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1 – 10 of over 129000
Article
Publication date: 1 March 2022

Jiawei Xu, Yubing Yu, Ye Wu, Justin Zuopeng Zhang, Yulong Liu, Yanhong Cao and Prajwal Eachempati

The paper aims to study the relationship between corporate social responsibility, green supply chain management, and operational performance and the moderating effects of…

1746

Abstract

Purpose

The paper aims to study the relationship between corporate social responsibility, green supply chain management, and operational performance and the moderating effects of relational capital on these relationships.

Design/methodology/approach

The authors conduct an empirical study with a structural equation modeling approach to investigate the relationship between corporate social responsibility—constructed by the quality and environmental responsibility, green supply chain management—including green supplier and customer management and operational performance—manifested by quality, cost, flexibility, and delivery performance using data from 308 manufacturers in China. Besides, the authors explore the moderating effect of supplier and customer relational capital on these relationships.

Findings

The findings indicate that a company's quality and environmental responsibility significantly impacts its green supply chain management practices, which further improve its operational performance in quality, cost, flexibility, and delivery. In addition, supplier and customer relational capital strengthens the influence of environmental responsibility on green supply chain management. While supplier relational capital reinforces the impact of green supplier management on flexibility and delivery performance, customer relational capital only strengthens the influence of green customer management on flexibility performance.

Originality/value

The study enriches the extant literature by developing a holistic framework integrating corporate social responsibility, green supply chain management, relational capital, and operational performance and unraveling their intricate relationships. The authors’ findings help practitioners prioritize proactive steps in environmental conservation more than achieving operational performance.

Details

Journal of Enterprise Information Management, vol. 35 no. 6
Type: Research Article
ISSN: 1741-0398

Keywords

Abstract

Details

Quality Control Procedure for Statutory Financial Audit
Type: Book
ISBN: 978-1-78714-226-8

Article
Publication date: 16 August 2024

Davood Ghorbanzadeh, Teddy Chandra, Samariddin Elmirzaev, Ahmad Qasim Mohammad AlHamad, K.D.V. Prasad and Yang Deng

Researchers have widely explored and associated corporate social responsibility with firm success. Measuring the relationship between corporate social responsibility (CSR)…

Abstract

Purpose

Researchers have widely explored and associated corporate social responsibility with firm success. Measuring the relationship between corporate social responsibility (CSR), service quality, corporate reputation, and brand preference by drawing on the stakeholder theory in healthcare industry and developing countries remains a substantial research gap.

Design/methodology/approach

Based on quantitative research and convenience sampling, data for the study were collected from 320 patients who have undergone treatments in 5 different private hospitals in Tehran, Iran. We analyzed the data using the Smart PLS 3.0 structural equation modeling technique.

Findings

The survey revealed that service quality and CSR are positively linked with corporate reputation, leading to brand preference in the healthcare sector. In addition, the mediating role of brand reputation in the relationship between corporate social responsibility, service quality and brand preference were confirmed.

Research limitations/implications

The survey was performed in the context of the healthcare industry; however, additional studies are necessary to extrapolate the results to other fields, such as education and food. This research helps guide policymakers, administrators, healthcare managers, and researchers by highlighting the contribution and role of service quality, corporate social responsibility, and corporate reputation in achieving a hospital’s performance.

Originality/value

To the best of the authors’ knowledge, this study also extends research in the diverse literature by examining the relationship between CSR, service quality, corporate reputation, and brand preference by illustrating the stakeholder theory in the context of the healthcare sector.

Details

Journal of Health Organization and Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1477-7266

Keywords

Article
Publication date: 4 December 2017

Linhai Wu, Guangqian Qiu, Jiao Lu, Minghua Zhang and Xiaowei Wen

The purpose of this paper is to investigate the responsibility that should be taken by different pork supply chain participants to ensure pork quality and safety, with the aim of…

Abstract

Purpose

The purpose of this paper is to investigate the responsibility that should be taken by different pork supply chain participants to ensure pork quality and safety, with the aim of providing some guidance for strengthening the supervision of pork quality and safety.

Design/methodology/approach

The pig farmer survey and the pork consumer survey were conducted in Funing County, Jiangsu Province, using the best-worst scaling (BWS) and a mixed logit model.

