scholarly journals A critical perspective on corporate social responsibility

2014 ◽  
Vol 10 (1/2) ◽  
pp. 84-95 ◽  
Author(s):  
Subhabrata Bobby Banerjee
Keyword(s):  
Decision Making ◽  
Political Economy ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Global Governance ◽  
Theoretical Development ◽  
The Political ◽  
Content Type ◽  
Governance Framework ◽  
Corporate Social

Purpose – The purpose of this paper is to argue that there are structural and functional limits to corporate social responsibility (CSR) that determine the boundary conditions of corporate social initiatives. The current preoccupation with win-win situations in CSR may not serve societal interests. For CSR to produce social outcomes that are not necessarily constrained by corporate rationality there needs to be a change in the normative framework of public decision making at the institutional level. The author develops a global governance framework for CSR that provides more democratic forms of decision making in the political economy that will enable corporate social responsibility to overcome the constraints imposed by corporate rationality. Design/methodology/approach – This is a conceptual paper and critique. Findings – The author develops a global governance framework for CSR that provides more democratic forms of decision making in the political economy that will enable corporate social responsibility to overcome the constraints imposed by corporate rationality. Originality/value – The paper contributes to theoretical development of CSR.

Food tracking and blockchain-induced knowledge: a corporate social responsibility tool for sustainable decision-making

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Christian Rainero ◽  
Giuseppe Modarelli
Keyword(s):  
Decision Making ◽  
Corporate Social Responsibility ◽  
Supply Chain ◽  
Social Responsibility ◽  
Food Supply ◽  
Field Analysis ◽  
Food Supply Chain ◽  
Content Type ◽  
Theoretical Contribution ◽  
Corporate Social

PurposeIn the disruptive technologies era, the lack of convincing business cases on blockchain (BC) adoption about food supply chain, the existence of uncertainties and barriers to adoption due to knowledge scarcity on characteristics as well as the potentialities and risks involved in it, have triggered the need to investigate the first multinational BC adoption for food supply chain in Europe, to consider how it can guarantee knowledge for the consumption/purchase decision-making and the creation-mechanism of consciousness for sustainable behavioral choice.Design/methodology/approachThe authors provide a field exploratory analysis based on customers' perceptions and real knowledge about BC (as a knowledge-constructive tool) in the food and beverage sector. This connected with the need for an informed context, favoring sustainable conscious decision-making related to both the food chain and innovation acceptance. This analysis included the use of innovation acceptance as a corporate social responsibility (CSR) strategic orientation through a survey- and interview-based field analysis (80 respondents).FindingsThe findings of this study can be considered as antecedents of innovation acceptance in the sector. The analysis assesses consumers' scarce knowledge and perceptions on the BC system, the scarce usage level and the higher acquiring propensity for traceable foodstuffs generating bi-directional/dimensional value, considering that consumption habits could change through security and certainty antecedents and induced knowledge provided by external technological intervention.Originality/valueBy trying to match innovation and the knowledge-construction need as a vehicle for acceptance, the theoretical contribution would empower the literature on food traceability from the perspective of strategic BC application through a from-knowledge-to-knowledge strategy.

A multiple attribute decision making approach in evaluating employee care strategies of corporate social responsibility

2019 ◽  
Vol 57 (2) ◽  
pp. 349-371 ◽  
Author(s):  
Jau Yang Liu ◽  
William Shiue ◽  
Fu Hsiang Chen ◽  
Ai Ting Huang
Keyword(s):  
Decision Making ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Industrial Relations ◽  
Health And Safety ◽  
Business Environment ◽  
Multiple Attribute Decision Making ◽  
Content Type ◽  
Multiple Attribute ◽  
Corporate Social

Purpose Corporate social responsibility has gradually become an essential enterprise responsibility under stakeholders’ expectations. Employee care strategies involve both qualitative and quantitative factors and are receiving special attention with the advent of the information age. In previous studies, a company’s policy of employee care may not fit with the needs of the employees. Consequently, the purpose of this paper is to investigate enterprises’ employee care from the employee’s perspective by adopting a hybrid multiple attribute decision making (MADM) model. Design/methodology/approach This study is based on 159 interviews with senior employees and/or department managers using a survey questionnaire. This study uses the MADM model to conduct the analysis. First, this research study used Decision-Making Trial and Evaluation Laboratory (DEMATEL) to construct an influential network relations map of the 4 dimensions and 13 criteria of employee care. Second, this study uses DEMATEL-based Analytic Network Process to conduct a weight analysis for each dimension and criterion. Third, this study uses VIKOR to calculate employees’ level of satisfaction as well as the gap from the “aspired level.” Findings The results of the study revealed the critical factors influencing employee care and proposed a systematic plan to be used as a reference for improvement. The improvement sequence revealed the following order: Equal employment opportunities→Good industrial relations and benefits→Responsibility to train and educate employees→Occupational health and safety. The empirical results showed there was still 35 percent room for improvement in the enterprises’ implementation policy of employee care. Originality/value The implementation of employee care has become an important issue for corporations since it helps to sustain and to increase an enterprise’s competitiveness in the business environment. However, the extant literature on employee care comes from enterprises’ perspectives instead of from employees’ perspectives. This research investigates the key factors of employee care and successfully shows MADM to be an effective model for the planning and implementation of corporate social responsibilities’ employee care from the perspective of employees.

