Firm–civil society organizational collaborations in the context of corporate social responsibility (CSR) initiatives; development of collaboration typology

2020 ◽  
Vol 16 (4) ◽  
pp. 359-375
Author(s):  
Som Sekhar Bhattacharyya ◽  
Surabhi Verma
Keyword(s):  
Corporate Social Responsibility ◽  
Civil Society ◽  
Social Responsibility ◽  
Stakeholder Engagement ◽  
Content Type ◽  
Civil Society Organisations ◽  
Study Results ◽  
Six Elements ◽  
Contextual Domain ◽  
Corporate Social

PurposeBusiness firms operate in society not only for market gains but also for generating positive social externalities. Civil society organisations (CSO) have helped society to develop across various spheres of influence. The concept of corporate social responsibility (CSR) ushered in an era wherein both business economic objectives as well as socio-environmental responsibilities of firms were prioritized simultaneously. The path of firms and CSOs intersected through CSR. In this work, the authors develop a typology on firm–CSO collaboration regarding CSR initiatives.Design/methodology/approachThe authors through a twin approach of systematic literature review (SLR) with qualitative study developed a categorization of collaborations between a firm and a CSO in the context of CSR engagements. Apart from the SLR, the authors undertook two focus group discussions (FGD) with CSR experts (engaged in firm–CSO collaboration). This was done with a semi-structured discussion agenda frame. The data were content analysed for thematic aspects. Thus, both SLR as well as FGD outputs were considered for the study results.FindingsThe authors found six elements in firm–CSO collaboration and seven archetypes of collaboration. The six elements were CSR action elements (CSRAE) consisting of CSR agenda (CSRA), CSR resources (CSRR), CSR capabilities (CSRC), CSR Pprocess (CSRP), CSR monitoring (CSRM) and CSR stakeholder engagement (CSRSE). The seven typologies were CSO as auditor , outsourcing of CSR , CSO-driven CSR, joint CSR, support to CSO for CSR ,guided support to CSO and coordinated CSR.Research limitations/implicationsDoty and Glick, (1994) had undertaken a seminal work on theory building based upon the unique method of application of typologies. Doty and Glick, (1994) elucidated how application of typologies could through a typology study enhance the scope and level for understanding and modelling in a contextual domain involving theory. This study was a step in this direction in the context of firm–CSO collaboration in the context of CSR initiatives.Practical implicationsThis study would help managers from both CSOs and business firms to comprehend in which sphere they were required to collaborate like in resource /capabilities deployment or in designing CSR agendas or CSR process or CSR monitoring or in stakeholder engagement during CSR management. This typology would enable managers to comprehend what would be the most suitable form of collaboration between a firm and a CSO for a specific CSR engagement.Originality/valueThis is one of the first studies that theorizes regarding firm–CSO collaboration in the context of CSR initiatives both in terms of the collaboration building block elements as well as typology presented.

The development of corporate social responsibility in accounting research: evidence from Indonesia

2019 ◽  
Vol 15 (5) ◽  
pp. 671-688
Author(s):  
Juniati Gunawan ◽  
SeTin SeTin
Keyword(s):  
Corporate Social Responsibility ◽  
Literature Review ◽  
Social Responsibility ◽  
Global Reporting Initiative ◽  
Future Research ◽  
Content Type ◽  
Accounting Research ◽  
Study Results ◽  
Csr Disclosure ◽  
Corporate Social

Purpose The purpose of this paper is to analyze accounting research developments in the area of corporate social responsibility (CSR) in Indonesia for the period 2012-2016. The focus of CSR literature review is on disclosures and not to examine CSR activities or programs. Design/methodology/approach This study applied a descriptive approach to provide evidence on the major variables that have been examined in CSR research and what is the measurement used to measure CSR disclosures. The CSR research development was traced through mapping articles published in the international journal with the subject of category accounting (Schimago Journal rank quartile Q3 and Q4), and national journal (national accredited accounting journals, as well as the proceedings of National Symposium on Accounting [NSA]). A total of 5,971 articles were reviewed and resulted in 31 Indonesian CSR articles in accounting which are dominated by quantitative methods (93.5 per cent), and as many as 28 articles were analyzed. Findings The analyses result showed that (1) 75 per cent of CSR research were in the areas of financial accounting and capital markets, followed by tax accounting and corporate governance; (2) The most widely used variable associated with CSR was financial performance; which (3) More than 80 per cent of the CSR research used annual reports as the source of data with only 19.23 per cent using sustainability reports; (4) 65.38 per cent of the CSR disclosure measurement referred to used other CSR disclosure lists, other than the Global Reporting Initiative (GRI). Research limitations/implications The study results are important as a basis for future studies to provide a platform for the analysis to cover the gap between CSR studies in the academic and business areas for not only Indonesia but also other countries. Comparative studies between countries will be essential for future research to provide empirical evidence on the development of CSR research in accounting fields. Practical implications The study provides comprehensive pictures in how CSR disclosures have been analyzed in academic area so that practitioners in business field are able to understand the results on which variables are associated with CSR. Further, the practitioners could enhance their CSR implementations and reports to gain the utmost benefits for their business. Originality/value This study is considered as the first CSR literature review analyzed in accounting research publications. As CSR topics have been emerging developed in many field of studies, reviewing this topic in the accounting area resulted interesting findings. These findings are useful for not only Indonesia but also other countries. Further, this study provides platform to fill many gaps for future research in the topic of CSR in accounting field.

