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The purpose of this study is to establish the relationship between CSR, managerial discretion, competences, learning and efficiency and perceived corporate financial performance in order to establish the legitimacy and value of CSR, taking managers' perspectives in Uganda.

The study used quantitative, correlation and regression analyses and collected primary data through a structured questionnaire on a sample of 100 firms.

The results indicate that managerial discretion and competences, learning and efficiency are significant predictors of perceived corporate financial performance, but CSR is not. However, the results show serendipitously that managerial discretion's predictive potential of perceived corporate performance is moderated by CSR.

The study focuses on corporate social responsibility, a concept not very well appreciated and only understood as philanthropic and not really viewed as a means for improved financial performance in Uganda.

Our study implies that while upholding the ideals of CSR, companies in Uganda need to enhance managerial discretion in their contracting process and develop competences, learning and efficiency in order to impact positively on performance.

This study contributes to the dearth of CSR literature on the African experience by examining the perceptions of managers on CSR's predictive potential of corporate financial performance in Uganda.

Furnishes a narrative reflecting an in‐depth examination of managerial conceptions of corporate social responsibility (CSR) in the Irish context. The narrative locates itself within the debate surrounding the extent to which corporate management may capture social accountants’ efforts to promote a broad society‐centred conception of CSR. Three key findings emerge from the narrative. First, there is evidence of a tendency for managers to interpret CSR in a constricted fashion consistent with corporate goals of shareholder wealth maximisation. Second, pockets of robust resistance to and defences of this narrow conception do, however, also emerge in the narrative. Third, the complexity of conceiving of a clear meaning for CSR, particularly for those exposed to the structural pressures encountered by these managers, is apparent. This is evident in the initial, somewhat contradictory, nature of many of the conceptions analysed. Reflects on these findings and considers their broad implications for social accountants’ attempts to promote greater society centred corporate accountability in Ireland.

This paper aims to investigate whether corporate social responsibility (CSR) efforts that are oriented toward shared value creation generate any perceptual advantages in terms of consumer product attributes evaluations compared with other types of CSR. The study also uncovers consumers’ pathways that channel the impacts of corporate associations on corporate and product evaluations and purchase intention.

This study uses a between-subjects experimental design. In all, 274 undergraduate students from a North American university participated in the 2 (low versus high corporate ability levels) × 4 (CSR types) study. The data were analyzed using the methodologies of path analysis and multiple group analysis in the context of structural equation modeling procedure.

The findings show that in the context of shared-value CSR, CSR image (i.e. consumer judgments on the moral aspect of the company) can spill over to product attributes evaluations, including perceptions of “product innovativeness” and “product social responsibility,” which, in turn, translate to purchase willingness. Meanwhile, perceived corporate trustworthiness mediates the effects of CSR image and corporate ability (CA) image on the overall corporate evaluation, which subsequently influences consumer product evaluation and purchase intention.

The research provides direct evidence showing that companies have the potential to improve their corporate brand and, in turn, their product evaluations by putting a stronger emphasis on the social responsibility components of their image and placing this at the core of their strategic agenda. Importantly, a contribution to the literature by identifying differential effects of CA image versus CSR image on consumer perception of product innovativeness within different CSR categories is made. The limitations of the research are discussed, which include the usage of a fictitious company and brand and a convenience sample.

The study offers guidance to managers in regard to their choice of different CSR practices to fulfill their company’s product-related strategic goals.

The present study takes a critical stance to show that previous experimental work investigating the impact of CSR image on product evaluations relied predominantly on bipolar manipulations of CSR practices (bad versus good) rather than bringing many shades of CSR into consideration. By incorporating a wide array of CSR formats, especially value-creating CSR, current research generates potential implications based on differential effects of various CSR focuses, which have not been captured by previous studies.

This chapter seeks to examine the concept of corporate social responsibility (CSR) in Kenya and evaluate whether the practices of CSR evidenced in Kenya resonates with the needs and aspirations of the people or has been caricatured from the West. The chapter epistemologically examines CSR and tilts this approach to Kenya and how Kenyan indigenous organisations are practising it. There is no denying that the West has been significant in shaping the frameworks of the contemporary CSR agenda thus making its definition not African. It is important to realise that there is no homogeneity in terms of the needs and realities between developed and developing countries. In this regard, any attempts to homogenise the conceptualisation of CSR cannot hold water due to disparities in the cultural underpinnings. A common understanding in the scholarship on CSR is that it is culturally determined. Most multinational organisations operating in Africa have always practised the kind of CSR that mostly resonates with the West rather than Africa. The organisation’s mandate is not only to make profits but also to increase and strike a balance of the needs and interests of the stakeholders. Through desktop research, published scholarly articles were analysed and it was established that there is no African CSR. The one practised in Kenya and the other parts of the African continent is a caricature of the Global North which does not conform to the needs, realities, and expectations of Africans.

