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From the standpoint of the future of corporate social responsibility, students' perceptions are an important research proposition. Several studies have been conducted to examine this phenomenon, yet sector‐specific studies are rather scant. The primary purpose of this work is to examine students' perceptions regarding social responsibility in the context of the US forest products industry.

A total of 257 graduate and upper level undergraduate students from Oregon State University and University of Montana, pursuing different academic majors, were surveyed to examine the differences in their perceptions of the US forest products industry's success in fulfilling its corporate social responsibilities.

Results suggest that business and forest ecology/environmental science students were least satisfied with industry fulfilling its economic responsibilities. Regarding fulfillment of socio‐environmental responsibilities, forest ecology/environmental science students were significantly less satisfied than any other study major. Additionally, a comparison between male and female students suggested that males and females have a similar level of satisfaction regarding industry fulfilling its economic responsibilities. However, males were found to be more satisfied with industry fulfilling its socio‐environmental responsibilities than females.

Students for the study were not selected randomly and as such the results of the study can, at best, be considered indicative. Study findings have implications for academic curriculum designers as well as for industry policy makers.

This is the first attempt to examine students' perceptions about the social responsibility success of the US forest products industry.

This paper aims to identify and compare the arrangements of innovation capabilities and their correlation with the socio-environmental responsibility of two groups: companies with less socio-environmental concern (Group Gray) and companies with greater socio-environmental concern (Group Green).

Descriptive and quantitative research with 1,322 Brazilian manufacturing companies was conducted. We analyzed (1) the actual arrangement of capabilities and (2) the ideal arrangement of capabilities with the greatest impact on innovation.

Results suggest that there is a difference in the arrangement of capabilities between the two groups. Also, there is a difference between the capabilities that effectively receive the companies' attention and the capabilities that should be valued and developed. Green companies must focus their efforts on Transaction capability, followed respectively by Management, Development and Operation capabilities. Gray companies must focus on Development capability, followed by Management, Transaction and Operation capabilities.

By identifying the ideal capability arrangement, this research provides important information that can guide managers in planning internal strategies for investments, prioritizing management efforts and rearranging capabilities to boost innovation for sustainability.

The purpose of this paper is to establish opportunities for small- and medium-sized enterprises (SMEs) to become environmental businesses. The “Environmental Business” concept refers to a commercial organisation that provides goods and/or services which provide socio-environmental value and which are produced in such a way that the organisation addresses environmental and social problems.

Interviewing and observation were used to conduct a case study of how 30 SMEs prepared for the UK’s Green Deal programme in the West Midlands County, UK. In total, 20 interviews were conducted and 23 field notes were recorded. Based on the literature review, the research enquiry into practice, and the philosophical approach of pragmatism adopted by the research, a “Three Ps” (profit, process and product) analytical framework was established with which to operationalise the environmental business.

The research identifies tactical opportunities that assist SMEs to function as environmental businesses whilst maintaining the traditional focus on economic performance. It also shows the benefits and challenges involved.

The research focused on a case study related to specific sectors (building and energy) within a specific UK region (West Midlands), which limits the generalisability of the results.

The research highlights practical opportunities for SMEs to address existing environmental and social problems through their products and processes and prevent new problems arising due to their operations.

This research represents an initial step in developing a pragmatic implementation model by which SMEs can overcome barriers to being environmental businesses whilst maximising business advantages.

The main purposes of the study were to investigate the ethical banking operations based on the award-winning the UK Co-operative Bank which has successfully brought significant implications on sustaining the nation’s (the UK) socioenvironmental development. The Co-operative Bank operations are conceptualised into a solid ethical banking operations framework (EBOF) to contribute theoretically into enriching the body of the knowledge. Besides, by understanding the EBOF of an ethical banking system, the other banking players like the Malaysian bank can learn from this best practice and gradually shape its operation to become more ethical.

