scholarly journals What really drives corporate social responsibility?

Author(s):  
Vesna Stojanovic-Aleksic ◽  
Aleksandra Boskovic

Corporate social responsibility (CSR) can be motivated either by instrumental, moral or obligatory factors. The paper aims to explore how these motives influence the level of CSR. Specific attention is paid to the CSR in state-owned and private companies, since their motives are significantly different. In order to examine these relationships, we applied a set of statistical techniques. The findings indicate that internal CSR is more developed if philanthropic motives are dominant. Also, CSR in general, internal CSR and responsibility to customers, are higher in state-owned companies, compared to the private ones. The contribution of the paper is reflected in the discovery of new insights, which are the basis for future research, but also useful for directing the activities of management in the field of CSR which is one of the key preconditions for sustainable business.

2020 ◽  
Vol 8 (2) ◽  
pp. 112
Author(s):  
Sura Altheeb ◽  
Kholoud Sudqi Al-Louzi

The current research investigates the impact of internal corporate social responsibility on job satisfaction in Jordanian pharmaceutical companies. Quantitative research design and regression analysis were applied on a total of 302 valid returns that were obtained in a questionnaire based survey from 14 pharmaceutical companies among employees, supervisors and managers. The results showed that internal corporate social responsibility was significantly related to job satisfaction and three of its dimensions, namely working conditions, work life balance and empowerment contributed significantly to job satisfaction, whereas employment stability and skills development had no contribution. This study implies that Jordanian pharmaceutical companies have to try their best to promote and facilitate internal corporate social responsibility among their employees in an effort to improve their job satisfaction, which will eventually yield positive results for the company as a whole. In light of these results, the research presented many recommendations for future research; the most important ones were the application of this study in other sectors, cultures, and countries, and using of multi method for collecting data.


2021 ◽  
Vol 13 (8) ◽  
pp. 4548
Author(s):  
Qingyu Zhang ◽  
Sohail Ahmad

Corporate social responsibility (CSR) in management domains is a well-known concept that links corporate interests and environmental/community values. CSR is considered a strategic policy that offers environmental and social competitive advantages. Organizations consider that CSR-based goodwill provides a tactical competitive edge and sustainable growth. The goal of this paper is to show how CSR programs affect consumers’ purchasing intention in the context of Pakistan. In addition, the effect of customer awareness has been studied as a moderator between CSR and purchasing intention. To this end, the study has conducted a survey and gathered Pakistani customers’ responses, and structural equation modeling has been used to evaluate the results. The study concludes that CSR activities favorably affect customer purchasing intentions directly as well as indirectly through improving brand image and trust, and customer awareness of CSR activities plays a moderating role. The implications and future research directions are discussed.


Author(s):  
Min-Jik Kim ◽  
Byung-Jik Kim

Although there has been extensive research on the corporate social responsibility (CSR)–performance link, full understanding is still elusive. A possible reason for this is the limited understanding of the underlying processes that affect the relationship. Grounded in institutional theory, which emphasizes the importance of micro-level intermediating processes (e.g., employees’ perceptions and attitudes) to explain a macro-level association (i.e., CSR to organizational performance), we built a moderated mediation model where: (i) organization commitment mediated the influence of CSR on organizational performance, and (ii) an employee’s prosocial motivation moderated the relationship between CSR and organizational commitment. Using three-wave time-lagged survey data obtained from 302 Korean workers, we found that organizational commitment is an important micro-level process in the CSR–performance link, and that the level of an employee’s prosocial motivation can positively moderate that link. We discuss theoretical and practical implications, along with limitations and future research directions.


2021 ◽  
Vol 13 (8) ◽  
pp. 4365
Author(s):  
Yunjeong Ahn ◽  
Jieun Lee

This study examines the role of participation effort, focusing on the effect of anthropomorphic messengers’ facial expression on consumers’ perception in the context of corporate social responsibility (CSR). CSR activities requiring consumer participation can elicit their positive responses. Although companies’ interests in participatory CSR are increasing, academic interests in this area are still insufficient. Existing studies have not provided clear results on the effective level of participation effort and its effect on consumers’ perception of CSR activities. In this context, we conducted a study that investigated the effect of participation effort, focusing on the facial expression of an anthropomorphic messenger. The study shows that participation effort has a positive relationship with the intention to participate in CSR because consumers perceive messengers with a sad facial expression as victims. However, they perceive messengers with a happy facial expression as marketing agents. Hence, participation effort decreases participation intention. Finally, we discuss the meaning of the study and propose suggestions for future research.


