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Article
Publication date: 20 September 2011

Marinilka Barros Kimbro and Zhiyan Cao

The UN Global Compact (GC) is the world's largest voluntary corporate social responsibility (CSR) initiative. Signatory companies voluntarily agree to abide by the GC ten…

1413

Abstract

Purpose

The UN Global Compact (GC) is the world's largest voluntary corporate social responsibility (CSR) initiative. Signatory companies voluntarily agree to abide by the GC ten principles and explicitly declare compliance with social and human rights, environmental protection, and anti‐corruption practices. Participants commit to CSR and are required to publish a yearly report called Communication on Progress (COP). If firms fail to provide a COP for one year they are labeled “non‐communicating”, and for two years they are “delisted” from the GC. In 2006, the first list of non‐communicating and delisted firms was announced. The purpose of this paper is to investigate the extent by which being a signatory company – that reports COP – reduces information risk, and thus leads to better market returns, lower cost of debt, and lower cost of equity.

Design/methodology/approach

The authors studied the period from the launch of the GC until the first list of non‐communicating firms was made public, investigating the extent by which being a signatory company – that reports COP – reduces information risk, and thus leads to better market returns, lower cost of debt, and lower cost of equity.

Findings

The results suggest that communicating (reporting) firms have statistically significant higher market valuation – lower book to market – than companies that initially agree to participate in the GC but that do not comply with the reporting requirement. Communicating firms also have statistically significant higher ROA, lower cost of debt, lower cost of equity, and lower beta indicating better performance and less risk. The authors also find some evidence that non‐communicating firms might be “free riding” and could have joined the GC to improve their corporate image.

Originality/value

The paper provides evidence of the value of CSR reporting. It is not enough to disclose compliance with CSR, but it is also necessary to account for this through some sort of formal mechanism such as a CSR report. Voluntary disclosures and narrative statements in annual reports will continue to have questionable information content, but standards of environmental reporting, such as the Global Reporting Initiative, not only improve the way in which social and environmental performance is measured, but they also provide evidence of compliance. This paper also presents evidence of the value of voluntary initiatives such as the GC when these initiatives are supported by formal reporting and when accountability/enforcement measures are in place.

Details

International Journal of Accounting & Information Management, vol. 19 no. 3
Type: Research Article
ISSN: 1834-7649

Keywords

Content available
Article
Publication date: 22 February 2013

Chunhui Liu

98

Abstract

Details

International Journal of Accounting & Information Management, vol. 21 no. 1
Type: Research Article
ISSN: 1834-7649

Keywords

Content available
Article
Publication date: 20 September 2011

Kashi Balachandran and Paolo Taticchi

410

Abstract

Details

International Journal of Accounting & Information Management, vol. 19 no. 3
Type: Research Article
ISSN: 1834-7649

Article
Publication date: 1 June 2020

Mohammadreza Akbari and Robert McClelland

The purpose of this research is to provide a systematic insight into corporate social responsibility (CSR) and corporate citizenship (CC) in supply chain development, by…

1700

Abstract

Purpose

The purpose of this research is to provide a systematic insight into corporate social responsibility (CSR) and corporate citizenship (CC) in supply chain development, by analyzing the current literature, contemporary concepts, data and gaps for future discipline research.

Design/methodology/approach

This research identifies information from existing academic journals and investigates research designs and methods, data analysis techniques, industry involvement and geographic locations. Information regarding university affiliation, publishers, authors, year of publication is also documented. A collection of online databases from 2001 to 2018 were explored, using the keywords “corporate social responsibility”, “corporate citizenship” and “supply chain” in their title and abstract, to deliver an inclusive listing of journal articles in this discipline area. Based on this approach, a total of 164 articles were found, and information on a chain of variables was collected.

Findings

There has been visible growth in published articles over the last 18 years regarding supply chain sustainability, CSR and CC. Analysis of the data collected shows that only five literature reviews have been published in this area. Further, key findings include 41% of publications were narrowly focused on four sectors of industry, leaving gaps in the research. 85% centered on the survey and conceptual model, leaving an additional gap for future research. Finally, developing and developed nation status should be delineated, researched and analyzed based on further segmentation of the industry by region.

