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  1. Corporate Governance and Corporate Social Responsibility Disclosures: Evidence From an Emerging Economy. [REVIEW]Arifur Khan, Mohammad Badrul Muttakin & Javed Siddiqui - 2013 - Journal of Business Ethics 114 (2):207-223.
    We examine the relationship between corporate governance and the extent of corporate social responsibility (CSR) disclosures in the annual reports of Bangladeshi companies. A legitimacy theory framework is adopted to understand the extent to which corporate governance characteristics, such as managerial ownership, public ownership, foreign ownership, board independence, CEO duality and presence of audit committee influence organisational response to various stakeholder groups. Our results suggest that although CSR disclosures generally have a negative association with managerial ownership, such relationship becomes significant (...)
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  • Exploring the Curvature of the Relationship Between HRM–CSR and Corporate Financial Performance.Olivier Meier, Philippe Naccache & Guillaume Schier - forthcoming - Journal of Business Ethics:1-17.
    This article contributes to the general literature on the relationship between corporate social performance and corporate financial performance, as well as to the emerging HRM–CSR literature, by exploring the curvature of the relationship between HRM–CSP and CFP. We advance conceptual arguments in favor of an inverted U-shaped relationship. Our results demonstrate a significant quadratic relationship between HRM–CSP and CFP. We provide evidence that this relationship is not linear or S-shaped but rather inverted U-shaped.
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  • Ethical Management and Leadership: A Conceptual Paper and Korean Example.Louise Patterson & Chris Rowley - 2019 - Asian Journal of Business Ethics 8 (1):1-24.
    Business ethics have become an important topic globally for both policy-makers and businesses. This paper first discusses the conceptual framework for business ethics followed by ethical management and corporate social responsibility as well as relevant theories. Within this conceptual framework, Korea is used as a country context as to the development of EM and CSR. An important example of an ethical scandal is the major steel manufacturer, POSCO as it was held up as an exemplar and role model of ethical (...)
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  • A Comparative Study of CSR in Pakistan!Mahnaz Fatima - 2017 - Asian Journal of Business Ethics 6 (1):81-129.
    This paper presents the state of corporate social responsibility in Pakistan since it has been driven in the country by the Securities and Exchange Commission of Pakistan, the UN Global Compact, and trade liberalization under the WTO. This study is based on responses obtained from 51 Pakistani companies and 20 MNCs. It was found that MNCs were found to be more socially responsible to customers, to suppliers in terms of their purchasing procedures, to the environment, to their employees, to the (...)
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  • The Role of Female Directors in Promoting CSR Practices: An International Comparison Between Family and Non‐Family Businesses.Lázaro Rodríguez-Ariza, Beatriz Cuadrado-Ballesteros, Jennifer Martínez-Ferrero & Isabel-María García-Sánchez - 2017 - Business Ethics: A European Review 26 (2):162-174.
    This article analyzes a panel of 550 international firms, for the period 2004 to 2010, to compare the role of female directors in family and non-family firms in promoting responsible practices. Many studies have associated the presence of women on the board with a higher degree of socially responsible commitment. However, we found that this is much less so in family firms than in non-family firms. In family firms, corporate social responsibility commitment does not vary significantly with the presence of (...)
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  • Can Inclusion in Religious Index Membership Mitigate Earnings Management?Abdullah Alsaadi - forthcoming - Journal of Business Ethics:1-22.
    This paper investigates whether religious-based index membership is important in mitigating earnings management. Using a large sample of firms domiciled across 12 European countries, our empirical results show that firms included in the Shariah-compliant index, as a proxy for religious index, are more likely to engage in accruals manipulation vis-a-vis non-Shariah-compliant firms. Our results are robust using the Heckman two-stage treatment effect model, weighted least squares model, alternative earnings quality metrics and after controlling for the potential effects of home-country characteristics. (...)
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  • How Can Responsible Family Ownership Be Sustained Across Generations? A Family Social Capital Approach.Cristina Aragón-Amonarriz, Agustín Mateo Arredondo & Cristina Iturrioz-Landart - 2019 - Journal of Business Ethics 159 (1):161-185.
    Responsible family ownership is a combination of the family’s commitment to the family-firm’s stakeholders in the long term and the explicit behaviour of the family members associated with the firm. However, families are not individuals but rather a system of relationships among family members. In such a context, misunderstandings in communication, anachronistic mentalities and different value systems can block the intergenerational transmission of RFO. Consequently, the responsibility of the family towards the FF’s stakeholders may be damaged and the firm’s socially (...)
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  • Commitment of Independent and Institutional Women Directors to Corporate Social Responsibility Reporting.María Consuelo Pucheta‐Martínez, Inmaculada Bel‐Oms & Gustau Olcina‐Sempere - 2019 - Business Ethics: A European Review 28 (3):290-304.
