scholarly journals Corporate social disclosures in the knowledge-based sector in an emerging economy

2013 ◽  
Vol 10 (3) ◽  
pp. 237-249 ◽  
Author(s):  
Mahesh Joshi ◽  
Jasvinder Sidhu ◽  
Monika Kansal
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Business Performance ◽  
Ethical Issues ◽  
Social Issues ◽  
Annual Reports ◽  
Socially Responsible ◽  
Csr Reporting ◽  
Knowledge Based ◽  
Corporate Social

The purpose of this paper is to examine corporate social responsibility (CSR) reporting by the BSE TECk Sector in the developing economy of India. Using content analysis, this study analyses the disclosures of corporate social responsibility elements by the BSE TECk Sector in the annual reports. CSR disclosures are analysed in context of sources, nature and the item of information.The findings of the study advice that all the companies in the BSE TECk index disclose social issues in their annual reports. Human resources related issues have found greater attention in annual report of the sample companies and less attention has been provided to ethical issues. The study highlights that it is important for the corporate sector to disclose CSR related matters as part of their overall corporate and business performance reporting model. The paper also provides some practical implications about reporting of socially responsible activities for knowledge based companies.

scholarly journals Does CSR Activity Amount to Socially Responsible Management?

2021 ◽  
Author(s):  
M. John Foster
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Local Community ◽  
Annual Reports ◽  
Socially Responsible ◽  
Responsible Management ◽  
Exploratory Investigation ◽  
Research Questions ◽  
The Uk ◽  
Corporate Social

AbstractIn essence firms or companies are usually thought to exist to make products for or provide services of some sort to third parties, other companies or individuals. The philosophical question which naturally arises then is ‘to the benefit of whom should a firm’s activities be aimed?’ Possible answers include the owners of the firm, the firm’s employees or wider society, the firm’s local community or their host nation. It is because of firms’ location within a wider society that the issue of corporate social responsibility arises. The issue is do they contribute in a positive way to the fabric of society. In this paper we conduct an exploratory investigation whose research questions, broadly, are whether there is public evidence of corporate social responsibility activity by firms listed in the UK and to what extent, if any, such activities may amount to genuinely socially responsible management by the firms. We examined the most up to date annual reports of a split sample of 36 firms listed in the FTSE 350. The short answers to the two research questions above are: to some degree and no by some margin, based on data from the sample firms.

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.

Homegrown Kenya: the horticultural industry under fire on CSR

2011 ◽  
Vol 1 (1) ◽  
pp. 1-14
Author(s):  
George O. K'Aol ◽  
Francis Wambalaba
Keyword(s):  
Corporate Social Responsibility ◽  
Business Ethics ◽  
Social Responsibility ◽  
Business Performance ◽  
Ethical Issues ◽  
Subject Area ◽  
Content Type ◽  
Labor Policies ◽  
Corporate Social ◽  
The Impact

Subject area Corporate social responsibility (CSR). Study level/applicability The Homegrown case is designed for teaching corporate social responsibility and business ethics at undergraduate and graduate levels. The case may be used on a variety of courses including: corporate social responsibility, business ethics and corporate social responsibility, and business ethics. Case overview In May 2003, the headline of the East African newspaper screamed “The Kenyan Horticultural Industry under fire.” The industry was accused of exploitative labor policies with respect to working conditions, workers' welfare, sexual harassment, and exposure to harmful pesticides by the key stakeholders led by the Kenya Human Rights Commission. The stakeholders had announced plans to conduct national and international campaigns against the flower growing and exporting companies in Kenya. Mr Richard Fox, the Managing Director of Homegrown was worried that the publicity had adversely tarnished the image and reputation of the horticultural industry in Kenya as a whole, including Homegrown. He wondered how best to respond to these allegations. Should Homegrown wait to see what the competitors and other stakeholders would do, as these were industry-wide problems or should Homegrown take the lead? And if so, what should be the scope of the programs, given the diverse nature of the issues? He had to make decision quickly. Expected learning outcomes The case provides opportunity for students to analyze, discuss, and debate topical issues in CSR. At the end of the case, students should be able to: identify emerging CSR and ethical issues facing the horticultural industry in Kenya; analyze the cost of implementing CSR programs in business organizations; evaluate the impact of CSR programs on business performance; justify and defend choices on CSR, and ethical decisions. Supplementary materials Not included.