2019 ◽  
Vol 15 (5) ◽  
pp. 671-688
Author(s):  
Juniati Gunawan ◽  
SeTin SeTin

Purpose The purpose of this paper is to analyze accounting research developments in the area of corporate social responsibility (CSR) in Indonesia for the period 2012-2016. The focus of CSR literature review is on disclosures and not to examine CSR activities or programs. Design/methodology/approach This study applied a descriptive approach to provide evidence on the major variables that have been examined in CSR research and what is the measurement used to measure CSR disclosures. The CSR research development was traced through mapping articles published in the international journal with the subject of category accounting (Schimago Journal rank quartile Q3 and Q4), and national journal (national accredited accounting journals, as well as the proceedings of National Symposium on Accounting [NSA]). A total of 5,971 articles were reviewed and resulted in 31 Indonesian CSR articles in accounting which are dominated by quantitative methods (93.5 per cent), and as many as 28 articles were analyzed. Findings The analyses result showed that (1) 75 per cent of CSR research were in the areas of financial accounting and capital markets, followed by tax accounting and corporate governance; (2) The most widely used variable associated with CSR was financial performance; which (3) More than 80 per cent of the CSR research used annual reports as the source of data with only 19.23 per cent using sustainability reports; (4) 65.38 per cent of the CSR disclosure measurement referred to used other CSR disclosure lists, other than the Global Reporting Initiative (GRI). Research limitations/implications The study results are important as a basis for future studies to provide a platform for the analysis to cover the gap between CSR studies in the academic and business areas for not only Indonesia but also other countries. Comparative studies between countries will be essential for future research to provide empirical evidence on the development of CSR research in accounting fields. Practical implications The study provides comprehensive pictures in how CSR disclosures have been analyzed in academic area so that practitioners in business field are able to understand the results on which variables are associated with CSR. Further, the practitioners could enhance their CSR implementations and reports to gain the utmost benefits for their business. Originality/value This study is considered as the first CSR literature review analyzed in accounting research publications. As CSR topics have been emerging developed in many field of studies, reviewing this topic in the accounting area resulted interesting findings. These findings are useful for not only Indonesia but also other countries. Further, this study provides platform to fill many gaps for future research in the topic of CSR in accounting field.


2006 ◽  
Vol 36 (1) ◽  
pp. 86
Author(s):  
Charolinda Charolinda

AbstrakCorporate social responsibility, in United States of America, has known as "corporate citizenship ". The most principle about their same meanings are designated to corporation's effort to conduct social and environtmenal care integrally in to Iheir business by voluntary methods. The practice of community development in Indonesia that have been conducted both State Owned Enterprise (SOE) and private companies need to be more intensified. This program cannot be exercised by charity ways, but needs phases 10 its persistence. Then it will result better situation on both corporation and local people. In legal aspect in Indonesia the program has not controlled in particularly regulation but spread in many regulations. In the author's sight those needs more government effords to secure that this agenda will continue by the aimed considerations.


Economies ◽  
2021 ◽  
Vol 9 (4) ◽  
pp. 198
Author(s):  
Andrzej Janowski

Over the years, the idea of corporate social responsibility has attracted the interest both of practitioners and researchers. While a discourse has occurred in the context of the meaning of Corporate Social Responsibility (CSR), there is no extensive analysis of the latest contributions. To address this gap, three objectives have been formulated for the purpose of this paper: to analyse development trends in CSR definitions, to assess the applicability of scientific efforts in the above-mentioned area and to demonstrate future research opportunities and threats based on the state-of-the-art in CSR. An organized literature review and bibliometric methods have been proposed based on 55 articles published in the “Corporate Social Responsibility and Environmental Management Journal”, the top ranked periodical with the highest Impact Factor, from its beginnings to January 2021. This research provides a clear overview of the recent CSR trends that are present in the literature, by pinpointing those works that refer to significant characteristics and indicate future trajectories of CSR in a managerial practical context, particularly important for the effectiveness of future CSR-oriented organizational activities. This paper summarises the existing CSR-related knowledge and constitutes the first attempt to investigate the process of the creation and development of the corporate social responsibility concept from its origins to its contemporary multidimensionality.


2021 ◽  
pp. 1-32
Author(s):  
Sonia Boukattaya ◽  
Zyed Achour ◽  
Zeineb Hlioui

This study aims to present a literature review of recent studies on the relationship between environmental, social and governance (ESG) performance, corporate social responsibility (CSR) and corporate financial performance (CFP) and to provide a path for future researches. Using content analysis method, a total of 88 papers published in renowned journals, over the period 2015-2021, were selected in the review. Several findings have been made: first, the majority of researches have focused on the CSR’s “social impact” hypothesis on CFP; the reverse relationship seems to have been overlooked. Second, the contested results are likely to be attributable both to differences in research contexts and CSR’ laws but also to biases relating to the operationalization of CSR concept and CFP proxies retained. Finally, several arguments are advanced arguing for an indirect link between CSR and CFP. Future research should, therefore, pay attention to the different contingent variables that are likely to affect the studied relationship.


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