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The purpose of this study is to measure the impact of commitment in corporate social responsibility (CSR) in its various forms (CSR philanthropy/ altruism, CSR integration and CSR innovation) on the financial performance as measured by certain ratios.

Thus, on the basis of a theoretically constructed questionnaire administered to 82 responsibles (general managers, human resources managers and CSR responsibles) operating in four business areas, the authors have developed the extent of the overall CSR commitment and the extent of commitment by CSR action type.

The examination of the impact of the CSR commitment on the financial performance has partially approved the social impact assumption. Indeed, only the positive effect of CSR philanthropy is demonstrated. Otherwise, for integrated and innovative actions, the low involvement in these actions in relation to philanthropic ones could explain the lack of significant association. But this result is also important, as it marks the lack of any negative effects. Even if they do not result in a better financial performance, these commitments do not bring harm to the firm. As for the strategic approach predominance on the altruistic approach, this hypothesis is checked only in the case of firms operating in the chemical sector.

The main limitation of the study is the limited size of the total sample and the sample by industry, so the authors expect a larger sample might be able to provide more meaningful results.

Then, the study suggests the importance of implementing real CSR strategies for firms that often find doubt and ambiguity when they decide to undertake social actions. However, these results do not mean that companies must refrain from driving altruistic or philanthropic activities but are encouraged to seek a social performance that suits a certain level of integration and innovation.

The most important of all the above is that the negative impact of social actions is not verified in any way, allowing to state that the social actions do not exert a negative effect on the financial performance. So, participation in social problems do not bring harm to the firm.

The originality of this work comes from: the measure of CSR commitment, and the use of a classification typology of CSR actions in terms of their interaction with the core of the firm’s business as developed by Halme (2009). In fact, based on a theoretically constructed questionnaire, the authors have developed two measures of responsible commitment (level of commitment and intensity of commitment) of some industrial Tunisian firms.

This purpose of this article is to identify important factors that influence consumers’ responses to pro-social loyalty programs (pro-social LPs). These positive marketing programs reflect represent an emerging phenomenon in relationship marketing associated with companies’ corporate social responsibility (CSR).

The test of the proposed model relied on data from 350 US consumers, obtained through web-based experiments. Data analysis was performed using structural equation modeling.

The results showed that consumers’ CSR-driven cognition (CSR beliefs) and reciprocal emotion (feeling of gratitude) enhance their attitudes toward pro-social LPs and increased participation intentions. The perceived value of pro-social LPs also improved consumer attitudes and participation intentions.

Pro-social LPs offer a noteworthy approach to relationship marketing that benefits both service providers that engage in CSR and society overall.

This study contributes to the literature on LP and CSR by investigating the roles of CSR-driven cognition, reciprocal emotion and value perception in explaining consumers’ responses to an innovative approach of LPs and pro-social LPs.

Corporate social responsibility (CSR) is significant in the financial market. Despite plenty of existing research on CSR, few studies have quantified the fine-grained aspects of CSR and examined how diverse CSR aspects are associated with firms' trade credit. Based on the released CSR reports, this paper strives to measure the CSR fulfillment of firms and examine the relationships between CSR and trade credit in terms of textual features presented in these reports.

This research proposes a natural language processing-based framework to extract the overall readability and the sentiment of fine-grained aspects from CSR reports, which can signal the performance of firms' CSR in diverse aspects. Furthermore, this paper explores how the textual features are associated with trade credit through partial dependence plots (PDPs), and PDPs can generate both linear and nonlinear relationships.

The study’s results reveal that the overall readability of the reports is positively associated with trade credit, while the performance of the fine-grained CSR aspects mentioned in the CSR reports matters differently. The performance of the environment has a positive impact on trade credit; the performance of creditors, suppliers and information disclosure, shows a U-shaped influence on trade credit; while the performance of the government and customers is negatively associated with trade credit.

This study expands the scope of research on CSR and trade credit by investigating fine-grained aspects covered in CSR reports. It also offers some managerial implications in the allocation of CSR resources and the presentation of CSR reports.

