Beyond corporate social responsibility. Towards a model for managing sustainable mining operations. Qualitative research based upon best practices

2015 ◽  
Vol 11 (3) ◽  
pp. 605-621 ◽  
Author(s):  
Jose Ventura ◽  
Cesar Sandro Saenz
Keyword(s):  
Corporate Social Responsibility ◽  
Best Practices ◽  
Social Responsibility ◽  
Environmental Sustainability ◽  
Three Dimensions ◽  
Mining Operations ◽  
Data Set ◽  
Content Type ◽  
Mining Companies ◽  
Corporate Social

Purpose – The aim of the study is to propose a model for conducting socially responsible operations in the mining industry, thriving to reach and sustain world-class standards in regard to profitability and environmental sustainability. The model uses a framework built upon a set of best practices in social responsibility by some of the largest mining companies in Peru. Design/methodology/approach – The methodology adopted emphasizes the scrutiny of best practices among 92 initiatives undertaken by 10 companies – 5 large and 5 mid-sized companies as measured by the ratio “amount of investment” – which contributed most to prevent social conflict escalation. Data set received input from in-depth interviews to managers in charge of social affairs as well as from interviews to social constituents – beneficiaries and local authorities. Content analysis supported data processing and analysis of results. Findings – Main findings comprise the following: distinct schemes for managing social responsibility in dependence upon impact evaluation indicators were found, which help to organize three models for conducting mining operations: traditional mining, up-to-date mining, and sustainability-oriented mining; evidence of distinct pathways undergone by large- and mid-sized companies in their quest to up-scale their corporate social responsibility profile. Originality/value – Overall results from this study suggest the feasibility to modeling the social responsibility of mining companies in accordance to three dimensions – social, economic, and environmental – that draw from the analysis of best practices undertaken by large- and mid-sized companies.

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.

The impact of ownership structure on corporate tax avoidance with corporate social responsibility as mediating variable

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Anissa Dakhli
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Tax Avoidance ◽  
Institutional Ownership ◽  
Corporate Tax ◽  
Data Set ◽  
Content Type ◽  
Corporate Social ◽  
The Impact ◽  
Practical Implications

Purpose The purpose of this paper is to investigate the direct and indirect relationship between institutional ownership and corporate tax avoidance using corporate social responsibility (CSR) as a mediating variable. Design/methodology/approach This study uses panel data set of 200 French firms listed during the 2007–2018 period. The direct and indirect effects between managerial ownership and tax avoidance were tested by using structural equation model analysis. Findings The results indicate that institutional ownership negatively affects tax avoidance. The greater the proportion of the institutional ownership, the lower the likelihood of tax avoidance usage. From the result of the Sobel test, this study indicated that CSR partially mediates the effect of institutional ownership on corporate tax avoidance. Practical implications The findings have some policy and practical implications that may help regulators in improving the quality of transactions and in achieving more efficient market supervision. They recommend to the government to add regulations and restrictions to the structure of corporate ownership to control corporate tax avoidance in French companies. Originality/value This study extends the existing literature by examining both the direct and indirect effect of institutional ownership on corporate tax avoidance in French companies by including CSR as a mediating variable.

Financial-tax reporting conformity, tax avoidance and corporate social responsibility

2020 ◽  
Vol 18 (3) ◽  
pp. 639-659
Author(s):  
Abdullah Alsaadi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Tax Avoidance ◽  
Negative Consequences ◽  
Data Set ◽  
Content Type ◽  
Aggressive Tax Avoidance ◽  
Tax Reporting ◽  
Corporate Social ◽  
The Impact

