Understand corporate social responsibility from an agenda setting perspective: a cross-national analysis of newspaper using computer-assisted content analysis

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Yafei Zhang ◽  
Chuqing Dong
Keyword(s):  
Corporate Social Responsibility ◽  
Content Analysis ◽  
Social Responsibility ◽  
News Media ◽  
Agenda Setting ◽  
Computer Assisted ◽  
Content Type ◽  
News Sources ◽  
National Analysis ◽  
Corporate Social

Purpose This study aims to explore multifaceted corporate social responsibility (CSR) covered in popular English newspapers in the UK, USA, mainland China and Hong Kong from 2000 to 2016 via a computer-assisted analytical approach. This study moves the understanding of CSR away from corporate self-reporting to the mass media and raises interesting questions about the role of the news media in presenting CSR as a multifaceted, socially constructed concept. Design/methodology/approach Data were retrieved from CSR-related news articles from 2000 to 2016 that were archived in the LexisNexis database. Guided by the theoretical framework of agenda setting, a computer-assisted content analysis (Latent Dirichlet Allocation) was used to analyze 4,487 CSR-related articles from both business and non-business news sources. Analysis of variance was used to compare salient CSR topics in each country/region. Findings This study identifies newspapers as an alternate to corporations’ attempts to distribute CSR information and construct CSR meaning. The findings revealed that the news communicates a variety of CSR issues that are aligned or beyond what CSR was defined in corporate CSR reporting, as suggested in previous studies. In addition, CSR news coverages differ between the business and nonbusiness news sources. Furthermore, the media tone of CSR coverage significantly differed across the regions and between the business and nonbusiness newspapers. Social implications Emerging topics in CSR news coverage, such as business education, could help companies identify untapped CSR realms in the market. Originality/value This study contributes to CSR communication research by adding a non-corporate perspective regarding what CSR means and should be focused on. The news media presents CSR using a heterogeneous approach as they not only provide surface reports on corporations’ CSR activities but also offer in-depth discussions.

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.

Is board diversity an antecedent of corporate social responsibility performance in firms? A research on the 500 biggest Turkish companies

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Nese Colakoglu ◽  
Mehmet Eryilmaz ◽  
Jennifer Martínez-Ferrero
Keyword(s):  
Corporate Social Responsibility ◽  
Content Analysis ◽  
Social Responsibility ◽  
Corporate Social Performance ◽  
Measurement Instrument ◽  
Previous Literature ◽  
Board Members ◽  
Board Diversity ◽  
Content Type ◽  
Corporate Social

Purpose This study aims to understand whether board diversity has a direct effect on “corporate social responsibility (CSR)” performance of companies or not. In addition, this study also aims to examine the moderation effect of age and education level of female board members on the relationship between board gender diversity and CSR performance. Design/methodology/approach A “corporate social performance (CSP)” measurement instrument was designed to conduct a content analysis that analyzes the CSR disclosure in the annual reports of Turkish companies listed on the “500 biggest Turkish companies” report of “Istanbul Chamber of Industry (ISO)” in 2015. The data coming from content analysis of 117 company reports were analyzed by using hierarchical regression analysis. Findings Despite of supporting the increase in CSR performance when there is a greater presence of independent board members in an organization, evidence supports that ratios of female and foreign board members do not have any significant effect on CSR performance. Originality/value The study contributes to previous literature on board diversity and CSR performance as follows. First, this paper contributes to previous literature by examining and testing independent, female and foreign board members as a new antecedent of CSR performance in research on Turkey; second, by examining a sample of the “500 biggest Turkish companies” and providing some tips about both Turkey and other developing countries; third, by reopening the debate about the positive impact of a greater presence of independent directors on board on CSR performance and the non-effect of female and foreign board members. Finally, it also offers a partially new CSP measurement instrument based on content analysis.

