CSR adoption in the multinational hospitality context

2019 ◽  
Vol 31 (6) ◽  
pp. 2376-2393 ◽  
Author(s):  
Gopalkrishnan R. Iyer ◽  
Lee Jarvis
Keyword(s):  
Hospitality Management ◽  
Western World ◽  
Future Research ◽  
Content Type ◽  
Prior Literature ◽  
Research Questions ◽  
Hospitality Firms ◽  
Stakeholder Pressures ◽  
Corporate Social ◽  
Practical Implications

Purpose The purpose of this paper is to examine corporate social responsibility (CSR) issues in the context of the hospitality industry and offer some avenues for future research. Design/methodology/approach The paper reviews several domains of CSR and takes stock of some exemplar research from hospitality management pertaining to each domain. Particular note is taken of research that explores CSR issues outside the Western world. Several unanswered questions are then noted along with suggestions for future research. Findings Based on prior literature, four CSR domains were identified as instrumental, social/legal/political, ethical and environmental. CSR issues in hospitality research have predominantly focused on the instrumental domain while there is scant research on other domains. CSR adoption in the multinational context was identified as due from stakeholder pressures, competitive environment and cultural environment. Research limitations/implications The paper identifies some unanswered questions in transnational operations of hospitality firms and suggests avenues for future research. Practical implications The paper recommends that due attention must be given to contextual issues in the conceptualization, focus and practice of CSR by multinational hospitality firms. Originality/value The paper offers a review of hospitality research on various CSR domains. It offers some unanswered research questions that may spur future research, discussion and debates among academics, students and executives.

scholarly journals Developing a conceptual model of influences around integrated reporting, new insights and directions for future research

2017 ◽  
Vol 25 (4) ◽  
pp. 450-460 ◽  
Author(s):  
Charl de Villiers ◽  
Pei-Chi Kelly Hsiao ◽  
Warren Maroun
Keyword(s):  
Conceptual Model ◽  
Research Agenda ◽  
Design Methodology ◽  
Future Research ◽  
Special Issue ◽  
Integrated Reporting ◽  
Theoretical Frameworks ◽  
Content Type ◽  
Prior Literature ◽  
Research Questions

Purpose This paper aims to develop a conceptual model for examining the development of integrated reporting, relate the articles in this Meditari Accountancy Research special issue on integrated reporting to the model and identify areas for future research. Design/methodology/approach The paper uses a narrative/discursive style to summarise key findings from the articles in the special issue and develop a normative research agenda. Findings The findings of the prior literature, as well as the articles in this special issue, support the conceptual model developed in this paper. This new conceptual model can be used in multiple ways. Originality/value The special issue draws on some of the latest developments in integrated reporting from multiple jurisdictions. Different theoretical frameworks and methodologies, coupled with primary evidence on integrated reporting, construct a pluralistic assessment of integrated reporting, which can be used as a basis for future research. The new conceptual model developed in this paper can be used as an organising framework; a way of understanding and thinking about the various influences; a way of identifying additional factors to control for in a study; and/or a way of identifying new, interesting and underexplored research questions.

In search of ethics: from Carroll to integrative CSR economics

2019 ◽  
Vol 15 (4) ◽  
pp. 469-491 ◽  
Author(s):  
Sigmund Wagner-Tsukamoto
Keyword(s):  
Institutional Economics ◽  
Corporate Social Performance ◽  
Social Performance ◽  
Business Case ◽  
Future Research ◽  
Market Exchange ◽  
Content Type ◽  
Four Dimensions ◽  
Corporate Social ◽  
Practical Implications

PurposeRevisiting Carroll’s classic corporate social responsibility (CSR) pyramid framework, this paper aims to evolve a novel synthesis of ethics and economics. This yielded an “integrative CSR economics”.Design/methodology/approachThis theory paper examined how to conceptually set up CSR theory, argue its ethical nature and establish its practical, social and empirical relevance. Economic analysis reached out from contemporary institutional economics to Smith’s classic studies.FindingsThe paper reconstructed all of Carroll’s four dimensions of CSR – economic, legal, ethical and philanthropic responsibilities – through economics. The paper discounted a core assumption of much CSR research that economic approach to CSR, including the instrumental, strategic “business case” approach to CSR, were unethical and lacked any foundations in ethics theory. Integrative CSR economics reframes research on viability and capability requirements for CSR practice; redirecting empirical research on links between CSP (corporate social performance) and CFP (corporate financial performance).Research limitations/implicationsThe paper focused on Carroll as the leading champion of CSR research. Future research needs to align other writers with integrative CSR economics. Friedman or Freeman, or the historic contributions of Dodd, Mayo, Bowen or Drucker, are especially interesting.Practical implicationsThe paper set out how integrative CSR economics satisfies the “business case” approach to CSR and develops practical implications along: a systemic dimension of the market economy; a legal-constitutional dimension; and the dimension of market exchanges.Social implicationsIntegrative CSR economics creates ethical benefits for society along: a systemic dimension of the market (mutual gains); a legal-constitutional dimension (law-following); and the dimension of market exchange (ethical capital creation). Social benefits are not only aspired to but also are achievable as a business case approach to CSR is followed.Originality/valueThe paper’s main contribution is a new synthesis of economics and ethics that yields an “integrative CSR economics”.

