scholarly journals Re-examining Firm Size and Corporate Social Responsibility: The Visibility Approach

2019 ◽  
Vol 9 (1) ◽  
pp. 1-15
Author(s):  
Golrida Karyawati P ◽  
Mira Muliani ◽  
Prem Lal Joshi
Keyword(s):  
Developing Countries ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Size ◽  
Media Coverage ◽  
Measurement Problem ◽  
News Coverage ◽  
Developed Countries ◽  
Thomson Reuters ◽  
Corporate Social

 In a previous study on the firm size and corporate social responsibility (CSR) participation conducted by Golrida, et al (2017), different result is reported with Udayasankar’s hypothesis (2008) which states a U-shape relationship of firm size and CSR participation.  However, it is arqued that Udayasankar hyppothesis is better applicable in developed countries, while in developing countries an inverted - U shape relationship is found. But, Golrida et al (2017) can only prove the form of relationship using two perspectives stated by Udayasankar, which are operating scale and resourcess access.  The proxy of visibility could not capture the inverted U shape relationship due to measurement problem in the previous study. This study aims at re-examining the relationship between firm size and CSR participation from the visibility perpective by employing two proxies of visibility, which are analyst coverage and news coverage respectively.  Indonesian companies are chosen to capture the context of developing country. Content analysis is done in obtaining CSR data of 433 companies listed on Indonesian Stock Exchange on 2012, while the data of visibility proxies are  extracted from Thomson Reuters and selected news portal namely, Detik.com. The result of study shows that both visibility proxies, which are Analysts Coverage and Media Coverage form inverted U- shape relationship with CSR participation. The findings in this study contribute to the literature that, the form of firm size and CSR participation relationship in the context of developing countries is different than those in developed countries.

scholarly journals Development of corporate social responsibility framework for developing countries: the case of Kazakhstan

2021 ◽  
pp. 20-39
Author(s):  
A. Orazayeva ◽  
M. Arslan
Keyword(s):  
Systematic Review ◽  
Developing Countries ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
General Framework ◽  
Institutional Environment ◽  
Developing Economies ◽  
Developed Countries ◽  
Historical Background ◽  
Corporate Social

Purpose of research. The aim of this systematic review is to develop a general framework which is applicable for analysis of corporate social responsibility (CSR) in developing economies. This framework is further applied to transitional economy such as Kazakhstan.Methodology. This study presents a systematic review of existing CSR literature on developing economies. The study used the content analysis approach and identified the relevant studies by searching the keywords. Based on existing literature, the study developed a general framework which summarizes mostly noted motives and limitations relevant for CSR discussion in the context of developing countries.Originality / value. The most of existing studies aimed on developed countries and limited research is conducted in the context of developing countries that are characterised by weak institutional environment and have different socio-economic factors, compared to their counterparts. The study adds value to existing CSR literature by developing the framework which summarizes motives and limitations of CSR for developing countries.Findings. We identified that most of existing studies have reported the barriers of undertaking CSR research and documented the factors such as corruption, weak stakeholder activism and lack of government controls as main constraints. On the other hand, existing studies reported that religious traditions, historical background, globalization, and government institutional voids are the main drivers of CSR studies. Subsequent application of the framework to Kazakhstan shows that these constraints and motives are also true for the country.

Defining Corporate Social Responsibility for Developing and Developed Countries

2019 ◽  
pp. 1-27 ◽  
Author(s):  
Duane Windsor
Keyword(s):  
Developing Countries ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Fair Trade ◽  
Multinational Enterprises ◽  
Developed Countries ◽  
Theory Versus ◽  
Path Dependent ◽  
Corporate Social ◽  
Alternative Understanding

This chapter proposes a conceptual framework for comparing enterprise and governmental approaches to corporate social responsibility (CSR) for developed and developing countries. An enterprise approach is voluntary. A governmental approach provides either requirements or guidance, strong or weak, for enterprise CSR. Focus is on multinational enterprises (MNEs), for two reasons. First, MNEs may operate across quite different conditions. Second, a major MNE concern has to do with fair trade and sustainable development supply chains. The chapter considers three approaches found in the extant literature. One approach asserts autonomy of developing countries from developed countries, and thus divergence of enterprise and governmental CSR by type of context. A second approach examines global convergence as highly context path-dependent and perhaps cosmetic. A third approach emphasizes “glocality” combining global thinking with local action. The author proposes an alternative understanding of how to compare CSR for developed and developing countries using theory versus context.

scholarly journals Corporate social responsibility and firm risk: Egypt’s case

2021 ◽  
Vol 10 (2) ◽  
pp. 74-83
Author(s):  
Dina Hassouna ◽  
Rania Salem
Keyword(s):  
Developing Countries ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Audit Committee ◽  
Developed Countries ◽  
Firm Risk ◽  
Return On Equity ◽  
Beta Coefficient ◽  
Corporate Social ◽  
The Impact