Purpose This study aims to investigate the effect of financial-tax reporting conformity jurisdictions on the association between corporate social responsibility (CSR) and aggressive tax avoidance. Design/methodology/approach Using a sample comprising firms domiciled in Europe for the period 2008–2016, this study uses regression analysis to test the impact of financial-tax reporting conformity jurisdictions on the association between CSR and aggressive tax avoidance. Findings The empirical results show that there is a positive association between CSR and tax avoidance, and firms headquartered in low financial-tax reporting conformity jurisdictions are more likely to engage in CSR to hedge against the potential negative consequences of aggressive tax-avoidance practices as compared to firms domiciled in countries with high level of financial-tax reporting conformity. Practical implications This study confirms Sikka’s (2010, 2013) view of “organised hypocrisy” act committed by firms to cover their socially irresponsible activities of aggressive tax avoidance by engaging in CSR. Results have implication for various regulatory bodies and investors in that the type of financial-tax conformity does impact the link between CSR and tax avoidance, and based on that, CSR firms may engage in CSR to overcome any negative reactions that could be caused as a result of tax avoidance. Originality/value To the best of the author’s knowledge, this study is the first to investigate the impact of financial-tax reporting conformity jurisdictions on the association between CSR and aggressive tax avoidance. This study also contributes to the literature in that, it uses an alternative data set which offers a more objective assessment of CSR measure and covers multiple countries.

Bridging the gap between corporate social responsibility performance and tax aggressiveness

2020 ◽  
Vol 33 (4) ◽  
pp. 825-855 ◽  
Author(s):  
Eduardo Ortas ◽  
Isabel Gallego-Álvarez
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Corporate Social Performance ◽  
Social Performance ◽  
Cultural Dimensions ◽  
Economic Sectors ◽  
Data Set ◽  
Content Type ◽  
Tax Aggressiveness ◽  
Corporate Social

PurposeThis paper addresses the role of corporate social responsibility (CSR) performance as a potential mechanism for reducing firms' likelihood of engaging in tax aggressiveness (TAG). The paper also contributes to the existing literature by addressing the moderating effect of national cultures on the link between CSR performance and corporate TAG.Design/methodology/approachThe focus is placed on an unbalanced panel of 2,696 companies distributed in 30 countries and seven economic sectors over the period of 2002–2014.FindingsThe results provide support for those companies achieving high corporate social performance (CSP), corporate environmental performance (CEP) and corporate governance performance (CGP) being less likely to engage in aggressive tax practices. Finally, the results identify some national cultural dimensions moderating the link between disaggregated measures of CSR performance and firms' TAG.Research limitations/implicationsThe difficulty of accessing CSR and TAG data for non-listed companies could bias the data set towards a compliant company profile because of the higher visibility. In addition, the use of effective tax rates to examine firms' TAG should be interpreted with some caution.Practical implicationsThe paper's findings provide unique and useful information for company stakeholders and managers aiming to address the factors that enhance firms' incentives to engage in aggressive tax practices.Originality/valueThis paper addresses the multidimensional nature of CSR performance by analysing the links between CSP, CEP and CGP and corporations' TAG. Furthermore, the research addresses the way in which national culture moderates the links between disaggregated measures of CSR performance and corporate TAG.

Corporate social responsibility and sustainable management of solid wastes and effluents in Lagos megacity Nigeria

2019 ◽  
Vol 15 (6) ◽  
pp. 742-761
Author(s):  
Lukman Raimi ◽  
AbdulGaniyu Omobolaji Adelopo ◽  
Hassan Yusuf
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Environmental Sustainability ◽  
Sustainable Management ◽  
Theory And Practice ◽  
Solid Wastes ◽  
Behavioural Intention ◽  
Positive Relationships ◽  
Content Type ◽  
Corporate Social

