scholarly journals Corporate social responsibility (CSR) communication and small and medium sized enterprises: The governmentality dilemma of explicit and implicit CSR communication

2019 ◽  
Vol 72 (12) ◽  
pp. 1920-1947 ◽  
Author(s):  
Mette Morsing ◽  
Laura J Spence
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Dark Side ◽  
Csr Communication ◽  
Csr Reporting ◽  
Great Thing ◽  
Identity Disruption ◽  
Explicit Csr ◽  
Corporate Social ◽  
The Impact

Businesses that promote corporate social responsibility (CSR) through their supply chains by requiring their suppliers to report on and otherwise communicate their CSR are doing a great thing, aren’t they? In this article, we challenge this assumption by focusing on the impact on small and medium sized enterprise (SME) suppliers when their large customer firms pressurize them to make their implicit CSR communication more explicit. We expose a ‘dark side’ to assumed improvements in CSR reporting within a supply chain. We present a conceptual framework that draws on previous research on communication constitutes organization (CCO) theory, implicit and explicit CSR, and Foucault’s governmentality. We identify and discuss the implications of three resulting dilemmas faced by SMEs: authenticity commercialization, values control and identity disruption. The overarching contribution of our article is to extend theorizing on CSR communication and conceptual research on CSR in SME suppliers (small business social responsibility). From a practice and policy perspective, it is not ultimately clear that promoting CSR reporting among SMEs will necessarily improve socially responsible practice.

scholarly journals Corporate Social Responsibility Disclosure: Responding to Investors’ Criticism on Social Media

2021 ◽  
Vol 18 (14) ◽  
pp. 7396
Author(s):  
Yuming Zhang ◽  
Fan Yang
Keyword(s):  
Social Media ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Social Issues ◽  
Media Criticism ◽  
Csr Communication ◽  
Depth Analysis ◽  
Csr Disclosure ◽  
Corporate Social ◽  
The Impact

Companies use corporate social responsibility (CSR) disclosures to communicate their social and environmental policies, practices, and performance to stakeholders. Although the determinants and outcomes of CSR activities are well understood, we know little about how companies use CSR communication to manage a crisis. The few relevant CSR studies have focused on the pressure on corporations exerted by governments, customers, the media, or the public. Although investors have a significant influence on firm value, this stakeholder group has been neglected in research on CSR disclosure. Grounded in legitimacy theory and agency theory, this study uses a sample of Chinese public companies listed on the Shanghai Stock Exchange to investigate CSR disclosure in response to social media criticism posted by investors. The empirical findings show that investors’ social media criticism not only motivates companies to disclose their CSR activities but also increases the substantiveness of their CSR reports, demonstrating that companies’ CSR communication in response to a crisis is substantive rather than merely symbolic. We also find that the impact of social media criticism on CSR disclosure is heterogeneous. Non-state-owned enterprises, companies in regions with high levels of environmental regulations, and companies in regions with local government concern about social issues are most likely to disclose CSR information and report substantive CSR activities. We provide an in-depth analysis of corporate CSR strategies for crisis management and show that crises initiated by investors on social media provide opportunities for corporations to improve their CSR engagement.

Mandatory corporate social responsibility in India: reporting reality, issues and way forward

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Pawan Taneja ◽  
Ameeta Jain ◽  
Mahesh Joshi ◽  
Monika Kansal
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Mandatory Reporting ◽  
Content Type ◽  
Csr Reporting ◽  
Reporting Requirements ◽  
Expectation Gap ◽  
The Government ◽  
Corporate Social ◽  
The Impact

Purpose Since 2013, the Indian Companies Act Section 135 has mandated corporate social responsibility (CSR) reporting by Indian central public sector enterprises (CPSEs). CSR reporting is regulated by multiple Government of India ministerial agencies, each requiring different formats and often different data. This study aims to understand the impact of these multiple regulatory bodies on CSR reporting by Indian CPSEs; evaluate the expectation gap between regulators and the regulated; and investigate the compliance burden on CPSEs. Design/methodology/approach An interview-based approach was adopted to evaluate the perspectives of both regulators and regulated CPSEs on the impact of the new regulations on CSR reporting quality. The authors use the lens of institutional theory to analyse the findings. Findings Driven by coercive institutional pressures, CPSEs are overburdened with myriad reporting requirements, which significantly negatively impact CPSEs’ financial and human resources and the quality of CSR activity and reports. It is difficult for CPSEs to assess the actual impact of their CSR activities due to overlapping with activities of the government/other institutions. The perceptions of regulators and the regulated are divergent: the regulators expect CPSEs to select more impactful CSR projects to comply with mandatory reporting requirements. Originality/value The findings of this study emphasise the need for meaningful dialogue between regulators and the regulated to reduce the expectation gap and establish a single regulatory authority that will ensure that the letter and spirit of the law are followed in practice and not just according to a tick-box approach.

