Predicting employee engagement with micro-level corporate social responsibility (CSR) practices in the public accounting firms

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mei Peng Low ◽  
Heath Spong
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Employee Engagement ◽  
Predictive Performance ◽  
Public Accounting ◽  
Accounting Firms ◽  
Content Type ◽  
The Public ◽  
Micro Level ◽  
Corporate Social

Purpose This research aims to examines the impact of micro-level corporate social responsibility (CSR) practices on employee engagement within the public accounting firm setting. Design/methodology/approach This research uses a quantitative approach with a survey instrument as the data collection tool. A total of 269 complete responses were collected from employees working in the public accounting firms. Micro-level CSR practices were analysed with a hierarchical component model (HCM) in partial least square structural equation modelling (PLS-SEM) to examine the influence of such practices on employee engagement. A predictive performance metric was applied to assess the out-of-sample prediction. Findings This study uncovers a positive and significant relationship between micro-level CSR practices and employee engagement. Furthermore, the PLSpredict results indicate that the current model possesses high predictive power with all indicators in the PLS-SEM analysis demonstrating lower root mean squared error (RMSE) values compared to the naïve linear regression model benchmark. Research limitations/implications While the methods applied in this analysis are at the frontier of CSR research, the present study has not explored the heterogeneity amongst groups of respondents and size of accounting firms. Sampling weight adjustment for the purposes of representativeness was not used in the current research. These could be the subject of future work in this area. Practical implications These research findings shed light on the positive manifestation effect of micro-level CSR practices at firm level as well as individual level. Through micro-level CSR practices, firms can reap the benefits of enhanced employee engagement, which leads to productive workforce while also facilitating increased employees’ intrinsic job satisfaction. Social implications Micro-level CSR practices address the needs of the millennium workforce, whereby employees are no longer solely focussed on pay checks as their compensation. Employees are seeking out employers whose CSR practices appeal to their social conscience. Micro-level CSR practices meet the needs of the contemporary workforce yet enable companies to attract and retain skilled employees. Originality/value The originality of this research is attributed to the vigorous statistical analysis by the use of HCMs and PLSpredict in PLS-SEM context for the assessment of predictive performance. Also, micro-level CSR practices are conceptualised in HCM for parsimonious purpose.

Corporate social responsibility perceptions and employee engagement: role of psychological meaningfulness, safety and availability

2019 ◽  
Vol 19 (4) ◽  
pp. 631-647 ◽  
Author(s):  
Richa Chaudhary
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Employee Engagement ◽  
Research Question ◽  
Management Tool ◽  
Content Type ◽  
Micro Level ◽  
Corporate Social ◽  
Psychological Meaningfulness ◽  
The Impact

Purpose The primary research question addressed through this paper is whether and how corporate social responsibility (CSR) can create business value for organizations as measured through employee attitudes and behaviours. Specifically, this study aims to examine the impact of CSR on employee engagement through its influence on psychological meaningfulness, safety and availability. Design/methodology/approach In total, 187 business professionals working for a wide variety of organizations in India constituted the study sample. Regression analysis was used to test the proposed hypotheses. Findings CSR positively predicted employee engagement. Psychological conditions of meaningfulness, safety and availability fully mediated the relationship of CSR with employee engagement. Practical implications The study establishes CSR as an important talent management tool in the hands of management to cultivate an engaged workforce. The results provide corporate managers with the necessary evidence to justify their investment in CSR initiatives. Originality/value The study by establishing CSR as a determinant of employee engagement addresses the need for micro-level CSR research, and, hence, bridges the macro-micro gap in the CSR literature. In addition, the application of micro-level theories helped to establish the psychological processes defining CSR and employee engagement relationship. In doing so, the study empirically tests Khan’s theory of engagement and the underlying mechanisms of engagement.

Corporate social responsibility disclosure on the websites of coffee chains in Turkey

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Petek Tosun
Keyword(s):  
Corporate Social Responsibility ◽  
Content Analysis ◽  
Social Responsibility ◽  
Public Attention ◽  
Content Type ◽  
The Public ◽  
The Social ◽  
Csr Disclosure ◽  
Social And Environmental Responsibilities ◽  
Corporate Social

Purpose Coffee is among the primary products that attract the public attention to the social and environmental responsibilities of companies. Coffee shops have a big carbon footprint because of their daily operations. With the rising consciousness about sustainability in developing countries, online disclosure of corporate social responsibility (CSR) is becoming increasingly important for not only multinational but also local coffee chains. The purpose of this study is to analyze the extent to which coffee chains include CSR on their websites. Design/methodology/approach Turkey, which is a large emerging economy with an expanding coffee chain market, is selected as the research context. The CSR disclosure on the websites of coffee chains is examined by content analysis according to CSR dimensions. A sample of 27 coffee chains with more than ten stores is included in the analysis. Findings Foreign coffee chains disclose more information on the environment and fair trade than local coffee chains. On the other hand, CSR content in websites of foreign and local coffee chains does not differ significantly in human resources and community dimensions. Foreign coffee chains have comparatively longer brand history, more rooted brands and larger networks than local coffee chains. Originality/value To the best of the author’s knowledge, this study is the first that used a content analysis about CSR on the websites of coffee chains in Turkey. Findings contribute to the understanding of CSR disclosure in the coffee chain industry and can be beneficial for researchers and managers in other emerging markets.

scholarly journals Does corporate social responsibility impact on employee engagement?

