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21 – 30 of over 6000
Article
Publication date: 9 October 2019

Gawon Yun, Maling Ebrahimpour, Prabir Bandyopadhyay and Barbara Withers

The purpose of this paper is to examine the impact of a corporate ethical policy, such as a code of ethics, on the unethical behavior of internal and vendor employees in the…

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Abstract

Purpose

The purpose of this paper is to examine the impact of a corporate ethical policy, such as a code of ethics, on the unethical behavior of internal and vendor employees in the supply chain in India. It also aims to find whether International Standards Organization (ISO) certification of vendors affects the result and any significant relationship between management commitment and unethical behavior can be supported by the findings as well.

Design/methodology/approach

Empirical analyses were conducted on a survey consisting of 43 questions comprising 181 valid responses. Multiple regression analysis that includes four independent variables – code of ethics, management commitment, supply chain principles and personal values taking unethical behavior as dependent variable – was used to find the significance of the relationship.

Findings

The implementation of a code of ethics, management commitment, supply chain principles and personal values all have a negative association with unethical behavior. Personal values, measuring a firm’s financial aspects for non-compliance to ethical behavior, have a positive association with unethical behavior. The relationships of top management commitment, personal values with internal employees’ unethical behavior are significant. The significant relationship between management commitment and unethical behavior can be supported by the findings as well. It was also found that ISO certificates and firm size as the control variables did not have any effect on the relationship between the independent variables and unethical behavior. The analysis also shows that ISO 26000 certificate, the international standard for socially responsible operations, does not impact this relationship.

Research limitations/implications

Measuring substantial managerial effort for corporate social responsibility (CSR) practices by asking questions like, “how committed employees think top management is to social responsibility,” may not fully measure substantial managerial effort for CSR practices. To improve the results of the current study, future research can use the CSR index or disclosure as a measure to better reflect management commitment and practice for social responsibility. Second, the current study is limited to measuring how many occurrences of unethical behavior are witnessed by employees instead of what specific unethical behavior is more often witnessed. Considering India has the second largest population in the world, 181 responses may not represent the true practices in the business environment in India for generalization.

Practical implications

The findings suggest that management should put more of an emphasis on improving the commitment of upper-level managers to decrease the overall unethical practices of their employees. The study finds that employees’ personal values influence their ethical behavior. Therefore, communications and training of employees at all levels should emphasis on improving personal values.

Social implications

Businesses should influence academics to incorporate personal value building in course curricula. The Indian CSR law should incorporate the holistic view of CSR taking care of needs of all stakeholders under the provision of the regulation. In 2015, India became the first country in the world to legislate CSR practices in corporations but it misses the opportunity to sensitize the management and employees on ethical practices as it mainly identified philanthropic expenses as mandatory CSR spending and silent on ethical business practices.

Originality/value

The present study contributes to the literature by bringing supply chain context to the effect of different factors on unethical behaviors and interaction of internal and vendor firms in terms of ethical practices. There are several studies on business ethics in different countries including China, but in the case of India similar studies are not much. The present study fills the gap.

Details

Benchmarking: An International Journal, vol. 27 no. 1
Type: Research Article
ISSN: 1463-5771

Keywords

Article
Publication date: 29 October 2019

Aparna Bhatia and Binny Makkar

This paper aims to examine and compare the nature and extent of corporate social responsibility (CSR) reporting practices of companies in developing (BRICS [Brazil, Russia, India…

3094

Abstract

Purpose

This paper aims to examine and compare the nature and extent of corporate social responsibility (CSR) reporting practices of companies in developing (BRICS [Brazil, Russia, India, China and South Africa]) and developed (the USA and the UK) countries.

Design/methodology/approach

Content analysis is conducted on the annual reports and websites of 325 companies listed on stock exchanges of developing markets and of developed markets (Brazil – IBrX 100, 46 companies; Russia – Broad Market Index, 50 companies; India – BSE 100, 50 companies; China – SSE 180, 29 companies; South Africa – FTSE/JSE All Share index, 50 companies; the USA – NYSE 100, 50 companies; the UK – FTSE 100, 50 companies). Descriptives are used to calculate company wise and item wise scores. T-test analysis is applied to check for significant differences between mean scores of developing and developed countries.

