Search results

This paper aims to develop an integrated model to analyse the corporate social responsibility (CSR) perception of organizations in a regulated environment. The developed model is used as a basis to analyse practice and perception of CSR using the obligation-opportunity concepts.

The paper critically reviews the seminal literature and identifies inherent shortcomings in CSR’s existing conceptualizations. The concepts of implicit and explicit CSR are used to build a case for the integrated obligation-opportunity conceptual model. To analyse the CSR perception of select Indian organizations, a set of propositions are developed. The propositions are evaluated using the interpretive qualitative approach to analyse interviews from 12 CSR heads across 10 organizations.

The paper develops an obligation-opportunity conceptual model as an analytical tool to visually map existing CSR models and analyse organizations’ CSR perceptions. The results of the analysis of interviews suggest: the organizations in India are contributing towards CSR to abide by the law that is as an obligation; organizations can contribute towards strategic CSR by incorporating economic, social and environmental responsibilities simultaneously with the help of the developed model; CSR environment in India is implicitly-explicit in nature.

The proposed obligation-opportunity model enables mapping different theories along the dimensions of obligation-opportunity conceptualizations. It can be a powerful tool for researchers and practitioners to understand, research and strategically implement CSR in the given institutional environment.

This paper aims to take the reader on a journey through the development of CSR since it first emerged in the 1940s, through to contemporary models of CSR.

By drawing on existing CSR literature the achievements and gaps of CSR are demonstrated. The literature review focuses on a small selection of important CSR models, referencing the most iconic from the last few decades.

Existing CSR models are critiqued as being insufficient in providing an adequate understanding of CSR. It is asserted that a more efficient model of CSR is required and a new model of CSR is proposed, which is more relevant to and reflective of the present day business environment. The model of “consumer‐driven corporate responsibility” (CDCR) is founded on the notion that consumer demand for CSR is both the most likely and the most effective driver for the implementation of CSR in a company.

As CSR is rapidly evolving, undoubtedly models will be created after this paper was written, that, for this reason, are out of the scope of this review.

This paper provides an alternative, more comprehensive and more effective model of CSR, useful as a tool for academics and business leaders alike.

As the model of CDCR focuses on the conditions under which companies are most likely to adopt CSR from both a descriptive and normative perspective, it is proposed as being a more suitable approach to CSR.

The purpose of this paper is to examine how corporate social responsibility (CSR) transparency claims are propagating a belief in a modern panopticon for ensuring responsible corporate behavior. Corporations use transparency claims to cultivate the impression of full disclosure. The paper aims to explore why people believe transparency ensures responsible behavior from corporations as well as the negative effects of this pseudo‐panopticon.

The paper explores transparency in relation to CSR, CSR reporting, the internet, and activism and describes how their confluence produces pseudo‐panopticon.

The paper finds that the pseudo‐panopticon allows corporations to claim transparency in CSR communication and for stakeholders to accept that claim. The reality is that a minority of activist stakeholders bear the burden of ensuring true transparency by questioning disclosure.

Transparency should be seen as a process, and it fails if activists cannot create public awareness of CSR shortcomings. The challenge is to find ways to make transparency as a process work in a world where apathy and self‐deception, in part facilitated by the pseudo‐panopticon, work against the process.

The paper builds on the process view of transparency by developing its implications for CSR communication. The result is a novel approach to CSR reporting and transparency that contributes to other critical voices concerned about the value and effects of CSR communication.

The purpose of this paper is to introduce the concept of “optionality” of corporate social responsibility programs in the mining sector. It is postulated that the degree of commitment and implementation varies with the different stages of the mine life cycle.

The methodology/approach applied in this paper follows that of complex systems theory. The authors recognize that elements of CSR do not function/occur in isolation but rather operate in a complex and dynamic system.

The findings presented in the paper indicate that there is a not a single “silver bullet” approach to CSR but rather one that ebbs and flows with not only the technical stage of development of a mine but also those extra- economic modifiers that influence a mine's performance and survivability in a competitive global market.

The limitations of this particular paper/research is the inability to get a complete set of cost data from any single mining operation. This is due to the highly confidential and proprietary nature of this data, hence a hypothetical/theoretical case is presented.

