Human rights and corporate social responsibility

2010 ◽  
Vol 1 (1) ◽  
pp. 51-65 ◽  
Author(s):  
Michael Stohl ◽  
Cynthia Stohl
Keyword(s):  
Human Rights ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Multinational Corporations ◽  
Time Frame ◽  
Content Type ◽  
Three Generations ◽  
Human Rights Regime ◽  
Rights Discourse ◽  
Corporate Social

PurposeThe paper seeks to explore how globalization processes have shaped the nature, scope, and time frame of considerations of social responsibility and the development of a corporate social responsibility (CSR) regime. The paper identifies three generations of human rights' values embedded within the Universal Declaration of Human Rights and aims to argue that they inspire and influence contemporary discussions about, and practices of CSR.Design/methodology/approachEmploying the emergence of the human rights regime as a paradigmatic case comparison, the interrelationships of states, non‐governmental organizations (NGOs), and corporations in the development of new conceptions and expectations of, and organizations for CSR were explored.FindingsThe paper finds strong parallels between the growth of the global human rights regime and the burgeoning international attention paid to issues of CSR and sustainability. Four critical stages are identified: the formal articulation of norms, the increasing role of NGOs, changing power dynamics between state, NGOs, and multinational corporations, and the reconfiguration of network density and diversity.Practical implicationsThe paper suggests that attention to the communicative processes associated with the development of the international human rights regime provides important insights for the future development of a global CSR regime.Originality/valueThrough the introduction of the three generations of human rights discourse, communicative actions and pathways from which a global corporate social responsibility regime may emerge were articulated.

scholarly journals Board and corporate social responsibility disclosure of multinational corporations

2019 ◽  
Vol 27 (1) ◽  
pp. 77-98 ◽  
Author(s):  
Hanh Thi Song Pham ◽  
Hien Thi Tran
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Multinational Corporations ◽  
Board Independence ◽  
Content Type ◽  
Csr Reporting ◽  
The One ◽  
Csr Disclosure ◽  
Corporate Social ◽  
The Impact

Purpose This paper aims to investigate the effects of board model and board independence on corporate social responsibility (CSR) disclosure of multinational corporations (MNCs). Design/methodology/approach The authors developed an empirical model in which CSR disclosure is the dependent variable and board model (two-tier vs one-tier), board independence (a proportion of independent directors on a board) and the interaction variable of board model and board independence together with several variables conventionally used as control variables are independent variables. The authors collated the panel dataset of 244 Fortune World’s Most Admired (FWMA) corporations from 2005 to 2011 of which 117 MNCs use the one-tier board model, and 127 MNCs use the two-tier board model from 20 countries. They used the random-effect regression method to estimate the empirical models with the data they collated and also ran regressions on the alternative models for robustness check. Findings The authors found a significantly positive effect of a board model on CSR disclosure by MNCs. Two-tier MNCs tend to reveal more CSR information than one-tier MNCs. The results also confirm the significant moderating impact of board model on the effect of board independence on CSR disclosure. The effect of board independence on CSR disclosure in the two-tier board MNCs tends to be higher than that in the one-tier board MNCs. The results do not support the effect of board independence on CSR disclosure in general for all types of firms (one-tier and two-tier board). The impact of board independence on CSR disclosure is only significant in two-tier board MNCs and insignificant in one-tier board MNCs. Practical implications The authors advise the MNCs who wish to improve CSR reporting and transparency to consider the usage of two-tier board model and use a higher number of outside directors on board. They note that once a firm uses one-tier model, number of IDs on a board does not matter to the level of CSR disclosure. They advise regulators to enforce an application of two-tier board model to improve CSR reporting and transparency in MNCs. The authors also recommend regulators to continue mandating publicly traded companies to include more external members on their boards, especially for the two-tier board MNCs. Originality/value This paper is the first that investigates the role of board model on CSR disclosure of MNCs.

scholarly journals Corporate social responsibility against workers?

