Corporate social responsibility disclosure in Chinese railway companies

2015 ◽  
Vol 6 (4) ◽  
pp. 446-474 ◽  
Author(s):  
Carlos Noronha ◽  
Tiffany Cheng Han Leung ◽  
On Ieng Lei
Keyword(s):  
Developing Countries ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Web Sites ◽  
Major Incident ◽  
Corporate Response ◽  
Content Type ◽  
Railway Systems ◽  
Railway Industry ◽  
Corporate Social

Purpose – The purpose of this paper is to focus on the corporate response of Chinese railway companies after the deadly Wenzhou train accident in China which happened on July 23, 2011. Few studies on corporate social responsibility (CSR) in developing countries have looked into whether the information disclosed by companies is satisfactory with sufficient response after a major incident has happened. Design/methodology/approach – Five companies with the largest market value in the Chinese railway industry involved in the production of trains and railway systems connected to the “7.23” incident were taken as the observations in this study. Information published by the companies and the media related to the accident, including CSR and sustainability reports, company Web sites, news and press releases and Internet postings, were investigated in detail in a qualitative manner. Findings – The findings show that disclosure of information related to the “7.23” incident was very low or almost inexistent in the observed companies. For those that claimed that they had followed CSR reporting standards and guidelines, the disclosed information appeared to be insufficient to reveal practical information and fulfill stakeholders’ requirements. The study also sheds light on the corporate reporting behaviors of Chinese state-owned enterprises by applying legitimacy, stakeholder and institutional theories to the unique social and political environment in the country. Originality/value – This paper critically reveals the poor corporate response after the “7.23” incident in Chinese railway companies. The case serves as an example for the companies to ponder on what improvements are called for in terms of social reporting and relevant corporate actions after a major accident. Also, the study contributes to the CSR disclosure literature concerning developing countries by examining the case of China and the little studied railway industry run by the state.

Global CSR rethink is likely ahead

2016 ◽  
Keyword(s):  
Developing Countries ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Social Investment ◽  
Private Companies ◽  
Value System ◽  
Content Type ◽  
The Public ◽  
Societal Benefit ◽  
Corporate Social

Subject Outlook for corporate social responsibility. Significance Through regulation or incentives, the public sector encourages private companies to channel resources into programmes with a societal benefit. These programmes reflect the company's value system as a social actor and are encompassed under the umbrella of corporate social responsibility (CSR). Traditionally, the decision to initiate CSR was within the company's purview. This is changing, as legislation incentivises private companies to develop corporate social investment (CSI) programmes, bringing benefits above those directly associated with core business activities. CSI is the actualisation of the company's CSR. Impacts The growing number of companies engaged in CSR will need to be supported by advisory services and financial guidance. In developing countries, more programmes will empower women as economic drivers and not merely as assistance recipients. As CSR matures in developing countries, the stakeholders' scope of activities will broaden to include policy and governance. CSI may increase the fragmentation of efforts, as bilateral and multilateral coordination among companies will take time and resources.

Corporate social responsibility, economic globalization and developing countries

2015 ◽  
Vol 6 (2) ◽  
pp. 166-189 ◽  
Author(s):  
Mohammed Ziaul Haque ◽  
Fara Azmat
Keyword(s):  
Developing Countries ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Economic Globalization ◽  
Content Type ◽  
Key Issues ◽  
One Year ◽  
Export Industries ◽  
Corporate Social

Purpose – This paper aims to examine the state of corporate social responsibility (CSR) in labour-intensive industries in developing countries in the context of economic globalization. Using the ready-made garments’ (RMG) industry in Bangladesh as a case study, challenges and key issues relating to CSR are highlighted. Design/methodology/approach – The paper draws from the review of existing literature, and the content analysis of two leading newspapers in Bangladesh for a period of one year (July 2012-June 2013) to identify the key and contemporary issues related to CSR in the RMG industry. Findings – Findings identify the contemporary issues of concerns associated with CSR in the RMG industry, relating them to the debate on the applicability of Carroll’s CSR pyramid to developing countries. The findings suggest that non-compliance of CSR in labour-intensive industries is a function of the nature of economic globalization. The need for a stakeholder approach towards CSR for the profitability and sustainability of this industry is also highlighted. Practical implications – This paper makes contributions to two different but important interrelated discourses on CSR and economic globalization. It also provides insights into the complexity involved in CSR in labour-based export industries in developing countries and acts as a springboard for further research. Originality/value – The paper is the first to look at all major issues of concern regarding CSR in the RMG industry in Bangladesh. As Bangladesh is an exemplar of developing countries and RMG is a typical starter industry, the findings are generalizable to similar industries in other developing countries.

scholarly journals Corporate social responsibility in Vietnam: Systematic review of research and future directions

