We provide evidence of the relationship between corporate social responsibility (CSR) and corporate financial performance (CFP) in Palestine, a highly unstable political context. Annual reports of all firms listed on the Palestine Exchange (PEX) for the period 2016-2019 were manually content analysed. A checklist of reported CSR items is summarised into four areas: environmental information, human resources, community involvement, and product and customer service quality. Results indicate a robust positive connection between each of the four dimensions and the composite CSR (...) index with three performance indicators: ROA, ROE, and Tobins Q. Results also find better performing companies with a higher degree of community involvement being greatly appealing, while the environmental dimension was the least resilient. We discuss the significance of community engagement for an unstable context like Palestine from a community cohesion standpoint. (shrink)

While corporate social responsibility (CSR) is becoming a mainstream issue for many organizations, most of the research to date addresses CSR in large businesses rather than in small- and medium-sized enterprises (SMEs), because it is too often considered a prerogative of large businesses only. The role of SMEs in an increasingly dynamic context is now being questioned, including what factors might affect their socially responsible behaviour. The goal of this paper is to make a comparison of SME and large firm (...) CSR strategies. Furthermore, size of the firm is analyzed as a factor that influences specific choices in the CSR field, and studied by means of a sample of 3,680 Italian firms. Based on a multi-stakeholder framework, the analysis provides evidence that large firms are more likely to identify relevant stakeholders and meet their requirements through specific and formal CSR strategies. (shrink)

ABSTRACT:This paper explores how corporations, through their Corporate Social Responsibility (CSR) activities, can help to effect positive developmental change. We use research on institutional change, deinstitutionalization, and institutional work to develop our central theoretical framework. This framework allows us to suggest more explicitly how CSR can potentially be mobilized as a purposive form of institutional work aimed at disrupting existing institutions in favor of positive change. We take the gender institution in the Arab Middle East as a case in point. (...) Our suggestion is that the current context of the Arab Spring, which combined with increasingly obvious endogenous institutional contradictions, has created a fertile ground for shaping change processes within the gender institution. Finally, we provide concrete examples of CSR initiatives that regional corporate actors can engage in for positive developmental change supporting women. (shrink)

Tobacco companies have started to position themselves as good corporate citizens. The effort towards CSR engagement in the tobacco industry is not only heavily criticized by anti-tobacco NGOs. Some opponents such as the the World Health Organization have even categorically questioned the possibility of social responsibility in the tobacco industry. The paper will demonstrate that the deep distrust towards tobacco companies is linked to the lethal character of their products and the dubious behavior of their representatives in recent decades. As (...) a result, tobacco companies are not in the CSR business in the strict sense. Key aspects of mainstream CSR theory and practice such as corporate philanthropy, stakeholder collaboration, CSR reporting and self-regulation, are demonstrated to be ineffective or even counterproductive in the tobacco industry. Building upon the terminology used in the leadership literature, the paper proposes to differentiate between transactional and transformational CSR arguing that tobacco companies can only operate on a transactional level. As a consequence, corporate responsibility in the tobacco industry is based upon a much thinner approach to CSR and has to be conceptualized with a focus on transactional integrity across the tobacco supply chain. (shrink)

Cross-sector relationship building is an important strategy in corporate social responsibility initiatives, and communicating cross-sector relationships on social media can help raise the visibility of collaborative relationships. A noticeable gap in the literature is how social media enables and constrains the formation patterns of cross-sector connections. To understand how businesses communicate their relationships with government agencies and nonprofits about social issues on social media, we propose a theoretical framework that centers public attention as a critical resource and considers different sectors' (...) interests in the COVID-19 issue. We tested this framework with a nationally representative sample of 1,980 organizations on Twitter. The analysis reveals that the increase in public attention to the COVID-19 issue was accompanied by a greater likelihood of cross-sector ties. Specifically, firms severely affected by COVID-19 were more likely to build ties with government agencies, and the increase in public attention also drove firms to build more ties with nonprofits, especially advocacy nonprofits. Our findings suggest managers of social media communication should observe the volatile public attention and design communicative strategies accordingly. (shrink)

