Responsible leadership and corporate social responsibility (CSR) in Luxembourg

2018 ◽  
Vol 26 (3) ◽  
pp. 415-431 ◽  
Author(s):  
Ursula Schinzel
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Uncertainty Avoidance ◽  
Cultural Dimensions ◽  
Responsible Leadership ◽  
Structured Interviews ◽  
Content Type ◽  
Geert Hofstede ◽  
Corporate Social ◽  
High Uncertainty

Purpose The purpose of this study is to determine if there is a link between responsible leadership and corporate social responsibility (CSR) in Luxembourg and also to determine Luxembourg’s specifics in the field of CSR. Design/methodology/approach This is a qualitative study. In total, 64 semi-structured interviews were conducted from January to August 2017 with four culturally different samples: Luxembourgers with Luxembourgish nationality, foreigners who reside in Luxembourg, cross-borderers and the rest of the world. Findings Responses from all four samples were similar on the one hand and quite contradictory on the other. Three groups were formed: euphoric respondents who said it is the authenticity of the leader and his modelling role in lived CSR; moderate respondents; critical respondents who deny any link between responsible leadership and CSR and claim for change and innovation, accusing the high Uncertainty Avoidance Index. In their opinion, there is an urgent need for managers to learn responsible leadership and CSR. Practical implications This paper contributes to the discussion on change and innovation in the field of leadership theory with particular emphasis on responsible leadership following Michael Maccoby, on multilingual and multicultural Luxembourg in the middle of Europe following Geert Hofstede and Edgar Schein and on CSR following Thomas Maak and Nicole Pless. Originality/value This study is a combination of research on responsible leadership and CSR in Luxembourg in connection with Hofstede’s cultural dimensions: high long-term orientation, high uncertainty avoidance and high collectivism (low individualism).

scholarly journals “I am a Responsible Leader” Responsible Corporate Social Responsibility: The Example of Luxembourg

2019 ◽  
Vol 8 (1) ◽  
pp. 21-35
Author(s):  
Ursula Schinzel
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Responsible Leadership ◽  
Structured Interviews ◽  
Cultural Research ◽  
Culturally Different ◽  
Corporate Social ◽  
High Uncertainty ◽  
Specific Country ◽  
Responsible Leader

This article examines the links between responsible leadership and corporate social responsibility (CSR) in one country, the Grand Duchy of Luxembourg, a linguistically and culturally specific country, and how they are perceived to be enacted or not. The purpose of this study is to combine Hofstede’s cross-cultural research with a research on responsible leadership and CSR in Luxembourg, in order to determine if there are any particularities that apply only in the country. In this qualitative study from Spring/Summer 2017, 64 semi-structured interviews were conducted mainly in four culturally different categories. This study is combined with the results of a 2016 study “What is responsible leadership in Luxembourg.” Findings indicate that language is used as a key identifier, affecting CSR outcomes, and point to high uncertainty avoidance levels in Luxembourg as a possible reason for lack of change and innovation. Finally, the article discusses the various implications of the findings.

Integrating corporate social responsibility into efforts to realize millennium development goals

2014 ◽  
Vol 10 (4) ◽  
pp. 314-333 ◽  
Author(s):  
David Katamba ◽  
Cedric Marvin Nkiko ◽  
Charles Tushabomwe-Kazooba ◽  
Sulayiman Babiiha Mpisi ◽  
Imelda Kemeza ◽  
...  
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Millennium Development Goals ◽  
Participant Observation ◽  
Theory Approach ◽  
Structured Interviews ◽  
Content Type ◽  
Development Goals ◽  
The Government ◽  
Corporate Social

Purpose – The purpose of this paper is to present corporate social responsibility (CSR) as an alternative roadmap to accelerating realization of Millennium Development Goals (MDGs) in Uganda, even after 2015. Design/methodology/approach – Using a mixed research methodology, this research documented CSR activities of 16 companies operating in Uganda. Data collection was guided by quantitative and qualitative methodologies (semi-structured interviews with CSR managers, plus non-participant observation of CSR activities and projects linked with MDGs). Triangulation was used to ensure credibility and validity of the results. For data analysis, the authors followed a three-stepwise process, which helped to develop a framework within which the collected data could be analyzed. For generalization of the findings, the authors were guided by the “adaptive theory approach”. Findings – Uganda will not realize any MDGs by 2015. However, CSR activities have the potential to contribute to a cross-section of various MDGs that are more important and relevant to Uganda when supported by the government. If this happens, realization of the MDGs is likely to be stepped up. CSR's potential contributions to the MDGs were found to be hindered by corruption and cost of doing business. Lastly, MDG 8 and MDG 3 were perceived to be too ambiguous to be integrated into company CSR interventions, and to a certain extent were perceived to be carrying political intentions which conflict with the primary business intentions of profit maximization. Practical implications – Governments in developing countries that are still grappling with the MDGs can use this research when devising collaborations with private-sector companies. These documented CSR activities that contribute directly to specific MDGs can be factored into the priority public-private partnership arrangements. Private companies can also use these findings to frame their stakeholder engagement, especially with the government and also when setting CSR priorities that significantly contribute to sustainable development. Originality value – This research advances the “Post-2015 MDG Development Agenda” suggested during the United Nations MDG Summit in 2010, which called for academic and innovative contributions on how MDGs can be realized even after 2015.

