scholarly journals Institutionalising a Withering Sense in Corporate Social Responsibility

2020 ◽  
Vol 10 (1) ◽  
pp. 54
Author(s):  
Tan Seng Teck ◽  
Selvamalar Ayadurai ◽  
William Chua ◽  
Tan Peng Liang ◽  
Nanthakumar Karuppiah
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Economic Performance ◽  
Research Paper ◽  
Legal Obligations ◽  
Research Findings ◽  
Divine Origin ◽  
Sustainability Reports ◽  
Corporate Social

Studies and writings on corporate social responsibility turned a full cycle with much ink spilled on this topic. From the inception of a divine origin, corporate social responsibility has now become a flamboyant display of numbers and statistics which corporations proudly present them to fulfil their legal obligations. It is ironic that a divine understanding of corporate social responsibility has now transpired to be a complex calculus of statistical tabulations, too often exhibited in annual and sustainability reports. Organisations become grossly mesmerised with the grandiosity of exceeding the prerequisites of ecological, environmental, social and economic performance supported by undisputable, verifiable and measurable data. Corporate social responsibility has become senseless and meaningless. This is not a research paper nor does it entail the rudiments of any research findings. Conversely, this paper alerts and perhaps cautions corporate social responsibility practitioners on the perils of their overarching emphasis on positivism. Corporate social responsibility cannot be quantified merely in numbers but on the contrary, it should involve truthful, honest and transparent dialectic communication with the stakeholders. Many corporations deceived and some still facing the remnants of their mistakes. The Volkswagen ‘diesel dupe’ crisis and Johnson & Johnson’s baby talc powder scandals are reminders of the same. This paper is a solemn reminder that corporations must be ‘awakened’ so that ethics is grounded to its core and not merely in the cosmetic forms of presentable statistics.

Assurance of the Sustainability Reports from the Chemical Industry Practices and trends

2018 ◽  
Vol 69 (3) ◽  
pp. 636-641
Author(s):  
Ionela Corina Chersan ◽  
Gabriela Ignat ◽  
George Ungureanu ◽  
Ion Sandu ◽  
Carmen Luiza Costuleanu ◽  
...  
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Chemical Industry ◽  
Sustainability Disclosure ◽  
Sustainability Reports ◽  
Integrated Or ◽  
Corporate Social

This study was carried out to identify the most recent practices in the audit of the sustainability reports of the companies from the chemical industry, whether they are integrated or not. For this purpose, we analyzed the annual/sustainability reports list available on the GRI website under the name GRI Sustainability Disclosure Database. As the results of the study, we argue that, due to environmental and social hazards associated with chemical industries, a duty to report on Corporate Social Responsibility (CSR) and to audit these reports according to specified standards would need to be introduced.

scholarly journals Corporate Social Responsibility, Brand Image and Firm Reputation in Mexican Small Business

2017 ◽  
Vol 7 (3) ◽  
pp. 38 ◽  
Author(s):  
Gonzalo Maldonado-Guzman ◽  
Sandra Yesenia Pinzón-Castro ◽  
Cid Leana-Morales
Keyword(s):  
Corporate Social Responsibility ◽  
Small Business ◽  
Social Responsibility ◽  
Brand Image ◽  
Research Paper ◽  
Medium Size ◽  
Firm Reputation ◽  
Marketing Literature ◽  
Corporate Social ◽  
Empirical Investigations

Several investigations are commonly found in marketing literature but there are relatively few theoretical and empirical researches that associate marketing with corporate social responsibility (CSR). There are even less empirical investigations that relate these two important constructs with firm reputation of enterprises aimed to small and medium-size enterprises (SMEs) which shows a clear void in literature regarding the existing relation between CSR activities, brand image of products or services created by enterprises and their firm reputation. For this reason, the main objective of this research paper is the analysis of the existing relation between CSR activities, firm reputation and brand image of products or services of SMEs by using a sample of 308 enterprises from Aguascalientes State. The results obtained show that CSR activities have positive and significant effects in both the firm reputation and brand image of products or services created by SMEs.

