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Article
Publication date: 16 March 2015

Ching-Hsun Chang

The purpose of this paper is to develop an original framework to explore corporate social responsibility (CSR) plays a mediation role between green organizational culture…

Abstract

Purpose

The purpose of this paper is to develop an original framework to explore corporate social responsibility (CSR) plays a mediation role between green organizational culture and green product innovation performance.

Design/methodology/approach

This study divides CSR into proactive CSR and reactive CSR. This research employs an empirical study by means of the questionnaire survey method to verify the hypotheses and to explore its managerial implications in Taiwanese manufacturing companies. Structural equation modeling is applied to verify the research framework.

Findings

The empirical results verify that green organizational culture positively affects proactive CSR and green product innovation performance. This study shows that proactive CSR mediates the positive relationship between green organizational culture and green product innovation performance, but reactive CSR does not. Green organizational culture is a driving force for proactive CSR and green product innovation performance. Organizational members in Taiwanese companies are exposed to green organizational culture which influences CSR activities. Moreover, this study verifies that proactive CSR of large companies are significantly higher than those of small and medium enterprises (SMEs).

Research limitations/implications

There are three limitations of this study. First, this study verifies the hypotheses by means of questionnaire survey which only includes cross-sectional data. Second, this study utilize self-reported data may suffer the problems of common method variance. Third, this study applies a “five-point Likert scale” ranging from 1 to 5 to measure the constructs. Future research can apply a “seven-point Likert scale” to measure the constructs and compare with this study to test the significance of the variability of the data. There are two implications emerging from the study. First, proactive CSR has a positive effect on green product innovation performance, but reactive CSR does not. Second, green organizational culture is a driving force for proactive CSR and green product innovation performance.

Originality/value

This study summarizes the literature of CSR into a new managerial framework and highlights the importance of proactive CSR. Therefore, green organizational culture cannot only affect green product innovation performance directly, but also influence it indirectly via proactive CSR in the Taiwanese manufacturing industry. Taiwanese manufacturing companies can increase their green organizational culture and proactive CSR to enhance their green product innovation performance. This study also explores that proactive CSR of large companies are significantly higher than those of SME.

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Article
Publication date: 11 July 2019

Xinming Deng and Xianyi Long

Consumers may boycott firms’ corporate social responsibility (CSR) activities, but little is known about when, why and how they would respond in this way. Based on…

Abstract

Purpose

Consumers may boycott firms’ corporate social responsibility (CSR) activities, but little is known about when, why and how they would respond in this way. Based on psychological contract violation and discount principles, the purpose of this paper is to argue that timing and fit of CSR activities are the main dimensions of consumers’ psychological contract. It is posited that CSR activities would be boycotted if consumers perceived violation of their psychological contract, and their altruistic tendency would have a moderating effect on this mechanism.

Design/methodology/approach

This paper takes the form of an empirical study using a sample of 434 respondents through scene-questionnaire survey in central China.

Findings

It is found that (1) low fit or reactive CSR activities would induce consumers’ psychological contract violation, and the latter has a more significant influence; (2) perceived CSR is negatively related with consumers’ boycott behaviors, but CSR activities would be boycotted if consumers’ psychological contracts are violated; (3) the negative relationship between perceived CSR and consumers’ boycott behaviors would be strengthened by consumers’ altruistic tendency, and the positive relationship between consumers’ psychological contract violation and their boycott behaviors would also be strengthened by their altruistic tendency.

Research limitations/implications

This paper has significant theoretical implications, as it answers the question that when, why and how CSR activities would be boycotted. Besides, it contributes to literature on psychological contract for applying it to CSR research field. Furthermore, the double-edged effect of consumers’ altruistic tendency extends literature on pro-social behaviors.

Social implications

This paper is of interests to corporate management and academics who wish to understand when and why consumers would boycott CSR activities and the factors that would relax consumers’ negative responses.

Originality/value

This is the first paper that investigates when, why and how CSR activities would be boycotted from the perspective of consumers’ psychological contract violation.

Details

Nankai Business Review International, vol. 11 no. 1
Type: Research Article
ISSN: 2040-8749

Keywords

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Article
Publication date: 8 September 2020

Maria Palazzo, Agostino Vollero and Alfonso Siano

Increased public scrutiny and stakeholder pressure have given more importance to strategic corporate social responsibility (SCSR) and its three dimensions – orientation…

Abstract

Purpose

Increased public scrutiny and stakeholder pressure have given more importance to strategic corporate social responsibility (SCSR) and its three dimensions – orientation, process and value creation. At the same time, they provide banks the inspiration needed to pursue business goals, attain positive performances and communicate their social responsibility efforts. This paper analyses whether and how companies in the banking sector use corporate websites to communicate SCSR dimensions.

