scholarly journals Corporate social responsibility and environmental reporting in controversial industries

2014 ◽  
Vol 26 (1) ◽  
pp. 79-101 ◽  
Author(s):  
Thomas Kilian ◽  
Nadine Hennigs
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Research Question ◽  
Environmental Reporting ◽  
Empirical Examination ◽  
Content Type ◽  
Csr Communication ◽  
Qualitative Approaches ◽  
Controversial Industries ◽  
Corporate Social

Purpose – Over the last few decades, corporate social responsibility (CSR) has received a large amount of attention in research and in practice. As a response to the growing awareness of and concern about social and environmental issues, an increasing number of companies are proactively publishing their CSR-related principles and activities. The overall research question of this study is derived from legitimacy theory and is aimed at elucidating the relationship between industry sector and CSR communication. The paper aims to discuss these issues. Design/methodology/approach – The empirical examination encompasses a sample that includes the annual reports of all German DAX-30 companies from 1998 to 2009. First, based on a content analysis, categories of CSR-related communication are defined. Second, these categories are used in a quantitative analysis with a longitudinal perspective to evaluate the hypothesis that companies in controversial industries communicate their CSR more intensely than companies in non-controversial industries. Findings – The qualitative study leads to a category system that accounts not only for CSR-related activities but also for CSR philosophies and motives as the normative basis of CSR communication. The quantitative results support the hypothesis that companies in controversial industries are more active in CSR communication than companies in non-controversial industries. Originality/value – Existing studies analysing CSR communication activity have been largely inconsistent and often use unsystematic approaches in choosing industries for comparison. Therefore, in this study, to overcome some of these deficiencies, a combination of quantitative and qualitative approaches addresses the concept of controversial industries.

Institutional shareholding and corporate social responsibility reporting: evidence from Bangladesh

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Afzalur Rashid
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Environmental Reporting ◽  
Content Type ◽  
Csr Reporting ◽  
Societal Issues ◽  
Corporate Social Responsibility Reporting ◽  
Sustainability Issue ◽  
Social And Environmental Reporting ◽  
Corporate Social

Purpose This study aims to examine the influence of institutional shareholding on a firm’s corporate social responsibility (CSR) practices in Bangladesh. Design/methodology/approach This study uses a content analysis to capture a firm’s CSR practices, based on various attributes of social and environmental reporting made by the firm. Based on these attributes, a corporate social responsibility reporting index (CSRI) is constructed. To examine the causal relationship between institutional shareholding and firm CSR practices, this study uses a simultaneous equations approach to control the endogeneity problem. Findings The finding of this study is that both CSR reporting and institutional shareholding negatively influence each other. Research limitations/implications This study is subject to some limitations such as the subjectivity or judgement associated in the coding process. Practical implications If the institutional investors are not concerned with its environmental and societal issues, there will be a sustainability issue for the business because companies will continue ignoring the employee health and hygiene, education, training and welfare. Their ignorance of these societal issues will lead to compromising the quality of living for important stakeholders within the society. Originality/value This study contributes the literature on CSR reporting.

Apparel firms’ corporate social responsibility communications

2015 ◽  
Vol 28 (1) ◽  
pp. 37-55 ◽  
Author(s):  
Hongjoo Woo ◽  
Byoungho Jin
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Social Issues ◽  
Content Type ◽  
Csr Communication ◽  
Study Approach ◽  
Csr Reporting ◽  
The Usa ◽  
Managerial Implications ◽  
Corporate Social

Purpose – Corporate social responsibility (CSR) communication is a strategy to address companies’ goodwill to the society. Based on the institutional theory suggesting the influence of environmental factors of companies’ country-of-origins on their marketing practices, the purpose of this paper is to explore and compare the CSR communication practices of apparel firms from different countries. Design/methodology/approach – As a case study approach, this study investigates six apparel firms’ CSR communication disclosures on the official websites using a content analysis method and the Global Reporting Initiative’s categorial CSR reporting guidelines. Findings – Findings revealed that the six firms’ CSR communication adoption levels and focusses varied; the USA firms largely focussed on labor issues, while the European firms focussed on environmental issues and the Asian firms centered on social issues. Research limitations/implications – Although this study has limitations that pertain to case studies in general, this study provides academic contributions to the literature and managerial implications about different CSR focusses and communication activities across countries. Originality/value – CSR is especially important for the apparel business that highly involves social issues such as labor-intensive production. However, limited research showed how apparel firms are actually communicating CSR. This study was one of the early attempts on this topic.

scholarly journals Corporate social responsibility, job pursuit intention, quality of work life and employee performance: case study from Indonesia controversial industry