Bridging the gap between corporate social responsibility performance and tax aggressiveness

2020 ◽  
Vol 33 (4) ◽  
pp. 825-855 ◽  
Author(s):  
Eduardo Ortas ◽  
Isabel Gallego-Álvarez
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Corporate Social Performance ◽  
Social Performance ◽  
Cultural Dimensions ◽  
Economic Sectors ◽  
Data Set ◽  
Content Type ◽  
Tax Aggressiveness ◽  
Corporate Social

PurposeThis paper addresses the role of corporate social responsibility (CSR) performance as a potential mechanism for reducing firms' likelihood of engaging in tax aggressiveness (TAG). The paper also contributes to the existing literature by addressing the moderating effect of national cultures on the link between CSR performance and corporate TAG.Design/methodology/approachThe focus is placed on an unbalanced panel of 2,696 companies distributed in 30 countries and seven economic sectors over the period of 2002–2014.FindingsThe results provide support for those companies achieving high corporate social performance (CSP), corporate environmental performance (CEP) and corporate governance performance (CGP) being less likely to engage in aggressive tax practices. Finally, the results identify some national cultural dimensions moderating the link between disaggregated measures of CSR performance and firms' TAG.Research limitations/implicationsThe difficulty of accessing CSR and TAG data for non-listed companies could bias the data set towards a compliant company profile because of the higher visibility. In addition, the use of effective tax rates to examine firms' TAG should be interpreted with some caution.Practical implicationsThe paper's findings provide unique and useful information for company stakeholders and managers aiming to address the factors that enhance firms' incentives to engage in aggressive tax practices.Originality/valueThis paper addresses the multidimensional nature of CSR performance by analysing the links between CSP, CEP and CGP and corporations' TAG. Furthermore, the research addresses the way in which national culture moderates the links between disaggregated measures of CSR performance and corporate TAG.

Corporate social responsibility in hotels: a stakeholder approach

2019 ◽  
Vol 31 (6) ◽  
pp. 2297-2320 ◽  
Author(s):  
Anna Farmaki
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stakeholder Analysis ◽  
Stakeholder Involvement ◽  
Tourism Industry ◽  
Structured Interviews ◽  
Content Type ◽  
Stakeholder Interests ◽  
Stakeholder Influence ◽  
Corporate Social

PurposeThis study aims to examine stakeholder interests in and influence on corporate social responsibility (CSR) implementation in hotels through an instrumental stakeholder theory lens.Design/methodology/approachSemi-structured interviews with 54 managers from several sectors of the Cyprus tourism industry were undertaken using purposive sampling.FindingsThere is a dominance of supply-chain stakeholder interests which in turn outline the CSR orientation of hotels, whereas stakeholder influence, largely shaped by the interdependent, multi-faceted nature of the tourism industry, conditions the implementation of CSR in hotels. Interestingly, stakeholder influence on CSR in hotels is not corresponding to stakeholders’ perceived saliency, indicating that stakeholder analysis needs to move beyond the consideration of salient stakeholders’ interests.Research limitations/implicationsAlthough the focus of this study has been the perceptions of tourism stakeholders in Cyprus, the exploratory approach adopted in the study sets the ground for further research to consider stakeholder issues regarding CSR in hotels from an instrumental perspective. In addition, insights from this study might inform practitioners in similar destinations.Originality/valueIn encouraging a holistic approach to strategic CSR in hotels, this study contributes a framework of stakeholder roles, emanating from stakeholder responsibility and stakeholder involvement in CSR in the hotel sector that will be of interest to both academics and practitioners.

scholarly journals Drivers of corporate community involvement and challenges in measuring its impact

2014 ◽  
Vol 10 (1) ◽  
pp. 161-183 ◽  
Author(s):  
Denni I. Arli ◽  
Jack Cadeaux
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Community Involvement ◽  
Social Impact ◽  
Structured Interviews ◽  
Content Type ◽  
Corporate Community Involvement ◽  
The Social ◽  
Corporate Social ◽  
Corporate Community

