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The purpose of this paper is to explore the link between the globalization/adaptation debate and corporate foundation activity within a small subset of such foundations. In the light of this debate, the study analyzes the corporate social responsibility (CSR) approaches of this sample of corporate-owned foundations using the tri-dimensional CSR research model of Arthaud-Day (2005) to articulate the perspective, content and strategic orientations of the companies.

The study selects three different corporate foundations based on internationalization scale and field of activities. A content analysis methodology is applied to the data collected from the official web sites of 24 corporate foundations.

The analysis results show a general compatibility between the subsidiaries and the main branches of the corporate foundations, at least on the conceptual level. However, the practices of CSR activities, targeted stakeholders or content domains differ at the operational level. Nevertheless, local governance is still not totally independent, especially in terms of received funds. Therefore, this study concludes that the internationalization strategies of these corporate foundations are still at a formative stage of transnationalization.

The study explores the three selected international companies and their corporate foundations. Future studies may extend the number of selected industries and companies. Together with increased coverage, future survey studies may help explain the global or local orientations of corporate foundations’ CSR in different domains.

Corporate foundations may extend their transnational strategies to further stages by differentiating between those units that should be managed on a global scale and those that should be managed by local authorities. They may balance the amount of investment in different regions while adopting collaborative governance models to respond to regions where grant applications are not an easy tool for stakeholders to use.

Given the relatively paucity of CSR studies with an international focus, this study contributes to the standardization or localization debate in the international business literature. The study’s originality lies in its attempt to operationalize the theoretical research model and through its use of corporate foundations as the unit of analysis.

The effect of board intellectual capital on non-profit organizational performance in non-western, less developed economies has been an important yet under-researched area. Given that the institutional and business relationships of a board account for the majority of board intellectual capital, the purpose of this paper is to fill the previously mentioned research gap by addressing how the interactions of the two relationships of board directors influence Chinese philanthropic foundation performance.

Following Creswell's (2014) explanatory sequential mixed-methodology, a qualitative study (Study 1) was first conducted to pre-test the assumptions, and then a quantitative study (Study 2) was carried out based on a secondary database of 1,405 Chinese philanthropic foundations to further examine the hypotheses. Several regression models were built for analyzing the results.

Study 1 confirmed that Chinese philanthropic foundations gained greater revenues and hosted more public welfare activities by leveraging the reinforcing or complementary effects of board directors' intellectual capital to improve organizational performance. Study 2 further examined the hypotheses that the interactions of intellectual capital increased the total revenue and public welfare expenditure of the foundations; however, significant positive relationships were only identified in foundations at the local level, and no significant associations were found in those at the national level.

The research indicates that the intellectual capital of board directors may influence the performance of their philanthropic foundations. Thus, Chinese philanthropic foundations should be more aware of the importance of this influence when determining which candidates will join the board.

The study makes significant contributions to the existing knowledge of the development of non-governmental organizations; it incorporates the resource dependence theory and agency theory into understanding how the intricate interactions between the institutional and business relationships of board directors affect foundation performance and how the jurisdiction affiliations act as a boundary condition for such relationships in a non-western setting such as China.

In today's risk society, foundations are essential for sustaining democracies. However, the proof of a value-creating function of foundations is rarely assessed. Therefore, this study uses sensemaking theory and the communication value framework to explore to what extent a foundation achieved its overall mission in tackling societal challenges as opportunities.

This study employs a case study approach of a Swiss foundation. Through 20 semi-structured interviews with key stakeholders, insights about the value-creating function of the foundation were gained, showing how strategic communication activities contributed to the foundation's overall mission in various spheres of action.

The stakeholders overall identified a value-creating function of the foundation. The feedback obtained from the interviews could be structured along the lines of the communication value framework, with minor adjustments, showing that the foundation brought about value through its strategic communication regarding tangible assets (e.g. publicity), intangible assets (e.g. unique reputation), room for maneuver (e.g. renowned network) and opportunities for development (e.g. new formats). However, on each level, value-limiting factors have also been identified (e.g. limited publicity).

This study is the first to employ sensemaking theory to assess a foundation's value-creating function in achieving its overall mission by interviewing direct stakeholders. It is also one of the few studies in the field that analyzes strategic communication of foundations. Thus, this study adds methodological, theoretical and practical knowledge to foundation communication, value-creation and strategic communication management.

