Corporate Social Irresponsibility in Spite of Efforts to Act Responsibly

Social Responsibility ◽

Socially Responsible ◽

Corporate Social Irresponsibility ◽

Antecedents And Consequences ◽

Corporate Social ◽

Organizational Climates ◽

Responsible Research ◽

Corporate social irresponsibility (CSiR) can occur even as organizations strive to be socially responsible. Research has sought to achieve a better understanding of CSiR, its antecedents and consequences, including its interrelationship with corporate social responsibility. This chapter reviews some of this work with a focus on its nature, measurement, and contextual antecedents. It reviews research on the roles of organizational climates, organizational culture, incentives, leadership, governance, and regulation; concluding with research and practical implications with a focus on these factors.

Corporate social responsibility and firm risk

Strategic Direction ◽

10.1108/sd-01-2016-0009 ◽

2016 ◽

Vol 32 (4) ◽

pp. 27-29

Keyword(s):

Social Responsibility ◽

Well Being ◽

Firm Risk ◽

Socially Responsible ◽

Content Type ◽

Pertinent Information ◽

Corporate Social ◽

Practical Implications ◽

Responsible Manner

Purpose This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies. Design/methodology/approach This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context. Findings In an ideal world, business and risk would be mutually exclusive entities. Such a scenario obviously remains a pipedream in the vast majority of cases. Firms must therefore focus on identifying ways to control risk so that any negative fallout for shareholders is minimized. It is feasible to propose that risk might be addressed through corporate social responsibility (CSR). Numerous studies have documented the growing importance of CSR and its potential to impact on the financial well-being of an organization. Today’s consumers are becoming increasingly concerned about society and the environment. These concerns can influence purchase decision making among certain market segments. As a result, some individuals will only patronize companies deemed to act in a socially responsible manner. Practical implications The paper provides strategic insights and practical thinking that have influenced some of the world’s leading organizations. Originality/value The briefing saves busy executives and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.

The incorporation of corporate social responsibility guidelines in the organizational culture of Eletrosul

The McMaster Journal of Communication ◽

10.15173/mjc.v12i1.2385 ◽

2020 ◽

Vol 12 (1) ◽

pp. 35-49

Author(s):

Paula Bruna Victória Ferreira Schütt ◽

Isadora Cristina Hoepers Dutra ◽

Sonia Regina De O. Santos Luna

Keyword(s):

Organizational Culture ◽

Social Responsibility ◽

Electric Utility ◽

Socially Responsible ◽

Environmental Commitment ◽

Documentary Analysis ◽

Management Approaches ◽

The 1960S ◽

Corporate social responsibility (CSR) has been increasingly discussed in the market as well as by academia. The subject first gained prominence in the 1960s due to pressures exerted by society that required more societal and environmental commitment from organizations. This attitude has made organizations re-adapt their management approaches and, consequently, re-think their beliefs and practices. Within this context, this research study analyzed the incorporation of corporate social responsibility guidelines in the organizational culture (OC) of Eletrosul, an electric utility located in Florianópolis, Brazil. Since 2004, Eletrosul has adopted corporate social responsibility as a primary business focus and develops more than 100 socially responsible initiatives per year. The research methodology utilized in this paper was qualitative, involving documentary analysis and interviews with representatives in different departments of the organization. The main results indicated that the insertion of corporate social responsibility guidelines occurs throughout some elements of organizational culture, especially within its communications. The researchers also determined that the largest number of projects developed by the company are targeted toward their employees and the community, although their employees do not often associate the company’s internal actions as being socially responsible. Keywords: corporate social responsibility, organizational culture, Eletrosul, Brazil

La legislación tributaria venezolana como promotora de la responsabilidad social empresarial

Oikos ◽

10.29344/07184670.33.1041 ◽

2014 ◽

Vol 16 (33) ◽

pp. 53

Author(s):

Ana Cecilia Chumaceiro Hernández ◽

Judith Josefina Hernández de Velazco

Keyword(s):

