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This paper aims to examine the multiplicity of corporate social responsibility (CSR) standards, explaining its nature, dynamics and implications for multinational enterprises (MNEs) and international business (IB), especially in the context of CSR and global value chain (GVC) governance.

This paper leverages insights from the literature in political science, policy, regulation, governance and IB; from the own earlier work; and from an inventory of CSR standards across a range of sectors and products.

This analysis’ more nuanced approach to CSR standard multiplicity helps distinguish the different categories of standards; uncovers the existence of different types of standard multiplicity; and highlights complex trends in their evolution over time, discussing implications for the various firms targeted by, or involved in, these initiatives, and for CSR and GVC governance research.

This paper opens many avenues for future research on CSR multiplicity and its consequences; on lead firms governing GVCs from an IB perspective; and on institutional and market complexity.

By providing overviews and classifications, this paper helps clarify CSR standards as “new regulators” and “instruments” for actors in business, society and government.

This paper contributes by filling gaps in different existing literatures concerning standard multiplicity. It also specifically adds a new perspective to the IB literature, which thus far has not fully incorporated the complexity and dynamics of CSR standard multiplicity in examining GVCs and MNE strategy and policy.

This study aims to analyze the relationship between companies’ business ethics (BE) and corporate social responsibility (CSR), with particular reference to policies toward employees, with the aim of understanding if and how the two concepts are linked and to foster a better management of the company-employee relationship through BE and CSR policies.

Through a content analysis, the authors study three issues related to employees disclosed in Code of Ethics (CE) and CSR report of a sample of Italian companies. Next, using a multivariate regression model, the authors examine the relation between the BE and CSR initiatives, related to employees.

The findings show that CE and CSR initiatives are negatively related. They are distinct concepts, but since the authors find that they are connected, they must also be considered in terms of their mutual dependence. To standardize practices toward employees in a code may induce the need to establish additional corporate social responsibility initiatives that elicit legitimate stakeholder satisfaction.

The analysis focuses on employees, whereas several other CSR aspects that can be explored. Furthermore, additional investigation (through questionnaires or interviews) could deepen this analysis. Furthermore, it might be interesting to consider different countries or more variables, such as cultural differences or different regulations.

The results of this research reveal that BE and CSR initiatives require precise and personalized observations to be properly understood; however, as they are linked, they must also be studied in their mutual interdependencies; this can be very useful to define governance bodies and organizational procedures devoted to BE and CSR issues.

This research provides a tool for evaluating and monitoring CSR and BE principles and can be adapted to many business contexts and refer to different stakeholders.

The existing literature on BE and CSR presents opportunities for further study, as these concepts are often studied without insights into their mutual impacts.

This study aims to examine whether sport companies that promote gender equality through femvertising, an advertising trend that empowers women and confronts gender stereotypes, actually support women’s rights with institutionalized approaches to challenge gender issues. Some sport brands even have won awards for their femvertising efforts, however, not all of them have modified their policies and programs to support gender equality. Sport femvertising can be a new area for CSR-washing and this study investigated this potential.

Utilizing a content analysis, this study compared sport brands' (award-winning vs non-award-winning) level of engagement in internal and external CSR activities regarding gender equality. Sport brands’ CSR attempts and number of women in leadership positions were analyzed through companies’ CSR reports, annual reports and websites.

Only few differences between two groups (award-winning vs non-award-winning) of sport brands were observed regarding their gender equality CSR engagement. In some cases, non-award-winning sport brands had a greater percentage of women in leadership and practiced more internal gender equality CSR.

This paper provides valuable information about the potential of femvertising as an advertisement, as well as CSR strategy. Results of this study broaden our understanding of how sport companies embraced this advertising/CSR technique and the repercussions. Findings provide guidance for sport marketers who seek to improve their brand image through femvertising.

Amidst burgeoning attention for global value chains (GVCs) in international business (IB), this paper aims to identify a clear “missing link” in this literature and discusses implications for research and corporate social responsibility (CSR) policy-making and implementation.

The paper combines an overview of relevant literature from different (sub)disciplinary fields, with insights from practitioner and expert interviews and secondary data.

