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The purpose of this paper is to develop a framework on international corporate social responsibility (ICSR). This ICSR framework would help portray the nature and process of internationalization of CSR activities of a firm. Further, this review paper presents a typology on the internationalization of corporate social responsibility (CSR) activities of a firm.

In this conceptual review paper, the author based upon inputs from a diverse set of the extant literature on international business strategy, resource-based view, stakeholder theory, strategic planning and implementation applied logical argumentation incrementally and sequentially to develop the ICSR framework and subsequently ICSR typology (consisting of archetypes).

This conceptual review paper offers a novel and rich theoretical perspective on an integrated framework on ICSR. This expands the extant theoretical knowledge boundaries on internationalization of CSR. Further, the proposed ICSR framework not only provides insight into the process of internationalization of CSR but also on typology regarding the nature of internationalization of CSR activities of a firm.

There are two major theoretical contributions. First, this is one of the first integrated frameworks on ICSR that encompasses perspectives from diverse literature domains such as business environment, stakeholder theory, resource-based view, bounded rationality, bounded reliability, strategy planning and strategy execution. The second major theoretical contribution is towards categorization of firm international CSR activities based on CSR characteristics and mechanisms of deployment. The author prescribed four typologies for ICSR based upon variances in CSR perspective and CSR management. This ICSR categorization or archetypes is also a theoretical contribution.

The International Corporate Social Responsibility (ICSR framework developed would help both strategy and CSR managers to design ICSR programs and CSR activities of a firm based on a firms’ transferable resources and capabilities, replicable organizational process and activities, strategic focus and expected organizational benefits.

This is the first scholarly work on developing an integrated ICSR framework and ICSR typology (read archetypes). In this review paper, a holistic but comprehensive theoretical perspective on strategy and typology of ICSR has been provided. CSR and strategy managers for the first time would have a tool to design and manage firm international CSR initiatives in an effective and efficient manner.

The growth of the international business is a new global reality of emerging economy firms. The increasing international footprint of business firms is transpiring into firms being embedded in the nest of the international business landscape. corporate social responsibility (CSR) initiatives cater to stakeholders. Given this, it is imperative that International CSR (ICSR) initiatives are undertaken for meeting the expectations of international stakeholders. It is important that ICSR is both efficient and effective. The purpose of this paper is to explicate the concept of ICSR in this study.

This is an exploratory study and for this, a qualitative research approach is applied. Based upon the inputs from the literature a semi-structured open-ended questionnaire is prepared. Non-probabilistic purposive snowball sampling is used to identify experts on ICSR. Qualitative in-depth personal interviews are conducted. The qualitative data is collected by in-depth personal interviews with 31 Indian ICSR experts by using a semi-structured open-ended questionnaire. Data collection was stopped after reaching thematic saturation post 31 interviews. The data is thematic and relational content analysed for seeking an answer to the research questions posed.

The author for explicating ICSR developed a moderated mediation model. The developed moderated mediation model on ICSR is having nine factors, namely – firm ICSR perspective (FICSRP), ICSR practice (ICSRP), CSR planning function (ICSRPF), organisational ICSR commitment (OICSRC), organisational stakeholder inclusivity orientation (OSIO), firm international exposure (FIE), bounded rationality of ICSR practitioners (BRICSRP), ICSR management bounded reliability (ICSRMBR) and nature of ICSR footprint (NICSRF). The author found that “firm outlook”, “CSR planning plus implementation” and “CSR commitment” are the independent variables. While firm “international exposure” and “stakeholder inclusivity orientation” are the mediating variables. CSR bounded “reliability” and “rationality” are moderating variables. The “nature of ICSR” (classified as an island or mixed or extension) is the dependent variable.

This study is set in the context of internationalisation of the emerging economy firms of India. This qualitative empirical research study developed a moderated mediation model on ICSR. There are nine factors in the model, namely, “firm outlook”, “CSR planning plus implementation” and “CSR commitment” as independent variables, firm “international exposure” and “stakeholder inclusivity orientation” as the mediating variables, CSR bounded “reliability” and “rationality” as moderating variables and the “nature of ICSR” as the dependent variable.

Managers engaging in planning and implementation of ICSR initiatives in various foreign countries could best upon this study findings improve the ICSR delivery. Managers in their firms could improve the “firm outlook” to enhance ICSR, undertake increased “CSR planning plus implementation” and “CSR commitment”. Managers could base upon this study results to improve the moderating conditions of ICSR that is CSR bounded “reliability” and “rationality”. Better firm managers “international exposure” and “stakeholder inclusivity orientation” will better mediate ICSR action. All these would finally help the ICSR managers to better deliver the more effective “nature of ICSR”.

A better understanding of ICSR will help foreign managers to develop more efficient and effective foreign CSR initiatives. This will help a better quality of CSR work done in foreign countries. This will help the host country communities and society in general.