Findings

The findings of the study reflect that developed countries have higher CSR disclosure scores than developing countries. Overall, mean CSR disclosure score of developed countries is 53.5%, followed by that of the developing countries at 49.4%. Developed countries take lead in CSR disclosure for all the five categories, namely, human resources, community, environment, customer and product and others. The results of independent sample T-test suggest that mean disclosure score of developing nations is significantly different from developed nations.

Practical implications

As suggested by the results, the gap in the CSR disclosure scores between developing and developed group of countries is not an alarming one. However, developing countries should practice CSR in spirit and not just in letter. Focus should not be on just filling the pages in black and white, rather the essence of CSR should be attained for balanced development of the country. For instance, though developing country like India has high score of CSR disclosure in contrast to each of the developed country taken in the sample, yet the country is still battling with several issues such as poverty, over-population, corruption, poor standard of working conditions for the employees and environmental conservation. Sustenance should focus upon renewable sources of energy; efforts of employees should be acknowledged offering flexible working hours; consumer trust should be built by communicating authentic and accurate information about the product. As developing countries encounter several social and environmental problems, companies must endeavor to build a healthy nation keeping in mind the welfare of all stakeholders by practicing CSR.

Originality/value

This study overcomes the limitations of prior cross-country studies by taking a better representative sample with greater number of countries belonging to identifiable group of “developing” and “developed” nations and thus attempts to improve generalization and authenticity of results.

Details

Journal of Global Responsibility, vol. 11 no. 1
Type: Research Article
ISSN: 2041-2568

Keywords

Article
Publication date: 25 February 2014

Linne Marie Lauesen

The purpose of this paper is to investigate how well water companies in four different nationalities and political cultures are engaged in the CSR discourse. This question is…

1254

Abstract

Purpose

The purpose of this paper is to investigate how well water companies in four different nationalities and political cultures are engaged in the CSR discourse. This question is relevant after more than 20 years of privatization of the public administration's bureaucracy and its adoption of management styles, behaviours and thinking from the private business sphere. This paper seeks to critically examine how water companies take part in the CSR discourse, by which institutional mechanisms this managerial “thinking” in terms of institutional “logics” has come about, and which adopted “meanings” lie behind.

Design/methodology/approach

The paper shows a qualitatively, ethnographic investigation and discourse analysis of privatized water companies from four different political and market economy nations; small- and medium-sized water companies from the social-democratic state of Denmark; large size companies from the conservative and liberal market economy of the UK; large- and multinational companies from the USA and medium-, large- and multinationals from South Africa. Seven companies are chosen in each country from the smallest to the largest in order to obtain maximum variety and express analytical generalizations across nations and company sizes if possible.

Findings

The findings of the cross-geographical, -political, -market economical study of maximum variety of companies show how institutional logics are transferring from “implicit” CSR towards “explicit” CSR through coercive, normative and mimetic isomorphism: companies that are only engaged in coercive isomorphic “implicit” CSR show a hesitant and resistant engagement, whereas companies engaging in normative and mimetic isomorphic “explicit” CSR translate their discourses in a more authentic way. However, the findings also question the credibility of this authenticity when most CSR-reports from the water companies are made without third party accreditation, without performance indicators and only through narratives that are hard to scrutinize.

Research limitations/implications

The research has limitations towards the discourse analysis, which in Denmark was possible to conduct from both oral texts such as interviews, observation studies and document analysis, whereas in the UK, the USA and South Africa is based only on written texts from documents, CSR-reports, annual reports and written communications between regulators and companies. The research implications suggest a further replication of the findings from a more in-depth analysis of the institutional logics in these companies in the UK, the USA and South Africa by replication of the study from Denmark.

Practical implications

The practical implications of this study suggest a transformation of political instrumentation from rule-setting to incentives making to make public water service companies even more engaged in “explicit” CSR to obtain more authenticity and a higher level of legitimacy in the field compared to the strong tradition of “explicit” CSR seen in the private business sphere.