We develop a framework for understanding how lack of clarity in business press coverage of corporate social responsibility functions as a mediated and emergent form of strategic ambiguity. Many stakeholders expect CSR to exhibit clarity, consistency, and discursive closure. But stakeholders also expect CSR to conform to varying degrees of both formal and substantive rationality. These diverse expectations conflict with each other and change over time. A content analysis of press coverage in Denmark suggests that the business media reflect and (...) amplify the ambiguity generated by these shifting demands. We propose that this very public lack of discursive closure provides strategic advantages to CSR stakeholders by rendering the concept of CSR adaptable, resilient, and meaningful to diverse interests. From this perspective, strategic ambiguity emerges from a relational and mediated process, not from the direct intentions of individual stakeholders. Our framework suggests that CSR is best understood not as a clear or consistent agenda, but rather as a forum for sensemaking, diversity of opinion, and debate over the conflicting social norms and expectations attached to corporate activity. (shrink)

This paper aims to contribute to the present debate about business ethics and Corporate Social Responsibility (CSR) that the Journal of Business Ethics is hosting. Numerous contributions argued theoretical frameworks and taxonomies of CSR practices. The authors want to ground in this knowledge and provide further evidence about how companies adopt CSR practices to address stakeholders’ claims and consolidate their trust. Evidence was provided by a longitudinal case study about an Italian food company that is one of the largest producers (...) of baby food. This company reshaped its corporate strategy along three decades through the adoption of CSR practices in order to win stakeholders’ trust about food safety and supply chain behaviour. The empirical exercise was informed by a literature review of the relevant contributions in terms of CSR business practices and levels of efforts to adopt them. In light of this review, the authors adopted for the research framework the taxonomy of business practices proposed by Spiller (2000, “Ethical Business and Investment: A Model for Business and Society”, Journal of Business Ethics 27, 149-160) and the levels of commitment towards CSR proposed by Stahl and Grigsby (1997, Strategic Management; Total Quality & Global Competition (Blackwell, Oxford)). The main findings are discussed in order to argue theoretical implications and identify further areas of research and debate. (shrink)

This article uses the Swedish example to illustrate how corporate social responsibility (CSR) is understood and interpreted when it enters a welfare state context where social issues have traditionally been the domains of the state and of politicians. Among the implications one finds a relative scepticism of traditionally strong actors on the labour market, such as the state, trade unions and employers. This relative scepticism is primarily explained by an enduring idea of the role of business in society which stands (...) in contradistinction to the idea expressed in the corporate centred idea of CSR. Still, CSR gains a foothold in the welfare state context, mainly because of the flexibility of the concept which allows for 'escape routes' — an understanding of CSR that focusses on issues at arm's length from the traditional welfare context. CSR also benefits from being codified in soft regulation, thereby becoming a legitimate super-national point of reference for all relevant actors. The possibility of developing new global arenas for espousing ideals partly in conflict with traditional ones also explains why CSR has become an established concept. In Sweden, such arenas have been created through the activities of multinational corporations, NGOs, investors, the media, consultants and other actors. (shrink)

Although research on the corporate social responsibility (CSR) dimension of corporate image has notably increased in recent years, the definition and measurement of the concept for academic purposes still concern researchers. In this article, literature regarding the measurement of CSR image from a customer viewpoint is revised and areas of improvement are identified. A multistage method is implemented to develop and to validate a reliable scale based on stakeholder theory. Results demonstrate the reliability and validity of this new scale for (...) measuring customer perceptions regarding the CSR performance of their service providers. With regard to this, CSR includes corporate responsibilities towards customers, shareholders, employees and society. The scale is consistent among diverse customer cohorts with different gender, age and level of education. Furthermore, results also confirm the applicability of this new scale to structural equation modelling. (shrink)