Social Responsibility ◽

Tax Law ◽

Socially Responsible ◽

Palabras Clave ◽

Interpretative Approach ◽

aVenezuelan Tax Law as a Promoter of Corporate Social Responsibility RESUMEN El presente artículo tiene por objetivo disertar sobre los dispositivos contenidos en la legislación tributaria venezolana que actúan como promotores de la responsabilidad social empresarial (RSE), para ello se utilizó el paradigma Cualitativo, bajo un enfoque hermenéutico – interpretativo, cuyo método fue análisis de contenido. En tal sentido se han observado los aspectos, elementos y mecanismos que se encuentran en la LISLR, LIVA y LOCTI que fomentan, incentivan o coadyuvan la RSE; finalmente se plantearan lineamientos para la aceptación de una nueva cultura de RSE con dimensión tributaria. Considerando, que dentro de la legislación tributaria no existen dispositivos específicos que promuevan la RSE, y, ello debe ser tomado en cuenta por el legislador para modificar ciertas normas y crear el incentivo necesario para que las empresas sean de forma congruente socialmente responsables. Palabras clave: legislación tributaria, empresa, promoción, responsabilidad social empresarial. ABSTRACT The objective of this study is to explore regulatory provisions from Venezuelan tax law as promoters of corporate social responsibility (CSR). For the methodological analysis of content, the study uses the qualitative paradigm and a hermeneutical-interpretative approach. The research observes different elements and mechanisms from LISLR, LIVA and LOCTI which encourage and contribute to corporate social responsibility. The study also proposes guidelines for the acceptance of a CSR culture from a tax dimension. The fact that there are no regulatory provisions within the Venezuelan tax law needs to be taken into account by legislators in order to amend certain norms and create the necessary incentives for companies to be socially responsible. Keywords: tax law; companies; encouragement; corporate social responsibility. Este trabajo es el resultado de investigaciones que se desarrollan en la línea “Responsabilidad Social, Empresa y Estado” del Centro de Estudios e Investigaciones Socioeconómicas y Políticas (CEISEP-UNERMB).

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

Business & Society ◽

10.1177/00076503211015911 ◽

2021 ◽

pp. 000765032110159

Author(s):

Cynthia E. Clark ◽

Marta Riera ◽

María Iborra

Keyword(s):

Social Responsibility ◽

Theoretical Framework ◽

Conceptual Clarity ◽

Corporate Social Irresponsibility ◽

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.

Does CSR Activity Amount to Socially Responsible Management?

Philosophy of Management ◽

10.1007/s40926-020-00158-6 ◽

2021 ◽

Author(s):

M. John Foster

Keyword(s):

Social Responsibility ◽

Local Community ◽

Annual Reports ◽

Socially Responsible ◽

Responsible Management ◽

Exploratory Investigation ◽

Research Questions ◽

The Uk ◽

AbstractIn essence firms or companies are usually thought to exist to make products for or provide services of some sort to third parties, other companies or individuals. The philosophical question which naturally arises then is ‘to the benefit of whom should a firm’s activities be aimed?’ Possible answers include the owners of the firm, the firm’s employees or wider society, the firm’s local community or their host nation. It is because of firms’ location within a wider society that the issue of corporate social responsibility arises. The issue is do they contribute in a positive way to the fabric of society. In this paper we conduct an exploratory investigation whose research questions, broadly, are whether there is public evidence of corporate social responsibility activity by firms listed in the UK and to what extent, if any, such activities may amount to genuinely socially responsible management by the firms. We examined the most up to date annual reports of a split sample of 36 firms listed in the FTSE 350. The short answers to the two research questions above are: to some degree and no by some margin, based on data from the sample firms.

Business student attitudes toward corporate social responsibility: a Vietnamese study

Journal of Management & Organization ◽

10.1017/jmo.2021.28 ◽

2021 ◽

pp. 1-24

Author(s):

Hauthikim Do ◽

Chee Chuong Sum

Keyword(s):

Social Responsibility ◽

Student Attitudes ◽

Business Students ◽

Male Students ◽

Business Organizations ◽

Context Sensitive ◽

Theoretical Perspectives ◽

Corporate Social ◽

Abstract Globally, organizations are increasingly embracing corporate social responsibility (CSR) to strengthen competitive advantage. Although CSR is recognized to be context-sensitive, the literature is still lacking studies that examine CSR in different contexts, particularly non-western ones. Our study adds to a deeper understanding of CSR in Vietnam by identifying the predictors of CSR attitudes of business students. Vietnam has rich cultural, social, and economic characteristics that offer new theoretical perspectives and insights on the contextual nature of CSR. Our findings showed that CSR attitudes related positively to idealism and student seniority, and negatively to materialism and male students. A positive CSR–relativism relationship was uncovered. Spirituality related positively to the importance of CSR to business sustainability and negatively to CSR's importance to short-term competitiveness. The findings have theoretical and practical implications on the understanding and practice of CSR that would benefit CSR researchers, business organizations, and education institutions.