The impact of existence of royal family directors on corporate social responsibility reporting: a servant leadership perspective

2019 ◽  
Vol 15 (1) ◽  
pp. 120-136 ◽  
Author(s):  
Abdulsamad Alazzani ◽  
Yaseen Aljanadi ◽  
Obeid Shreim
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Servant Leadership ◽  
Leadership Theory ◽  
Royal Family ◽  
Content Type ◽  
Csr Reporting ◽  
Family Leadership ◽  
Corporate Social ◽  
The Impact

PurposeDrawing on servant leadership theory, this study aims to investigate whether the presence of royal family members on boards of directors impacts corporate social responsibility (CSR) reporting.Design/methodology/approachCSR scores from a Bloomberg database are used and royal family data are collected from annual reports. The required analyses to test the hypotheses of this study have been performed.FindingsThe findings demonstrate a positive relationship between the presence of royal family directors and CSR reporting.Originality/valueThis study seeks to contribute to the literature on servant leadership theory and CSR by highlighting the impact of royal family directors on CSR reporting. This study may also contribute to an understanding of royal family leadership as a predictor of CSR reporting.

scholarly journals Board and corporate social responsibility disclosure of multinational corporations

2019 ◽  
Vol 27 (1) ◽  
pp. 77-98 ◽  
Author(s):  
Hanh Thi Song Pham ◽  
Hien Thi Tran
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Multinational Corporations ◽  
Board Independence ◽  
Content Type ◽  
Csr Reporting ◽  
The One ◽  
Csr Disclosure ◽  
Corporate Social ◽  
The Impact

Purpose This paper aims to investigate the effects of board model and board independence on corporate social responsibility (CSR) disclosure of multinational corporations (MNCs). Design/methodology/approach The authors developed an empirical model in which CSR disclosure is the dependent variable and board model (two-tier vs one-tier), board independence (a proportion of independent directors on a board) and the interaction variable of board model and board independence together with several variables conventionally used as control variables are independent variables. The authors collated the panel dataset of 244 Fortune World’s Most Admired (FWMA) corporations from 2005 to 2011 of which 117 MNCs use the one-tier board model, and 127 MNCs use the two-tier board model from 20 countries. They used the random-effect regression method to estimate the empirical models with the data they collated and also ran regressions on the alternative models for robustness check. Findings The authors found a significantly positive effect of a board model on CSR disclosure by MNCs. Two-tier MNCs tend to reveal more CSR information than one-tier MNCs. The results also confirm the significant moderating impact of board model on the effect of board independence on CSR disclosure. The effect of board independence on CSR disclosure in the two-tier board MNCs tends to be higher than that in the one-tier board MNCs. The results do not support the effect of board independence on CSR disclosure in general for all types of firms (one-tier and two-tier board). The impact of board independence on CSR disclosure is only significant in two-tier board MNCs and insignificant in one-tier board MNCs. Practical implications The authors advise the MNCs who wish to improve CSR reporting and transparency to consider the usage of two-tier board model and use a higher number of outside directors on board. They note that once a firm uses one-tier model, number of IDs on a board does not matter to the level of CSR disclosure. They advise regulators to enforce an application of two-tier board model to improve CSR reporting and transparency in MNCs. The authors also recommend regulators to continue mandating publicly traded companies to include more external members on their boards, especially for the two-tier board MNCs. Originality/value This paper is the first that investigates the role of board model on CSR disclosure of MNCs.

Apparel firms’ corporate social responsibility communications

2015 ◽  
Vol 28 (1) ◽  
pp. 37-55 ◽  
Author(s):  
Hongjoo Woo ◽  
Byoungho Jin
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Social Issues ◽  
Content Type ◽  
Csr Communication ◽  
Study Approach ◽  
Csr Reporting ◽  
The Usa ◽  
Managerial Implications ◽  
Corporate Social

Purpose – Corporate social responsibility (CSR) communication is a strategy to address companies’ goodwill to the society. Based on the institutional theory suggesting the influence of environmental factors of companies’ country-of-origins on their marketing practices, the purpose of this paper is to explore and compare the CSR communication practices of apparel firms from different countries. Design/methodology/approach – As a case study approach, this study investigates six apparel firms’ CSR communication disclosures on the official websites using a content analysis method and the Global Reporting Initiative’s categorial CSR reporting guidelines. Findings – Findings revealed that the six firms’ CSR communication adoption levels and focusses varied; the USA firms largely focussed on labor issues, while the European firms focussed on environmental issues and the Asian firms centered on social issues. Research limitations/implications – Although this study has limitations that pertain to case studies in general, this study provides academic contributions to the literature and managerial implications about different CSR focusses and communication activities across countries. Originality/value – CSR is especially important for the apparel business that highly involves social issues such as labor-intensive production. However, limited research showed how apparel firms are actually communicating CSR. This study was one of the early attempts on this topic.

