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The purpose of the paper is to analyze the dissemination of structural arrangements relating to the Corporate Social Responsibility (CSR) movement within the field of banking organizations in Brazil. The paper is part of the research results to understand the dynamics of institutionalizing CSR, which is understood as a movement of capitalism displacement. The structural arrangements under study are: the specific areas created to address the CSR topic, social balance sheet and links on CSR in organizational websites ‐ considered as “tests” to include organizations in the movement. It was found that there is an isomorphic movement in the field where the major banks take the tests, having the arrangements ‐ and soon the large banks joined the movement, adopting different stances. Wholesale banks, however, have still to do the same thing, which ratifies the process as a search for legitimacy, the core argument of the theory.

The purpose of the paper is to examine five themes arising from definitions of corporate social responsibility (CSR): responsibility to the community and society; promoting democracy and citizenship; reducing poverty and the inequality between rich and poor; employee rights and working conditions; ethical behaviour. The paper also aims to evaluate three important articles on CSR, and investigate conceptual value added, with reference to these five themes.

The paper uses a Hegelian dialectical method to analyse CSR. This method is used to evaluate Friedman's classic 1970 article, the 2004 Christian Aid Report, the 2006 Corporate Watch Report and the conceptual value added aspects of CSR.

The evidence suggests strongly that, irrespective of the subjective will of CEOs, corporate profitability acts as a fetter to authentic social responsibility.

As CSR tends to be reduced to a range of marketing techniques, of varying degrees of sophistication, the paper calls for a discussion on ways in which producers and distributors can become authentically responsible to the societies in which they operate.

An analysis of CSR that employs Hegelian dialectics provides a means of explaining the relevance of the contradictions inherent in contemporary corporate and consumer behaviour. A study of these contradictions helps us to understand the widely reported gulf between the theory and practice of CSR advocates. Such an understanding is likely to be of value to those academics, students and others seeking to theorise, and bring into being, authentic social responsibility.

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.

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.

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.

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

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.

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

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

Author considered the contradiction of Capitalism and its Solution, systemized the concept to newly define Ethics Management and social Responsibility whose various terminologies are used in Domestic and foreign country and compared, analyzed and considered global guideline, standard organization and global Evaluation Model of internationally‐performed Ethics Management on the basis of the concept of new Ethics Management.

The purpose of this paper is to investigate the measurement and monitoring of social responsibility within the management control system (MCS) of an organisation that subscribes to a stakeholder and social responsibility approach and to propose a framework that provides for the integration of the MCS with social accounting and social responsibility aspects.

The paper is based on a case study of a small privately owned New Zealand manufacturing business that subscribes to social responsibility and stakeholder principles.

Overall, the paper finds that the MCS of the case organisation did not measure or monitor social responsibility. Building on the case findings and the literature examined, a framework is proposed that provides for the integration of the MCS with social responsibility. A significant finding is that both formal measurement and informal control are key aspects in developing a MCS that incorporates social responsibility considerations.

The findings relate to a single manufacturing organisation based in New Zealand. Future research could examine different settings (i.e. country, organisation type, etc.) and investigate application of the proposed framework in relation to particular performance measures and controls that organisations may possibly adopt.

Organisations following a stakeholder and social responsibility approach should also consider the design of their MCS.

This paper helps to fill a gap in the literature concerning knowledge about the design and operation of MCSs in relation to stakeholder and social responsibility issues. Few studies in this area have been based on a case study approach. The paper further contributes to the literature by proposing a framework that provides for the integration of the MCS with social responsibility aspects.

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.

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

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.

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.

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.

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.

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.

Corporate social responsibility is a strategic decision whereby an organization undertakes an obligation to society, for example in the form of sponsorship, commitment to local communities, attention to environmental issues and responsible advertising. The impact of organizational decisions on society in the wider sense has been in evidence in the agricultural and food industries in association with merger and takeover activity, environmental pollution, intensive livestock production, hygiene, health and international marketing practices. Social responsibility has been given credibility through the attention given to social issues by the Confederation of British Industry, the European Institute for Advanced Studies in Management and is of immediate relevance to the UK food sector because of the recent initiative of the Institute of Grocery Distribution. First considers social responsibility within a corporate strategy framework and subsequently deals with some theoretical and practical issues in the context of the UK food and agricultural sector.

