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This paper seeks to explore the integration of social issues in the management of supply chains from an operations management perspective. Further, this research aims to develop a set of scales to measure multiple dimensions of supplier socially responsible practices. Finally, the paper examines the importance of three dimensions of supply chain structure, namely transparency, dependency and distance, for the adoption of these socially responsible practices.

Drawing on literature from several theoretical streams, current best‐practice in leading firms and emerging international standards, four dimensions of supplier socially responsible practices were identified. Also, a multi‐dimensional conceptualization of supply chain structure, including transparency, dependency and distance, was synthesized from earlier research. Using this conceptual development, a large‐scale survey of plant managers in three industries in Canada provided an empirical basis for validating these constructs, and then assessing the relationships between structure and practices.

Multi‐item scales for each of the four dimensions of supplier socially responsible practices were validated empirically: supplier human rights; supplier labour practices; supplier codes of conduct; and supplier social audits. Increased transparency, as reflected in greater product visibility by the end‐consumer was related to increased use of supplier human rights, which in turn can help to protect a firm's brands. Organizational distance, as measured by the total length of the supply chain (number of tiers in the supply chain), was related to increased use of multiple supplier socially responsible practices. Finally, as the plant was positioned further upstream in the supply chain, managers reported increased use of supplier codes of conduct.

As senior managers extend, redesign or restructure their supply chains, the extent to which social issues must be monitored and managed changes. The four categories of supplier socially responsible practices identified help managers characterize their firm's approach to managing social issues. Furthermore, managers must more actively manage the development of supplier socially responsible practices in their firms when the supply chain has more firms; and when brands have stronger recognition in the marketplace.

The paper makes three contributions to the extant literature. First, the construct of social issues is defined and framed within the broader debate on sustainable development and stakeholder management. Second, social practices are delineated for supply chain management, and a set of scales is empirically validated for assessing the degree of development of supplier socially responsible practices. Finally, the link between supply chain structure and the adoption of supplier socially responsible practices is examined. This last contribution provides a basis for understanding, so that managers can extend and reshape current views about how social issues must be managed.

The purpose of this paper is to examine the importance consumers place on various types of socially responsible marketing practices, and whether the level of importance varies by gender, race, and consumers' income.

A survey was designed that asked subjects their attitudes toward the various social marketing practices that were uncovered through an analysis of recent literature from ABI-Inform, Fordham University's Center for Positive Marketing and focus groups. The survey was administered to 232 subjects and included information regarding race, gender, and income. Survey results were analyzed using latent class analysis (LCA). The results of the LCA were used to develop a correspondence analysis map.

The results confirm the importance of key demographic factors (income, gender, and race) in understanding consumers' perceptions of socially responsible marketing.

One limitation is that the sample was collected in Baltimore, Maryland and not entirely representative of the population of the USA. Another limitation is that consumers’ perceptions of socially responsible marketing are only captured at one point in time rather than showing the evolution of a belief.

Marketers need to target their messages carefully if they are promoting socially responsible marketing as a differentiating factor. Understanding how each demographic group responds to these socially responsible marketing messages can assist managers in their promotional efforts.

Limited research has been completed that segments the market with regards to socially responsible marketing options. The research explores these segments by surveying active consumers.

The purpose of this paper is to illuminate light on the assessment of operating efficiency of specialty coffee retailers from the perspective of socially responsible global sourcing. This paper evaluates the impact of socially responsible sourcing on the operating efficiencies of specialty coffee retailers before and after implementing fair‐trade practices and compares the operating efficiencies of fair‐trade coffee retailers to those of non‐fair‐trade coffee retailers.

The paper proposes data envelopment analysis (DEA) to measure the comparative efficiency of seven specialty coffee retailers, relative to prior periods and their key competitors. It develops the Charnes‐Cooper‐Rhodes (CCR) model that is designed to derive weights without their being fixed in advance. The CCR version of DEA is adopted to assess the impact of the coffee retailers' policy initiatives (i.e. fair‐trade practices) on their efficiency and measure the change over time (i.e. before and after fair‐trade practices) efficiency of the coffee retailers. As a post hoc DEA analysis, it also performs non‐parametric rank sum statistical tests for any discernable group differences between fair‐trade coffee retailers and non‐fair‐trade coffee retailers.

The study found that a group of coffee retailers committed to socially responsible sourcing (i.e. fair‐trade) practices tended to perform significantly better than the group which has yet to commit socially responsible sourcing practices with a concern over increased purchasing price. Also, it was found that a premium purchasing price paid to fair‐trade coffee beans did not undermine the coffee retailer's comparative operating efficiency despite its adverse impact on purchasing cost. In other words, a cost increase resulting from socially responsible business conducts might have been offset by the revenue increase resulting from favorable brand recognition attached to social responsibility.