Originality/value

The originality and value of this research is shown by the empirical findings of the theoretical suggestions by Matten and Moon in how “implicit” CSR is transferred to “explicit” CSR in the privatization of public service companies in the water sector across nations, cultures, political and market economical spheres. It shows through the discourse analysis of institutional logics how institutional isomorphism is prevalent in this sector and how New Public Management systems need to conform from instrumental rule-making to incentive-making to make public service adopt CSR in a more authentic way.

Details

Social Responsibility Journal, vol. 10 no. 1
Type: Research Article
ISSN: 1747-1117

Keywords

Article
Publication date: 11 August 2010

Jorge A. Arevalo and Deepa Aravind

This paper seeks to understand what impact the current economic and financial crisis has had on the business and non‐business sector's corporate responsibility (CR) efforts, as

2833

Abstract

Purpose

This paper seeks to understand what impact the current economic and financial crisis has had on the business and non‐business sector's corporate responsibility (CR) efforts, as well as to describe the critical obstacles being reported to such efforts. It proposes to do this by examining one key CSR initiative, namely, the United Nations Global Compact (GC).

Design/methodology/approach

A two‐part empirical investigation was conducted on a sample of GC participants (US signatories). The first method comprises a comprehensive survey completed mainly by company CEOs. The second approach involves content analysis of CEO statements (extracted from CSR reports – fiscal years 2007‐2009), which describe new strategies for managing under challenging economic and financial times.

Findings

It was found that the CSR efforts of participants of the GC that have integrated their CSR into their policies, programs, performance, and goals, and those with lesser conformity with the active principles of the GC will be affected more by the economic crisis. The paper also reports on the challenges, opportunities, and new strategies for managing during the downturn.

Research limitations/implications

While the study focuses on a relatively small sample of CSR‐driven organizations, it is shared with a framework that investigates CSR initiatives in distress and suggest anchors for future research.

Originality/value

To the best of one's knowledge, this research is the first effort to understand the implications of the current economic crisis on the CSR initiatives of GC participants in the USA. In addition to investigating the practical concerns of managers in times of crisis, our research questions the role of the initiative itself in dealing with these concerns.

Details

Corporate Governance: The international journal of business in society, vol. 10 no. 4
Type: Research Article
ISSN: 1472-0701

Keywords

Article
Publication date: 6 November 2017

Kamalesh Kumar, Giacomo Boesso and Jun Yao

This study draws upon the cultural values model, institutional theory and comparative capitalism to investigate differences in organizations’ approach to stakeholder management…

2564

Abstract

Purpose

This study draws upon the cultural values model, institutional theory and comparative capitalism to investigate differences in organizations’ approach to stakeholder management across country boundaries.

Design/methodology/approach

The authors developed a multi-dimensional scale, following the stakeholder culture framework (Jones et al., 2007) to identify differences in the prevalent stakeholder cultures in the USA, Italy and Japan. Data were collected in form of a questionnaire from managers of 530 companies in the USA, Italy and Japan.

Findings

Results show that there are important differences in the extent to which different stakeholder cultures exist in each of these three countries, and that the prevalence of stakeholder culture types in each country is influenced by the country’s cultural values and institutional arrangements.

Originality/value

Understanding stakeholder management beyond the conventional firm level to a wider institutional setting has important implications for the dissemination of corporate social responsibility (CSR) practices across cultures. Developing an understanding of how organizations’ stakeholder management approaches are embedded in the context of the institutional arrangements that exist in a particular country will lead to CSR practices that are better suited to the specific national context. It may also help in a more widespread acceptance of these concepts and practices.

Details

Review of International Business and Strategy, vol. 27 no. 4
Type: Research Article
ISSN: 2059-6014

Keywords

Article
Publication date: 7 November 2019

Zhengyong Zhang and Hong Chen

Because corporate social responsibility (CSR) reports in China are surging in quantity but are low in quality, impression management in CSR reports has become a hot research topic…

1433

Abstract

Purpose

Because corporate social responsibility (CSR) reports in China are surging in quantity but are low in quality, impression management in CSR reports has become a hot research topic in recent years. This paper aims to research whether and how media coverage affects CSR report impression management and whether CSR report disclosure attributes have different regulating effects.

Design/methodology/approach

Based on the effective supervision hypothesis and the market pressure hypothesis, this study uses Heckman’s two-stage regression model to examine the effect of media coverage on CSR report impression management from the perspective of managers’ self-interest.