Purpose This study aims to empirically investigate the relationship between corporate social responsibility (CSR) and sustainable management of wastes and effluents (SMWE) in Lagos Megacity. Design/methodology/approach The paper adopts a quantitative research method, specifically the use of a Web-survey technique for eliciting responses from a cross-section of companies affiliated to the Lagos Chambers of Commerce and Industry (LCCI). From a target population of 2,300 companies, a sample of 92 companies was drawn using the sample determination formula of Parten (1950). The 92 sampled companies were randomly administered Web-based questionnaires through their official emails. Finally, the 56 responses received from the participating companies (corresponding to 61 per cent response rate) were analysed electronically and the results presented using descriptive and inferential statistics. Findings The results show strong positive relationships between CSR and advocacy on waste and effluents (0.7), environmental impact response (0.7), environmental sustainability policy (0.6) and preventive negative impact (0.6) with P < 0.05. However, weak positive relationships exist between CSR and monitoring mechanisms (0.3) and adequacy of infrastructure for wastes and pollutants management (0.4). Overall, there is a significant positive relationship between CSR and sustainable management of solid wastes and effluents in the sampled companies in Lagos. Research limitations/implications The research is limited to Lagos Megacity because it is the industrial and commercial hub of Nigeria. Besides, there are several industrial associations in Lagos, but the selected association was the LCCI with 56 sampled companies. Practical implications The research supports and validates the theory of planned behaviour (TPB), which explicates that performance behaviour of organisations is influenced by the behavioural intention and behavioural control. However, behavioural intention of organisations may be carried out, abandoned or revised based on ever changing circumstances or contexts. Originality/value The study bridges the gap between theory and practice of environmental CSR by enriching the understanding of academics and practitioners on CSR and environmental sustainability relationships in Lagos Megacity.

scholarly journals Corporate social responsibility and Latin American firm performance

2017 ◽  
Vol 17 (3) ◽  
pp. 403-445 ◽  
Author(s):  
Chiara Amini ◽  
Silvia Dal Bianco
Keyword(s):  
Corporate Social Responsibility ◽  
Firm Performance ◽  
Social Responsibility ◽  
Latin American ◽  
Data Set ◽  
Content Type ◽  
Business Operations ◽  
Corporate Social ◽  
The Impact ◽  
Matching Techniques

Purpose The purpose of this paper is to analyse the impact of corporate social responsibility (CSR) on firm performance in six Latin American economies. Firm performance includes five distinct dimensions, namely, firm turnover, labour productivity, innovativeness, product differentiation and technological transfer. The countries under scrutiny are Argentina, Bolivia, Chile, Colombia, Ecuador and Mexico. Design/methodology/approach Propensity score matching techniques are used to identify the causal effect of CSR on firm performance. To this end, World Bank Enterprise Survey (2006 wave) is used. This data set collects relevant firm-level data. Findings CSR has a positive impact on the outcome variables analysed, suggesting that corporate goals are compatible with conscious business operations. The results also vary across countries. Research limitations/implications The pattern that emerges from the analysis seems to suggest that the positive effects of CSR depend on countries’ stage of industrialisation. In particular, the least developed the economy, the wider the scope of CSR. Nonetheless, the relationship between conscious business operations, firm performance and countries’ level of development is not directly tested in the present work. Practical implications The main practical implication of the study is that Latin American firms should adopt CSR. This is because corporate responsible practices either improve firm performance or they are not shown to have a detrimental effect. Social implications The major policy implication is that emerging countries’ governments as well as international organisation should provide meaningful incentives towards CSR adoption. Originality/value The paper provides three major original contributions. First, it brings new descriptive evidence on CSR practices in Latin America. Second, it uses a broader and novel definition of firm performance, which is aimed at capturing developing countries’ business dynamics as well as at overcoming data limitations. Finally, it reassesses and extends the empirical evidence on the impact of CSR on firm performance.

From strategic corporate social responsibility to value creation: an analysis of corporate website communication in the banking sector

2020 ◽  
Vol 38 (7) ◽  
pp. 1529-1552 ◽  
Author(s):  
Maria Palazzo ◽  
Agostino Vollero ◽  
Alfonso Siano
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Value Creation ◽  
Banking Sector ◽  
Three Dimensions ◽  
Insurance Companies ◽  
Content Type ◽  
Corporate Websites ◽  
Business Goals ◽  
Corporate Social