Studies amongst developed countries have extensively investigated the link between corporate social responsibility (CSR) and financial performance. However, due to lack of research in the Middle East, especially in Egypt, the association between CSR and firm risk remains much less understood (Nguyen & Nguyen, 2015). Therefore, this paper is one of the very few studies that investigate the impact of CSR on firm risk amongst developing countries. A sample of 31 Egyptian listed companies was examined over four years, from 2011 to 2015. We test the impact of CSR on firm risk using fixed and random effects estimation models. We use operating leverage, financial leverage and the beta coefficient of the sample companies’ stocks as a proxy for the companies’ risk. Identified control variables are firm size, market-to-book value, return on equity, return on assets, and firm age. Other variables are used to control for corporate governance, board characteristics and audit committee characteristics. The results show that CSR affects operating risk, yet it does not have a significant impact on financial or market risks in Egypt, which in turn emphasizes that CSR in developing countries differs in characteristics from that in developed countries (Vo & Arato, 2020).

scholarly journals Corporate Social Responsibility and Social Media: Comparison between Developing and Developed Countries

2020 ◽  
Vol 12 (13) ◽  
pp. 5255 ◽  
Author(s):  
Lucie Kvasničková Stanislavská ◽  
Ladislav Pilař ◽  
Klára Margarisová ◽  
Roman Kvasnička
Keyword(s):  
Social Media ◽  
Developing Countries ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Environmental Sustainability ◽  
Developed Countries ◽  
Reputation Management ◽  
Social Good ◽  
Corporate Social ◽  
Developing And Developed Countries

Social media allow companies to engage with their interest groups, thus enabling them to solidify corporate social responsibility (CSR) policies. The concept of CSR is now well-established for companies in Western countries, and CSR is becoming an increasingly popular topic in developing countries. This study investigated differences in the perception of the term ‘CSR’ on Instagram between developing and developed countries. We analysed 113,628 Instagram messages from 38,590 unique users worldwide. The data were recorded between 19 November 2017 and 11 December 2018. In both developed and developing countries, charity and social good were common features. On the contrary, a difference was identified in the area of sustainability, which is an important part of communication in developed countries, and the area of education, which is an important part of communication in developing countries. Community analysis revealed four dominant communities in developed countries: (1) philanthropic responsibility, (2) environmental sustainability, (3) pleasure from working and (4) start-ups with CSR; and three in developing countries: (1) social and environmental responsibility, (2) philanthropic responsibility and (3) reputation management. These results could facilitate the strategic management of CSR to adapt communication to local environments and company contexts. Our findings could allow managers to focus CSR activities on relevant issues in developing countries and thus differentiate their CSR communication from competing organizations.

Framing sports' corporate social responsibility: US women's vs men's soccer leagues

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
David Lynn Painter ◽  
Brittani Sahm ◽  
Paul Schattschneider
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Media Coverage ◽  
News Coverage ◽  
Professional Sports ◽  
Socially Responsible ◽  
Content Type ◽  
Sports Teams ◽  
Corporate Social ◽  
Responsible Behaviors

PurposeThis investigation's purpose is to compare coverage of the corporate social responsibility (CSR) behaviors of the National Women's Soccer League (NWSL) and Major League Soccer (MLS). The goals are (1) to extend CSR analyses beyond organizational reports and (2) to compare coverage of professional sports teams' CSR behaviors across genders.Design/methodology/approachSpecifically, this quantitative content analysis compared local newspaper coverage of the socially responsible behaviors of the three NWSL and MLS teams owned and operated by the same organizations in Portland, Houston and Orlando.FindingsThe NWSL teams received significantly less and more negative coverage than the MLS teams. Moreover, the NWSL coverage was more individualistic, more focused on ethics and quoted individual team players more frequently, while the MLS coverage was more collective, focused on philanthropy and quoted team organization members more frequently.Research limitations/implicationsAlthough intentionally based on a sample of six teams, this study's results suggest the biases in coverage of women's sports teams extend beyond the playing field to their corporate social responsibility behaviors, reporting and news coverage.Originality/valueAs one of the first studies to analyze media coverage of professional sports team's CSR activities and to compare their socially responsible behaviors across genders, the results provide compelling implications for CSR scholars and practitioners, especially in the sports industry.

scholarly journals FAIR TRADE AS A TOOL OF CORPORATE SOCIAL RESPONSIBILITY

2016 ◽  
Vol 4 ◽  
pp. 340-345
Author(s):  
Katarína Moravčíková ◽  
Elena Gregová
Keyword(s):  
Developing Countries ◽  
Corporate Social Responsibility ◽  
Czech Republic ◽  
Social Responsibility ◽  
Fair Trade ◽  
Developed Countries ◽  
Current Situation ◽  
Social Changes ◽  
The Czech Republic ◽  
Corporate Social