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Josua Tarigan ◽  
Amelia Rika Sanchia Susanto ◽  
Saarce Elsye Hatane ◽  
Ferry Jie ◽  
Foedjiawati Foedjiawati
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Employee Performance ◽  
Work Life ◽  
Quality Of Work Life ◽  
Content Type ◽  
Quality Of Work ◽  
Controversial Industries ◽  
Corporate Social

PurposeThis paper aims to examine whether companies in Indonesian controversial industries can rely on their corporate social responsibility (CSR) practices to improve potential employees' job pursuit intention, which lead to a higher quality of work life (QWL) and a better performance from their employees.Design/methodology/approachThe target respondents are interns, staff and supervisors of 42 Indonesian listed companies in controversial industries. The data collection method is performed by distributing questionnaires using a seven-point Likert scale. Collected data using partial least squares (PLS) analysis are conducted and tested.FindingsConsistent with the existing result, the authors find out that potential employees have a higher intention to join and accept a job offer from companies with a higher level of CSR practices. Regarding the corporate social responsibility, it is further proven to have a positive effect on employee's quality of work life. More interestingly, the findings of the current study reveal that CSR also affects employee performance (EP), both directly and indirectly, through QWL.Research limitations/implicationsFindings demonstrate that CSR in Indonesian controversial industry represents an important factor for recruiting top employees that lead to the improvement of the employee's quality of work life and performance.Practical implicationsThe findings indicate that enterprises should be more concerned about CSR engagement in attracting new talents, enhancing the quality of work life and cultivating the employee's performance.Originality/valueThis study enhances previous supports and studies on the concept of CSR and human resource management by analyzing the relationship between CSR and employee performance. Previous researches have concentrated their objectives in finding the link between CSR and the financial performance of a company. However, it must be understood that a company's success actually hinges on the performance of one of their greatest assets, the human resources. Additionally, due to the change in generations that will be the job seekers, recruitment strategy to attract job applicants and improve the job pursuit intention (JPI) is now needed more than ever. One of the strategies that Indonesian companies can use to do so is by practicing CSR. Hence, this is the first study in an attempt to observe the overall relationship of the CSR with the job pursuit intention, QWL and EP, especially in the controversial industries. The study will drive companies to intensify their efforts in maintaining good employee performance.

scholarly journals Corporate reputation through strategic communication of corporate social responsibility

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Oyindamola Abiola Ajayi ◽  
Tsietsi Mmutle
Keyword(s):  
South Africa ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Corporate Reputation ◽  
Qualitative Content Analysis ◽  
Communication Strategies ◽  
Theory And Practice ◽  
Content Type ◽  
Csr Communication ◽  
Corporate Social

PurposeThe purpose of this paper is to explore how the communication of corporate social responsibility (CSR) contributes towards a favourable corporate reputation. It explores the communication strategies and channels organisations deemed reputable by stakeholders use to achieve an effective CSR communication.Design/methodology/approachTo achieve this, a qualitative content analysis using the directed approach was conducted on the textual CSR communication materials of ten reputable organisations in South Africa based on the 2018 South Africa Reptrak survey.FindingsResult showed that seven out of ten organisations use both self-serving and society-serving motive in their CSR communication, while the other 3 use only the society serving motive. The informing strategy was also more evident in the CSR communication materials than the interactive strategy. In terms of the communication channels, the study found that organisations mainly utilise controlled channels for CSR communication.Originality/valueThe literature reviewed and the findings of this study reveal a gap between the theory and practice of CSR communication. This drives the need for organisations to research and tailor CSR communication based on stakeholders' unique characteristics and preferences. The paper also contributes to improving the knowledge on the role different CSR communication strategies and channels play in CSR communication.

Management of corporate social responsibility in Hong Kong small and medium enterprises

2016 ◽  
Vol 7 (2) ◽  
pp. 146-162 ◽  
Author(s):  
Brenda YW Lee-Wong ◽  
Elizabeth More
Keyword(s):  
Corporate Social Responsibility ◽  
Hong Kong ◽  
Social Responsibility ◽  
Best Practice ◽  
Practice Management ◽  
Communication Model ◽  
Content Type ◽  
Csr Communication ◽  
Award Winning ◽  
Corporate Social