Construct creation from research questions

2020 ◽  
Vol 54 (8) ◽  
pp. 1817-1838
Author(s):  
Sarah Forbes ◽  
Mark Avis
Keyword(s):  
Design Methodology ◽  
Qualitative Data ◽  
Methodological Problem ◽  
Ecological Validity ◽  
Research Process ◽  
Future Research ◽  
Content Type ◽  
Research Questions ◽  
Practical Implications ◽  
Made In

Purpose Construct Creation (CC) is a methodological problem occurring when a research process, instead of measuring an extant construct in the participant’s mind, creates the construct. The purpose of this paper is to argue that CC derives from problems around ecologically invalid research and attitudinal responses developed on the spot, both resulting from self-generated validity. Design/methodology/approach A between-subjects design was used to explore whether the personification prime (PP), a component of brand personality (BP) methodology, influenced the CC of BP for rocks. Analysis of qualitative data on how participants made their BP ratings in the absence of a PP was also completed. Findings Findings revealed that a methodology can enable CC in the participant’s mind, despite the construct being ecologically invalid prior to them participating in the study. Analysis also revealed that participants will use varied, and sometimes elaborate, strategies to enable CC and provide researchers with the answers to their questions. Research limitations/implications Previous research has drawn attention to CC as a problem but the implications of prior research have so far been “sidestepped”. Consequently, this paper demonstrates CC and why it is a problem, while rebutting some arguments made in prior research for sidestepping CC. Practical implications CC is a potentially serious methodological problem that can result in invalid findings informing or misdirecting theory used by practitioners. As such, this paper proposes methods to ameliorate CC and improve ecological validity of future research. Originality/value This study will contribute to methodological literature by refocusing attention to the currently neglected problem of CC and by proposing a model of CC by participants.

Applying criminological theory to academic fraud

2015 ◽  
Vol 22 (1) ◽  
pp. 48-62 ◽  
Author(s):  
Nicholas Walker ◽  
Kristy Holtfreter
Keyword(s):  
Academic Dishonesty ◽  
Design Methodology ◽  
Research Misconduct ◽  
Criminological Theory ◽  
Future Research ◽  
Content Type ◽  
Academic Fraud ◽  
Prior Literature ◽  
Criminological Theories ◽  
Practical Implications

Purpose – This paper aims to examine academic dishonesty and research misconduct, two forms of academic fraud, and provides suggestions for future research informed by criminological theory. Design/methodology/approach – After reviewing prior literature, this paper outlines four general criminological theories that can explain academic fraud. Findings – While criminological theory has been applied to some studies of academic dishonesty, research misconduct has rarely been examined within a broader theoretical context. Practical implications – This paper provides a blueprint for future theoretically informed analyses of academic fraud. Originality/value – This paper represents a unique attempt to apply general criminological theories to diverse forms of fraud in higher education settings.

scholarly journals The effects of internal, external and aggregated CSR practices on the firm's reputation and profitability

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Bal Ram Chapagain
Keyword(s):  
Sampling Method ◽  
Simple Random Sampling ◽  
Regulatory Requirements ◽  
Content Type ◽  
Economic Context ◽  
Strategic Issue ◽  
Single Construct ◽  
Stakeholder Pressures ◽  
Corporate Social ◽  
Practical Implications

Purpose Contemplating the concerns often expressed by skeptics about the value generated by corporate social responsibility (CSR) practices, this study aims to examine the effects of CSR practices on the firm's reputation and profitability in the distinct socio-economic context of Nepal. Design/methodology/approach The study used a simple random sampling method in collecting data from 168 listed companies in Nepal. The data were collected using structured questionnaires. Then, hierarchical multiple regression analyses were used to test the stated hypotheses. Findings Results showed that all types of CSR practices positively affect the firm's reputation and profitability. However, a firm's reputation was better explained by the external CSR practices, and profitability was better explained by the internal CSR practices. Moreover, CSR practices were more strongly linked with the firm's reputation than profitability. Research limitations/implications Perceptual data on profitability may be seen as a limitation although it can capture the current profitability situation as well as a future prospect within a single construct. Practical implications Practicing managers can consider CSR as an important strategic issue to stay ahead in competition rather than simply a response to regulatory requirements or stakeholder pressures. Originality/value Perhaps this is the first study to examine the effects of internal CSR practices, external CSR practices, and aggregated CSR practices separately on the firm's reputation and profitability in the unique socio-economic context of Nepal.