PurposeIncreased public scrutiny and stakeholder pressure have given more importance to strategic corporate social responsibility (SCSR) and its three dimensions – orientation, process and value creation. At the same time, they provide banks the inspiration needed to pursue business goals, attain positive performances and communicate their social responsibility efforts. This paper analyses whether and how companies in the banking sector use corporate websites to communicate SCSR dimensions.Design/methodology/approachA content analysis was performed based on the corporate websites of leading banks included in the Dow Jones Sustainability World Index and the Hang Seng Corporate Sustainability Index to assess the prominence of SCSR communication.FindingsThe study shows that banks give less prominence to SCSR on corporate websites differently from companies belonging to other sectors, as they are less likely to expose their orientation to SCSR and pay slightly less attention to value creation than other companies.Practical implicationsThe paper provides theoretical insights into SCSR dimensions and how they are communicated on corporate websites. From a practical standpoint, the study provides guidance for managers in the banking sector aimed at improving their communication efforts, avoiding decoupling issues and adopting a consistent value creation perspective.Originality/valueFew studies have used a value creation perspective to differentiate between the dimensions of a SCSR approach. The paper fills this gap by assessing the communication efforts adopted by banks and insurance companies in this area.

Research of influence mechanism of corporate social responsibility for smart cities on consumers' purchasing intention

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Meier Zhuang ◽  
Wenzhong Zhu ◽  
Lihui Huang ◽  
Wen-Tsao Pan
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Purchase Intention ◽  
Smart Cities ◽  
Corporate Identity ◽  
Purchase Intentions ◽  
Three Dimensions ◽  
Content Type ◽  
Influence Mechanism ◽  
Corporate Social

PurposeThe main purpose of this paper is to explore the influence mechanism of corporate social responsibility (CSR) for smart cities on consumers' purchase intention. The authors aim to identify the key components of CSR for smart cities based on the perspective of consumers, namely responsibility toward consumers, environment and community and validate their relationship.Design/methodology/approachThe authors exploit data collected by questionnaire surveys to estimate the effects of CSR for smart cities on consumers' purchase intentions and to investigate the statistical causality between them. The multilinear regression model is used to figure out the different impact levels of the three dimensions of CSR for smart cities on consumers' purchase intention.FindingsThe results illustrate that CSR for smart cities and its three dimensions all have significant positive impacts on consumers' purchase intentions. Besides, consumer–corporate identity (CCI) exerts a partial mediation effect on this influence mechanism.Research limitations/implicationsThis research is based on a rather small sample size. Besides, due to the time limitation and other factors, some other control variables are neglected in the regression model. Therefore, the impact level could be distorted.Practical implicationsThe authors put forward management implications according to research conclusions. Corporates should actively fulfill the CSR in the field of consumer responsibility to boost consumers' purchase intention. Corporate should strengthen the interaction with consumers to improve their corporate identity.Originality/valueThe main contribution of this paper is to provide convincing evidence of the impacts of CSR for smart cities on consumer purchase intention (CPI), thus proposing effective measures for corporates to win more consumers by taking on social responsibility for smart cities. This paper takes CCI as mediating variable to deepen the understanding of the impacts of CSR for smart cities on CPI, which is innovative and beneficial to enriching literature in related fields.

scholarly journals Corporate social responsibility and customer loyalty: exploring the role of identification, satisfaction and type of company

2015 ◽  
Vol 29 (1) ◽  
pp. 15-25 ◽  
Author(s):  
Andrea Pérez ◽  
Ignacio Rodríguez del Bosque
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Customer Loyalty ◽  
Commercial Banks ◽  
Three Dimensions ◽  
Content Type ◽  
Savings Banks ◽  
Csr Image ◽  
Corporate Social