In this chapter, we analyze the contribution of two Iberian Foundations to the United Nations Sustainable Development Goals (SDGs; Global Goals). In particular, we studied the case of Eugénio de Almeida Foundation, from Portugal, and Yuste Foundation, from Spain, between 2016 and 2018. To achieve the main objective, three specific objectives were defined: the first one is to understand if sustainability is present in the Foundations Mission, Vision and Values; the second one is to analyze how the activities developed by each Foundations contribute to the SDGs and relate these activities to the SDGs targets and finally to do a comparative analysis of the results of the two foundations. To reach these objectives, we use the case study method based on the analysis of annual reports and websites of the two Foundations and cross-referenced information about the mission, objectives, values and activities developed since 2016 with the specific targets of Global Goals.

This chapter shows that Iberian Foundations contribute to the SDGs, since its mission fits the SDGs as its activities have a strong social nature and aim at sustainable development in the regions where they operate and beyond. However, we do not find the reporting evidence because the Foundations do not provide sustainability reports, nor do they provide sustainability information in their annual reports and accounts, or on their websites.

The study will present contributions at several levels: literature and practice. It makes contributions to the literature on relationships between sustainability practices and sustainability report and the regulation and institutionalization of sustainability practices and reporting for SDGs. Also, our study contributes to a better understanding of the role of Iberian Foundations as partners in achieving the Global Goals and their contribution to the effective, responsible and transparent development of institutions for United Nations 2030 Agenda for Sustainable Development.

An exploration of the global corporate social responsibility (CSR) literature unveils the inadequate focus on two aspects. First, CSR in the context of non-Anglo–Saxon countries and second the pertinent question of “How CSR”. The purpose of this study is to theoretically explore the available CSR literature and empirically assess the CSR implementation in India.

This study offers insights into the mode of CSR implementation in India deriving from an analysis of qualitative data, obtained through in-depth interviews using semi-structured questionnaire with functional leaders of nine Indian Firms.

Observations are made on the different mode of implementation and role of professionals in each mode. The various factors determining the objective of each implementation mode are identified and the rationale behind adopting different mode of CSR implementation is explored.

This study makes five propositions on the rationale and the characteristics of the two predominant CSR implementation modes. Suggestions are also made for further research on corporate (CSR) foundations in India.

Business firms can decide on a suitable mode of CSR implementation based on the preeminence they attach to various factors discussed in the study. The need and importance of focusing on CSR competence in teams is highlighted.

This study attempts to fill the gap in literature pertaining to mode of CSR implementation. This study also contributes to the understanding of the Indian context of CSR.

This paper aims to investigate whether cues of morality can mitigate stock sell-offs in the face of earnings uncertainty prior to earnings conference calls and draws on moral foundations theory to study the effect of universal moral cues (harm/care and fairness/reciprocity rhetoric) and primarily conservative moral cues (ingroup/loyalty, authority/respect and purity/sanctity rhetoric) on market performance.

The study relies on a longitudinal data set of 1,920 firm-quarter observations corresponding to calls held by firms listed on the S&P 500 in 2015 and relies on computer-assisted-text-analysis and event-study methodology to test hypotheses.

The results suggest that cues of universal moral foundations have a mitigating effect on stock sell-offs and are able to create firm value; while cues primarily conservative moral foundations are not found to have an effect on market performance.

This investigation highlights why earnings conference calls may serve as a valuable tool for communicating a firm’s moral inclination and why universal morality may appeal to a wider range of shareholders than primarily conservative morality.

This paper examines the level of mandatory information disclosed by Spanish university foundations on their websites.

A content analysis on the Spanish university foundations' websites is performed based on the mandatory reporting requirements indicated in the Spanish Law 19/2013 on Transparency and Good Governance.

The results of this paper reveal that the amount of mandatory information disclosed by Spanish university foundations remains low. When compared to the prior empirical research, the authors find remarkable differences in the levels of information disclosure. The level of mandatory disclosures by Spanish university foundations is rather low compared to the voluntary disclosure of information by other NPOs. Meanwhile, such differences are smaller when compared to previous studies focused on mandatory disclosures.

This study contributes to the very limited literature focused on the level of transparency of mandatory information of public foundations. Most of prior empirical research examined the level of voluntary disclosures of corporate or fundraising foundations.

The purpose of this paper is to investigate why beginning university Emirati students might believe they are unfairly treated by their instructors. By understanding student perceptions, the learning needs of such students can be better catered for, and learning outcomes enhanced.

