Exploring the explicitness, salience of ethics and transparency of messages in social reports: a cross-national longitudinal content analysis from an institutional perspective

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Tae Ho Lee
Keyword(s):  
Content Analysis ◽  
Design Methodology ◽  
Institutional Perspective ◽  
Content Type ◽  
Market Economies ◽  
Csr Communication ◽  
Liberal Market Economies ◽  
Corporate Social ◽  
Practical Implications ◽  
Cross National

PurposeThis study analyzed the explicitness, the salience of ethics and the transparency of messages in firms' social reports based on their significance to strategic corporate social responsibility (CSR) communication.Design/methodology/approachDrawing on institutional theory, this content analysis investigated 750 social reports from 125 firms for a ten-year period in liberal market economies (LMEs: US, UK), coordinated market economies (CMEs: Germany, Japan) and state-led market economies (SLMEs: France, South Korea).FindingsFirst, firms in CMEs showed the highest level of transparency, and in all market economies, an overall trend of increase in the level of transparency was found. Second, firms in SLMEs communicated their CSR activities least explicitly. Third, firms in CMEs showed the lowest salience of ethics.Originality/valueUseful theoretical as well as practical implications are provided in relation to the institutional perspective to CSR, and cross-national CSR communication.

How much firms “give” to CSR vs how much they “gain” from it: inequity perceptions and their implications for CSR authenticity

2020 ◽  
Vol 54 (8) ◽  
pp. 1987-2012 ◽  
Author(s):  
Liudmila Tarabashkina ◽  
Pascale G. Quester ◽  
Olga Tarabashkina
Keyword(s):  
Firm Size ◽  
Design Methodology ◽  
Distance Effect ◽  
Psychological Distance ◽  
Content Type ◽  
Csr Communication ◽  
Vested Interests ◽  
Corporate Social ◽  
Attribution Theories ◽  
Practical Implications

Purpose The purpose of this study is to answer the call for additional detailed research on factors that influence corporate social responsibility (CSR) authenticity by examining how the former is affected by the commonly reported CSR spending allocations expressed as percentages of annual profits. It integrates equity and attribution theories to propose a new construct of inequity perceptions to explain how CSR spending allocations influence CSR authenticity. Inequity perceptions form from smaller allocations that are perceived disproportionate compared to the potential reputational gains from the executed CSR communication, which, in turn, prompts lower authenticity inferences. Design/methodology/approach Three experiments were performed. Study 1 examines how different CSR spending allocations influence inequity perceptions and how the latter relate to CSR authenticity. Study 2 examines how inequity perceptions are affected by firm size. Study 3 examines whether psychological distance (being a customer or non-customer) affects information processing by predisposing customers to forming higher inequity perceptions. Findings Study 1 shows that lesser allocations produce higher inequity perceptions. Study 2 demonstrates that inequity perceptions are enhanced when numerically small allocations are reported by a large as opposed to a small firm. Study 3 shows that both customers and non-customers form similar inequity perceptions from smaller percentage allocations without support for the psychological distance effect. Research limitations/implications This study shows that the percentage of profits allocated to CSR, as well as firm size, can affect authenticity inferences via inequity perceptions. These findings point to different implications of CSR communication that features percentage allocations that multiple firms may not be aware of. Practical implications Marketers can benefit from the reported findings by understanding when and how CSR communication that features percentage allocations may be counter-productive by generating lesser CSR authenticity. Originality/value This study provides a novel perspective on how consumers evaluate CSR authenticity in a marketplace where awareness of firms’ vested interests is increasing.

Corporate social responsibility tweeting

2018 ◽  
Vol 34 (9) ◽  
pp. 18-20
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Case Studies ◽  
Design Methodology ◽  
Reading Time ◽  
Content Type ◽  
Csr Communication ◽  
Pertinent Information ◽  
Corporate Social ◽  
Practical Implications

Purpose This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies. Design/methodology/approach This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context. Findings Organizations need to embrace corporate social responsibility (CSR) communication in order to remain competitive. The best platform from which to do this is Twitter, where communal engagement and storytelling aspects can have the greatest results. Originality/value The briefing saves busy executives, strategists and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.

