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Book part
Publication date: 3 December 2003

Ahmed Riahi-Belkaoui

The article hypothesizes that the level of corporate social responsibility affects both the informativeness of earnings and the magnitude of discretionary accounting…

Abstract

The article hypothesizes that the level of corporate social responsibility affects both the informativeness of earnings and the magnitude of discretionary accounting accrual adjustments. The hypothesis exploits: (1) the positive relationship between corporate social responsibility and firms’ risk-return profiles; and (2) managers’ incentives in using discretionary accounting accrual adjustments. Results show that corporate social responsibility is positively associated with earnings’ explanatory power for returns and related to the magnitude of accounting accrual adjustments.

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Advances in Environmental Accounting & Management
Type: Book
ISBN: 978-0-76231-070-8

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Book part
Publication date: 3 October 2007

Dean Neu and Elizabeth Ocampo

The demand for social responsibility accounts are not limited to corporations nor are reporting practices limited to disclosures in annual reports. Organizations such as…

Abstract

The demand for social responsibility accounts are not limited to corporations nor are reporting practices limited to disclosures in annual reports. Organizations such as the World Bank, with lending activities in excess of $22B yearly in at least 64 countries, exert significant influence over how social responsibility is defined and accounted for. The current study examines the provision of social responsibility accounts within the context of World Bank lending activities. Beginning from an in-depth examination of a single World Bank lending agreement in the area of basic education in Latin America as well as 40 semi-structured interviews with field participants, and a series of participant observations, we examine not only how the demand for accountability and social responsibility is satisfied via a complex of written and verbal “accounts” but also the micro-politics of such processes. This analysis highlights how the intersection between World Bank demands and existing information technologies impact on the nature of the provided written and verbal social responsibility accounts.

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Envisioning a New Accountability
Type: Book
ISBN: 978-0-7623-1462-1

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Book part
Publication date: 14 September 2020

Virginia Munro

To determine the new responsibility and new form of CSR required in an evolving ecosystem, this chapter covers the historical evolution of CSR including the various…

Abstract

To determine the new responsibility and new form of CSR required in an evolving ecosystem, this chapter covers the historical evolution of CSR including the various additional labels CSR has attracted, and its many surrogate, complementary, and alternative terms and themes. Some parties still view CSR as just a form of Philanthropy; however, current definitions for CSR involve many components, which have adapted over time. The new CSR definition provided by the European Commission in 2011, for example, mirrors some of the changes created by the inclusion of the sustainable development goals (SDGs) in 2015. The creation of shared and integrated value and the ongoing development of the social enterprise industry are further developments, alongside the growing trend toward B-Corp registration, the increasing emphasis on ‘business-for-purpose’ and the rise of the ‘be the change’ movement. This chapter discusses this journey and reveals how CSR has followed a cycle of social movements through several industrial revolutions. As we head toward the Fourth Industrial Revolution and usher in the new era for Globalization 4.0, this requires new business models, new labels, and new adaptations of CSR. These concepts are introduced in this chapter and developed further in later chapters.

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CSR for Purpose, Shared Value and Deep Transformation
Type: Book
ISBN: 978-1-80043-035-8

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Book part
Publication date: 23 October 2020

Divya Sharma

Educational institutions have long been considered a prerogative of charity with an aim to illuminate the human being with the light of knowledge and a social

Abstract

Educational institutions have long been considered a prerogative of charity with an aim to illuminate the human being with the light of knowledge and a social responsibility for working toward developing a better society. In this era of social responsibility, contribution of educational institutions, beyond transaction, appears to be ignored. This chapter proposes an “Integrated Model for Educational Social Responsibility” and highlights need of giving due recognition to an important section of curriculum in education – The Community Work, named variously as co-curricular activity, extension work, volunteer work, social activity, etc. The chapter has presented a vision for comprehensively uniting the varied social charity efforts that are being put up by various entities in doing the similar kind of work.

The chapter discusses historical perspective on social responsibility, concept of corporate social responsibility and educational social responsibility (ESR), importance of ESR, need for corporate educational social responsibility (CESR), planning and strategizing CESR, process for developing CESR, areas of integration for CESR, approaches for integrating socially responsible curriculum, embedded model for ESR and finally the challenges of integration. The CESR model if envisioned in the right manner can go a long way in not only building a sustainable society but also in developing socially responsible people. There is a need of comprehensive efforts on the same footing where the organizations need to work in parallel rather than opposite to each other.

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International Perspectives on Policies, Practices & Pedagogies for Promoting Social Responsibility in Higher Education
Type: Book
ISBN: 978-1-83909-854-3

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Book part
Publication date: 16 October 2014

Robert W. Rutledge, Khondkar E. Karim, Mark Aleksanyan and Chenlong Wu

Research in the field of corporate social responsibility (CSR) has grown exponentially in the last few decades. Nevertheless, significant debate remains about the…

Abstract

Research in the field of corporate social responsibility (CSR) has grown exponentially in the last few decades. Nevertheless, significant debate remains about the relationship between CSR performance and corporate financial performance (CFP). This is particularly true for the case of Chinese state-owned enterprises (SOEs). The purpose of the current study is to empirically test the relationship between CSR and CFP. We use data for 66 Chinese SOEs listed on the Shanghai and Shenzhen stock exchanges. The results are interesting in that they are not consistent with similar studies using US and other Western market data. We find a significant negative relationship between CSR performance and CFP. The results are discussed in light of the preferential government treatment afforded to Chinese SOEs, and social welfare requirements imposed on such entities. Implications for Chinese policy-makers are discussed.