Prioritization of financial performance determinants in Indian SMEs

2020 ◽  
Vol 12 (2) ◽  
pp. 169-190
Author(s):  
Vishal Vyas ◽  
Priyanka Jain
Keyword(s):  
Financial Performance ◽  
Future Research ◽  
Competitive Strategies ◽  
Analytic Hierarchy ◽  
Content Type ◽  
Performance Determinants ◽  
Corporate Social ◽  
Hierarchy Process ◽  
Practical Implications ◽  
Structured Questionnaire

Purpose This study aims to quantify and prioritize the financial performance (FP) determinants in Indian small and medium-sized enterprises (SMEs). Design/methodology/approach Analytic hierarchy process, a multi-criteria decision-making tool, was used. Experts were allowed to express the opinion regarding the relative importance of each factor and sub-factors by making pairwise comparisons through a structured questionnaire based on a nine-point scale. Findings Market orientation (0.4529) was perceived as the most important FP determinant followed by the entrepreneurial orientation (0.3382) and corporate social responsibility (0.2089) in SMEs. Research limitations/implications This study can be considered as a pilot study because it is confined to Indian SMEs. Future research studies can incorporate the opinion or insights of other stakeholders and may target the SMEs situated in different geographical areas. Practical implications The inferences drawn in this study would clarify the conceptual and contextual applicability of competitive strategies in SMEs. Indeed, proposed hierarchy and developed framework would guide the SMEs in strategic planning. Moreover, it would help in repositioning and alignment of core strategies duly with business objectives. Originality/value The study represents the foremost step and a unique effort in the area of development of hypothetical model (a hierarchal model) with the framework considered to prioritize the FP determinants in SMEs.

Global responsible intergenerational leadership

2016 ◽  
Vol 2 (1) ◽  
pp. 113-123 ◽  
Author(s):  
Julia Puaschunder
Keyword(s):  
Intergenerational Equity ◽  
Western World ◽  
Future Research ◽  
World Population ◽  
Bottom Line ◽  
Temporal Dimension ◽  
Content Type ◽  
Corporate World ◽  
Intergenerational Leadership ◽  
Corporate Social

Purpose Global systemic risks of climate change, overindebtedness in the aftermath of the 2008/2009 World Financial Crisis and the need for pension reform in the wake of an aging western world population, currently raise attention for intergenerational fairness. Pressing social dilemmas beyond the control of singular nation states call for corporate social activities to back governmental regulation in crisis mitigation. The purpose of this paper is to promote the idea of intergenerational equity in the corporate world. Design/methodology/approach Theoretical description. Findings In the given literature on global responsible leadership in the corporate sector and contemporary corporate social responsibility (CSR) models, intergenerational equity appears to have been neglected. While the notion of sustainability has been integrated in CSR models, intergenerational equity has hardly been touched on as for being a more legal case for codifying the triple bottom line. Practical implications Advocating for integrating intergenerational equity concerns in CSR models in academia and practice holds untapped advantages of economically influential corporate entities, corporate adaptability and independence from voting cycles. Social implications Integrating a temporal dimension in contemporary CSR helps imbuing a longer-term perspective into the corporate world alongside advancing tax ethics and global governance crises prevention. Originality/value Future research avenues comprise of investigating situational factors influencing intergenerational leadership in the international arena in order to advance the idea of corporations tackling the most pressing contemporary challenges of mankind.

Corporate social irresponsibility: humans vs artificial intelligence

2019 ◽  
Vol 15 (6) ◽  
pp. 786-802 ◽  
Author(s):  
Kristijan Krkač
Keyword(s):  
Artificial Intelligence ◽  
Design Methodology ◽  
Point Of View ◽  
Future Research ◽  
Content Type ◽  
Basic Concepts ◽  
Corporate Social Irresponsibility ◽  
Corporate Social ◽  
The Relationship ◽  
Practical Implications

