Promoting CSR to foster sustainable development

2014 ◽  
Vol 6 (2) ◽  
pp. 97-115 ◽  
Author(s):  
Abdul Moyeen ◽  
Brian West
Keyword(s):  
Sustainable Development ◽  
Structured Interviews ◽  
Senior Managers ◽  
Developed Country ◽  
Content Type ◽  
Positive Attitudes ◽  
Attitudes And Perceptions ◽  
Promotional Efforts ◽  
Corporate Social ◽  
The Impact

Purpose – The purpose of this paper is to explore the attitudes and perceptions of senior managers in Bangladesh with regard to corporate social responsibility (CSR), focusing on the impact of CSR promotional programmes in fostering an affirmative view of sustainable development. This issue has special significance in a country that is one of the fastest growing economies in south Asia and also particularly vulnerable to the effects of climate change. Design/methodology/approach – Data were collected through semi-structured interviews with a diverse group of 32 managers of large enterprises operating in a variety of industries. Findings – The positive attitudes observed suggest that various programmes adopted to promote CSR have had some effect. However, sustainable development and environmental issues tend to remain on the periphery of managers’ understandings and perceptions of CSR. Research limitations/implications – This study aids understanding of how business managers may respond to CSR promotional campaigns. Further studies in other comparable countries, and in other settings where CSR is poorly established, are encouraged in order to provide more comprehensive insights and overcome the limited sample size of the current study. Practical implications – While insights to how the managers of local enterprises can be persuaded to become more effectively engaged in CSR are provided, a need to foster a more comprehensive notion of CSR is also identified. Originality/value – As well as contributing to redressing the strong bias towards developed country settings in CSR research, this research is novel in exploring how CSR promotional efforts may influence the attitudes and perceptions of managers.

Carbon emission risks and management accounting: Australian evidence

2016 ◽  
Vol 29 (2) ◽  
pp. 137-153 ◽  
Author(s):  
Jayanthi Kumarasiri ◽  
Christine Jubb
Keyword(s):  
Carbon Emissions ◽  
Carbon Emission ◽  
Management Accounting ◽  
Interview Data ◽  
Structured Interviews ◽  
Emission Mitigation ◽  
Senior Managers ◽  
Economic Interests ◽  
Content Type ◽  
The Impact

Purpose The purpose of this paper is to apply regulatory mix theory as a framework for investigating the use of management accounting techniques by Australian large listed companies in constraining their carbon emissions. Design/methodology/approach Semi-structured interviews are conducted with senior managers involved with managing their companies’ carbon emission risks. Analysis of the interview data is undertaken with a view to provision of insight to the impact of the regulatory framework imposed to deal with carbon emissions. Findings The findings reveal that regulation impacting companies’ economic interests rather than requiring mere disclosure compliance is much more likely to be behind focusing top management and board attention and use of management accounting techniques to set targets, measure performance and incentivise emission mitigation. However, there remains much scope for increased use of accounting professionals and accounting techniques in working towards a carbon-constrained economy. Research limitations/implications The usual limitations associated with interpretation of interview data are applicable. Practical implications Under-use of management accounting techniques is likely to be associated with less than optimal constraint of carbon emissions. Social implications Carbon emissions are accepted as being involved in harmful climate change. To the extent effective techniques are under-utilised in constraining emissions, harmful consequences for society are likely to be heightened unnecessarily. Originality/value The topic and data collected are original and provide valuable insights into the dynamics of management accounting technique use in managing carbon emissions.