scholarly journals Application of Global Reporting Initiative (GRI) Principles for Measuring Quality of Corporate Social Responsibility (CSR) Disclosure: Evidence from Pakistan

2021 ◽  
Vol 13 (20) ◽  
pp. 11409
Author(s):  
Hina Ismail ◽  
Muhammad A. Saleem ◽  
Sadaf Zahra ◽  
Muhammad S. Tufail ◽  
Rao Akmal Ali
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Annual Reports ◽  
Global Reporting Initiative ◽  
Csr Reporting ◽  
Development Agenda ◽  
Csr Disclosure ◽  
Corporate Social

CSR Reporting is an essential mechanism for ensuring the transparency and accountability of companies towards sustainability performance. To further promote that sustainable development agenda, CSR-related regulations and policies have emerged worldwide, including in Pakistan. Therefore this study assesses the quality of corporate social responsibility in annual reports issued by firms listed at the Pakistan Stock Exchange. This study has operationalized the Global Reporting Initiative (GRI) principles for examining the quality of CSR disclosures. The paper sample comprised 540 annual reports of 90 financial or non-financial companies from the years 2012 to 2017. Content analysis is performed to look for six quality principles and measures, i.e., balance, comparability, accuracy, clarity, reliability, and timeliness. Results suggested that most Pakistani firms provide precise and on-time information and put less emphasis on the balance of information and comparable information. Moreover, this study also highlighted that organizations should implement the GRI principle for disclosing qualitative CSR report.

scholarly journals Corporate Social Responsibility: A Review of Literature and an Empirical Study

2021 ◽  
Vol 11 (4) ◽  
pp. 3876-3891
Author(s):  
Bharat Chavan Patil ◽  
Dr. Safia Farooqui
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Annual Reports ◽  
Review Of Literature ◽  
Indian Government ◽  
Socially Responsible ◽  
Bottom Line ◽  
Advantageous Position ◽  
Worship Education ◽  
Corporate Social

Corporate social responsibility (CSR) is a buzzword worldwide. Today many organizations are facing challenge of integration of CSR in business. Stakeholders expect some more from businesses organization than merely pursuing growth and profitability. In the year 1946, the Fortune released a story that said the owners of businesses were answerable to the outcomes of their deeds beyond a much wider scope than their bottom-line figures. This is the time when the term CSR was given so much focus. More than Ninety percent of the owners who read this, agreed to it. Bowen (1953) and Carroll (1999) have also highlighted in their research that the question is, as owners of businesses what kind of rational accountability do they have to presuppose towards the society at large? It was also defined by Bowen that, owners are expected to practice those strategies, resolutions and deeds that put them in an advantageous position and align their goals to all those important purposes which society holds. Social Responsibility has also gained popularity in academics as well as practical propositions since it has been found that more than ninety percent of the top 500 fortune companies portrayed CSR as a very important goal and vigorously endorse their socially responsible programmes in their annual reports. As per the Legislative bill passed by the Indian Government, all topnotch organizations are obliged to contribute at least 2 percent of their proceeds to Social responsible activities. The concept of Corporate Social Responsibility (CSR) is old in India since many years. It arose from the 'Vedic period' when history was not recorded in India. In those days Kings had a limitation towards society and merchants displayed their own small business responsibility by building places of worship, education, inns and wells.