CSR communication through Facebook in the Latin American integrated market (MILA)

2019 ◽  
Vol 27 (5) ◽  
pp. 741-760 ◽  
Author(s):  
Yuli Marcela Suárez-Rico ◽  
Mª Antonia García-Benau ◽  
Mauricio Gómez-Villegas
Keyword(s):  
Content Analysis ◽  
Latin American ◽  
Information Disclosure ◽  
Design Methodology ◽  
Strong Association ◽  
Content Type ◽  
Csr Communication ◽  
Regression Modelling ◽  
Explanatory Factors ◽  
Practical Implications

Purpose This study aims to analyse CSR communication in the Latin American Integrated Market companies using Facebook, by studying disclosure and its determinants along with the legitimacy and interactivity of CSR posts. Design/methodology/approach A content analysis of Facebook posts and an index were developed to establish disclosure levels explained by regression modelling. In addition, an analysis of Facebook posts, reactions and comments was carried out. Findings Content analysis shows that most of the posts correspond to the categories of society and environment. Regression modelling shows there is a strong association between corporate and board characteristics and disclosure levels. In spite of the dialogic character of Facebook, interactivity levels of messages are low, although high levels of legitimacy are observed in posts by consumer and financial companies. Research limitations/implications This study examines companies included in the Latin American Integrated Market. The generalisation of the results is limited to this context. Practical implications Understanding CSR communication may enable companies to relate more effectively with their stakeholders and possibly change their practices as a result of the feedback provided. Originality/value This study offers an important contribution to the literature on CSR communication by performing an analysis of information disclosure on Facebook and its explanatory factors. Another contribution of this study is its examination of the legitimacy and interactivity of CSR information disclosure in Latin America, a relatively understudied region.

Handling negative publicity

2017 ◽  
Vol 21 (3) ◽  
pp. 267-286 ◽  
Author(s):  
Angie Chung ◽  
Hua Jiang
Keyword(s):  
Network Theory ◽  
Design Methodology ◽  
Content Type ◽  
Csr Communication ◽  
Subject Design ◽  
Negative Publicity ◽  
Associative Network Theory ◽  
Corporate Social ◽  
The Impact

Purpose Based on the framing theory and the associative network theory, the purpose of this paper is to develop and test a model that examines the impact of employing corporate social responsibility (CSR) communication in apology statements after negative publicity. Specifically, this study examines the role of CSR fit and CSR history in reducing anger and negative word-of-mouth (NWOM). This study also examines whether perceived CSR motivation and skepticism toward the apology statement mediate the effect of CSR fit and CSR history on anger and NWOM. Design/methodology/approach This study was a 2×2 between-subject design manipulating CSR fit (high or low) and CSR history (long or short). Findings The findings of this study suggest that strategically employing CSR communication in an apology statement after negative publicity may reduce negative consumer reactions. Originality/value The effects of CSR history and CSR fit have been studied in different contexts, but the effects of mentioning the two components in terms of apology statements had been understudied. This paper fulfills an identified need to study how employing CSR communication in apology statements after negative publicity can mitigate negative audience reactions.

Conformity or differentiation? A U-shaped relationship between peers’ CSR and focal firms’ CSR

2021 ◽  
Vol 15 (2) ◽  
pp. 305-327
Author(s):  
Xianyi Long ◽  
Ting Zhang
Keyword(s):  
Design Methodology ◽  
Least Squares Method ◽  
Environmental Uncertainty ◽  
Generalized Least Squares ◽  
Content Type ◽  
Differentiation Strategy ◽  
Generalized Least Squares Method ◽  
Academic Researchers ◽  
Corporate Social ◽  
Practical Implications

