scholarly journals CSR reporting: a review of research and agenda for future research

2020 ◽  
Vol 43 (11) ◽  
pp. 1395-1419 ◽  
Author(s):  
Muzammal Khan ◽  
Abeer Hassan ◽  
Christian Harrison ◽  
Heather Tarbert
Keyword(s):  
Developing Countries ◽  
Best Practice ◽  
Descriptive Analysis ◽  
Academic Research ◽  
Critical Discussion ◽  
Future Research ◽  
Content Type ◽  
Csr Reporting ◽  
Corporate Social Responsibility Reporting ◽  
Corporate Social

Purpose This paper aims to provide a systematic review of the published literature on corporate social responsibility reporting (CSRR). Furthermore, it assesses the main limitations reported in previous CSRR studies and offers recommendations for best practice and future research. Design/methodology/approach A review protocol was developed to search nine major databases over a decade (2005–2017) using specific keywords. As a result, 221 articles were identified that deal explicitly with CSRR in both developed and developing countries, and a descriptive analysis was undertaken. Findings Findings of the review show that scholarly work on CSRR across the globe have increased exponentially. However, there still remain quite a few countries and industries that have been underrepresented in CSRR literature. Moreover, methodological- and sampling-related limitations have been noted by a number of scholars in the area. Based on these results, the review provides directions for future research. Originality/value The review provides a categorised bibliography of CSRR research on developed and developing countries from 2005 to 2017, covering a range of journals and countries. The review provides state of the art of the CSRR research and highlights the major loopholes in the current literature. This is a valuable study for academics pursuing research on CSRR as it provides a comprehensive and critical discussion on academic research in the field.

Does corporate social responsibility reporting enhance shareholders’ value?

2018 ◽  
Vol 16 (1) ◽  
pp. 158-178 ◽  
Author(s):  
Afzalur Rashid
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Performance Measures ◽  
Economic Performance ◽  
Simultaneous Equation ◽  
Content Type ◽  
Listed Firms ◽  
Csr Reporting ◽  
Corporate Social Responsibility Reporting ◽  
Corporate Social

Purpose This study aims to examine whether corporate social responsibility (CSR) and relevant reporting enhances firms’ economic performance among the listed firms in Bangladesh. Design/methodology/approach This study uses a content analysis to examine specific CSR-related attributes from 115 non-financial publicly listed firms in Bangladesh. Firm CSR reporting is evaluated against accounting and market performance measures, with a simultaneous equation approach used to control the potential endogeneity problem. Findings This study finds that CSR reporting significantly influences firm performance under both performance measures, although a firm’s economic performance does not influence CSR reporting. Research limitations/implications This study is subject to some limitations, such as the subjectivity or judgement associated in the coding process. Practical implications The findings imply that although CSR reporting by firms in Bangladesh is discretionary in nature, the ones that report add value to their firm. Originality/value This study contributes to the literature on the practices of CSR reporting in the context of the developing countries.

Institutional shareholding and corporate social responsibility reporting: evidence from Bangladesh

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Afzalur Rashid
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Environmental Reporting ◽  
Content Type ◽  
Csr Reporting ◽  
Societal Issues ◽  
Corporate Social Responsibility Reporting ◽  
Sustainability Issue ◽  
Social And Environmental Reporting ◽  
Corporate Social

Purpose This study aims to examine the influence of institutional shareholding on a firm’s corporate social responsibility (CSR) practices in Bangladesh. Design/methodology/approach This study uses a content analysis to capture a firm’s CSR practices, based on various attributes of social and environmental reporting made by the firm. Based on these attributes, a corporate social responsibility reporting index (CSRI) is constructed. To examine the causal relationship between institutional shareholding and firm CSR practices, this study uses a simultaneous equations approach to control the endogeneity problem. Findings The finding of this study is that both CSR reporting and institutional shareholding negatively influence each other. Research limitations/implications This study is subject to some limitations such as the subjectivity or judgement associated in the coding process. Practical implications If the institutional investors are not concerned with its environmental and societal issues, there will be a sustainability issue for the business because companies will continue ignoring the employee health and hygiene, education, training and welfare. Their ignorance of these societal issues will lead to compromising the quality of living for important stakeholders within the society. Originality/value This study contributes the literature on CSR reporting.

scholarly journals Political connections and corporate social responsibility reporting in Portugal

2019 ◽  
Vol 26 (4) ◽  
pp. 1203-1215 ◽  
Author(s):  
Maria Teresa Bianchi ◽  
Patrícia Monteiro ◽  
Graça Azevedo ◽  
Jonas Oliveira ◽  
Rui Couto Viana ◽  
...  
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Design Methodology ◽  
Political Connections ◽  
Legitimacy Theory ◽  
Content Type ◽  
Csr Reporting ◽  
Corporate Social Responsibility Reporting ◽  
Corporate Social ◽  
The Relationship

