Organizational attention to corporate social responsibility and corporate social performance: the moderating effects of corporate governance

2016 ◽  
Vol 25 (4) ◽  
pp. 386-399 ◽  
Author(s):  
Xiaoping Zhao ◽  
Shouming Chen ◽  
Chan Xiong
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Corporate Social Performance ◽  
Social Performance ◽  
Moderating Effects ◽  
Organizational Attention ◽  
Corporate Social

Corporate governance, corporate social responsibility and corporate performance

2010 ◽  
Vol 16 (5) ◽  
pp. 641-655 ◽  
Author(s):  
Chi-Jui Huang
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Corporate Social Performance ◽  
Positive Impact ◽  
Social Performance ◽  
Outside Directors ◽  
Asian Economy ◽  
Corporate Social

AbstractPrevious research has analyzed and debated corporate governance (CG) and corporate social responsibility (CSR) independently. This paper aims to empirically explore the interrelationship between CG, CSR, financial performance (FP) and Corporate Social Performance (CSP) using a sample of 297 electronics companies operating in Taiwan, a newly industrialized Asian economy. The results show that a CG model which includes independent outside directors and which has specific ownership characteristics has a significantly positive impact on both FP and CSP, whereas FP itself does not influence CSP. The presence of independent outside directors in the firm has the greatest impact on the social performance of the firm's worker, customer, supplier, community and society dimensions. Government shareholders enhance a firm's social performance extraordinarily because government shareholders will be more likely to request that companies fulfill their social responsibilities. Only government shareholders positively and significantly relate to a firm's environmental performance. Furthermore, foreign institutional stockholders help to increase worker and supplier performance by paying more attention to employee policies and supply chain relationships. Finally, independent outside directors, foreign institutional stockholders and domestic financial institutional stockholders are shown to improve financial performance.

Corporate governance, corporate social responsibility and corporate performance

2010 ◽  
Vol 16 (5) ◽  
pp. 641-655 ◽  
Author(s):  
Chi-Jui Huang
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Corporate Social Performance ◽  
Positive Impact ◽  
Social Performance ◽  
Outside Directors ◽  
Asian Economy ◽  
Corporate Social

AbstractPrevious research has analyzed and debated corporate governance (CG) and corporate social responsibility (CSR) independently. This paper aims to empirically explore the interrelationship between CG, CSR, financial performance (FP) and Corporate Social Performance (CSP) using a sample of 297 electronics companies operating in Taiwan, a newly industrialized Asian economy. The results show that a CG model which includes independent outside directors and which has specific ownership characteristics has a significantly positive impact on both FP and CSP, whereas FP itself does not influence CSP. The presence of independent outside directors in the firm has the greatest impact on the social performance of the firm's worker, customer, supplier, community and society dimensions. Government shareholders enhance a firm's social performance extraordinarily because government shareholders will be more likely to request that companies fulfill their social responsibilities. Only government shareholders positively and significantly relate to a firm's environmental performance. Furthermore, foreign institutional stockholders help to increase worker and supplier performance by paying more attention to employee policies and supply chain relationships. Finally, independent outside directors, foreign institutional stockholders and domestic financial institutional stockholders are shown to improve financial performance.

scholarly journals Scientometric Analysis of Corporate Social Responsibility, Corporate Social Performance and Financial Performance Based on Corporate Governance

2020 ◽  
Vol 214 ◽  
pp. 03014
Author(s):  
Chung-Lien Pan ◽  
Lin Yu ◽  
Zhuoshan Lin ◽  
Jialong Li ◽  
Yu-Chun Pan
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Corporate Social Performance ◽  
Social Performance ◽  
Research Direction ◽  
Future Research ◽  
Scientometric Analysis ◽  
Future Research Direction ◽  
Corporate Social

The economic growth and social responsibility of the company have become hot topics of concern to society. Fulfilling a company’s obligations of social responsibility can establish a good corporate image and benefit the company’s long-term development. Tracking the research fronts in this field can help to understand the hotspots that scholars pay attention to and fill the gaps in the field. We used the scientometric analysis to explore corporate governance research from 1987 to 2020 based on the Web of Science (WoS) database. Our research shows that corporate social responsibility focus on topics such as sustainability, social responsibility, and shareholders, and financial performance will be more skewed towards financial crisis, company value, and other research. The main publications are the Journal of Business Ethics and Corporate Governance-An International Review. The increase in the number of publications and citations reflects the strong interest of scholars in this research area. In this area, the organizations of developed countries are dominant, especially the United States, and China has the largest number of funding agencies, suggests that the economic powers are paying more attention to the literature on economic management. However, corporate social performance articles are relatively small, and strengthening this area can become a future research direction. strengthening this area can become a future research direction.

Using Corporate Social Responsibility as a Public Relations Tool in Reputation Management

2017 ◽  
pp. 168-186
Author(s):  
Vera Harludi
Keyword(s):  
Corporate Social Responsibility ◽  
Literature Review ◽  
Public Relations ◽  
Social Responsibility ◽  
Corporate Reputation ◽  
Corporate Social Performance ◽  
Corporate Citizenship ◽  
Social Performance ◽  
Reputation Management ◽  
Corporate Social

This chapter delves into the subject of corporate social responsibility, its relations, and how it affects corporate reputation. The literature review presents a brief history of CSR and sheds light into the role of business ethics, corporate governance, corporate citizenship, and corporate social performance with a specific focus on companies' approaches towards CSR; motivations for company to invest in CSR; and corporate reputation. While the literature review will wrap up with arguments for and against CSR, this chapter will provide a brief outlook on CSR practices in Turkey.