This study is the first attempt to assess the impact of socially responsible sourcing practices on the multinational firms (MNFs) such as specialty coffee retailers' competitiveness and then investigate whether the MNF's commitment to socially responsible sourcing practices can be developed into its long‐term strategic weapon. In addition, it helps specialty coffee retailers formulate future global sourcing strategies by providing the detailed picture of how socially responsible sourcing can impact their competitiveness.

The purpose of the paper is to explore the factors that drive or hinder organisations to implement socially responsible purchasing.

A literature analysis is complemented with empirical data from interviews with 20 private and public Swedish organisations.

The findings from the literature analysis are compared with findings from Swedish organisations. The study finds that in Swedish organisations, the main drivers for socially responsible purchasing include stakeholder influence and organisational values, media and NGOs' attention and employees' concern. The main barriers are a lack of resources for supplier audits, difficulties to ensure that all suppliers fulfil the code of conduct, differences in culture and management style, low levels of social standards and high levels of corruption in some countries of supply, all of which makes assurance practices a very costly enterprise.

Future research could compare socially responsible purchasing (SRP) practices of focal organisations from different countries and deepen the understanding of contextual factors that shape responses of suppliers situated in different regions.

Although exploratory in nature, this study assists managers and public procurers with a greater understanding of the drivers and barriers of socially responsible purchasing, as well as of success factors for integrating social aspects into purchasing practices.

The paper contributes to the limited body of literature on the drivers and barriers for organisations to initiate and maintain the work on socially responsible purchasing.

The purpose of this paper is to examine Millennial consumers’ responses to two corporate social initiative types – socially responsible business practices and corporate philanthropy – in combination with proactive and reactive CSR communication strategies.

A 2 (corporate philanthropy/socially responsible business practices) ×2 (proactive/reactive CSR communication) between-subjects experiment was conducted.

The socially responsible business practices were largely perceived more positively than the philanthropic initiatives. Likewise, greater public-serving motives were attributed to the socially responsible business practices compared to the philanthropy. While philanthropic initiatives were perceived more negatively when communicated reactively, there were no significant differences between proactive and reactive socially responsible business practices.

As an attempt to initiate the comparative examination of the effects of different corporate social initiative types, this study suggests outperformance of the socially responsible business practices type of corporate social initiatives over the resources-giving (i.e. philanthropy) type of initiatives even in the reactive communication setting where reputational threat resides.

This paper aims to propose a taxonomy based on socially responsible practices across supply chains. The authors compare and contrast different socially responsible initiatives in manufacturing supply chains and their effect on economic performance, socially responsible outcomes and manufacturing costs.

This study is based on survey data collected in 262 manufacturing plants located in 15 countries. Cluster analysis is conducted to develop the research taxonomy. Moreover, socially responsible initiatives were compared on a country level. Finally, multiple regressions were performed to identify associations between performance, manufacturing and socially responsible variables.

The taxonomy was constructed based on four socially responsible corporate dimensions (legal, ethical, discretionary and economic). The results identified three clusters of manufacturing organizations that adopt different approaches to socially responsible initiatives across supply chains and their performance.

Previous studies explored the elements and the impacts of the go-no-go decisions in the intersection between CSR and the supply chain. The present study brings new insights by analyzing how socially responsible initiatives in supply chains and their performance are different. Moreover, the sample encompasses 15 countries, and it proposes a taxonomy and directions to support the managers’ decision-making process.

The present work aimed to present the perception of Tunisian professionals towards companies engaged in social responsibility practices and describe the tax evasion strategies of socially responsible Tunisian companies following the coronavirus disease 2019 (COVID-19) pandemic (COVID-19) shock.

A survey was sent to 119 Tunisian tax administration auditors. Data analysis methods principal component analysis (PCA) and regression analysis were used. The data were collected through a questionnaire after the general containment of Tunisia from September 2020 to February 2021. These quantitative data were analysed using processing software (STATA).

Professionals of the tax authorities, particularly those in charge of the audit mission, aim for corporate profitability from the perspective of stakeholders that seek to integrate ethics and social responsibility into companies and consider employee morale a top priority. The results show that highly ethical and socially responsible professionals are far from practising aggressive strategies. Thus, an auditor from the tax administration is far from engaging in social responsibility to justify fraudulent acts. During the COVID-19 period, the role of these professionals was to prevent and detect fraud in the tax sector to fight corruption and investigate taxes based on sound regulations.

