Impact of corporate social responsibility practices on organizational performance: an ISO 26000 perspective

2014 ◽  
Vol 10 (3) ◽  
pp. 455-479 ◽  
Author(s):  
Changiz Valmohammadi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Organizational Performance ◽  
Community Involvement ◽  
Cross Sectional ◽  
Policy Makers ◽  
Content Type ◽  
Iso 26000 ◽  
Core Subjects ◽  
Corporate Social

Purpose – This study aims to provide reliable and valid constructs of corporate social responsibility (CSR) and a measurement instrument in the context of Iranian organizations based on the seven core subjects of International Organization for Standardization (ISO) 26000 standard. It also examines the effects of these seven CSR criteria, namely, organizational governance, human rights, labor practices, the environment, fair operating practices, consumer issues and community involvement, and development on the organizational performance of Iranian organizations. Design/methodology/approach – Through an extensive study of literature review, the related items of these core subjects were identified. Data for the study were collected from 207 Iranian manufacturing and service firms. The research model was tested using structural equation modeling. Findings – Statistical analysis revealed that a number of significant relationships between CSR practices and organizational performance of Iranian organizations. The result found that community involvement and development plays an important role in enhancing organizational performance of organizations. Research limitations/implications – First, the time sequence of the association between the variables could not be concluded, given that cross-sectional data were used. A future study is suggested to conduct a longitudinal research design to present the evidence of causation which cannot be achieved through cross-sectional designs. Second, this study was limited to Iran. Hence, the findings and conclusions drawn from this research are representative of the Iranian context only. Hence, final results should be considered with caution. Practical implications – This study offers a number of implications for Iranian managers and policy-makers. First, this study identified that there is a relationship between CSR practices based on the seven core subjects of ISO 26000 and firm performance in the context of Iran. Second, the instrument developed, in this research, will be very useful to policy-makers in various industries of Iran as a tool for evaluating the effectiveness of their current CSR practices and initiatives. Third, decision-makers can also prioritize the CSR practices on which their firms should focus to improve their organizational performance. Originality/value – The novelty of this research is to determine the related items of the core subjects of ISO 26000 as the main factors and offer an instrument to measure the effects of various CSR practices on organizational performance of Iranian firms in the context of Iran.

Differences in implementing corporate social responsibility through SA8000 and ISO 26000 standards

2017 ◽  
Vol 28 (4) ◽  
pp. 438-457 ◽  
Author(s):  
Andrea Chiarini ◽  
Emidia Vagnoni
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Manufacturing Companies ◽  
Content Type ◽  
Iso 26000 ◽  
Pros And Cons ◽  
Corporate Social ◽  
First Time ◽  
Financial Issues ◽  
Practical Implications

Purpose There are different ways of implementing a corporate social responsibility (CSR) system. One interesting way of implementing a CSR system is based on standards such as SA8000 and ISO 26000. The purpose of this paper is to investigate the differences brought by the two standards in European manufacturing in CSR implementation using a survey. Design/methodology/approach Eight hypotheses were derived from an analysis of the implementation pattern for a CSR management system revealed from a review of the literature as well as from the actual two investigated standards. A questionnaire based on these hypotheses was administered to the CSR managers of 326 European manufacturing companies. A χ2 and Cramer’s V-tests were used to validate the results. The CSR managers also added comments to their responses. The qualitative results gathered from the respondents’ comments helped the authors’ to better understand the quantitative data. Findings The results showed differences in how the standards affect strategies, economic and financial issues, stakeholders involved, environmental management, customer and market issues, supply chain management and CSR key performance indicators. The results indicated that it is not clear how production and technical departments can be involved in and committed to such standards or, in general, to a CSR system. Research limitations/implications The research is based on a sample of European manufacturing managers and limited to the implementation of two specific CSR standards. Practical implications The differences between the standards should be interesting to practitioners who are thinking of implementing a CSR system in a manufacturing context and weighing the pros and cons of each standard. Originality/value This research analyses, for the first time, the differences in CSR implementation brought by SA8000 and ISO 26000 in manufacturing and, in particular, in production and technical departments.

