scholarly journals Does involvement in corporate social irresponsibility affect the linguistic features of corporate social responsibility reports?

2019 ◽  
Vol 27 (2) ◽  
pp. 670-680 ◽  
Author(s):  
Matteo Corciolani ◽  
Federica Nieri ◽  
Annamaria Tuan
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Linguistic Features ◽  
Corporate Social Irresponsibility ◽  
Corporate Social ◽  
Corporate Social Responsibility Reports

Toward a Theoretical Framework of Corporate Social Irresponsibility: Clarifying the Gray Zones Between Responsibility and Irresponsibility

2021 ◽  
pp. 000765032110159
Author(s):  
Cynthia E. Clark ◽  
Marta Riera ◽  
María Iborra
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Theoretical Framework ◽  
Conceptual Clarity ◽  
Corporate Social Irresponsibility ◽  
Corporate Social

In this conceptual article, we argue that defining corporate social responsibility (CSR) and corporate social irresponsibility (CSI) as opposite constructs produces a lack of clarity between responsible and irresponsible acts. Furthermore, we contend that the treatment of the CSR and CSI concepts as opposites de-emphasizes the value of CSI as a stand-alone construct. Thus, we reorient the CSI discussion to include multiple aspects that current conceptualizations have not adequately accommodated. We provide an in-depth exploration of how researchers define CSI and both identify and analyze three important gray zones between CSR and CSI: (a) the role of harm and benefit, (b) the role of the actor and intentionality, and (c) the role of rectification. We offer these gray zones as factors contributing to the present lack of conceptual clarity of the term CSI, as a concept in its own right, leading to difficulties that researchers and managers experience in categorizing CSI acts as distinct from CSR.

Micro-loans and financial performance: a case of a Chinese commercial bank

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jasmine Alam ◽  
Mustapha Ibn Boamah ◽  
Yuheng Liu
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Design Methodology ◽  
Annual Reports ◽  
Content Type ◽  
Overall Performance ◽  
Corporate Social ◽  
Corporate Social Responsibility Reports ◽  
The Relationship

Purpose This study aims to investigate the relationship between a commercial bank’s micro-loaning activity and overall performance over a 10-year period. Design/methodology/approach Quarterly data was obtained from the Wind Database, China Minsheng Banks’s official annual reports and annual corporate social responsibility reports from 2009 to 2019, to test the linear relationship between micro-loan activities and the overall financial performance of the bank. Findings The results of this study empirically demonstrate that there is a positive relationship between increases in micro-loaning activity and the overall performance of the bank. Some key recommendations for the sector are shared in the conclusion of this paper. Originality/value In the financial sector, some corporate social responsibility activities focus on the issuance of micro-loans. It is unclear, however, if this has also served as a means to increase profitability and overall performance for such institutions.

scholarly journals Effects of Corporate Social Responsibility on Firm Performance: Does Customer Satisfaction Matter?

2020 ◽  
Vol 12 (18) ◽  
pp. 7545 ◽  
Author(s):  
An-Pin Wei ◽  
Chi-Lu Peng ◽  
Hao-Chen Huang ◽  
Shang-Pao Yeh
Keyword(s):  
Corporate Social Responsibility ◽  
Firm Performance ◽  
Customer Satisfaction ◽  
Social Responsibility ◽  
Financial Performance ◽  
Interactive Effect ◽  
The United States ◽  
Negative Effect ◽  
Corporate Social Irresponsibility ◽  
Corporate Social

Academic research has shed light on the empirical relationships among a firm’s corporate social responsibility (CSR), corporate social irresponsibility (CSiR) and firm performance and on the firm’s customer satisfaction–firm performance relationship in different markets. However, little notice has been taken of whether the coexistence of corporate social responsibility, corporate social irresponsibility and customer satisfaction has an interactive effect on firm performance. This study aims to examine the effects of their interaction on firm performance from an investment perspective. Using unbalanced panel regression to test a sample of publicly traded firms from the United States, this study finds that, in general, firms with higher customer satisfaction earn positive changes in abnormal stock returns. For firms that engage in CSR, CSR positively affects corporate performance, whereas firms’ social irresponsibility activities reduce firms’ financial performance. All else equal, a positive interactive effect of CSiR and customer satisfaction on stock return was observed. The results reveal that high customer satisfaction can alleviate the negative effect of corporate social irresponsibility on firms’ financial performance. Our findings will help management executives and investors to understand that the negative effect of a firm’s unforeseen events on firm performance can be weakened by increasing customer satisfaction.

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