scholarly journals Ownership types, corporate governance and corporate social responsibility disclosures

2019 ◽  
Vol 33 (1) ◽  
pp. 148-166 ◽  
Author(s):  
Ibrahem Alshbili ◽  
Ahmed A. Elamer ◽  
Eshani Beddewela
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Governance Structures ◽  
Fragile States ◽  
Content Type ◽  
Future Studies ◽  
Study Results ◽  
Corporate Social ◽  
Ownership Types

Purpose This study aims to examine the extent to which corporate governance structures and ownership types are associated with the level of corporate social responsibility disclosures (CSRD) in a developing country. Design/methodology/approach Multiple regression techniques are used to estimate the effect of corporate governance structures and ownership types on CSRD using a sample of Libyan oil and gas companies between 2009 and 2013. Findings First, the study results suggest that although the level of CSRD in Libya is low in comparison to its western counterparts, ownership factors have a significant positive influence on CSRD. Second, the authors find board meetings to have a positive impact on CSRD. However, the authors fail to find any significant effect of board size and presence of corporate social responsibility (CSR) committees on CSRD. Overall, the results support prior theoretical evidence that pressures exerted by the government and external stakeholders have a considerable influence in promoting firm-level CSRD activities, specifically as a legitimising mechanism in fragile states. Research limitations/implications First, this study is based on the annual reports, and it did not examine any other reports or other mass communication mechanism that companies’ management may use to disclose CSR information. Future studies might consider disclosures in other channels, if any, such as the internet, CSR reports, etc. Additionally, this study adopts the neo-institutional theory perspective. Future studies might integrate multi-theoretical lenses to offer a richer basis for understanding and explaining CSRD determinants. Originality/value This study contributes to the literature by first providing additional evidence for existing studies, which suggest that on average, better-governed companies are more liable to follow a more socially responsible agenda than poorly governed companies as a legitimising mechanism in fragile states. Also, this study overcomes a major weakness in existing Libyan studies, which have mainly used descriptive data.

The governance of corporate social responsibility

2014 ◽  
Vol 56 (2) ◽  
pp. 105-120 ◽  
Author(s):  
Bethel Uzoma Ihugba
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stakeholder Engagement ◽  
Design Methodology ◽  
Self Regulation ◽  
Content Type ◽  
Policy Perspective ◽  
Conceptual Paper ◽  
Corporate Social ◽  
New Framework

Purpose – This paper aims to examine the limitations of promoting corporate social responsibility (CSR) regulation and suggests a model for improving accountability in CSR practices through stakeholder engagement-based inclusive regulation framework that is effective, coherent and responsive. Design/methodology/approach – This conceptual paper uses desk-based research to analyse extant literature on the concept of regulation of CSR by looking at examples, benefits and limitations before proposing a framework for improving CSR regulation. Findings – The paper finds that the system of promoting CSR through self-regulation or introducing prescriptive regulation without sustainable stakeholder engagement is ineffective and inefficient. Originality/value – The paper is original in its development of a new framework of “Inclusive Regulation” as a strategy for limiting the shortcomings of prescriptive regulation and enhancing self-regulation as CSR tools. It thus contributes to both theoretical and policy perspective in the enhancement of prescriptive and self-regulation in CSR-regulation discourse.