Purpose This paper aims to advance our knowledge in how small and medium-size enterprises (SMEs) communicate corporate social responsibility (CSR). It forms part of a larger research study that investigated how CSR-award-winning SMEs interpret, manage and communicate CSR practices, as well as drivers for and barriers to engaging in CSR. The objective is to develop an integrated CSR best practice management and communication model for SMEs so as to assist companies in managing and communicating CSR more effectively and strategically. Design/methodology/approach Data were collected through qualitative in-depth interviews with 28 CSR-award-winning SMEs in Hong Kong and from a wide range of company information, websites, award applications and other relevant public documents. The data presented in this study were collected between 2012 and 2014. Findings CSR communication in Hong Kong SMEs was largely informal, direct, non-strategic and internally-focused. Both implicit and explicit approaches were identified. Some SME exemplars demonstrated use of strategic CSR communication by proactively communicated CSR practices and achievements to both internal and external stakeholders as a strategy to enhance their competitive advantage. In addition to traditional channels, many SMEs used social media and different forms of symbols such as award logos, stories, celebrations and CSR identity, with owners playing the role of CSR icons and advocates. Research limitations/implications The research subjects were purposefully drawn from the population of CSR award winners, with the results being biased towards best practice of CSR. This was done intentionally, to meet the research objective of understanding and building best-practice cases and the CSR model. The findings supported the proposed model that CSR communication played a dominant role in CSR management, serving as a driver, facilitator and enabler between the other themes of the model, and within the organization. The implications for SMEs were focused on integrating CSR communication within the organization instead of treating it as an afterthought. Originality/value This paper contributes to the existing limited body of knowledge of CSR communication in SMEs, particularly in Hong Kong. The integrated CSR best practice management and communication model for SMEs, developed as part of this study, may help SMEs to manage and communicate CSR more effectively and strategically.

The initiation of environmental auditing in the United States

2017 ◽  
Vol 32 (8) ◽  
pp. 810-826 ◽  
Author(s):  
Tehmina Khan
Keyword(s):  
United States ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
The United States ◽  
Environmental Reporting ◽  
Environmental Auditing ◽  
Content Type ◽  
Environmental Disclosures ◽  
Social Environmental ◽  
Corporate Social

Purpose The main purpose in this article is to highlight civil society activism that resulted in the inception of environmental auditing in the United States in the 1970s. The General Motors (GM) campaign which is discussed in this article led towards major institutional changes for the implementation of corporate social responsibility (environmental) reporting originally referred to as social (environmental) auditing. The Securities and Exchange Commission’s (SEC) role and actions are analysed in detail in order to highlight the direction of this Federal Agency in relation to the implementation of social (environmental) auditing. Design/methodology/approach A detailed analysis of literature from the early 1970s is undertaken in order to identify the inception of environmental auditing and the types of environmental auditing as social auditing in its early stages. The case of the GM campaign is analysed in order to highlight the forms of historical institutionalism relevant to the critical stage of exogenous influences on companies to undertake social (environmental) auditing. Findings It is found that in the early 1970s companies resisted the incorporation of corporate social responsibility initiatives and actions as part of their agendas. Environmental Auditing as a type of social auditing at that time referred to corporate social responsibility disclosures that included environmental disclosures. Due to public pressure and civil society activism companies had to adopt and undertake social (environmental) auditing. The initial stages of environmental disclosures included reporting on environmental expenses and liabilities of the companies. The SEC imposed minimal disclosure requirements for environmental auditing, which were nevertheless adequate to undertake action against companies found to be providing misleading environmental information in their publicly available disclosures. The 1970s served as a critical juncture for the inception and development of mandatory and voluntary environmental reporting (auditing) in the United States. Originality/value This is an original research article.

Corporate social responsibility (CSR) communication via social media sites: evidence from the German banking industry

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Philipp Schröder
Keyword(s):  
Social Media ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Banking Industry ◽  
Communication Strategies ◽  
Communication Strategy ◽  
Content Type ◽  
Csr Communication ◽  
Corporate Social ◽  
Symmetrical Communication

PurposeThis study aims to explore how banks practice corporate social responsibility (CSR) communication on two popular social media sites (SMSs), Facebook and Twitter. Furthermore, this study examines CSR communication strategies on SMSs, including the levels of communication direction and communication balance.Design/methodology/approachData were extracted from Facebook and Twitter over a five-year period (2015–2019), and content analysis was performed. The research setting was the German banking industry.FindingsThe results indicate that the number of banks using SMSs to communicate CSR-information increased over time. Although the majority of banks’ messages were not related to CSR, the most-referenced (least-referenced) CSR-theme was “society” (“human rights”). On Facebook, banks employed an interacting CSR communication strategy more often than an informing one when communicating CSR activities; on Twitter banks used a balanced mix of communication strategies. In terms of stakeholder engagement, social media users interacted with banks more frequently on Facebook than on Twitter, and banks made efforts to engage in two-way symmetrical communication.Research limitations/implicationsAlthough the sample comprised the most relevant banks in Germany, it was limited to a single national context. Thus, the results may not be generalizable.Originality/valueThis study makes a significant contribution to the limited literature on banks’ CSR communication via SMSs, provides new empirical evidence on the use of CSR communication strategies and extends prior research on the direction and balance of communication. Recommendations are provided for banking communication practitioners.