Corporate Social Responsibility and Sustainability (CSRS) Initiatives among European and Asian Business Schools: A Web-based Content Analysis

Global Business Review ◽

10.1177/0972150917737435 ◽

2017 ◽

Vol 20 (5) ◽

pp. 1231-1247 ◽

Cited By ~ 2

Author(s):

Mohsin Abdur Rehman ◽

Muhammad Kashif ◽

Michela Mingione

Keyword(s):

Content Analysis ◽

Social Responsibility ◽

Business School ◽

University Rankings ◽

Global Business ◽

Web Based ◽

Corporate Social ◽

Business And Management ◽

The purpose of this study is to explore the extent to which MBA programmes offered by top European and Asian B-schools have a corporate social responsibility and sustainability (CSRS) orientation as per their websites. The websites of top-200 (based on the QS Global Business and Management University Rankings 2015) European and Asian B-schools were explored and content analysed to reach meaningful conclusions. The findings reveal European B-schools have much stronger CSRS orientation once compared with the Asian B-schools. Furthermore, only few B-schools promote CSRS centres on their websites which has some useful practical implications. This is the first study to explore the CSRS orientation among top-200 European and Asian B-schools based on an analysis of their respective websites. Additionally, a cross-continental comparison between European and Asian MBA programmes is unique to this study. The results have implications for global managers, in general, and business school policymakers, in specific, to embark the CSR initiatives to gain competitive advantage.

Corporate social responsibility and firm performance in South Africa

South African Journal of Business Management ◽

10.4102/sajbm.v45i1.113 ◽

2014 ◽

Vol 45 (1) ◽

pp. 1-12 ◽

Cited By ~ 7

Author(s):

K. Demetriades ◽

C. J. Auret

Keyword(s):

Regression Analysis ◽

Firm Performance ◽

Social Responsibility ◽

Social Performance ◽

Sample Period ◽

Socially Responsible ◽

Responsible Investing ◽

The Individual ◽

Corporate Social Responsibility (CSR) can be viewed from two different perspectives: that of the business; and that of the individual investor (Socially Responsible Investing, SRI). In this study regression analysis as well as an event study was used to examine the link between CSR and firm performance. The results suggested that in the short-term there were no significant price effects on the SRI shares. In contrast, the returns of SRI portfolios over the sample period seemed to be superior to those of conventional firms. The regression analysis found that generally the SRI coefficients were insignificant; however using one of the models during the fifteen year sample period, SRI constituents attained a ROE that was 11.18% higher (as well as a ROA that was 1.824% lower) than conventional firms. When the period was restricted to 2004-2009 it was found that social performance was positively - and sometimes significantly - correlated with ROE.

Differences in implementing corporate social responsibility through SA8000 and ISO 26000 standards

Journal of Manufacturing Technology Management ◽

10.1108/jmtm-12-2016-0170 ◽

2017 ◽

Vol 28 (4) ◽

pp. 438-457 ◽

Cited By ~ 6

Author(s):

Andrea Chiarini ◽

Emidia Vagnoni

Keyword(s):

Social Responsibility ◽

Manufacturing Companies ◽

Content Type ◽

Iso 26000 ◽

Pros And Cons ◽

Corporate Social ◽

First Time ◽

Financial Issues ◽

Purpose There are different ways of implementing a corporate social responsibility (CSR) system. One interesting way of implementing a CSR system is based on standards such as SA8000 and ISO 26000. The purpose of this paper is to investigate the differences brought by the two standards in European manufacturing in CSR implementation using a survey. Design/methodology/approach Eight hypotheses were derived from an analysis of the implementation pattern for a CSR management system revealed from a review of the literature as well as from the actual two investigated standards. A questionnaire based on these hypotheses was administered to the CSR managers of 326 European manufacturing companies. A χ2 and Cramer’s V-tests were used to validate the results. The CSR managers also added comments to their responses. The qualitative results gathered from the respondents’ comments helped the authors’ to better understand the quantitative data. Findings The results showed differences in how the standards affect strategies, economic and financial issues, stakeholders involved, environmental management, customer and market issues, supply chain management and CSR key performance indicators. The results indicated that it is not clear how production and technical departments can be involved in and committed to such standards or, in general, to a CSR system. Research limitations/implications The research is based on a sample of European manufacturing managers and limited to the implementation of two specific CSR standards. Practical implications The differences between the standards should be interesting to practitioners who are thinking of implementing a CSR system in a manufacturing context and weighing the pros and cons of each standard. Originality/value This research analyses, for the first time, the differences in CSR implementation brought by SA8000 and ISO 26000 in manufacturing and, in particular, in production and technical departments.