Design/methodology/approach

A content analysis was performed based on the corporate websites of leading banks included in the Dow Jones Sustainability World Index and the Hang Seng Corporate Sustainability Index to assess the prominence of SCSR communication.

Findings

The study shows that banks give less prominence to SCSR on corporate websites differently from companies belonging to other sectors, as they are less likely to expose their orientation to SCSR and pay slightly less attention to value creation than other companies.

Practical implications

The paper provides theoretical insights into SCSR dimensions and how they are communicated on corporate websites. From a practical standpoint, the study provides guidance for managers in the banking sector aimed at improving their communication efforts, avoiding decoupling issues and adopting a consistent value creation perspective.

Originality/value

Few studies have used a value creation perspective to differentiate between the dimensions of a SCSR approach. The paper fills this gap by assessing the communication efforts adopted by banks and insurance companies in this area.

Details

International Journal of Bank Marketing, vol. 38 no. 7
Type: Research Article
ISSN: 0265-2323

Keywords

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Article
Publication date: 20 November 2017

Aline Pereira Pündrich

The purpose of this paper is to focus on the influence of socio-economic and cultural factors and their influence on corporate social performance (CSP) (Clarkson, 1995…

Abstract

Purpose

The purpose of this paper is to focus on the influence of socio-economic and cultural factors and their influence on corporate social performance (CSP) (Clarkson, 1995) within developing and mature economies. It aims at identifying the characteristics of socially responsible actions within two contexts: France and Brazil.

Design/methodology/approach

Based on a case study methodology and a press database, this paper analyzes two oil companies, the French group Total SA, and the Brazilian company Petrobras.

Findings

By focusing on corporate social responsibility (CSR) actions in different socio-economic and cultural contexts, it was possible to identify a predominant CSP “proactivity” in both companies; observe a difference in CSR discourse and practice; note a heterogenic and composite CSR; and notice that companies do not choose their CSP posture, but are subjected to external classifications.

Research limitations/implications

The analysis of only one company per socio-economic and cultural context belonging to the same field could be considered as a limitation, although it allows a deeper analysis of events within both organizations.

Practical implications

Apprehending CSP within different contexts may help decision makers to better understand companies’ socially responsible postures and to observe the socio-economic and cultural factors that can influence them.

Originality/value

This paper highlights CSR practices and their CSP under different socio-economic and cultural perspectives for a more comprehensive understanding of factors that motivate and direct the actions of big corporate organizations.

Details

Management Decision, vol. 55 no. 10
Type: Research Article
ISSN: 0025-1747

Keywords

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Article
Publication date: 18 September 2017

Nabil Tamimi and Rose Sebastianelli

The purpose of this paper is to explore the state of S&P 500 companies’ transparency by analyzing their Bloomberg ESG (Environmental-Social-Governance) disclosure scores…

Abstract

Purpose

The purpose of this paper is to explore the state of S&P 500 companies’ transparency by analyzing their Bloomberg ESG (Environmental-Social-Governance) disclosure scores. Additionally, the effects of industry sector, firm size, and governance practices on transparency are examined.

Design/methodology/approach

Data were retrieved from Bloomberg using the financial analysis environmental, social and governance function for companies comprising the S&P 500 index. Descriptive statistics are provided on each of the three components separately (ESG). Nonparametric procedures are used to test for significant differences in transparency within each of these three areas based on industry sector. Additionally, nonparametric tests are used to determine the impact of firm size (market capitalization) and governance factors (board size, board gender diversity, chief executive officer (CEO) duality, and linking executive compensation to ESG disclosure) on the composite ESG score.

Findings

Descriptive statistics reveal that S&P 500 companies differ in their level of disclosure across the three areas (ESG). The highest level of transparency is found on Governance and the lowest on Environmental. Moreover, there is much variability in the percentage of S&P 500 companies disclosing information about specific Social policies (e.g. child labor). Significant differences in transparency on both the Social and Governance dimensions are found between certain industry sectors. The results also reveal that large-cap companies have significantly higher ESG disclosure scores than mid-cap companies and that governance factors impact ESG disclosure. Significantly, higher ESG disclosure scores are observed for S&P 500 firms with larger boards of directors, with boards that are more gender diverse, that allow CEO duality, and that link executive compensation to ESG scores.

Originality/value

This study focuses on corporate transparency through a granular analysis of ESG disclosure scores when most other studies have been primarily conducted at the macro level. Stakeholders, analysts, and shareholders are increasingly scrutinizing firms’ sustainability disclosures in their assessment of management quality, as it reflects on the practices/policies that are employed to improve firms’ environmental and social footprints.