    Business Ethics: A European Review, EarlyView.
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  • Value-Enhancing Capabilities of CSR: A Brief Review of Contemporary Literature.Mahfuja Malik - 2015 - Journal of Business Ethics 127 (2):419-438.
    This study reviews and synthesizes the contemporary business literature that focuses on the role of corporate social responsibility to enhance firm value. The main objective of this review is to proffer a precise understanding of what has already been investigated and the findings of those investigations regarding the value-enhancing capabilities of CSR for public firms. In addition, this review identifies gaps in the existing literature, evaluates inconsistent findings, discusses possible data sources for empirical researchers, and provides direction for exploring other (...)
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  • CEO Ability and Corporate Social Responsibility.Yuan Yuan, Gaoliang Tian, Louise Yi Lu & Yangxin Yu - 2019 - Journal of Business Ethics 157 (2):391-411.
    This study examines the impact of chief executive officer ability on firms’ corporate social responsibility performance. We find that firms’ CSR performance increases with CEO ability. Specifically, firms with more able CEOs are associated with more socially responsible activities and fewer socially irresponsible activities, and are associated with more stakeholder CSR rather than third-party CSR. We further find that the positive relation between CEO ability and CSR is weakened for CEO who is also the chair of the board and for (...)
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  • Not Good, Not Bad: The Effect of Family Control on Environmental Performance Disclosure by Business Group Firms.Ann Terlaak, Seonghoon Kim & Taewoo Roh - 2018 - Journal of Business Ethics 153 (4):977-996.
    We combine research on business groups with the socioemotional wealth approach from family firm research to examine how family control of business group firms affects voluntary disclosure of environmental performance information. Theorizing that disclosing environmental performance information weakens the owning family’s control over its business group firm, but also generates reputational benefits, we expect family ownership and disclosure propensities to relate in a U-shaped way and, further, that this U-shape is accentuated for business group firms with a family CEO. Analysis (...)
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  • Corporate Governance and Executive Compensation for Corporate Social Responsibility.Bryan Hong, Zhichuan Li & Dylan Minor - 2016 - Journal of Business Ethics 136 (1):199-213.
    We link the corporate governance literature in financial economics to the agency cost perspective of corporate social responsibility to derive theoretical predictions about the relationship between corporate governance and the existence of executive compensation incentives for CSR. We test our predictions using novel executive compensation contract data, and find that firms with more shareholder-friendly corporate governance are more likely to provide compensation to executives linked to firm social performance outcomes. Also, providing executives with direct incentives for CSR is an effective (...)
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  • When CEO Career Horizon Problems Matter for Corporate Social Responsibility: The Moderating Roles of Industry-Level Discretion and Blockholder Ownership.Won-Yong Oh, Young Kyun Chang & Zheng Cheng - 2016 - Journal of Business Ethics 133 (2):279-291.
    This paper examines the influence of CEO career horizon problems on corporate social responsibility. We assume that as CEOs are getting older, they tend to disengage in CSR due to their shorter career horizons. We further argue that high levels of industry-level discretion and blockholder ownership amplify the negative effects of CEO age on CSR. Using a panel sample of US-based firms over 2004–2009, we do not find the main effect of CEO age on CSR, but find support for the (...)
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  • Professors on the Board: Do They Contribute to Society Outside the Classroom?Charles H. Cho, Jay Heon Jung, Byungjin Kwak, Jaywon Lee & Choong-Yuel Yoo - 2017 - Journal of Business Ethics 141 (2):393-409.
    According to our data, 38.5 % of S&P 1500 firms have at least one professor on their boards. Given the lack of research examining the roles and effects of academic faculty as members of boards of directors on corporate outcomes, this study investigates whether firms with professor–directors are more likely to exhibit higher corporate social responsibility performance ratings. Results indicate that firms with professor–directors do exhibit higher CSR performance ratings than those without. However, the influence of professor–directors on firm CSR (...)
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  • Corporate Social Responsibility: Review and Roadmap of Theoretical Perspectives.Jędrzej George Frynas & Camila Yamahaki - 2016 - Business Ethics: A European Review 25 (3):258-285.
    Based on a survey and content analysis of 462 peer-reviewed academic articles over the period 1990–2014, this article reviews theories related to the external drivers of corporate social responsibility and the internal drivers of CSR that have been utilized to explain CSR. The article discusses the main tenets of the principal theoretical perspectives and their application in CSR research. Going beyond previous reviews that have largely failed to investigate theory applications in CSR scholarship, this article stresses the importance of theory-driven (...)
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  • Do LGBT-Supportive Corporate Policies Improve Credit Ratings? An Instrumental-Variable Analysis.Pandej Chintrakarn, Sirimon Treepongkaruna, Pornsit Jiraporn & Sang Mook Lee - forthcoming - Journal of Business Ethics:1-15.
