How perceived corporate social responsibility and public knowledge affect public participation intention: evidence from Chinese waste incineration power projects

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Xin Wan ◽  
Yantong Zhang ◽  
Peng Mao ◽  
Hongyang Li ◽  
Rubing Wang ◽  
...  
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Public Participation ◽  
Waste Incineration ◽  
Subjective Norm ◽  
Public Knowledge ◽  
Content Type ◽  
The Public ◽  
Personal Norm ◽  
Corporate Social

PurposePublic participation is essential for mitigating local resistance faced by the environmentally stigmatized facilities. The purpose of this study is to investigate public participation intention in the decision-making of waste incineration power (WIP) projects by examining the role of perceived corporate social responsibility (PCSR) and public knowledge (PK) based on the theory of planned behavior (TPB).Design/methodology/approachA theoretical model correlating PCSR with public participation intention was developed by using the constructs of TPB as the mediators and PK as the moderator. Drawing on structural equation modeling (SEM), the data collected from 485 local residents of the WIP projects in Jiangsu, China were analyzed to test the model.FindingsCompanies' CSR practice went through public attitude, subjective norm and personal norm as mediating steps towards promoting participation intention. PK positively moderated the indirect relationships between PCSR and participation intention. Moreover, attitude, subjective norm and personal norm were found to have a positive effect on participation intention.Originality/valueThis study advances the understanding of public participation intention and enriches the literature relating to CSR and TPB involved in infrastructure development. In order to improve public participation intention, companies should take strategic social responsibility actions and present the benefits and moral values of the activities to the public, and as well make effort to diffuse WIP-related knowledge through interactive activities with the public. Authorities should establish social and personal value systems that praise public participation and improve their expectations of participation outcomes.

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.

Global CSR rethink is likely ahead

2016 ◽  
Keyword(s):  
Developing Countries ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Social Investment ◽  
Private Companies ◽  
Value System ◽  
Content Type ◽  
The Public ◽  
Societal Benefit ◽  
Corporate Social

Subject Outlook for corporate social responsibility. Significance Through regulation or incentives, the public sector encourages private companies to channel resources into programmes with a societal benefit. These programmes reflect the company's value system as a social actor and are encompassed under the umbrella of corporate social responsibility (CSR). Traditionally, the decision to initiate CSR was within the company's purview. This is changing, as legislation incentivises private companies to develop corporate social investment (CSI) programmes, bringing benefits above those directly associated with core business activities. CSI is the actualisation of the company's CSR. Impacts The growing number of companies engaged in CSR will need to be supported by advisory services and financial guidance. In developing countries, more programmes will empower women as economic drivers and not merely as assistance recipients. As CSR matures in developing countries, the stakeholders' scope of activities will broaden to include policy and governance. CSI may increase the fragmentation of efforts, as bilateral and multilateral coordination among companies will take time and resources.

Predicting employee engagement with micro-level corporate social responsibility (CSR) practices in the public accounting firms

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mei Peng Low ◽  
Heath Spong
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Employee Engagement ◽  
Predictive Performance ◽  
Public Accounting ◽  
Accounting Firms ◽  
Content Type ◽  
The Public ◽  
Micro Level ◽  
Corporate Social

Purpose This research aims to examines the impact of micro-level corporate social responsibility (CSR) practices on employee engagement within the public accounting firm setting. Design/methodology/approach This research uses a quantitative approach with a survey instrument as the data collection tool. A total of 269 complete responses were collected from employees working in the public accounting firms. Micro-level CSR practices were analysed with a hierarchical component model (HCM) in partial least square structural equation modelling (PLS-SEM) to examine the influence of such practices on employee engagement. A predictive performance metric was applied to assess the out-of-sample prediction. Findings This study uncovers a positive and significant relationship between micro-level CSR practices and employee engagement. Furthermore, the PLSpredict results indicate that the current model possesses high predictive power with all indicators in the PLS-SEM analysis demonstrating lower root mean squared error (RMSE) values compared to the naïve linear regression model benchmark. Research limitations/implications While the methods applied in this analysis are at the frontier of CSR research, the present study has not explored the heterogeneity amongst groups of respondents and size of accounting firms. Sampling weight adjustment for the purposes of representativeness was not used in the current research. These could be the subject of future work in this area. Practical implications These research findings shed light on the positive manifestation effect of micro-level CSR practices at firm level as well as individual level. Through micro-level CSR practices, firms can reap the benefits of enhanced employee engagement, which leads to productive workforce while also facilitating increased employees’ intrinsic job satisfaction. Social implications Micro-level CSR practices address the needs of the millennium workforce, whereby employees are no longer solely focussed on pay checks as their compensation. Employees are seeking out employers whose CSR practices appeal to their social conscience. Micro-level CSR practices meet the needs of the contemporary workforce yet enable companies to attract and retain skilled employees. Originality/value The originality of this research is attributed to the vigorous statistical analysis by the use of HCMs and PLSpredict in PLS-SEM context for the assessment of predictive performance. Also, micro-level CSR practices are conceptualised in HCM for parsimonious purpose.