Purpose This paper aims to examine the relation between firms’ political connections and corporate social responsibility (CSR) reporting in Portugal. The authors argue that in settings where the existence of political connections are viewed as damaging collective interests of stakeholders, political connected firms can deal with legitimacy issues from such connections by resorting to CSR practices and the reporting thereof. Design/methodology/approach Using archival data from a panel sample of 36 firms from Portugal between 2009 and 2012, the authors examine the relationship between political connections and CSR reporting by way of regression analysis. Findings The authors find a positive relationship between political connections and CSR reporting. Originality/value This study draws on legitimacy theory to highlight that CSR can be used to deal with stakeholder activism and vigilance pertaining to suspicion related to the existence of political connections.

scholarly journals Logistics service providers and corporate social responsibility: sustainability reporting in the logistics industry

2015 ◽  
Vol 45 (5) ◽  
pp. 459-485 ◽  
Author(s):  
Maja Izabela Piecyk ◽  
Maria Björklund
Keyword(s):  
Web Sites ◽  
Best Practice ◽  
Service Providers ◽  
Content Type ◽  
Csr Reporting ◽  
Logistics Service Providers ◽  
Reporting Framework ◽  
Corporate Web Sites ◽  
Corporate Social ◽  
A Company

Purpose – The purpose of this paper is to present a content analysis of corporate social responsibility (CSR) reports published by logistics service providers (LSPs), and to analyse factors influencing the level and scope of reporting. In order to address this objective, the authors show to what extent various social and environmental categories are covered in the CSR reports. The authors also investigate whether any differences in the use of CSR indicators can be found with regard to the use of a formal reporting framework, the size of a company, location of its headquarter, and ownership structure. Design/methodology/approach – The study begins with a comprehensive literature review on the CSR policies and practices in relation to the field of logistics. A database of 350 international LSPs is compiled based on independent rankings of top logistics companies. Applying a content analysis approach, corporate web sites and CSR reports are examined in order to investigate how sustainability is reported and what CSR-related indicators are published. Statistical analysis is carried out to provide insight into whether any differences in the use of CSR indicators can be found with regard to four key factors identified in the literature review. Findings – Although aspects of sustainability are mentioned on corporate web sites of most LSPs in the database (53 per cent), only 13 per cent publish formal CSR reports. This research identifies a variety of indicators used by LSPs and shows that the use of a formal reporting framework and the size of a company are the two main factors influencing the levels of CSR reporting in the sector. Practical implications – This paper provides an insight into how transparently LSPs report on the sustainability of their performance. LSPs can compare their own CSR reporting approaches to the body of scientific literature and the findings presented in this paper, in order to adapt more general concepts and best practice evidence to their needs. Social implications – By focusing on best practice in reporting of the environmental and social performance, this research can potentially improve the long-term sustainability of the logistics sector. Originality/value – This is the first study providing a comprehensive review of the CSR reporting practice in the third party logistics sector. As such, this paper provides an important basis for CSR-related research in the field of logistics and supply chain management. Several areas for future research are also identified.

scholarly journals Corporate Social Responsibility Reporting Practices in Banking Companies in Bangladesh: A Review

2020 ◽  
Vol 1 (1) ◽  
pp. p79
Author(s):  
Toyin Emmanuel Olatunji ◽  
Owoola Rekiat Ibukun-Falayi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Descriptive Analysis ◽  
Reporting Practices ◽  
Csr Reporting ◽  
Regulatory Changes ◽  
Corporate Social Responsibility Reporting ◽  
Definition Of ◽  
Corporate Social ◽  
Linguistic Approach

This paper reviewed the work of Ullah and Rahman on Corporate Social Responsibility (CSR) reporting practices. This has been an issue of concern both in terms of content and impacts on the bottom lines of businesses as well as compliance with regulations regarding CSR and extent of compliance. The review assesses how well the objectives of the authors were achieved and the applicability of its findings. Results showed that although content analysis was appropriately adopted for the study, the outcomes may be a result of tax inducement implemented. In addition, linguistic approach was also used in the study. 97 relevant factors extracted from literature on CSR reporting were categorized into seven but the basis was not disclosed. This impairs reliance on the results of the analysis. In determining the effect of regulatory changes on the volume of CSR information disclosed, descriptive analysis was used and it is inadequate for generalizations drawn. It would have been more conclusive if it had been compared with data from other climes. In assessing the relationship of Bank characteristics to CSR reporting, the definition of what constitutes independent and dependent variables. This study has pointed attention to the roles of policy response in CSR expenditure.

