Corporate social responsibility as an effective promotional tool for the Malaysian halal certified companies in the era of Covid-19

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Haruna Babatunde Jaiyeoba ◽  
Shahoriyer Hossain ◽  
Hamzah Mohd Salleh ◽  
Amal A.M. Elgharbawy
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Sampling Technique ◽  
Legal Responsibility ◽  
Future Research ◽  
Content Type ◽  
Employee Welfare ◽  
Corporate Social ◽  
Profit Maximisation ◽  
The Relationship

Purpose This paper aims to intend to ascertain whether corporate social responsibility (CSR) can serve as an effective promotional tool for the Malaysian halal certified companies in the era of Covid-19 pandemic. Starting from being nice to do, the emergence of the Covid-19 pandemic has brought CSR to the forefront of businesses, forcing them to rapidly shift from profit maximisation to business preservation. Thus, it is practically crucial to ascertain whether CSR could be effectively used to promote halal brands in this era. Design/methodology/approach To achieve the stated aim, a survey questionnaire was developed and used to collect data from 295 participants who are familiar with the concepts of CSR and halal in Malaysia. The data collected were analysed using both descriptive and inferential statistics. Findings The findings reveal that the commitment to halal best practices, zakat and charitable donations, environmental responsibility, employee welfare and responsible dealings with clients are the most important CSR activities that can promote halal certified companies in the era of Covid-19. Whilst there is a positive relationship between halal economic responsibility and CSR as a promotional tool, such relationship is not significant. Nevertheless, the relationship between legal responsibility and CSR as a promotional tool is negative and insignificant. Research limitations/implications Limitations are inevitable in any study where a convenient sampling technique is used. Respondents from Klang Valley in Malaysia make up a large proportion of the study’s sample. This may consequently limit the generalisability of the findings of this study. Hence, future research should adequately collect data from other cities in Malaysia. Moreover, this paper does not differentiate between perceptions of Muslims and non-Muslims or between male and female; this might have an effect, as Muslims are likely to favour most of the items in the questionnaire used to collect data for this study. Thus, future research may collect sufficient data to shed more light on this issue. Originality/value The researchers have revealed that CSR is an effective promotional tool for the Malaysian halal certified companies in the era of Covid-19 pandemic. Study of this nature is rare in academic literature.

Investigating the relationship between director’s profile, board interlocks and corporate social responsibility

2015 ◽  
Vol 53 (3) ◽  
pp. 553-570 ◽  
Author(s):  
Hazar Ben Barka ◽  
Ali Dardour
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Board Of Directors ◽  
Corporate Social Performance ◽  
Social Performance ◽  
Future Research ◽  
Content Type ◽  
Board Interlocks ◽  
Corporate Social ◽  
The Relationship

Purpose – The purpose of this paper is to discuss a research model that presents three metrics of corporate social performance (CSP): board interlocks, director’s profile and corporate social responsibility (CSR). Design/methodology/approach – Based on social network theories, the authors argue the possible relationships between the three variables. The authors conduct the study on 255 directorships in the boards of 20 listed companies in France, which participate in Carbon Disclosure Project (CDP) for 2010. Findings – The results show that director’s background and nationality diversity in the board are the most relevant attributes to discerning firms with high CSR scores. However, the relationship between board interlocks and CSR is not consistent. Some explanations are reported and discussed. Research limitations/implications – The research contributes to recognize the most influential variables in board composition for firms with high CSR scores, although it is based on a conceptual development and an explorative analysis. It could constitute the basis for future research which integrates modeling and multivariate analysis. Practical implications – Diversity in the board could be an effective tool to guide management for more CSR decisions. Social implications – The paper highlights the importance of diversifying the recruitment base when integrating new board members. This implies opening board networks to new profiles, in order to better meet stakeholders’ expectations regarding CSR. Originality/value – The paper contributes to board literature by highlighting the importance of combining individual attributes (director) with corporate ones (board of directors) to better assess the role of board of directors in the adoption of CSR’ practices.

scholarly journals Promoting firm innovativeness through servant leadership and corporate social responsibility to employees

2020 ◽  
Vol 41 (4) ◽  
pp. 615-633
Author(s):  
Francisco Fermín Mallén Broch ◽  
Emilio Domínguez Escrig ◽  
Ricardo Chiva Gómez ◽  
Rafael Lapiedra Alcamí
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Servant Leadership ◽  
Current Knowledge ◽  
Future Research ◽  
Content Type ◽  
Firm Innovativeness ◽  
Multilevel Studies ◽  
Corporate Social ◽  
The Relationship

