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21 – 30 of over 252000Lærke Højgaard Christiansen and Jochem J. Kroezen
Organizations are increasingly confronted with legitimacy threats related to the perceived social costs of their business activities. Despite a significant amount of research on…
Abstract
Organizations are increasingly confronted with legitimacy threats related to the perceived social costs of their business activities. Despite a significant amount of research on the responses of individual organizations, surprisingly limited attention has been paid to the collective activities firms may engage to address such issues. In this paper, we use institutional theory as a lens for an exploratory case study of Issue-Based Industry Collective (IBIC) action in the alcohol industry. Our findings identify a new organizational form, the IBIC and inspire new research avenues at the intersection of business collective action, social issues, and institutional theory.
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Given the country‐specific characteristics of corporate social responsibility (CSR), there is an increasing interest in studying CSR in developing countries. Such studies play an…
Abstract
Purpose
Given the country‐specific characteristics of corporate social responsibility (CSR), there is an increasing interest in studying CSR in developing countries. Such studies play an important role in broadening people's knowledge of CSR under different economic, social and cultural conditions. The purpose of this paper is to examine the CSR reports (CSRRs) of listed companies in the largest emerging market, namely China.
Design/methodology/approach
Based on a content analysis of 81 CSRRs (2007) of listed companies in domestic security markets of China (the Shanghai Security Exchanges and Shenzhen Security Exchange), the CSR features of Chinese companies are thoroughly evaluated.
Findings
The main findings of the study are as follows. Only 5.05 percent of listed companies published their CSRRs in China, and 4.42 percent of them issued a separate CSRR. Most companies (97.18 percent) use “CSRR” as the name of their stand‐alone CSRRs; 79 percent of companies hold a positive attitude to taking on social responsibilities, while no company holds a negative attitude. Various social issues and stakeholders of companies are addressed in CSRRs. In general, state‐owned enterprises (SOEs) have higher propensity to address most of social issues, which may reflect that SOEs are more politically sensitive than non‐SOEs because most of the social issues are just “political slogans” proposed by the Chinese Government in recent years. However, non‐SOEs have better performance than SOEs in addressing the interests of stakeholders. Meanwhile, industrial firms show higher propensity to address the interests of stakeholders than service firms.
Research limitations/implications
The results of this study indicate that CSR reporting practice is still at an early stage of development in China. Meanwhile, Chinese companies tend to follow the Chinese guidelines in issuing CSRRs rather than adopt international guidelines. In addition, Chinese companies are somewhat politically sensitive in addressing social issues. A major weakness of this study is that the sample only represents the best companies in assuming social responsibilities in China, thus some results cannot be generalized to all Chinese companies.
Originality/value
The paper helps people, especially Westerners, to comprehend CSR in China. To the author's knowledge, this paper is the first of its kind to examine CSR in China.
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This paper serves as an introduction to this special issue of Accounting, Auditing & Accountability Journal; an issue which embraces themes associated with social and…
Abstract
This paper serves as an introduction to this special issue of Accounting, Auditing & Accountability Journal; an issue which embraces themes associated with social and environmental reporting (SAR) and its role in maintaining or creating organisational legitimacy. In an effort to place this research in context the paper begins by making reference to contemporary trends occurring in social and environmental accounting research generally, and this is then followed by an overview of some of the many research questions which are currently being addressed in the area. Understanding motivations for disclosure is shown to be one of the issues attracting considerable research attention, and the desire to legitimise an organisation’s operations is in turn shown to be one of the many possible motivations. The role of legitimacy theory in explaining managers’ decisions is then discussed and it is emphasised that legitimacy theory, as it is currently used, must still be considered to be a relatively under‐developed theory of managerial behaviour. Nevertheless, it is argued that the theory provides useful insights. Finally, the paper indicates how the other papers in this issue of AAAJ contribute to the ongoing development of legitimacy theory in SAR research.
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This paper seeks to explore how corporate social responsibility (CSR) can be effectively built into firm strategy.
Abstract
Purpose
This paper seeks to explore how corporate social responsibility (CSR) can be effectively built into firm strategy.
Design/methodology/approach
By drawing upon classic work in the field, the paper first offers conceptual discussion and then systematically develops a means of incorporating CSR into strategy.
Findings
Common approaches to CSR, such as PR campaigns, codes of ethics and triple bottom line reports are far too removed from strategy. To counter common and generally non‐strategic approaches, a framework is offered which demonstrates that CSR can be linked integrally with strategy, and highlights an approach to consider CSR across six dimensions of firm strategy.