    We investigate the effect of Lesbian, Gay, Bisexual, and Transgender -supportive corporate policies on credit ratings. To the extent that LGBT-friendly policies are beneficial to the firm and therefore improve its expected cash flows, credit rating agencies should assign more favorable credit ratings to the firm. To alleviate endogeneity concerns, we exploit the variations in the LGBT populations across the states in the U.S. as our instrument. Our instrumental-variable analysis reveals that firms that adopt LGBT-supportive corporate policies enjoy better credit (...)
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  • Intragroup Transactions, Corporate Governance, and Corporate Philanthropy in Korean Business Groups.Won-Yong Oh, Young Kyun Chang, Gyeonghwan Lee & Jeongil Seo - 2018 - Journal of Business Ethics 153 (4):1031-1049.
    This study examines how the corporate philanthropy decisions of group-affiliated firms in Korea are made. Based on the attention-based view, we argue that when corporate decision makers at group-affiliated firms focus their attention more on internal markets than external stakeholders because of the firm’s high reliance on intragroup transactions, the firm will decrease its level of corporate philanthropy. We further argue that the relationship will be stronger when governance mechanisms focus on the instrumental value of corporate philanthropy. Using a panel (...)
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  • What Drives Managerial Perks? An Empirical Test of Competing Theoretical Perspectives.Hua Zhang, Yuanyang Song & Yuan Ding - 2015 - Journal of Business Ethics 132 (2):259-275.
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  • Business Strategy and Corporate Social Responsibility.Yuan Yuan, Louise Yi Lu, Gaoliang Tian & Yangxin Yu - forthcoming - Journal of Business Ethics:1-19.
    This study examines the relation between a firm’s business strategy and its corporate social responsibility performance. Using a comprehensive measure of business strategy based on the Miles and Snow theoretical framework, we find that firms following an innovation-oriented strategy are associated with better CSR performance than those following an efficiency-oriented strategy. Specifically, compared with defenders, prospectors engage in more socially responsible activities, fewer socially irresponsible activities, and perform better in both stakeholder- and third-party-related CSR areas. Taken together, our results suggest (...)
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  • The Diffusion of Voluntary Environmental Programs: The Case of ISO 14001 in Korea, 1996–2011.Kyungmin Baek - 2017 - Journal of Business Ethics 145 (2):325-336.
    This paper examines the adoption of ISO 14001, which is known as the most famous voluntary environmental program. The data of this paper pertain to Korean [Throughout this paper, Korea refers to the Republic of Korea ] firms in manufacturing industries from 1996 to 2011. Event-history modeling to examine firms’ adoption of ISO 14001 finds that both resource-based factors and institutional factors have influenced the diffusion of ISO 14001 in Korea. By exploring time-related effects, I also find that while resource-based (...)
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  • Market Reactions to the First-Time Disclosure of Corporate Social Responsibility Reports: Evidence From China.Kun Tracy Wang & Dejia Li - 2016 - Journal of Business Ethics 138 (4):661-682.
    We examine whether investors value the disclosure of first-time standalone corporate social responsibility reports, and whether market valuations differ between government-controlled and privately controlled firms. Using a matched sample of Chinese publicly listed firms, we find that CSR initiators have higher market valuations than matched CSR non-initiators, and CSR initiators controlled by the central and local governments have lower market valuations than CSR non-initiators and CSR initiators controlled by private shareholders. Additional analyses demonstrate that CSR initiators with high CSR reporting (...)
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  • Host Country Sourcing of Multinational Enterprises: A Corporate Social Responsibility Perspective.Jae C. Jung & Khan-Pyo Lee - 2018 - Journal of Business Ethics 152 (3):683-701.
    Through corporate social responsibility activities, a firm can develop the capability for managing and benefiting from stakeholder relationships. This study refers to such a capability as stakeholder influence capacity. In a host country, locally sourcing parts and/or materials can generate economic value and improve social welfare. Moreover, local sourcing provides opportunities for a foreign firm to apply and advance SIC while closely interacting with host-country stakeholders. Accordingly, we expect that a firm, having gained SIC through CSR activities in its home (...)
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  • Exploring the Relationship Between Board Characteristics and CSR: Empirical Evidence From Korea.Young Kyun Chang, Won-Yong Oh, Jee Hyun Park & Myoung Gyun Jang - 2017 - Journal of Business Ethics 140 (2):225-242.
    Previous studies in Western contexts have examined the relationships between various board characteristics and CSR, yet the relationships need to be re-examined in non-Western contexts given differential theoretical premises across contexts. We specifically propose that the effects of board characteristics on CSR in Korea should be patterned distinctively from Western-based existing literature, focusing on three important board characteristics, such as a board’s independence, social ties, and diversity. Using a panel dataset from large Korean firms, we found that various relationships between (...)