The purpose of this paper is to examine the effect of corporate hypocrisy and consumer skepticism on perceived corporate reputation. In addition, the effect of perceived corporate social responsibility (CSR) in mediating the relationship between corporate hypocrisy and consumer skepticism toward perceived corporate reputation.

An experimental design was employed to test the effects of corporate hypocrisy and consumer skepticism on consumers’ perception of a firm’s corporate reputation, as well as the role of perceived CSR as a causal mechanism. Analysis involved structural equation modeling (AMOS) to test hypotheses. A convenience sample (n=837) was recruited from the USA and Australia to allow for any national biases or brand familiarity effects and to ensure the results were robust and generalizable.

Corporate hypocrisy and consumers’ skepticism significantly influences perceived CSR and corporate reputation. Furthermore, a consumer’s level of perceived CSR acts as a causal mechanism, mediating the relationship between corporate hypocrisy and skepticism on perceived corporate reputation.

The importance of being transparent and honest toward consumers. When companies are inconsistent in their CSR activities, it increases consumers’ skepticism toward the brand. Nonetheless, CSR has a positive influence on the consumers’ perception of corporate reputation and this, in turn, will positively influences consumers’ support for the firm.

The first empirical evidence that companies producing vices (such as beer) generate lower expectations in the minds of the consumers, meaning there is less impact on brand reputation when consumers feel the CSR does not fit with the brand image.

This paper aims to examine the influence of perceived corporate social responsibility (CSR) on purchase intention in the short-term and corporate reputation in the long-term while taking into consideration of the mediating role of brand image and customer satisfaction.

The research sample comprising 482 participants was selected at random. Hierarchical multiple regression and the PROCESS Macro for SPSS were used to test the proposed hypotheses.

Perceived CSR was found to have significant direct and mediated effects of purchase intention and corporate reputation through brand image and customer satisfaction. The proposed causal chain is pivotal for understanding how CSR perceptions influence, as well as shape purchase intention and perceived reputation.

There are three major implications. First, it is important for consumers to be able to perceive CSR initiatives, to consider them as a strategic investment. Second, firms must develop strategies that promote CSR as being positive for society and the environment, as well as for the firm. Third, perceived CSR is an important predictor in the causal chain of relationships that promote brand image and customer satisfaction, which contributes to reputation and purchase intention. One of the major limitations of this study, although COVID-19 is an ongoing global pandemic in this study, is that cross-sectional data were collected within a single economy. Hence, a longitudinal study with samples from other economies in the region may be conducted to compare and generalize the findings.

At a time when corporate objectives are predominantly designed to satisfy stakeholder interests and to increase return on investment, there is mounting social pressure on shifting managerial mindsets to address issues such as poverty, health and well-being, education for all, social equality, unhealthy consumption, hedonic advertisements, global peace and environmental concerns. Marketing has been criticized for its narrow focus on fulfilling the social needs of a particular target market while ignoring society at large, and this study argues that, through responsible marketing, firms can improve their reputation and at the same time can promote sustainable living.

Direct and mediated relationships that have previously been studied separately are considered together in a serially mediated unified model. This approach provides a better understanding of how perceived CSR can transform purchase intention and reputation.

The novel coronavirus 2019 (COVID-19) pandemic provided new and various opportunities for corporate social responsibility (CSR) activities. This study intended to compare three types of CSR activities – product development, in-kind donation and CSR commercial – undertaken by two companies – Nike, Inc. and The Coca-Cola Company in response to the pandemic. The purpose of this study was to investigate how CSR activity type and their attributes affected effectiveness.

This study used an experiment using a 3 (CSR activity type) × 2 (company) mixed factorial design. CSR activity type was a between-subjects factor, and company was a within-subjects factor. The attributes of dynamism and innovativeness, corporate image, brand equity and social media sharing likelihood were dependent variables.

The findings underscored the importance of CSR activity type and their attributes of dynamism and innovativeness in the effects on corporate image and brand equity. Product development and in-kind donation, which were perceived as more dynamic than CSR commercial, resulted in more desirable corporate images. Product development, which was perceived as more innovative than in-kind donation and CSR commercial, did not result in greater brand equity than in-kind donation, but resulted in greater brand equity than CSR commercial. The CSR activity type and their attributes did not affect social media sharing likelihood. Differences in content modes could be considered.

