scholarly journals Strategic attributions of corporate social responsibility and environmental management: The business case for doing well by doing good!

2021 ◽  
Author(s):  
Mark Anthony Camilleri
2017 ◽  
Vol 31 (4) ◽  
pp. 287-313 ◽  
Author(s):  
Nancy E. Landrum

Businesses are increasingly adopting sustainability, yet the environment continues to decline. This research responds to Dyllick and Muff’s assertion that this paradox is caused by a constricted understanding of the meaning of corporate sustainability, lack of inclusion of constructs from related streams of literature, and failure to integrate micro and macro perspectives of sustainability. The current research addresses these concerns through an integration of 22 micro- and macro-level models of stages of development from literature in corporate sustainability, corporate social responsibility, environmental management, and sustainable development. This integration results in a new unified model of stages of corporate sustainability that broadens the current narrowly constricted understanding of corporate sustainability, extends the paradigm of corporate sustainability beyond the business case and into the realm of ecological science and strong sustainability, and sheds light on the paradox.


Economies ◽  
2021 ◽  
Vol 9 (4) ◽  
pp. 198
Author(s):  
Andrzej Janowski

Over the years, the idea of corporate social responsibility has attracted the interest both of practitioners and researchers. While a discourse has occurred in the context of the meaning of Corporate Social Responsibility (CSR), there is no extensive analysis of the latest contributions. To address this gap, three objectives have been formulated for the purpose of this paper: to analyse development trends in CSR definitions, to assess the applicability of scientific efforts in the above-mentioned area and to demonstrate future research opportunities and threats based on the state-of-the-art in CSR. An organized literature review and bibliometric methods have been proposed based on 55 articles published in the “Corporate Social Responsibility and Environmental Management Journal”, the top ranked periodical with the highest Impact Factor, from its beginnings to January 2021. This research provides a clear overview of the recent CSR trends that are present in the literature, by pinpointing those works that refer to significant characteristics and indicate future trajectories of CSR in a managerial practical context, particularly important for the effectiveness of future CSR-oriented organizational activities. This paper summarises the existing CSR-related knowledge and constitutes the first attempt to investigate the process of the creation and development of the corporate social responsibility concept from its origins to its contemporary multidimensionality.


2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Patrick Velte

Purpose This paper aims to analyze the governance-related and financial determinants and consequences of corporate social responsibility assurance (CSRA). Design/methodology/approach Based on a legitimacy theoretical framework and on the business case argument, the author conducts a structured literature review and includes 66 quantitative peer-reviewed empirical (archival) studies on key CSRA proxies (CSRA adoption, choice of CSR assuror and CSRA quality). Findings In line with the business case for CSRA, the literature review indicates that internal corporate governance, country-related governance and specific financial determinants as reporting, firm size and industry (sensitivity) have a positive impact on CSRA adoption. Research limitations/implications A detailed analysis of CSRA proxies is needed in future archival research to differentiate between symbolic and substantive use of CSRA. In view of the current regulatory initiatives on CSR reporting and their decision usefulness, future research should also analyze in greater depth CSRA proxies as moderator and mediator variables. Practical implications With regard to the increased stakeholder demand on CSRA after the financial crisis of 2008–2009, firms should be aware of the value-added of CSRA to increase the decision usefulness of their CSR reports and firm reputation. Originality/value The analysis makes useful contributions to prior literature by focussing on empirical quantitative (archival) research method, structuring research on the business case for CSRA with respect to its governance and financial determinants and consequences for firms and stressing moderator analysis in archival CSRA research.


2020 ◽  
Vol 30 (2) ◽  
pp. 250-272 ◽  
Author(s):  
Antonio Tencati ◽  
Nicola Misani ◽  
Sandro Castaldo

ABSTRACTSome firms are initiating pro-stakeholder activities and policies that transcend conventional corporate social responsibility (CSR) conceptions and seem inconsistent with their business interests or economic responsibilities. These initiatives, which are neither legally nor morally obligatory, are responding to calls for a more active role of business in society and for a broader interpretation of CSR. In fact, they benefit stakeholders in a superior and an innovative way and are difficult to reconcile with commonly used rationales in the extant CSR literature, such as win-win opportunities, creating shared value, or corporate philanthropy. For better insight, we develop a qualified account of the concept of supererogation from ethical theory. This account, which examines voluntary responses to moral obligations from which a business is normally excused, is applied to identify the unique features of the initiatives that are not readily understood within conventional reasoning, which is generally focused on a business case.


2020 ◽  
Vol 42 (1) ◽  
pp. 232-247 ◽  
Author(s):  
Rashid Ahmad ◽  
Saima Ahmad ◽  
Talat Islam ◽  
Ahmad Kaleem

Purpose The purpose of this paper is to advance knowledge on the implications of perceived corporate social responsibility (CSR) on employee levels of commitment and citizenship behaviour (OCB) by investigating a trust-based mediational process in the context of academia. Design/methodology/approach The research data are collected from a sample of 736 academics through a questionnaire based survey administered in different Pakistani universities. The nature of trust-based mechanism underlying the relationships between CSR, affective commitment and OCB is determined through structural equation modelling of the research data. Findings The findings suggest that the perceived CSR is an important predictor of academics’ attitudes and behaviour in universities. Whilst the findings implicate the mediating role of trust in the process by which perceived CSR influences academics’ commitment, trust does not appear to mediate the perceived CSR’s relationship with OCB. Research limitations/implications This study utilises single-sourced and cross-sectional data, which may have resulted in common method bias. Practical implications By furnishing evidence of the beneficial effects of perceived CSR on academics’ levels of trust, commitment and citizenship behaviour, this study provides a business case for universities’ involvement in CSR. The findings are particularly useful to academic administrators and managers who are interested in nurturing positive attitudes and behaviours amongst academic staff. Originality/value There is a paucity of research on CSR in the academic work settings of developing countries. This is the first study to examine the trust-based microfoundation of CSR in the context of academia in Pakistan.


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