Because IB GVC research stems from a focus on lead firms and their producing suppliers, it lacks attention for intermediary actors that may significantly impact the organization of production in general, and firms’ CSR commitments in particular. Import intermediaries are often “hidden” in GVCs. This paper indicates the emergence of GVC parallelism with “frontstage” chains managed by lead firms and increasingly exposed to public scrutiny following calls for transparency and CSR, and “backstage” ones in which buyers and intermediaries operate more opaquely.

This study points at salient yet little known practices and actors that influence the organization of production and the implementation of CSR policies in various ways, and therefore offers ground for reflection on the design of proper supply chain and CSR policies.

This study exposes a hitherto neglected category of actors in GVCs and broader IB research and discusses implications, relevance and areas for further investigation. An illustrative example explicates the importance of carefully considering this “missing link”. The study emphasizes the need for further study into ways in which both lead firms and intermediaries deal with contradicting demands of implementing CSR policies and offering competitive prices with short lead times.

This study examines the internationalization effects of corporate social responsibility (CSR) reporting, specifically aiming to identify and compare the CSR reporting practices of large US multi-national corporations (MNCs) and their Polish subsidiaries.

Based on content analysis and using a disclosure index, the authors examined the CSR information posted on, or linked to, the corporate websites of a sample of 60 US-based MNCs and their subsidiaries operating in Poland.

The findings indicate that US companies, despite operating in a less regulated environment, had more extensive disclosure than their Polish subsidiaries and covered more CSR-related topics. CSR disclosures within the US subsample were analogous in volume and detail. By contrast, only about half of Polish companies provided CSR disclosures, which were more diverse in volume and in the types of activities disclosed. The authors did not find a significant positive correlation between the CSR disclosures of the two subsamples.

The study contributes to the literature on internationalization processes and sustainability practices. It provides insights into the CSR reporting of companies located in Central and Eastern European countries. The findings also have implications for policymakers in incentivizing the enhancement of the reporting disclosure practices of companies.

The purpose of this study is to critically synthesize and integrate conceptual and empirical research on the behavioral perspective on corporate social responsibility (CSR) and explain why it is useful and necessary, especially in the wake of the COVID-19 pandemic. The authors explain why CSR can result in both positive and negative outcomes and provide future research directions and recommendations for practice and policymaking.

This study focuses on critical literature review and synthesis.

CSR policies in response to COVID-19 are created by organizations but are implemented by individual employees. The way employees perceive and react to CSR actions are key determinants of CSR’s implementation and success. CSR can be embedded within or peripheral to a firm’s core functioning. While embedded CSR is linked to several positive outcomes if correctly implemented together with employees, peripheral CSR is linked to “the dark side” of CSR and can result in negative employee outcomes.

Using the backdrop of the COVID-19 pandemic, the authors detail types of CSR actions that governments and organizations can implement and their relative effectiveness; why “one size fits all” top-down CSR does not work; how firms can use human resource management practices to re-engage employees through finding meaning in work; and the “dark side” of CSR.

Using the backdrop of the COVID-19 pandemic, the authors detail types of CSR actions that governments and organizations can implement and their relative effectiveness; why “one size fits all” top-down CSR does not work; how firms can use human resource management practices to re-engage employees through finding meaning in work; and the “dark side” of CSR.

CSR research has focused mostly on why and when firms choose to engage in CSR. A behavioral perspective on CSR facilitates, through an employee-centric conceptual framework, a deeper understanding of when and why employee reactions lead to positive and unintended negative outcomes, especially during the COVID-19 pandemic.

Sintetizamos críticamente e integramos la investigación conceptual y empírica sobre la perspectiva conductual de la responsabilidad social corporativa (RSC) y explicamos por qué es útil y necesaria, especialmente a raíz de la pandemia del COVID-19. Explicamos por qué la RSC puede dar lugar a resultados tanto positivos como negativos y sugerimos propuestas para investigaciones futuras y recomendaciones para la práctica empresarial y la formulación de políticas.

Revisión crítica y síntesis de literatura.

