Are the corporate social responsibility matters based on good intentions or false pretences? An empirical study of the motivations behind the issuing of CSR reports by UK companies

2007 ◽  
Vol 7 (2) ◽  
pp. 136-147 ◽  
Author(s):  
Samuel O. Idowu ◽  
Ioanna Papasolomou
Keyword(s):  
Corporate Social Responsibility ◽  
Public Relations ◽  
Social Responsibility ◽  
Business Managers ◽  
Content Type ◽  
The Social ◽  
Study Results ◽  
Corporate Social ◽  
Empirical Methodology ◽  
Two Sectors

PurposeThis paper documents the motivations of modern corporations in issuing corporate social responsibility (CSR) reports to their stakeholders. It further demonstrates why these entities have suddenly become more moral or ethical.Design/methodology/approachAn empirical methodology was used to gather and analyse the required information from companies drawn from two sectors of the capital market.FindingsThe study results suggest that UK companies have different reasons for issuing CSR reports, for instance; in response to an increasing number of stakeholders requesting information on CSR, companies believe that doing so is good for business, to derive positive public relations benefits, to comply with the government's request for them to issue information on CSR, etc.Originality/valueInformation on corporate entities' CSR activities is considered to be valuable by both academic researchers and business managers as it provides a working framework on which future studies can be based. In addition, it improves understanding of the social obligations which corporate entities owe to their stakeholders and society in general.

Corporate social responsibility disclosure on the websites of coffee chains in Turkey

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Petek Tosun
Keyword(s):  
Corporate Social Responsibility ◽  
Content Analysis ◽  
Social Responsibility ◽  
Public Attention ◽  
Content Type ◽  
The Public ◽  
The Social ◽  
Csr Disclosure ◽  
Social And Environmental Responsibilities ◽  
Corporate Social

Purpose Coffee is among the primary products that attract the public attention to the social and environmental responsibilities of companies. Coffee shops have a big carbon footprint because of their daily operations. With the rising consciousness about sustainability in developing countries, online disclosure of corporate social responsibility (CSR) is becoming increasingly important for not only multinational but also local coffee chains. The purpose of this study is to analyze the extent to which coffee chains include CSR on their websites. Design/methodology/approach Turkey, which is a large emerging economy with an expanding coffee chain market, is selected as the research context. The CSR disclosure on the websites of coffee chains is examined by content analysis according to CSR dimensions. A sample of 27 coffee chains with more than ten stores is included in the analysis. Findings Foreign coffee chains disclose more information on the environment and fair trade than local coffee chains. On the other hand, CSR content in websites of foreign and local coffee chains does not differ significantly in human resources and community dimensions. Foreign coffee chains have comparatively longer brand history, more rooted brands and larger networks than local coffee chains. Originality/value To the best of the author’s knowledge, this study is the first that used a content analysis about CSR on the websites of coffee chains in Turkey. Findings contribute to the understanding of CSR disclosure in the coffee chain industry and can be beneficial for researchers and managers in other emerging markets.

The development of corporate social responsibility in accounting research: evidence from Indonesia

2019 ◽  
Vol 15 (5) ◽  
pp. 671-688
Author(s):  
Juniati Gunawan ◽  
SeTin SeTin
Keyword(s):  
Corporate Social Responsibility ◽  
Literature Review ◽  
Social Responsibility ◽  
Global Reporting Initiative ◽  
Future Research ◽  
Content Type ◽  
Accounting Research ◽  
Study Results ◽  
Csr Disclosure ◽  
Corporate Social