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Accounting for the Environment: More Talk and Little Progress
Type: Book
ISBN: 978-1-78190-303-2

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Book part
Publication date: 3 August 2020

Ahmed Ankit and Tharwat EL-Sakran

Corporate social responsibility (CSR) as a concept is applicable in public service institutions, where responsibility means that the organization is capable of partaking…

Abstract

Corporate social responsibility (CSR) as a concept is applicable in public service institutions, where responsibility means that the organization is capable of partaking and carving a solution toward urgent social needs. Universities are institutions in which social responsibility emerges not only because of their fundamental mission in the dissemination of knowledge, training, and creation, but also of the enormous challenges they face being a part of a greater society. A university is created to serve its society by graduating people who can contribute to its social and economic development. In recent years, there has been a rapid increase in the number of private universities in the United Arab Emirates (UAE). The academic and professional programs offered by local universities have been developed to follow the revenue-generating practices that are widely used in other different regions of the world. The country has also seen a growing interest in CSR. The chapter investigates the CSR-related evidence as envisaged in UAE and further emphasizes the four levels of responsibilities, namely, academic responsibility, social responsibility, responsibility toward disadvantaged groups, and environmental responsibility, that we can see essential.

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

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Article
Publication date: 30 April 2021

Charles Baah, Yaw Agyabeng-Mensah, Ebenezer Afum and Minenhle Siphesihle Mncwango

Organizations desire to achieve green legitimacy and regulatory stakeholder demands and have been potent in influencing the adoption and implementation of social and…

Abstract

Purpose

Organizations desire to achieve green legitimacy and regulatory stakeholder demands and have been potent in influencing the adoption and implementation of social and environmental responsibilities in current business settings. Perceiving that social and environmental responsibilities that promote social growth and environmental sustainability have shifted from being optional to mandatory for organizations, this study from the perspectives of institutional and stakeholder theories elucidates the efficacy of green legitimacy and regulatory stakeholder demands on the adoption of social and environmental responsibilities at the organizational level and how these variables relate with environmental and financial performance in the context of an emerging economy.

Design/methodology/approach

The study adopted a positivist methodological paradigm, survey research design, a quantitative approach and partial least square structural equation modelling (PLS-SEM) in making data analysis and interpretations due to its appropriateness for predictive research models.

Findings

The results highlighted that desire for green legitimacy and regulatory stakeholder demands influenced the adoption of environmental responsibility, social responsibility, environmental and financial performance. While environmental responsibility positively and robustly influenced environmental performance, social responsibility positively and significantly influenced financial performance. The findings particularly exposed that while environmental responsibility had negative and insignificant effect on financial performance, social responsibility negatively and significantly influenced environmental performance. Moreover, environmental performance was also found to be negatively and insignificantly correlated with financial performance. Based on the results, theoretical and practical implications are explained for policymakers, managers, government authorities and business owners.

Originality/value

The study is among the few to investigate how firms desire to achieve green legitimacy and regulatory stakeholder demands motivate the adoption and implementation of environmental and social responsibilities and its implications on environmental and financial performance in the context of an emerging economy. Although environmental responsibility has received significant attention in past studies, it is mostly considered a subset of corporate social responsibility. Thus, this study is among the first to explore the dimensional effects of corporate social responsibility namely environmental responsibility and social responsibility on performance in the context of an emerging economy and as individual constructs.

Details

Management of Environmental Quality: An International Journal, vol. 32 no. 4
Type: Research Article
ISSN: 1477-7835

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Article
Publication date: 29 March 2021

Ceicilia Bintang Hari Yudhanti and Bambang Tjahjadi

This study aims to examine the effect of company size on social responsibility disclosure. In addition, this study examines the president director's busyness and political…

Abstract

Purpose

This study aims to examine the effect of company size on social responsibility disclosure. In addition, this study examines the president director's busyness and political connections in moderating the association between company size and disclosure of corporate social responsibility.

Design/methodology/approach

The data used in this study were secondary data which included 1,165 observations (company-year). The analysis technique used was multiple regression method and the analysis was carried out by employing STATA software.

Findings

Researchers found that company size has a positive effect on social responsibility disclosure. The busyness of the president directors and companies connected to politics significantly weakens the association between company size and disclosure of social responsibility.

Research limitations/implications

This study uses only one measure of the driving force of social responsibility disclosure

Practical implications

This study contributes to the social responsibility literature by examining the effect of company size on social responsibility. Information on social responsibility disclosure has been carried out by companies in Indonesia; however, it is indicated that only large companies provide sufficient information on social responsibility.