Online corporate social responsibility (CSR) disclosure in the banking industry: evidence from Poland

2019 ◽  
Vol 16 (8) ◽  
pp. 1191-1214
Author(s):  
Łukasz Matuszak ◽  
Ewa Różańska
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Ownership Structure ◽  
Community Involvement ◽  
Emerging Market ◽  
Content Type ◽  
Csr Reporting ◽  
Parametric Statistics ◽  
Csr Disclosure ◽  
Corporate Social

Purpose Based on a set of complementary theories, namely, the legitimacy, stakeholder and signaling theories, the purpose of this paper is to investigate the visibility of corporate social responsibility (CSR) disclosures on bank websites. In particular, we explored the accessibility, placement, reporting format, extent and content of online CSR information. This paper also examined the effect of size, being listed, ownership structure and the internationalization of banks on online CSR reporting. Design/methodology/approach A sample consisting of 20 banks was used where the data were manually collected from the websites of various banks during the fourth quarter of 2017. Three reporting formats were explored: information posted directly on the website, information contained in a separate CSR report and information within a management commentary or annual report or integrated report. Content analysis was used to measure the level of online CSR disclosures in four sub-dimensions: environment, human resources, products and customers and community involvement. The sample was grouped according to the criteria of size, being listed, ownership structure and internationality. Non-parametric statistics were used to analyze some factors that influence CSR disclosure, namely, size, public ownership, internationalization and foreign ownership. Findings The results indicate that accessibility to CSR information is relatively good. The placement of CSR information on websites varies among banks. Moreover, community involvement was the most disclosed dimension on the banks’ websites. There was a lack of disclosure on items regarding the environment. Furthermore, the findings of this paper showed that significant determinants for explaining online CSR disclosure level were size and being listed. Originality/value This study contributes to the literature by examining the online CSR disclosure practices of banks from an emerging market with a different socio-economic context and regulations compared to the developed market.

Customer perceptions of CSR authenticity

2018 ◽  
Vol 26 (4) ◽  
pp. 614-629 ◽  
Author(s):  
Saju Jose ◽  
Nilesh Khare ◽  
F. Robert Buchanan
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Design Methodology ◽  
Cross Sectional ◽  
Content Type ◽  
Customer Perceptions ◽  
Novel Approach ◽  
Big Picture ◽  
Corporate Social ◽  
Practical Implications

Purpose The purpose of this paper is to look at corporate social responsibility (CSR)-related actions to see whether they relate to clients’ perception of CSR. Design/methodology/approach Ninety-nine bank customers in Brisbane, Australia were surveyed by mail in a cross-sectional field study. Findings Not all CSR-related behaviors of the organizations were influential to perceptions of social responsibility. Big picture actions for the betterment of humanity were found to be influential to the perception of the firm’s CSR. However, respondents did not relate the firms’ profit and revenue initiatives to social responsibility, other than negativity toward false and misleading practices. Research limitations/implications Results are limited to one industry in Australia. Practical implications Actions for human betterment were found to be influential to the perception of the firm’s CSR. Also the uses of dishonest marketing schemes were seen as detrimental to CSR perceptions of the firm. However, respondents did not connect the firm’s business actions affecting profitability with customers, to their perceptions of its CSR. Thus, the authors conclude that altruism from a “big picture” standpoint has value in shaping CSR perception, but the organization may not always find it necessary to deprioritize profit, or to attempt to weave CSR actions into every aspect of their business. Originality/value The inquiry takes a novel approach to CSR, capturing an unexplored aspect of how CSR is perceived and valued by stakeholders.

The nexus of corporate social responsibility (CSR), affective commitment and organisational citizenship behaviour in academia

2020 ◽  
Vol 42 (1) ◽  
pp. 232-247 ◽  
Author(s):  
Rashid Ahmad ◽  
Saima Ahmad ◽  
Talat Islam ◽  
Ahmad Kaleem
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Structural Equation ◽  
Affective Commitment ◽  
Academic Staff ◽  
Business Case ◽  
Research Data ◽  
Cross Sectional ◽  
Content Type ◽  
Corporate Social