Findings

The results showed that the designation of responsibility for ensuring pork quality and safety was of, in descending order, feed producers and suppliers, backyard farmers and farms of designated size, pork processing workshops and companies of and above designated size, slaughterhouses, supermarkets, farmer’s markets, pig transporters, and consumers. Both pig farmers and pork consumers believed that those involved in the initial pork supply chain should take greater responsibility for pork quality and safety.

Originality/value

Allocation of responsibilities across the entire pork industry chain was investigated from the perspective of pig farmers and pork consumers using the BWS and a mixed logit model. The results of this study might explain the unique problems that occur in pork supply chain management in large developing countries like China.

Details

British Food Journal, vol. 119 no. 12
Type: Research Article
ISSN: 0007-070X

Keywords

Book part
Publication date: 20 January 2021

Casey J. McNellis, John T. Sweeney and Kenneth C. Dalton

In crafting Auditing Standard No.3 (AS3), a primary objective of the PCAOB was to reduce auditors' exposure to litigation by raising the standard of care for audit documentation…

Abstract

In crafting Auditing Standard No.3 (AS3), a primary objective of the PCAOB was to reduce auditors' exposure to litigation by raising the standard of care for audit documentation. We examine whether the increased documentation requirements of AS3 affect legal professionals' perceptions of audit quality and auditor responsibility in the event of an audit failure. Our experiment consists of a 3 × 2 between-participants design with law students serving as proxies for legal professionals. The results of our experiment indicate that when an audit procedure, namely the investigation of inconsistent evidence, is not required to be documented, legal professionals perceive the performance of the work itself but not its documentation to significantly increase audit quality and reduce the auditor's responsibility for an audit failure. When documentation of the procedure is required, as per AS3, legal professionals perceive enhanced audit quality and reduced auditor responsibility only if the performance of the work is documented.

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-80071-013-9

Keywords

Article
Publication date: 18 November 2013

Yuanhui Li, Jie Zhang and Check-Teck Foo

Here, the paper aims to model major corporate characteristics associated with corporate social responsibility (CSR) reporting (in particular, its quality). Corporations in China…

2376

Abstract

Purpose

Here, the paper aims to model major corporate characteristics associated with corporate social responsibility (CSR) reporting (in particular, its quality). Corporations in China are increasingly expected by the public and government to be more socially responsible. As such, it will be intriguing to ask, what are the characteristics associated with higher quality CSR reporting?

Design/methodology/approach

CSR report quality scores are hand-gathered from HEXUN (web site) whilst financial and stock market information from the China Stock Market and Accounting Research (CSMAR) database. A total of 613 CSR reports' quality scores were utilized (Rankins CSR ratings) in the process of developing the model. Reports are hand-gathered from corporations listed on both the Shenzhen and Shanghai stock exchanges (SSE).

Findings

The results suggest most interestingly, the quality of CSR report (mandatory) to be strongly, positively related with corporate financial characteristics: market capitalization (corporate size), shareholders' concentration of powers, corporate financial leverage (implying bondholders/debtors' influence). Surprisingly, CSR reporting is associated neither with corporate profitability nor by state-ownership. The presence of independent directors (at least in China) seems to have negative influences.

Practical implications

CSR reporting may easily be mandated by government through a regulatory process. However, this does not necessarily lead to reports of a high quality. Instead, orientation towards higher visibility in social responsibility for listed corporations is better explained by financial characteristics: market valuation, ownership and leverage.

Originality/value

This paper utilizes for the first time, in-depth and multi-faceted quality CSR scores (overall, segregated into macro-social, content and technology) for investigating CSR behavior of listed corporations in China. The findings suggest financial characteristics size (market valuation), ownership (shareholders' concentration of powers) and corporate leverage are better predictors of CSR behavior among listed corporations.

Details

Chinese Management Studies, vol. 7 no. 4
Type: Research Article
ISSN: 1750-614X

Keywords

Article
Publication date: 29 November 2018

Muhammad Adnan Khurshid, Muslim Amin and Wan Khairuzzaman Wan Ismail

The purpose of this paper is to develop an integrated conceptual framework of total quality management and corporate social responsibility.

Abstract

Purpose

The purpose of this paper is to develop an integrated conceptual framework of total quality management and corporate social responsibility.

Design/methodology/approach

This study is based on stakeholder theory, which stresses the satisfaction of all stakeholders. Therefore, companies generate profit for their shareholders by producing high quality products and services to emphasize human dignity and to satisfy their employees without harming people and the natural environment.