Social implications

Stakeholders can find out information on social responsibility carried out by the company.

Originality/value

Companies with busy CEOs and politically connected firms weaken the association between company size and disclosure of social responsibility.

Details

Asian Journal of Accounting Research, vol. 6 no. 3
Type: Research Article
ISSN: 2443-4175

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Article
Publication date: 13 January 2021

Toussaint Ciza Bugandwa, Eddy Balemba Kanyurhi, Deogratias Bugandwa Mungu Akonkwa and Benjamin Haguma Mushigo

This paper has two purposes. First is to operationalise the concepts of corporate social responsibility (CSR) and trust in the context of a developing country, the…

Abstract

Purpose

This paper has two purposes. First is to operationalise the concepts of corporate social responsibility (CSR) and trust in the context of a developing country, the Democratic Republic of Congo (DRC). Second purpose is to test in a disaggregated perspective the impact of each CSR dimension on trust.

Design/methodology/approach

Data were collected from 264 customers of six banks and processed with exploratory, confirmatory factor analysis and structural equations using LISREL 9.1.

Findings

CSR is found to have five dimensions: legal responsibility, social needs responsibility, product responsibility, environmental responsibility and employee responsibility; trust is found to be a three-dimensional construct: integrity, compassion and partnership. Each CSR dimension has a positive impact on customers' perception of trustworthiness.

Research limitations/implications

Reliability of trust is not high enough, suggesting the need to deepen research in order to find a more adapted CSR scale for banks. The smallness of sample size might have influenced the robustness of our psychometric results. CSR and trust relationships might be analysed in a more enriched framework including service quality, reputation and banks' employee performance as moderating variables. This paper has measured the two concepts from the customers' perspective only. However, both CSR and trust are best understood in a stakeholder perspective. So, it might be insightful to extend future research in a stakeholder orientation perspective.

Practical implications

Banks from developing countries are also concerned with CSR and should invest in it. Clearly, each dimension of CSR should receive enough importance if Congolese banks are to recover their customers' trust. The findings of the study also suggest that banks' customers are aware of the necessity for banks to comply with the country's legislation. Non-compliance can have severe influence on customers' trustworthiness to banks.

Social implications

Financial institutions are generally evaluated through financial indicators. The findings suggest that banks customers and other stakeholders begin a shift towards requiring their banks to invest in social and environmental activities in order to improve their local milieu. These aspects are still very neglected, or adopted only as marketing strategies to improve image, without a true willingness to be socially responsive.

Originality/value

The two concepts are measured in a context where they did not receive enough importance (developing country), hence providing new knowledge in the field. Further, a disaggregated approach allowed understanding the way each CSR dimension impacts trust, which had not been the case in previous research.

Details

International Journal of Bank Marketing, vol. 39 no. 4
Type: Research Article
ISSN: 0265-2323

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Article
Publication date: 7 December 2020

Jason Good, Bryan W. Husted, Itzel Palomares-Aguirre and Consuelo Garcia-de-la-torre

The purpose of this study is to examine and interpret the characteristics of social responsibility in general, and business responsibility in particular, that were evident…

Abstract

Purpose

The purpose of this study is to examine and interpret the characteristics of social responsibility in general, and business responsibility in particular, that were evident during a period in European history that was plagued by widespread social problems and change. Based on that interpretation, the authors explore the lessons those characteristics may have for social responsibility in a contemporary world that is facing similar conditions.

Design/methodology/approach

The paper presents a qualitative analysis of the proceedings of the Bienfaisance Congress held in Frankfurt in 1857, where societal leaders from different nations met to answer the question, who has responsibility for whom, and for what? The authors use grounded theory, as it is operationalized in what is known as the “Gioia template,” to conduct a structured analysis of this particular text, and to in turn produce a theoretical interpretation of how that question was answered.

Findings

The interpretation from this study is that congress participants articulated certain established dimensions of responsibility (individual, organizational, national), as well as one new dimension (international), and did so by differentiating boundaries of responsibility; in turn, the authors suggest that these dimensions and boundaries work together to form a nested system of responsibilities.

Research limitations/implications

There is limited empirical evidence available that documents the variety of responsibility-based initiatives that were being conducted during the 19th century. An analysis of the congress proceedings allows us to gain a better understanding of how the 19th-century world, particularly the upper echelons of European society, approached the question of under what conditions actors in different domains have responsibility for another. While the implications are limited by the analysis of the proceedings of one congress that was attended by elites, they do provide a snapshot of how Europe sought to articulate a system of bounded responsibilities during a time of widespread social problems and change.

Practical implications

Although the nested system of responsibilities framework that emerged from the grounded theory analysis is not applicable to all situations, it should sensitize policymakers and business leaders to the need to address social problems in a systemic way.

Originality/value

The authors both present a systems-based framework for understanding how responsibility is differentiated among actors (individual, organizational, state and international) and demonstrate how a theoretical interpretation of historical documents can be accomplished through the use of grounded theory, as operationalized through the Gioia template.

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