Corporate Social Responsibility, Irresponsibility, and Citizenship

2021 ◽  
pp. 830-846
Author(s):  
Duane Windsor
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Corporate Social Performance ◽  
Corporate Citizenship ◽  
Social Performance ◽  
Field Work ◽  
Future Research ◽  
Business And Society ◽  
Key Issues ◽  
Corporate Social

This article explains the three related conceptions of corporate social responsibility (CSR), corporate social irresponsibility (CSiR), and corporate citizenship. The three conceptions involve different approaches for answering the overarching question of the appropriate relationship between “business and society”. The article lays out the basics of the three conceptions; and contrasts economic, ethical, and strategic perspectives on these three conceptions. The article connects the three conceptions to corporate social performance (CSP), corporate governance, and stakeholder theory. The author provides the reader with a guide to the extant literature in a way that will facilitate further exploration into key issues. The author proposes some recommendations and solutions for addressing key problems in the field; and suggests future research directions. The article emphasizes key contributions to the development of the field. Work of important authors such as A. B. Carroll, Milton Friedman, Michael E. Porter, and Donna J. Wood among others receives attention.

What do we know about corporate social responsibility research? a content analysis

2016 ◽  
Vol 35 (1) ◽  
pp. 1-16 ◽  
Author(s):  
Shuo Wang ◽  
Yuhui Gao
Keyword(s):  
Corporate Social Responsibility ◽  
Content Analysis ◽  
Social Responsibility ◽  
Adolescent Development ◽  
Corporate Social Performance ◽  
Social Performance ◽  
Upward Trend ◽  
Corporate Context ◽  
Research Themes ◽  
Corporate Social

AbstractUsing content analysis, the objectives of the current study are: (1) to provide a systematic review of the corporate social responsibility (CSR) literature, (2) to examine underlying trends in CSR research, (3) to identify milestones in the development of CSR research, and (4) to clarify and categorise the structure of CSR studies. An examination of 774 selected CSR articles shows a significant upward trend in the volume of CSR publications, particularly in the 2000s. Among these articles, 122 papers from leading academic journals are further analysed to classify and label the development stages of CSR research as: incubation, exploration, adolescent development and relative maturity stages. Our findings also reveal five major CSR research themes: concepts and reviews, corporate context, CSR-related strategy, corporate reputation and the linkage between corporate social performance (CSP) and corporate financial performance (CFP). The paper concludes with suggestions for future CSR research.

scholarly journals The Effect of Corporate Visibility on Corporate Social Responsibility

2019 ◽  
Vol 11 (13) ◽  
pp. 3698 ◽  
Author(s):  
Frank Li ◽  
Taylor Morris ◽  
Brian Young
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Size ◽  
Positive Relationship ◽  
Corporate Social Performance ◽  
Social Performance ◽  
Mediating Effect ◽  
The Public ◽  
Corporate Social ◽  
The Relationship

Outside of direct ownership, the general public may feel it is an implicit stakeholder of a firm. As the public becomes more vested in a firm’s actions, the firm may be more likely to engage in Corporate Social Responsibility (CSR) activities. We proxy for the public’s stake in a firm with public visibility. Based on 3400 unique newspaper publications from 1994–2008, we measure visibility for the S&P 500 firms with the frequency of print articles per year concerning the firm. We find that visibility has a signficant, positive relationship with the CSR rating. Evidence also suggests this relationship may be causal and working in one direction, from visibility to CSR. While the existing literature provides other factors that influence CSR, visibility proves to have the most significant impact when tested alongside those other factors. Visibility also has a mediating effect on the relationship between CSR rating and firm size. CSR rating and firm size relate negatively for the lowest visibility firms and positively for the highest. This paper provides strong evidence that visibility is an important factor to consider for studies on corporate social performance.

Systemic corporate social responsibility: micro-to-macro transitions, collective outcomes and self-regulation

2016 ◽  
Vol 12 (2) ◽  
pp. 209-227 ◽  
Author(s):  
Brent D. Beal ◽  
Cristina Neesham
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Corporate Social Performance ◽  
Corporate Citizenship ◽  
Social Performance ◽  
Self Regulation ◽  
System Level ◽  
Content Type ◽  
Management Approaches ◽  
Corporate Social

Purpose The purpose of this paper is to call attention to the need to revitalize the systemic nature of corporate social responsibility (CSR) and offer some suggestions about how this might be accomplished. The authors introduce the concept of systemic CSR and associate it with micro-to-macro transitions, the need to make systemic objectives explicit and the responsibility of system participants to regulate their behavior to contribute to these outcomes. Design/methodology/approach The authors comment, from a systemic perspective, on four different management approaches to CSR – shareholder value, corporate social performance, stakeholder theory and corporate citizenship. Three general systemic principles that participants can use as decision-making guides are a focus on value creation, ongoing assessment of collective outcomes and reflective engagement in the aggregation process. Findings The authors observe that businesses routinely demonstrate their ability to think in systemic terms in strategic contexts that require it. If businesses can address systemic issues in these contexts, then they can also apply systemic logic in furtherance of collective (or system-level) objectives. Originality/value The authors propose an approach to CSR that emphasizes micro-to-macro transitions, the need to make systemic objectives explicit and the responsibility of system participants to regulate their behavior to contribute to these desired objectives. Systemic CSR is unique in its explicit focus on the micro-to-macro transition (i.e. the process of aggregation), systemic objectives and the need to actively insource responsibility for contribution to the realization of those objectives.

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.

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