Conceptualizing corporate social responsibility practice: an integration of obligation and opportunity

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Aashna Sharma ◽  
Gurparkash Singh

Purpose This paper aims to develop an integrated model to analyse the corporate social responsibility (CSR) perception of organizations in a regulated environment. The developed model is used as a basis to analyse practice and perception of CSR using the obligation-opportunity concepts. Design/methodology/approach The paper critically reviews the seminal literature and identifies inherent shortcomings in CSR’s existing conceptualizations. The concepts of implicit and explicit CSR are used to build a case for the integrated obligation-opportunity conceptual model. To analyse the CSR perception of select Indian organizations, a set of propositions are developed. The propositions are evaluated using the interpretive qualitative approach to analyse interviews from 12 CSR heads across 10 organizations. Findings The paper develops an obligation-opportunity conceptual model as an analytical tool to visually map existing CSR models and analyse organizations’ CSR perceptions. The results of the analysis of interviews suggest: the organizations in India are contributing towards CSR to abide by the law that is as an obligation; organizations can contribute towards strategic CSR by incorporating economic, social and environmental responsibilities simultaneously with the help of the developed model; CSR environment in India is implicitly-explicit in nature. Originality/value The proposed obligation-opportunity model enables mapping different theories along the dimensions of obligation-opportunity conceptualizations. It can be a powerful tool for researchers and practitioners to understand, research and strategically implement CSR in the given institutional environment.

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Petek Tosun

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.


2019 ◽  
Vol 9 (2) ◽  
pp. 91-111 ◽  
Author(s):  
Ayokunle Olubunmi Olanipekun ◽  
Olalekan Shamsideen Oshodi ◽  
Amos Darko ◽  
Temitope Omotayo

Purpose The development of corporate social responsibility (CSR) in the construction sector is slow, thereby leaving many opportunities for further development. To enable operators in the construction sector to effectively capitalise on the opportunities to promote the development of CSR in the sector, this study employs the practice viewpoint to take the stock of CSR activities in the sector. The purpose of this paper is to reveal the state of CSR practice in the construction sector. The study also draws from the development of CSR in the manufacturing, mining and banking sectors to inform the state of CSR practice in the construction sector. Design/methodology/approach This study carries out a systematic literature review of 56 journal publications that were published between the year 2000 and 2016. The deductive coding of the publications was done to identify four themes of CSR research that constitute the practice view of the state of CSR in the construction sector. Findings The implementation of CSR is the major emphasis in the state of CSR practice in the construction sector. The implementation of CSR is wrapped in the perception of operators about CSR potentials, dimensions of CSR implemented, strategies for implementation and the effects of the implemented CSR practices on performance. The sector characteristics and organisational structure are attributes for comparing the CSR practices between the construction sector and the manufacturing, mining and banking sectors. Originality/value This study provides a researchers’ view of the state of CSR in the construction sector. Additionally, the study draws from the development of CSR in the manufacturing, mining and banking sectors to inform the state of CSR practice in the construction sector.


2017 ◽  
Vol 26 (6) ◽  
pp. 545-558 ◽  
Author(s):  
Maretno Agus Harjoto ◽  
Jim Salas

Purpose This study aims to investigate the impact of strategic and institutional (normative) corporate social responsibility (CSR) on brand value and brand reputation, based on the strategic and legitimacy theory of CSR. It argues that because CSR strengths represent firms’ proactive approach to satisfy their stakeholders’ interests, the authors expect that this proactive approach is likely to generate an accumulated level of reservoir of goodwill that is positively related to the level of brand value. In contrast, the authors would expect that social irresponsibility (CSR concerns), as a measure of firms’ reactive position to stakeholders’ interests, adversely affects the incremental change in this reservoir of goodwill. Design/methodology/approach This paper measures strategic CSR using CSR strengths and normative (institutional) CSR from CSR concerns scores from the MSCI ESG (Kinder Lydenburg Domini). This paper measures the level of brand value from the Interbrand listing, and it measures the brand reputation based on changes in brand value and brand ranking from Interbrand’s 100 global brands. Findings This paper finds evidence to support the authors’ theory that one-, two- and three-year lagged CSR strengths positively affect the level of brand value. This study also finds empirical evidence to support the authors’ hypothesis that CSR concerns adversely affect changes in brand value and brand ranking. This study concludes that the differing impacts of CSR strengths and CSR concerns help the authors better understand the impacts of firms’ pro-action and reaction to stakeholders’ interests ion brand values and ranking. Practical implications The findings indicate that strategic CSR enhances brand value, while socially irresponsible activities that are against social norms, values and ethics adversely affect the companies’ legitimacy and adversely affect changes in brand reputation. Originality/value This research offers a new perspective to distinguish the differing impacts of CSR strengths and concerns on brand value and brand reputation.