This study is one of the first set of studies in the context of ICSR. This qualitative empirical study is also one of the first studies to explicate ICSR through a moderated mediation model consisting of organisational variables such as “firm outlook”, “CSR planning plus implementation” and “CSR commitment” as the independent variables. The ICSR model is composed of the firm “international exposure” and “stakeholder inclusivity orientation” as the mediating variables, CSR bounded “reliability” and “rationality” as moderating variables and the “nature of ICSR” as the dependent variable.

The authors are witnessing the increasing extent of corporate social responsibility (CSR) performance as strategic behaviour specifically in emerging markets. The purpose of this paper is to investigate how multinational companies (MNCs) manage CSR activities in emerging markets to aid their core business activities. In line with this question, the paper aims to develop a theoretical view for deeper understanding of the strategy in CSR practices aiding internationalization. The view is based on a business network perspective highlighting the four concepts of learning, commitment, legitimacy and trust.

The methodology employed is qualitative, based on interviews with involved parties. The case study is about the experiences of a Korean MNC’s CSR strategy when entering into the Chinese electronics industry.

The case illustrates how the Korean MNC committed resources to gain trust and legitimacy that improved their market position. It further manifests that the firm’s CSR strategy was proactive because of the large commitment in several long- and short-term projects towards the society. Investment in social issues like education, environmental problems and communities aided the firm’s entry.

The study has a qualitative and in-depth nature. Future research is needed in order to generalize the proposed theoretical frame.

The study manifests how a MNC employs CSR strategy for internationalization in a foreign market. It shows how managers can undertake different practical CSR measures to enter and expand in foreign markets.

While internationalization of firms is mainly based on their business commitment towards counterparts or business firms, the study shows how CSR strategy and activities towards the society support their businesses.

While internationalization of firms is mainly based on their business commitment towards counterparts or business firms, the study shows how CSR strategy and activities towards the society support their businesses. The study investigates CSR strategy and enlightens activities like education and environmental problems. The study further develops the business network view and includes social aspects. The theoretical view holding the four relationship elements of trust, knowledge, legitimacy and commitment permits deeper understanding of the MNC’s proactive CSR behaviour in new markets.

This study aims to critically evaluate the COVID-19 and future post-COVID-19 impacts on office design, location and functioning with respect to government and community occupational health and safety expectations. It aims to assess how office efficiency and cost control agendas intersect with corporate social accountability.

Theoretically informed by governmentality and social accountability through action, it thematically examines research literature and Web-based professional and business reports. It undertakes a timely analysis of historical office trends and emerging practice discourse during the COVID-19 global pandemic's early phase.

COVID-19 has induced a transition to teleworking, impending office design and configuration reversals and office working protocol re-engineering. Management strategies reflect prioritisation choices between occupational health and safety versus financial returns. Beyond formal accountability reports, office management strategy and rationales will become physically observable and accountable to office staff and other parties.

Future research must determine the balance of office change strategies employed and their evident focus on occupational health and safety or cost control and financial returns. Further investigation can reveal the relationship between formal reporting and observed activities.

Organisations face strategic decisions concerning both their balancing of employee and public health and safety against capital expenditure and operation cost commitments to COVID-19 transmission prevention. They also face strategic accountability decisions as to the visibility and correspondence between their observable actions and their formal social responsibility reporting.

Organisations have continued scientific management office cost reduction strategies under the guise of innovative office designs. This historic trend will be tested by a pandemic, which calls for control of its spread, including radical changes to the office at potentially significant cost.

This paper presents one of few office studies in the accounting research literature, recognising it as central to contemporary organisational functioning and revealing the office cost control tradition as a challenge for employee and community health and safety.

This study aims to examine the impact of Covid-19 on transforming accountability, corporate social responsibility (CSR) and office operation and control. This paper explains how unleashing the rationality of health and safety along with internal CSR made the transformation to telework successfully operable in a periphery of a western multinational corporation.

The study draws upon the theories of governmentality and social accountability. It adopts an interpretative qualitative research approach and uses the case study method. Data were collected from one of the biggest private sector telecommunication companies in Egypt.

This study finds that Covid-19 and its related health and safety discourse represented a good rationale for the western home office to accelerate the initiation of its office transformation plan to reach full working from home policy in a less developed country peripheral subsidiary. Under the guise of CSR, the company spent a large budget to make this transformation quickly operable, while its Egyptian subsidiary is financially distressed. Moreover, the company achieved its objectives from this new rationality as employees currently prefer the telework mode which reduces the company costs in the long run.

The study provides practitioners with evidence and practicable knowledge regarding the impact of Covid-19 on office reconfiguration and the ways used to achieve this in the Egyptian telecommunication sector.

