Addressing corporate social responsibility in corporations: a content analysis of Amazon's and Walmart's websites

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Tugce Ertem-Eray
Keyword(s):  
Corporate Social Responsibility ◽  
Content Analysis ◽  
Social Responsibility ◽  
Global Reporting Initiative ◽  
Bottom Line ◽  
Content Type ◽  
The Public ◽  
Analysis Methodology ◽  
Global Companies ◽  
Corporate Social

PurposeThe purpose of this study is to analyze how Amazon and Walmart, two of the largest global companies, present the balance among their economic, social and environmental activities and construct their identities as good corporate citizens helping to create a sustainable world.Design/methodology/approachA content analysis methodology was applied to the companies' official websites in order to examine their corporate social responsibility (CSR) efforts. The Global Reporting Initiative (GRI) framework was used to provide coding categories.FindingsThe findings indicate that expectations and pressures from the public may help trigger companies to report their CSR efforts. In addition, this study also indicates that the triple bottom line TBL concept does not fully explain each companies' global CSR efforts.Originality/valueMost CSR studies have analyzed communication in only one country, rather than taking a global view. This study examines how Amazon and Walmart have constructed their identity as global corporate citizens and how they work to communicate their identity globally.

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.

scholarly journals Factors influencing corporate social responsibility disclosures in Nepalese banks

2020 ◽  
Vol 5 (2) ◽  
pp. 209-224
Author(s):  
Gopi Bidari ◽  
Hadrian Geri Djajadikerta
Keyword(s):  
Corporate Social Responsibility ◽  
Content Analysis ◽  
Social Responsibility ◽  
Banking Sector ◽  
Annual Reports ◽  
Global Reporting Initiative ◽  
Content Type ◽  
Factors Affecting ◽  
Csr Disclosure ◽  
Corporate Social

PurposeThis paper examines the relationship between selected firm-specific variables and the extent of corporate social responsibility (CSR) disclosures made by Nepalese banks.Design/methodology/approachA content analysis approach of the banks' annual reports is applied using a CSR disclosure index based on the Global Reporting Initiative guidelines. The factors identified in this study – bank size, bank age and bank profitability – are analyzed against the extent of CSR disclosures in the Nepalese banks using multiple regression.FindingsThe main finding from the content analysis indicates that the extent of CSR disclosures made by Nepalese banks in their annual reports is mostly descriptive, with charity and donation being the most disclosed items. The main findings from the correlation and regression analyses show that there are positive and significant relationships between both bank size and profitability and the extent of CSR disclosures in the Nepalese banks, while bank age is a partial determinant.Originality/valueBanks have a significant role in the Nepalese economy. This study offers insights into the CSR disclosure practices of Nepalese banks, examines the potential factors affecting CSR disclosure and expands the pool of CSR knowledge in the developing country context, especially in the banking sector.

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.

Understand corporate social responsibility from an agenda setting perspective: a cross-national analysis of newspaper using computer-assisted content analysis

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Yafei Zhang ◽  
Chuqing Dong
Keyword(s):  
Corporate Social Responsibility ◽  
Content Analysis ◽  
Social Responsibility ◽  
News Media ◽  
Agenda Setting ◽  
Computer Assisted ◽  
Content Type ◽  
News Sources ◽  
National Analysis ◽  
Corporate Social

Purpose This study aims to explore multifaceted corporate social responsibility (CSR) covered in popular English newspapers in the UK, USA, mainland China and Hong Kong from 2000 to 2016 via a computer-assisted analytical approach. This study moves the understanding of CSR away from corporate self-reporting to the mass media and raises interesting questions about the role of the news media in presenting CSR as a multifaceted, socially constructed concept. Design/methodology/approach Data were retrieved from CSR-related news articles from 2000 to 2016 that were archived in the LexisNexis database. Guided by the theoretical framework of agenda setting, a computer-assisted content analysis (Latent Dirichlet Allocation) was used to analyze 4,487 CSR-related articles from both business and non-business news sources. Analysis of variance was used to compare salient CSR topics in each country/region. Findings This study identifies newspapers as an alternate to corporations’ attempts to distribute CSR information and construct CSR meaning. The findings revealed that the news communicates a variety of CSR issues that are aligned or beyond what CSR was defined in corporate CSR reporting, as suggested in previous studies. In addition, CSR news coverages differ between the business and nonbusiness news sources. Furthermore, the media tone of CSR coverage significantly differed across the regions and between the business and nonbusiness newspapers. Social implications Emerging topics in CSR news coverage, such as business education, could help companies identify untapped CSR realms in the market. Originality/value This study contributes to CSR communication research by adding a non-corporate perspective regarding what CSR means and should be focused on. The news media presents CSR using a heterogeneous approach as they not only provide surface reports on corporations’ CSR activities but also offer in-depth discussions.