2019 ◽  
Vol 14 (4) ◽  
pp. 582-600 ◽  
Author(s):  
Elisa Aracil

PurposeThe purpose of this paper is to compare the sustainability practices of Islamic and conventional banks, with the aim of evaluating whether their Corporate Social Responsibility (CSR) strategies converge or diverge in response to formal and informal institutions in an emerging country.Design/methodology/approachDrawing on institutional theory, this study contextualizes the competitive scenario through the National Business System (NBS) framework, and showcases the CSR strategies employed by large conventional and Islamic banks in Turkey. CSR patterns are examined from different angles such as motivations, strategy, actions and institutional results.FindingsWithin the same institutional environment, Islamic and non-Islamic banks combine convergent and divergent models to accommodate institutional realities in their CSR policies. Islamic banks exhibit an implicit commitment to CSR that is mostly based on informal institutions, whereas conventional banks use explicit CSR strategies as a means to fill the voids in formal institutions. In addition, philanthropy-oriented CSR prevails in Islamic banks, as opposed to the CSR actions associated with core business that are followed by conventional banks.Social implicationsAn increased focus on formal institutions and explicit CSR actions by Islamic banks may further contribute to social well-being in emerging countries.Originality/valueThis study contributes to the paucity of research, from an institutional perspective, related to CSR practices amongst Islamic and conventional banks in emerging countries.


2020 ◽  
Vol 40 (11/12) ◽  
pp. 1551-1583 ◽  
Author(s):  
Som Sekhar Bhattacharyya ◽  
Surabhi Verma

PurposeCorporate Social Responsibility (CSR) deliberated regarding business firms' actions for doing well to society and natural environment. Specifically, CSR has been about firms contributions towards stakeholder management. As world economy has prospered over the last couple of centuries, business firms have had also increased its footprints in social landscape. In such a scenario, the roles and responsibilities of business firms have expanded in society. Over the years, CSR as a domain of research and literature has developed into a very potent and rich field. Presently, CSR literature as a body of knowledge has become substantial. The authors in this literature review study attempts to conceptually map this complex field of CSR literature.Design/methodology/approachThe objective of this literature review study was to present a visual mapping of intellectual structure of CSR in five-dimensions and to identify the subfields of CSR research concluded by co-citation analysis. All the citation research documents which were listed in the Web of Knowledge (WoK) database between 1998 and 2019 were analysed. Multivariate analysis was undertaken for the literature review. The study conducted a sequence of statistical analyses comprising of factor analysis, multidimensional scaling and cluster analysis.FindingsThis literature review research study summarised the contours and status of CSR research by categorizing the CSR literature into five classification factors, namely CSR Drivers CSR, Contextual Grounding of CSR, Historical Legacy of CSR, Strategic CSR and CSR Implementation. Further, based upon the analysis of literature review of extant research in CSR, both the contemporary and imminent CSR-related research themes were also deliberated upon.Research limitations/implicationsThe results were helpful for academic scholars of CSR to comprehend both the gamut and focus of CSR literature over the years (between the years 1998 and 2019). The sequence of analyses involved factor, multidimensional scaling and cluster analysis. CSR literature was categorized into five factors namely- CSR Drivers, Contextual Grounding of CSR, Historical Legacy of CSR, Strategic CSR and CSR Implementation.Originality/valueThis study was one of the first set of studies to review the literature on CSR research articles by using citation, co-citation and social network analysis.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Sameera Mohamed Alzaidi ◽  
Shilpa Iyanna