Corporate Social Responsibility and Theories of Global Governance

2009 ◽  
Author(s):  
David L. Levy ◽  
Rami Kaplan
Keyword(s):  
Decision Making ◽  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Multinational Corporations ◽  
Global Governance ◽  
Codes Of Conduct ◽  
New Governance ◽  
Contested Terrain ◽  
Corporate Social

This article develops a framework in which corporate social responsibility (CSR) represents the contested terrain of global governance. The rise of CSR is one of the more striking developments of recent decades in the global political economy. Calls for multinational corporations (MNCs) to demonstrate greater responsibility, transparency, and accountability are leading to the establishment of a variety of new governance structures—rules, norms, codes of conduct, and standards—that constrain and shape MNCs' behavior. CSR is thus not just a struggle over practices, but over the locus of governance authority, offering a potential path toward the transformation of stakeholders from external observers and petitioners into legitimate and organized participants in decision-making. This article points to two distinct perspectives on CSR; as a more socially embedded and democratic form of governance that emanates from civil society, or alternatively, as a privatized system of corporate governance that lacks public accountability.

Understanding corporate social responsibility

2015 ◽  
Vol 31 (9) ◽  
pp. 9-11 ◽  
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Theory And Practice ◽  
Social Constructionist ◽  
Theoretical Development ◽  
Special Interest Groups ◽  
Communication Studies ◽  
Content Type ◽  
Starting Point ◽  
Corporate Social

Purpose – To explain how communication studies can contribute to the practical and theoretical development of corporate social responsibility (CSR). Design/methodology/approach – Adopts a social constructionist perspective to examine the communication studies literature. Findings – Many people know very little about CSR – and don’t care much about it anyway. But those that do – and that can include some very different special interest groups – not only care but also have their own distinctive view of what CSR means. This presents corporations with a real challenge if they want to be seen as socially responsible and win the support of stakeholders and other groups that can influence their progress. Studying communication reveals themes that can contribute to the effective and meaningful development of CSR. Practical implications – Draws attention to the implications of dialogue between the corporation and stakeholders on CSR issues, the need for transparency and the relevance of complexity theory to CSR practice. Social implications – Notes that “truth” is socially constructed and that perceptions of reality in any situation depend on who takes part in the dialogue and what their starting point and initial beliefs were. Originality/value – Identifies four key contributions to CSR theory and practice drawn from communication studies. Comments that corporations can use these “four aces” to frame their responses to stakeholder CSR concerns more effectively or alternatively, to manipulate the situation.

CSR into (new) perspective

foresight ◽  
2014 ◽  
Vol 16 (2) ◽  
pp. 176-188 ◽  
Author(s):  
Rémi Bazillier ◽  
Julien Vauday
Keyword(s):  
Political Economy ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Theoretical Approach ◽  
State Governments ◽  
Content Type ◽  
Strategic Behaviour ◽  
The World ◽  
New Perspective ◽  
Corporate Social

Purpose – This paper aims to provide a theoretical approach of Corporate Social Responsibility (CSR) in order to assess whether CSR will develop as a concept pushing efficiently for more de facto social responsibility or will become a pure marketing artefact. The trade-off between the development of CSR behaviour and lobbying over regulations is a key element that will influence the evolution of CSR. The result is that if the world consolidates or if it tends towards multilateralism to a large extent, then CSR is less likely to have an efficient impact. Design/methodology/approach – Theoretical approach based on three fields: credence goods, greenwashing and political economy. Findings – The coordination is harder for lobbies in the more multilateral scenario. The more politically powerful group would lose its influence on the decision body in the multipolar scenario. If lobbies keep influencing their state governments, the efficiency would also be reduced in the regionalization or multipolar scenarios. The easiness of the greenwashing strategy is also crucial in order to determine the possible evolution of the CSR as a real commitment that benefits environment and society. Research limitations/implications – Countries may take advantage of CSR by offering an advantage to firms willing to develop CSR thanks to public regulations if greenwashing is easy and if the evolution of the world that prevails is similar to the tripolar or regionalization scenarios. This may also occur under the multipolar scenario but it would necessitate an effective international coordination. Originality/value – This is the first work that brings together the strategic behaviour of firms with respect to Corporate Social Responsibility and political economy determinants. The predicted evolutions of these two features according to the degree of multilateralism as well as how they are intertwined are also novelties of this paper.