scholarly journals CSR REPORTING AS A PRODUCT OF SOCIAL ACCOUNTING

2018 ◽  
pp. 50-58
Author(s):  
Grażyna Michalczuk ◽  
Urszula Konarzewska
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Community Involvement ◽  
Information Needs ◽  
Social Issues ◽  
English Literature ◽  
International Context ◽  
Social Accounting ◽  
Csr Reporting ◽  
Corporate Social

The development of the concept of corporate social responsibility has become the new and extremely important challenge for accounting. It is necessary that its methods and solutions allow for reflect newer and newer information needs. Because of its systemic character, accounting has to evolve to be able to constitute a basic information system. The development of social accounting is a welcome direction in this regard. It aims to identify measure and present the social and environmental issues related to the functioning of company. The CSR report is a tool for providing information related to corporate social responsibility. It shows the influence of company’s activity on various group of stakeholders, by ensuring detailed data about management regarding aspects such as ethics, ecology, diversity in the workplace and community involvement. Instead of preparing corporate social responsibility reports some companies publish integrated reports which present in one document both financial and social issues in a holistic manner. The aim of the article is to present the problem of CSR reporting within the context of social accounting. The main subject of researches is the evaluation of trends associated with the publishing social reports in the national and international context as well as an analysis of the content of reports dealing with corporate social responsibility prepared by selected companies operating in Poland. The article is based on the analysis of Polish and English literature, selected studies and databases connected with the practice of CSR reporting as well as the reports prepared by companies covered by the survey. Results of the research lead to the conclusion that social reporting is a rapidly growing field in both national and international context. This is reflected by the number of reports dealing with corporate social responsibility submitted by companies to a databases connected with the practice of Corporate Social Responsibility reporting. However, the analysis of the content of this type of reports showed that comparison of data contained within documents prepared by individual companies may pose a problem.

scholarly journals The CSR and greenwashing concepts knowledge and perceptions among employees of Polish organizations – a pilot study

2021 ◽  
Vol 2021 (154) ◽  
pp. 202-2015
Author(s):  
Bartosz ORZEŁ ◽  
◽  
Radosław WOLNIAK ◽  
Keyword(s):  
Corporate Social Responsibility ◽  
Pilot Study ◽  
Social Responsibility ◽  
Business Processes ◽  
Socially Responsible ◽  
Csr Reporting ◽  
Interview Method ◽  
Research Gap ◽  
Survey Interviews ◽  
Corporate Social

Purpose: The involvement of enterprises in corporate social responsibility (CSR) reporting is one of the most important aspects of contemporary business ethics. The purpose of the study is to examine the perception and knowledge of employees who work in enterprises declaring and to record their observations in case of CSR, its reporting and greenwashing phenomenon. Design/methodology/approach: The article presents a pilot study. A partially categorized interview method was used. The interview was divided into three parts: Part I – Employee satisfaction with work in an organization that declares to act socially responsible. Part II is connected to an employee's view of the corporate social responsibility of the organization in which he works. Part III – the concept of corporate social responsibility and greenwashing. Additionally the survey was conducted. All data was collected and conclusions were drawn. The research sample consisted of 10 people who were interviewed and among whom a survey was conducted. All respondents work in enterprises that declare and report corporate social responsibility. Findings: The vast majority of employees of enterprises are aware of issues related to CSR reporting. They also know the concept of greenwashing. However, the soft aspects related to informing employees about CSR and reporting are problematic. Research limitations/implications: The main limitation of this paper is research sample, which was 10 respondents/participants of survey/interviews. However, it should be remembered that this is a pilot study that is to initiate research on a larger scale. Practical implications: The results of the study proposed in the article, which would be conducted on a larger scale, may provide a picture of the insights of employees directly involved in the business process declared as socially responsible. This may allow determining the most important factors for the organization, which determine the satisfaction and commitment to work of people employed in socially responsible enterprises. Also their work efficiency, commitment to building organizational culture and conviction to the values well-established in the company can be improved Originality/value: On the basis of the literature analysis, it can be noticed that research on the perception of CSR mainly relates to building the non-financial value of enterprises or consumer perceptions/attitudes. On this basis, a research gap was identified in the field of knowledge and CSR perception and job satisfaction of employees actively participating in socially responsible business processes or CSR reporting