A framework integrating corporate social responsibility for marketing architectural design firms in developing countries

2019 ◽  
Vol 17 (6) ◽  
pp. 1174-1191 ◽  
Author(s):  
Ayman Ahmed Ezzat Othman ◽  
Mai Gamal Hafez
Keyword(s):  
Developing Countries ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Architectural Design ◽  
Research Strategy ◽  
Future Research ◽  
Content Type ◽  
Novel Approach ◽  
Design Firms ◽  
Corporate Social

Purpose This paper aims to develop a framework based on corporate social responsibility (CSR) as a novel approach for marketing architectural design firms (ADFs) in developing countries. Design/methodology/approach To achieve this aim, a research strategy consists of literature review and survey questionnaire is designed to accomplish four objectives: first, to examine the concepts of marketing and CSR in construction; second, to investigate the perception and application of CSR as a marketing tool for ADFs in developing countries; third, to develop a framework based on CSR as an approach for marketing ADFs in developing countries; and finally, to outline research conclusions and recommendations useful to government, ADFs and future research. Findings The research highlighted the inefficiency of current marketing strategies in developing countries due to lack of considering community needs, using incomprehensible technical language in communication with clients and misrepresenting the calibers of ADFs. ADFs believe that CSR can play a role in increasing their marketability. This requires governmental involvement and overcoming the barriers of adopting CSR. Originality/value This paper proposed a framework based on CSR as a novel approach for marketing ADFs in developing countries. This ideology has received scant attention in construction literature. The proposed framework represents a synthesis that is novel and creative in thought and adds value to the original body of knowledge in a manner that has not previously occurred.

A best practice framework for public-private partnership implementation for construction projects in developing countries

2018 ◽  
Vol 25 (8) ◽  
pp. 2806-2827 ◽  
Author(s):  
Robert Osei-Kyei ◽  
Albert P.C. Chan
Keyword(s):  
Developing Countries ◽  
Best Practices ◽  
Construction Management ◽  
Construction Projects ◽  
Best Practice ◽  
Real Life ◽  
Future Research ◽  
African Countries ◽  
Content Type ◽  
Practice Framework

Purpose The purpose of this paper is to develop a best practice framework for PPP implementation for construction projects in Ghana. Design/methodology/approach This study adopted a multi-stage critical review and analysis of past studies on the attributes of PPP implementation (i.e. critical success factors/success criteria for PPP, reasons/drivers for adopting PPP, obstacles/implementation constraints in PPP and risks in PPP) with much focus in Ghana. Furthermore, other governments’ and international PPP guidelines were reviewed for cross validation purposes. In addition, questionnaire survey with PPP experts in Ghana was conducted to validate the proposed best practice framework. Findings From the search, 16 publications in leading construction management journals were identified. A thorough content analysis of the identified papers produced 151 best practices for construction PPPs in Ghana. The best practices were then incorporated into the PPP process in Ghana to develop the best practice framework. Research limitations/implications The major limitation lies in the fact that few publications were targeted for analysis; however, the findings are still useful for future reference because the PPP concept is still developing in Ghana, therefore few publications are found in leading construction management journals. Another limitation is that the best practice framework was not validated using real-life cases, thus it is suggested that future research will adopt the framework and test it on real projects to measure its effectiveness. Originality/value The outputs of this study considerably inform local practitioners in developing countries particularly Ghana and other African countries of the strategic measures that need to be carefully considered within the PPP process so as to implement successful construction PPP projects. The best practice framework also helps to standardize the practice of PPP in Ghana.

CSR reporting and assurance legitimacy: a client–assuror dyad investigation

2019 ◽  
Vol 20 (4) ◽  
pp. 372-393 ◽  
Author(s):  
Leila Emily Hickman ◽  
Jane Cote
Keyword(s):  
Vice President ◽  
Future Research ◽  
Research Approach ◽  
Structured Interviews ◽  
Content Type ◽  
The Public ◽  
Csr Reporting ◽  
Similar Work ◽  
Corporate Social ◽  
Supportive Management