Corporate social responsibility and earnings management in the EU: a panel data analysis approach

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Panagiotis E. Dimitropoulos
Keyword(s):  
Corporate Social Responsibility ◽  
Panel Data ◽  
Social Responsibility ◽  
Earnings Management ◽  
Financial Reporting ◽  
Negative Association ◽  
Content Type ◽  
Corporate Social ◽  
The Eu

Purpose Over the past decades, corporate social responsibility (CSR) has been considered as a significant corporate strategy and also has been documented as a main information dissemination mechanism of corporations to shareholders, creditors and other external stakeholders. This fact makes the CSR activities and CSR performance interconnected with the quality of firms’ financial reporting. The purpose of this paper is to study the impact of CSR performance on the earnings management (EM) behaviour using a sample from 24 European Union (EU) countries summing up to 121,154 firm-year observations over the period 2003–2018. Design/methodology/approach The study uses a multi-country data set with various dimensions of CSR performance including indexes regarding workforce, community relations, product responsibility and human rights protection. The empirical analysis is conducted with panel data regressions. Findings Evidence supports the negative association between CSR and EM indicating that high CSR performing firms are associated with less income smoothing and discretionary accruals, thus with higher financial reporting quality. Practical implications Regulatory agencies in the EU could use the findings of the study for the improvement of the accounting framework via enhancing the use and publications of social and environmental responsibility information and reports. Social implications Also, the current paper could be of interest not only to academic researchers but also to potential and existing investors in European corporations. The negative association between CSR performance and EM could be used by investors in assessing the risk of firms and the quality and reliability of their financial information. Originality/value This is the first study within the EU, which considers the multi-facet characteristics of CSR on the quality of accounting earnings and offers useful policy implications for regulators and investors.

Consequences of corporate social responsibility on employees

2019 ◽  
Vol 49 (1) ◽  
pp. 231-249
Author(s):  
Evans Asante Boadi ◽  
Zheng He ◽  
Eric Kofi Boadi ◽  
Josephine Bosompem ◽  
Philip Avornyo
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Social Exchange ◽  
Structural Equation ◽  
Social Exchange Theory ◽  
Banking Sector ◽  
Work Motivation ◽  
Content Type ◽  
Time Lagged ◽  
Corporate Social

Purpose The purpose of this paper is to draw on affect social exchange theory and related literature to develop and test a research model linking employees’ perception of corporate social responsibility (CSR) to their outcomes [performance and organisational pride (ORP)] with moderating variables: perceived work motivation patterns (autonomous and controlled motivation) to sustain firm’s operations through their employees. Design/methodology/approach The authors used Ghana as a case for this study due to recent turbulences in the banking sector of Ghana. A sample data of 244 subordinate/supervisor dyads from rural and community banks was collected with a time-lagged technique and analysed through a structural equation modelling for this study. Findings These employee’s perceptions of CSR positively related to their performance and ORP. Autonomous motivated employees had a stronger positive moderated impact on perceived CSR-Performance link whereas controlled motivated employees recorded a stronger impact on perceived CSR-ORP link. Practical implications Based on these results, managers and human resource (HR) professionals can aim at acquiring favourable employees’ perception of their firms’ CSR initiatives. In that, it can help firms to remain in business particularly in difficult times. Also, autonomous and controlled motivators may seem inversely related, however, they are not contradictory to each other. Both can coexist within a firm and it is crucial that HR professionals and managers endeavour to balance them discreetly to attain organisational goals. Originality/value Despite the growing interest in CSR across continents, CSR outcomes on employees among small and medium scale firms especially in Africa has fairly been toned-down by respective management of firms, governments and researchers.

Board diversity and corporate social responsibility in Jordan

2016 ◽  
Vol 14 (2) ◽  
pp. 279-298 ◽  
Author(s):  
Abdul Hadi Ibrahim ◽  
Mustafa Mohd Hanefah
Keyword(s):  
Corporate Social Responsibility ◽  
Data Analysis ◽  
Panel Data ◽  
Social Responsibility ◽  
Panel Data Analysis ◽  
Arab Countries ◽  
Board Diversity ◽  
Content Type ◽  
Csr Disclosure ◽  
Corporate Social

Purpose This study aims to investigate the impact of board diversity characteristics, namely, independence, gender, age and nationality of directors on the level of corporate social responsibility (CSR) disclosures. Design/methodology/approach Content analysis was used to determine CSR disclosure. This study used panel data analysis to investigate the influence of board diversity characteristics on CSR disclosures. Findings Panel data analysis show that the level of CSR disclosure has increased over the period of study. Results also reveal a positive and significant association between the level of CSR disclosure and board diversity variables. Research limitations/implications This study examined only companies listed on Amman Stock Exchange. Therefore, the generalisation of the results might be limited to the listed companies only. Practical implications Findings are relevant to policymakers, professional organisations and practitioners in Jordan and in other Arab countries. Social implications The role of women in the boardroom is important to ensure more CSR activities by the listed companies. Jordan being a Muslim country should take the initiative to introduce laws to increase the number of women to the board. Originality/value This study offers significant contributions to existing CSR literature in Jordan and in other Arab countries by introducing female directors. Findings are important to policymakers. They should implement quotas for women in the boardroom, and adopting such a policy will increase the participation of women in the decision-making process of the companies and reduce gender bias.

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