Purpose The purpose of this paper is to investigate the influence of peers’ corporate social responsibility (CSR) on focal firms’ CSR from an integrated perspective. The current study aims to explore whether as peers’ CSR increases focal firms’ CSR would first decrease and then increase. Design/methodology/approach This study is based on a sample consisting of Chinese listed manufacturing firms from 2010 to 2016. Hypotheses are tested by generalized least squares method to minimum heterogeneity and autocorrelation concern. Findings The results show that focal firms’ CSR would first decrease and then increase with the increase in peers’ CSR. Furthermore, this paper found that corporate visibility would stress more value on CSR differentiation strategy and environmental uncertainty would stress more value on CSR conformity strategy, such that the U-shaped relationship would be more pronounced in high corporate visibility or low environmental uncertainty situation. Practical implications The findings may be of interest to the academic researchers and managers. For researchers, it is important to understand how focal firms would practice CSR in response to peers’ CSR, especially through an integrated perspective. For managers, the results show that the best way to invest in CSR activities in response to peers’ CSR follows a U-shaped curve, and corporate visibility and environmental uncertainty are important factors to be considered to make CSR decisions. Originality/value This study contributes to the literature by proposing and examining a U-shaped relationship between peers’ CSR and focal firms’ CSR, which stresses the conformity and differentiation value of CSR simultaneously. Besides, to fully map the effects of peers’ CSR and focal firms’ CSR, this paper considers the moderating roles of internal and external contingencies on this non-linear relationship between the peers’ CSR and focal firms’ CSR.

Corporate social responsibility practices developed by Mexican family and non-family businesses

2019 ◽  
Vol 9 (1) ◽  
pp. 40-53 ◽  
Author(s):  
José Luis Esparza Aguilar
Keyword(s):  
Design Methodology ◽  
State Of The Art ◽  
Family Businesses ◽  
University Education ◽  
Quintana Roo ◽  
Southern State ◽  
Content Type ◽  
Mexican Family ◽  
Corporate Social ◽  
Practical Implications

Purpose The purpose of this paper is to identify the CSR practices developed by Mexican family and non-family MSMEs. The study also aims to compare the CSR practices carried out by family and non-family businesses in a country with an emergent economy. Design/methodology/approach The paper opted for an exploratory study using a sample of 384 businesses was selected in the southern state of Quintana Roo, Mexico, distributed in 245 family and 139 non-family businesses and a questionnaire was applied directly to the managers/owners. Findings The results show that family MSMEs develop CSR practices to a higher extent than non-family ones, mainly on environment and societal dimensions. In addition, CSR practices in family-owned enterprises develop to a higher extent when the manager/owner has more years of experience in the business, has a higher university education and the size of the business is larger. Research limitations/implications The study was developed exclusively with a MSMEs sample with a scope only on the southern part of Quintana Roo, Mexico; the shortage of business databases and the stratification of businesses based exclusively on the number of employees. This work presents information that contributes to the state of the art, broadening the existing literature related to CSR in businesses of a country with an emergent economy and an environment where the tourism and commercial sectors predominate. Practical implications This paper provides information to government institutions for the establishment of public policies targeted for an increase of CSR activities by businesses in the area. Manager and/or owners can understand the importance of implementing CSR activities within the business as a competitive strategy. It is also important for universities, professors/researchers and for all interested parties. Originality/value This paper provides theoretical and empirical evidence about CSR practices carried out among family and non-family MSMEs in an emergent economy.

Investigating the relationship between strategic quality management (SQM) and corporate social responsibility (CSR)

2018 ◽  
Vol 34 (11) ◽  
pp. 26-28
Keyword(s):  
Corporate Social Responsibility ◽  
Quality Management ◽  
Social Responsibility ◽  
Design Methodology ◽  
Content Type ◽  
Pertinent Information ◽  
Corporate Social ◽  
Strategic Quality Management ◽  
The Relationship ◽  
Practical Implications

Purpose This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies. Design/methodology/approach This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context. Findings That whilst there are similarities between Strategic Quality Management (SQM) and Corporate Social Responsibility (CSR), one is not dependent on the other. Originality/value The briefing saves busy executives, strategists and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.

Firm CSR implementation and societal moral degradation

2018 ◽  
Vol 12 (3) ◽  
pp. 608-619 ◽  
Author(s):  
Zhiqiang Li ◽  
Qinqin Zheng
Keyword(s):  
Design Methodology ◽  
Transition Economy ◽  
Choice Theory ◽  
Great Influence ◽  
Hierarchical Regression ◽  
Business Sector ◽  
Content Type ◽  
Strategic Csr ◽  
Corporate Social ◽  
Practical Implications