2018 ◽  
Vol 15 (2) ◽  
pp. 55-76
Author(s):  
Clément Séhier
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Multinational Corporations ◽  
Participant Observation ◽  
Codes Of Conduct ◽  
Value Added ◽  
International Labour Organisation ◽  
Content Type ◽  
Social Audits ◽  
Corporate Social

Purpose This paper aims to investigate to what extent and for which reasons the codes of conduct and social audits of multinational corporations (MNCs) have failed to change practices within Chinese factories. A special attention is given to the social compliance initiatives (SCIs) and multi-stakeholder initiatives (MSIs) which did not overcome the main obstacles of the compliance approach. Design/methodology/approach This research is based on a fieldwork in China, including 36 semi-constructed interviews with practitioners involved in corporate social responsibility (CSR), participant observation in the CSR programme of the International Labour Organisation office in Beijing and several visits of factories involved in CSR programmes. Secondary sources are used to estimate the distribution of value added along global value chains (GVCs). Findings The codes of conduct and social audits tend to reproduce the domination of MNCs within GVCs. This paper highlights some obstacles – and opportunities – for CSR appropriate to the Chinese context. Research limitations/implications Only a few MNCs agreed to meet the author and speak openly. No one allowed the author to visit their suppliers’ factories. Practical implications The findings of this study suggest that the most widespread approach to CSR by MNCs is flawed. More attention should be given to specific institutional contexts and to workers’ participation. Originality/value CSR discourse and practices in China are put in the context of GVCs and in the transformation of Chinese industry and labour relations. This method allows going beyond a case study approach. Instrumentations of several SCIs and MSIs are also analysed in detail.

Socially responsible human resource practices: disclosures of the world’s best multinational workplaces

2019 ◽  
Vol 15 (3) ◽  
pp. 277-295 ◽  
Author(s):  
Charbel Greige Frangieh ◽  
Hala Khayr Yaacoub
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Multinational Corporations ◽  
Human Resource ◽  
Strategic Decision ◽  
Human Resource Practices ◽  
Socially Responsible ◽  
Content Type ◽  
Employment Conditions ◽  
Corporate Social

Purpose This paper aims to explore the socially responsible human resource practices disclosed by the “World’s Best Multinational Workplaces,” with the aim of facilitating the benchmarking of these disclosed practices. Design/methodology/approach Using the “World’s Best Multinational Workplaces” list was a strategic decision in this study due to the rigorous methodology used in the preparation of the list as it concentrated largely on the employees’ feedback, thus ensuring that these listed companies are actually top workplaces. Both manifest and latent content analysis, are applied on 23 of the 25 listed Multinational Corporations’ websites and reports, and company reviews done on these companies by the Great Place to Work for to pinpoint the social responsible human resource practices. Findings Most of the practices disclosed are oriented toward enhancing the employees’ work experiences whether that happened through improving their employment conditions or through having a diverse and inclusive workplace. Thus, the employee-oriented human resource management practices got the lion’s share of the disclosures, rather than the legal or the Corporate social responsibility–human resources facilitation components. Research limitations/implications The practices that are already used at small and medium enterprises within national contexts were not covered in this study. Practical implications It is assumed that businesses can benefit from the practices of these MNCs which are considered as great places to work for, and as pioneers in their socially responsible human resource approaches. Originality/value This study is likely to fill an important gap in the corporate social responsibility literature, which gave pint-sized attention to the internal stakeholders, rendering the academic coverage of employee-related practices scarce if not absent

A Perspective on Corporate Social Responsibility in the Europe

2020 ◽  
Vol 20 (20) ◽  
pp. 1-70
Author(s):  
吳盈德 吳盈德
Keyword(s):  
European Union ◽  
Human Rights ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Multinational Corporations ◽  
Physical Environment ◽  
Legal Issue ◽  
The European Union ◽  
Poor Countries ◽  
Corporate Social