scholarly journals Determinant of The Corporate Social Responsibility Disclosure: Evidence of Indonesian Manufacturing Companies

2021 ◽  
Vol 16 (1) ◽  
pp. 71
Author(s):  
Arfan Ikhsan ◽  
Nurlaila Nurlaila ◽  
Herkulanus Bambang Suprasto ◽  
Febi Yanti Batubara
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Sampling Method ◽  
Manufacturing Companies ◽  
Ceo Power ◽  
Board Capital ◽  
Research Findings ◽  
The Subject ◽  
Csr Disclosure ◽  
Corporate Social

Following the necessity to provide transparent information on social activities, corporate social responsibility (CSR) disclosure is important for companies in Indonesia. This study aims to examine and analyze the effect of information ofCEO Power (CEOP), Board Capital (BCAPDUM), Media Disclosure (PMED), and Profitability (ROA) on CSR. This research usedmanufacturing companies listed on the IDX in 2016 as the subject. Using thepurposive sampling method, 26 companies were selected as the research sample. Research findings showed thatCEOP, PMED, and ROA haveastatistical effect on CSR disclosure, whereas BCAPDUM has no effect on CSR disclosure. Therefore, CEOP, PMED, and ROA have a positive and significant effect on CSR disclosure. Keywords:   CEO Power, Board Capital, Media Disclosure, Profitability, CSR

Does corporate social responsibility reporting enhance shareholders’ value?

2018 ◽  
Vol 16 (1) ◽  
pp. 158-178 ◽  
Author(s):  
Afzalur Rashid
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Performance Measures ◽  
Economic Performance ◽  
Simultaneous Equation ◽  
Content Type ◽  
Listed Firms ◽  
Csr Reporting ◽  
Corporate Social Responsibility Reporting ◽  
Corporate Social

Purpose This study aims to examine whether corporate social responsibility (CSR) and relevant reporting enhances firms’ economic performance among the listed firms in Bangladesh. Design/methodology/approach This study uses a content analysis to examine specific CSR-related attributes from 115 non-financial publicly listed firms in Bangladesh. Firm CSR reporting is evaluated against accounting and market performance measures, with a simultaneous equation approach used to control the potential endogeneity problem. Findings This study finds that CSR reporting significantly influences firm performance under both performance measures, although a firm’s economic performance does not influence CSR reporting. Research limitations/implications This study is subject to some limitations, such as the subjectivity or judgement associated in the coding process. Practical implications The findings imply that although CSR reporting by firms in Bangladesh is discretionary in nature, the ones that report add value to their firm. Originality/value This study contributes to the literature on the practices of CSR reporting in the context of the developing countries.

The Determinants of Sustainability Reporting of the Portuguese Public Sector Entities

2019 ◽  
pp. 653-678
Author(s):  
Maria da Conceição C. Tavares ◽  
Lúcia Lima Rodrigues
Keyword(s):  
Corporate Social Responsibility ◽  
Content Analysis ◽  
Public Sector ◽  
Social Responsibility ◽  
Sustainability Reporting ◽  
Global Reporting Initiative ◽  
Sustainability Disclosure ◽  
Sustainability Reports ◽  
Csr Disclosure ◽  
Corporate Social

Based on legitimacy and on stakeholder theories, this study analyses the level of disclosure of Corporate Social Responsibility (CSR) in the sustainability reports of the Portuguese public sector entities for the years 2008 and 2012, prepared in accordance with the guidelines of the Global Reporting Initiative (GRI). The authors also aim to determine the factors that influence this level of disclosure. Using content analysis, an index of CSR disclosure was constructed based on the sustainability reports of 58 public sector entities. It was concluded that the level of sustainability disclosure is related to the organisation's size, industry, awards and certifications received, and visibility measured in terms of consumer proximity. This study offers new empirical evidence of a different context – public sector entities in Portugal, providing valuable insights into the factors that explain CSR disclosures in public sector entities.