The effect of corporate social responsibility transparency on corporate payout policies

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mohammad Hendijani Zadeh
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Reporting ◽  
Reporting Quality ◽  
Stock Repurchase ◽  
Dividend Payout ◽  
Content Type ◽  
Study Results ◽  
Data Points ◽  
Corporate Social

PurposeThis study explores whether a firm's environmental and social (E&S) transparency affects corporate payout policies having two forms of dividend payout and stock repurchase payout.Design/methodology/approachFocusing on a large sample of S&P 500 firms, and utilizing Tobit estimators, the author examines whether a firm's environmental transparency and social transparency affect the levels of each dividend payout and stock repurchase payout. Transparency reflects comprehensive scores compiled by Bloomberg, capturing both the quantity (in terms of the number of data points) and the quality (with respect to objective and industry-relevant data points) of verified E&S information attributed to a firm's E&S practices.FindingsThe findings demonstrate that transparency, both environmental and social, relates to higher corporate payouts (i.e. higher dividend payout and higher stock repurchase payout). These positive relationships are magnified for firms suffering from high information asymmetry, low financial reporting quality and for those with weak governance. Moreover, the author finds that dividend payout is more stable in high E&S transparent firms than in low E&S transparent firms. The study findings continue to hold after a battery of robustness and sensitivity checks such as alternative measures, specifications, estimators, use of the instrumental variable regression approach and mitigation of omitted variable biasResearch limitations/implicationsThe study findings suggest that investors' interests (demanding for high corporate payouts) and other stakeholders' interests (demanding for high E&S transparency) are not necessarily in conflict, and investors' demands can be met while maintaining commitment to high E&S transparency. In addition, the study results imply that higher E&S transparency complements higher corporate payouts and signals to the market both a firm's commitment to E&S transparency and its ability to have high corporate payouts. In this line, the study findings clarify the high value of E&S transparency screening in investors' decision-making process as such transparency leads to higher corporate payouts for investors (i.e. facilitating wealth transfer to shareholders). Finally, the study findings are relevant to standard setters and regulators who emphasize the importance of E&S transparency.Originality/valueBy integrating two distinct streams of literature on corporate finance and corporate social responsibility (CSR), the author introduces E&S transparency as a novel nonfinancial driver of corporate payout policies. Finally, the study findings are in line with the notion that firm transparency (reflected in E&S transparency) can be a crucial element in justifying a firm's corporate payout policies and, in an overall view, firm policies.

Corporate social responsibility diffusion by multinational subsidiaries in Indonesia: organisational dynamic and institutional effect

2016 ◽  
Vol 12 (1) ◽  
pp. 117-129 ◽  
Author(s):  
Melia Famiola ◽  
Siti Adiprigandari Adiwoso
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Annual Reports ◽  
Institutional Pressures ◽  
Food Manufacturing ◽  
Content Type ◽  
Field Level ◽  
Study Results ◽  
Food And Beverage ◽  
Corporate Social

Purpose – The purpose of this study is to explore the extent of relational and institutional pressures’ influence on both the motivation for and diffusion of corporate social responsibility (CSR) practices of multinational corporation (MNC) subsidiaries in the food industries in Indonesia. Design/methodology/approach – This study uses qualitative approach, and the data were collected by interviewing CSR managers and investigating the CSR practices and the annual reports of six subsidiaries of food-manufacturing MNCs in Indonesia. Findings – This study found that internal pressures within MNC organisations are the main drivers of their CSR practices. These finding were, then, refined to account for local cognitive and normative institutional pressures. It was also found that while regulation in a host country was critical to its subsidiary compliance, it did not contribute appreciably to the precise types of CSR practices. The (isomorphic) similarity of CSR patterns had less to do with the institutional pressures but more with sector- or field-level pressures in food manufacturing. Most MNC subsidiaries focused on issues such as agricultural or rural development (related to their supply chain) or health and nutrition (related to their core business). Research limitations/implications – This study focuses on a specific industrial sector (food and beverage manufacture); therefore, the isomorphic patterns could not be concluded as an influential effect of the institutional context of Indonesia; rather, they are due to sectoral- or field-level pressure in food and beverage manufacturing. To confirm this study results, a multi-sectoral involvement in future studies is suggested. Originality/value – This study uses organisational dynamics and institutional theory to explore CSR adoption in multinational subsidiaries in Indonesia.

Corporate social responsibility and employee engagement: can CSR help in redressing the engagement gap?