Corporate social responsibility disclosure

2017 ◽  
Vol 8 (1) ◽  
pp. 2-19 ◽  
Author(s):  
Joanna Krasodomska ◽  
Charles H. Cho
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Analysts ◽  
Financial Information ◽  
Computer Assisted ◽  
Snowball Sampling ◽  
Online Questionnaire ◽  
Content Type ◽  
Frequent Use ◽  
Corporate Social

Purpose The purpose of this study is to examine the usage of non-financial information related to corporate social responsibility (CSR) issues from the perspective of sell-side analysts (SSAs) and buy-side analysts (BSAs) employed in Poland-based financial institutions. Design/methodology/approach The authors conducted a survey among financial analysts with the use of the computer-assisted telephone interview (CATI) method and an online questionnaire. The adopted methods included purposeful, quota sampling and snowball sampling. Findings Results indicate that financial analysts make use of CSR disclosures very rarely and attribute little importance to such information. Despite the limited use of CSR information and negative assessments of its quality, respondents are in favor of making a more frequent use of CSR disclosures. Finally, except for an analyst’s attitude toward the “comparability in time” information characteristic, results do not indicate any significant differences between SSAs’ and BSAs’ responses. Research limitations/implications The limited number of questionnaires prevented the use of more sophisticated statistical methods and the formulation of conclusions that could apply to the entire population. In addition, although the adopted CATI method provides a number of advantages, it also has its limitations – interviews had limited time and the questions along with the answers had to take into account the respondents’ limited perception ability. Practical implications The results of this study suggest that CSR disclosures have limited usage for financial analysts, at least in the Polish context. Further, not only do respondents rarely make use of CSR disclosures but they also give low assessments to their quality. This implies that the concept of CSR remains relatively far from becoming a priority; hence, some measures and incentives may be necessary. Originality/value The paper adds to a relatively small number of studies that have dealt with the issue of non-financial information and its usefulness for SSAs and BSAs in Central and Eastern Europe.

scholarly journals Earnings management and corporate social responsibility: UK evidence

2018 ◽  
Vol 16 (2) ◽  
pp. 311-332 ◽  
Author(s):  
Yousf Almahrog ◽  
Zakaria Ali Aribi ◽  
Thankom Arun
Keyword(s):  
Corporate Social Responsibility ◽  
Content Analysis ◽  
Social Responsibility ◽  
Earnings Management ◽  
Cross Sectional ◽  
Content Type ◽  
Csr Disclosure ◽  
The Uk ◽  
Corporate Social ◽  
The Impact

Purpose The paper aims to re-interpret the role of corporate social responsibility (CSR) in limiting the extreme practices in earnings management (EM) by using evidence from large UK companies. Design/methodology/approach The study has used content analysis and disclosure index to measure the level of CSR. The authors measured EM based on discretionary accruals by using cross-sectional version of the modified Jones model. Findings The findings of this study reveal that companies with a higher commitment to CSR activities are less likely to manage earnings through accruals. Originality/value This study shed more light on the potential impact of CSR on earnings management in the context of the UK. Prior research on the impact of CSR on earnings management has used exclusively CSR scores, provided by CSR score indices. The manual measurement used in this study for CSR (disclosure index/content analysis) is considered to provide a more detailed and precise measure.

scholarly journals Corporate social responsibility in ports of Latin America

2020 ◽  
Vol 3 (1) ◽  
pp. 13-26
Author(s):  
José Satsumi López-Morales ◽  
Antonio Huerta-Estévez ◽  
Myrna Guadalupe Andrade-Estrada ◽  
Claudia Guadalupe Zarrabal-Gutiérrez
Keyword(s):  
Latin America ◽  
Corporate Social Responsibility ◽  
Content Analysis ◽  
Social Responsibility ◽  
Design Methodology ◽  
Content Type ◽  
A Value ◽  
Qualitative Technique ◽  
Corporate Social

PurposeThe activities carried out in ports are disruptive to the environment where they are located. Therefore, the objective of this work is to analyze the presence of corporate social responsibility (CSR) in the missions and visions of the main ports of Latin America.Design/methodology/approachA qualitative technique of content analysis was applied to the missions and visions of 72 ports in Latin America. First, the missions and visions of the ports were collected (72). Second, it was assigned a value 1 if the mission had any evidence of CSR, 0 if it had no evidence and “-” if the mission was not found. The same procedure was performed with the visions.FindingsResults indicate that 20.83% of the ports allude to CSR in their missions, 34.72% of the ports allude to it in their missions and visions and 13.88% only allude to it in their visions (22 ports did not mention it in their missions or their visions). So, the main findings indicate that in Latin America the majority of ports do not consider elements of CSR in their missions and visions.Originality/valueThis paper is mainly focused on covering two gaps in the literature: first, to increase knowledge about the strategic bases of ports in Latin America through their missions and visions; and second, to visualize the coherence of the missions and visions with the activities of CSR.