Purpose The purpose of this paper is to advance knowledge on the implications of perceived corporate social responsibility (CSR) on employee levels of commitment and citizenship behaviour (OCB) by investigating a trust-based mediational process in the context of academia. Design/methodology/approach The research data are collected from a sample of 736 academics through a questionnaire based survey administered in different Pakistani universities. The nature of trust-based mechanism underlying the relationships between CSR, affective commitment and OCB is determined through structural equation modelling of the research data. Findings The findings suggest that the perceived CSR is an important predictor of academics’ attitudes and behaviour in universities. Whilst the findings implicate the mediating role of trust in the process by which perceived CSR influences academics’ commitment, trust does not appear to mediate the perceived CSR’s relationship with OCB. Research limitations/implications This study utilises single-sourced and cross-sectional data, which may have resulted in common method bias. Practical implications By furnishing evidence of the beneficial effects of perceived CSR on academics’ levels of trust, commitment and citizenship behaviour, this study provides a business case for universities’ involvement in CSR. The findings are particularly useful to academic administrators and managers who are interested in nurturing positive attitudes and behaviours amongst academic staff. Originality/value There is a paucity of research on CSR in the academic work settings of developing countries. This is the first study to examine the trust-based microfoundation of CSR in the context of academia in Pakistan.

scholarly journals Drivers of corporate community involvement and challenges in measuring its impact

2014 ◽  
Vol 10 (1) ◽  
pp. 161-183 ◽  
Author(s):  
Denni I. Arli ◽  
Jack Cadeaux
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Community Involvement ◽  
Social Impact ◽  
Structured Interviews ◽  
Content Type ◽  
Corporate Community Involvement ◽  
The Social ◽  
Corporate Social ◽  
Corporate Community

Purpose – The aim of this study is to explore drivers of corporate community involvement (CCI) initiatives and the challenges faced by companies in measuring the social impact of their initiatives in Australia. Design/methodology/approach – The authors conducted semi-structured interviews with various corporate social responsibility (CSR) or CCI managers from Australian companies and their not-for-profit (NFP) partners. The final sample consists of 27 managers from a mix of industries. Findings – The study shows that stakeholder's salience may have an impact on CCI activities, especially in the area of measurements and reporting activities. Moreover, while some companies have attempted to measure the social impact of their initiatives, a large number of companies have not. This is all the more surprising given the recent focus in marketing on accountability and measurement. The results show three challenges: lack of interest, lack of resources and lack of consensus. Subsequently, the authors offer some research propositions to underline these challenges. Originality/value – This study focuses on CCI which is one of the most visible parts of corporate social responsibility (CSR). It draws on interviews with various managers in charge of companies' CSR or CCI.

scholarly journals ISO 26000 – An Integrative Approach of Corporate Social Responsibility

2016 ◽  
Vol 11 (1) ◽  
pp. 73-79 ◽  
Author(s):  
Mihaela Herciu
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Business Strategy ◽  
Integrative Approach ◽  
Business Practices ◽  
Human Right ◽  
Iso 26000 ◽  
Core Subjects ◽  
The World ◽  
Corporate Social

AbstractISO 26000 represents a guidance on corporate social responsibility and it is, at the present time, one of the most important document on CSR in the world. Without being mandatory or regulated, ISO 26000 is focus on seven core subjects that have to be approached synergistic – governance, human right, labor, environment, business practices, consumer, and community – in order to achieve its goal. The present paper intends to present and analyze the seven core subjects of ISO 26000 from tow perspectives: by emphasizing the benefits of implementing the standard into the business strategy and by revealing the correlation between corporate social responsibility and sustainable development.

scholarly journals Earnings management and corporate social responsibility: UK evidence

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

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

Empowerment of rural young people in informal farm entrepreneurship: the role of corporate social responsibility in Nigeria’s oil producing communities

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Joseph Ikechukwu Uduji ◽  
Elda Nduka Okolo-Obasi
Keyword(s):  
Corporate Social Responsibility ◽  
Rural Communities ◽  
Young People ◽  
Social Responsibility ◽  
Sub Saharan Africa ◽  
Cross Sectional ◽  
Content Type ◽  
Oil Companies ◽  
Corporate Social ◽  
The Impact