Stakeholder Perceptions and Word-of-Mouth on CSR Dynamics

2021 ◽  
pp. 1165-1179
Author(s):  
Andrée Marie López-Fernández ◽  
Zamira Burgos Silva
Keyword(s):  
Big Data ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Social Networking ◽  
Social Networking Sites ◽  
Social Issues ◽  
Firm Dynamics ◽  
Big Data Analysis ◽  
Socially Responsible ◽  
Corporate Social

Corporate social responsibility is a strategy by which firms address social issues whilst tending to their profit enhancing objectives. However, is a socially responsible firm fulfilling its objectives if current and potential stakeholders perceive it to be unethical, engaging in poor and questionable practices? The article analyzes Big Data retrieved from Twitter related to five firms that have stated to be socially responsible but have yet to obtain stakeholders' legitimacy granted by the engagement in corporate social responsibility. The article contributes to the understanding and effects of firm dynamics in corporate social responsibility or lack thereof, on social networking sites by means of Big Data analysis.

Corporate social responsibility in emerging social issues: (non)institutionalized practices in response to the global refugee crisis

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Rong Wang ◽  
Katherine R. Cooper
Keyword(s):  
Social Issue ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Social Issues ◽  
Theory Development ◽  
Organizational Factors ◽  
Refugee Crisis ◽  
Content Type ◽  
Csr Reporting ◽  
Corporate Social

PurposeCSR reporting is an institutionalized practice. However, institutionalization has been primarily examined in the context of limited social issues and largely restricted to the presence of CSR communication. The purpose of this paper is to introduce a framework to explore how institutional and organizational factors shape CSR programming in response to an emerging social issue: the global refugee crisis.Design/methodology/approachThe authors collected corporate social responsibility (CSR) reports from Global 500 Fortune corporations between 2012 and 2017. This study uses content coding and inferential analysis to examine how industry type, headquarters location, and partnership resources are related to programming in the refugee relief efforts.FindingsThe results reveal distinctive patterns from the technology sector and European corporations, with no clear patterns identified among other corporations. The findings indicate that although CSR is an institutionalized practice, CSR program reporting offers fewer insights as to how institutionalization occurs.Research limitations/implicationsResults suggest a preliminary framework for understanding how CSR programming becomes institutionalized and provide implications for how corporations may address emerging social issues.Originality/valueThis study applies an institutional, communicative approach to the context of the recent global refugee crisis, which contributes to theory development through the examination of an emerging social issue. It also extends prior research on the institutionalization of CSR by focusing on programming in response to an emerging social issue over time and suggests the limits of prior claims of institutionalized practices.

Corporate Social Responsibility Reporting in India: A Study of SENSEX Companies

2019 ◽  
Vol 44 (2) ◽  
pp. 209-223 ◽  
Author(s):  
Shafat Maqbool ◽  
M. Nasir Zamir
Keyword(s):  
Corporate Social Responsibility ◽  
Community Development ◽  
Social Responsibility ◽  
Annual Reports ◽  
Business Practices ◽  
Csr Reporting ◽  
Corporate Social Responsibility Reporting ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Environmental Activities

This study examines the corporate social responsibility (CSR) disclosure of Indian firms in the wake of the Companies Act, 2013. The annual reports of SENSEX companies for 2016–2017 were scanned to observe the dominant field of CSR reporting related to ‘community development’, ‘environmental activities’, ‘human resources’, ‘products & customer relations’ and ‘fair business practices’. Analysis of annual reports reveals that ‘fair business practices’ received most attention followed by ‘community development’ and ‘environmental activities’. Likewise, the most reported items have been ‘education’, ‘health’ and ‘energy conservation’. The results show that the CSR disclosure is pronouncedly communicated by ‘mining and mineral’ companies followed by ‘power sector’ companies.

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