Lessons from the Third Wave: A reflection on the rediscovery of Corporate Social Responsibility by the mainstream accounting research community

2013 ◽  
pp. 9-26 ◽  
Author(s):  
Dennis M. Patten
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Environmental Accounting ◽  
The Body ◽  
Third Wave ◽  
The Third ◽  
Body Of Knowledge ◽  
The Social ◽  
Long Time ◽  
Corporate Social

In this paper, I reflect on what I, as a long-time member of the social and environmentalaccounting community, see as both the positive and negative aspects ofwhat I refer to as the ‘third wave' of corporate social responsibility (CSR) researchby more mainstream accounting researchers. I note that CSR-themed articles havebeen published in the primary mainstream journals, in waves (and a ripple), sincethe 1960s, and I review those contributions. More importantly, I attempt to assesswhat the newest wave of research adds to the body of knowledge, and how thatmight have implications for the social and environmental accounting community.

scholarly journals Elusive corporate social responsibility (CSR) in global shipping

2015 ◽  
Vol 6 (1) ◽  
pp. 80-98 ◽  
Author(s):  
Helen Sampson ◽  
Neil Ellis
Keyword(s):  
Corporate Social Responsibility ◽  
Public Relations ◽  
Social Responsibility ◽  
Living Conditions ◽  
The Body ◽  
Shipping Industry ◽  
Content Type ◽  
Body Of Knowledge ◽  
Normative Basis ◽  
Corporate Social

Purpose – This paper aims to, using the example of the highly globalised shipping industry, shed light upon the practice of corporate social responsibility (CSR) and the extent to which it might be relied upon to fill international regulatory gaps. Design/methodology/approach – The paper draws upon findings from a questionnaire study of shipboard accommodation. Findings – The paper finds that seafarers’ welfare remains under-considered by many companies. It suggests that the consolidation of regulation pertaining to seafarer living conditions under the Maritime Labour Convention (MLC) has been timely. However, a priority for the international community should be to develop the relatively low standards currently required by existing regulation to provide for better standards of seafarer welfare across the global fleet. Research limitations/implications – This evidence from the shipping industry challenges arguments for the normative basis for CSR and lends weight to those suggesting that the apparent exercise of CSR by multinational companies should broadly be understood as an exercise in public relations. Social implications – The research points to the need for the MLC to be amended to raise the mandatory standards of shipboard accommodation in the merchant shipping industry. Originality/value – The paper contributes unique data on seafarers’ living conditions and augments the body of knowledge concerning the exercise of CSR in global sectors.

scholarly journals Narration Based On Corporate Social Responsibility (CSR) Advertisement: The Projection and Story

Nirmana ◽  
2022 ◽  
Vol 20 (2) ◽  
pp. 106-120
Author(s):  
Natalia Widiasari
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
The Body ◽  
The Social ◽  
Social Side ◽  
The Body Shop ◽  
The Individual ◽  
Corporate Social ◽  
The Relationship ◽  
A Company

Advertising plays an important role in narrating the social side of a company which is often referred to as Corporate Social Responsibility (CSR). Corporate social campaigns are often seen as dubious, however, audiences as individuals interpret advertisements based on their values and experiences. TBSI (The Body Shop Indonesia) advertisements were conceptualized and analyzed using narrative transportation. Interviews are conducted with nine informants from various backgrounds. The results of the study are described in themes, namely (1) insight, (2) the relationship between CSR messages and the participant's value system, and (3) narrative responses to CSR advertisements. The result of the study states that advertising does not necessarily make the value from a social issue to be embedded or instilled in someone. Narrative and commitment to these values depend on the individual, person by person.

scholarly journals Corporate social responsibility and financial performance: Evidence from the Johannesburg Stock Exchange, South Africa

2018 ◽  
Vol 21 (1) ◽  
Author(s):  
Elda Du Toit ◽  
Karabo Lekoloane
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Stock Exchange ◽  
The Body ◽  
Socially Responsible ◽  
Responsible Investment ◽  
Johannesburg Stock Exchange ◽  
Body Of Knowledge ◽  
Corporate Social