Developing teenagers’ role consciousness as “world heritage guardians”

2017 ◽  
Vol 7 (2) ◽  
pp. 179-192 ◽  
Author(s):  
Wenhui Wang ◽  
Yin Zhang ◽  
Jing Han ◽  
Ping Liang
Keyword(s):  
Sustainable Development ◽  
Community Involvement ◽  
Age Groups ◽  
World Heritage ◽  
Three Dimensions ◽  
Structured Interviews ◽  
Content Type ◽  
World Heritage Sites ◽  
Heritage Protection ◽  
The Impact

Purpose As one of the nearest and most important groups of resource guardians, local teenagers are an important force for current and especially future world heritage protection. Nurturing their awareness of world heritage protection is an important way to achieve the sustainable development of world heritage sites (WHS). The purpose of this paper is to present a case study of local teenagers of Tai’an city in China with the aim of examining how they have developed consciousness of their role as “world heritage guardians.” Design/methodology/approach Semi-structured interviews are used to examine the awareness of 15 local teenagers on world heritage protection. The interview results are then qualitatively analyzed by using a systematic coding process. Findings The analysis shows that the formation of the guardianship role is realized through three dimensions: recognition, emotion, and action, which are subjected to role awakening, role identifying, and role strengthening stage by stage. The personal experiences of the interviewees, as well as the impact from surrounding groups both serve to influence the formation of their role as “world heritage guardians.” Research limitations/implications The framework constructed in this study on the development of teenagers’ role consciousness cannot only apply to world heritage and environmental contexts in terms of awareness of the need for conservation, but be used toward behavioral studies of other age groups. Practical implications The findings can be used as a practical guide for school teachers, government officials, and heritage managers to better carry out educational programs in terms of heritage tourism and sustainable development of WHS for teenagers. Originality/value The teenagers’ population is underrepresented in the literature in terms of community involvement with world heritage. This study is meaningful because the focus is on improving local teenagers’ awareness of the value and importance of world heritage and their preservation.

Supply chains and COVID-19: impacts, countermeasures and post-COVID-19 era

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Atif Saleem Butt
Keyword(s):  
Supply Chain ◽  
Structured Interviews ◽  
Senior Managers ◽  
Supply Chain Disruptions ◽  
Case Study Methodology ◽  
Content Type ◽  
Study Methodology ◽  
The Impact ◽  
Opening Up

PurposeThis paper explores the steps/countermeasures taken by firms to address supply chain disruptions in the wake of COVID-19.Design/methodology/approachThis study employs a case study methodology and employs 46 semi-structured interviews with senior managers of the three buying firms, four distribution centres and four supplying firms based in four countries (Pakistan, Sri Lanka, China and India).FindingsResults reveal that manufacturers are refining production schedules to meet the production challenges. Distributors are working with secondary suppliers to meet the inventory shortage. Finally, supplying firms are evaluating the impact of demand, focusing on short-term demand-supply strategy, preparing for channel shifts, opening up additional channels of communication with key customers, understanding immediate customer’s demand and priorities and finally becoming more agile.Research limitations/implicationsThere are some limitations to this study. First, the results of this study cannot be generalized to a wider population. Second, this study explores the interpretations of senior managers based in four Asian countries only.Practical implicationsSupply chain firms can use these findings to understand how COVID-19 is affecting firms. Firms can also use the suggestions provided in this study to mitigate the impact of COVID-19 and make the best out of this pandemic.Originality/valueThis study contributes to the supply chain disruption literature by exploring the robust countermeasure taken by supply chain firms amid COVID-19 outbreak. In particular, it explores such countermeasures from the perspective of three different entities (buyer, supplier and distributor) based in four different countries in the South Asian region.

scholarly journals The social value of rescuing food, nourishing communities

2016 ◽  
Vol 118 (12) ◽  
pp. 3044-3058 ◽  
Author(s):  
Miranda Mirosa ◽  
Louise Mainvil ◽  
Hayley Horne ◽  
Ella Mangan-Walker
Keyword(s):  
Online Survey ◽  
Social Value ◽  
Evaluation Tool ◽  
Structured Interviews ◽  
Content Type ◽  
Value Evaluation ◽  
The Social ◽  
Corporate Social ◽  
The Impact