The case study on the UK Co-operative Bank was based on primary data collected through a series of qualitative focus group conducted on 20 senior bank managers who were interested and were supportive of this research project. These experienced respondents are actively involved in the Co-operative Bank’s “Corporate Ethical Policy” formulation, as well as the implementation of this policy into the Co-operative Bank’s daily operations. Besides, secondary data are reviewed to obtain a more comprehensive understanding on the Co-operative Bank. The research began in December 2012 and was completed in August 2014. The main reason the researchers opted for qualitative studies is to comply with the criteria of inductive approach, whereby the final outcomes (EBOF) include the crystallisation of the ethical banking operations, which could be generalised theoretically and empirically.

At the end of the study, EBOF based on the Co-operative Bank’s ethical operations (as the case studied) is constructed. As a conclusion, the Co-operative Bank has done tremendously well in sustaining the UK’s socioenvironmental development, which justifies the reason why the Co-operative Bank has won numerous prestigious awards and is being well recognised nationally and regionally.

The novelty concept of ethical banking is driven by the global socioenvironmental initiative that influences some of the major financial institutions which are proactively and gradually shaping their corporate image in safeguarding the community around the environment. This research has successfully attained the ultimate objective to foster knowledge transfer through learning from the best (from the UK Co-operative Bank) in shaping local (Malaysia) ethical banking.

This study constructs the EBOF based on the Co-operative Bank’s ethical operations that could be empirically disseminated and adopted in other banks’ operations (across the globe). This is aimed in shaping the local banking industry to become more ethical (learning from the best practice of the UK Co-operative Bank) in wealth creation that places high emphasis on socioenvironmental benefits rather than economic gain on profit maximisation alone. Besides, the EBOF contributes and enriches the body of the knowledge about ethical banking operations.

The purpose of the paper is to analyze the dissemination of structural arrangements relating to the Corporate Social Responsibility (CSR) movement within the field of banking organizations in Brazil. The paper is part of the research results to understand the dynamics of institutionalizing CSR, which is understood as a movement of capitalism displacement. The structural arrangements under study are: the specific areas created to address the CSR topic, social balance sheet and links on CSR in organizational websites ‐ considered as “tests” to include organizations in the movement. It was found that there is an isomorphic movement in the field where the major banks take the tests, having the arrangements ‐ and soon the large banks joined the movement, adopting different stances. Wholesale banks, however, have still to do the same thing, which ratifies the process as a search for legitimacy, the core argument of the theory.

The purpose of this paper is to understand what the determinants for integrated corporate social responsibility (CSR) are and how they lead to different means of integration.

In this study, a research methodology based on the multiple case analysis was chosen. The selection of case studies was based on the combined application of literal and theoretical replication. Within the technique of theoretical replication, maximum variation and criterion methods were used. In order to increase the reliability of the results, a research protocol for data collection was defined by combining two different techniques: semi-structured interviews and content analysis of documents and websites.

The integration of CSR depends on three factors: the macro-environment, the competitive context and the management philosophy. In particular, management philosophy is the internal variable on which the type of strategic or operational integration depends.

The main managerial implications arising from the empirical analysis can be summarized as follows: first, external conditions influence the CSR management, but the company’s success is tied to the management philosophy; second, innovative business ideas are related to a proactive management approach to CSR; and third the consistency between the management philosophy and the means for managing CSR is fundamental to integrate CSR into strategic management.

The analysis allows to fill the literature gap related to the strategic integration of CSR (driving factors and means of integration).

Information on scales for measuring dimensions related to consumer concerns over production processes is scarce in the literature. The purpose of this study was to develop a more comprehensive scale for measuring concern over the production process (CPP).

The authors derive the concept based on the results of a bibliographic review, existing certification criteria, an interview with five experts and two consumer focus groups. The authors interviewed 725 frequent beef meat consumers to test the scale.

Statistical tests and purification yielded a final scale with 18 items and six latent variables: animal welfare, traceability, social responsibility, environmental responsibility, legality and sanitation in slaughterhouses. The authors confirmed the nomological validity of the instrument using product involvement as an antecedent construct and attitude related to sustainable consumption as a consequent of CPP.