The European legislative and regulatory efforts for corporate accountability are broad in scope, encompassing a diversity of concerns for corporate transparency; the overall protection of human rights; the protection of animals and the physical environment; the rights of the consumer; the rights of the workers; and the impact of multinational firm operations on the local communities in efforts to generate shareholder wealth. A major legal issue with cases of corporate misbehavior on a global scale has been the rights of certain courts to hear corporate irresponsibility claims filed against companies which operate abroad. An outcome of the explosive growth of industry, the exploitation of poor countries with deficient critical infrastructures by multinational corporations has continued to plague society through blatant abuses of the physical environment as well as basic human rights. Nonetheless, poor countries continue to pursue financial investments from multinational corporations as well as from global sources of public aid. The European Union has endeavored to regulate such relationships in order to protect human rights and preserve the environment. This article provides an overview of corporate social responsibility in the European Union with a case study of the social and economic impact of the Royal Dutch Shell business activities and performance in the Niger Delta. The outcomes for European corporations who do not incorporate the principles of corporate social responsibility in their business structure and activities include lawsuits based upon claims of environmental degradation and socioeconomic exploitation. The integration of corporate social responsibility into the European corporate business practices and operations has a limited yet positive affect on the financial performance of the firm.歐盟對於企業問責制的立法規範可說是不遺餘力，涉及層面廣，包含對公司透明度的各種關注、人權全面保護、動物與實體環境的保護、消費者權利、勞工權利及跨國企業一心一意為股東創造財富的營運模式對於當地社區的影響。企業在世界各地的不當行為案例所引發的重大法律議題，長久以來的爭議，是特定法院是否有權審理海外公司因不負責任為由遭到控訴的案件。工業爆炸性成長的後果是跨國公司不斷利用關鍵基礎設施缺乏的貧窮國家，持續公然濫用自然環境和基本人權，為社會帶來紛擾與不安。儘管如此，貧窮國家仍繼續尋求跨國公司和全球公共援助來源的金融投資。歐盟一直努力規範這層關係，以便保護人權及保存環境資源。本文透過荷蘭皇家殼牌集團在尼日河三角洲的商業活動及表現，產生的社會經濟影響實際案例，概述歐盟的企業社會責任。未將企業社會責任原則納入旗下業務結構和活動的歐盟企業，面臨的後果包括以環保破壞與社會經濟剝削為基礎提起的訴訟。將企業社會責任原則併入歐盟企業實務營運會對企業的財務表現產生有限、卻正面積極的影響。

Are corporate social responsibility reports informative? Evidence from textual analysis of banks in China

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jerry C. Ho ◽  
Tinghsuan chen ◽  
Jia-Jin Wu
Keyword(s):  
Social Capital ◽  
Corporate Governance ◽  
Human Rights ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Textual Analysis ◽  
Content Type ◽  
Social Contributions ◽  
Regulatory Bodies ◽  
Corporate Social

PurposeThe authors investigate the association of the constructed corporate social responsibility (CSR) measures with the banks’ profitability, social contributions and CSR spending as well as the market reaction to CSR spending.Design/methodology/approachUsing textual analysis of the CSR reports of banks listed on the Chinese market, the authors construct CSR measures in six domains: business, environment, human rights, corporate governance, charity and social capital. Our textual-based CSR measures contain substantial and valuable information beyond what Rankins CSR ratings offer.FindingsThe findings suggest that banks with stronger engagements and interests in the business-related CSR domain experience higher profitability, while those that are more committed to the corporate governance and charity-related domains create larger social contributions. Banks tend to incur higher CSR spending when they are more active in corporate governance. Although the stock market reacts positively to CSR expenditures, the reaction is less favorable for banks with CSR expenditures above the industry norm.Practical implicationsThis study offers insights to policymakers of the regulatory bodies and the banks in China. To enhance the financial safety and soundness of the banking system, the regulatory bodies should encourage banks to strategically allocate corporate resources to achieve higher CSR ratings and engage more business-related CSR activities. To create larger social values, bank management should invest more in philanthropic CSR initiatives such as corporate governance and charity activities. To pursue higher corporate profits, they should engage more in self-centered business-related CSR activities. However, according to the reaction of the market, they should not over-invest in CSR activities.Originality/valueWhile the use of textual analysis to evaluate CSR disclosure has recently emerged in the literature, few studies focus on banks in China. Using the term frequency–inverse data frequency (TF-IDF) method, the authors constructed a score for each of the six CSR domains: business (BUS), environment (ENV), human rights (HR), corporate governance (GOV), charity (CHY) and social capital (SCAP). To the best of our knowledge, no studies have adopted the textual approach to evaluate social reporting quality and CSR activities in the context of the banking industry in China.

