A conceptual framework for CSR analysis: integration of stakeholder theory and institutional theory within the postmodern strategic management

2021 ◽  
Vol 7 (3) ◽  
pp. 247
Author(s):  
Mohammad Orsan Al Zoubi
Keyword(s):  
Strategic Management ◽  
Institutional Theory ◽  
Conceptual Framework ◽  
Stakeholder Theory

The antecedents of corporate social and environmental responsibility discourse in Pakistan: Multiple theoretical perspectives

2019 ◽  
Author(s):  
Muhammad Farhan Basheer ◽  
Saqib Muneer ◽  
Muhammad Atif ◽  
Zubair Ahmad
Keyword(s):  
Institutional Theory ◽  
Least Squares ◽  
Agency Theory ◽  
Stakeholder Theory ◽  
Fixed Effects ◽  
Ordinary Least Squares ◽  
Environmental Responsibility ◽  
Legitimacy Theory ◽  
Discourse Practices ◽  
Corporate Social

The primary purpose of the study is to explore the antecedents of corporate social and environmental responsibilities discourse practices in Pakistan. The industry sensitivity, government shareholding, block holder ownership, print media coverage, environmental monitoring programs, and strategic posture are examined as antecedents of corporate social and environmental responsibility practices. A multidimensional theoretical perspective namely stakeholder theory (ST), institutional theory (IT), agency theory (PAT), and legitimacy theory (LT) is used to conceptualize the phenomena. All the four of perspective theories (positive accounting theory, legitimacy theory, stakeholder theory, and institutional theory) claim that there are ‘pressures’ that impact the organization. How much ‘pressures’ are recognized, managed or satisfied differs from one perspective of theory to the other. To estimate the data, this study uses three sets of panel data models, i.e., the pooled ordinary least squares model (POLS) or constant coefficients model, fixed effects (FEM or least squares dummy variable/LSDV model) and random-effects models. The final sample is comprising of 173 firms over eight years from 2011 to 2017. The firms listed in PSX are included in the sample. Overall the findings of the study have shown agreement with the proposed results. However, the study has provided more support to the institutional theory and stakeholder theory. Keywords: Corporate Social Responsibility, Stakeholders Theory, Agency Theory, Pakistan

scholarly journals Interrelations between policymakers’ intentions and school agents’ interpretation of accountability policy in Israel

2017 ◽  
Vol 25 ◽  
pp. 84
Author(s):  
Lisa Amdur ◽  
Irit Mero-Jaffe
Keyword(s):  
Mixed Methods ◽  
Institutional Theory ◽  
Conceptual Framework ◽  
Case Studies ◽  
School Principals ◽  
Institutional Isomorphism ◽  
New Institutional Theory ◽  
Accountability Policy ◽  
Tightly Coupled

The study examined the interrelations between policymakers’ intentions for test-based accountability policy, and school agents’ perceptions and actions with regard to this policy. Mixed-methods were used and encompassed 24 policymakers, 80 school principals, 168 teachers and case studies of four schools. New institutional theory, including the concept of “environmental shift” (Powell & Di Maggio, 1991) and the metaphor of “coupling” (Weick, 1976), served as the conceptual framework. Findings indicate that the interrelations between intentions, perceptions and actions are mainly tightly coupled. These are discussed by invoking three types of institutional isomorphism (DiMaggio & Powell, 1983): coercive, mimetic and normative. 

A Conceptual Framework for Assessing the Use of Strategic Management Accounting in Small and Medium Enterprises

2015 ◽  
Vol 35 (1) ◽  
pp. 45-54 ◽  
Author(s):  
Abolfazl Amanollah Nejad Kalkhouran ◽  
Siti Zaleha Abdul Rasid ◽  
Saudah Sofian ◽  
Bahareh Hossein Nezhad Nedaei
Keyword(s):  
Strategic Management ◽  
Conceptual Framework ◽  
Small And Medium Enterprises ◽  
Management Accounting ◽  
Strategic Management Accounting ◽  
Medium Enterprises

scholarly journals Understanding of Public–Private Partnership Stakeholders as a Condition of Sustainable Development