Purpose Drawing on new insights from the experiences and perspectives of a prominent reporting client and its assurance team, the purpose of this paper is to explore the question: what are challenges to the legitimacy of corporate social responsibility (CSR) reporting and assurance? Design/methodology/approach Using a qualitative research approach, in-depth, semi-structured interviews are conducted with a Fortune 200 firm’s Vice President responsible for CSR oversight (including CSR reporting), and with the report’s assurance team from a Top 20 accounting firm. Questions are informed by existing literature, and analysis focuses on new insights that conform to, or contrast with, prior studies in areas that may challenge the legitimacy of CSR reporting. Findings The study documents that reporting and assurance may often serve the respective commercial and professional interests of the firm and the assuror, rather than providing accountability to the public interest. Specifically, the authors find that legitimacy-challenging instances of managerial capture of CSR reporting may co-exist in a firm with management-as-CSR-champion, in contrast with existing literature. Prior research has assumed these two constructs are not likely to co-exist within a single organization. The interviews suggest that managerial influence is fostered by the lack of reporting standards and the absence of agreement regarding the over-arching purpose of CSR reports and their assurance. Research limitations/implications Going forward, researchers should consider the multifaceted role management can play in CSR reporting and assurance, rather than treating managerial capture and management-as-champion as mutually exclusive. Future research could also examine how standards may balance desired comparability with flexibility in CSR reporting. Practical implications The study will interest report users who may assume that a seemingly supportive management would not play a restrictive role in the reporting and assurance processes. Reporters and assurors will benefit from reading the perspectives provided by professionals engaged in similar work, including the challenges they face, such as the consequences resulting from the lack of standards for CSR reporting and assurance. Originality/value The study is the first to provide a behind-the-scenes view of the report–assuror dyad by interviewing both the reporting firm and the assurance team engaged on the same CSR report.

Corporate social responsibility reporting of local oil companies in Nigeria

2020 ◽  
Vol 63 (1) ◽  
pp. 35-50
Author(s):  
Odhiambo Odera
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Descriptive Analysis ◽  
Annual Reports ◽  
Quality Of Reporting ◽  
Content Type ◽  
Oil Companies ◽  
Related Information ◽  
Corporate Social Responsibility Reporting ◽  
Corporate Social

Purpose The purpose of this paper is to analyze annual reports through content analysis. Corporate social responsibility reporting (CSRR) extent and type are measured by the number of sentences. CSRR are further classified into three subcategories according to whether they are negative, neutral or positive reports and then their proportions compared through descriptive analysis. Design/methodology/approach This paper seeks to examine and identify factors influencing CSRR practices of local oil companies (LOCs) in Nigeria. It aims at distinguishing CSRR levels by examining both the quantity and quality of reporting. Findings For the extent of CSRR, employee-related information was the most reported category with community reports being of greater quality in the LOCs. The majority of the total CSRR in the LOCs was positive with very little evidence of negative news. Research limitations/implications The measurement of CSRR focuses only on annual reports, without consideration of other reporting media, such as standalone reports. CSRR are assumed to be voluntary for the companies, and they may choose not to report any information in annual reports, as there are no regulations or reporting guidelines in Nigeria to be followed. Originality/value The main contribution of this study lies in identifying the factors that have led to diversity and uniqueness in CSRR in LOCs. As such, this study seeks to contribute to the development of understanding multiple factors that could give rise to changing patterns of CSRR.

Researching corporate social responsibility in developing-countries context

2018 ◽  
Vol 60 (2) ◽  
pp. 284-310 ◽  
Author(s):  
Gideon Jojo Amos
Keyword(s):  
Developing Countries ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Citation Index ◽  
Social Issues ◽  
Future Research ◽  
Content Type ◽  
Corporate Social ◽  
Social Sciences Citation Index ◽  
Science Citation Index Expanded

Purpose This paper aims to present a systematic review of scholarly articles focused on corporate social responsibility (CSR) in developing countries and published during the period 2004 to 2014 in international journals. Design/methodology/approach This paper applied a bibliometric analysis to 101 articles on CSR research focused on developing countries. Findings The study confirms that the most prevalent CSR themes addressed in journals have been social issues, followed by environmental issues in a distant second, with ethics-related issues receiving the least attention. Also, as CSR research in developing countries constitutes an emerging stream of literature, an overwhelming dominance of empirical (qualitative) papers aimed at exploring and/or seeking interpretations to CSR motivations have been confirmed. Research limitations/implications An important limitation of this study is in relation to the methods applied. In the first place, this review is based on two electronic databases: ABI/INFORM Global (ProQuest) and Web of Science Core Collection: Social Sciences Citation Index (SSCI) and Science Citation Index Expanded (SCI-EXPANDED). This means that research published in international journals that are not included in either of these databases will be omitted. Practical implications This review provides useful guidance for future CSR research focused on developing countries thereby providing a foundation for future research in this stream of CSR research. Social implications The findings of this study suggest that much CSR knowledge in developing countries reflects the unique social issues that call for companies to adopt different CSR interventions when operating in developing countries. Originality/value Although this paper is not the first to systematically review CSR research, but it is one of the initial attempts, to the best of the knowledge, to systematically review the state of CSR knowledge in the context of developing countries.

Sign in / Sign up

Export Citation Format

Share Document