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Nguyen Minh ◽  
Majid Khan ◽  
Jo Bensemann
Keyword(s):  
Systematic Review ◽  
Developing Countries ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Recent Past ◽  
Content Type ◽  
Current State ◽  
Visible Growth ◽  
Emerging And Developing Countries ◽  
Corporate Social

Purpose Whilst research on corporate social responsibility (CSR) is reaching new territories, the extent to which such literature manifests itself in developing countries is yet to be fully understood. To that end, this study aims to investigate the understanding, evolution and practice of CSR in Vietnam. Design/methodology/approach A systematic review of the current literature in the recent past (2000–2020) has been embraced in this research. By analysing a total of 143 articles, the authors demonstrate that there has been visible growth in published articles related to CSR in Vietnam over the past 21 years. Findings The authors demonstrate that CSR research in Vietnam has significantly grown in the recent past. The results highlight the in-depth distribution of publications by year, journal, industry, nature and focus of CSR research in the country. Originality/value This study is not only the first to provide an enhanced overview of the current state of CSR knowledge in the country but also sets out directions within the CSR research agenda related to Vietnam and potentially other emerging and developing countries.

Corporate social responsibility in the mining industry: an exploration of host-communities’ perceptions and expectations in a developing-country

2018 ◽  
Vol 18 (6) ◽  
pp. 1177-1195 ◽  
Author(s):  
Gideon Jojo Amos
Keyword(s):  
Developing Countries ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Developing Country ◽  
Mining Industry ◽  
Current Debate ◽  
Test Case ◽  
Content Type ◽  
Mining Companies ◽  
Corporate Social

Purpose The purpose of this paper is to explore how and what drives corporate social responsibility (CSR) in host communities of mining companies in developing countries. Design/methodology/approach To address this knowledge gap, this paper used Ghana as a test case and conducted 24 in-depth interviews with participants drawn from mining host communities. Findings The paper discovered that while CSR is broadly understood and encompasses six thematic categories in the mining host communities, there are emphases on philanthropic and environmental responsibilities. Contrary to the evidence found in other studies, this paper discovered that CSR rhetoric plays a more positive/significant role than so far explored in CSR research, as it incentivizes the host communities to push for the fulfilment of their CSR expectations and/or CSR initiatives proposed by mining companies. Research limitations/implications Quantitative studies are needed to strengthen the findings from the present paper. Practical implications Because developing countries share similar socio-economic and geo-political realities, the findings of this paper may be applicable not only for CSR advocates, but also for policy-makers in developing countries. Originality/value The paper provides new inputs from a developing country perspective to the current debate about the CSR performance of the extractive industry.

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.

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.

How do Argentine SMEs define CSR? Cases in educational social development

2019 ◽  
Vol 15 (2) ◽  
pp. 139-148 ◽  
Author(s):  
Jacob A. Massoud ◽  
Bonnie F. Daily ◽  
Alberto Willi
Keyword(s):  
Developing Countries ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Social Development ◽  
Design Methodology ◽  
Content Type ◽  
The Social ◽  
Open Coding ◽  
Corporate Social ◽  
And Training

Purpose The purpose of this paper is to investigate the social responsibility approaches of six small and medium-sized enterprises (SMEs) in Argentina and their definitions of corporate social responsibility (CSR). Design/methodology/approach This is an exploratory, qualitative study and part of a broader study. A sample of six Argentine SMEs from manufacturing, services and construction sectors was used to evaluate specific CSR initiatives in the areas of social development. A total of 23 interviews were conducted, and open coding was used to analyze and develop categories and themes from the data patterns. Findings Results provide a set of definitional dimensions for CSR from an Argentine perspective, and indicate that SMEs in Argentina frequently engage in education and training oriented initiatives as a primary emphasis for their CSR efforts. Commitment, community and employee orientations, the natural environment, and education/training represent key elements of their conceptualizations of CSR. Originality/value This research extends the literature related to CSR definitions. It also highlights elements of a growing trend around educational social development initiatives in developing countries. Additionally, it is one of only a few studies to focus on Argentina.