Purpose – The aim of the authors of this paper is to propose a cognitive – affective – conative sequential model to study how three dimensions of corporate social responsibility (CSR) image (society, customers and employees) impact customer affective (identification and satisfaction) and behavioural (recommendation and repurchase) responses in the banking industry. The authors also test how the type of company (savings banks vs commercial banks) moderates customer responses to these three dimensions of CSR image. Design/methodology/approach – A multi-group structural equation model is tested using information collected from 648 savings banks’ customers and 476 commercial banks’ customers in Spain. Findings – The findings demonstrate that the perceptions of customer-centric CSR initiatives positively and consistently impact customer identification with the banking institution, satisfaction, recommendation and repurchase behaviours in the savings and commercial banks’ samples. The dimensions of CSR image that concern the activities oriented to society and employees only positively impact customer responses in the savings banks’ sample. Practical implications – The findings of this study can assist scholars in creating more informative CSR-based loyalty models that take into consideration new variables (satisfaction and type of company) and better approaches to the conceptualization of CSR image (e.g. the formative approach). The findings can also assist savings and commercial banks in better designing their CSR and communication initiatives to benefit from customer affective and conative responses. Originality/value – The contributions of the paper are threefold: the authors include satisfaction as a new variable in the study of the CSR-based loyalty model; the CSR image is conceptualized as a formative construct, and this provides new justifications for the mixed results reported by previous scholars who have analysed the effects of CSR image on customer loyalty; and the authors explore the moderating role of the type of company on the CSR-based loyalty model proposed in the paper.

Does green finance matter for sustainable entrepreneurship and environmental corporate social responsibility during COVID-19?

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Muhammad Sadiq ◽  
Sakkarin Nonthapot ◽  
Shafi Mohamad ◽  
Syed Ehsanullah ◽  
Nadeem Iqbal
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Southeast Asia ◽  
Environmental Sustainability ◽  
Sustainable Growth ◽  
Business Climate ◽  
Content Type ◽  
Green Finance ◽  
Level I ◽  
Corporate Social

PurposeThe discourse aimed to investigate green finance practices under the assumptions of several notable climate advisors and speculators in Asia and particularly in Southeast Asia. The study intrigues by considering financial specialists to vent government spending on green restoration plans leading toward green bankable venture openings for the public and private sector. This section distinguishes a few of the green fund components and approaches that can be joined by national and neighborhood governments, essentially in Southeast Asia, into their post-COVID-19 techniques, but are too valuable inputs for domestic commercial banks and private corporates.Design/methodology/approachIt can be defined as a functional type for Cobb Douglas development. ARDL technology is a way of calculating complex forces at the classification level at long-term and short-term stages. This ARDL approach has many advantages and can be implemented when incorporated in level I (0) and level I first (1) with the original variable. Still, it offers robust ability to the outcomes and standardizes the lag, considering the number and sample size used. Pooled mean group (PMG) method is becoming a convenient technique for monitoring data over the period and a good approach for energy impact panels – growth ties for creating links between energy emissions and environmental sustainability and businesses in the nation.FindingsThere is a positive partnership between creativity and a sustainable world. Corporations are recommended to uphold the principles of CSR in the development process by introducing environmentally friendly advanced technologies. The main objectives of corporate social responsibility (CSR) are economic growth, environmental sustainability and social justice. Several programs have been established to expand businesses' responsibilities to improve their confessions in sustainable growth. SMEs are a primary source of production of innovative products and technologies. The key concerns of stakeholders and politicians in the new competitive business climate are the protection of environmental sustainability and social responsibility, recognizing factors driving economic development for SMEs.Originality/valueDuring the COVID-19 era, the prime responsibility of pandemic confronting governments is to spend on help activities (that have been started in earlier phase) and recovery endeavors (yet to start in the situation). Therefore, the governments may devise policies to pool resources from commercial, private, public-private partnerships and other capital market sources. With rising hazard recognitions particularly emerging from at-threat income projections, governments ought to make the correct mechanisms and instruments that can perform this catalytic part of derisking and drawing in such capital. This too can be an opportunity for governments to enhance and execute such financial instruments that offer assistance, quicken their commitments to climate alter beneath the Paris Agreement and the sustainable development goals (SDGs), and thus “build back better” is being progressively voiced over the world.

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