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.

The impact of the integrated reporting framework on corporate social responsibility (CSR) disclosures – the case of South African mining companies

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Barry Ackers ◽  
Susanna Elizabeth Grobbelaar
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
South African ◽  
Mining Industry ◽  
Integrated Reporting ◽  
Content Type ◽  
Stakeholder Orientation ◽  
Mining Companies ◽  
Corporate Social ◽  
The Impact

Purpose Despite initially being lauded as a revolutionary approach for companies to account to all stakeholders, the shareholder orientation of the international integrated reporting (<IR>) framework gave rise to questions about whether integrated reports would still sufficiently disclose pertinent corporate social responsibility (CSR) information. This paper aims to investigate the extent to which the <IR> framework has impacted the CSR disclosures contained in integrated reports of South African mining companies. Design/methodology/approach The study deployed a mixed methods research approach, involving thematic content analysis of the CSR disclosures contained in the integrated reports of mining companies with primary listings on the Johannesburg Stock Exchange. The resultant qualitative data were subsequently analysed using a T-test of difference. Findings The study observes that the release of the <IR> framework appears to have had a limited impact on the CSR disclosures in the integrated reports of most companies included in the study. However, where significant differences were identified, the CSR disclosures of some companies were positively impacted after the release of the <IR> framework, whilst others were negatively impacted. Research limitations/implications As South Africa is acknowledged as a leader in the global <IR> movement, the paper’s observations have global relevance and suggest that the fundamental principles of <IR> should be reconsidered to improve the alignment with stakeholders’ information needs, as originally conceived. Originality/value Despite the shareholder orientation of the <IR> framework, the global mining industry is acknowledged as being at the forefront of implementing CSR interventions to mitigate the adverse impacts of their operations on stakeholders, supporting a stakeholder orientation. As the adoption of <IR> continues to gain traction around the world, this paper’s contribution is that it represents one of the few papers to use the global reporting initiative G4 indicators to specifically examine the impact of <IR> framework on the CSR disclosures on the South African mining industry, where both <IR> and CSR reporting are quasi-mandatory disclosure requirements.

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.

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.

Corporate social responsibility of mining industries

2015 ◽  
Vol 57 (5) ◽  
pp. 367-372 ◽  
Author(s):  
Deepankar Sharma ◽  
Priya Bhatnagar
Keyword(s):  
Corporate Social Responsibility ◽  
Community Development ◽  
Social Responsibility ◽  
Large Scale ◽  
Mining Industry ◽  
Developed Countries ◽  
Advanced Technology ◽  
Foreign Firms ◽  
Content Type ◽  
Corporate Social

Purpose – This paper aims to examine the community development approaches of large-scale mining companies, with particular reference to how they may engender community dependency. Design/methodology/approach – The paper begins with a review of corporate social responsibility (CSR) in the mining industry, corporate community initiatives and the problem of mining dependency at a national, regional and local levels. Findings – It outlines some of the reasons why less-developed countries (LDCs) experience under-development and detrimental effects as a result of their linkages with industrialized countries. LDCs are not able to take advantage of advanced technology and management skills due to being relatively poor in capital and skills, and foreign technologies compete unfairly with and destroy local production techniques, creating a pool of unemployable “marginalized” people. Holder’s of investments in LDCs demand annual returns for continued support – profits are taken out of the country or guaranteed by tax concessions. Unwillingness of foreign firms to train local people to take over management positions. Originality/value – This paper explores how the need to address sustainability issues has affected communities, and whether community development initiatives have been effective in contributing to more sustainable communities.

scholarly journals Corporate social responsibility through sport: a longitudinal study of the FTSE100 companies

2015 ◽  
Vol 5 (3) ◽  
pp. 218-241 ◽  
Author(s):  
Tom Bason ◽  
Christos Anagnostopoulos
Keyword(s):  
Corporate Social Responsibility ◽  
Longitudinal Study ◽  
Social Responsibility ◽  
Multinational Enterprises ◽  
Stock Exchange ◽  
Empirical Studies ◽  
Annual Reports ◽  
Content Type ◽  
Csr Disclosure ◽  
Corporate Social