Purpose – The aim of this study is to explore drivers of corporate community involvement (CCI) initiatives and the challenges faced by companies in measuring the social impact of their initiatives in Australia. Design/methodology/approach – The authors conducted semi-structured interviews with various corporate social responsibility (CSR) or CCI managers from Australian companies and their not-for-profit (NFP) partners. The final sample consists of 27 managers from a mix of industries. Findings – The study shows that stakeholder's salience may have an impact on CCI activities, especially in the area of measurements and reporting activities. Moreover, while some companies have attempted to measure the social impact of their initiatives, a large number of companies have not. This is all the more surprising given the recent focus in marketing on accountability and measurement. The results show three challenges: lack of interest, lack of resources and lack of consensus. Subsequently, the authors offer some research propositions to underline these challenges. Originality/value – This study focuses on CCI which is one of the most visible parts of corporate social responsibility (CSR). It draws on interviews with various managers in charge of companies' CSR or CCI.

A fresh approach to corporate social responsibility (CSR): partnerships between businesses and non-profit sectors

2014 ◽  
Vol 14 (3) ◽  
pp. 352-362 ◽  
Author(s):  
Niveen Labib Eid ◽  
Anton Robert Sabella
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Large Scale ◽  
Structured Interviews ◽  
Ethical Practices ◽  
Content Type ◽  
Non Profit ◽  
Governmental Organization ◽  
Study Approach ◽  
Corporate Social

Purpose – The aim of this paper is to offer a new conceptualisation on partnership emergence and dynamism between the business sector and the non-governmental organization (NGO) sector from a corporate social responsibility perspective. More specifically, the paper intends to examine partnering behaviour and management from a socio-political standpoint. Design/methodology/approach – The case study approach used in the study utilised data from eight in-depth, semi-structured interviews, with managers from the business and NGO sectors engaged in a large-scale partnership between a Palestinian Cellular Corporation and an NGO. Interview transcripts were analysed using content and narrative analyses. Findings to be presented include reciprocity, corporate constitutionalism and utilitarianism. Findings – The results found in this paper show that partnership has social, political, and ethical dimensions in support of the theoretical framework developed for this paper. More specifically, the results show that the studied partnership is an emergent process, fundamentally concerned with self-efficacy over community welfare, as well as being driven by individual organisational goals. Originality/value – This paper sheds light on certain aspects of partnership that are often overlooked in mainstream research. It does not only highlight the multifaceted dimensions of partnering but also discusses how partnership can be envisioned and practised as inter-organisational relationships. It stimulates a pragmatic understanding of partnership nature and management showing that partnership emergence, direction and sustainability are conditioned by the stakeholders’ socio-political and ethical practices.

The effect of corruption and culture on corporate social performance: an empirical study

2019 ◽  
Vol 15 (8) ◽  
pp. 1071-1086 ◽  
Author(s):  
Ben Kwame Agyei-Mensah ◽  
Samuel Buertey
Keyword(s):  
Regression Analysis ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Corporate Social Performance ◽  
Social Performance ◽  
Descriptive Analysis ◽  
Cultural Dimensions ◽  
Cultural Dimension ◽  
Content Type ◽  
Corporate Social

PurposeThe study aims to examine the simultaneous influence of corruption and culture on corporate social and environmental performance of selected companies.Design/methodology/approachTheoretical propositions on how corruption and culture influence corporate social responsibility performance were developed and empirically tested. Corruption is measured using Transparency International’s Corruption Perception Index and Schwartz (2008) cultural dimension is used as a measure of culture. Descriptive analysis was performed to provide the background statistics of the variables examined. This was followed by regression analysis which forms the main data analysis.FindingsThe multiple regression analysis results indicated that corruption and two of the three cultural dimensions (embeddedness and Mastery) are significantly related to corporate social responsibility performance.Originality/valueThe study contributes to the corporate social responsibility literature by revealing that corruption and culture are key determinants of corporate social responsibility performance.