2014 ◽  
Vol 26 (3/4) ◽  
pp. 232-247 ◽  
Author(s):  
Pedro Ferreira ◽  
Elizabeth Real de Oliveira
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Employee Engagement ◽  
Holistic Approach ◽  
Content Type ◽  
General Internal ◽  
Csr Strategy ◽  
Corporate Social ◽  
The Impact ◽  
Practical Implications

Purpose – Despite the claim that internal corporate social responsibility plays an important role, the understanding of this phenomenon has been neglected. This paper intends to contribute to fill this gap by looking into the relation between CSR and employee engagement. Design/methodology/approach – A survey research was conducted and three different groups of respondents were faced with three different CSR scenarios (general, internal, external) and respondents' employee engagement was measured. Findings – The results show that there are no statistically significant differences in levels of engagement between employees exposed to external and internal CSR practices. Nevertheless, employees exposed to internal CSR are more engaged than those exposed only to external CSR practices. Research limitations/implications – The use of scenarios, although a grounded approach, involves risks, including the difficulty of participants to put themselves in a fictional situation. Also, the scale used to measure employee engagement puts the emphasis on work rather than on the organisation. Practical implications – Although this study is not conclusive it raises the need for companies to look at their CSR strategy in a holistic approach, i.e. internal and external. Originality/value – This paper represents a contribution to understand CSR strategic status and the need to enlighten the impact that social responsible practices can have on employees' engagement.

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.

scholarly journals Dynamic capabilities and environmental accounting for the circular economy in businesses

2020 ◽  
Vol 11 (7) ◽  
pp. 1129-1158 ◽  
Author(s):  
Sabina Scarpellini ◽  
Luz María Marín-Vinuesa ◽  
Alfonso Aranda-Usón ◽  
Pilar Portillo-Tarragona
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Theoretical Approach ◽  
Circular Economy ◽  
Dynamic Capabilities ◽  
Environmental Accounting ◽  
Social Implications ◽  
Content Type ◽  
Micro Level ◽  
Corporate Social

Purpose This paper aims to define and measure the environmental capabilities that are applied when the circular economy (CE) is introduced in businesses. Founded on the dynamic capabilities theoretical approach, the study analyzes different environmental competences that firms apply during this process. Environmental management systems, corporate social responsibility, reporting and accountability and other environmental accounting practices are studied in the same analytical framework used to study the environmental capabilities that influence the circular scope (CS) of firms. This study contributes to bridging the gap between academic research focused on environmental accounting and that investigating the introduction of the CE in businesses. Design/methodology/approach The results were obtained by using partial least squares structural equation modeling to analyze the relationship between environmental capabilities for the CE and the CS achieved by a sample of Spanish firms with more than 50 employees that expressed interest in the CE, eco-design, eco-innovation and other environmental issues. Findings Based on an analysis using the dynamic capabilities theoretical approach, the results suggest a positive relationship between the CS of firms, their environmental accounting practices and their level of corporate social responsibility (CSR) and accountability. Stakeholders’ pressure – which has a mediating effect on the CS of firms – is also analyzed, adding new insights to recent studies of this topic at the micro-level. The authors also explore whether the CS of businesses, which is related to the degree of their development of capabilities, influences environmental and financial performance. Practical implications The new insights obtained in this study can help overcome the limitations of conventional accounting approaches and incorporates a much broader scale of environmental information that can be applied to CE practices. These results also offer insights to practitioners regarding the internal measurement processes related to the CE and regarding CSR in particular for small and medium enterprises, because these metrics can be partially applied depending on the practices introduced in each firm. For policymakers, a better understanding of the CE’s introduction into businesses will contribute to the design of policies that can enhance its deployment, for example, by providing tools that set up regional priorities depending on the CE-related practices adopted by the firms located in the territory. Social implications A CE involves the transformation of a linear economic model into a circular one to reduce dependence on raw materials and energy and to reduce the environmental impact of production and consumption. Understanding how to manage the specific competences that integrate capabilities applied to the CE will allow firms to improve their social and environmental reporting. In addition, other social implications of this study relate to improving relationships with consumers and stakeholders and to the practice of social corporate sustainability. Originality/value This study goes beyond previous research on the CE to extend the authors’ knowledge about its adoption at the micro-level by taking a transversal approach, as its subject spans the fields of environmental accounting and the CE while addressing both in a framework of analysis. The analysis of the accounting concerns of the CE in businesses and the study of concerns related to endogenous environmental competences are quite original under the theoretical framework of dynamic capabilities, and this study is a first step in an incipient line of inquiry.