Purpose The purpose of this paper is to develop a conceptual model based on an integrative approach to better understand voluntary pro-environmental behavior of employees. Design/methodology/approach The paper reviews theoretical approaches and uses an integrative perspective to develop a model to try to understand voluntary pro-environmental behavior in the workplace. Findings The authors developed a conceptual model of voluntary pro-environmental behavior of employees with four main variables: attitude, perceived behavioral control, personal norms and perceived corporate social responsibility. The authors also suggest that habit may have a moderating effect, which has been neglected in previous studies. Practical implications Recognition of the importance of voluntary pro-environmental behavior of employees could enable organizations to develop more strategies and polices that strengthen their formal corporate social responsibility programs. Social implications Business owners and decision makers who are helping to promote voluntary behavior will contribute to institutions’ environmental performance, saving natural resources and promoting pro-environmental practices. Originality/value The proposed model will offer future studies a holistic understanding of the factors that predict voluntary pro-environmental behavior of employees and the extent to which this behavior depends on organizational motivators.


2018 ◽  
Vol 56 (5) ◽  
pp. 955-971 ◽  
Author(s):  
Xin Pan ◽  
Xuanjin Chen ◽  
Lutao Ning

Purpose Firms’ corporate social responsibility (CSR) behaviour is embedded in the institutional context. Under this logic, the purpose of this paper is to investigate the institutional antecedents of CSR, especially how two sub-national institutions – regional institutional development and industry dynamism – and their interactions affect firms’ CSR. Design/methodology/approach The sample consists of 608 Chinese listed firms, with 2,694 observations made from 2009 to 2014. The data were collected from two sources. The CSR information was acquired from the CSR rating agency Rankins CSR Ratings, and the financial data from the China Stock Market and Accounting Research database. Panel ordinary least squares regression was used to test the hypotheses. Findings The empirical results indicate that firms located in advanced regional institutions and more dynamic industries are more likely to engage in CSR. Moreover, macro institution, termed as regional institutional development, positively moderates the relationship between micro institution in terms of industry dynamism and CSR. Originality/value Overlooking how the institutional environment influences CSR decisions limits understanding of firms’ CSR activities. This paper offers an institutional explanation of CSR and, in particular, investigates different levels of sub-national institutions and their interaction.


2019 ◽  
Vol 11 (6) ◽  
pp. 1743-1760 ◽  
Author(s):  
Syeda Nazish Zahra Bukhari ◽  
Salmi Mohd Isa

Purpose The purpose of this study is to propose a conceptual model of Islamic branding. Based on the theory of self-congruity and existing literature, the conceptual model proposes three antecedents that can form the building blocks of Islamic branding. Design/methodology/approach The authors have developed a conceptual model to propose the antecedents of the Islamic branding construct based on the theory of self-congruity. The antecedents are adapted from existing literature and customized according to the Muslim consumer market. Three hypotheses are formulated on the basis of the proposed model and justified from existing literature. Findings The proposed Islamic branding model can be applied to both local and multinational brands in both Muslim majority and minority markets. Religiosity, Islamic brand knowledge and Islamic corporate social responsibility are proposed as the antecedents of Islamic branding. Muslim consumers are attracted to brands that portray congruity with their religious values. The proposed antecedents of Islamic branding can result in the subsequent formation of an emotional attachment between the Muslim consumer and the respective Islamic brand, and thereby a stronger Islamic brand. Research limitations/implications The proposed Islamic branding model has not been empirically tested in this study. Originality/value Islamic branding is in the infancy stage of conceptual development. Currently, limited research exists on the operationalization of this construct. A gap exists in the literature regarding models and instruments for the operationalization and development of Islamic branding. The proposed model attempts to fill the conceptual gaps while taking into account the heterogeneity of the Muslim consumer market. Up until now, religiosity, Islamic brand knowledge and corporate social responsibility have not been studied as antecedents of Islamic branding. This study offers new insights by proposing customized brand-building blocks for an organization’s Islamic branding strategy based on theoretical grounds.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Charles Baah ◽  
Yaw Agyabeng-Mensah ◽  
Ebenezer Afum ◽  
Minenhle Siphesihle Mncwango