Background: Stakeholders are increasingly concerned whether the companies they are involved with act in a socially responsible way. However, stakeholders like employees and shareholders also have a direct financial interest in those companies and need to be assured that company actions bring forth some financial benefit.Aim: The research investigated one of the main questions surrounding the concept of corporate socially responsibility, namely whether a company’s investment in and effort towards corporate social responsibility results in improved financial performance. The purpose of this study was to narrow the gap in the body of knowledge in relation to corporate social responsibility and its relationship to financial performance.Setting: This research investigated whether there was a relationship between being listed on the Johannesburg Stock Exchange (JSE) Socially Responsible Investment (SRI) Index and financial performance. The unit of study comprises 885 company-years of companies listed on the JSE over the period 2009–2014.Methods: Logistic regression was used to find evidence of a relationship between a listing on the JSE SRI Index and financial performance.Results: It is evident that there was no real relationship between inclusion on the JSE SRI Index and financial performance, but there was a direct relationship between the size of a company and having a listing on the JSE SRI Index.Conclusion: A listing on the JSE SRI Index does not have a clear and direct impact on financial performance, but it appeared that larger companies are perhaps better able to invest in corporate social activities and are, as a result, more likely to be listed on the JSE SRI Index.

scholarly journals Environmental Corporate Social Responsibility (ECSR) As a Predictor of Consumer’s Green Behavior

2018 ◽  
Vol 13 (11) ◽  
pp. 241
Author(s):  
Siti Munerah ◽  
Seethaletchumy Thambiah ◽  
Saravanan Muthaiyah
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
The Body ◽  
Mediating Effect ◽  
Body Of Knowledge ◽  
Personal Norm ◽  
Green Behavior ◽  
Corporate Social ◽  
The Impact ◽  
Pro Social Behavior

The purpose of this paper is to explore the influence of environmental corporate social responsibility (ECSR) on consumer’s green behavior. There is a lack of studies in the field of green consumer’s behavior focusing on the impact of ECSR. This paper also explores the mediating effect of personal norm between the ECSR initiatives with consumer’s green behavior. Based on norm activation model (NAM), personal norm acts as the mediator between activators of NAM and pro-social behavior. Numerous studies have been conducted utilizing personal norm as mediator to green behavior and the result from the studies have been positive. This study paper further explores the potential effectiveness of personal norm as a mediator between ECSR initiatives and consumer’s green behavior. This concept paper offers significant contribution to the body of knowledge through exploring the potential impact of ECSR as well as the mediating effect of personal norm on consumer’s green behavior. The findings in this study will create awareness among corporations the importance of highlighting corporate green initiatives among consumers.

scholarly journals SOCIAL RETURN ON INVESTMENT (SROI) PROGRAM “SENTRA INDUSTRI BUKIT ASAM” (SIBA) DUSUN BATIK KUJUR TANJUNG ENIM

AdBispreneur ◽  
2020 ◽  
Vol 5 (1) ◽  
pp. 15
Author(s):  
Meilanny Budiarti Santoso ◽  
Santoso Tri Raharjo ◽  
Sahadi Humaedi ◽  
Hendri Mulyono
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Return On Investment ◽  
Social Impact ◽  
Social Investment ◽  
Business Values ◽  
Social Return On Investment ◽  
The Social ◽  
Long Time ◽  
Corporate Social

The Corporate Social Responsibility (CSR) activities carried out by companies should ideally be a social investment for them. The activities should not necessarily be aimed to meet their responsibilities since it would only bring a short-term good reputation and even potentially be a threat for them in the future. Indeed, as a social investment, the Corporate Social Responsibility (CSR) activities that are run for a long time will provide them with a business ‘change’ or ‘return’ in the form of profit for the company. The method used to measure the social impact of the CSR activities was Social Return on Investment (SROI) which not only could calculate the value of profits in the form of money, but included a broader concept covering social, economic and environmental values. The results of this study reveal that Sentra Industri Bukit Asam (SIBA) Batik Kujur Program that was initiated based on culture (history) has produced economic and business values for service users in the society. This resulted in a social investment impact value in the form of SROI Ratio of 5.39, which means that for every investment made by PTBA with Rp. 1,- they will get impact or benefit worth Rp. 5.39,-. Therefore, it can be seen from the social and economic values that the Sentra Industri Bukit Asam (SIBA) Batik Kujur Program is feasible and successful. Kegiatan corporate social responsibility (CSR) yang dilakukan perusahaan idealnya dilaksanakan sebagai sebuah investasi sosial, bukan sekedar kegiatan yang bersifat sementara untuk menunjukkan tanggung jawab saja, karena hal demikian hanya akan mendatangkan citra baik sesaat dan akan menjadi ancaman bagi perusahaan di kemudian hari. Sebagai sebuah investasi sosial, pelaksanaan kegiatan CSR dalam jangka panjang akan mendatangkan “kembalian” (return) bisnis berupa profit bagi perusahaan. Metode yang digunakan untuk mengukur dampak sosial dari kegitan CSR adalah dengan menggunakan social return on investment (SROI) yang tidak hanya menghitung nilai keuntungan berupa uang saja, melainkan mencakup konsep yang lebih luas yaitu meliputi nilai sosial, ekonomi dan juga lingkungan. Hasil kajian menunjukkan bahwa Program Sentra Industri Bukit Asam (SIBA) Batik Kujur yang diinisiasi dengan berbasis pada budaya (sejarah) telah menghasilkan nilai ekonomi dan bisnis bagi masyarakat penerima program, yaitu menghasilkan nilai dampak investasi sosial berupa SROI Rasio sebesar 5,39 artinya bahwa setiap investasi yang dilakukan oleh PTBA sebesar Rp. 1,- memperoleh dampak atau manfaat senilai Rp. 5,39,-. Bila ditinjau dari sisi sosial dan ekonomi, maka program Sentra Industri Bukit Asam (SIBA) Batik Kujur dapat dikatakan layak dan berhasil.