Practical implications
Firms do not have to respond reactively towards CSR nor do they have to struggle with understanding the strategic implications of CSR. The paper demonstrates that examining CSR in the context of firm strategy is both possible and increasingly necessary to developing competitive advantage in the current environment.
Originality/value
The value of the paper rests in the treatment of CSR as an issue that is strategic, rather than one that is problematic or potentially a threat. By doing so, firms are offered a means to take a much more proactive approach to CSR than previously discussed.
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Andinet Worku Gebreselassie and Roger Bougie
The purpose of this paper is to explore the application of advertising variation and repetition strategies in the context of communicating about social issues in least developed…
Abstract
Purpose
The purpose of this paper is to explore the application of advertising variation and repetition strategies in the context of communicating about social issues in least developed countries (LDCs).
Design/methodology/approach
Study 1 used a between-subjects experimental study using 106 students which were exposed to either the varied advertising condition (a negative appeal followed by a positive appeal or vice versa) or repetition condition (two negative appeals). In Study 2, a total of 111 students from Tilburg University and 95 students from Addis Ababa University participated in the study. A random ordering of experimental envelopes assigned the students to one of the following message order conditions (negative appeal–positive appeal, negative appeal–negative appeal, positive appeal–positive appeal and positive appeal–negative appeal).
Findings
Study 1 shows that for many social issues, an advertising variation strategy (a negative appeal followed by a positive appeal) is more effective than an advertising repetition strategy (two negative appeals) in terms of recall. Study 2 builds on these findings by differentiating between taboo and non-taboo issues. This distinction is important because many social issues, such as HIV, domestic violence and child abuse, for instance, are taboo in LDCs. Interestingly, the findings of Study 1 are reproduced for non-taboo issues but not for taboo issues. If an issue is a conversational taboo in a certain culture, then an advertising repetition strategy that only uses positive appeals is more effective than an advertising variation strategy.
Research limitations/implications
The use of students as participants may be a limitation of both studies. Because the reactions of students to specific message appeals may be age-related, concerns regarding the generalizability of the findings are justified.
Originality/value
Overall, the results of this paper provide useful information to social advertisers on when and how to use different types of advertising strategies in LDCs.
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The purpose of this paper is to examine social issue proxy filings by shareholders of US corporations in a period commonly referred to as the “shareholder spring” to understand…
Abstract
Purpose
The purpose of this paper is to examine social issue proxy filings by shareholders of US corporations in a period commonly referred to as the “shareholder spring” to understand who the filers are, what issues are typically the focus of the filings, what the dominant strategy is of various filers and the success rate of proxy-based shareholder social activism.
Design/methodology/approach
Using the shareholder-filed proxy as the unit of analysis, the study parsed the data from 410 proxies to gain insight into the process of shareholder social activism.
Findings
Religious groups, in contrast to large pension and mutual funds, use a small shareholding approach to form coalitions with other stakeholders to gain voting support. Proxies that call for disclosure elicit greater support than those that demand a change in a company’s business practices. If the goal of shareholder social activism is to keep the proxy issue alive from one shareholder meeting to the next, then non-individual proxy filers can be considered successful.
Research limitations/implications
While the study only considered proxies for 250 of the Fortune 500 companies, there is evidence that social activism can succeed if a coalition strategy is used and the shareholder’s motives appear to be legitimately altruistic.
Practical implications
It is important for corporate managers to consider the prevailing shareholder sentiment on social issues because such sentiments largely echo general societal concerns.
Social implications
While the debate is still unsettled on the shareholder versus the stakeholder argument, there is a high level of scrutiny on how a company operates in the larger societal context.
Originality/value
Propelled by the Dodd–Frank law and the shareholder spring movement, certain types of shareholders (primarily religious groups) are quite adept at eliciting support for social issues because of both their legitimacy and by the strategy that they follow.
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Mohammad Alghababsheh and David Gallear
The concept of sustainable supply chain management (SSCM) integrates the environmental and social sustainability dimensions into the management of supply chains. However, the…
Abstract
Purpose
The concept of sustainable supply chain management (SSCM) integrates the environmental and social sustainability dimensions into the management of supply chains. However, the understanding of the management of social sustainability in the supply chain is relatively underdeveloped. This paper, therefore, seeks to explore the adoption, emerging approaches and the (un)intended outcomes of social sustainability in the supply chain as well as supply chain social sustainability in the Arab world.
Design/methodology/approach
This paper systematically reviews 396 peer-reviewed papers on social sustainability in the supply chain published between 1997 and 2020.