PurposeBased on the upper echelons and organisational identification theories, this paper focuses on the relationship between servant leadership and firm innovativeness, as well as the underlying mechanisms that explain this relationship. More specifically, we analyse the relationship between servant leadership, firm innovativeness and corporate social responsibility to employees (CSRE).Design/methodology/approachA total of 285 Spanish firms took part in the study, and 570 questionnaires were gathered. Structural equation modelling was used to validate the proposed hypotheses.FindingsResults suggest that servant leadership has a positive relationship with firm innovativeness, and this relationship is fully mediated by CSRE.Research limitations/implicationsHR managers have an overall view of their company and of the behaviour of other leaders. However, future research should also consider employees perceptions. The present study is cross-sectional, and it would be interesting to study the development of the interaction between leaders and followers, which calls for longitudinal and multilevel studies.Practical implicationsAccording to our results, managers could foster firm innovativeness if they select and promote leaders who display the different leadership behaviours related to servant leadership: empowerment, servitude, accountability, courage, authenticity, humility and stewardship. Moreover, training programmes should also foster these behaviours.Originality/valueFew empirical studies analyse the relationship between servant leadership and innovation. The main contribution of the present research is to further the current knowledge of this relationship by disentangling the mediating role of corporate social responsibility to employees.

scholarly journals The Performance Implication of Corporate Social Responsibility: The Moderating Role of Employee’s Prosocial Motivation

2021 ◽  
Vol 18 (6) ◽  
pp. 3128
Author(s):  
Min-Jik Kim ◽  
Byung-Jik Kim
Keyword(s):  
Corporate Social Responsibility ◽  
Organizational Commitment ◽  
Social Responsibility ◽  
Organizational Performance ◽  
Future Research ◽  
Prosocial Motivation ◽  
Moderated Mediation Model ◽  
Micro Level ◽  
Corporate Social ◽  
The Relationship

Although there has been extensive research on the corporate social responsibility (CSR)–performance link, full understanding is still elusive. A possible reason for this is the limited understanding of the underlying processes that affect the relationship. Grounded in institutional theory, which emphasizes the importance of micro-level intermediating processes (e.g., employees’ perceptions and attitudes) to explain a macro-level association (i.e., CSR to organizational performance), we built a moderated mediation model where: (i) organization commitment mediated the influence of CSR on organizational performance, and (ii) an employee’s prosocial motivation moderated the relationship between CSR and organizational commitment. Using three-wave time-lagged survey data obtained from 302 Korean workers, we found that organizational commitment is an important micro-level process in the CSR–performance link, and that the level of an employee’s prosocial motivation can positively moderate that link. We discuss theoretical and practical implications, along with limitations and future research directions.

From corporate social responsibility activities to financial performance: role of innovation and competitive advantage

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mahnoor Zahid ◽  
Hina Naeem ◽  
Iqra Aftab ◽  
Sajawal Ali Mughal
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Competitive Advantage ◽  
Manufacturing Firms ◽  
Equation Modeling ◽  
Content Type ◽  
Corporate Social ◽  
The Relationship

Purpose The purpose of this study is to scrutinize the effect of corporate social responsibility activities (CSRA) of the firm on its financial performance (FP) and analyze the mediating role of innovation and competitive advantage (CA) in the relationship between CSRA and FP in the manufacturing sector of an emerging country, i.e. Pakistan. Design/methodology/approach Data has been collected through an electronic structured questionnaire from 300 middle-level and top-level managers by surveying different manufacturing firms of Gujranwala, Pakistan. The study’s hypotheses have been checked by analyzing the reliability and validity of data and applying confirmatory factor analysis and structural equation modeling through statistical package for the social sciences and analysis of moment structures. Findings Outcomes of this study supported the hypothesized model. It has been found that the CSRA plays a significant positive role in determining the FP of the firm. Furthermore, the CA and innovation have been proved as significant mediators between CSRA and FP. Originality/value The first time examining the intermediation of innovation and CA in the relationship between CSRA and FP is the primary input of this study to the literature. Practically, this study’s findings will help strategy makers of manufacturing firms in emerging countries develop better strategies for implementing CSRA, enhancing innovation, seeking CA and improving FP.