Financial and non-financial determinants of corporate social responsibility: empirical evidence from Pakistan

2017 ◽  
Vol 13 (4) ◽  
pp. 780-797 ◽  
Author(s):  
Muhammad Ahsan Syed ◽  
Safdar Ali Butt
Keyword(s):  
Corporate Social Responsibility ◽  
Content Analysis ◽  
Social Responsibility ◽  
Empirical Evidence ◽  
Significant Relationship ◽  
Research Study ◽  
Regulatory Reform ◽  
Annual Reports ◽  
Content Type ◽  
Corporate Social

Purpose The purpose of this research study is to lower the knowledge gap by exploring the degree of corporate social responsibility disclosures (CSRD) made by top Pakistani (Karachi Stock Exchange [KSE] 100 listed non-financial) companies and investigating the financial and non-financial CSRD determinants which aid to the policy development in implementing required regulatory reforms. Design/methodology/approach KSE 100 index listed companies are covered in this study that published their annual reports consistently during the time period of five years from 2009 to 2013. Financial and non-financial data will be collected from the sample of KSE-listed company’s annual reports. Information related to corporate social responsibility (CSR) will be collected by hand from reports of disclosure of CSR, disclosures of corporate governance, report of the directors, a statement of Chairman’s and notes to the financial statement enclosed in companies’ annual reports. Content analysis technique to measure corporate environmental and social disclosures for items scoring the approach is, in essence, dichotomous, one score assigned to the item in the scores of instrument of research if it disclosed, otherwise assigned zero, and no penalty or negative score is imposed to the item which is reflected irrelevant. Findings Family ownership, industry type and firm size have positive significant relationship with CSR disclosure, and the authors found negative significant relationship between risk and CSRD. Results of this study propose that, in developing countries like Pakistan, the extent of determinant of CSRD is based on the number of important firm and industry characteristics and are aligned with empirical evidence. Research limitations/implications This research uses only annual reports of the companies for the data of CSRD but companies also use other sources for disclosure of their CSR information such as mass media, etc. Content analysis is performed by one author and the second author cross-checked the companies, so biasness may remain a limitation due to the fact that errors attach in rating scale due to judgments of human. Practical implications The finding of this study helps policymakers to quantify and know the degree of CSRD and its determinants which enables them to boost the organizational legitimacy and CSR practices by adopting the needed regulatory reform. Social implications The results of this study provide warning signals to the management of the companies in some cases where disclosure level of CSR is lower in the period before issuance of SECP CSR guidelines of 2013. Originality/value This research study offers valuable inputs in the development and betterment of CSR rules for the reason that the findings of the research provide information to the future CSR rules and guidelines. The results of this study also help the regulator (SECP) in Pakistan to revise the CSRD to align with the need of changing industrial characteristics and economic environment.

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.

An ethical conundrum: the estimation of event attendance

2019 ◽  
Vol 5 (2) ◽  
pp. 188-199
Author(s):  
Vern Biaett
Keyword(s):  
Corporate Social Responsibility ◽  
Content Analysis ◽  
Social Responsibility ◽  
Popular Media ◽  
Accurate Estimation ◽  
Conceptual Approach ◽  
Content Type ◽  
Academic Literature ◽  
Situational Ethics ◽  
Corporate Social