Purpose – Under growing public scrutiny of their behaviour, the vast majority of multinational enterprises (MNEs) have been undertaking significant investments through corporate social responsibility (CSR) in order to close legitimacy gaps. The purpose of this paper is to provide a descriptive account of the nature and scope of MNEs’ CSR programmes that have sport at their core. More specifically, the present study addresses the following questions. First, how do Financial Times Stock Exchange (FTSE) 100 firms utilise sport as part of their CSR agendas? Second, how do different industries have different approaches to CSR through sport? And third, can the types of CSR through sport be classified? Design/methodology/approach – Centred on legitimacy theory and exploratory in nature, the study employed a content analysis method, and examined three types of document from each of the FTSE100 firms, namely, annual reports, annual reviews and CSR reports over the ten-year period from 2003 to 2012. In total, 1,473 documents were content analysed, thereby offering a sound representation of CSR disclosure of the FTSE100. Findings – From the analysis, three main streams emerged: “Philanthropy”, “Sponsorships” and “Personnel engagement” with the first showing the smallest growth compared with the other main streams. Findings show the general rise in CSR through sport, thereby demonstrating that the corporate world has practically acknowledged that the sporting context is a powerful vehicle for the employment of CSR. Originality/value – Previous empirical studies have sought to investigate CSR through sport, yet they have generally suffered from sampling limitations which have, in turn, rendered the drawing of reliable conclusions problematic. Particularly, the lack of an explicit focus on longitudinality is a typical limitation, meaning that no conclusions can be made regarding the trend. The study outlined in this paper offers the most comprehensive longitudinal study of CSR through sport to date, and thus contributes to the increasing volume of literature that examines the application of CSR in relation to the sport sector.

scholarly journals Elusive corporate social responsibility (CSR) in global shipping

2015 ◽  
Vol 6 (1) ◽  
pp. 80-98 ◽  
Author(s):  
Helen Sampson ◽  
Neil Ellis
Keyword(s):  
Corporate Social Responsibility ◽  
Public Relations ◽  
Social Responsibility ◽  
Living Conditions ◽  
The Body ◽  
Shipping Industry ◽  
Content Type ◽  
Body Of Knowledge ◽  
Normative Basis ◽  
Corporate Social

Purpose – This paper aims to, using the example of the highly globalised shipping industry, shed light upon the practice of corporate social responsibility (CSR) and the extent to which it might be relied upon to fill international regulatory gaps. Design/methodology/approach – The paper draws upon findings from a questionnaire study of shipboard accommodation. Findings – The paper finds that seafarers’ welfare remains under-considered by many companies. It suggests that the consolidation of regulation pertaining to seafarer living conditions under the Maritime Labour Convention (MLC) has been timely. However, a priority for the international community should be to develop the relatively low standards currently required by existing regulation to provide for better standards of seafarer welfare across the global fleet. Research limitations/implications – This evidence from the shipping industry challenges arguments for the normative basis for CSR and lends weight to those suggesting that the apparent exercise of CSR by multinational companies should broadly be understood as an exercise in public relations. Social implications – The research points to the need for the MLC to be amended to raise the mandatory standards of shipboard accommodation in the merchant shipping industry. Originality/value – The paper contributes unique data on seafarers’ living conditions and augments the body of knowledge concerning the exercise of CSR in global sectors.

Corporate social responsibility accounting for arising issues

2017 ◽  
Vol 21 (4) ◽  
pp. 370-383 ◽  
Author(s):  
Florian Weber ◽  
Ulf Larsson-Olaison
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Annual Reports ◽  
Refugee Crisis ◽  
Content Type ◽  
Institutional Settings ◽  
German Model ◽  
European Refugee Crisis ◽  
Different Response ◽  
Corporate Social