Ethics, corporate social responsibility and the role of human resource development: the academic experts’ view

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Amin Alizadeh ◽  
Deepu Kurian ◽  
Shaoping Qiu ◽  
Khalil M. Dirani
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Human Resource Development ◽  
Human Resource ◽  
Sampling Technique ◽  
Resource Development ◽  
Structured Interview ◽  
Academic Programs ◽  
Content Type ◽  
Corporate Social

Purpose The purpose of this study is to get the perspectives of human resource development (HRD) scholars about connections among HRD, corporate social responsibility sand ethics. The authors also sought to discover if HRD academic programs need to have ethics-related courses for their graduate students. Design/methodology/approach In this paper, the authors reviewed the literature and interviewed ten HRD scholars who substantially contributed to the field of HRD and have influential publications related to ethics or corporate social responsibility to find out the relationship between HRD, ethics and corporate social responsibility. A semi-structured interview method was adopted to collect data and purposeful sampling technique was used for analyzing data into identified themes. Findings The results from the interviews were categorized into seven different themes. While some scholars argued that ethics-related discussion needs to be integrated within every course, most scholars stated that ethics can be a required standalone course for HRD graduate programs. Originality/value Despite ongoing consideration of the ethical nature of HRD, little research has been conducted on how ethics and corporate social responsibility are represented in the field of study and practice. To the best of the authors’ knowledge, this study is the first empirical paper in HRD that collected and analyzed experts’ perspectives in this topic.

Micro-loans and financial performance: a case of a Chinese commercial bank

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jasmine Alam ◽  
Mustapha Ibn Boamah ◽  
Yuheng Liu
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Design Methodology ◽  
Annual Reports ◽  
Content Type ◽  
Overall Performance ◽  
Corporate Social ◽  
Corporate Social Responsibility Reports ◽  
The Relationship

Purpose This study aims to investigate the relationship between a commercial bank’s micro-loaning activity and overall performance over a 10-year period. Design/methodology/approach Quarterly data was obtained from the Wind Database, China Minsheng Banks’s official annual reports and annual corporate social responsibility reports from 2009 to 2019, to test the linear relationship between micro-loan activities and the overall financial performance of the bank. Findings The results of this study empirically demonstrate that there is a positive relationship between increases in micro-loaning activity and the overall performance of the bank. Some key recommendations for the sector are shared in the conclusion of this paper. Originality/value In the financial sector, some corporate social responsibility activities focus on the issuance of micro-loans. It is unclear, however, if this has also served as a means to increase profitability and overall performance for such institutions.

The development of corporate social responsibility in accounting research: evidence from Indonesia

2019 ◽  
Vol 15 (5) ◽  
pp. 671-688
Author(s):  
Juniati Gunawan ◽  
SeTin SeTin
Keyword(s):  
Corporate Social Responsibility ◽  
Literature Review ◽  
Social Responsibility ◽  
Global Reporting Initiative ◽  
Future Research ◽  
Content Type ◽  
Accounting Research ◽  
Study Results ◽  
Csr Disclosure ◽  
Corporate Social

Purpose The purpose of this paper is to analyze accounting research developments in the area of corporate social responsibility (CSR) in Indonesia for the period 2012-2016. The focus of CSR literature review is on disclosures and not to examine CSR activities or programs. Design/methodology/approach This study applied a descriptive approach to provide evidence on the major variables that have been examined in CSR research and what is the measurement used to measure CSR disclosures. The CSR research development was traced through mapping articles published in the international journal with the subject of category accounting (Schimago Journal rank quartile Q3 and Q4), and national journal (national accredited accounting journals, as well as the proceedings of National Symposium on Accounting [NSA]). A total of 5,971 articles were reviewed and resulted in 31 Indonesian CSR articles in accounting which are dominated by quantitative methods (93.5 per cent), and as many as 28 articles were analyzed. Findings The analyses result showed that (1) 75 per cent of CSR research were in the areas of financial accounting and capital markets, followed by tax accounting and corporate governance; (2) The most widely used variable associated with CSR was financial performance; which (3) More than 80 per cent of the CSR research used annual reports as the source of data with only 19.23 per cent using sustainability reports; (4) 65.38 per cent of the CSR disclosure measurement referred to used other CSR disclosure lists, other than the Global Reporting Initiative (GRI). Research limitations/implications The study results are important as a basis for future studies to provide a platform for the analysis to cover the gap between CSR studies in the academic and business areas for not only Indonesia but also other countries. Comparative studies between countries will be essential for future research to provide empirical evidence on the development of CSR research in accounting fields. Practical implications The study provides comprehensive pictures in how CSR disclosures have been analyzed in academic area so that practitioners in business field are able to understand the results on which variables are associated with CSR. Further, the practitioners could enhance their CSR implementations and reports to gain the utmost benefits for their business. Originality/value This study is considered as the first CSR literature review analyzed in accounting research publications. As CSR topics have been emerging developed in many field of studies, reviewing this topic in the accounting area resulted interesting findings. These findings are useful for not only Indonesia but also other countries. Further, this study provides platform to fill many gaps for future research in the topic of CSR in accounting field.