The current study extends the governmentality literature by illustrating that transformation to telework in emerging markets is an operational manifestation of cost reduction and efficiency rationality under the guise of CSR. Moreover, it extends the office transformation literature by bringing early evidence regarding office transition plans during COVID-19 in an emerging market.

The purpose of this paper is to examine the underlying drivers for the development and subsequent discontinuation of stand-alone corporate social responsibility (CSR) reporting in a multinational subsidiary in Bangladesh.

The research approach employed for this purpose is a case study using evidence from a series of in-depth interviews conducted during the period 2002-2010. Interview data are supplemented by examining other sources of information including annual reports, stand-alone social reports and relevant newspaper articles during the study period.

It appears that the stand-alone CSR reporting process was initiated to give the subsidiary a formal space in which to legitimise its activities in Bangladesh where both tobacco control regulation and a strong anti-tobacco movement were gaining momentum. At the start of the process in 2002 corporate interviewees were very receptive of this initiative and strongly believed that it would not be a one off exercise. However, in the face of subsequent significant national policy shifts concerning tobacco control, irreconcilable stakeholder demands and increasing criticism of the CSR activities of the organisation at home and abroad the process was brought to an abrupt end in 2009.

The paper has a number of implications for policy makers concerning the future prospects for stand-alone social/sustainability reporting as a means of enhancing organisational transparency and accountability. In addition the paper discusses a number of theoretical implications for the development of legitimacy theory.

Using the lens of legitimacy the paper theorises the circumstances leading to the initiation and subsequent cessation of CSR reporting in the organisation concerned. As far as the authors know this is the first study which theorises and provides significant fieldwork-based empirical evidence regarding the discontinuation of stand-alone social reporting by a multinational company operating in a developing country. Thus, it extends previous desk-based attempts at using legitimacy theory to explain a decrease (or discontinuity) in CSR disclosures by de Villiers and van Staden (2006) and Tilling and Tilt (2010).

Corporate Social Responsibility is a crucial element of today's company strategies. Today's heightened interest in the proper role of businesses in society has been promoted by increased sensitivity to environmental and ethical issues (http://en.wikipedia.org/wiki/Corporate social responsibility) . CSR is said to be good for society and good for business. Better understanding of the potential benefits of CSR for the competitiveness of individual companies and for national economies can help encourage the spread of CSR practice. Business and society are interdependent. The wellbeing of one depends on the wellbeing of the other, (http://www.societyandbusiness.gov.uk/html) Especially in big companies and corporations it's seen as a vital tool to promote and improve the public image. Companies are called “corporate citizens”. This study concentrates in three companies in Finland: forest industry, banking and market. This paper is a part of a dissertation about company values. Data is gathered by interviewing personnel in the head office and at the local level in companies with multiple hierarchial levels.

This paper aims to analyse the case of a non-governmental organization (NGO) and the possibilities of implementing corporate social responsibility (CSR) strategy and principles in an organizational quality management system (QMS) to reduce the rate of staff turnover and improve the overall excellence of the organization. QMS provides a framework for implementing CSR policy, strategy, activities and culture at all management levels of organization, creating a basis for establishing a sustainable development policy and providing overall employee and management commitment and continuous improvement of the system.

Several research methods, such as literature review, logical and comparative analysis, in-depth interviews, Ishikawa diagram method and organization performance assessment via M. Baldrige excellence criteria, were applied in this research.

The authors came to the conclusion that implementing employee-related CSR activities in an organizational QMS in a long-term period can reduce employee turnover, increase loyalty and commitment and improve the overall process performance in an NGO. The QMS framework allows maintaining, monitoring and evaluating continuous effect and execution of CSR principles, and including CSR strategies in organizational policy.

The research is restricted due to the fact that the authors cannot disclose the name of the analysed NGO because of ethical and confidentiality considerations.

The paper presents an encompassing approach of integration of CSR principles in quality management principles for reducing staff turnover, completing a case study of an NGO.

The aim of the present paper is to study what effect CSR has had on the practice of organizations.

Since the effects of CSR on practice are an understudied topic the paper adopts a single case study design and studies Swedbank. Theoretically the paper approaches the problematic from the perspective of neo institutional theory and stakeholder theory.

If CSR approaches colonize organisational practice, a fundamental shift from a shareholder strategy, to a social harmony strategy may be experienced, i.e. that the current focus on shareholder needs in contemporary organizations is balanced with the needs of other stakeholders. CSR adoption is surprisingly high at Swedbank and the paper thus argues that CSR might change the practice of organizations toward social harmony.

The case study design does not make possible empirical generalizations. Therefore, further research should focus on generalizing the findings. Further research might also conduct case studies by using the adoption framework in other empirical settings.

The paper offers new insight on of the adoption of CSR in organizations and connects this issue to stakeholder theory. Additionally, framing the adoption of CSR from an institutional perspective is also novel.