scholarly journals Community as stakeholder of the corporate social responsibility programme in Malaysia: outcomes in community development

2015 ◽  
Vol 11 (1) ◽  
pp. 109-130 ◽  
Author(s):  
Maimunah Ismail ◽  
Siti Noormi Alias ◽  
Roziah Mohd Rasdi
Keyword(s):  
Corporate Social Responsibility ◽  
Community Development ◽  
Social Responsibility ◽  
Multinational Corporations ◽  
Legal Responsibility ◽  
Dominant Type ◽  
Content Type ◽  
Younger Age ◽  
Community Data ◽  
Corporate Social

Purpose – This study aims to explore the outcome of a corporate social responsibility (CSR) programme in community development from the perspective of its participants in Malaysia. It is argued that information regarding community development CSR, the providers of CSR and the outcomes of CSR on community development in Malaysia has been scant. Hence, this study examines specifically the profiles of participants of CSR programmes in community development, the profiles of selected CSR-participating corporations, the orientation of CSR responsibilities undertaken by corporations as perceived by the participants and the types of community development contribution from CSR-participating corporations. Outcomes were determined through the results of the last two objectives. Design/methodology/approach – Building on the stakeholder theory and the work of Visser’s CSR pyramid, this article explores the outcomes of CSR resulting from the participation of individuals in the community. Data were gathered from 336 respondents who were participants of CSR programmes sampled from 58 local and multinational corporations in Malaysia. Findings – The results showed that about half of the respondents were in the younger age group with a mean age of 24.40 years. The majority of the CSR-participating corporations had implemented CSR programmes from the first decade of the millennium and had their core businesses in diverse sectors. Legal responsibility was ranked the most important orientation and ethical responsibility the least important orientation. Education-related activities formed the dominant type of CSR contribution. Research limitations/implications – The study addresses a gap in the literature on Malaysian community CSR, particularly from the perspective of the community, which is one of the important stakeholders. Originality/value – This research contributes to the scarce literature on CSR in Malaysia by analysing the way business organisations in the country contribute to community development through CSR. The findings of this study should be useful to community development practitioners, CSR providers and researchers.

Multinational companies and the corporate social responsibility at home: the stakeholder approach

2019 ◽  
Vol 57 (9) ◽  
pp. 2383-2400
Author(s):  
Eun Woo Kim ◽  
Soonkyoo Choe ◽  
Jooyoung Kwak
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Multinational Corporations ◽  
Corporate Social Performance ◽  
Emerging Market ◽  
International Diversification ◽  
Truncated Regression ◽  
Content Type ◽  
Corporate Social ◽  
The Relationship