2017 ◽  
Vol 13 (2) ◽  
pp. 323-338 ◽  
Author(s):  
Richa Chaudhary
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Employee Engagement ◽  
Cultural Context ◽  
Linear Regression Analysis ◽  
Service Firms ◽  
Snowball Sampling ◽  
Content Type ◽  
Study Results ◽  
Corporate Social

Purpose This paper aims to examine the influence of employees’ corporate social responsibility (CSR) perceptions on their engagement level at work. In addition, the study looks into the contingencies of the relationship by proposing and examining gender as moderator of the proposed relationship. Design/methodology/approach The study sample consisted of 187 business professionals from both public and private sector manufacturing and service firms operating in India. The study uses a non-experimental correlational field study design. The data were collected with the help of self-administered questionnaires via both personal visits to the organizations and internet-based questionnaire using snowball sampling. Hierarchical linear regression analysis was used to test the study hypotheses. Findings The study results clearly underscore the potential of firm’s involvement in CSR activities in influencing the employee attitude and behaviour at work. However, the study findings failed to show any significant effect of interaction between CSR and gender on employee engagement. Practical implications Given the positive association of CSR with employee engagement irrespective of gender differences as reflected in the study results, CSR can actually be used across the organizations as tool for talent management. Originality/value The study bridges the macro-micro divide and addresses to the need for micro level research in CSR stream by examining the influence of CSR perceptions on work engagement level of employees. The study advances existing body of knowledge beyond developed Western economies by exploring the strategic value of CSR in India, which presents a unique cultural context to look at.

The corporate cuckoo in the neoliberal nest: reconnecting civil society with big business

2017 ◽  
Author(s):  
Bryn Jones
Keyword(s):  
Corporate Social Responsibility ◽  
Civil Society ◽  
Social Responsibility ◽  
Social Movement ◽  
Trade Unions ◽  
Corporate Accountability ◽  
Civil Society Organisations ◽  
Small Investors ◽  
The Uk ◽  
Corporate Social

As this book’s Introduction explains, corporations and their controllers have been the principal, organisational beneficiaries of neo-liberal ‘freedoms’. In his chapter Jones describes the abuses of their enhanced powers and the protest campaigns which this aggrandizement has generated from social movement and civil society organisations. Jones identifies the gradual shift in these campaigns from pressure for corporate social responsibility (CSR) to more radical demands for corporate accountability. After reviewing the reform proposals of these and other advocates, he isolates the shareholder ‘ownership’ as the Achilles heel of executive and therefore, corporate power; at least in the UK. He identifies relatively modest proposals to adopt Swedish-style accountability to investors; provided these reforms include a guaranteed role for the small investors which could include civil society representatives and ‘stakeholders’ such as trade unions. Reforms which could concretise the Polanyian forms of social re-embedding set out in O’Donnell’s and other chapters, particularly the Conclusion to this book.

Corporate social responsibility: is it an alternative to government?

2016 ◽  
Vol 7 (1) ◽  
pp. 26-38 ◽  
Author(s):  
Francis Xavier Dery Tuokuu ◽  
Kwesi Amponsah-Tawiah
Keyword(s):  
Sustainable Development ◽  
Corporate Social Responsibility ◽  
Civil Society ◽  
Social Responsibility ◽  
Multinational Corporations ◽  
Civil Society Organizations ◽  
Content Type ◽  
Conceptual Paper ◽  
The Government ◽  
Corporate Social