scholarly journals Corporate social responsibility influences employee engagement

2018 ◽  
Vol 14 (1) ◽  
pp. 123-137 ◽  
Author(s):  
Georgios Tsourvakas ◽  
Ioanna Yfantidou
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Employee Engagement ◽  
Quantitative Methodology ◽  
Positive Role ◽  
Content Type ◽  
Staff Members ◽  
Csr Strategies ◽  
Financial Difficulties ◽  
Corporate Social

Purpose The purpose of this study is to explore the influence of corporate social responsibility (CSR) on employee engagement, motivation and job satisfaction on the staff members of two multinational companies in Greece (Procter & Gamble [P&G] and Unilever). Design/methodology/approach A quantitative methodology in the form of statistical analysis of the results was derived from the responses on an employee engagement questionnaire. Findings Findings show that employees are proud to identify themselves with companies that have a caring image. CSR is also positively linked to employee engagement for both companies. Research limitations/implications The small size of the sample is a limitation because it leaves no room for generalising the findings. Secondly, although some of the hypotheses were backed by the data, he findings are not strong enough, as the reported correlations are too small. Practical implications Practitioners and marketing professionals can benefit from this research by absorbing the fact that employees feel engaged, satisfied and motivated when they play a positive role in the society through their work. As a result, it would be constructive for professionals to plan CSR strategies and involve employees both in planning and execution of those strategies. Originality/value Unlike other studies, the authors tried to examine the link between CSR and employee behaviour amid Greece’s financial difficulties.

Implementation of Javanese traditional value in creating the accountable corporate social responsibility

2017 ◽  
Vol 59 (6) ◽  
pp. 964-976
Author(s):  
Pujiyono ◽  
Jamal Wiwoho ◽  
Wahyudi Sutopo
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Secondary Data ◽  
Primary Data ◽  
Legal Regulations ◽  
Content Type ◽  
The Public ◽  
Good Relation ◽  
Owned Company ◽  
Corporate Social

Purpose This paper aims to provide an overview of existing condition, rules and implementation of CSR and create harmony models of corporate social responsibility (CSR) between regulation, Javanese culture values and universal principles, to fill the lack of CSR regulation in Indonesia. Design/methodology/approach This study is based on sociology legal research. The regulations and principles have been studied by using the approach of law and social sciences. That characteristic is descriptive evaluative. The primary data are taken from interview with the senior source relations of PT Pertamina Hulu Energi (PHE) in Jakarta, President Director of PT Rosalia Indah Group in Surakarta and Your Honour Prince of Surakarta Hanadiningrat Kingdom. Secondary data are obtained from the review of the literatures pertaining to the material. Secondary data consist of legal materials such as regulations, books, papers and other references. Data analysis technique use theoretical interpretative. Findings CSR is implemented by company only for lifting the image. CSR fund allocation is still a company’s secret, and it becomes evidence of the lack of transparency for companies to manage and provide social cost to society. It can also be found that some companies collect donations from the public for disaster relief, but in the distribution of aid, they use the name of a CSR company. There is polarization in the implementation of CSR. A government- owned company is already bound by the provisions of the Regulation of the Minister of state-owned enterprises. Research limitations/implications This paper discusses the CSR implementation in Indonesia and it creates a model of accountability of CSR to fill the legal vacuum that occurs at this time. This paper formulates a good relation between traditional Javanese value, government regulations and universal CSR principle. Practical implications There remains a mismatch between the Javanese values of philosophy with the positive regulatory norms that result in the implementation of CSR only to meet the requirements of the positive regulatory norm and ignore the obligations involved and to aid the prosperity of the public society. Social implications Communities around a company have not been able to enjoy the advantages of the company. Communities should fight for their own lives without being dependent on or being supported by a company’s existence. Originality/value This research combines the Javanese values with the positive legal regulations in the implementation of CSR in Indonesia. This research has not been conducted by the others. This research will provides benefits on the idea of imposing sanctions on the non-implementation of CSR, not only through positive legal regulations but also through social sanctions embodied in the Javanese values.