Research limitations/implications

This research is limited to reviewing only academic and professional articles available from Emerald, Elsevier, Wiley, Sage, Taylor and Francis, Springer, Scopus, JSTOR and EBSCO containing the words “corporate social responsibility”, “corporate citizenship” and “supply chain” in the title and abstract.

Originality/value

This assessment provides an enhanced appreciation of the current practices of current research and offers further directions within the CSR and CC in supply chain sustainable development.

Details

Benchmarking: An International Journal, vol. 27 no. 6
Type: Research Article
ISSN: 1463-5771

Keywords

Article
Publication date: 7 March 2022

Xin Feng, Lei Yu, Weixin Kong and Jingya Wang

With the continuous improvement of social and economic development as well as the rising level of demand for spiritual life, the design of cultural and creative products…

Abstract

Purpose

With the continuous improvement of social and economic development as well as the rising level of demand for spiritual life, the design of cultural and creative products has ushered in new opportunities and challenges. Therefore the research related to cultural and creative products design is an inevitable choice for industrial innovation and market competition. The article aims to analyze the frontier hotspots and trend evolution of theoretical research on cultural and creative design in China by presenting different research fields, personnel and institutions embodied by cultural and creative products, thus providing a forward-looking development reference for China's special cultural and creative product design practice.

Design/methodology/approach

In this paper, the visualized citation analysis tool — CiteSpace V is used to analyze and map the relevant literature of Chinese cultural and creative design in CNKI (Chinese National Knowledge Infrastructure) as the data sources, through bibliometric methods, in order to study the application development of Chinese cultural and creative design and provide reference for the application research of Chinese cultural and creative industries.

Findings

With the improvement of China's comprehensive strength, cultural self-confidence and strategy are being paid more and more attention by scholars; with the future research of China's cultural and creative design theory, cross-integration becomes the future trend; with the gradual maturity of China's cultural and creative design methodology, how to choose the right method for pioneering research is a difficulty for the future development of cultural and creative design; with the continuous development of China's economy, the method construction of innovative cultural and creative industry system becomes the focus of future research; with the continuous progress of science and technology, the integration of emotion and product industry is the mainstream of future development on cultural and creative design.

Originality/value

Through an objective empirical analysis of the development of Chinese cultural and creative products, it will broaden the research horizons of relevant scholars, understand the development direction of China's cultural and creative industries, enrich the design practice application of Chinese cultural and creative products, enhance the understanding of international counterparts on Chinese cultural and creative design research and promote the exchange among international counterparts.

Article
Publication date: 11 June 2021

Weihua Liu, Jiahui Zhang and Siyu Wang

This study explores the influencing factors affecting smart supply chain innovation (SSCI) performance of commodity distribution enterprises, and proposes the…

Abstract

Purpose

This study explores the influencing factors affecting smart supply chain innovation (SSCI) performance of commodity distribution enterprises, and proposes the corresponding framework from the perspective of the application of technology to improve the SSCI performance and make up the research gap in this field.

Design/methodology/approach

A multi-case study method is adopted in this study. Four distribution commodity distribution enterprises A, B, C and D in China are chosen as case enterprises. The interviews with senior management team members are used to collect data. The combination of open coding and axial coding are used to process the data. By testing the reliability and validity, the theoretical framework is summarized.

Findings

First, we find that the technology application cost inhibits SSCI and that the level of technology suitable for enterprise development will promote SSCI. Second, SSCI in structure, management and services can improve the performance and innovation ability of enterprises. Third, the quality of multi-channel integration and degree of customization around customer demand can significantly modify the above effects.

Originality/value

Compared with previous studies, this study reveals for the first time the correlation between the SSCI performance and technology application, SSCI in structure, management and service, providing new ideas for relevant researches on SSCI, and providing new theoretical support for managers' decision-making related to SSCI.

Details

Industrial Management & Data Systems, vol. 121 no. 10
Type: Research Article
ISSN: 0263-5577

Keywords

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