Purpose The purpose of this paper is to examine issues of ethical corporate social responsibility related to the estimation of event attendance, scrutinize the philosophy of situational ethics as justification for reporting inflated figures and present a potential solution to the dilemma. Design/methodology/approach A conceptual approach is applied. First, the importance of attendance as a primary evaluation variable for economic, social and environmental impact studies, as well as for event stakeholder return on investment in general, is clarified. A brief review follows on the subject of event attendance estimation as reported in both popular and academic literature, before moving into a content analysis of this literature to investigate if there are existing concerns of ethical corporate social responsibility. Findings Attendance at events as reported by popular media remains controversial. Methods for arriving at accurate figures have been investigated and reported upon in academic literature, but there remains no consensus on how to best estimate event crowd size. Inflated attendance numbers reported are too often justified by situational ethics, a non-logical philosophy that has been previously debunked. A content analysis of popular media and academic literature revealed a lack of concern for ethical corporate social responsibility when it comes to the accurate estimation of event attendance. Practical implications The failure to accept ethical corporate social responsibility when estimating attendance harms event stakeholders and leads to misleading and unreliable impact data. Originality/value This subject has not been previously addressed and is important to advancing the professionalism of event management.

Corporate social responsibility awareness and performance: the case of Chinese airports

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Thanh Ngo ◽  
Qixia Tian
Keyword(s):  
Corporate Social Responsibility ◽  
Content Analysis ◽  
Social Responsibility ◽  
Data Envelopment ◽  
Content Type ◽  
And Performance ◽  
Corporate Social ◽  
The Relationship ◽  
Larger Sample ◽  
Practical Implications

PurposeThis study examines the corporate social responsibility (CSR) awareness of major Chinese airports during the 2013–2017 period as well as its influence on the airports' performance.Design/methodology/approachThe authors first used a content analysis to quantify CSR awareness of the examined airports reflecting their annual and CSR reports. Alongside other characteristics such as location and size, CSR awareness’ influence on the airports' performance (measured by data envelopment analysis [DEA]) was consequently examined.FindingsThe CSR awareness varies among airport and over time; however, an increasing concern about this issue is found in the Chinese airport industry. Particularly, Chinese airports tend to focus more on customers and the society and that increase of CSR awareness could improve the airports' performance.Research limitations/implicationsThe authors analyzed only four Chinese airports, and the data may be influenced by other factors such as politics, culture, business behaviors or management. Studies with larger sample (e.g. more airports from China and/or other countries) or with more CSR aspects and indicators will contribute to this matter.Originality/valueThis is the first study to combine the content analysis and the DEA into a single framework to examine the relationship between CSR awareness and performance, especially for Chinese airports. It can therefore provide important practical implications to Chinese aviation managers.

Corporate Social Responsibility (CSR) communication patterns in an emerging market

2018 ◽  
Vol 31 (4) ◽  
pp. 795-809 ◽  
Author(s):  
Noha El-Bassiouny ◽  
Menatallah Darrag ◽  
Nada Zahran
Keyword(s):  
Corporate Social Responsibility ◽  
Content Analysis ◽  
Social Responsibility ◽  
Emerging Markets ◽  
Exploratory Study ◽  
Emerging Market ◽  
Listed Companies ◽  
Content Type ◽  
Csr Communication ◽  
Corporate Social

Purpose The purpose of this paper is to explore the concept of Corporate Social Responsibility (CSR) communication. This paper specifically aims at introspecting into CSR communication patterns in the Egyptian context, where the top ten companies in the Egyptian Stock Exchange–Environmental, Social and Governance Index (EGX-ESG) are sampled. Design/methodology/approach The paper presents an exploratory study where content analysis of the communications of the ten top-listed companies in the ESG Index in Egypt was analyzed. Findings The results showed that most companies are using the “stakeholder information” strategy, with the “stakeholder involvement” strategy being the least used. Research limitations/implications The results are limited to the use of the content analysis method which is a qualitative methodology. Hence, the results should be generalized with caution. Practical implications CSR communication is crucial to the success of companies, regardless of business size, industry or culture. Several aspects of CSR communication, to this day, remain vague for academics and practitioners alike. Therefore, additional insights about the topic should be generated. The present work aids in the understanding of CSR communication as a facet of organizational change and a new trend in emerging markets. Social implications The current exploratory study sheds light on the topic of CSR communication in an important emerging market in transition, namely Egypt. The results of the communication strategies utilized by the top-listed companies can be generalized to other similar contexts. Originality/value The majority of the studies conducted on this particular topic took place in the USA and Europe; hence, few insights are provided about the concept in emerging markets.

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