Details

Management Decision, vol. 55 no. 8
Type: Research Article
ISSN: 0025-1747

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Book part
Publication date: 17 December 2003

Kristel Buysse and Alain Verbeke

This chapter aims to determine the financial performance impacts of environmental strategies. The chapter builds upon a sample of firms operating in Belgium and includes…

Abstract

This chapter aims to determine the financial performance impacts of environmental strategies. The chapter builds upon a sample of firms operating in Belgium and includes both domestic firms and affiliates of foreign multinational enterprises. It appears that an environmental leadership approach is associated with an increase in financial performance, much in line with the mainstream literature on this subject. The surprising result is that a clear linkage can be established between environmental strategy and financial performance for Belgium-based companies, but not for affiliates of foreign multinational enterprises. In contrast, the industry growth rate does not appear to affect the linkages between environmental leadership and financial performance.

Details

Multinationals, Environment and Global Competition
Type: Book
ISBN: 978-1-84950-179-8

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Article
Publication date: 17 July 2017

Mei Peng Low, Seng Fook Ong and Pei Meng Tan

The purpose of this paper is to study the impact of ethics and social responsibility on employees’ affective commitment in the context of small and medium-sized enterprises (SMEs).

Abstract

Purpose

The purpose of this paper is to study the impact of ethics and social responsibility on employees’ affective commitment in the context of small and medium-sized enterprises (SMEs).

Design/methodology/approach

This is a quantitative research. The authors employ multistage sampling technique, non-probability and judgmental sampling method. Data were collected through questionnaire survey to measure the respondents’ perceptions of the ethics and social responsibility, as well as internal corporate social responsibility (CSR) practices. The data obtained were analyzed through variance-based structural equation modeling (SEM), i.e., partial least square SEM.

Findings

The findings reveal that perceived role of ethics and social responsibility (PRESOR) and internal CSR are positively related to employees’ affective commitment. Job satisfaction is found to be mediating the relationship between PRESOR and affective commitment. The result also showed that internal CSR practices mediate the relationship between PRESOR and affective commitment.

Research limitations/implications

There are few limitations in the present research. First, present research merely investigates the practices of ethics and social responsibility by SMEs and did not perform a comparison with larger organizations. Second, the use of non-probability sampling method is unable to generalize results for the entire population. Future research could address the shortcoming of present research in order to further contribute to the academic and business world.

Practical implications

The findings provide insights to entrepreneurs and SMEs on the manifestation of ethics and social responsibility in enhancing employees’ affective commitment. In turn, it reduces employees’ turnover intention and enhances SMEs sustainability to strive in the competitive environment.

Social implications

These findings highlight the positive chain effects of enterprises in discharging their moral obligation as well as their social responsibility. The enterprises are benefited from the good reputation which may act as a magnet to attract talent-employees and also sustaining their enterprises through employees’ retention.

Originality/value

This research paper contributes to current knowledge by painting a better picture on the importance of ethics and social responsibility and internal CSR from the employees’ perception. As to date, employees’ perception of ethics and social responsibility and internal CSR practices are still under-investigated. Moreover, past research often focuses the impact of ethics and social responsibility in the larger corporation but scant research is conducted in the smaller organization such as SMEs.

Details

Annals in Social Responsibility, vol. 3 no. 1
Type: Research Article
ISSN: 2056-3515

Keywords

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Article
Publication date: 31 August 2020

Dinithi Dissanayake, Sanjaya Kuruppu, Wei Qian and Carol Tilt

The purpose of this paper is to provide insights into the barriers for sustainability reporting practices in five different countries in the Indo-Pacific region.

Abstract

Purpose

The purpose of this paper is to provide insights into the barriers for sustainability reporting practices in five different countries in the Indo-Pacific region.

Design/methodology/approach

This paper uses surveys and semi-structured interviews to explore the main barriers faced by the managers of listed companies in undertaking sustainability reporting.

Findings

The findings of the study reveal that the main barriers for sustainability reporting are attributable to lack of knowledge and understanding, additional cost involved, time constraints, lack of awareness and education in sustainability reporting and a lack of initiatives from government. These vary between three groups of countries: those with more developed reporting, those with less developed reporting and those with strong cultural constraints to reporting.

Research limitations/implications

This study adapts Lewin’s field theory and three-step model of change to be applied to group dynamics at a broader country level rather than at an organisational level.

Practical implications

The barriers identified in this paper are important for reporting companies to come up with strategies to mitigate existing barriers and for regulatory authorities to provide subsidies and other incentives to supplement the efforts of these listed companies. Also, non-reporting companies could use the findings as a measure of cautiousness to set up the necessary processes to have a smooth sustainability reporting process in their companies.

Originality/value

This is one of the few studies that explore the barriers for sustainability reporting in five countries in the Indo-Pacific region.