Purpose The purpose of this paper is to explore the social value food rescue enterprises can create for both their stakeholders and the wider community “in the meantime” whilst longer term solutions to the problems of insecurity and waste are sought. Design/methodology/approach FoodShare, a New Zealand urban-based social enterprise specialising in food redistribution, served as a case study for this research. Semi-structured interviews (n=13) were conducted with FoodShare staff and key stakeholder groups (food donors, financial donors, recipient agencies and volunteers). In addition, an anonymous online survey (n=40) was completed by the wider organisational volunteer network. The interview guides were structured around a new social value evaluation tool, Social Return on Investment, which is increasingly used to demonstrate the impact of such programmes. Deductive methods were used to code the resulting transcripts to identify key outcomes experienced by FoodShare’s stakeholders. Findings The outcomes of FoodShare’s work differed for the various stakeholders. For food donors, outcomes included “more involved relationships with community”, and “improved perceptions of corporate social responsibility”. Identified key outcomes for the financial donors included “key promotional opportunity” and “do something good”. For recipient agencies, important outcomes were “greater volume of food” and “increased reach”. Volunteers reported “meeting new people”, “a sense of accomplishment in helping others” and “learning new skills”. There were also a number of nutritional and environmental outcomes for the wider community. Originality/value Given the dearth of evidence on the societal value that is created in redistributing unsold food to people in need, this novel perspective makes a significant contribution to the literature in this area.

scholarly journals CSR during COVID-19: exploring select organizations’ intents and activities

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
S.M. Ramya ◽  
Rupashree Baral
Keyword(s):  
Stock Exchange ◽  
Structured Interviews ◽  
Senior Managers ◽  
Content Type ◽  
Services Sector ◽  
Qualitative Research Design ◽  
Csr Strategy ◽  
Paradox Theory ◽  
Corporate Social ◽  
Practical Implications

Purpose This paper aims to explore the immediate proactive corporate social responsibility (CSR) efforts undertaken by select organizations in India in response to the coronavirus (COVID-19) pandemic and the approach they have adopted toward it. Design/methodology/approach Semi-structured interviews were conducted with 27 senior managers across top Bombay Stock Exchange indexed organizations from the manufacturing and services sector in India during the national COVID-19 pandemic lockdown between March and June 2020. Manual content analysis and the Gioia method were used to arrive at the insights. Findings Results of the analysis showcase the spirited immediate CSR measures undertaken by the select organizations in the broader interests of the community at large. The study also highlights the need for a paradox approach toward CSR strategy. Research limitations/implications Given that the present study adopts an exploratory qualitative research design, the scope for generalization is rather limited. Practical implications This paper classifies COVID-19 related initiatives undertaken by selected few top organizations in India and attempts to justify the need to opt for a paradox approach toward CSR strategy. Originality/value To the best of the author’s knowledge, this is one of the first few studies to have attempted to put forth a dialog at the intersection of COVID-19 and CSR with rich insights gained from qualitative data collected during India’s intense lockdown period and offering a different perspective with the inclusion of paradox theory into the discussion.

Corporate social responsibility (CSR) practices in Islamic banks of Bangladesh

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Md. Anowar Hossain Bhuiyan ◽  
Md. Abud Darda ◽  
Md. Belal Hossain
Keyword(s):  
Sustainable Development ◽  
Factor Analysis ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Well Being ◽  
Islamic Banks ◽  
Content Type ◽  
Arts And Culture ◽  
Corporate Social ◽  
The Impact

Purpose Corporate social responsibility (CSR) influences an organization in deciding its ethical approaches in the corporate practices and also important to maintain sustainable development. Islamic banks are capturing almost 40% of the total bank account holders in Bangladesh and contributing to the socio-economic and environmental development of the country through their CSR activities. The purpose of this paper is to investigate the impacts of CSR activities of Islamic banks for sustainable development in Bangladesh from the perception of the beneficiaries. Design/methodology/approach This study is based on a questionnaire survey of 200 conveniently selected beneficiaries from five purposively selected Islamic banks in Bangladesh. Respondents’ agreement score for various CSR-related activities has been observed in a five-point Likert scale and, finally, to identify the impact of CSR, exploratory factor analysis has been done. Findings Results revealed that respondents are expressing strong agreement for almost all the activities, and they are much satisfied with ongoing CSR activities by Islamic banks, which implies positive attitudes of beneficiaries regarding CSR activities. The results of factor analysis further confirm the perception of respondents toward CSR activities of Islamic banks in terms of social enhancement, education and health, socio-economic well-being and contemporary arts and culture. Originality/value The Islamic banks should enhance their CSR activities for socio-economic development, provide more allocation in education programs, increase sponsorship in sports events and assist in flourishing Bangladeshi arts and culture.