Fair Trade connects developed countries, where greater sustainability and justice is being sought, with the needs of developing countries where economic and social changes are needed most. It enables citizens who are consumers to favor the producers of poorer countries. This is a manifestation of humanity that helps producers to escape acute poverty and lead dignified lives. Fair trade is becoming a very “hot” topic, not only for businesses but also for consumers, who are trending towards buying Fair Trade products. By buying such products, customers express solidarity with the producers of Fair Trade products. This article aims to identify the importance of Fair Trade. Methods of analysis, synthesis, deduction, and comparison are used to establish the current situation of Fair Trade in Slovakia and the Czech Republic, as well as the perception of Fair Trade held by Czech and Slovak customers. 

Defining Corporate Social Responsibility for Developing and Developed Countries

2017 ◽  
pp. 1-27 ◽  
Author(s):  
Duane Windsor
Keyword(s):  
Developing Countries ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Fair Trade ◽  
Multinational Enterprises ◽  
Developed Countries ◽  
Theory Versus ◽  
Path Dependent ◽  
Corporate Social ◽  
Alternative Understanding

This chapter proposes a conceptual framework for comparing enterprise and governmental approaches to corporate social responsibility (CSR) for developed and developing countries. An enterprise approach is voluntary. A governmental approach provides either requirements or guidance, strong or weak, for enterprise CSR. Focus is on multinational enterprises (MNEs), for two reasons. First, MNEs may operate across quite different conditions. Second, a major MNE concern has to do with fair trade and sustainable development supply chains. The chapter considers three approaches found in the extant literature. One approach asserts autonomy of developing countries from developed countries, and thus divergence of enterprise and governmental CSR by type of context. A second approach examines global convergence as highly context path-dependent and perhaps cosmetic. A third approach emphasizes “glocality” combining global thinking with local action. The author proposes an alternative understanding of how to compare CSR for developed and developing countries using theory versus context.

scholarly journals Directors’ Remuneration and Corporate Social Responsibility: A Study on Malaysian Listed Firms

2019 ◽  
Vol 8 (1) ◽  
pp. 118
Author(s):  
Mohd Waliuddin Mohd Razali ◽  
Hew Jing Ying ◽  
Janifer Lunyai ◽  
Noraisyah Abd Rahman
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Size ◽  
Annual Reports ◽  
Global Reporting Initiative ◽  
Environmental Reporting ◽  
Listed Firms ◽  
Thomson Reuters ◽  
Corporate Social ◽  
The Relationship

The main objective of this paper is to examine the relationship between directors’ remuneration and Corporate Social Responsibility (CSR) for listed firms in Malaysia. All financial data such as firm size, performance and leverage can be collected from Thomson Reuters DataStream while directors’ remuneration and CSR disclosures were collected from annual reports. 377 samples of listed firms on Bursa Malaysia were collected from year 2014 to 2016. The results of this study show that increase director’ remuneration motivates the directors to perform higher CSR. The CSR practices should benefit people and firms. Therefore, more benefits gained by public and firms from CSR should not be compensated with low directors’ remuneration. The results also show that firm size and leverage have positive relationship with CSR. This study can be extended using other measurements of CSR such as Global Reporting Initiative (GRI), human rights and environmental reporting which could give new insights on the relationship between CSR and directors’ remuneration.

Corporate social responsibility of mining industries

2015 ◽  
Vol 57 (5) ◽  
pp. 367-372 ◽  
Author(s):  
Deepankar Sharma ◽  
Priya Bhatnagar
Keyword(s):  
Corporate Social Responsibility ◽  
Community Development ◽  
Social Responsibility ◽  
Large Scale ◽  
Mining Industry ◽  
Developed Countries ◽  
Advanced Technology ◽  
Foreign Firms ◽  
Content Type ◽  
Corporate Social

Purpose – This paper aims to examine the community development approaches of large-scale mining companies, with particular reference to how they may engender community dependency. Design/methodology/approach – The paper begins with a review of corporate social responsibility (CSR) in the mining industry, corporate community initiatives and the problem of mining dependency at a national, regional and local levels. Findings – It outlines some of the reasons why less-developed countries (LDCs) experience under-development and detrimental effects as a result of their linkages with industrialized countries. LDCs are not able to take advantage of advanced technology and management skills due to being relatively poor in capital and skills, and foreign technologies compete unfairly with and destroy local production techniques, creating a pool of unemployable “marginalized” people. Holder’s of investments in LDCs demand annual returns for continued support – profits are taken out of the country or guaranteed by tax concessions. Unwillingness of foreign firms to train local people to take over management positions. Originality/value – This paper explores how the need to address sustainability issues has affected communities, and whether community development initiatives have been effective in contributing to more sustainable communities.

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