Details

Meditari Accountancy Research, vol. 29 no. 2
Type: Research Article
ISSN: 2049-372X

Keywords

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Article
Publication date: 21 September 2020

Timothy Donnelly and Mark Wickham

While the literature has extolled the desirable outcomes of strategic corporate social responsibility, there is recognised paucity of research concerning its requisite…

Abstract

Purpose

While the literature has extolled the desirable outcomes of strategic corporate social responsibility, there is recognised paucity of research concerning its requisite antecedents. Applying the resource-based view (RBV), this paper aims to address the research question: What are the resources and capabilities associated with strategic CSR activities?

Design/methodology/approach

A qualitative content analysis of B-Corporation certified firms’ annual reports was undertaken to address the research question. Using the global reporting initiative guidelines, the contents of the B-Corporation certified banks were coded against the best-practice CSR benchmarks for economic, social and environmental sustainability reporting. The data were then further scrutinised to detect the resources and capabilities related to the firms’ strategic CSR activities.

Findings

Analysis of the data detected eight resources (i.e. investor funds, customer deposits, knowledge management processes, strategic partnerships, organisational culture, management information systems, market differentiation and supply-chain influence) and nine capabilities underpinning best-practice strategic CSR activities in the finance industry setting. In addition to these, the data indicated: the importance of managing the interdependencies that exist between the resource; the critical nature of knowledge management processes; the importance of supply-chain relationships; and the appropriateness of the RBV in strategic CSR research.

Research limitations/implications

First, the data gathered for this study were from the sample organisations’ annual reports only. Second, this study is based on a small sample size. Third, the qualitative approach supported the generation of results not readily generalisable. Future research should: seek to gather secondary data from a range of organisation publications; collect and analysis primary data; adopt longitudinal research methodologies to explore interactions between combinations of resources and capabilities; adopt quantitative research designs into establish the nature of any causal relationships; could replicate the method adopted in this study into a range of other industry settings.

Practical implications

The findings of this study also suggest three practical implications. First, the interdependent nature of the resources deployed by the sample organisations suggests that the effective management of any one of the sustainability criteria necessitates the effective management of the other two. Second, there appears an opportunity for organisations seeking to improve their sustainability performance to develop a dedicated sustainability information system. Third, the findings in this study demonstrated an emphasis on social sustainability outcomes, which suggests that social sustainability measures are of greater relevance (or a closer “fit”) with what society expects from credit providers in the finance industry.

Originality/value

This paper advances the empirical and theoretical development of the strategic CSR concept by applying the RBV as a lens. This paper contributes a model of the relationship between antecedent resources and capabilities and strategic CSR, and provides guidance on the future application of the RBV in this regard.

Details

Social Responsibility Journal, vol. 17 no. 7
Type: Research Article
ISSN: 1747-1117

Keywords

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Article
Publication date: 2 October 2017

Mohammed Hossain, Omar Al Farooque, Mahmood Ahmed Momin and Obaid Almotairy

This paper aims to investigate the relationship between gender diversity and the Carbon Disclosure Project (CDP) score/index. Specifically, the study describes extant…

Abstract

Purpose

This paper aims to investigate the relationship between gender diversity and the Carbon Disclosure Project (CDP) score/index. Specifically, the study describes extant research on theoretical perspectives, and the impact of women on corporate boards (WOBs) on carbon emission issues in the global perspective.

Design/methodology/approach

This study uses the carbon disclosure scores of the CDP from 2011 to 2013 (inclusive). A total observation for the three-year periods is 1,175 companies. However, based on data availability for the model, the sample size totals 331 companies in 33 countries with firms in 12 geographical locations. The authors used a model which is estimated using the fixed-effects estimator.

Findings

The outcomes of the study reveal that there is a positive relationship between gender diversity (WOB) and carbon disclosure information. In addition to establishing a relationship between CDP score and other control variables, this study also found a relationship with Board size, asset size, energy consumption and Tobin’s Q, which is common in the existing literature.

Research limitations/implications

The limitations of the study mostly revolve around samples and the time period. To further test the generalizability and cross-sectional validity of the outcomes, it is suggested that the proposed framework be tested in more socially responsible firms.

Practical implications

There are increasing pressures for WOBs from diverse stakeholders, such as the European Commission, national governments, politicians, employer lobby groups, shareholders, Fortune and Financial Times Stock Exchange (FTSE) rankings and best places for women to work lists. The study offers insights to policy makers implementing gender quota legislation.

Originality/value

The study has important implications for putting into practice good corporate governance and, in particular, gender diversity. The outcomes of the analyses advocate that companies that included women directors and had a smaller board size may expect to achieve a higher level of carbon emission performance and to voluntarily disclose the level of carbon information assessment requested by the CDP.

Details

Social Responsibility Journal, vol. 13 no. 4
Type: Research Article
ISSN: 1747-1117

Keywords

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