Increased equality of opportunity through international tourism

2019 ◽  
Vol 10 (4) ◽  
pp. 339-354 ◽  
Author(s):  
Scott Hipsher
Keyword(s):  
Policy Development ◽  
Design Methodology ◽  
Tourism Industry ◽  
Matched Pairs ◽  
Use Of Self ◽  
Content Type ◽  
Positive Attitudes ◽  
Corporate Social ◽  
The Impact ◽  
Practical Implications

Purpose The purpose of this study is to explore and compare the perceptions of workers in the tourism industry in Thailand in foreign-owned and locally owned firms to provide an underrepresented perspective in the debate over whether international trade and tourism primarily exploits workers or provides valuable opportunities. Design/methodology/approach A matched-pairs comparative analysis was used. Findings Workers at foreign-owned companies showed slightly, although statistically insignificant, more positive attitudes toward tourism as a means of creating opportunities for themselves. Workers in foreign-owned companies showed a statistically significant more positive attitude toward the impact of tourism on the country. It appears the vast majority of the workers interviewed did not feel exploited, but empowered by opportunities to engage in employment in the tourism industry. Research limitations/implications The use of self-reported measures has been acknowledged to be problematic and the size and composition of the sample limit the ability to generalize the findings to a broader population. Practical implications Understanding the perspectives of the workers in an industry can be useful in policy development and implementing corporate social responsibility programs. The results suggest workers would support programs which encourage increases in tourism and foreign investment in the industry. Social implications reflect the perceptions of an under-represented segment of society. Originality/value The intention is to help bring into the debate the perspectives of individuals who are most directly affected by these activities.

scholarly journals Do stakeholders or social obligations drive corporate social and environmental responsibility reporting? Managerial views from a developing country

2015 ◽  
Vol 12 (3) ◽  
pp. 287-314 ◽  
Author(s):  
Md Moazzem Hossain ◽  
Manzurul Alam ◽  
Muhammad Azizul Islam ◽  
Angela Hecimovic
Keyword(s):  
Developing Countries ◽  
Developing Country ◽  
Stock Exchange ◽  
Annual Reports ◽  
Environmental Responsibility ◽  
Structured Interviews ◽  
Senior Managers ◽  
Content Type ◽  
Reporting Practices ◽  
Corporate Social

Purpose – The purpose of this study is to explore senior managers’ perception and motivations of corporate social and environmental responsibility (CSER) reporting in the context of a developing country, Bangladesh. Design/methodology/approach – In-depth semi-structured interviews were conducted with 25 senior managers of companies listed on the Dhaka Stock Exchange. Publicly available annual reports of these companies were also analysed. Findings – The results indicate that senior managers perceive CSER reporting as a social obligation. The study finds that the managers focus mostly on child labour, human resources/rights, responsible products/services, health education, sports and community engagement activities as part of the social obligations. Interviewees identify a lack of a regulatory framework along with socio-cultural and religious factors as contributing to the low level of disclosures. These findings suggest that CSER reporting is not merely stakeholder-driven, but rather country-specific social and environmental issues play an important role in relation to CSER reporting practices. Research limitations/implications – This paper contributes to engagement-based studies by focussing on CSER reporting practices in developing countries and are useful for academics, practitioners and policymakers in understanding the reasons behind CSER reporting in developing countries. Originality/value – This paper addresses a literature “gap” in the empirical study of CSER reporting in a developing country, such as Bangladesh. This study fills a gap in the existing literature to understand managers’ motivations for CSER reporting in a developing country context. Managerial perceptions on CSER issues are largely unexplored in developing countries.