Findings

The results support the market pressure hypothesis, which suggest that firms with higher levels of media coverage are more likely to engage in CSR report impression management, and this effect is especially significant in firms with a higher proportion of institutional investor shareholding and more analysts tracking. Further cross-sectional group studies show that market pressure is only present in firms whose CSR reports are subject to mandatory disclosure without third-party assurance or policy-oriented media attention.

Research limitations/implications

This paper does not consider the attention of other forms of media. The findings of this paper has policy implications for a better understanding of the motivation underlying impression management in CSR reports, encouraging voluntary disclosure and assurance to relieve the market pressure from media coverage.

Practical implications

From the perspective impression management of social responsibility report, further understanding the governance role of media coverage. A large number of previous literatures have shown that media coverage has a good supervisory role, but these studies mainly focus on the financial level of enterprises. Media coverage seems to be a “double-edged sword”. While it plays a supervisory role and inhibits earnings management or irregularities at the financial level, it also brings enormous market pressure to the enterprises, which is reflected in the increase of impression management behavior of social responsibility reports at the non-financial level, and this pressure is probably caused by the financial level.

Social implications

Voluntary disclosure and verification of social responsibility reports, as an important mechanism to improve the quality of social responsibility reports, supports the correctness, scientificity and rationality of the current policies of the SFC and the exchange on encouraging voluntary disclosure and verification. In the future, changing regulatory thinking, encouraging voluntary disclosure of social responsibility reports and introducing more independent and authoritative certification agencies should be the direction and focus of policy-making, so that social responsibility reports can play a better role in helping investors make decisions.

Originality/value

From the perspective of impression management of CSR reports, this paper provides evidence regarding the effect of media coverage and its transmission mechanisms. This paper uses China's unique institutional environments to study the impact of different types of media coverage on impression management in CSR reports in emerging market economy. Different from the institutional environment of developed countries such as the USA, mandatory disclosure and voluntary disclosure coexist in CSR reporting in China. The authors provide critical evidence to show that third-party assurance and voluntary disclosure improves the quality of CSR reports.

Details

Sustainability Accounting, Management and Policy Journal, vol. 11 no. 5
Type: Research Article
ISSN: 2040-8021

Keywords

Article
Publication date: 10 June 2020

Fevzi Okumus, Ferhan Kuyucak Sengur, Mehmet Ali Koseoglu and Yusuf Sengur

This study aims to investigate what Turkish Airlines as a global airline company reports for corporate social responsibility (CSR) efforts on its corporate website by developing a…

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Abstract

Purpose

This study aims to investigate what Turkish Airlines as a global airline company reports for corporate social responsibility (CSR) efforts on its corporate website by developing a framework assessing reports of airline companies’ CSR practices.

Design/methodology/approach

Content analysis was conducted on reports, documents and written policies published on the Turkish Airlines corporate website by the end of 2017.

Findings

The research findings suggest that Turkish Airlines publishes numerous reports highlighting their CSR activities. The study results show that Turkish Airlines reports its CSR activities through reports, documents and written policies. While the CSR reporting efforts deal with all CSR areas, the environmental dimension is the mostly emphasized area.

Practical implications

The study provides a model and data-driven analyzes for decision-makers and policymakers.

Originality/value

As one of the first study in the field, this research examines CSR reporting efforts in the airline industry via a new framework developed for airline companies.

研究目的

本论文旨在以一家全球航空公司—土耳其航空为研究对象, 探究其在官网上汇报企业社会责任(CSR)措施, 以开发审视航空公司CSR措施的理论模型。

研究设计/方法/途径

研究方法为内容分析法, 样本内容包括土耳其航空官网上在2017年之前发布的报告、文件、和文书政策。

研究结果

研究表明土耳其航空发布很多强调其CSR活动的报告。分析结果显示土耳其航空通过报告、文件、文书政策等形式汇报其CSR行为。尽管CSR报告涉及方方面面, 但是环境方面是重中之重。