Sustainability

2012 ◽  
pp. 118-141
Keyword(s):  
Sustainable Development ◽  
Corporate Social Responsibility ◽  
Organizational Learning ◽  
Social Responsibility ◽  
Triple Bottom Line ◽  
Global Reporting Initiative ◽  
Bottom Line ◽  
Global Priority ◽  
Corporate Social ◽  
Positive Results

Organizations of all kinds must increasingly take into account not only the simple bottom line of their organizational operations, but also address their sustainability in broader terms. This chapter reviews sustainable development and the various definitions of sustainability accepted in the literature and in organizational practice, including what has become known as “Triple Bottom Line” (tbl) sustainability. The complex systemic properties of sustainability are detailed, and the general status of sustainability as an organizational, national, and global priority is characterized. The importance of organizational learning in achieving sustainability is explained, and important guidelines are outlined for sustainability performance measurement and reporting, including Corporate Social Responsibility and the Global Reporting Initiative. Details of attempts by various individuals and organizations to address sustainability in practice and how they achieve positive results are described, and latent opportunities to express leadership are highlighted.

The Determinants of Sustainability Reporting of the Portuguese Public Sector Entities

2019 ◽  
pp. 653-678
Author(s):  
Maria da Conceição C. Tavares ◽  
Lúcia Lima Rodrigues
Keyword(s):  
Corporate Social Responsibility ◽  
Content Analysis ◽  
Public Sector ◽  
Social Responsibility ◽  
Sustainability Reporting ◽  
Global Reporting Initiative ◽  
Sustainability Disclosure ◽  
Sustainability Reports ◽  
Csr Disclosure ◽  
Corporate Social

Based on legitimacy and on stakeholder theories, this study analyses the level of disclosure of Corporate Social Responsibility (CSR) in the sustainability reports of the Portuguese public sector entities for the years 2008 and 2012, prepared in accordance with the guidelines of the Global Reporting Initiative (GRI). The authors also aim to determine the factors that influence this level of disclosure. Using content analysis, an index of CSR disclosure was constructed based on the sustainability reports of 58 public sector entities. It was concluded that the level of sustainability disclosure is related to the organisation's size, industry, awards and certifications received, and visibility measured in terms of consumer proximity. This study offers new empirical evidence of a different context – public sector entities in Portugal, providing valuable insights into the factors that explain CSR disclosures in public sector entities.

Corporate social responsibility and corporate payout policy: the impact of product market competition

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Shahbaz Sheikh
Keyword(s):  
Corporate Social Responsibility ◽  
Firm Performance ◽  
Social Responsibility ◽  
Social Performance ◽  
Market Competition ◽  
Global Reporting Initiative ◽  
Product Markets ◽  
Content Type ◽  
Corporate Social ◽  
The Impact

PurposeThe purpose of this paper is to empirically investigate if and how firm performance in corporate social responsibility (CSR) is related to corporate payouts and how competition in product markets influences this relation.Design/methodology/approachLogit and Tobit regressions are used to estimate the relation between firm performance in CSR and corporate payouts.FindingsThe empirical results show that firm performance in CSR is positively related to the propensity and level of dividends, repurchases and total payouts (dividends plus repurchases). However, the positive relation between CSR performance and corporate payouts is significant only for firms that operate in low competition markets. In high competition markets, CSR performance does not seem to have any significant relation with corporate payouts.Research limitations/implicationsThis study uses MSCI social ratings data to measure net scores on CSR. There is no systematic conceptual reason for measuring social performance using MSCI social ratings. Future research should use other measures of social performance (e.g. Dow Jones Sustainability Index, Accountability Ratings and Global Reporting Initiative to estimate the relation between CSR and corporate payouts).Practical implicationsCSR firms are more likely to choose higher payouts when they operate in low competition markets.Originality/valueThis study contributes to the stream of research that evaluates the payout choices of CSR firms and competition in product markets. To the author's knowledge, this is the first study that documents the impact of market competition on the relation between firm performance in CSR and corporate payouts.

The impact of corporate social responsibility and internal controls on stakeholders’ view of the firm and financial performance

2017 ◽  
Vol 8 (3) ◽  
pp. 246-280 ◽  
Author(s):  
Orhan Akisik ◽  
Graham Gal
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Internal Control ◽  
Internal Controls ◽  
Third Party ◽  
Global Reporting Initiative ◽  
Content Type ◽  
Corporate Social ◽  
The Impact