This study advanced the knowledge on the effectiveness of CSR activities by comparing CSR activity types varying in dynamism and innovativeness in the context of a public health crisis that caused unprecedented societal changes and challenges.

This study aims to evaluate the impact of perceived cause- related marketing (perceived-CRM) on the repurchase intention (CRIN). Besides, brand image (BIMA) and customer satisfaction (CSAT) connect this relationship as mediating variables. Especially, the role of perceived corporate social responsibility (perceived-CSR) contributed to this nexus between perceived-CRM and BIMA, perceived-CRM and CSAT in emerging economies.

The paper follows a quantitative approach. Based on a comprehensive literature review on perceived-CSR, perceived-CRM , BIMA, CSAT and repurchase intention, the authors evaluate the impact of those constructs on repurchase intention in an emerging market. The study sample was composed of 395 responses covering customers of consumer goods. The study uses the Smart PLS-SEM version 3.3.2 to analyze the data.

The findings revealed significant contributions to the extant CRM literature in some ways. This study's outcomes contribute to extending the existing literature on CRM and CSR. Specifically, the extension focuses on the mediating and moderating effects of BIMA, CSAT and perceived-CSR, respectively, in the relationship between perceived-CRM and CRIN. Moreover, the novelty of this study lies in providing a new approach to the influence of perceived-CRM on CRIN, with the mediating of BIMA, CSAT and moderating effects perceived-CSR integrated into a conceptual model.

From a management perspective, the contribution of this study plays a very important role in strategic planning to enhance competitive advantage and improve business performance on a sustainable basis. This sustainability is founded on an insight into how changes in contextual factors affect the perception and consumer behavior of millennials in fast-moving consumer goods (FMCG) market, especially in a context of Covid-19 global crisis. It is important to emphasize that genuineness and transparency in all activities and communications are a prerequisite in today's sensitive context. The application of acquired insight into practice will help businesses operating in the consumer sector improve brand reputation and CSAT. As a result, this leads to enhanced competitive advantage of the business in the market, improved market performance and ultimately to an improvement in the overall performance of the enterprise.

This is the first study that explores the moderating role of perceived CSR on the nexus between perceived-CRM with brand image (BIMA) and CSAT to the best of our knowledge. Besides, the study also discovers the mediating role of BIMA and CSAT between perceived-CRM and repurchase-intention in an emerging economy. Findings in this study provided additional evidence to the increasingly important roles of perceived-CRM and perceived-CSR in creating win-win relationships with customers, aiming to solve specific social causes jointly. Further, the perceived-CRM and perceived-CSR mechanisms help businesses enhance their intangible assets and competitive advantages through enhanced BIMA and stronger CRIN. In the current context, the business environment is changing rapidly due to many factors that lead to increased competition at a global level. Therefore, improving competitive advantage is a mandatory condition for businesses to survive and develop sustainably.

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.

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.

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.

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

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.

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.

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.

This study aims to investigate employees’ perceptions of socially responsible financial services brands in Saudi Arabia. The study also identifies the motives and challenges for Islamic banks for higher involvement in social responsibility initiatives to enhance their brand values.

An inductive approach was used in this study to identify the motives and challenges related to corporate social responsibility (CSR) activities. The research design uses a qualitative approach where in-depth interviews were carried out among the employees in the financial services sector in Saudi Arabia.

Findings provide insights about how CSR initiatives for financial services brands in a developing and Islamic country are perceived. Results show that the focus of CSR activities is on the attribute of CSR, the magnitude of CSR and attitude towards CSR. Results show two main motives to engage in CSR activities, which are instrumental and ethical motives. The main challenges are related to the government, business, charitable organisations and customers and society.

Implications exist for how CSR is perceived in a new context and in the financial services industry. Understanding the current perception of CSR from a financial service brand perspective helps policymakers to develop appropriate platforms for financial service providers to become more socially involved.

The major contribution of this study lies in investigating the CSR perception among the key stakeholder (i.e. the employees) from a brand management perspective in the Saudi Arabian financial services sector. Further, this study shows the main motives and challenges, which local financial service brands face to become socially responsible. The categories of attributes, magnitude and attitudes can be used to enhance brand value in one of the economically advanced countries in the Arabic world, Saudi Arabia. In the first category “attribute”, the perception of socially responsible banks are highlighted, while the elements of CSR, including its dimensions, are emphasised in the second category “magnitude”. The third category “attitude” shows two themes, including stakeholders’ issues and business-related issues.