Corporate social responsibility (CSR), ethical climate and pride in membership moderated by casino dealers’ customer orientation

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Martin Yongho Hyun ◽  
Lisa Gao ◽  
Seoki Lee
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Ethical Climate ◽  
Customer Orientation ◽  
Equation Modeling ◽  
Empirical Examination ◽  
Content Type ◽  
Corporate Social ◽  
Moderating Role

Purpose This study aims to develop a theoretical framework that specifies how corporate social responsibility (CSR) and ethical climate (ETHIC) affect pride in membership (PRIDE), and in turn, attitudinal responses (i.e. job satisfaction and turnover intention) among employees, solely focusing on dealers in the casino industry. In addition, the moderating role of customer orientation is examined for internally motivated enjoyment (ENJOY) and externally motivated needs (NEED). Design/methodology/approach This study uses a non-probability convenience-sampling method by distributing 400 individual questionnaires to respondents. A total of 358 responses are used for data analysis using exploratory and confirmatory factor analyses. Furthermore, this study tests the proposed hypotheses using structural equation modeling. Findings This study finds the effect of CSR on ETHIC and the effect of ETHIC on PRIDE along with the subsequent effect on attitudinal responses. Findings also reveal a significant moderating role of ENJOY (NEED) on the relationship between ETHIC (CSR) and PRIDE (PRIDE). Research limitations/implications This study provides meaningful contributions to extant casino CSR literature, as well as opportunities for future research. The topic may be further explored from cross-cultural perspectives and adapt a methodology to enhance the generalizability and applicability of the findings. Originality/value This study attempts to explore the CSR effectiveness on casino dealers, in whom past empirical examination has found little interest. Moreover, according to the multi-experience model, this study investigates the relationships among CSR, ethical climate and pride in membership that have been rarely verified in the past literature. Finally, this study reveals a significant moderating role of ENJOY and NEED that has not been explored, particularly among casino dealers.

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.

Corporate social responsibility: Internet social and environmental reporting by banks

2017 ◽  
Vol 25 (3) ◽  
pp. 414-446 ◽  
Author(s):  
Sandra Khalil ◽  
Patrick O’sullivan
Keyword(s):  
Corporate Social Responsibility ◽  
Middle East ◽  
Social Responsibility ◽  
Banking Sector ◽  
Positive Impact ◽  
Middle Eastern ◽  
Environmental Reporting ◽  
Content Type ◽  
Social And Environmental Reporting ◽  
Corporate Social

Purpose The purpose of this paper is to provide further insight into internet social and environmental reporting (ISER) in the Middle East by investigating the ISER of Lebanese banks as well as their greenwashing behaviour and identifying its extent, quality and association with different variables such as profitability, size, religion and other variables. Design/methodology/approach This study adopted a mixed methodology. Interviews were conducted to seek the opinions of banks towards corporate social responsibility (CSR). Content analysis of bank’s websites was used to examine the extent, quality and association of ISER with several bank characteristics. Findings The results show the prevalent use of ISER and greenwashing by Lebanese banks. The most disclosed category of ISER is community, whereas the least disclosed is environment. The study found a positive association between ISER and bank profitability, size, leverage and ownership concentration and an insignificant relationship with age and religion. Research limitations/implications The authors recognise that the sample is small and addresses a single context and that it could have been expanded to other Middle Eastern contexts. However, the study is exploratory focusing on the Lebanese banking sector which is one of the most developed in the region. Further longitudinal studies could also be conducted to complement the work. The process used to measure greenwashing could be enhanced by addressing the materiality of CSR disclosures to stakeholders and the purpose of communicating CSR information. Practical implications In light of the empirical findings, banks will gain a better understanding of the status and importance of ISER and will understand the risks of greenwashing leading them towards higher standard ISER and more ethical activities, which will have a positive impact on the Lebanese economy and society. Originality/value This study examines almost all aspects of online social and environmental disclosures including the webpage, CSR sections in addition to online published reports; it is an investigation about ISER with reference to Lebanon which has perhaps the most significant banking sector in the Middle East. It tackles the greenwashing issue in a new context and in a different way by examining its association with several variables. The study also investigates the association between religion and ISER which has seldom been tackled in similar studies.

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