This study aims to contribute to the debate about the place of corporate taxation in corporate social responsibility (CSR) by reviewing the present state of research, offering a comprehensive understanding of the content and dimensions of corporate tax responsibility (CTR) and discussing further developments in research and action.

The study builds on a systematic literature review of 117 theoretical and empirical papers on tax within the broad field of CSR published in peer-reviewed academic journals and books.

The analysis unfolds and discusses the construct of CTR and proposes a unified conceptualisation that elucidates for what firms are (or should be) held accountable on tax matters and the different dimensions (i.e. instrumental, political, integrative and ethical) which justify greater tax responsibility and enable its achievement.

The results can provide companies with practical guidance to enhance their tax responsibility and can give stakeholders and policymakers suggestions for new mobilisation strategies to achieve more responsible tax behaviour.

Corporate tax payments are a fundamental dimension of CSR, as they fund public goods and services and reduce the unequal distribution of wealth. Providing a more structured understanding of CTR, this paper can contribute towards attaining more responsible tax outcomes which can better serve and benefit the whole society.

This study offers a structured overview of the present state of tax research in CSR, while providing a comprehensive understanding and conceptualisation of the construct of CTR, thus enabling scholars to situate their work and develop further relevant research in this field.

The business world today is witnessing ever-growing disruption. This study highlights corporate social responsibility (CSR) as an effective strategy for firms in disrupted industries to consider in order to differentiate themselves and to increase their chance of survival facing disruption.

In this study, the authors test the hypotheses using a multilevel modeling (MLM) design to capture the group and intergroup effects at the industry level and at the firm level. The empirical analysis is based on a panel sample of 1,193 firms over the 10-year period from 2010 to 2019.

The empirical analysis indicates that CSR has a positive impact on corporate financial stability and the effect is especially significant for firms in disrupted industries. Further investigation suggests that this positive effect largely runs through traits of the social pillar, such as human rights, employee relations, customer protection, product responsibility and community impact. The results are robust after controlling for other firm-specific characteristics and after addressing endogeneity concerns.

This study examines whether, and through which channel, CSR helps enhance corporate financial stability and mitigate bankruptcy risk in disrupted industries. To the best of the authors' knowledge, this study is the first attempt to explore the use of CSR as an effective strategic response to disruption. Further analysis indicates that the social capital built through CSR plays an important role in helping enhance corporate financial stability.

The purpose of this paper is to extend the current research on corporate philanthropy and organizational outcomes by empirically exploring two specific types of antecedents: board of director composition and industry membership.

A theoretical framework was developed based on the resource dependence and stakeholder theories which suggest that the extent that firms build relationship with certain stakeholders is closely tied to the personal and social background of board members, in turn influencing the allocation of resources to corporate philanthropy. Hierarchical multiple regression analysis as well as analysis of variance with post hoc comparisons was conducted using multi-year data philanthropic data from 104 US corporations.

The results provided empirical support for a positive relationship between the number of female board directors and the level of corporate philanthropy. In addition, the results showed significant inter-industry variations in the level of corporate philanthropy. This indicated that the rather aggressive role of philanthropy in mitigating reputational challenges associated with product-market dysfunctions. Contrary to the theoretical predictions, the results did not support a positive relationship between the proportion of outside directors and level of philanthropy.

The authors believe the empirical finding on the relationship between industry membership and corporate philanthropy is a significant contribution to the philanthropy literature. Accordingly, by empirically showing the disproportionately higher level of philanthropy by some prominent industries (such as gas and oil, financial services and chemical) than their counterparts, the authors contribute to the understanding of sector-level determinants of corporate philanthropy.

Since board of directors have a direct involvement in reviewing and approving major corporate initiatives, the choice of these directors is more likely to influence the amount of resources committed to philanthropic causes. Consistent with other studies in the larger corporate social responsibility research, the authors found that more women directors on the board are associated with greater philanthropic spending. Hence, a major implication of the study is that shareholders and the general corporate community need to pay close attention into who is elected to serve as director of business organizations as these directors’ background and experience could shape major social responsibility initiatives such as corporate philanthropy.

