSR: (1) customers, (2) investors, (3) employees, (4) community and (5) general interest groups, such as governments, regulatory bodies, NGOs and the media.

The findings indicate that the most frequently communicated customer CSR expectations are general interest, customer- and community-oriented, with employee-related concerns being the least addressed. Global banks prioritize general concerns, regarding their legal and ethical responsibilities while domestic banks appear more customer-centric. None of the Islamic banks address their responsibility to the environment.

The paper contributes to the increasing number of studies conducted on CSR communication in emerging economies, and more specifically, to the dynamic yet underexplored market of the UAE. It provides scholars and practitioners with insights into the interplay of globalization, organizational characteristics and national influence on CSR communication through corporate websites, one of the most useful tools organizations can utilize to reach their customers and the wider public.

We present a critical literature review debating Brazilian research on social and environmental accounting (SEA). The aim of this study is to understand the role of politics in the construction of hegemonies in SEA research in Brazil. In particular, we examine the role of hegemony in relation to the co-option of SEA literature and sustainability in the Brazilian context by the logic of development for economic growth in emerging economies. The methodological approach adopts a post-structural perspective that reflects Laclau and Mouffe’s discourse theory. The study employs a hermeneutical, rhetorical approach to understand and classify 352 Brazilian research articles on SEA. We employ Brown and Fraser’s (2006) categorizations of SEA literature to help in our analysis: the business case, the stakeholder–accountability approach, and the critical case. We argue that the business case is prominent in Brazilian studies. Second-stage analysis suggests that the major themes under discussion include measurement, consulting, and descriptive approach. We argue that these themes illustrate the degree of influence of the hegemonic politics relevant to emerging economics, as these themes predominantly concern economic growth and a capitalist context. This paper discusses trends and practices in the Brazilian literature on SEA and argues that the focus means that SEA avoids critical debates of the role of capitalist logics in an emerging economy concerning sustainability. We urge the Brazilian academy to understand the implications of its reifying agenda and engage, counter-hegemonically, in a social and political agenda beyond the hegemonic support of a particular set of capitalist interests.

Society's concern about issues related to development aid to underdeveloped countries has grown significantly in recent years. The gross inequalities between North and South, constant conflicts, political crises, and natural disasters have sensitized society to the urgent need to help these depressed areas. The objective of the present study is to examine the role Spain's savings banks play in international cooperation and development as a field that society and the general public see as ever more crucial.

The paper describes an exploratory analysis of the interventions carried out by all Spain's savings banks during 2009.

The results of this exploratory study reflect an increasingly relevant role of these savings banks in cooperation for development, mainly due to pressure from their customers and from society in general. They also show the importance of so‐called “Works in collaboration”, mainly with non‐governmental organizations/non‐governmental development organizations, in designing and implementing corporate social responsibility programs.

Much of the value of the present work is because of the lack of previous studies focused specifically on analyzing the role of Spanish savings banks in the field of cooperation for development. Its originality also lies in its proposing new courses of action in this area to improve that role.

With the help of some notions developed by us, such as “community of learning”, “power‐over relations”, “power‐for relations”, learning as observing relations and practices, and others, we describe an intervention in a community with a research‐action methodology, aiming at creating learning spaces in different realms of everyday life like enterprise creation and operation, self‐government and self‐management, and relationships with a traditional learning community as is the case of a high school.

Empirical studies provide conflicting conclusions regarding the corporate social performance (CSP) of family firms. The purpose of this paper is to synthesize the existing empirical evidence and examine the potential role of research design and contextual factors.

A meta-analysis of existing empirical studies was performed to examine the role of sampling, measurement and contextual factors in explaining the different and often conflicting results of empirical studies in the family business literature.

The overall relationship between family firms and CSP is positive. The relationship between family firms and CSP is positive for private family firms but is negative for public family firms. The relationship between family firms and CSP is positive when family involvement includes both family ownership and management as opposed to only family ownership or family management. Private family firms care more and public family firms care less about the community, environment, and employees than private and public nonfamily firms. The relationship between family firms and CSP is stronger in institutional environments with weak labor and corporate governance regulatory frameworks.

The operationalization of both the family firm and CSP constructs significantly predicts the magnitude and direction of the relationship between family firms and CSP.

Family firms should become more skilled at measuring and disseminating information about the firm’s CSP. Family firms should work to improve public perceptions about the CSP of family firms.

Policy should encourage family firms to remain privately owned by the family. Policy should also incentivize the involvement of family owners in the management of family firms.

Although several literature reviews address the relationship between family firms and CSP, this is the first review to use the meta-analysis method. The authors contribute to the family business literature by analyzing how differences in study-, firm- and country-level factors can explain some of the variance in the results of the studies in the literature.

Firms are increasingly pressured to comply with mandatory supply chain transparency (SCT) regulations. Drawing on information processing theory (IPT), this study aims to show how blockchain technology can address information uncertainty and equivocality in assuring regulatory compliance in an interorganizational network (ION).

IPT is applied in a single case study of an ION in the mining industry that aimed to implement blockchain to address mandatory SCT regulations. The authors build on a rich proprietary data set consisting of interviews and substantial secondary material from actors along the supply chain.

The case shows that blockchain creates equality between actors, enables compliance and enhances efficiency in an ION, reducing information uncertainty and equivocality arising from conflict minerals regulation. The system promotes engagement and data sharing between parties while protecting commercial sensitive information. The lack of central authority prevents larger partners from taking control. The system provides mineral provenance and a regulation-compliant record. System cost analysis shows that the system is efficient as it is inexpensive relative to volumes and values of metals transacted. Issues were identified related to collecting richer human rights data for assurance and compliance with due diligence regulations.

The authors provide some of the first evidence in the operations and supply chain management literature of the specific architecture, costs and limitations of using blockchain for SCT. Using an IPT lens in an ION setting, the authors demonstrate how blockchain-based systems can address two key IPT challenges: environmental uncertainty and equivocality.