Las políticas de RSC en respuesta a COVID-19 son creadas por organizaciones, pero implementadas por empleados. La forma en que los empleados perciben y reaccionan a las iniciativas de RSC es clave para la implementación y el éxito de la RSC. La RSC puede integrarse o ser periférica al funcionamiento central de una empresa. Si bien la RSC integrada está vinculada a varios resultados positivos si se implementa correctamente junto a los empleados, la RSC periférica está vinculada al “lado oscuro” de la RSC y puede generar resultados negativos para los empleados.

La investigación de la RSC se ha centrado principalmente en cuándo y por qué las empresas eligen participar en la RSC. Una perspectiva conductual de la RSC facilita, a través de un marco conceptual centrado en los empleados, una comprensión más profunda de cuándo y por qué las reacciones de los empleados a la RSC conducen tanto a resultados positivos como a resultados negativos no deseados, especialmente durante la pandemia de COVID-19.

Utilizando el telón de fondo de la pandemia de COVID-19, detallamos (1) los tipos de acciones de RSC que los gobiernos y las organizaciones pueden implementar y su relativa efectividad; (2) por qué la RSC de arriba hacia abajo y de “talla única” no funciona; (3) cómo las empresas pueden utilizar las prácticas de gestión de recursos humanos para volver a involucrar a los empleados mediante la búsqueda de significado en el trabajo; y (4) el “lado oscuro” de la RSC.

Sintetizamos e integramos criticamente a pesquisa empírica e conceitual sobre a perspectiva comportamental da responsabilidade social corporativa (RSC) e explicamos por que ela é útil e necessária, especialmente após a pandemia do COVID-19. Explicamos por que a RSC pode levar a resultados positivos e negativos e sugerimos propostas para pesquisas futuras e recomendações para práticas de negócios e formulação de políticas.

Revisão crítica e síntese da literatura.

As políticas de RSC em resposta ao COVID-19 são criadas por organizações, mas implementadas pelos funcionários. O modo como os funcionários percebem e reagem às iniciativas de RSC é a chave para a implementação e o sucesso da RSC. A RSC pode ser integrada ou periférica à operação central de uma empresa. Enquanto a RSC integrada está vinculada a vários resultados positivos se implementado corretamente junto com os funcionários, a RSC periférica está vinculada ao “lado sombrio” da RSC e pode levar a resultados negativos para os funcionários.

A pesquisa em RSC se concentrou principalmente em quando e por que as empresas optam por participar da RSC. Uma perspectiva comportamental da RSC fornece, através de uma estrutura conceitual centrada no funcionário, uma compreensão mais profunda de quando e por que as reações dos funcionários à RSC levam a resultados negativos positivos e indesejados,especialmente durante a pandemia de COVID-19.

Usando o pano de fundo da pandemia do COVID-19, detalhamos (1) os tipos de ações de RSC que governos e organizações podem implementar e sua relativa eficácia; (2) por que a RSC de cima para baixo e tamanho único não funciona; (3) como as empresas podem usar as práticas de gerenciamento de recursos humanos para reativar os funcionários buscando significado no trabalho; e (4) o “lado sombrio” da RSC.

The purpose of this study is to develop a method to assess social performance. Traditionally, environment, social and governance (ESG) rating providers use subjectively weighted arithmetic averages to combine a set of social performance (SP) indicators into one single rating. To overcome this problem, this study investigates the preconditions for a new methodology for rating the SP component of the ESG by applying machine learning (ML) and artificial intelligence (AI) anchored to social controversies.

This study proposes the use of a data-driven rating methodology that derives the relative importance of SP features from their contribution to the prediction of social controversies. The authors use the proposed methodology to solve the weighting problem with overall ESG ratings and further investigate whether prediction is possible.

The authors find that ML models are able to predict controversies with high predictive performance and validity. The findings indicate that the weighting problem with the ESG ratings can be addressed with a data-driven approach. The decisive prerequisite, however, for the proposed rating methodology is that social controversies are predicted by a broad set of SP indicators. The results also suggest that predictively valid ratings can be developed with this ML-based AI method.