An interpretivist approach was taken to investigate a finding from a standardized survey of student satisfaction which showed that students felt they were treated unfairly by their instructors. Focus group interviews were used to uncover the possible reasons why students believed they received unfair treatment.

Interpersonal or interactional unfairness is the type of unfair treatment most often cited by the Foundation students who participated in this study, indicative of the importance of interpersonal relations in the United Arab Emirates (UAE) higher education teaching and learning environment.

Although the study is situated within one Foundations program in the UAE, the imperative for instructors to build positive interpersonal relationships with beginning students is highlighted, as well as the need for curricular transparency and ongoing moderation of grading practices, and the importance of informing students about these practices.

The imperative of building positive pedagogical relationships with beginning university Arab Gulf students is highlighted, as well as the need for transparent practices such as moderation of grades, and explicitly informing students about fair practices.

Drawing on data from faculty instructors, the paper suggests that a deeper, macrosystemic level of educational unfairness may also be at play: that is, the unfairness inherent in the hegemony of English, and the disconnect between the quality of the state school system and the demands of university. Until these educational issues are addressed, perceptions of unfair treatment in Foundations programs in the Gulf are likely to continue.

As higher education continues to undergo expansion and transformation in the UAE, increasing numbers of academic staff from around the world migrate there, and thousands of Gulf students continue to emigrate to study overseas. This paper contributes important insights into Gulf students’ perceptions.

Focusing on the sociological clarification based on structural pluralism, this study explores the degree to which social media users who comment on the news posts of local newspapers use uncivil remarks and words that reflect their moral foundations.

This computer-assisted data collection produces three types of datasets that include numerous social media comments. To explore the association between moral foundations and incivility, both quadratic association procedure (QAP) and multiple regression QAP (MRQAP) are implemented.

The findings suggest that social media users who comment on the news posts of urban-located newspapers tend to use more uncivil words compared to social media users who comment on the news posts of suburban and rural-based newspapers. Individuals who comment on the news posts of urban-based newspapers tend to show a wider range of moral foundation spectrums than those who comment on the posts of rural and suburban newspapers. Lastly, there are significant associations between moral-vice components and incivility in response to urban- and suburban-located newspapers' social media posts.

The employed bag-of-words may not completely capture incivility given that social media users can use nuanced and metaphoric terms instead of explicitly uncivil terms. Even though this study systematically selected local newspapers' social media accounts, the contextual factors of other newspapers in politically slanted communities could be different.

The findings of this study provide meaningful and practical implications for journalists and news reporters. The inherent rudeness and aggressiveness of social media users can drive them to use uncivil and moral-harm words against a particular person or group.

Under the circumstance that fake news and politically slanted news content are widely distributed in the United States, social media users may easily express negative emotions toward news stories or the journalists who post the stories.

Structural pluralism particularly specializes in explaining why and how the contextual factors of news stories differ depending on community complexity. Building on the reasoning of structural pluralism in the social media context, this study investigates the degree to which social media users who comment on the news posts of local newspapers employ uncivil remarks and moral foundation words.

The peer review history for this article is available at: https://publons.com/publon/10.1108/OIR-11-2020-0522.

In this paper, the authors undertake a systematic analysis of multinationality–performance (M-P) literature published in the last decade, when antecedents for internationalization and moderators of the M-P relationship had attained a center stage in international business and international management research. Though M-P relationship is one of the most widely studied topics within international business literature, so far synthesis of the entire theoretical landscape is missing in extant literature.

Through keywords search process, the authors found 111 studies in management literature that look at internationalization, its antecedents, performance of internationalized firms, and moderators of the M-P relationship. The focus of this study is to identify theoretical foundations used to explain the antecedents and moderators in M-P relationship, in order to suggest the future research direction for the field. The authors classify the antecedents and moderators based on their theoretical underpinnings not only to identify commonly used theoretical foundations in the last 10 years of international strategy research but also to highlight potential areas for future research.

The authors’ analysis indicates that research on international strategy in the last decade was dominated by theory testing in the context of developed economies. The authors’ review suggests that majority of the antecedents and moderators in the M-P relationship are anchored within institutional theory, organizational structure, resource-based view, social capital, and upper echelon theory.

The authors’ findings are indicative of a rich research potential of M-P relationship in the contextual research setting of emerging markets while leveraging more diversified theoretical bases and multiple levels of research design.