Purpose The purpose of this paper is to analyze accounting research developments in the area of corporate social responsibility (CSR) in Indonesia for the period 2012-2016. The focus of CSR literature review is on disclosures and not to examine CSR activities or programs. Design/methodology/approach This study applied a descriptive approach to provide evidence on the major variables that have been examined in CSR research and what is the measurement used to measure CSR disclosures. The CSR research development was traced through mapping articles published in the international journal with the subject of category accounting (Schimago Journal rank quartile Q3 and Q4), and national journal (national accredited accounting journals, as well as the proceedings of National Symposium on Accounting [NSA]). A total of 5,971 articles were reviewed and resulted in 31 Indonesian CSR articles in accounting which are dominated by quantitative methods (93.5 per cent), and as many as 28 articles were analyzed. Findings The analyses result showed that (1) 75 per cent of CSR research were in the areas of financial accounting and capital markets, followed by tax accounting and corporate governance; (2) The most widely used variable associated with CSR was financial performance; which (3) More than 80 per cent of the CSR research used annual reports as the source of data with only 19.23 per cent using sustainability reports; (4) 65.38 per cent of the CSR disclosure measurement referred to used other CSR disclosure lists, other than the Global Reporting Initiative (GRI). Research limitations/implications The study results are important as a basis for future studies to provide a platform for the analysis to cover the gap between CSR studies in the academic and business areas for not only Indonesia but also other countries. Comparative studies between countries will be essential for future research to provide empirical evidence on the development of CSR research in accounting fields. Practical implications The study provides comprehensive pictures in how CSR disclosures have been analyzed in academic area so that practitioners in business field are able to understand the results on which variables are associated with CSR. Further, the practitioners could enhance their CSR implementations and reports to gain the utmost benefits for their business. Originality/value This study is considered as the first CSR literature review analyzed in accounting research publications. As CSR topics have been emerging developed in many field of studies, reviewing this topic in the accounting area resulted interesting findings. These findings are useful for not only Indonesia but also other countries. Further, this study provides platform to fill many gaps for future research in the topic of CSR in accounting field.

Crowdfunding success: the role of co-creation, feedback, and corporate social responsibility

2019 ◽  
Vol 26 (3) ◽  
pp. 449-466
Author(s):  
Leonardo Mastrangelo ◽  
Sonia Cruz-Ros ◽  
Maria-Jose Miquel-Romero
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Qualitative Comparative Analysis ◽  
Social Dimension ◽  
Financial Success ◽  
Content Type ◽  
Four Dimensions ◽  
The Social ◽  
Corporate Social ◽  
Personal Success

Purpose The purpose of this paper is to investigate the factors that determine two forms of crowdfunding campaign success: success in securing the necessary financial resources and personal success in terms of the entrepreneur’s satisfaction. Specifically, it studies factors linked to the relationship between entrepreneurs and funders (co-creation and feedback) and factors linked to the campaign’s content (dimensions of corporate social responsibility (CSR)). Design/methodology/approach An empirical study of 52 crowdfunding entrepreneurs was conducted. Data were gathered using a structured questionnaire. Fuzzy-set qualitative comparative analysis was performed. Findings For financial and personal success, all factors, except the social dimension of CSR, are necessary conditions. Two configurations are sufficient for entrepreneurs to achieve financial success. The first configuration that is sufficient for personal success is the same as the first configuration for financial success. The second configuration for personal success is similar to the second configuration for financial success, except that it also includes financial success itself. Research limitations/implications Entrepreneurs should invest in CSR and seek to improve the quality of their relationships with their funders. Crowdfunding platforms should design and manage co-creation and feedback tools that are capable of providing deep knowledge of users’ opinions and concerns whilst generating value. The limitations of this study are that only the reward-based crowdfunding model was considered, and the data covered just two platforms. Originality/value This study contributes to the literature by presenting empirical analysis of the factors that influence financial success and personal success in reward-based crowdfunding. It examines aspects that strictly refer to the content of the project and aspects that refer to the entrepreneur–funder relationship. Specifically, the roles of the four dimensions of CSR were considered. Moreover, the fsQCA method provides a fresh approach to research in this area.

