Formal and informal institutional pressures on corporate social responsibility: A cross‐country analysis

2019 ◽  
Vol 27 (2) ◽  
pp. 786-802 ◽  
Author(s):  
Carri Reisdorf Tolmie ◽  
Kevin Lehnert ◽  
Hongxin Zhao
2016 ◽  
Vol 33 (5) ◽  
pp. 512-524 ◽  
Author(s):  
Anas Sulemena

Many organizations engage in and also endeavor to report their corporate social responsibility (CSR) activities to placate the key stakeholders in society. This study is a cross-country analysis of CSR themes communicated by the eight top telecommunications companies in Africa using websites as a disclosure medium. The study evaluates CSR reportage in community involvement, ethical involvement, product and customer, human resource and environmental engagement in South Africa, Egypt, Nigeria and Kenya. The work concludes that the telecommunications companies in Africa sampled in the study are committed to and report their CSR activities. However, significant differences do exist in how the various companies reported on their CSR. The South African firms clearly lead in reporting CSR in most of the constructs investigated. However, the sampled firms all reported their contributions to education and community engagement. The work makes significant contributions to CSR reportage, especially in the area of cross-country analysis of CSR themes.


2021 ◽  
pp. 102452942110172
Author(s):  
Mônica Cavalcanti Sá de Abreu ◽  
Rômulo Alves Soares ◽  
Robson Silva Rocha ◽  
João Maurício Gama Boaventura

This paper evaluates the influence of multiple actors in both formal and informal governance systems on corporate social responsibility (CSR) practices. Drawing on institutional theory, a quantitative survey was developed and conducted of a sample of 140 firms in the electronics, food, textiles, toys and personal care sectors in Brazil. We examine how institutional pressures and firm-level agency influence the emergence of different patterns of CSR. We distinguish two clusters of companies: active companies identify business outcomes and actors that effectively exert an influence on their CSR practices, while passive companies consider institutional pressures to be of minor importance. Our contribution relates first, to institutional theory concerning the role of different actors in influencing the implementation of social and environmental practices; second, to the importance of collective coordination or its absence in shaping the specific characteristics of CSR; and third, to the agency of firms in responding to institutional pressures as being dependent on their perceptions of business outcomes. The theoretical insights drawn from this study should be applicable to similar countries, that is, to emerging but politically and economically unstable markets with marked social and economic inequalities.


2017 ◽  
Vol 13 (3) ◽  
pp. 539-573 ◽  
Author(s):  
Jianhua Ge ◽  
Wei Zhao

ABSTRACTTo deepen our understanding of organizations’ heterogeneous responses to institutional demand, we develop a ‘relational complexity’ argument to highlight organizations’ diverse institutional linkages as another important source of practice variation. We argue that diverse relations between organizations and the institutional authority can filter distinct institutional pressures and expectations, shape organizational interpretations of environmental demands, and thus trigger heterogeneous organizational practices. We adopt this theoretical framework and distinguish two types of institutional linkages with the state to understand different adoption patterns in corporate social responsibility (CSR) in its early stage of diffusion in China. Based on a national survey dataset consisting of 1,268 firms, our analyses show that firms having a stronger bureaucratic linkage with the state tend to focus on more visible external-oriented CSR practices. In contrast, those firms forming a closer partnership with the state through political or semi-political associations are more likely to take more extensive adoptions by further developing internal CSR structures. This study enriches the institutional analyses by shifting our attention to the relational dynamics between organizations and institutional authority as a key source of practice variation. It also has important implications to the research and practices of CSR in emerging economies.


2021 ◽  
Vol 32 (3) ◽  
pp. 217-241
Author(s):  
Alan Bandeira Pinheiro ◽  
Thicia Stela Lima Sampaio ◽  
Daniel Barboza Guimarães ◽  
Sílvia Maria Dias Pedro Rebouças

This study examines the effect of the cultural system on the disclosure of corporate social responsibility by companies in the energy sector. The survey analyzed a sample of 62 leading energy companies from 25 countries. The dependent variable is the level of environmental disclosure of the companies. The independent variables are composed by the cultural system of the analyzed countries, according to the Hofstede cultural dimensions. The data were analyzed using descriptive, inferential statistics, correlation, and regression of panel data. The findings show that in more individualistic and masculine cultures, companies disclose more CSR information. It was found that companies based in cultures with a higher level of indulgence and with a greater orientation for the long term tend to have greater environmental disclosure. The results show that the level of disclosure of corporate social responsibility is different depending on the country's cultural system. There are institutional pressures, which encourage companies to publish a more complete sustainability report. The results of this study have academic and managerial implications.


2020 ◽  
Vol 4 (1) ◽  
pp. 43-56
Author(s):  
Fenghua Wang ◽  
Janice Lo ◽  
Monica Lam

The deficit of mineral resources, the aggravation of environmental problems in the world, the decrease in non-renewable resources determined the increasing role of the responsibility of enterprises for the direct and indirect impact on the economic, environmental and social systems of their functioning. The systematization of scientific work in the field of corporate social responsibility showed the lack of comprehensive studies concerning the nature and strength of the impact of direct and latent factors on enterprises’ compliance with the principles of corporate social responsibility. In this research study, we hypothesized that the common contributing factors for corporate social responsibility benefits in the literature such as institutional pressures, market/societal pressures, and structural support are mediated by the factors of stakeholder influence and supervision effect. The data from an empirical survey of 334 corporate executives were collected to test our hypotheses of mediating effects. The partial least squares structural equation modelling (PLS-SEM) approach was used to test the 11 hypotheses from the research model. The research model is statistically significant with an explanatory power of R2 = 0.468 for the dependent variable CSR benefits. The statistical results show that the direct effects of the three common contributing factors to CSR are not significant. All the standardized path coefficients (β) of direct effects from institutional pressures, market/societal pressures, and structural support to corporate social responsibility benefits are less than 0.1. On the other hand, their effects are significant through the mediating factors of stakeholder influence and supervision. If we characterize stakeholder influence as words and supervision effect as deeds, then words are more significant than deeds (the path coefficient from supervision effect to corporate social responsibility benefits is 0.243, while from stakeholder influence to corporate social responsibility benefits is 0.443). Moreover, if we characterize external pressures as a stick and structural support as carrot, our research results show that stick (0.413 for market/societal pressures, 0.387 for institutional pressures) is more significant than the carrot (0.115) in effectuating corporate social responsibility benefits. Keywords: Corporate Social Responsibility, Stakeholders, Supervision, Mediating Effect, Factors of Influence.


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