Consumers’ evaluation toward tobacco companies: implications for social marketing

2015 ◽  
Vol 33 (3) ◽  
pp. 276-291 ◽  
Author(s):  
Denni Arli ◽  
Sharyn Rundle-Thiele ◽  
Hari Lasmono
Keyword(s):  
Social Marketing ◽  
Corporate Social Performance ◽  
Social Performance ◽  
Daily Basis ◽  
Marketing Practice ◽  
Content Type ◽  
Positive Attitudes ◽  
Company Identification ◽  
Corporate Social ◽  
The Impact

Purpose – Given the well-documented outcomes of corporate social responsibility (CSR) activities, tobacco companies that exhibit CSR may be trusted and consumers may hold positive attitudes towards tobacco companies further contributing to and reinforcing smoking behaviours, which is a highly undesired and addictive behaviour. Thus, the purpose of this paper is to understand smokers and non-smokers views of CSR activities by Indonesian tobacco companies. Design/methodology/approach – Data were collected from a large private university in Surabaya, Indonesia. There were 191 usable questionnaires with 91.7 per cent male and 8.3 per cent female. The number of smokers and non-smokers were evenly split, 49 per cent smokers and 51 per cent non-smokers which is slightly lower than the 67 per cent of male smokers in Indonesia. Of the 94 smokers in the sample, 69 per cent reported smoking on a daily basis. Findings – The results of this study suggest that CSR activities are able to cultivate favourable images of the tobacco companies especially for those who are currently smoking. CSR in the domain of the tobacco industry increases people’s favourable association with the company. Moreover, the findings show that consumer-company identification does not affect company evaluation (CE) and consumer sensitivity towards corporate social performance becomes a motivator which positively affects CE among smokers. Practical implications – This study has important implications for social marketing practice and research where the dominant focus remains on the downstream. In the case of smoking in Indonesia social marketing efforts directed towards mid and upstream may be more effective than downstream social marketing interventions which have to compete with global tobacco corporations. Originality/value – This is one of the first studies to explore the impact of CSR and one of the first studies to examine Indonesia, the world’s fourth most populous country which exhibits a very high male smoking rate.

Education for sustainable development in Japan and Malaysia: a comparative study among engineering undergraduates

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Balamuralithara Balakrishnan ◽  
Fumihiko Tochinai ◽  
Hidekazu Kanemitsu ◽  
Ali Al-Talbe
Keyword(s):  
Sustainable Development ◽  
Engineering Students ◽  
Environmental Issues ◽  
Education For Sustainable Development ◽  
Content Type ◽  
The Sustainable Development ◽  
Positive Attitudes ◽  
Attitudes And Perceptions ◽  
Insight Into ◽  
Engineering Undergraduates

Purpose This study aims to examine the impacts of education for sustainable development subject(s) offered at University A, Japan and University B, Malaysia on the attitude and perception toward environment, social and economic issues of sustainability among the engineering undergraduates of the institutions from different countries. Design/methodology/approach A questionnaire survey was administered to 108 engineering students at University A, Japan and 117 engineering students at University B, Malaysia to measure their attitudes and perceptions toward sustainability. Findings The findings suggested that the sustainable development courses offered at University A, Japan, have developed positive attitudes and perceptions on environmental and social sustainability issues. The subjects on sustainable development offered at University B, Malaysia have developed positive attitudes and perceptions on the environmental issues of sustainability. Respondents from both universities, Japan and Malaysia, have not properly developed positive attitudes and perceptions toward economic sustainability issues. The findings also revealed that geographical boundaries have no influence toward the development of the attitude and perception toward sustainability issues. Originality/value This study provides insight into the attitude and perception toward the three pillars – environment, social and economic – of sustainability among engineering undergraduates from two different institutions of two different countries that apply different pedagogic strategies in education for sustainable development in educating undergraduates on sustainable development.

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