Corporate social responsibility and stock market actors: a comprehensive study

2014 ◽  
Vol 10 (2) ◽  
pp. 210-225 ◽  
Author(s):  
Susanne Arvidsson
Keyword(s):  
Corporate Social Responsibility ◽  
Stock Market ◽  
Social Responsibility ◽  
International Investment ◽  
Management Teams ◽  
Structured Interviews ◽  
Content Type ◽  
Academic Communities ◽  
Stakeholder Perspective ◽  
Corporate Social

Purpose – The purpose of this study is to analyse the views stock market actors have on corporate communication of corporate social responsibility (CSR) information grounded on legitimacy and stakeholder theory. Recent findings suggest that management teams experience an increased interest and demand for CSR information from the actors on the stock market and that this underlie a focus shift. This is quite astonishing considering that the interest from just stock market actors in CSR information always has been meagre. However, due to lack of recent studies, it has not been confirmed that de facto there has been a trend shift among stock market actors towards an increased interest in CSR information. Design/methodology/approach – The data are derived from in-depth semi-structured interviews with financial analysts at international investment banks. Findings – The study confirms that the focus shift is not at all driven by the actors in the stock market. Quite the opposite. They express mistrust towards this information and a continued meagre interest in it. Research limitations/implications – Findings from the study suggest the need for more research on how different stakeholders view CSR information. It also opens up for discussions on regulations concerning CSR information. Practical implications – The findings imply that management teams might have deluded themselves and become victim to what Christensen and Cheney (2000) refer to as self-seduces, i.e. seeing things that are not really there. The findings might also indicate an enlargement of the stakeholder perspective. Thus, a subtle shift from a bilateral relationship (company – shareholders) towards a multilateral set of relationships (company – stakeholders) camouflaged under the justification from management teams that the increased interest comes from the stock market. Originality/value – The study contributes to the scarce research on how actors in the stock market view CSR. The findings are of interest and relevance to the business and academic communities in their ongoing quest of unravelling the core of CSR and business ethics.

Integrated corporate social responsibility

2016 ◽  
Vol 35 (10) ◽  
pp. 1323-1343 ◽  
Author(s):  
Filippo Vitolla ◽  
Michele Rubino ◽  
Antonello Garzoni
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Internal Variable ◽  
Management Approach ◽  
Structured Interviews ◽  
Content Type ◽  
Management Philosophy ◽  
Strategic Integration ◽  
Proactive Management ◽  
Corporate Social

Purpose The purpose of this paper is to understand what the determinants for integrated corporate social responsibility (CSR) are and how they lead to different means of integration. Design/methodology/approach In this study, a research methodology based on the multiple case analysis was chosen. The selection of case studies was based on the combined application of literal and theoretical replication. Within the technique of theoretical replication, maximum variation and criterion methods were used. In order to increase the reliability of the results, a research protocol for data collection was defined by combining two different techniques: semi-structured interviews and content analysis of documents and websites. Findings The integration of CSR depends on three factors: the macro-environment, the competitive context and the management philosophy. In particular, management philosophy is the internal variable on which the type of strategic or operational integration depends. Practical implications The main managerial implications arising from the empirical analysis can be summarized as follows: first, external conditions influence the CSR management, but the company’s success is tied to the management philosophy; second, innovative business ideas are related to a proactive management approach to CSR; and third the consistency between the management philosophy and the means for managing CSR is fundamental to integrate CSR into strategic management. Originality/value The analysis allows to fill the literature gap related to the strategic integration of CSR (driving factors and means of integration).

scholarly journals An enactment theory perspective of corporate social responsibility and public relations

2017 ◽  
Vol 35 (5) ◽  
pp. 626-640 ◽  
Author(s):  
Gregoria Arum Yudarwati ◽  
Fandy Tjiptono
Keyword(s):  
Corporate Social Responsibility ◽  
Public Relations ◽  
Social Responsibility ◽  
Mining Industry ◽  
Organizational Legitimacy ◽  
Annual Reports ◽  
Structured Interviews ◽  
Content Type ◽  
Top Executives ◽  
Corporate Social

Purpose The purpose of this paper is threefold: how companies perceive corporate social responsibility (CSR) and public relations (PR); how companies perceive the interconnection between these functions; and what factors contributing to their perceptions. Design/methodology/approach An interpretive qualitative study was employed, where semi-structured interviews with 34 members of PR and CSR departments and three top executives of three big mining (state-owned, private Indonesian, and multinational) companies in Indonesia were carried out. Archival data (e.g. newsletters, websites, and annual reports) were also utilized. Findings CSR and PR are perceived to be community relationship functions to gain and maintain organizational legitimacy from the communities and shareholders. Three factors shaping these functions: the social and political changes in Indonesia; the communities’ collective culture; and the nature of mining industry. Research limitations/implications The current study focused on how companies interpret and enact their interpretations of their organizational environment. This study suggests further research into how the community and other stakeholders interpret the company’s activities and environment. This study also suggests further study on another type of industry. Originality/value The present study provides another approach to understanding how CSR and PR are constructed and enacted in an organization as well as to understanding the company’s justification in enacting particular CSR and PR functions. This study maintains the need to consider local values while keeping the global standard.

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