Co-opetition for corporate social responsibility and sustainability: drivers and success factors

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Amit Kumar ◽  
Julia Connell ◽  
Asit Bhattacharyya
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Success Factors ◽  
Content Type ◽  
Critical Success ◽  
Challenges And Opportunities ◽  
Private And Public ◽  
Research Findings ◽  
Sustainability Challenges ◽  
Corporate Social

Purpose Over the past few decades, many initiatives have been proposed in response to critical environmental challenges. However, in most cases, progress has been inadequate, raising questions as to why so few organisations have been successful in adopting effective sustainability measures. To address this dilemma, this paper aims to propose a range of sustainability-related co-opetitive strategies that are likely to be beneficial for organisations and society. The research findings provide support for co-opetitive approaches to corporate social responsibility (CSR) and sustainability by providing evidence within an Australian context. Design/methodology/approach Research methods comprised 14 interviews with senior executives/managers from private and public sector organisations in Australia. Thematic content analysis indicates the presence of three types of drivers (commonality-driven, competition-driven and collaboration-driven) and three critical success factors (governance, public policy and relationship principles) related to co-opetition, CSR and sustainability. Findings Findings indicate that inter-firm co-opetition could be considered a viable strategy to improve performance across the economic, social and environmental dimensions of sustainability. Limitations concern the number of interviews conducted. Originality/value Based on the research findings, a typology was created that depicts different forms of co-opetition in CSR/sustainability and their relationships with firm performance. Moreover, the typology illustrates the importance of co‐opetitive partnerships in supporting effective responses to sustainability challenges and opportunities.

scholarly journals Assurance of the leading UK food retailers' corporate social responsibility/sustainability reports

2014 ◽  
Vol 14 (1) ◽  
pp. 130-138 ◽  
Author(s):  
Peter Jones ◽  
David Hillier ◽  
Daphne Comfort
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Design Methodology ◽  
Assessment Process ◽  
Content Type ◽  
Csr Reporting ◽  
Food Retailers ◽  
Sustainability Reports ◽  
Assurance Process ◽  
Corporate Social

Purpose – The purpose of this paper is to offer an exploratory assessment of the employment of assurance in the Corporate Social Responsibility (CSR)/Sustainability reports published by the UK's top ten food retailers. Design/methodology/approach – The paper begins with an outline of the characteristics of assurance and the empirical information for the paper is drawn from the assurance material in the CSR/Sustainability reports posted on the internet by five of the selected retailers. Findings – The findings reveal considerable variation in the nature and the scope of the assurance processes undertaken, at best the accent is on limited assurance and some concerns are expressed about the independence of the assessment process. The paper concludes that these concerns can be seen to reduce the reliability and credibility of the assurance process. Originality/value – The paper provides an accessible review of how the UK's top ten food retailers are employing external assurance statements as part of their CSR reporting and as such it will interest academics, managers within the retail industry and those professionals and consultants who work with the industry.

From corporate social responsibility, through entrepreneurial orientation, to knowledge sharing

2015 ◽  
Vol 22 (2) ◽  
pp. 74-92 ◽  
Author(s):  
Luu Trong Tuan
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Knowledge Sharing ◽  
Entrepreneurial Orientation ◽  
Content Type ◽  
Theatre Companies ◽  
Research Findings ◽  
Corporate Social ◽  
Cai Luong

Purpose – This paper aims to examine the role of antecedents such as corporate social responsibility (CSR) and entrepreneurial orientation in the chain effect to knowledge sharing among members of Cai Luong theatre companies in the Vietnamese context. Knowledge sharing contributes to the depth of the knowledge pool of both the individuals and the organization. Design/methodology/approach – The relationships among the constructs in the research model were established through structural equation modelling (SEM)-based analysis of cross-sectional data from 226 respondents of Cai Luong theatre companies in Vietnam. Findings – From research findings emerged the empirical proof for the positive effect of CSR on entrepreneurial orientation, which, in turn, contributes to the sharing of knowledge among theatre members. Originality/value – Research findings increase the breadth of knowledge management literature through the role of CSR and entrepreneurial orientation as activators of knowledge sharing.

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