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  • The Effect of CEOs’ Turnover on the Corporate Sustainability Performance of French Firms.Yohan Bernard, Laurence Godard & Mohamed Zouaoui - 2018 - Journal of Business Ethics 150 (4):1049-1069.
    This paper examines the relationship between turnover among chief executive officers and corporate sustainability performance by identifying the influence of two major types of succession to the top job and the reasons for change. Our model also integrates the firm’s past prioritization of CSP and the impact of a company’s participation in the Global Reporting Initiative. Upper echelons theory and agency theory frameworks are adopted to understand CSP. Using an analysis of panel data for 88 public companies across 13 years (...)
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  • Does Equity Ownership Matter for Corporate Social Responsibility? A Literature Review of Theories and Recent Empirical Findings.Christian M. Faller & Dodo zu Knyphausen-Aufseß - 2018 - Journal of Business Ethics 150 (1):15-40.
    Based on the concept of shareholder primacy, many scholars have argued that it is more important for businesses to earn profits for their shareholders than to provide benefits to society at large. Corporate social responsibility is often regarded as an investment that comes at the expense of shareholders. In contrast, research analyzing the connections between the equity ownership structure of a company and its level of CSR engagement suggests that CSR offers benefits to shareholders that go beyond direct financial returns (...)
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  • Effects of Outsider’s Monitoring on Capital Structure and Corporate Growth Strategy: Evidence From a Natural Experiment.Byung Min - 2018 - Journal of Business Ethics 152 (2):459-475.
    Debt-ridden corporate growth and increased vulnerability was one of the causes of the 1997 financial crisis in Korea. Introduction of the outside director system has been the core part of the board reforms following the crisis. Our estimation using instruments obtained from a natural experiment illustrates that outside monitoring has improved capital structure of firms even when we control for the leverage regulation effect, enhanced compliance with leverage regulation and thus reduced business risks, and reduced excessive growth and excessive investment (...)
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  • Voluntarily Disclosing Prosocial Behaviors in Korean Firms.Jennifer J. Griffin & Yoo Na Youm - 2018 - Journal of Business Ethics 153 (4):1017-1030.
    Instrumental CSR perspectives suggest that selective investments in prosocial, voluntary behaviors are largely profit-driven, whereas institutional theory emphasizes legitimacy-seeking as a significant mechanism for explicit CSR disclosure. We test both profit-seeking and legitimacy-seeking mechanisms, derived from empirical findings of Western-oriented firms, in a unique setting to understand voluntary CSR disclosure in an Eastern context: South Korea. By examining voluntary disclosure of the 500 largest South Korean firms’ social contributions from 2006 to 2012, a time period purposefully encompassing the global financial (...)
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  • Board Composition and Corporate Social Responsibility: The Role of Diversity, Gender, Strategy and Decision Making.Kathyayini Rao & Carol Tilt - 2016 - Journal of Business Ethics 138 (2):327-347.
    This paper aims to critically review the existing literature on the relationship between corporate governance, in particular board diversity, and both corporate social responsibility and corporate social responsibility reporting and to suggest some important avenues for future research in this field. Assuming that both CSR and CSRR are outcomes of boards’ decisions, this paper proposes that examining boards’ decision making processes with regard to CSR would provide more insight into the link between board diversity and CSR. Particularly, the paper stresses (...)
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  • Business Groups and Corporate Responsibility for the Public Good.Melsa Ararat, Asli M. Colpan & Dirk Matten - 2018 - Journal of Business Ethics 153 (4):911-929.
    This paper analyzes the relationship between Business Groups as a distinct way of organizing economic activities and their relation to the public good. We first analyze the phenomenon of Business Groups and discuss some of their core features. Subsequently, the paper moves to analyzing the existing literature on Business Groups and corporate social responsibility as the most common label for the topic of this Special Issue. Subsequently, specific peculiarities of Business Groups in the context of CSR and their contribution to (...)
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  • Does Ownership Structure Matter? The Effects of Insider and Institutional Ownership on Corporate Social Responsibility.Won-Yong Oh, Jongseok Cha & Young Kyun Chang - 2017 - Journal of Business Ethics 146 (1):111-124.
    The extant literature has examined the effects of ownership structures on corporate social responsibility, yet it has overlooked the non-linear and interactive effects among major shareholder groups. In this study, we examine the non-linear effects of insider and institutional ownerships on CSR. We also examine whether it is necessary to have both incentive alignment and monitoring mechanisms or it is sufficient to have either mechanism to promote CSR. Using a sample of the U.S. Fortune 1000 firms, our results suggest that (...)
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