The research results may lack generalisability. New research avenues are suggested for testing the scale in other cultural contexts and with different groups of consumers and food types.

This study provides insights for cattle ranchers, the industry and the retail sector in formulating communication strategies and product/brand positioning in response to consumer concerns about the production process.

There is no study at present that fully addresses the use of a scale to measure dimensions of production processes. The creation of the CPP scale is a relevant academic contribution that aids in assessing the influence of the environmental dimension in conjunction with other essential constructs.

The purpose of this study is to identify and analyze the set of corporate social responsibility actions of a Brazilian bank as support to the strengthening of an organizational brand. The specific scope is to discuss the reflections of sustainable actions adopted for the recognition of the organization's brand.

A case study, based on Yin, and in‐depth interviews with those responsible for the sustainability department of the studied organization were adopted.

Literature and the understanding of the organization's executives, when compared to actions adopted by Banco do Brasil, allow the conclusion that the set of corporate social responsibility actions reflects, in its instrumental use, the intention of managing answers to social, economical and environmental demands, and in its conceptual use has helped in strengthening the financial institution's brand.

The paper focuses on the set of corporate social responsibility actions adopted by the largest financial institution in Brazil and its relationship with brand strengthening. It is one of the few studies examining the efforts of corporate social responsibility in a bank's brand.

This paper aims to provide a thorough and systematic overview of the academic literature focusing on the role of integrated reporting (IR) and integrated thinking (IT) in achieving sustainable business models (SBMs). The paper discusses whether the incorporation of newer IR systems can facilitate the integration of processes, as well as a better allocation of resources and capital to create long-term value, according to a circular approach.

Based on a database containing 60 publications in English with a publication date from 1990 to 2019, a bibliometric analysis is conducted. Data on publications, journals, authors and citations are collected, verified, cross-checked and examined by applying bibliometric measures.

Bibliometric analysis has identified that IR and IT have determined an evolution in the way companies communicate and create value, facilitating the integration of processes and a better allocation of resources and capital. However, market practice still perceives them as simple reporting tools to meet stakeholders’ needs rather than as critical corporate governance tools.

This study highlights key issues in the past literature on IR and IT to meet SDGs, contributing also to the identification of critical difficulties that companies encounter in attempting to attain sustainable goals.

This document contributes to the existing literature on IR, IT and SBMs through a systematic review of the literature on these topics along with the sustainable development goals perspective. The study, furthermore, attempts to assess the role that the relevant literature attributes to IR and IT in the SBMs architecture.

This study examines the factors which affect the adoption of corporate social responsibility (CSR) disclosure practices in line with Global Reporting Initiative (GRI) guidelines in Brazil's banking industry.

The analysis comprised the deposits (demand and savings), fee income, employee expenses, regulatory capital (Basel ratio) and ownership structure of all Brazilian banks from 2006 to 2017. The sample totalled 1,613 firm-year observations. The authors used three binary regression models (logit, probit and complementary log-log) in order to choose the one that best fits the model proposed. The authors controlled for size, profitability, leverage and liquidity.

The main results show positive relationships between CSR reporting and both savings deposits and fee income. The authors also found that state-owned (foreign private-owned) banks have a positive (negative) relationship with probability of CSR disclosure. A negative relationship was found between CSR disclosure and regulatory capital, indicating that banks are more likely to publish GRI reports as they approach the minimum levels of the Basel ratio.

Some banks may disclose CSR reports which do not adhere to the GRI guidelines; these were not captured in this study.

The estimated model aids understanding of factors influencing CSR disclosure in the banking industry in an emerging economy, which may help bank regulators to adopt new approaches in their supervisory and regulatory roles.

This work is the first to document that both fee income and banks' regulatory capital are related to CSR disclosure. Furthermore, this study investigates the entire banking industry of a Latin American country over the longest and most up-to-date period the authors are aware of.