Implementation of Javanese traditional value in creating the accountable corporate social responsibility

2017 ◽  
Vol 59 (6) ◽  
pp. 964-976
Author(s):  
Pujiyono ◽  
Jamal Wiwoho ◽  
Wahyudi Sutopo
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Secondary Data ◽  
Primary Data ◽  
Legal Regulations ◽  
Content Type ◽  
The Public ◽  
Good Relation ◽  
Owned Company ◽  
Corporate Social

Purpose This paper aims to provide an overview of existing condition, rules and implementation of CSR and create harmony models of corporate social responsibility (CSR) between regulation, Javanese culture values and universal principles, to fill the lack of CSR regulation in Indonesia. Design/methodology/approach This study is based on sociology legal research. The regulations and principles have been studied by using the approach of law and social sciences. That characteristic is descriptive evaluative. The primary data are taken from interview with the senior source relations of PT Pertamina Hulu Energi (PHE) in Jakarta, President Director of PT Rosalia Indah Group in Surakarta and Your Honour Prince of Surakarta Hanadiningrat Kingdom. Secondary data are obtained from the review of the literatures pertaining to the material. Secondary data consist of legal materials such as regulations, books, papers and other references. Data analysis technique use theoretical interpretative. Findings CSR is implemented by company only for lifting the image. CSR fund allocation is still a company’s secret, and it becomes evidence of the lack of transparency for companies to manage and provide social cost to society. It can also be found that some companies collect donations from the public for disaster relief, but in the distribution of aid, they use the name of a CSR company. There is polarization in the implementation of CSR. A government- owned company is already bound by the provisions of the Regulation of the Minister of state-owned enterprises. Research limitations/implications This paper discusses the CSR implementation in Indonesia and it creates a model of accountability of CSR to fill the legal vacuum that occurs at this time. This paper formulates a good relation between traditional Javanese value, government regulations and universal CSR principle. Practical implications There remains a mismatch between the Javanese values of philosophy with the positive regulatory norms that result in the implementation of CSR only to meet the requirements of the positive regulatory norm and ignore the obligations involved and to aid the prosperity of the public society. Social implications Communities around a company have not been able to enjoy the advantages of the company. Communities should fight for their own lives without being dependent on or being supported by a company’s existence. Originality/value This research combines the Javanese values with the positive legal regulations in the implementation of CSR in Indonesia. This research has not been conducted by the others. This research will provides benefits on the idea of imposing sanctions on the non-implementation of CSR, not only through positive legal regulations but also through social sanctions embodied in the Javanese values.

A stakeholder approach to corporate social responsibility, reputation and business performance

2015 ◽  
Vol 11 (2) ◽  
pp. 340-363 ◽  
Author(s):  
Mehdi Taghian ◽  
Clare D’Souza ◽  
Michael Polonsky
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Corporate Reputation ◽  
Structural Equation ◽  
Business Performance ◽  
Equation Modeling ◽  
Effective Response ◽  
Content Type ◽  
The Public ◽  
Corporate Social

Purpose – This paper aims to investigate business managers’ assessment of stakeholders’ influence on corporate social responsibility (CSR) initiatives. The key stakeholders included “employees” and “unions” as internal and “public”, the “media” and the “government” as external stakeholders. The purpose was to estimate the influence of stakeholders that managers perceive as important. Moreover, the study sought to identify association between the CSR construct and corporate reputation and in turn whether this influences business performance. Design/methodology/approach – This study uses a mail survey with a random sampling of senior managers sourced from Dun & Bradstreet’s Australian business database, focusing on large organizations (i.e. minimum $10 million p.a. reported sales and minimum 100 employees) as the selection criteria. A conceptual model was developed and tested using structural equation modeling. Findings – The results identified that “employees” and the “public” are perceived to be the influential stakeholder groups in CSR decision-making. There was evidence of a positive relationship between the CSR construct and reputation, which in turn influenced market share, but not profitability. Research limitations/implications – This study examined a cross-section of organizations using Dun & Bradstreet’s database of Australian businesses and may not fully represent the Australian business mix. The effective response rate of 7.2 per cent appears to be low, even though it is comparable with other research in the CSR area. There may have been some self-selection by the respondents, although there were no statistically significant differences identified in the corporate characteristics of those invited to participate and those responding with usable questionnaires. Practical implications – Managers can adopt a stakeholder-influenced CSR strategy to generate strong corporate reputation to improve business performance. It is important to ensure that the interests of “employees” and “public” stakeholders are addressed within organizational strategy. Respondents were less concerned about government stakeholders and thus government involvement in organizational CSR may need to be revisited. Social implications – The major concern that emerges from these findings is the absence of the perceived importance of regulatory stakeholders on firms’ CSR activities. Regulatory controls of CSR messages could reduce or eliminate inaccurate and misleading information to the public. Originality/value – The analysis explains the perceived relative influence of stakeholders on CSR decisions. It also provides an understanding of the link between organizational CSR reputation and organization’s performance.

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 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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