This study offers practical solutions to ESG rating problems that have implications for investors, ESG raters and socially responsible investments.

The proposed ML-based AI method can help to achieve better ESG ratings, which will in turn help to improve SP, which has implications for organizations and societies through sustainable development.

To the best of the authors’ knowledge, this research is one of the first studies that offers a unique method to address the ESG rating problem and improve sustainability by focusing on SP indicators.

Corporate social responsibility (CSR) in India includes education, environment, healthcare and rural development. In post-liberalized India, the healthcare sector (services and facilities) has grown in leaps and bounds over last two decades. The purpose of this paper is to reveal and explain the CSR profile of select healthcare companies of India and reveal gaps and scope of healthcare activities with a special consideration towards maternal health.

Primary data are collected from seven listed companies of Goa state which were willing to participate in the study. In total, 67 companies constituting the Healthcare Sector Index of Standard & Poor of the Bombay Stock Exchange are considered as secondary source. Data of 59 companies that come within the threshold of Companies Act, 2013, are studied. CSR guidelines (with a turnover of Rs 10bn or a market capitalization of Rs 5bn or a net profit of Rs 50m) are taken as an initial frame of reference.

In total, 89.83 per cent of these companies have initiatives related to health care. Structured companies (contribute to the company’s overall mission and goals) with CSR policy have committee size varying from three to five directors with an independent director. During 2016–2017, they were mandated to spend Rs 4.2613bn out of which only 74.59 per cent was spent. Geographical spread of CSR initiatives is skewed, with majority of companies focussing on the states of Maharashtra and Gujarat, whereas the states of Odisha and North-Eastern being neglected. The focus areas of CSR are education, healthcare and rural development. The variation of MMR in different states of India is an indicator for corporate as to which state needs more attention. The corporate sector in India needs to focus on SDG3 target of MMR and move towards a newer dimension and direction.

The originality of this paper lies in the recognition of the initiative of Government of India of weaning out CSR activities outside the purview of business sense and towards instilling a social sense in company behaviour. This is a dimensional and directional change in the evolution of CSR practices in companies and countries. To this end, 59 healthcare sector companies under the threshold of Companies Act 2013 were studied and results were outlined.

The purpose of this research is to provide an integrated approach of organizational ecology, population ecology and selection mechanisms within the context of the resource-based view of the firm, evolutionary economics (EC) and transaction cost economics (TCE). It applies this framework to examine the interrelationships between corporate social reporting (CSR) and global reporting initiative.

The methodology for this paper is library-based archival research. It is qualitative and analytically descriptive of prior academic research and published literature on the subject.

CSR has the potential to provide functional credence to corporate social and environmental activities by legitimizing institutionalized corporate norms and behavior.

Accounting scholars have recognized the need for an integrated approach in the social sciences to examine the multifaceted aspects of sustainability development and accounting. This research highlights that sustainability is related to ecosystems, environments, natural resources, demography, population, culture, political systems and history.

The purpose of this paper is to understand how hospitality companies can best explain controversial corporate social responsibility (CSR) activities to consumers who may not agree with the CSR activity. This research explores message framing through emotional and cognitive appeals to influence consumer perceptions of the Gideon Bible in USA hotel rooms. The study uses the theory of deontic justice to measure the impacts of messaging on consumer perceptions of the morality of the Gideon Bible as suicide prevention in hotels and its relation to controversial CSR initiatives.

The study uses an experimental study design via a self-administered survey to analyze participants’ perceptions of the placement of the Gideon Bible in hotel rooms and participants’ attitudes toward CSR initiatives based on deontic justice and religion using different message framing conditions.

Results show that religion was a major determinant of attitude towards the Gideon Bible, but the sentiment analysis also revealed that negative perceptions can be mitigated through message framing via emotional and cognitive appeals. Additionally, the cognitive appeal did impact CSR perceptions, as did identifying as Christian. Moral outrage emerged as a significant moderator for the relationships between message framing, attitudes toward the Gideon Bible and CSR.

This study provides an extension of deontic justice research to examine justice traits in accepting controversial CSR.