Peculiarities of corporate social responsibility development in the monotowns in post-communist countries

2016 ◽  
Vol 12 (3) ◽  
pp. 463-483 ◽  
Author(s):  
Inna Blam ◽  
Katarína Vitálišová ◽  
Kamila Borseková ◽  
Mariusz Sokolowicz
Keyword(s):  
Corporate Social Responsibility ◽  
Social Policy ◽  
Social Responsibility ◽  
Social Issues ◽  
Future Research ◽  
Content Type ◽  
The Past ◽  
Research Areas ◽  
The Social ◽  
Corporate Social

Purpose The paper aims to analyze actual issues of the corporate social responsibility (CSR) practices in monofunctional towns in Russia, Slovakia and Poland. The process of social investment restructuring is obviously under way in these countries. However, there can be identified a few examples where the dominant employer with the long tradition (from the soviet period, even longer) has initiated and directly influenced by the social policy the local and regional development. The paper analyzes their development during the past decades, with the special emphasis on social issues. It identifies its strengths and weaknesses and defines future research areas. Design/methodology/approach The first part of the paper defines the CSR with focus on the social sphere and relationships between local dominant employer, local government and community. Refer to the theory, the paper adopts a case study methodology to explore the specifics of CSR with a focus on monotowns, especially the role of local dominant employer and its relationship with local government and community in three selected post-communist nations – Russia, Slovakia and Poland. The research uses also the secondary data (the strategic documents, statistical data) and own observation during the study visits to the selected cities. The authors analyze the town’s development during the past decades, with the special emphasis on the social issues. Findings It is shown that maintenance and development of essential living conditions in many monofunctional towns depends upon the direct participation of large dominating companies. The paper argues that there is a principal difference between the current social policy conducted by these dominant local employers and the policy that was conducted in the past. What is more, most of the engagement of large in the social affairs in monotowns refers to the CSR concept. The paper summarizes the common features and differences in functioning monotowns in selected states, from the perspective of social responsible behaviors of dominant companies, suggests the practical implications and identifies future research areas. Originality/value The paper maps the specific kind of social responsibility interconnected with the issue of local and regional development – monotowns in Russia, Poland and Slovakia – in the countries with common political and social history. It brings in the form of case studies the detailed overview of the selected examples from Russia, Ukraine and Poland dealing with the CSR. Based on the collected data, it summarizes the advantages and disadvantage of these towns and opens the new research areas.

scholarly journals Ownership types, corporate governance and corporate social responsibility disclosures

2019 ◽  
Vol 33 (1) ◽  
pp. 148-166 ◽  
Author(s):  
Ibrahem Alshbili ◽  
Ahmed A. Elamer ◽  
Eshani Beddewela
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Governance Structures ◽  
Fragile States ◽  
Content Type ◽  
Future Studies ◽  
Study Results ◽  
Corporate Social ◽  
Ownership Types

Purpose This study aims to examine the extent to which corporate governance structures and ownership types are associated with the level of corporate social responsibility disclosures (CSRD) in a developing country. Design/methodology/approach Multiple regression techniques are used to estimate the effect of corporate governance structures and ownership types on CSRD using a sample of Libyan oil and gas companies between 2009 and 2013. Findings First, the study results suggest that although the level of CSRD in Libya is low in comparison to its western counterparts, ownership factors have a significant positive influence on CSRD. Second, the authors find board meetings to have a positive impact on CSRD. However, the authors fail to find any significant effect of board size and presence of corporate social responsibility (CSR) committees on CSRD. Overall, the results support prior theoretical evidence that pressures exerted by the government and external stakeholders have a considerable influence in promoting firm-level CSRD activities, specifically as a legitimising mechanism in fragile states. Research limitations/implications First, this study is based on the annual reports, and it did not examine any other reports or other mass communication mechanism that companies’ management may use to disclose CSR information. Future studies might consider disclosures in other channels, if any, such as the internet, CSR reports, etc. Additionally, this study adopts the neo-institutional theory perspective. Future studies might integrate multi-theoretical lenses to offer a richer basis for understanding and explaining CSRD determinants. Originality/value This study contributes to the literature by first providing additional evidence for existing studies, which suggest that on average, better-governed companies are more liable to follow a more socially responsible agenda than poorly governed companies as a legitimising mechanism in fragile states. Also, this study overcomes a major weakness in existing Libyan studies, which have mainly used descriptive data.

scholarly journals Elusive corporate social responsibility (CSR) in global shipping