Purpose Corporate social responsibility (CSR) has gained global prominence in recent years. This is because businesses have seen the need to consider the interests of stakeholders not only to enhance their corporate image but also to live good neighbourly lives with the communities in which they operate. The purpose of this paper is to examine the value of engaging stakeholders and recommend multinational corporations not to take over the governance of countries in which they operate as a result of their financial muscle but to play complementary roles to help in the development of those countries. Although CSR is no longer new in Africa according to recent studies, it is suffering from identity crisis, as it has been used generally and severally to refer to different issues. This conceptual paper discusses the notion of CSR practice in Africa and the major issues and debates around it. It looks at the role of government and civil society organisations that are at the forefront playing watchdog and vigilante roles for the benefit of the society. Design/methodology/approach This is a conceptual paper. Findings The paper argues that business and society cannot exist without working together and that responsible business is key to sustainable development. It traces the roots of CSR and the emergence of the concept. It advises that what is required in Africa is for the media and civil society organizations to play watchdog and vigilante roles in ensuring that businesses are socially responsible, accountable and transparent. If governments and businesses are transparent and accountable, then the citizens become the greatest beneficiary. The profit margins of businesses will also increase and there will be sustainable development. The paper also indicates that the concept of CSR is gaining grounds in Africa and is no longer new as indicated by previous studies. It recommends that Africa should have its own CSR programmes designed to fit into the African setting. The paper examines the major issues and debates on CSR and concludes that any attempt to introduce uniform laws to ensure responsible business operations universally will not work as situations differ from country to country. The overreliance on corporate entities, particularly Multinational corporations (MNCs) and transnational corporation (TNCs), for the direct development of African economies is not sustainable, as these corporate entities cannot continue to fulfil these obligations meant for the development of infrastructure and still be expected to provide basic amenities for communities under the guise of fulfilling CSR. This process of national development is unsustainable. Originality/value The paper recommends a multi-stakeholder approach in designing and implementing CSR programmes. The government, civil society, community and the company should collaborate and constantly have stakeholder engagements as that are the only way of attaining a win-win benefit. MNCs and TNCs should see the government and other stakeholders as partners in development and not lord it over them as a result of their financial muscle. It is recommended that more research work be done in CSR education in Africa. This is to enable business operators and communities understand the true meaning of CSR and to know that the concept goes beyond philanthropy or donations. It will also help them understand that the concept goes beyond community relations to include issues such as human rights, child labour, environmental governance and corporate tax among others.

scholarly journals Stakeholder interactions and corporate social responsibility (CSR) practices

2018 ◽  
Vol 32 (1) ◽  
pp. 26-54 ◽  
Author(s):  
Obby Phiri ◽  
Elisavet Mantzari ◽  
Pauline Gleadle
Keyword(s):  
Corporate Social Responsibility ◽  
Civil Society ◽  
Social Responsibility ◽  
The State ◽  
Copper Mining ◽  
Mining Sector ◽  
Content Type ◽  
Key Stakeholders ◽  
Stakeholder Interactions ◽  
Corporate Social

Purpose The purpose of this paper is to critically explore the interactions of key stakeholders and their impact upon corporate social responsibility (CSR) practices in the Zambian copper mining sector. In particular, the authors examine the power dynamics that emerge in the stakeholder interactions. Design/methodology/approach The authors analyse the stakeholder interactions based on the varying degrees of stakeholder salience and critical collaboration potential, and draw on rich evidence from 43 interviews with multiple stakeholders involved in CSR in the Zambia mining sector. Findings This paper finds stark power asymmetries in the relationship between the state, the civil society and mining companies which are exacerbated by a number of factors, including divisions within these key stakeholders themselves. Apart from power imbalances within and between stakeholders, the potential for critical collaboration at the local level is further challenged by the lack of commonly accepted social and environmental frameworks, transparency and accountability of the leadership of stakeholder groups. However, despite these power asymmetries some limited agency is possible, as civil society in particular co-opts previously dormant stakeholders to increase its own salience and, more importantly, that of the state. Originality/value This paper contributes to the literature on the key stakeholders’ interactions shaping CSR in developing countries by exploring these issues in a critical industry, the Zambian copper mining sector, on which the state economy is so heavily dependent.

Are the corporate social responsibility matters based on good intentions or false pretences? An empirical study of the motivations behind the issuing of CSR reports by UK companies

2007 ◽  
Vol 7 (2) ◽  
pp. 136-147 ◽  
Author(s):  
Samuel O. Idowu ◽  
Ioanna Papasolomou
Keyword(s):  
Corporate Social Responsibility ◽  
Public Relations ◽  
Social Responsibility ◽  
Business Managers ◽  
Content Type ◽  
The Social ◽  
Study Results ◽  
Corporate Social ◽  
Empirical Methodology ◽  
Two Sectors

PurposeThis paper documents the motivations of modern corporations in issuing corporate social responsibility (CSR) reports to their stakeholders. It further demonstrates why these entities have suddenly become more moral or ethical.Design/methodology/approachAn empirical methodology was used to gather and analyse the required information from companies drawn from two sectors of the capital market.FindingsThe study results suggest that UK companies have different reasons for issuing CSR reports, for instance; in response to an increasing number of stakeholders requesting information on CSR, companies believe that doing so is good for business, to derive positive public relations benefits, to comply with the government's request for them to issue information on CSR, etc.Originality/valueInformation on corporate entities' CSR activities is considered to be valuable by both academic researchers and business managers as it provides a working framework on which future studies can be based. In addition, it improves understanding of the social obligations which corporate entities owe to their stakeholders and society in general.

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