MEASURING THE RELATIONSHIP BETWEEN CORPORATE SOCIAL RESPONSIBILITY AND CORPORATE IMAGE: A CASE STUDY OF BHARTI AIRTEL LTD. AND BHARAT SANCHAR NIGAM LTD (BSNL)

2018 ◽  
Vol 5 (1) ◽  
Author(s):  
Amitabh Pandey ◽  
Prof. Manjula Jain
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Corporate Identity ◽  
Corporate Image ◽  
The Social ◽  
Long Time ◽  
Good Word ◽  
Corporate Social ◽  
Telecom Sector ◽  
Social Causes

Quite evidently organizations make extra efforts to generate a good image in order to ensure customer loyalty and good word of mouth which finally culminates in increased revenues and profitability. Corporate image of the company indicates the corporate identity, marketing communications and individuality of the company. The corporate image is based on the feelings, beliefs and perception the customer and other businesses have in totality about the organization and its various brands. Corporate image is highly influenced by the CSR activities performed by the company for the benefit of the society. The customers get more inclined towards a company which performs various CSR activities, and show concerns towards the social causes, environment and raising standards of the society at large, providing quality services which have no harm on the environment. Positive corporate image is a long time asset for the organisations irrespective of their size. In context of Indian telecom sector, very few studies are available where researchers have identified the various areas of corporate social responsibilities or have measured the connection between CSR and corporate image. This study has been conducted to addresses this research gap .The main purpose of the study is to measure relationship between corporate image and corporate social responsibility of the telecom companies and facilitates comparison of the CSR activities of the two companies in the sample i.e. Bharti Airtel Ltd and Bharat Sanchar Nigam Limited. The sample size of the study is 1000 customers comprising 500 Airtel and 500 BSNL customers each. The study reveals that corporate social responsibility is found to be significant predictor of corporate image of the telecom company. Indulgence of the telecom companies in CSR activities lead to making a positive and sustainable image of the company in the market and proves it to be adding to organisational citizenship behaviour.

scholarly journals Corporate Social Responsibility on Shareholder Value with Leverage as Moderating Variable

2019 ◽  
Vol 8 (3S2) ◽  
pp. 818-825
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Shareholder Value ◽  
Research Field ◽  
The Body ◽  
Developed Economies ◽  
Body Of Knowledge ◽  
Corporate Social ◽  
The Relationship ◽  
Universal Enrichment

From the last many years' educators, administrators and, researchers persistently devoting attention to corporate social responsibility. However, no study analyses the relationship between corporate social responsibility and shareholder value by using leverage as a moderator. The aim of this research is to produce a review to examine the effect of corporate social responsibility on shareholder value with leverage as a moderating variable. The stakeholder theory and agency theory are employed as underpinning theories. Little attention has been given in this area of study in the developing, emerging and developed economies particularly with leverage and shareholder value. Therefore, scholars and practitioners are motivated to advance the body of knowledge in this research field for the universal enrichment of output. As the review forms a concept of corporate social responsibility and shareholder value by using leverage as a moderator.

Memorias de Sostenibilidad en América Latina: instrumento de información de la Responsabilidad Social de las Empresas

Oikos ◽  
2015 ◽  
Vol 15 (32) ◽  
pp. 35
Author(s):  
Ma. Angélica Garza Arroyo ◽  
María Aurelia Bocanegra Noriega
Keyword(s):  
Sustainable Development ◽  
Latin America ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Data Base ◽  
The Social ◽  
America Latina ◽  
Corporate Social ◽  
Sustainability Report