PurposeOrganizations desire to achieve green legitimacy and regulatory stakeholder demands and have been potent in influencing the adoption and implementation of social and environmental responsibilities in current business settings. Perceiving that social and environmental responsibilities that promote social growth and environmental sustainability have shifted from being optional to mandatory for organizations, this study from the perspectives of institutional and stakeholder theories elucidates the efficacy of green legitimacy and regulatory stakeholder demands on the adoption of social and environmental responsibilities at the organizational level and how these variables relate with environmental and financial performance in the context of an emerging economy.Design/methodology/approachThe study adopted a positivist methodological paradigm, survey research design, a quantitative approach and partial least square structural equation modelling (PLS-SEM) in making data analysis and interpretations due to its appropriateness for predictive research models.FindingsThe results highlighted that desire for green legitimacy and regulatory stakeholder demands influenced the adoption of environmental responsibility, social responsibility, environmental and financial performance. While environmental responsibility positively and robustly influenced environmental performance, social responsibility positively and significantly influenced financial performance. The findings particularly exposed that while environmental responsibility had negative and insignificant effect on financial performance, social responsibility negatively and significantly influenced environmental performance. Moreover, environmental performance was also found to be negatively and insignificantly correlated with financial performance. Based on the results, theoretical and practical implications are explained for policymakers, managers, government authorities and business owners.Originality/valueThe study is among the few to investigate how firms desire to achieve green legitimacy and regulatory stakeholder demands motivate the adoption and implementation of environmental and social responsibilities and its implications on environmental and financial performance in the context of an emerging economy. Although environmental responsibility has received significant attention in past studies, it is mostly considered a subset of corporate social responsibility. Thus, this study is among the first to explore the dimensional effects of corporate social responsibility namely environmental responsibility and social responsibility on performance in the context of an emerging economy and as individual constructs.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Alan Bandeira Pinheiro ◽  
José Carlos Lázaro da Silva Filho ◽  
Márcia Zabdiele Moreira

PurposeThe purpose of this study is to examine the influence of characteristics of the institutional environment on the disclosure of corporate social responsibility (CSR).Design/methodology/approachThis is a quantitative and descriptive research. The dependent variables used were environmental dimension (ED) and social dimension (SD) that together compose the corporate social performance (CSP). The independent variables that will be used are the characteristics of the institutional environments of Brazil and the UK. Thus, for this end, variables of the national business system of both countries will be used: corruption transparency, access to credit by countries, quality of the education system and labor relations. After their collection, the data were submitted to descriptive and inferential statistics and hierarchical regression.FindingsData show that UK companies make more disclosure in CSR than Brazilian companies. Through linear regression, it can be seen that the institutional environment affects disclosure in CSR. In the UK, a country with better educational, labor, political and financial indicators than Brazil, it presented better CSR practices. The findings reveal that the better an institutional environment, the more firms act in CSR. The findings of the research confirm the premise of institutional theory: different institutional fields can modify business performance.Research limitations/implicationsThe study analyzed only the disclosure practices of companies in the public sector. Thus, the results should be carefully analyzed, without generalizations for all industry sectors. Therefore, it is suggested that future research looks at other industry sectors as well as other institutional contexts, i.e. other countries.Practical implicationsMultinational companies may have different CSR practices according to the institutional environment in which they operate. For example, companies in developed countries, such as the UK, have greater stakeholder pressure. Given this, managers must adapt their environmental strategies according to the institutional environment in which they operate.Originality/valueThis research contributes to CSR studies in various institutional contexts. There is a consensus in the literature that institutional environments affect firms' CSR practices. However, few empirical studies show results between the national business system and CSR. Thus, the present study intends to fill this research gap.


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