Linking internal CSR with the positive communicative behaviors of employees: the role of social exchange relationships and employee engagement

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Yeunjae Lee
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Employee Engagement ◽  
Social Exchange ◽  
Full Time ◽  
Exchange Relationships ◽  
Content Type ◽  
Communicative Behaviors ◽  
Corporate Social

Purpose This study aims to examine the effects of internal corporate social responsibility (CSR) on the two types of communicative behaviors of employees, namely, scouting and advocative behaviors. Guided by social exchange theory, the study also explored the mediating role of social exchange relationships between an organization and its employees and employee engagement. Design/methodology/approach An online survey was conducted with 405 full-time employees in the USA across industry sectors. Findings Results show the following: internal CSR practices, including employment stability, working environment, skill development, workforce diversity and work–life balance, improve social exchange relationships and employee engagement; social exchange relationship mediates the positive association between internal CSR and engagement and advocative behavior; and employee engagement also mediates the association between internal CSR and the scouting and advocative behaviors of employees. Originality/value This study is among the first attempts to explore the effectiveness of organizations’ internal corporate social responsibility practices on employees’ informal communicative behaviors, information seeking and transmitting within and outside of their organization.

An investigation of employee perception of micro-corporate social responsibility and societal behavior: a moderated-mediated model

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Appel Mahmud ◽  
Donghong Ding ◽  
Zulqurnain Ali
Keyword(s):  
Corporate Social Responsibility ◽  
Social Work ◽  
Social Responsibility ◽  
Emerging Market ◽  
Equation Modeling ◽  
Survey Method ◽  
Psychological Reactions ◽  
Content Type ◽  
Micro Level ◽  
Corporate Social

PurposeThe micro-level research investigating employees' attitudinal, behavioral and psychological reactions to corporate social responsibility (CSR) has recently been expanded within CSR literature. Based on two interrelated social psychological theories, such as the theory of social information processing and the theory of social learning, this study examines the impact of perceived CSR–community (PCSRc; a micro-CSR area) on societal behavior (SB; a micro-level social work) at the employee level of analysis.Design/methodology/approachThis study recruited 440 bank employees of Bangladesh through a survey method and ran structural equation modeling to test the proposed measurement model and structural relationships in AMOS.FindingsThe study's outcomes report that PCSRc is positively related to SB and CSR engagement (CSRe). CSRe is also positively related to SB, and CSRe mediates the association of PCSRc and SB. CSR positivity (CSRp) moderates the direct relationship between PCSRc and CSRe and the indirect connection between PCSRc and SB via CSRe such that these relationships are significant when CSRp is high as compared to low.Research limitations/implicationsThis study focuses on highly educated employees' perception of micro-CSR initiative on micro-level social behavior in a newly emerging market context such as Bangladesh only.Practical implicationsThis study's outcomes guide policymakers to adopt CSR policy and its implementation strategies, accordingly, to employees' attitudinal, behavioral and psychological reactions to CSR.Social implicationsThis research can be used to steer the behavior of employees within society. It will eventually also have a positive influence on the perception of society toward the organization.Originality/valueThis study's originality is to find CSRe as a new intervening mechanism and CSRp as a new boundary condition of organizational CSR and employees' behavioral outcomes in the micro-CSR literature. The first study investigates the connections of three micro-constructs together, such as a micro (individual)-level analysis, a micro-CSR area and a micro-level social work setting.

How perceived corporate social responsibility and public knowledge affect public participation intention: evidence from Chinese waste incineration power projects

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Xin Wan ◽  
Yantong Zhang ◽  
Peng Mao ◽  
Hongyang Li ◽  
Rubing Wang ◽  
...  
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Public Participation ◽  
Waste Incineration ◽  
Subjective Norm ◽  
Public Knowledge ◽  
Content Type ◽  
The Public ◽  
Personal Norm ◽  
Corporate Social

PurposePublic participation is essential for mitigating local resistance faced by the environmentally stigmatized facilities. The purpose of this study is to investigate public participation intention in the decision-making of waste incineration power (WIP) projects by examining the role of perceived corporate social responsibility (PCSR) and public knowledge (PK) based on the theory of planned behavior (TPB).Design/methodology/approachA theoretical model correlating PCSR with public participation intention was developed by using the constructs of TPB as the mediators and PK as the moderator. Drawing on structural equation modeling (SEM), the data collected from 485 local residents of the WIP projects in Jiangsu, China were analyzed to test the model.FindingsCompanies' CSR practice went through public attitude, subjective norm and personal norm as mediating steps towards promoting participation intention. PK positively moderated the indirect relationships between PCSR and participation intention. Moreover, attitude, subjective norm and personal norm were found to have a positive effect on participation intention.Originality/valueThis study advances the understanding of public participation intention and enriches the literature relating to CSR and TPB involved in infrastructure development. In order to improve public participation intention, companies should take strategic social responsibility actions and present the benefits and moral values of the activities to the public, and as well make effort to diffuse WIP-related knowledge through interactive activities with the public. Authorities should establish social and personal value systems that praise public participation and improve their expectations of participation outcomes.

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