Corporate social responsibility and earnings management in the EU: a panel data analysis approach

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Panagiotis E. Dimitropoulos
Keyword(s):  
Corporate Social Responsibility ◽  
Panel Data ◽  
Social Responsibility ◽  
Earnings Management ◽  
Financial Reporting ◽  
Negative Association ◽  
Content Type ◽  
Corporate Social ◽  
The Eu

Purpose Over the past decades, corporate social responsibility (CSR) has been considered as a significant corporate strategy and also has been documented as a main information dissemination mechanism of corporations to shareholders, creditors and other external stakeholders. This fact makes the CSR activities and CSR performance interconnected with the quality of firms’ financial reporting. The purpose of this paper is to study the impact of CSR performance on the earnings management (EM) behaviour using a sample from 24 European Union (EU) countries summing up to 121,154 firm-year observations over the period 2003–2018. Design/methodology/approach The study uses a multi-country data set with various dimensions of CSR performance including indexes regarding workforce, community relations, product responsibility and human rights protection. The empirical analysis is conducted with panel data regressions. Findings Evidence supports the negative association between CSR and EM indicating that high CSR performing firms are associated with less income smoothing and discretionary accruals, thus with higher financial reporting quality. Practical implications Regulatory agencies in the EU could use the findings of the study for the improvement of the accounting framework via enhancing the use and publications of social and environmental responsibility information and reports. Social implications Also, the current paper could be of interest not only to academic researchers but also to potential and existing investors in European corporations. The negative association between CSR performance and EM could be used by investors in assessing the risk of firms and the quality and reliability of their financial information. Originality/value This is the first study within the EU, which considers the multi-facet characteristics of CSR on the quality of accounting earnings and offers useful policy implications for regulators and investors.

Consequences of corporate social responsibility on employees

2019 ◽  
Vol 49 (1) ◽  
pp. 231-249
Author(s):  
Evans Asante Boadi ◽  
Zheng He ◽  
Eric Kofi Boadi ◽  
Josephine Bosompem ◽  
Philip Avornyo
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Social Exchange ◽  
Structural Equation ◽  
Social Exchange Theory ◽  
Banking Sector ◽  
Work Motivation ◽  
Content Type ◽  
Time Lagged ◽  
Corporate Social

Purpose The purpose of this paper is to draw on affect social exchange theory and related literature to develop and test a research model linking employees’ perception of corporate social responsibility (CSR) to their outcomes [performance and organisational pride (ORP)] with moderating variables: perceived work motivation patterns (autonomous and controlled motivation) to sustain firm’s operations through their employees. Design/methodology/approach The authors used Ghana as a case for this study due to recent turbulences in the banking sector of Ghana. A sample data of 244 subordinate/supervisor dyads from rural and community banks was collected with a time-lagged technique and analysed through a structural equation modelling for this study. Findings These employee’s perceptions of CSR positively related to their performance and ORP. Autonomous motivated employees had a stronger positive moderated impact on perceived CSR-Performance link whereas controlled motivated employees recorded a stronger impact on perceived CSR-ORP link. Practical implications Based on these results, managers and human resource (HR) professionals can aim at acquiring favourable employees’ perception of their firms’ CSR initiatives. In that, it can help firms to remain in business particularly in difficult times. Also, autonomous and controlled motivators may seem inversely related, however, they are not contradictory to each other. Both can coexist within a firm and it is crucial that HR professionals and managers endeavour to balance them discreetly to attain organisational goals. Originality/value Despite the growing interest in CSR across continents, CSR outcomes on employees among small and medium scale firms especially in Africa has fairly been toned-down by respective management of firms, governments and researchers.

Board diversity and corporate social responsibility in Jordan

2016 ◽  
Vol 14 (2) ◽  
pp. 279-298 ◽  
Author(s):  
Abdul Hadi Ibrahim ◽  
Mustafa Mohd Hanefah
Keyword(s):  
Corporate Social Responsibility ◽  
Data Analysis ◽  
Panel Data ◽  
Social Responsibility ◽  
Panel Data Analysis ◽  
Arab Countries ◽  
Board Diversity ◽  
Content Type ◽  
Csr Disclosure ◽  
Corporate Social

Purpose This study aims to investigate the impact of board diversity characteristics, namely, independence, gender, age and nationality of directors on the level of corporate social responsibility (CSR) disclosures. Design/methodology/approach Content analysis was used to determine CSR disclosure. This study used panel data analysis to investigate the influence of board diversity characteristics on CSR disclosures. Findings Panel data analysis show that the level of CSR disclosure has increased over the period of study. Results also reveal a positive and significant association between the level of CSR disclosure and board diversity variables. Research limitations/implications This study examined only companies listed on Amman Stock Exchange. Therefore, the generalisation of the results might be limited to the listed companies only. Practical implications Findings are relevant to policymakers, professional organisations and practitioners in Jordan and in other Arab countries. Social implications The role of women in the boardroom is important to ensure more CSR activities by the listed companies. Jordan being a Muslim country should take the initiative to introduce laws to increase the number of women to the board. Originality/value This study offers significant contributions to existing CSR literature in Jordan and in other Arab countries by introducing female directors. Findings are important to policymakers. They should implement quotas for women in the boardroom, and adopting such a policy will increase the participation of women in the decision-making process of the companies and reduce gender bias.

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