研究实际意义

本论文为决策者和政策制定者提供了模型和数据为基础的分析方法。

研究原创性/价值

本论文作为首个在其领域内探索的文章, 对航空业CSR汇报内容进行审视, 为航空公司搭建了新的理论模型。

关键词

企业社会责任、航空业、可持续性汇报、土耳其航空、土耳其

文章类型 研究型论文

Details

Journal of Hospitality and Tourism Technology, vol. 11 no. 3
Type: Research Article
ISSN: 1757-9880

Keywords

Book part
Publication date: 11 October 2021

Lois S. Mahoney, Daniel R. Brickner and William LaGore

This research is one of the first studies to examine the effects of CSR disclosures on a firm’s decision to purchase back their own shares of stocks. Additionally, the authors…

Abstract

This research is one of the first studies to examine the effects of CSR disclosures on a firm’s decision to purchase back their own shares of stocks. Additionally, the authors examine whether the effect of CSR disclosures is stronger than the effect of CSR performance on the decision to repurchase shares. Examining firms in the United States, the authors find that total CSR disclosures and the CSR disclosures related to the dimensions of social, environmental, and governance are significantly and positively related to the number of shares that a firm buys back. Additionally, the authors find that the effects of CSR disclosures are stronger for total and the CSR dimensions of social and governance than for CSR performance. For the environmental dimension of CSR, both disclosure and performance scores are significant. This research expands our understanding of the impact of CSR disclosure by showing the importance it plays in the decision to buy back stock and implies that firms that repurchase their stock are more socially responsive than firms that do not. Finally, it contributes to the growing literature on how CSR disclosure has a different impact than CSR performance on firm decisions and outcomes.

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-83753-229-2

Keywords

Article
Publication date: 31 December 2015

Hongjoo Woo and Byoungho Jin

Corporate social responsibility (CSR) communication is a strategy to address companies’ goodwill to the society. Based on the institutional theory suggesting the influence of…

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Abstract

Purpose

Corporate social responsibility (CSR) communication is a strategy to address companies’ goodwill to the society. Based on the institutional theory suggesting the influence of environmental factors of companies’ country-of-origins on their marketing practices, the purpose of this paper is to explore and compare the CSR communication practices of apparel firms from different countries.

Design/methodology/approach

As a case study approach, this study investigates six apparel firms’ CSR communication disclosures on the official websites using a content analysis method and the Global Reporting Initiative’s categorial CSR reporting guidelines.

Findings

Findings revealed that the six firms’ CSR communication adoption levels and focusses varied; the USA firms largely focussed on labor issues, while the European firms focussed on environmental issues and the Asian firms centered on social issues.

Research limitations/implications

Although this study has limitations that pertain to case studies in general, this study provides academic contributions to the literature and managerial implications about different CSR focusses and communication activities across countries.

Originality/value

CSR is especially important for the apparel business that highly involves social issues such as labor-intensive production. However, limited research showed how apparel firms are actually communicating CSR. This study was one of the early attempts on this topic.

Details

Asia Pacific Journal of Marketing and Logistics, vol. 28 no. 1
Type: Research Article
ISSN: 1355-5855

Keywords

Book part
Publication date: 3 August 2020

Fred Moonga

There is abundant scholarship on the role of civil society organizations (CSOs) in promoting community and social development in the low-income countries in general, and Zambia in…

Abstract

There is abundant scholarship on the role of civil society organizations (CSOs) in promoting community and social development in the low-income countries in general, and Zambia in particular. However, there is limited scholarship on the role of CSOs in higher education institutions (HEIs), and vice versa, and how the two have become key partners in corporate social responsibility (CSR).

Historically, CSOs were preoccupied with community work partly because of their mandate to help vulnerable people access resources for meeting basic needs, and at times actual provision of these resources. Lately however, these organizations have taken keen interest in generating learning materials and assistance in designing curricula for some HEIs. This has been partly because of their practical experiences in policy and intervention implementation among other issues which position them well to inform curriculum development.

HEIs too, have over time, changed their approach to pedagogical issues from perceiving themselves as the sole generators of knowledge to appreciating partnerships and reflecting on their relationship and contribution to society. The focus of this chapter is on analyzing the relationship between CSOs and HEIs and how these complement each other in CSR.

Details

Leadership Strategies for Promoting Social Responsibility in Higher Education
Type: Book
ISBN: 978-1-83909-427-9

Keywords

21 – 30 of over 6000