2015 ◽  
Vol 6 (1) ◽  
pp. 80-98 ◽  
Author(s):  
Helen Sampson ◽  
Neil Ellis
Keyword(s):  
Corporate Social Responsibility ◽  
Public Relations ◽  
Social Responsibility ◽  
Living Conditions ◽  
The Body ◽  
Shipping Industry ◽  
Content Type ◽  
Body Of Knowledge ◽  
Normative Basis ◽  
Corporate Social

Purpose – This paper aims to, using the example of the highly globalised shipping industry, shed light upon the practice of corporate social responsibility (CSR) and the extent to which it might be relied upon to fill international regulatory gaps. Design/methodology/approach – The paper draws upon findings from a questionnaire study of shipboard accommodation. Findings – The paper finds that seafarers’ welfare remains under-considered by many companies. It suggests that the consolidation of regulation pertaining to seafarer living conditions under the Maritime Labour Convention (MLC) has been timely. However, a priority for the international community should be to develop the relatively low standards currently required by existing regulation to provide for better standards of seafarer welfare across the global fleet. Research limitations/implications – This evidence from the shipping industry challenges arguments for the normative basis for CSR and lends weight to those suggesting that the apparent exercise of CSR by multinational companies should broadly be understood as an exercise in public relations. Social implications – The research points to the need for the MLC to be amended to raise the mandatory standards of shipboard accommodation in the merchant shipping industry. Originality/value – The paper contributes unique data on seafarers’ living conditions and augments the body of knowledge concerning the exercise of CSR in global sectors.

Corporate social responsibility, governance and stakeholders: a bank in the upbeat of the crisis

2016 ◽  
Vol 12 (4) ◽  
pp. 388-412 ◽  
Author(s):  
Frank Jan de Graaf
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Governance Structure ◽  
Governance System ◽  
Content Type ◽  
Social Responsibilities ◽  
The Social ◽  
Corporate Social ◽  
A Company

Purpose Using the global financial crisis as a critical event and based on institutional theory and stakeholder theory, this paper aims to explore the relationship between corporate governance and corporate social responsibility (CSR). The question is how stakeholders can influence corporate responses to societal change by using their position in the governance structure. Design/methodology/approach The analysis is based on a historical analysis of data collected mainly between 2002 and 2004. The historical perspective enables an understanding of the response of the company to environmental changes. Findings The approach enables researchers to relate the normative component of CSR to specific governance mechanisms. These governance mechanisms are specified in direct and indirect influence pathways. Historical data shed light on how, in the upbeat of the crisis, stakeholders have influenced the principles and policies of the ING Group, a Dutch financial company. Research limitations/implications The paper suggests that stakeholders influence principles – normative assumptions that guide corporate decisions – mainly in dialogue-based meetings (direct influence pathways). Companies are made accountable in indirect influence pathways such as regulations. The author also demonstrates that a historical approach enables an understanding of long-term historical developments and the linking of corporate policies to the normative assumptions of stakeholders. Practical implications If stakeholders wish to assess the social responsibility of a company, then they should assess the governance structure in relation to the principles and policies. The power structure within a company and that within the institutional framework in which the company operates (the governance system) strongly influences how a company executes its social responsibilities. Social implications The paper demonstrates how stakeholders can use the governance structure to influence a bank. If society – or a specific group in society – wants banks to play a different role, this paper points to what could be the levers of change in the governance system and the governance structure. Originality/value Insights into the complex relationship between corporate governance and the processes in which the social responsibilities of a company are developed.

scholarly journals Seaport CSR: innovation for economic, social and environmental objectives

2016 ◽  
Vol 12 (2) ◽  
pp. 382-396 ◽  
Author(s):  
Thierry Vanelslander
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Public Support ◽  
Environmental Pressures ◽  
Content Type ◽  
Dangerous Goods ◽  
Delphi Approach ◽  
Environmental Objectives ◽  
The Social ◽  
Corporate Social