The practical implications of this research include recognizing the different stages of the mine life cycle cause different applications of CSR policy development and implementation. The authors present a view of a flexible and reflective CSR application.

This is the first and novel attempt to consider the actual value and commercial implication of CSR using the methods of real options within the broader theoretical framework of complex systems.

The purpose of the paper is to highlight the opportunity that exists within the ambience of peace in the Niger Delta precipitated by the amnesty deal; particularly for the oil‐multinationals that operate there, to re‐invent the delivery of corporate social responsibility (CSR) to maintain peaceful relations with their hosts and therefore optimize their business potentials.

The method is purely a review of extant literatures and deductive arguments that will give insights to how conflict situations arising from denial of rights can be resolved through the CSR and stakeholder's perspective.

The paper concludes that the oil‐multinationals operating in the Niger Delta region ought to take advantage of the ambience of relative peace which has been created by the amnesty initiative to re‐invent their relationship with their host‐communities.

The oil‐multinationals must seize the opportunity of a peaceful operating environment precipitated by the amnesty deal to engage with their host‐communities more objectively. This move will contribute to a healthy relationship between both parties and contribute to sustainable peace, which is a requisite to the sustainable exploitation of oil resources in the region, sustainable development of the resource, region and country.

The paper draws upon the hypotheses in extant literature that argue that there is a link between the local expectations of oil‐multinationals CSR, its actual delivery and violent conflicts in the Niger Delta region. It however moves the discourse forward by highlighting the window of opportunity that the federal government's amnesty initiative has opened to reassess CSR thinking, strategies and implementation.

The purpose of this chapter is to examine how a multinational enterprise (MNE) makes sense of the ‘wicked problem’ of corporate social responsibility (CSR).

We analyse the single case of an acknowledged leader in CSR, Unilever. We undertake an interpretive textual analysis of how Unilever has accounted for its progress towards greater social and environmental responsibility in its annual social and environmental reports published between 2000 and 2012.

We identify enduring themes as well as what has changed in this 12-year period. We conclude that while Unilever has made definite progress, becoming more confident and ambitious in its plans and achievements, it potentially runs the risk of reducing CSR to a ‘tame problem’ that can be solved through technical solutions that offer win-win solutions and do not challenge the economic theory of the firm.

We show the value of using the perspective of ‘wicked problems’ to understand the complexity of the CSR challenge facing the MNE.

We suggest that the current approach of measuring CSR progress has limitations and potentially negative side effects.

Our chapter offers a novel conceptualisation of CSR, as well as empirical evidence of CSR as a process of corporate sensemaking in the face of ‘wicked problems’.

The purpose of this paper is to examine the status of non-financial reporting according to the Global Reporting Initiative (GRI) 3.1 A+ standard. By examining the comprehensiveness of the GRI performance in corporate non-financial reports classified as A+ the authors challenge the external assurance system imposed by GRI 3.1 A+ and discuss future directions for the application of GRI 4.0, particularly with regard to the standardized corporate reporting software language XBRL.

The authors applied a three-step-research design based on four literature-derived hypothesis and examined all 177 GRI 3.1 A+ reports (2012-13) by coding along 41 variables plus the 84 performance indicators of GRI 3.1 to test accessibility, ability to download, achievability, and the possibility to compare them to older reports.

The results indicate a lack of completeness of GRI’s 3.1 key performance indicators in A+ assured reports, that is made possible due to the reporting flexibility and voluntariness of the guideline. The authors find that the average of disclosed core indicators is 77.66 percent. Single A+ reports disclose even fewer GRI core indicators that B+ reports, which challenges the validity of the assurance system of GRI 3.1.

In this study the (core) indicators were taken as given by GRI 3.1; the quality of the indicators was not measured or weighted.

Implications may emerge for redesigning non-financial reporting guidelines.

By critically indicating possible weaknesses of the GRI 3.1 guidelines the authors aim to contribute to a more transparent and effective non-financial reporting.

As an increasing number of contributions criticize the credibility of non-financial reporting and also GRI’s role, the research for the first time provides empirical evidence of the shortcomings of CSR and sustainability reporting regarding comprehensiveness, accessibility, and comparability.