The results are consistent with optimal taxation theory, which postulates that a tax system should be chosen to maximise a social welfare function subject to a set of constraints. Professionals seek to make taxation much simpler for taxpayers by providing advice and consultation to manage tax obligations. The minimisation of tax or the play of tax values requires expertise in the field to respect legal constraints. Therefore, these professionals play a crucial role in tax collection, as the professionals' advice and suggestions can influence taxpayers' decision-making.

In recent years, academic researchers, policy makers and the public have become increasingly interested in corporate tax evasion behaviour. At the same time, companies are under increasing pressure to integrate CSR into the companies' decision-making processes, which has led to increased academic interest in CSR. Opportunistic tax minimisation reduces state resources and funds needed for government programmes to improve the social welfare of the entire community. This study represents an overriding concern not only for legal and tax authorities and companies, but also for shareholders and stakeholders.

The authors' study contributes to the existing literature by determining the state of play on corporate social responsibility (CSR) practices amongst Tunisian tax authorities' professionals. In Tunisia, an executive of the tax authorities in charge of the verification mission is required to verify the proper application of the accounting and tax legislation in force, follow up on tax control operations on declared taxes and validate the sincerity of the accounts. This study focussed on the tax evasion of companies engaged in social responsibility practices according to the judgements of Tunisian tax authorities' auditors during the global COVID-19 pandemic.

Corporate social responsibility (CSR) does not always create added value. Depending on the employee attributions to a socially responsible organisation, it can lead even to negative behaviour. One of the dangers discussed in this article is the employees’ turnover intentions. To analyse the relationship in-depth, it is important to identify phenomena that could be significant to the strength of the relationship between the employees’ attributions to socially responsible organisations and the turnover intention. Organisational justice can be considered as such a phenomenon. This article is aimed at analysing the relationship between employees’ attributions to socially responsible organisations, organisational justice and turnover intention in a post-Soviet country context.

The study involved 83 employees from different socially responsible organisations operating under the United Nations Global Compact and belonging to LAVA (Lithuanian Responsible Business Association). Regression analysis was used to analyse the data.

Employees whose attributions to a socially responsible organisation are other-oriented are less likely to have turnover intention and perceive the organisation as fair. The organisational justice perceived by employees does not affect the relationship between the other-oriented attributions and turnover intention.

In Lithuania, CSR is a very new concept and it still lacks evidence-based answers to the issue of sustainable employee–organisation interaction. Although many scholars in Western countries have studied CSR at the macro and micro levels of an organisation, there is still a lack of evidence-based research in post-Soviet countries to assess the impact of organisational social responsibility practices on employees’ behaviour. In addition, researchers have so far done more research into the positive relationship between CSR and employees’ behaviour, and there is a lack of research to answer whether employees’ attributions to socially responsible organisations can have a negative impact on employees’ behaviour, e.g. stimulating their turnover intention.

The purpose of this paper is to examine the theoretical concept of socially responsible pedagogy because it applies to teaching information literacy.

At Weber State University, two librarians use a socially responsible pedagogical approach, combining critical information literacy and visual literacy to teach an undergraduate information literacy course.

Initial results suggest that the course design and the authors’ approach to socially responsible pedagogy are largely successful based on students’ application of course material to a signature assignment in the course.

Data are limited because this approach was only used for two semesters. The authors are aware that a socially responsible information literacy classroom needs quality assessment to help make instructional decisions, evaluate teaching strategies and assist with ongoing student learning. Additional semesters of using this instructional approach will allow for reflection and critical inquiry into the theories and teaching strategies that currently inform instruction. Early implications of using this method of instructional design reflect students’ deep understanding of the importance of information literacy because they explore social justice topics.

The practical implications of this research reveal a theoretical framework for teaching critical information literacy, called socially responsible pedagogy. The theory looks at teaching based on the “spirit” of the course, which is the promotion of equality. It also looks at “the art” of designing an information literacy course, incorporating socially responsible pedagogy, culturally responsive teaching and critical information literacy. This study also looks at “the science” of assessment and offers suggestions on how one might go about assessing a socially responsible information literacy class. Moreover, the authors examine how visual literacy helps teach information literacy concepts in the course as students put together a signature assignment that meets both information literacy course objectives and general education outcomes.

This general review of the theoretical concept of socially responsible pedagogy is limited to two semesters of information literacy instruction. In researching these topics, students situate themselves within a diverse worldview and work to promote awareness and advocacy through group presentations.

While librarians are exploring critical librarianship and social justice, many are not using socially responsible pedagogy combined with other social theories and images to help students work through the research process and develop information literacy skills.