Corporate Social Responsibility (CSR) Reporting and Seeking Legitimacy of Māori Communities

2017 ◽  
pp. 123-146
Author(s):  
Paul George Holland ◽  
Ozan Nadir Alakavuklar
Keyword(s):  
Corporate Social Responsibility ◽  
Mixed Methods ◽  
New Zealand ◽  
Social Responsibility ◽  
Mixed Methods Approach ◽  
Csr Communication ◽  
Csr Reporting ◽  
Aotearoa New Zealand ◽  
Corporate Social ◽  
Energy Companies

The purpose of this study is to understand whether the seeking of legitimacy from Maori communities by Aotearoa New Zealand energy companies is a historical consistent practice or a result of a proposal of privatization. Corporate Social Responsibility (CSR) reports of four different State Owned Enterprises are analyzed longitudinally beginning from 2008 to 2013 with a mixed methods approach. It is found that the NZ energy sector doesn't have a common approach in how it communicates with Maori stakeholders but rather that each organization tailors its interaction with Maori communities based on the circumstances each individual organization is in. The study contributes to research concerning the use of content related to Maori and Maori indigenous values in CSR communication as well as to that research investigating how organizations respond to potential threats to their legitimacy through the use of CSR communication in Aotearoa New Zealand context.

Corporate social responsibility reporting practices in banking companies in Bangladesh

2015 ◽  
Vol 13 (2) ◽  
pp. 200-225 ◽  
Author(s):  
Md. Hafij Ullah ◽  
Mohammad Afjalur Rahman
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Banking Sector ◽  
Annual Report ◽  
Regulatory Change ◽  
Content Type ◽  
Reporting Practices ◽  
Csr Reporting ◽  
Corporate Social ◽  
The Impact

Purpose – This paper aims to provide a deeper understanding of the nature and extent of corporate social responsibility (CSR) reporting in the annual report by banking companies in Bangladesh, identify the impact of regulatory change on CSR reporting and examine whether there is any relationship between the extent of CSR reporting and bank characteristics. CSR movement and CSR reporting practices by financial sector have gathered great momentum in recent years. Banking sector is in the leading position in discharging CSR reporting. Design/methodology/approach – The sample composed of all the 30 banking companies enlisted in Dhaka Stock Exchange (DSE), and the study used content analysis approach for systematic categorization and analysis of the contents reported in the annual report. A total of 97 CSR items classified into seven classes were selected through a relevant literature review, as the expected items and average, standard deviation, coefficient of variation, percentage and correlation, etc. were used as the tools of analysis. SPSS software version 19.0 was used to analyze the data. An ordinary least square (OLS) regression model is fitted to the data for assessing the effect of independent variables on total CSR reporting score. Findings – The study found that the extent of CSR reporting in banking companies in Bangladesh varies from 27.84 to 65.98 per cent, and on an average, they report 47.39 per cent of the expected CSR items in annual report. It is also observed that banking companies in Bangladesh emphasized on linguistic or written form than charts, graphs or pictures in reporting CSR activities to their stakeholders, and the study found no significant influence of the selected bank characteristics on the extent of CSR reporting. Moreover, the study observed significant impact of regulatory change on nature and extent of CSR reporting. Research limitations/implications – The study considered all the listed commercial banking companies in Bangladesh, and the annual report of 2011 was taken as the main source of data. Social implications – Among others, the implications of the study include the following. Banking companies are expected to get a real scenario of CSR reporting of the banking sector in Bangladesh and banking companies with poor CSR contribution expected to be motivated for contributing more in CSR activities. Government and other regulatory bodies can also get detailed information regarding CSR reporting practices for formulating guidelines in this regard. Originality/value – This empirical study on the determinants of extent of CSR reporting using a larger number of expected CSR items contributes toward a better understanding of the CSR reporting practices of the banking companies in Bangladesh. The study used a new independent variable “CSR Expenditure” in justifying its influence on CSR reporting and identified the impact of regulatory change on CSR reporting. The study expects contributing in the enactment of more regulatory requirements for bringing the CSR reporting into a certain framework and encouraging in more CSR reporting in Bangladesh.

scholarly journals Impact of Women and Independent Directors on Corporate Social Responsibility and Financial Performance: Empirical Evidence from an Emerging Economy