PurposeThis paper aims to examine how firms respond to societal moral degradation in a transition economy from the corporate social responsibility (CSR) perspective.Design/methodology/approachBased on a survey of 302 firms operating in China and using hierarchical regression, this study explores the effect of societal moral degradation on firm CSR implementation.FindingsThe study finds that the amount of CSR performed by firms in a transition market will reduce when they face increased moral degradation in the business field. The authors also find that CSR philanthropy is more significantly deterred by societal moral degradation than CSR sustainability.Practical implicationsThese findings reveal that firms conducting CSR initiatives need to strategically consider the great influence of environment. Meanwhile, strategic CSR decisions should be fully aware of the different characters of different CSR forms.Originality/valueThis paper draws on the strategic choice theory and contributes to understanding of the influence of specific environmental factors in transition economies on CSR implementation. Based on two main categories of CSR, this study develops a framework that explores how firms choose different CSR forms when they encounter severe moral degradation in business sector.

A paradigm shift in corporate social responsibility: India’s transition from mandatory regime to the COVID-19 era

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Aparna Bhatia ◽  
Amandeep Dhawan
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Paradigm Shift ◽  
Design Methodology ◽  
Gradual Increase ◽  
Stock Exchange ◽  
Content Type ◽  
Global Pandemic ◽  
Corporate Social ◽  
Practical Implications

Purpose This study aims to examine the pattern of corporate social responsibility expenditure (CSRE) incurred by Indian companies after the inception of Companies Act 2013. It also highlights the resultant change brought in the corporate social responsibility (CSR) spends of the companies because of COVID-19 pandemic. Design/methodology/approach The CSR index provided by the Ministry of Corporate Affairs under Companies (CSR Policy) Rules 2014, is adopted to measure the extent of CSRE made by top 30 Indian companies listed on Bombay Stock Exchange. To study the pattern of CSRE in various domains mentioned in the CSR index, the study is conducted over four points of time. Three alternative years since the commencement of the Companies Act 2013 i.e. 2014–2015, 2016–2017 and 2018–2019 have been taken up. Additionally, the financial year 2019–2020 is included as it marks the inception of the COVID-19 pandemic. Findings The findings show that the CSRE made by companies is increasing every year over all points of time taken in the study. In addition to this, Indian companies have voluntarily contributed a substantial amount towards COVID-19 relief over and above the required mandatory limits. Practical implications The gradual increase in CSR contributions even above the mandated amount and voluntary contribution towards COVID-19 relief by Indian companies implies that the nature of CSR in India is still philanthropic. Originality/value The study contributes to the CSR literature after the implementation of the mandatory CSR provisions in India and in the wake of the global pandemic caused by COVID-19 as so far there is no such study available in the extant literature.

scholarly journals How open is OpenGLAM? Identifying barriers to commercial and non-commercial reuse of digitised art images

2019 ◽  
Vol 76 (1) ◽  
pp. 1-26 ◽  
Author(s):  
Foteini Valeonti ◽  
Melissa Terras ◽  
Andrew Hudson-Smith
Keyword(s):  
Design Methodology ◽  
Art Museums ◽  
End Users ◽  
Institutional Perspective ◽  
Content Type ◽  
Image Tracking ◽  
Academic Literature ◽  
Risks And Benefits ◽  
Quality Image ◽  
Practical Implications

Purpose In recent years, OpenGLAM and the broader open license movement have been gaining momentum in the cultural heritage sector. The purpose of this paper is to examine OpenGLAM from the perspective of end users, identifying barriers for commercial and non-commercial reuse of openly licensed art images. Design/methodology/approach Following a review of the literature, the authors scope out how end users can discover institutions participating in OpenGLAM, and use case studies to examine the process they must follow to find, obtain and reuse openly licensed images from three art museums. Findings Academic literature has so far focussed on examining the risks and benefits of participation from an institutional perspective, with little done to assess OpenGLAM from the end users’ standpoint. The authors reveal that end users have to overcome a series of barriers to find, obtain and reuse open images. The three main barriers relate to image quality, image tracking and the difficulty of distinguishing open images from those that are bound by copyright. Research limitations/implications This study focusses solely on the examination of art museums and galleries. Libraries, archives and also other types of OpenGLAM museums (e.g. archaeological) stretch beyond the scope of this paper. Practical implications The authors identify practical barriers of commercial and non-commercial reuse of open images, outlining areas of improvement for participant institutions. Originality/value The authors contribute to the understudied field of research examining OpenGLAM from the end users’ perspective, outlining recommendations for end users, as well as for museums and galleries.

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