Purpose The purpose of this paper is to critically examine the corporate social responsibility (CSR) initiatives of multinational oil companies in Nigeria. Its main focus is to investigate the impact of the global memorandum of understanding (GMoU) on equipping rural young people with essential farming skills and knowledge for the adoption and application of modern agricultural inputs in the Niger Delta region. Design/methodology/approach This paper adopts a survey research technique, aimed at gathering information from a representative sample of the population, as it is essentially cross-sectional, describing and interpreting the current situation. A total of 800 rural young people were sampled across the oil producing region. Findings The results from the use of combined propensity score matching and logit model indicate that the GMoU model has a significant impact on the development of informal farm entrepreneurship generally, but somewhat undermined rural young people in the targeted agricultural clusters. Practical implications This suggests that youth-specific CSR farm projects can be effective in providing young people with the extra push needed to tackle the knowledge gap and poor agronomic that erect the below-per yield and lack of competitiveness of small-holder farmers in the region. Social implications It implies that a coherent and integrated CSR response from the business would be necessary to unlock investment opportunities on young people in farms for agricultural competitiveness and food security in Africa. Originality/value This study adds to the literature on informal farm entrepreneurship and rural communities’ debate in sub-Saharan Africa. It concludes that business has obligation to help in solving problems of youth unemployment in developing countries.

The relationship among corporate social responsibility, sustainability and organizational performance in pharmaceutical sector: a literature review

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Kanika Saxena ◽  
Sunita Balani ◽  
Pallavi Srivastava
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Organizational Performance ◽  
Business Processes ◽  
Pharmaceutical Sector ◽  
Content Type ◽  
Extant Literature ◽  
Environmental Goals ◽  
Internal Stakeholders ◽  
Corporate Social

Purpose This study aims to review the extant literature in pharmaceutical sector on corporate social responsibility (CSR), sustainability and organizational performance to explore if a relationship exists among these three elements. Design/methodology/approach A total of 301 research articles were collected from online databases. A new ECG framework representing environment, community and growth was used to classify the collected literature under the three elements: CSR, sustainability and organizational performance. Findings Key findings under the identified categories are: A) Environment: Strict legislation and green chemistry have revolutionized the pharmaceutical sector by decreasing manufacturing costs, minimizing the environmental footprint and improving compliance with regulations. B) Community: Community goodwill and organization’s image have gained importance under the influence of external and internal stakeholders. C) Growth: A weak relationship exists between CSR and organizational performance but increases engagement in sustainability practices which has led to increased market performance. Effective integration of social and environmental goals with strategic business processes could result in long-term profits. Originality/value This study focuses on the extant literature to identify the significance of CSR and sustainability on the organizational performance of the pharmaceutical sector. The propositions developed in this study will help in identifying the interdependency of the aforementioned three elements opening further possibilities of in-depth sector specific studies.

Corporate social responsibility, reputation and visitors’ commitment as resources for public policies’ design for protected areas for tourism sustainable exploitation

2019 ◽  
Vol 16 (4) ◽  
pp. 537-553
Author(s):  
Alejandro Alvarado-Herrera ◽  
Leonel Jesús Rodríguez-Soberanis ◽  
Heyden Rubén Herrera-Medina
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Protected Areas ◽  
Structural Equation ◽  
Public Policies ◽  
Equation Modeling ◽  
Cross Sectional ◽  
Content Type ◽  
Brand Reputation ◽  
Corporate Social

Purpose This paper aims to examine the influences of perceived corporate social responsibility (pCSR) over the brand reputation (BR) and the visitor commitment of protected areas (PAs) of Quintana Roo visitors, to create useful resources for the design of public policies in accordance to the expectations of the stakeholders from a sustainable development (SD) approach. Design/methodology/approach A cross-sectional causal multistage research was conducted. First, a literature review was performed to develop the hypotheses and the theoretical model on the basis of the paradigm of “sustaincentrism.” Afterwards, the model was empirically contrasted with data gathered from a representative sample of 440 real visitors of three Mexican PAs. The data covariance structures were examined through confirmatory factor analysis and structural equation modeling. Findings The results of the study undercover the direct and indirect effects that pCSR has over the BR and the commitment of PA’s visitors, evidencing their relevance as valuable resources for the design of public policies. Originality/value This research manifests the capacity to benefit from the studied variables as resources for the design and implementation of public policies that incorporate the development and execution of SD-attuned CSR programs able to create competitive advantages required by PA to their sustainable tourism exploitation.

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