Purpose Arising societal issues challenge corporate social responsibility. The purpose of this paper is to analyze how corporations account for arising issues under different institutional settings: the stakeholder oriented corporate governance model of Germany is hypothesized to produce a different response than the more state dominated Swedish welfare model. Design/methodology/approach This paper takes the reported CSR response of the largest corporations in Germany and Sweden, in relation to the 2015 European refugee crisis, as its case. In total, 157 annual reports are investigated by means of text analysis for statements in relation to the European refugee crisis. Findings Empirically, German corporations are more prone to communicate on this emerging issue, and deploying corporate resources to an emerging societal crisis. Based on that finding, this study concludes that the German model is more in line with international CSR-discourse than the Swedish. Research limitations/implications This study has implications for institutional theory perspectives on CSR accounting-related issues. By comparing two economies that would be characterized as “coordinated market economies” a somewhat different set of topics becomes apparent. Further considering country context could be useful when expanding the debate on CSR accounting. Originality/value This study is the first to empirically investigate corporate diplomacy with regard to the European refugee crisis. Besides others, corporations are important societal players. Therefore, corporations bear both, the obligation to deal with arising issues and the potential to participate in public opinion-forming with regard to those issues.

Comparing UK food retailers corporate social responsibility strategies

2017 ◽  
Vol 119 (3) ◽  
pp. 658-675 ◽  
Author(s):  
Diogo Souza-Monteiro ◽  
Neal Hooker
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
New Products ◽  
Annual Reports ◽  
Complete Analysis ◽  
Corporate Communications ◽  
Content Type ◽  
Csr Strategies ◽  
Food Retailers ◽  
Corporate Social

Purpose The purpose of this paper is to examine how socio-economic and institutional factors impact UK food retailers’ corporate social responsibility (CSR) strategies as revealed in corporate communications and product marketing. Building on institutional theory, the authors empirically examine whether discourse in CSR reports aligns with commercial strategies. Design/methodology/approach Employing a mixed method approach the authors quantify quotes related to key CSR themes in annual reports and claims on new private label products launched in nine key product categories using information from Mintel’s Global New Products Database. These measures are grouped into eight distinct CSR themes across seven retailers and seven years (2006-2012). Findings Health and safety and environment are the leading themes in both data sets. Animal welfare, community and biotechnology and novel foods take the middle ground with differing use across reports and products. Fair trade, labor and human resources and procurement and purchasing are the least commonly described themes in reports and on products. Retailers focus on different CSR themes in reports and new products, which may be evidence of competitive rather than pre-competitive strategies. Research limitations/implications This research shows that UK food retailers CSR strategies between 2006 and 2012 were more competitive than pre-competitive, which is in line with theory that suggests economic pressures decrease incentives to cooperate. However, this research is limited to innovation data and analysis of CSR reports. A more complete analysis would need to consider sales or consumption data, wider sources of corporate communications and independent measures of social, environmental and economic impact. The authors’ findings caution policy makers to be wary of retailers commitments to voluntary agreement pledges, particularly when the competitive environment and economic conditions are more challenging. Practical implications Firms are increasingly pressured to contribute to social and environmental domestic and international commitments. Business should enhance coordination between CSR offices and commercial divisions to develop more consistent and effective social responsibility programs. Originality/value This is the first attempt to compare the evolution of CSR discourse and marketing strategy over time and across businesses in a key retail market.

scholarly journals Empirically examining the impact of corporate social responsibility on financial performance: evidence from Indian steel industry

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Nripinder Kaur ◽  
Vikramjit Singh
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Steel Industry ◽  
Positive Impact ◽  
Value Added ◽  
Annual Reports ◽  
Content Type ◽  
Corporate Social ◽  
The Impact