Purpose The supposedly radical development of artificial intelligence (AI) has raised questions regarding the moral responsibility of it. In the sphere of business, they are translated into questions about AI and business ethics (BE) and corporate social responsibility (CSR). The purpos of this study is to conceptually reformulate these questions from the point of view of two possible aspect-changes, namely, starting from corporate social irresponsibility (CSI) and starting not from AIs incapability for responsibility but from its ability to imitate human CSR without performing typical human CSI. Design/methodology/approach The author draws upon the literature and his previous works on the relationship between AI and human CSI. This comparison aims to remodel the understanding of human CSI and AIs inability to be CSI. The conceptual remodelling is offered by taking a negative view on the relation. If AI can be made not to perform human-like CSI, then AI is at least less CSI than humans. For this task, it is necessary to remodel human and AI CSR, but AI does not have to be CSR. It is sufficient that it can be less CSI than humans to be more CSR. Findings The previously suggested remodelling of basic concepts in question leads to the conclusion that it is not impossible for AI to act or operate more CSI then humans simply by not making typical human CSIs. Strictly speaking, AI is not CSR because it cannot be responsible as humans can. If it can perform actions with a significantly lesser amount of CSI in comparison to humans, it is certainly less CSI. Research limitations/implications This paper is only a conceptual remodelling and a suggestion of a research hypothesis. As such, it implies particular morality, ethics and the concepts of CSI and AI. Practical implications How this remodelling could be done in practice is an issue of future research. Originality/value The author delivers the paper on comparison between human and AI CSI which is not much discussed in literature.

scholarly journals Banking on bullshit: indifferences towards truth in corporate social responsibility

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
David M. Herold ◽  
Timo Dietrich ◽  
Tim Breitbarth
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Reporting ◽  
Design Methodology ◽  
Banking Sector ◽  
Future Research ◽  
Corporate Communications ◽  
Content Type ◽  
Corporate Social ◽  
Practical Implications

PurposeThis study aims to identify and deconstruct bullshit in banks' corporate social responsibility (CSR) communication to advance the management rhetoric research space, which has been characterised by an indifference to truth and meaning.Design/methodology/approachWe provide a typology of bullshit phenomena overview in the banking sector and follow the McCarthy et al.'s (2020) C.R.A.P. framework from to showcase how bullshit can be comprehended, recognised, acted against and prevented.FindingsThis paper puts a spotlight on written and spoken language to detect bullshit in banks' CSR statements. It provides actionable insights into how stakeholders can act against and prevent bullshit statements from occurring in the future.Research limitations/implicationsFuture research is warranted to assess the use of still imagery, events and video materials in corporate communications and non-financial reporting. Further rigorous assessment of actual CSR initiatives must be undertaken to assess claimed contributions.Practical implicationsMonitoring mechanisms and independent assurance statements prepared by authorised third parties may strengthen the motivation and ethicality of CSR activities.Originality/valueThis viewpoint is the first to follow the C.R.A.P framework and critically assess indifferences towards truth in banks' CSR communications.

scholarly journals Greenhouse gas disclosures by Chinese power companies: trends, content and strategies

2017 ◽  
Vol 13 (3) ◽  
pp. 331-358 ◽  
Author(s):  
Mahmood Ahmed Momin ◽  
Deryl Northcott ◽  
Mohammed Hossain
Keyword(s):  
Greenhouse Gas ◽  
Ghg Emissions ◽  
Reputation Management ◽  
Annual Reports ◽  
Future Research ◽  
Chinese Government ◽  
Content Type ◽  
Management Objectives ◽  
Corporate Social ◽  
Practical Implications

Purpose This paper aims to investigate the greenhouse gas (GHG)-related disclosure trends, content and strategies of the eight most high GHG-emitting Chinese power companies, over a period when government pressure to manage GHG emissions increased. Design/methodology/approach Data were collected from the 2000-2009 annual reports, corporate social and environmental responsibility reports and websites of eight Chinese power companies. Content analysis results were supplemented with excerpts from documents written in English or Chinese. Legitimacy theory informed the interpretation of the findings. Findings GHG-related disclosures increased from 2002 when the Chinese Government ratified the Kyoto Protocol and promulgated stringent environmental regulations. However, some expected types of GHG-related disclosure were absent or rare. Disclosure practices were found to be underpinned by reputation management objectives and reflected a symbolic rather than substantive legitimation strategy. Research limitations/implications This study extends the literature on GHG-related disclosures by carbon-intensive firms and points to the need for future research to examine such disclosures in different countries to appreciate the variety in practice. Practical implications While the Chinese Government appears to have driven the emergence of GHG-related disclosure practices, companies can effect improvement by expanding the scope and content of what they disclose. Also, the growing emphasis on website disclosures may present challenges in ensuring the reliability and assurance of GHG disclosures. Originality/value This is the first study to examine GHG-related disclosure practices by Chinese power-generating companies, a sector crucial to managing the GHG effects of China’s significant economic growth.

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