2019 ◽  
Vol 11 (4) ◽  
pp. 1194 ◽  
Author(s):  
Anna Wojewnik-Filipkowska ◽  
Joanna Węgrzyn
Keyword(s):  
Sustainable Development ◽  
Urban Development ◽  
Conceptual Framework ◽  
Stakeholder Theory ◽  
Public Private Partnership ◽  
Theoretical Research ◽  
Sustainable Urban Development ◽  
City Management ◽  
City Development ◽  
Private Partnership

The strategic goal of city management is to ensure its sustainable development which requires a balance of rare resources. From the operational perspective, namely projects implementing sustainable development, the balance refers to human resources. They can be classified into the public or private sector and their cooperation is known as Public–Private Partnership (PPP). Building on the concept of sustainable development and stakeholder theory, the research develops a conceptual framework of stakeholder analysis in PPP projects. More generally, the research aims to contribute to a theoretical understanding of the determinants of sustainable city development and PPP success factors. The research claims that the PPP procurement is consistent with sustainable urban development and the PPP model, accompanied by the stakeholder theory, requires evaluation which balances diverse stakeholders’ interests along the triple bottom of sustainable development. The conceptual framework combines stakeholder attributes of preferred benefits and power and urgency. It includes a time and scope perspective. The research has a descriptive but also a normative character as the framework could be helpful to understand and engage stakeholders in sustainable urban development. The developed framework can be considered for the future construction of a model that can be implemented and tested. This theoretical research is based on a literature survey, applying methods of critical analysis and construction. The innovative approach of the research is based on integrated application of already known concepts of sustainable development, stakeholder theory, and Public–Private Partnership, which are all necessary to create a new approach to management of city development consistent with the known facts.

scholarly journals Integrating Sustainability into Corporate Strategy: A Case Study of the Textile and Clothing Industry

2020 ◽  
Vol 12 (15) ◽  
pp. 6125 ◽  
Author(s):  
Juliane Peters ◽  
Ana Simaens
Keyword(s):  
Institutional Theory ◽  
Stakeholder Theory ◽  
Corporate Strategy ◽  
Theoretical Framework ◽  
Clothing Industry ◽  
Levels Of Analysis ◽  
Potential Barriers ◽  
Practical Implications

This paper aims to explore a set of institutional, organizational, and individual drivers of and barriers to the integration of sustainability into the corporate strategy of a European textile and clothing (T&C) company. The methodology is based on a case study of the exemplar VAUDE, a family-owned sustainable outdoor outfitter company. The results are in accordance with institutional theory and stakeholder theory as a theoretical framework explaining why companies deal with sustainability. The determined drivers depend on coherence at all levels of analysis, i.e., institutional, organizational, and individual. The barriers found are of an institutional and organizational nature only. The findings present significant practical implications for other T&C companies that seek to integrate sustainability into their corporate strategy and for the T&C industry to create a sustainability-friendly environment to drive more companies to become sustainable. It further supports T&C companies in identifying potential barriers, determining how to overcome them, and successfully integrating sustainability into their corporate strategy. To conclude, the results suggest that it only works if sustainability is strongly integrated into the corporate strategy and deeply anchored in all departments and daily tasks of a T&C company.

New Directions in Strategic Management and Business Ethics

2010 ◽  
Vol 20 (3) ◽  
pp. 401-425 ◽  
Author(s):  
Heather Elms ◽  
Stephen Brammer ◽  
Jared D. Harris ◽  
Robert A. Phillips
Keyword(s):  
Business Ethics ◽  
Strategic Management ◽  
Stakeholder Theory ◽  
Environmental Sustainability ◽  
Research Agenda ◽  
Managerial Discretion ◽  
Behavioral Strategy ◽  
New Directions ◽  
Strategy As Practice ◽  
The Relationship

ABSTRACT:This essay attempts to provide a useful research agenda for researchers in both strategic management and business ethics. We motivate this agenda by suggesting that the two fields started with similar interests, diverged, and are beginning to converge again. We then identify several streams that hold particular promise for developing our understanding of the relationship between strategy and ethics: stakeholder theory, managerial discretion, behavioral strategy, strategy as practice, and environmental sustainability.

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