Relationship between corporate social responsibility and tax avoidance: international evidence

2019 ◽  
Vol 15 (2) ◽  
pp. 244-257 ◽  
Author(s):  
Tao Zeng
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Tax Avoidance ◽  
Content Type ◽  
Tax Rate ◽  
Country Level ◽  
International Setting ◽  
Corporate Social ◽  
Statutory Tax Rate ◽  
The Relationship

Purpose This paper aims to examine the relationship between corporate social responsibility (CSR) and tax avoidance as well as how CSR and country-level governance interplay in affecting tax avoidance in an international setting. Design/methodology/approach This paper is an empirical work using listed companies from 35 countries and relying on several proxies for corporate tax avoidance activities including the difference between the statutory tax rate and the annual effective tax rate, the book-tax difference and the residual book-tax difference. Findings This study finds strong evidence that CSR is positively related to tax avoidance. It also finds that in countries with weak country-level governance, firms with higher CSR scores engage in less tax avoidance, implying that CSR and country-level governance are substitutes. Originality/value This paper is the first study that examines the relationship between CSR and tax avoidance in an international setting with different legal and institutional environment.

Investigating the relationship between strategic quality management (SQM) and corporate social responsibility (CSR)

2018 ◽  
Vol 34 (11) ◽  
pp. 26-28
Keyword(s):  
Corporate Social Responsibility ◽  
Quality Management ◽  
Social Responsibility ◽  
Design Methodology ◽  
Content Type ◽  
Pertinent Information ◽  
Corporate Social ◽  
Strategic Quality Management ◽  
The Relationship ◽  
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 That whilst there are similarities between Strategic Quality Management (SQM) and Corporate Social Responsibility (CSR), one is not dependent on the other. 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.

The contribution of corporate social responsibility (CSR) initiatives to student enrollment and performance in Ghana

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Karim Fusheini ◽  
Hussein Salia
Keyword(s):  
Corporate Social Responsibility ◽  
Academic Performance ◽  
Social Responsibility ◽  
School Enrollment ◽  
Education Sector ◽  
Future Research ◽  
Student Enrollment ◽  
Content Type ◽  
And Performance ◽  
Corporate Social

PurposeFinancing is a major obstacle to achieving quality education for all persons of school-going age in less-developed countries. Consequently, corporate institutions through corporate social responsibility (CSR) initiatives are increasingly becoming government partners in financing education sector projects. The effect of these CSR interventions on education funding gap, school enrollment and academic performance is yet to be adequately evaluated, hence the reason for this study.Design/methodology/approachThis study used in-depth interviews and focus group discussions on examining the contributions of CSR initiatives to school funding, enrollment and academic performance from the viewpoint of teachers, students and heads of schools. The interviews were tape-recorded, transcribed, reviewed and sorted according to key and recurrent themes.FindingsThe study shows that CSR interventions have contributed to student enrollment in beneficiary schools, improved academic and core-curricular performances of students. Funding gaps in schools have also being unraveled through this study which will inform policy decisions going forward. However, the informal financiers may have other reasons unknown to the resource recipients for investing in the education sector.Research limitations/implicationsThe research only considered the perspectives of teachers, students, pupils and heads of schools on the effect of CSR interventions on enrollment and performance. The views of CSR initiators (corporations), opinion leaders and other stakeholders of the schools are reserved for future research.Practical implicationsIt is therefore imperative that managers of school systems are cautious in establishing exchange relationship with informal financiers as there may be other hidden reasons behind the corporate support to the beneficiary schools.Originality/valueThe addition of other stakeholders' perspective on the effect of CSR initiatives on school enrollment and students' performance is a novelty.

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