Purpose The purpose of this study is to empirically examine whether two major stakeholder groups – customers and employees – consider third party-reviewed corporate social responsibility (CSR) reports and assurance on the quality of internal controls as value determinant in their decisions, and how their decisions influence financial performance through the halo effect of these reports. Design/methodology/approach Using Compustat North America and Global Reporting Initiative data, the authors used first-order autoregressive models over the period from 2006 to 2012. Findings The results indicate that the impacts of customers and employees on financial performance are influenced by third party-reviewed CSR reports and effective internal control. Moreover, it is found that the third party-reviewed CSR reports and effective internal control enable the persistence of financial performance. Social implications The findings have implications for stakeholders in terms of third party-reviewed CSR reports and effective internal control. The findings are important due to the influence that these stakeholders (customers and employees) have on the financial performance of firms and the impact that CSR actions can have on society as a whole. Originality/value To the authors' knowledge, this is the first study that contributes to the literature by demonstrating that information about third party-reviewed CSR reports and internal control reviews may influence the perceptions of firms by two primary stakeholders – customers and employees.

Is board diversity an antecedent of corporate social responsibility performance in firms? A research on the 500 biggest Turkish companies

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Nese Colakoglu ◽  
Mehmet Eryilmaz ◽  
Jennifer Martínez-Ferrero
Keyword(s):  
Corporate Social Responsibility ◽  
Content Analysis ◽  
Social Responsibility ◽  
Corporate Social Performance ◽  
Measurement Instrument ◽  
Previous Literature ◽  
Board Members ◽  
Board Diversity ◽  
Content Type ◽  
Corporate Social

Purpose This study aims to understand whether board diversity has a direct effect on “corporate social responsibility (CSR)” performance of companies or not. In addition, this study also aims to examine the moderation effect of age and education level of female board members on the relationship between board gender diversity and CSR performance. Design/methodology/approach A “corporate social performance (CSP)” measurement instrument was designed to conduct a content analysis that analyzes the CSR disclosure in the annual reports of Turkish companies listed on the “500 biggest Turkish companies” report of “Istanbul Chamber of Industry (ISO)” in 2015. The data coming from content analysis of 117 company reports were analyzed by using hierarchical regression analysis. Findings Despite of supporting the increase in CSR performance when there is a greater presence of independent board members in an organization, evidence supports that ratios of female and foreign board members do not have any significant effect on CSR performance. Originality/value The study contributes to previous literature on board diversity and CSR performance as follows. First, this paper contributes to previous literature by examining and testing independent, female and foreign board members as a new antecedent of CSR performance in research on Turkey; second, by examining a sample of the “500 biggest Turkish companies” and providing some tips about both Turkey and other developing countries; third, by reopening the debate about the positive impact of a greater presence of independent directors on board on CSR performance and the non-effect of female and foreign board members. Finally, it also offers a partially new CSP measurement instrument based on content analysis.

scholarly journals ANALISIS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY BERDASARKAN GLOBAL REPORTING INITIATIVE G4

2017 ◽  
Vol 13 (1) ◽  
pp. 53-60
Author(s):  
Crista Fianica Wulolo ◽  
Isna Putri Rahmawati
Keyword(s):  
Corporate Social Responsibility ◽  
Content Analysis ◽  
Social Responsibility ◽  
Descriptive Analysis ◽  
Global Reporting Initiative ◽  
Mining Companies ◽  
Analysis Technique ◽  
Average Quantity ◽  
Csr Disclosure ◽  
Corporate Social

This study aims to analyze the quantity and quality disclosure of CSR (Corporate Social Responsibility) using reporting guidance Global Reporting Initiative (GRI), which consists of ten aspects, namely strategy and organization, organizational profile, material aspects and boundary identified, Stakeholders, reporting profiles, governance, aspects and integrity, economic, environmental, and social. The sample in this research is mining companies listed on BEI in 2014 and 2015 as many as 32 companies. The research method used is descriptive analysis, with analysis technique in the form of content analysis. The results show that the average quantity and quality of CSR disclosure in mining companies in 2014 and 2015 is still low.   Penelitian ini bertujuan untuk menganalisis kuantitas dan kualitas pengungkapan CSR (Corporate Social Responsibility) dengan menggunakan pedoman pelaporan keberlanjutan GRI (Global Reporting Initiative) G4, yang terdiri dari sepuluh aspek, yaitu strategi dan organisasi, profil organisasi, aspek materiak dan boundaryteridentifikasi, hubungan dengan pemangku kepentingan, profil laporan, tata kelola, aspek dan integritas, ekonomi, lingkungan, dan sosial. Sampel dalam penelitian ini adalah perusahaan sektor pertambangan yang terdaftar di BEI tahun 2014 dan 2015 sebanyak 32 perusahaan. Metode penelitian yang digunakan adalah analisis deskriptif, dengan teknik analisis berupa content analysis. Hasil penelitian menunjukkan bahwa rata-rata kuantitas dan kualitas pengungkapan CSR pada perusahaan sektor pertambangan tahun 2014 dan 2015 masih tergolong rendah.

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