By empirically investigating the relationship between board composition and philanthropy, this study extends the scholarly discussion to focus on the role of the board in shaping the level of firm commitment in overall CSR. In addition, this study provides empirical evidence on the role of industry context in the level of commitment in corporate philanthropic activities.

In recent years, logistics service providers (LSPs) have become important players in the humanitarian field, providing support for NGOs and governments when they respond to major disasters. However, the academic literature on humanitarian logistics has not really explored the roles that LSPs play in relief supply chains. The purpose of this paper is to investigate the role of LSPs in humanitarian relief.

The research uses a two-stage exploratory approach: first, it systematically reviews the humanitarian logistics literature to see the extent to which LSPs are taken into account. Then it analyses the web sites of leading LSPs to examine how they communicate about their role in humanitarian relief.

This research produces some surprising findings. While the academic literature seems to neglect the roles of LSPs in humanitarian logistics, some major third-party firms highlight their roles in relief networks. A number of research propositions are presented describing emerging roles for LSPs in relief supply chains.

This paper focuses on academic humanitarian logistics literature; a review of practitioner articles and the LSP literature might also be relevant. The web site analysis is based on corporate communication which may contain bias. Further research should add to this work with NGO/government perspectives and produce primary data in order to demonstrate the external validity of the research propositions.

The research identifies different roles LSPs could play in humanitarian supply chains, suggesting opportunities for new business lines.

The main contributions of this paper are to explore the roles LSPs could play in humanitarian logistics and to bring a new perspective to humanitarian logistics research.

Given the controversial nature of the effectiveness of loyalty programs (LPs), this paper examines the effect of a new type of LP, namely green LPs, on consumers' perceived value of LPs. Specifically, the authors identify three types of green LP design and test their impact on perceived value.

An experimental protocol involving 1,016 shoppers was adopted in order to analyze the three types of green LPs identified in the literature.

Supported by social exchange theory (SET), the results show that a green LP can influence the perceived value of LPs. Such programs can drive psychological value in addition to the economic value linked only to monetary incentives. LPs rewarding sustainable behavior appear to be the most significant generators of value.

Since corporate social responsibility (CSR) is now critical to a company's success, this study investigates how firms can integrate it in order to improve the effectiveness of their LP design.

The paper aims to focus on the relationships among corporate social responsibility (CSR), overall service quality (OSQ), company reputation and affective commitment. It investigates whether service quality or CSR is the primer driver of affective commitment. Also, the mediating role of company reputation was examined.

Structural equation modelling analysis provided support for the hypotheses from a sample of 522 retail banking consumers in Turkey.

Findings show that both CSR and OSQ influence affective commitment through the mediator role of company reputation.

This study tests and confirms that corporate reputation plays a mediator role along the paths from CSR and OSQ to affective commitment. Also, this study expands the traditional view of CSR’s and OSQ effect on customers and suggests that CSR and OSQ do affect not only company reputation but also affective commitment.

The purpose of this paper is to investigate how employees perceive corporate social responsibility (CSR) within their organizations, thus employees’ Internally Perceived CSR and how it impacts their organizational commitment.

For conceptualizing, the constituents of Internally Perceived CSR – Individual CSR-Perception, Organizational CSR-Perception and their respective factors – are derived from social exchange theory, social identity theory and further relevant literature. The study’s research model is tested through a survey consulting 386 respondents from a company operating in renewable energies.

The results lead to the following conclusions: Internally Perceived CSR strongly impacts employees’ Affective Organizational Commitment and comparatively low influences Normative Organizational Commitment. Moreover, Affective Organizational Commitment mediates Normative Organizational Commitment.

The implementation of CSR has evolved to a crucial component of both organizational behavior and management. Nevertheless, the internal CSR-dimension has been largely neglected so far.