Findings

The results of the study suggest an integrated conceptual framework by identifying the critical factors that are parallel between quality management and social responsibility to satisfy key stakeholders’ demands.

Research limitations/implications

This study is conceptual in nature, and empirical research is needed to identify the critical factors that promote the application of TQM and CSR practices, which are limited.

Practical implications

The proposed conceptual framework may facilitate the management of an organization to evaluate its quality and social programs and will highlight problem areas that can be improved. This study contributes to the literature on TQM and CSR and captures the important factors for effective TQM and CSR practices. The conceptual framework will help researchers and firms to recognize TQM and CSR initiatives and establish a strengthened relationship between corporate strategy and social conditions.

Originality/value

Previous studies have been conducted separately in the areas of TQM and CSR, and there are still not sufficient number of studies to simultaneously integrate quality management and social responsibility. Thus, there is a critical research gap, which raises the question of how the integration of TQM and CSR practices can be developed. There is a need to recognize the mechanism through which the specific element of CSR would be included as an implicit and/or explicit aspect or whether it should be addressed along with TQM. Therefore, this study proposes an integrated conceptual framework that can be applied to the broader issues of responsibility rather than just quality.

Details

Benchmarking: An International Journal, vol. 25 no. 8
Type: Research Article
ISSN: 1463-5771

Keywords

Article
Publication date: 30 May 2019

Sung Hyun Park, Wan Seon Shin and Kwang Jae Kim

The Fourth Industrial Revolution ( 4th IR) affects the mode of company management. This paper aims to present a revised social responsibility (SR) model as an evaluation tool for…

Abstract

Purpose

The Fourth Industrial Revolution ( 4th IR) affects the mode of company management. This paper aims to present a revised social responsibility (SR) model as an evaluation tool for corporate social responsibility (CSR) performance for sustainable organizational growth in the era of the 4th IR.

Design/methodology/approach

To develop an SR model that can be used well in the era of the 4th IR, the key references are “ISO 26000: Guidance on Social Responsibility” and the “Global Reporting Initiative (GRI) Guidelines.” For International Organization for Standardization (ISO) 26000 and the GRI guidelines, see the homepages in the References section. On the basis of these guidelines, a new SR model for sustainable development in the 4th IR is developed in this paper.

Findings

For a new SR model in the 4th IR, the concepts of management quality (MQ), quality responsibility (QR), creating shared value (CSV), social value and open data and open quality management are incorporated into the existing ISO 26000 evaluation criteria.

Originality/value

The 4th IR is changing the concepts of both quality management (QM) and SR. To the best of the authors’ knowledge, the new concept of SR has yet to be discussed extensively. In this paper, a new SR model is suggested to reflect the characteristics of the 4th IR.

Details

International Journal of Quality and Service Sciences, vol. 11 no. 3
Type: Research Article
ISSN: 1756-669X

Keywords

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: 7 June 2013

Tang Xiaofen

Shanghai is a Chinese city with a history of more than 700 years, which has played a very important role over 30 years of rapid economic growth in China. The purpose of this paper…

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Abstract

Purpose

Shanghai is a Chinese city with a history of more than 700 years, which has played a very important role over 30 years of rapid economic growth in China. The purpose of this paper is to investigate the quality management maturity system and schemes of Shanghai enterprises.

Design/methodology/approach

The investigation on quality management maturity of Shanghai enterprises was conducted by Shanghai Association for Quality (SAQ), to study the environmental impact of increasing globalization of industries.

Findings

SAQ made a systematic investigation and evaluation on the maturity of enterprise product, services and overall management quality, to comprehensively understand and assess the current status and levels of Shanghai enterprise quality management and to obtain important information for preparing a strategy for the Shanghai enterprise quality development plan and countermeasures to stay competitive in the new era.

Originality/value

The paper shows that, in order to further improve market competitiveness and capability of sustainable operation and growth, Shanghai enterprises must enhance their overall quality management level guided by the performance excellence criterion, implementing and putting forward mega efforts on enterprises taking primary responsibility for striving to promote CSR based on “operation with integrity and responsibility”, investing in “soft skills strength development” and utilizing quality improvement tools and techniques to promote the overall quality management level to a new high in the next decade.

1 – 10 of over 129000