The purpose of this paper is to identify the types of social responsibility actions that small local retailers implement in their local community and to explore their underlying motivations and perceived benefits.

A qualitative research method is used to explore small local retailers’ social responsibility practices and underlying motivations. Owners/managers of small apparel retailers in the USA were interviewed and their responses transcribed and analyzed.

Findings highlight that local retailers are active in giving back to their community using various means from monetary donations to promotion of community events. Such contributions to their local community are largely driven by their affection for the community, and the motivation is to maintain a good reputation. It was also found that episodes of giving were also triggered externally by customers, local organizations, and local events. Small retailers’ social responsibility contributions to the community are typically not undertaken in an effort to stimulate sales, profits and/or customer traffic. Rather, local retailers find their experiences enjoyable and their contributions build a sense of connection to the community. These retailers enjoy an extra sense of enrichment and perceive social benefits accrued from actively engaging in social responsibility within the community.

Much has been written about social responsibility from a manufacturing and large retailer viewpoint, but there is a dearth of information on small local retailers. This study explores the understanding of small businesses’ social responsibility practices from a local retail perspective and provides valuable insights about retailers approach to social responsibility in relation to their local community.

Corporate responsibility perceptions from stakeholders are becoming more difficult to manage. This is in part because of large amount of social media being projected to stakeholders on a daily basis. In light of this, the purpose of this paper is to examine the relationship between corporate responsibility framing from the social media perspective firm’s performance as defined by abnormal-return (defined as the difference between a single stock or portfolios return and the expected return) and idiosyncratic-risk (defined as the risk of a particular investment because of firm-specific characteristics).

Hypotheses are developed through agenda-setting theory and stakeholder and shareholder viewpoints. The research model is tested using sentiment analysis from a collection of social media from several industries.

The results provide support that three corporate responsibility social media categories (economic, social and environmental-framing) will have different impacts (delayed, immediate) on abnormal-return and idiosyncratic-risk. This study finds differences between immediate (one-day lag) and delayed (three-day lag) associations on abnormal-return and idiosyncratic-risk.

This study also suggests differences between the amount and sentiment of corporate responsibility social media framing on abnormal-return and idiosyncratic-risk. Finally, results identify interaction effects between different corporate responsibility social media categories.

This study aims to point out and try to describe the (missing) link between “responsible practises” (e.g. CSR – corporate social responsibility) and social ontology. This critical gap in the literature may conceivably be a stumbling block to responsible business/political/societal action and its theoretical/empirical understanding and effectiveness; therefore, we can legitimately ask ourselves whether a social ontology-focused approach can be considered relevant to this field of study.

As the role of social ontology has presumably been under-explored despite its foundational importance, a set of germane and adjoining themes has been identified, which can be possibly included in future research projects. An overview of relevant literature is provided, and further analysis and desk research can be drawn from the key notions identified.

It is argued that social ontology – especially the underlying debate in terms of shared agency, collective responsibility and collective intentionality – can be an innovative and promising perspective within business ethics studies. Potentially, CSR management and/or similar responsible practices can re-appraised in similar terms.

This study specifically focuses on some selected key aspects related to the ontological status of social collectives (e.g. groups and organisations), trying to recall the main trajectories/directions of the relevant arguments and debates. More empirical research/pilot case studies validating the approach presented here will be required.

Building on the findings of this study, new emergent research methodologies/theoretical tools will make it possible to explore not so much the ways “responsible” practises are defined (indeed, there seems to be a broad consensus about it), but rather how they are socially constructed, implemented and carried out.

This theoretical work can potentially facilitate a comprehensive inter-/multi-/pluri-disciplinary understanding of the novel links explored, namely, between responsibility, social ontology and the underlying longstanding philosophical issues.

The novel thematic approach outlined in this study can challenge and widen the mainstream approaches about CSR management, e.g. stakeholder management and engagement, social accounting and reporting, SRI (socially responsible investment).