Though enormous research studies were conducted on corporate environmental responsibility (CER), few of them could empirically justify how CER helps to improve firm’s competitive advantage and firms are still hesitant to incorporate CER with their business strategy at present. The purpose of this paper is to theoretically and empirically explore how the CER strategy could help the firm to gain competitive advantage in Chinese context, particularly in terms of achieving brand sustainability (BS).

In this study, 310 listed companies in China were chosen as research sample. First, the CER strategies were classified into developing eco-friendly products, adopting EMAS or other eco-management, enhancing the impact of CER through value chain and charitable CER. Second, BS is constructed as two dimensions, i.e. resource-acquisition and consumer impact. Accordingly, this paper analyzed the relationship between CER and BS with regression model analysis, taking account of several moderating and control variables.

The results indicate that CER strategies have positive effect on BS. Among all CER strategies, developing eco-friendly products and charitable CER undertakings are the most effective ones to promote BS performance. Also, the paper found that the length of time in adopting CER strategy moderates the effect of CER on BS. The empirical evidence proves that CER strategies could enhance the brand value in terms of BS and help the company to gain competitive advantage.

First, most of our samples are of the state-owned enterprises, so our assumption might not be applicable to other types of business. Second, corporate social responsibility (CSR) communication is an important factor in the relation between CSR and corporate performance, but it is not taken into account in this study. Third, the difference in industries and ownership in this research is out of concern.

As this paper has provided empirical evidence to reveal the effectiveness of different CER strategies, firms in China could be more motivated to undertake CER not only for the sake of environment but also for their brand value and competitive advantage. More importantly, this paper could be a valuable reference for the firms in China to choose suitable and effective CER strategies, as proved in this study, to gain competitive advantage in the market.

At first, while public environmental awareness has improved gradually, we introduce the BS concept to explain how the CER strategies affect CCA. This approach gives us another perspective to highlight the relationship between these two constructs. Second, we conducted our research from practical perspective to explore how to apply the CER undertakings as the company’s strategy. Third, we conducted our empirical research in Chinese context, which will enrich the theoretical CER and CSR literature.

The ongoing reforms in the Nigerian banking system have resulted to mega banks, driven by advanced competition. This has raised concerns about their social and environmental performance. The purpose of this paper is to agitate for the prioritization of corporate social responsibility (CSR) as the foremost condition for banking stability in the reforms.

This paper draws largely from the theory of CSR, and reviews pertinent policies and practices in the Nigerian banking system.

The paper identifies self‐induced vices, regulatory laxity, inauspicious macro‐economic environment, and endemic corruption in the economy as the major constraints to the discharge of CSR in the Nigerian banking system.

It may be necessary to restructure the Central Bank of Nigeria to clearly separate the roles of banks' supervision from fiscal policy management for a more effective economic, social and environmental viability of the banking system. Furthermore, the banking system should focus less exclusively on shareholders and financial measures of success to include all stakeholders' relationships in their mission to sustain competitive success in the future.

It is imperative that external regulation should be blended with conscious self‐regulations by the banking institutions for the reforms to effectively include the delivery of CSR. This should be anchored on effective corporate governance in the banking institutions in the system.

The purpose of this paper is to provide a literature review of the underdeveloped stream of research that analyses corporate reputation as an outcome of corporate social responsibility (CSR) reporting.

The author systematically reviews the theoretical and empirical literature on the CSR reporting-reputation relationship, identify several gaps in the body of knowledge and provide new lines of study to develop this relevant stream of research.

The literature review demonstrates that CSR reporting is especially useful to generate corporate reputation. The justification for this idea is provided by as many as five theoretical approaches, while the management of corporate transparency, information quantity and information quality is shown to be crucial to the success of CSR reporting.

The value of the paper resides in making the rather underdeveloped, heterogeneous and inconclusive literature on the CSR reporting-reputation link more accessible to CSR reporting scholars and practitioners. At the same time, suggestions are provided for future research that would contribute to improving the knowledge on the relationship between CSR reporting and corporate reputation.