Findings
The review identifies and discusses three types of factors influencing the adoption of social sustainability in the supply chain: drivers, enablers and barriers. The review also identifies four main approaches to tackling social issues in the supply chain, namely an internal approach (e.g. internal adaptation), a hands-off approach (e.g. supplier switching), a hands-on approach (e.g. collaboration practices) and a relational approach (e.g. justice). The review also reveals that although addressing these issues can generate positive outcomes, it can also lead to unintended negative outcomes such as increased social violations and the perception of unfairness among suppliers.
Originality/value
This study complements the existing literature reviews on the social dimension of SSCM by not only providing an update of the current literature and shedding light on an emerging approaches (e.g. justice) to tackling social issues in supply chains but also by exposing the unintended negative consequences of tackling social issues, a subject that has largely been overlooked to date.
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– The purpose of this paper is to identify the metrics used in the literature to measure social issues in sustainable supply chains.
Abstract
Purpose
The purpose of this paper is to identify the metrics used in the literature to measure social issues in sustainable supply chains.
Design/methodology/approach
A systematic literature review was conducted to identify peer-reviewed articles containing metrics pertaining to social issues in the supply chain. A structured content analysis of each identified article was conducted to extract the metrics. This analysis provided a basis for a frequency analysis to determine how often the various metrics appeared in the literature. The metrics were also analyzed to determine whether they: simultaneously addressed the other areas of the triple bottom line, namely, environmental and/or economic issues; were quantitative or qualitative metrics; and could be classified as absolute, relative or context-based metrics.
Findings
A total of 53 unique metrics were identified. The analysis of the results showed that a limited number of environmental (3 metrics) and economic (11 metrics) issues were addressed by the metrics as well. A combination of quantitative (39.6 per cent) and qualitative (60.4 per cent) measurements were used. The vast majority of the metrics (90.6 per cent) were further classified as absolute metrics.
Originality/value
This paper presents one of the first in-depth analyses of metrics used to measure social issues in supply chains. This is important because social issues are often overlooked in research focused on performance measurement in sustainable supply chains.
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Rong Wang and Katherine R. Cooper
CSR reporting is an institutionalized practice. However, institutionalization has been primarily examined in the context of limited social issues and largely restricted to the…
Abstract
Purpose
CSR reporting is an institutionalized practice. However, institutionalization has been primarily examined in the context of limited social issues and largely restricted to the presence of CSR communication. The purpose of this paper is to introduce a framework to explore how institutional and organizational factors shape CSR programming in response to an emerging social issue: the global refugee crisis.
Design/methodology/approach
The authors collected corporate social responsibility (CSR) reports from Global 500 Fortune corporations between 2012 and 2017. This study uses content coding and inferential analysis to examine how industry type, headquarters location, and partnership resources are related to programming in the refugee relief efforts.
Findings
The results reveal distinctive patterns from the technology sector and European corporations, with no clear patterns identified among other corporations. The findings indicate that although CSR is an institutionalized practice, CSR program reporting offers fewer insights as to how institutionalization occurs.
Research limitations/implications
Results suggest a preliminary framework for understanding how CSR programming becomes institutionalized and provide implications for how corporations may address emerging social issues.
Originality/value
This study applies an institutional, communicative approach to the context of the recent global refugee crisis, which contributes to theory development through the examination of an emerging social issue. It also extends prior research on the institutionalization of CSR by focusing on programming in response to an emerging social issue over time and suggests the limits of prior claims of institutionalized practices.
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Maria T. Grasso and Marco Giugni
An important wave of anti-austerity protests has swept across Western Europe in recent years. We can thus distinguish between three different types of protest occurring in Western…
Abstract
An important wave of anti-austerity protests has swept across Western Europe in recent years. We can thus distinguish between three different types of protest occurring in Western Europe recently: “old” issue protests, relating to the trade union and labor movement; “new” issue protests, relating to culture and identity issues; anti-austerity protests, emerging directly in reaction to austerity measures and cuts enacted in the current period. Following previous literature, we hypothesize that anti-austerity protests have attracted a new constituency to the streets and that they will be different from both “old” and “new” protests in terms of their social composition, value orientations, and action repertoires. We expect anti-austerity protesters to be on the whole younger, and in more precarious working conditions, to be more concerned with economic over social issues, but also to be considerably less institutionalized and embedded in organizational networks, and to have fewer experiences of previous extra-institutional participation. We test these hypotheses by analyzing a unique and novel dataset containing data from over 10,000 protestors from 72 demonstrations (2009–2013). Our results lend broad support to our hypotheses with the exception of the idea that “precarity” forms a new social base for anti-austerity protests.
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