Haven‐Sent? Tax Havens, Corporate Social Irresponsibility and the Dark Side of Family Firm Internationalization

2021 ◽  
Author(s):  
Yama Temouri ◽  
Giulio Nardella ◽  
Chris Jones ◽  
Stephen Brammer
Keyword(s):  
Family Firm ◽  
Dark Side ◽  
Tax Havens ◽  
Firm Internationalization ◽  
Corporate Social Irresponsibility ◽  
Corporate Social

Toward a Theoretical Framework of Corporate Social Irresponsibility: Clarifying the Gray Zones Between Responsibility and Irresponsibility

2021 ◽  
pp. 000765032110159
Author(s):  
Cynthia E. Clark ◽  
Marta Riera ◽  
María Iborra
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Theoretical Framework ◽  
Conceptual Clarity ◽  
Corporate Social Irresponsibility ◽  
Corporate Social

In this conceptual article, we argue that defining corporate social responsibility (CSR) and corporate social irresponsibility (CSI) as opposite constructs produces a lack of clarity between responsible and irresponsible acts. Furthermore, we contend that the treatment of the CSR and CSI concepts as opposites de-emphasizes the value of CSI as a stand-alone construct. Thus, we reorient the CSI discussion to include multiple aspects that current conceptualizations have not adequately accommodated. We provide an in-depth exploration of how researchers define CSI and both identify and analyze three important gray zones between CSR and CSI: (a) the role of harm and benefit, (b) the role of the actor and intentionality, and (c) the role of rectification. We offer these gray zones as factors contributing to the present lack of conceptual clarity of the term CSI, as a concept in its own right, leading to difficulties that researchers and managers experience in categorizing CSI acts as distinct from CSR.

scholarly journals Socially Irresponsible Corporations and Choices of Consumers: Altruism, Retaliation, or Demand for Reparation?

2018 ◽  
Vol 10 (2) ◽  
pp. 47
Author(s):  
Bryan H. Chen ◽  
Mei-Hua Chen ◽  
Pei-Ni Tai
Keyword(s):  
Corporate Social Irresponsibility ◽  
Corporate Social ◽  
The Relationship

In this study we investigate consumers’ perceptions regarding corporate social irresponsibility (CSiR), perceived betrayal, and punishment behaviors (altruistic, retaliatory and demand for reparation behavior). This article examined empirically the relationship between CSiR and punishment behaviors with perceived betrayal as a moderator via PLS-SEM and PROCESS. The results supported three main hypotheses (a) consumers’ CSiR perception positively predicted their altruistic, retaliatory and demand for reparation behaviors as well as feelings of perceived betrayal; (b) Consumers’ feelings of perceived betrayal positively influenced their altruistic, retaliatory and demand for reparations behaviors; (c) Consumers’ feelings of perceived betrayal mediated the relationship between CSiR and punishment behaviors. Findings suggest that once consumers perceived CSiR events, they tend to perform punishment behaviors to penalize socially irresponsible corporations.

How Media Coverage of Corporate Social Irresponsibility Increases Financial Risk

2017 ◽  
Vol 38 (11) ◽  
pp. 2266-2284 ◽  
Author(s):  
Julian F. Kölbel ◽  
Timo Busch ◽  
Leonhardt M. Jancso
Keyword(s):  
Media Coverage ◽  
Financial Risk ◽  
Corporate Social Irresponsibility ◽  
Corporate Social
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