Purpose The purpose of this paper is to integrate stakeholder and international business (IB) theories to explore the relationship between the international diversification of emerging-market multinational corporations (EMNCs) and corporate social performance (CSP) in their home markets. While the IB literature generally assumes a positive effect from international diversification on CSP as a result of global learning, the study aims at investigating the complicated effects in the link to the stakeholder theory. Design/methodology/approach This paper used combined sources of public survey data (corporate social responsibility (CSR) of the Korean firms) and archival data (foreign direct investment and corporate data). A truncated regression is used for statistical model. Findings International diversification helps MNCs to enhance CSP in their home countries. Thus, EMNCs can develop CSR capabilities at the global level, thereby benefiting domestic stakeholders. Also, significant investment in domestic research and development (R&D) and advertising negatively moderates the relationship between international diversification and domestic CSP. In this regard, expanding R&D and advertising facilitates global competitiveness. Moreover, as international diversification increases, EMNCs may redirect resources and re-orient CSR policies toward foreign stakeholders. Consequently, the relationship between international diversification and domestic CSP weaken. Practical implications Acceleration in international diversification may weaken domestic CSP, which arises from transformation into the global enterprises. Originality/value The study highlights the difficulties of EMNCs in serving domestic stakeholders effectively when their businesses are increasingly internationalized.

Two complimentary duties under corporate social responsibility

2016 ◽  
Vol 58 (1) ◽  
pp. 2-25 ◽  
Author(s):  
Uchechukwu Nwoke
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Multinational Corporations ◽  
Design Methodology ◽  
Shareholder Value ◽  
Critical Evaluation ◽  
Content Type ◽  
Corporate Social ◽  
Value Model

Purpose – The purpose of this paper is to critically examine the concept of corporate social responsibility (CSR) in Nigeria’s Delta region and draw a distinction between philanthropic CSR (positive affirmative CSR) and the more demanding duty not to harm the ecosystem (negative injunction CSR). It suggests that for CSR to contribute to sustainable development, oil multinational corporations (MNCs) need to perform the more demanding duties and not only philanthropy. Design/methodology/approach – The method applied is a critical evaluation of the nature and categories of CSR. It thoroughly reviews existing literature on CSR and uses them to identify and separate for analytical purposes, the different obligations arising from the concept. Findings – The paper highlights the inability of oil MNCs in Nigeria to differentiate between philanthropic CSR and the more demanding duty to care for the host communities and their environment. It suggests that this failure, arguably attributable to the “shareholder value” model of corporate governance, appears to lie at the heart of the unrest in the region. Practical – By performing only the positive CSR duties, while neglecting the negative injunction obligations, oil MNCs continue to attract hostility from the host communities who feel that their survival is at stake. Originality/value – The paper extends the knowledge of the CSR practices of MNCs in Nigeria, by clearly delineating the two CSR duties and by linking the failure of MNCs to perform the negative injunctions to the shareholder value model of corporate governance.

Corporate social responsibility: is it an alternative to government?

2016 ◽  
Vol 7 (1) ◽  
pp. 26-38 ◽  
Author(s):  
Francis Xavier Dery Tuokuu ◽  
Kwesi Amponsah-Tawiah
Keyword(s):  
Sustainable Development ◽  
Corporate Social Responsibility ◽  
Civil Society ◽  
Social Responsibility ◽  
Multinational Corporations ◽  
Civil Society Organizations ◽  
Content Type ◽  
Conceptual Paper ◽  
The Government ◽  
Corporate Social