2021 ◽  
Vol 13 (11) ◽  
pp. 6053
Author(s):  
Chenxi Wang ◽  
Xincai Deng ◽  
Susana Álvarez-Otero ◽  
Muhammad Safdar Sial ◽  
Ubaldo Comite ◽  
...  
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Regression Model ◽  
Financial Performance ◽  
Emerging Economy ◽  
Independent Directors ◽  
Executive Directors ◽  
Csr Reporting ◽  
Corporate Social ◽  
The Impact

The purpose of our study is to investigate the impact of women and independent directors on corporate social responsibility and financial performance. We use the fixed effect regression model as a baseline methodology. The data set includes information from 2010 to 2019 regarding Chinese non-financial companies, from which we use yearly information. The RSK rating is used for the assessment of corporate social responsibility reporting, ranging from 0 to 100, and other data are taken from the China stock market and accounting research (CSMAR) database. We use a two-stage least square (TSLS) regression model to control the possible problem of endogeneity. The empirical results show that gender diversity in boards significantly and positively affects CSR reporting. We do not find an effect due to non-executive directors on CSR reporting. The presence of non-executive directors on a board is mostly trivial in the case of China, as they do not have much influence with regard to decision making, especially related to CSR reporting. The control variables, such as board size, board member meeting frequency and leverage, are also found to have a significant effect on CSR reporting. Therefore, our results add a new aspect to the emerging literature on CSR reporting, especially in China. Furthermore, our results are robust with regard to the alternative variables under consideration. Our study has important implications. Our research enriches the existing literature on CSR and highlights the importance of female and independent directors having an impact on decisions related to the increased reporting of CSR activities. Our study contributes to the existing literature by presenting a pioneering investigation of the effect of female and independent directors on CSR reporting, as well as shedding light on the relationship in the context of an emerging economy.

scholarly journals Examining the practice of corporate social responsibility (CSR) in Sub-Saharan Africa

2014 ◽  
Vol 12 (1) ◽  
pp. 723-731 ◽  
Author(s):  
Renitha Rampersad ◽  
Chris Skinner
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Sub Saharan Africa ◽  
African Countries ◽  
Csr Reporting ◽  
Level Of Economic Development ◽  
Sub Saharan ◽  
Corporate Social ◽  
The Impact ◽  
Economic And Social Impacts

In this study, we will examine the way in which CSR is conceptualised by various scholars along with the realities of its implementation on the ground in specific African countries. The key objectives of this paper are therefore; to extend the discussion of Corporate Social Responsibility (CSR) by providing insight into the effect that the level of economic development may have on CSR and the impact this may have on the practice of CSR amongst leading companies in Sub-Saharan Africa. The paper will focus on discovering the similarities and differences in policies, procedures and practices in the region as a whole. In order to help shed some light on these issues, this article explores how leading companies report on CSR in five Sub-Saharan countries (Ghana, Nigeria, Cameroon, Kenya, and South Africa). Our analysis of company information reveals that opportunities are widely appreciated and that most companies report on their economic and social impacts. However, CSR reporting is fairly generic, and the specific context seems to bear only a limited influence on the type of CSR activities undertaken

The impact of readability of corporate social responsibility information on credibility as perceived by generalist versus specialist readers

2019 ◽  
Vol 10 (3) ◽  
pp. 570-591 ◽  
Author(s):  
Sophie Hoozée ◽  
Sophie Maussen ◽  
Perry Vangronsveld
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Reporting Quality ◽  
Plain Language ◽  
Content Type ◽  
Csr Reporting ◽  
Perceived Credibility ◽  
Corporate Social ◽  
The Impact ◽  
Insight Into

Purpose This paper aims to study the impact of readability of corporate social responsibility (CSR) information on its credibility as perceived by generalist versus specialist readers. It is hypothesized that the readability-credibility effect will be contingent on reader specialization. Design/methodology/approach To test the hypothesis, a quasi-experiment with a 2 (readability) × 2 (reader specialization) design was conducted. Findings Overall, the results lead to the conclusion that using plain language in CSR disclosures may be beneficial for their credibility as perceived by generalist readers thanks to their higher perceived truthfulness (one specific sub-dimension of credibility). Specialist readers’ perceived credibility, on the other hand, is not influenced by the enhanced readability resulting from plain language. Research limitations/implications Student participants were used. The results may not be generalizable to practitioners with different levels of exposure to, familiarity with, and understanding of CSR disclosures. Practical implications Given the lack of credibility of CSR disclosures, insight into perceived credibility antecedents is important. This study may be considered as a first step toward informing reporting standards regarding the inclusion of more detailed guidance on how corporations should formulate their CSR information to increase its perceived credibility. Originality/value The results suggest that enhanced readability may improve the potential of CSR reports as legitimacy tools for generalist readers. The direct examination of readers complements prior studies on CSR reporting quality and the language used in CSR disclosures.

Sign in / Sign up

Export Citation Format

Share Document