Purpose Seaports have gained importance in recent years, but they have also featured fundamental changes. For example, societal and environmental pressures have increased. As a consequence of these pressures, corporate social responsibility has gradually been introduced also in the ports sector. One of the impacts is at the level and type of innovation. The purpose of this paper is to focus on the way that corporate social responsibility emerges among company goals in seaports and the extent to which innovation initiatives respond to the goals raised. Design/methodology/approach To reach its objective, the paper applies a two-step approach. Starting from scientific literature, it drafts an initial set of port-related company goals. This list is validated through a Delphi approach. In a second step, the paper applies a scoring of how port innovation initiatives respond to the raised goals. Furthermore, it determines the degree of homogeneity of both the objective scoring and the innovation scoring, and those two are then compared. Findings The paper derives how relevant a specific innovation action is to a specific company goal, and to which extent it actually contributes to achieving the goal. The most relevant objectives turn out to be turnover and CO2 emissions. It furthermore seems that the social objectives are best achieved. Best achievable seem the “dangerous goods” and “training”. Practical implications The results give insight into which socially important objectives need public support, and which initiatives are to be stimulated. Originality/value The results allow making an initial typology of actions and conditions that contribute to innovation “success”.

Social responsibility: The changing role of business in South Africa

1979 ◽  
Vol 10 (3) ◽  
pp. 93-100 ◽  
Author(s):  
C. F. Wagenaar
Keyword(s):  
South Africa ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
South African ◽  
Business Community ◽  
Business Managers ◽  
The Public ◽  
The Social ◽  
Corporate Social ◽  
Changing Role

Business in South Africa is becoming increasingly involved in the solution of the social problems of the country, and business managers face growing demands concerning the corporate social responsibility of the private sector. The author investigated the nature and scope of corporate social responsibility in South Africa, considering both the viewpoint of business managers, and the expectations of the public. Both questionnaires and interviews were used in the investigation. The attitudes of managers and the expectations of society are set out in detail, and are then compared, showing that society is significantly more in favour of corporate social responsibility than the business community. There is, however, also a growing social awareness among South African business leaders.Sake-ondernemings in Suid-Afrika word toenemend betrek by die oplossing van die sosiale probleme van die land, en bestuurders is blootgestel aan toenemende eise wat betref die sosiale verantwoordelikheid van die private onderneming. Die skrywer het die aard en trefwydte van die sosiale verantwoordelikheid van Suid-Afrikaanse ondernemings ondersoek, met inagneming van sowel die standpunt van sakebestuurders as die verwagtings van die publiek. Vraelyste en personlike onderhoude is in die ondersoek gebruik. Die houdings van bestuurders en die verwagtings van die gemeenskap word volledig uiteengesit, en word dan vergelyk. Dit blyk dat die gemeenskap betekenisvol meer ten gunste is van sosiaal-verantwoordelike optrede deur ondernemings, as die sakelui. Daar is egter ook 'n groeiende bewustheid van sosiale verantwoordelikheid onder Suid-Afrikaanse sakeleiers.

scholarly journals Drivers of corporate community involvement and challenges in measuring its impact

2014 ◽  
Vol 10 (1) ◽  
pp. 161-183 ◽  
Author(s):  
Denni I. Arli ◽  
Jack Cadeaux
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Community Involvement ◽  
Social Impact ◽  
Structured Interviews ◽  
Content Type ◽  
Corporate Community Involvement ◽  
The Social ◽  
Corporate Social ◽  
Corporate Community

Purpose – The aim of this study is to explore drivers of corporate community involvement (CCI) initiatives and the challenges faced by companies in measuring the social impact of their initiatives in Australia. Design/methodology/approach – The authors conducted semi-structured interviews with various corporate social responsibility (CSR) or CCI managers from Australian companies and their not-for-profit (NFP) partners. The final sample consists of 27 managers from a mix of industries. Findings – The study shows that stakeholder's salience may have an impact on CCI activities, especially in the area of measurements and reporting activities. Moreover, while some companies have attempted to measure the social impact of their initiatives, a large number of companies have not. This is all the more surprising given the recent focus in marketing on accountability and measurement. The results show three challenges: lack of interest, lack of resources and lack of consensus. Subsequently, the authors offer some research propositions to underline these challenges. Originality/value – This study focuses on CCI which is one of the most visible parts of corporate social responsibility (CSR). It draws on interviews with various managers in charge of companies' CSR or CCI.

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