Purpose Corporate social responsibility (CSR) has gained global prominence in recent years. This is because businesses have seen the need to consider the interests of stakeholders not only to enhance their corporate image but also to live good neighbourly lives with the communities in which they operate. The purpose of this paper is to examine the value of engaging stakeholders and recommend multinational corporations not to take over the governance of countries in which they operate as a result of their financial muscle but to play complementary roles to help in the development of those countries. Although CSR is no longer new in Africa according to recent studies, it is suffering from identity crisis, as it has been used generally and severally to refer to different issues. This conceptual paper discusses the notion of CSR practice in Africa and the major issues and debates around it. It looks at the role of government and civil society organisations that are at the forefront playing watchdog and vigilante roles for the benefit of the society. Design/methodology/approach This is a conceptual paper. Findings The paper argues that business and society cannot exist without working together and that responsible business is key to sustainable development. It traces the roots of CSR and the emergence of the concept. It advises that what is required in Africa is for the media and civil society organizations to play watchdog and vigilante roles in ensuring that businesses are socially responsible, accountable and transparent. If governments and businesses are transparent and accountable, then the citizens become the greatest beneficiary. The profit margins of businesses will also increase and there will be sustainable development. The paper also indicates that the concept of CSR is gaining grounds in Africa and is no longer new as indicated by previous studies. It recommends that Africa should have its own CSR programmes designed to fit into the African setting. The paper examines the major issues and debates on CSR and concludes that any attempt to introduce uniform laws to ensure responsible business operations universally will not work as situations differ from country to country. The overreliance on corporate entities, particularly Multinational corporations (MNCs) and transnational corporation (TNCs), for the direct development of African economies is not sustainable, as these corporate entities cannot continue to fulfil these obligations meant for the development of infrastructure and still be expected to provide basic amenities for communities under the guise of fulfilling CSR. This process of national development is unsustainable. Originality/value The paper recommends a multi-stakeholder approach in designing and implementing CSR programmes. The government, civil society, community and the company should collaborate and constantly have stakeholder engagements as that are the only way of attaining a win-win benefit. MNCs and TNCs should see the government and other stakeholders as partners in development and not lord it over them as a result of their financial muscle. It is recommended that more research work be done in CSR education in Africa. This is to enable business operators and communities understand the true meaning of CSR and to know that the concept goes beyond philanthropy or donations. It will also help them understand that the concept goes beyond community relations to include issues such as human rights, child labour, environmental governance and corporate tax among others.

Corporate social responsibility in Vietnam: opportunities and innovation experienced by multinational corporation subsidiaries

2019 ◽  
Vol 16 (6) ◽  
pp. 771-792 ◽  
Author(s):  
Hieu Thanh Nguyen ◽  
Thinh Gia Hoang ◽  
Hiep Luu
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Multinational Corporations ◽  
Local Community ◽  
Specific Area ◽  
Local Society ◽  
Content Type ◽  
Business Opportunities ◽  
Local Stakeholders ◽  
Corporate Social

Purpose This study aims to examine corporate social responsibility (CSR) with the opportunity- and innovation-based view of multinational subsidiaries (MNSs) in Vietnam. While CSR has traditionally been investigated in the developed market, this paper demonstrates how MNSs can take advantage of their CSR practises and create business opportunities and innovation activities for themselves and local society in Vietnam. Design/methodology/approach This is an exploratory qualitative research-based on four MNSs that have practised CSR in Vietnam. Data were collected from 18 individual interviews with managers and business leaders in four case firms. Findings This study finds that CSR activities in the studied firms potentially drive new business opportunities and innovation in the form of product, process, idea and management practises. In addition, both opportunities and innovation also benefit MNSs and the local community in Vietnam. Research limitations/implications The paper makes clear that CSR literature varies depending on the different countries or areas where the studies take place and these studies tend to focus on a specific area that was appropriate within a particular socio-economic and political context. Given that the business context in Vietnam is characterised by opportunities and incentives for innovation from the socio-economic of the context of a South East Asian developing market, the research provides an important first step in the integration and consolidation of CSR practises, opportunities and innovation. In light of the findings presented above, the study provides an important contribution to the CSR literature, particularly the CSR practises of multinational corporations (MNCs) in developing countries. Practical implications The study suggests that CSR practitioners in Asian emerging countries should ground themselves in an understanding of the local society and try to gain an understanding of the priorities of local stakeholders. MNCs should develop an appreciation of the context in which CSR is initiated, as addressing such issues often inspires firms to bring in social innovations in the form of products, services and processes and discover or create opportunities based on the emergent social problems through business solutions that overall benefit their business and local stakeholders. Originality/value This is one of the first studies to explore the interaction between MNSs undertaking CSR and business opportunities and innovation in the context of a developing country – Vietnam.

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