PurposeThis paper aims to examine the impact of corporate social responsibility (CSR) on financial performance (FP) of Indian steel industry in terms of value-added (VAM), profitability (PM), market (MM) and growth measures (GM).Design/methodology/approachIt is an empirical study using secondary data of 40 companies for 14 years collected from CSR/annual reports/official websites of the companies and Prowess database. The panel regression analysis, MANOVA and univariate ANOVA have been conducted to examine the impact of CSR on FP.FindingsThe result indicates a positive impact of CSR on FP in terms of VAM, PM and GM, thereby indicating that more investments in CSR will generate wealth for shareholders, enhance profitability and sales. Moreover, this study shows no noticeable relationship between CSR and MM.Social implicationsThis study contributes to the literature on the CSR–FP relationship and also has implications for managers, investors and other stakeholders. Companies with higher CSR rating create a brand image, attract proficient employees, get greater profit, loyal customers and have less possibility of bribery and corruption. This study may result in being influential to companies confined not only to this sector but also reaching to the others, thus inspiring them to contribute their share of profit for the welfare of society.Originality/valueTo the best of the authors' knowledge, it is the first comprehensive study to examine the impact of CSR on FP of Indian steel industry by considering four dimensions for measuring FP. It provides evidence about the relationship between CSR and FP.

Corporate social responsibility extent and quality: evidence from Jordan

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Belal Fayez Omar ◽  
Hani Alkayed
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Content Type ◽  
Future Studies ◽  
Before And After ◽  
Csr Disclosure ◽  
Corporate Social

Purpose This study aims to examine the extent and quality of corporate social responsibility (CSR) disclosure in Jordan for the time periods of 2005–2006 and 2014–2015, ultimately establishing whether there was a change in the extent and quality of disclosure practices before and after the new regulations for CSR. Furthermore, this study additionally seeks to determine if the regulations are a major factor in changing CSR disclosure practices, or whether there are other factors for such a change. Design/methodology/approach The annual reports of 55 manufacturing companies (11 sub-sectors) on the Amman Stock Exchange for the years 2005–2006 and 2014–2015 were selected, and a CSR checklist was measured via the construction an index covering 36 items in 4 themes: environmental; human resources; community; and products and others. The study measures the quantity of CSR via the number of sentences and the quality of CSR by the weighting approach (on a scale of 0–3); furthermore, the paired sample t-test and Wilcoxon signed rank tests were used to establish whether there was a change in the extent and quality of CSR disclosure practices. Findings The results of the study revealed that there being a significant increase in the extent and quality of CSR for the period 2014–2015 compared to that of 2005–2006, the most optimal performance being in 2015, bragging an average of 61,41 total sentences per annual report and an average quality score of 1.423. Moreover, detailed analysis of CSR extent and quality by theme reveals that the highest percentage of CSR extent and quality was within the environmental theme, with an average score 28.6% of total sentences in 2014 (extent) and 1.743 in 2015 of total sentences (quality). Research limitations/implications The current study has some limitations, which have implications for future studies. First, this study examined the extent and quality of CSR for only two time frames: before and after regulation. However, a longitudinal study would have provided a wider scope of study. Second, the study focussed only on the industrial sector, thus limiting the results to only this area. Indeed, the exploration of the CSR extent and quality for other sectors (e.g. financial and services) would generalise the results further, allowing for the making of comparisons compare among different sectors. Moreover, the study at hand has focussed solely on annual reports, which could lead to subjectivity, thus reducing the reliability of results. Future studies should thus focus on other means of disclosure (e.g. websites; environmental reports). Practical implications The current mandatory requirements would suggest Jordanian regulators have begun specifying CSR disclosure requirements in an easier, more user-friendly and traceable format. Indeed, the increase in CSR extent and quality for the post-regulations period would increase the need to organise mandatory requirements in CSR. For managers, on the other hand, the study provides the CSR as a strategic tool for reflecting the actual environmental activities, comparing it with the society’s expectations. Moreover, when budgets are limited, managers prioritise CSR activities that yield a positive impact on financial performance by allocating the limited resources in a broad manner. Social implications The results additionally highlights the ways in which the Jordanian industrial companies increase their levels within the environmental theme in CSR for the post-regulations. It could be argued that a great number of companies in the past decade have started adopting environmentally friendly practices and strategies to protect the natural environment, such as greenhouses, extracting non-renewable resources and reducing amount of industrial waste. Originality/value To the best of the authors’ knowledge, there is currently no existing study within Jordan exploring the change of CSR over time – specifically in terms of before and after the regulations. In addition, exploring the quality of CSR using a weighted approach (scale out of 3) is not conducted in Jordanian studies before.

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