RESUMENEl desarrollo sostenible es manejado como uno de los puntos importantes en las agendas del siglo XXI, es un concepto que las empresas deben contemplar en las actividades que realizan para cumplir con la Responsabilidad Social Empresarial. El presente trabajo pretende abordar los aspectos teóricos sobre las Memorias de Sostenibilidad así como mostrar que pueden ser consideradas como un instrumento de información de la Responsabilidad Social de las Empresas. Se hace un estudio en la base de datos de la Corporate Register del 2006 al 2011 respecto de la presentación de las Memorias de Sostenibilidad en América Latina; el reporte es de corte cualitativo de carácter descriptivo, con un análisis deductivo. Se puede percibir en el estudio que es de carácter exploratorio que las empresas de América Latina han incrementado de manera significativa la presentación de Memorias de Sostenibilidad así como un incremento en el número de empresas que las realizan, además de contemplar a la Responsabilidad Social Empresarial como parte de su misión y visión.Palabras clave: memorias de sostenibilidad, Responsabilidad Social Empresarial, América Latina. Memories of Sustainability in Latin America: instrument of information of the Social Responsibility of the CompaniesABSTRACTThe sustainable development is managed to be one of the important aspects in the planners of 21th century, it is a concept that companies have to contemplate in the activities they realize to achieve corporate social responsibility. this work pretends to raise the teoric aspects about sustainability report, and to show that they can be considered as an information instrument of social responsibility of the companies. a study has to be done in the data base of corporate register from 2006 to 2011 about the presentation of the sustainability report in Latin America; the report is qualitative and descriptive kind, with deductive analysis. in the study it can be perceived that is explorative that companies in Latin America have increased in a significative way the presentation of sustainability report, just as an increase in the number of companies that realize them, besides contemplating corporate social responsibility as part of their mission and vision.Keywords: sustainability report, Corporate Social Responsibility, Latin America.

CSR@ 2%: A NEW MODEL OF CORPORATE SOCIAL RESPONSIBILITY IN INDIA

2018 ◽  
Vol 1 (3) ◽  
pp. 56-66
Author(s):  
Anupam Singh ◽  
Dr. Priyanka Verma
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Corporate Philanthropy ◽  
Social Issues ◽  
Business Community ◽  
Net Worth ◽  
The Social ◽  
Net Profit ◽  
Corporate Social ◽  
Indian Scenario

Corporate Social Responsibility (CSR) earlier applied as corporate philanthropy and has been in practice in India since ages. However, philanthropy in globalised and modern India does not solve the purpose in quantity and quality. Clause 135 of Company Act 2013 created huge hue and cry among the business community in India. As per clause 135 of the Companies Act, 2013, Every company with an annual turnover of 1,000 crore INR ($161 million) and more, or a net worth of 500 crore INR ($80 million) and more, or a net profit as low as five crore INR ($800,000) and more have to spend at least 2% of their average net profit over the previous three years on CSR activities. With the introduction of new Company act 2013 India became the first country in the world to have legislation for compulsory CSR spending. The paper aims at analyzing the motive of making CSR spending mandatory and it also attempts to explain the concept of CSR in the present Indian scenario, the social issues addressed by the Indian corporations, and methodologies adopted by them to address those issues.

A Comparison of CSR Disclosure Guidelines and a Self-Prepared CSR Disclosure Index- A Study of Select Automotive Companies

2015 ◽  
Vol 4 (2) ◽  
Author(s):  
N.K. Gupta ◽  
Shilki Bhatia
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Economic Environment ◽  
Global Reporting Initiative ◽  
The Social ◽  
Regulatory Bodies ◽  
Csr Disclosure ◽  
Corporate Social ◽  
The Impact ◽  
Voluntary Guidelines

In India, corporate social responsibility and its disclosure got attention during the eighties and have been gaining importance with time in present economic environment, especially after adoption of liberalization, privatization, and globalization (LPG) (Goswami, 2011). Guidelines, principles, and codes are being developed by various regulatory bodies in India and across the globe to increase transparency and accountability about both a companys daily operations and the impact of these operations on society (Tran, 2014) In this paper, the author has studied the CSR guidelines laid down by Global Reporting Initiative G3.1 (GRI-G-3) and The National Voluntary Guidelines by Ministry of Corporate Affairs (NVG-MCA) and has compared them with a self-composed CSR Disclosure Index (CSRDI). The social responsibility initiatives taken by select Indian Automotive Companies have been analyzed and the companies have been rated as per the disclosures made by them. The main focus of the research is to compare the CSR Rankings of companies as per CSRDI with the companies rankings as per GRI-G-3 and NVG-MCA. It was observed that out of 30 sensex companies, Maruti Suzuki and TATA Motors have been the pioneers in contribution towards CSR initiatives. The top five rated companies were TATA Motors, Maruti Suzuki, Mahindra and Mahindra, Hero Motocorp, Bajaj Auto, and Apollo Tyres.

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