This study examines to what extent different types of CEOs in family firms influence external and internal stakeholder-related CSP as compared to CEOs in nonfamily firms. Linking family CEO and nonfamily CEO with CSR outcomes, we provide evidence that family CEOs are positively associated with both external and internal CSR, whereas nonfamily CEOs within family firms tend to be negatively associated with both external and internal CSR. We show that the incumbent CEO’s age moderates the above relationships, indicating the existence (...) of shifting family priorities and suggesting a tendency toward CSR conformity as the salience of succession concerns increases. (shrink)

This paper investigates how deans and directors at the top 50 global MBA programs (as rated by the "Financial Times" in their 2006 Global MBA rankings) respond to questions about the inclusion and coverage of the topics of ethics, corporate social responsibility, and sustainability at their respective institutions. This work purposely investigates each of the three topics separately. Our findings reveal that: (1) a majority of the schools require that one or more of these topics be covered in their MBA (...) curriculum and one-third of the schools require coverage of all three topics as part of the MBA curriculum, (2) there is a trend toward the inclusion of sustainability-related courses, (3) there is a higher percentage of student interest in these topics (as measured by the presence of a Net Impact club) in the top 10 schools, and (4) several schools are teaching these topics using experiential learning and immersion techniques. We note a fivefold increase in the number of stand-alone ethics courses since a 1988 investigation on ethics, and we include other findings about institutional support of centers or special programs; as well as a discussion of integration, teaching techniques, and notable practices in relation to all three topics. (shrink)

Despite the proliferation of studies on corporate social responsibility (CSR), there is a lack of consensus and a cardinal methodological base for research on the quality of CSR communication. Over the decades, studies in this space have remained conflicting, unintegrated, and sometimes overlapping. Drawing on semiotics—a linguistic-based theoretical and analytical tool, our article explores an alternative perspective to evaluating the quality and reliability of sustainability reports. Our article advances CSR communication research by introducing a theoretical-cum-methodological perspective which provides unique insights (...) into how to evaluate the quality of CSR communication. Particularly, we illustrate the application of our proposed methodology on selected U.K. FTSE 100 companies. Our two-phased analysis employed the Greimas Canonical Narrative Schema and the Semiotic Square of Veridiction in drawing meanings from selected sustainability/csr reports. In addition, we present a distinctive CSR report quality model capable of guiding policy makers and firms in designing sustainability/csr reporting standards. (shrink)

Although interest in Corporate Social Responsibility (CSR) in emerging markets has increased in recent years, most research still focuses on developed countries. The scant literature on the topic, which traditionally suggested that CSR was relatively underdeveloped in emerging markets, has recently explored the context specificity, suggesting that it is different and reflects the specific social and political background. This would particularly apply to local companies, not so much to foreign subsidiaries of multinationals active in emerging markets. Thus far, empirical research (...) that systematically documents a range of CSR activities of local companies and their performance has been scarce. This paper reports the results of a survey conducted among companies in the Mexican auto industry. CSR performance was investigated across three dimensions: environmental, labor, and community, using measures from existing research and global, ' Western' standards of practice, to identify the type of CSR activities and the level of CSR performance that exists, if at all, in the emerging-market context. Results show that local companies do engage in the type of CSR activities commonly associated with CSR in developed countries. To the extent that comparisons could be made, our findings also indicate that CSR activities and levels among the sample are comparable to what is known about CSR in developed-country settings. Moreover, six of the nine CSR dimensions are intercorrelated, which suggests that CSR in the Mexican auto parts industry is more structural than incidental. (shrink)

Viele Unternehmen engagieren sich heute gesellschaftlich und übernehmen Verantwortung. Ein sinnvoller Schritt, denn so leisten sie einen Beitrag zur gesamtwirtschaftlichen Nachhaltigkeit, prägen ihr Image und generieren dabei gezielt Wettbewerbsvorteile. Ein wichtiger Schlüssel zum Erfolg liegt dabei in der Kommunikation. "Tue Gutes und sprich darüber" - es geht um die Kommunikation mit allen relevanten Dialoggruppen. Dieses Buch liefert einen fundierten, praxisbezogenen Überblick über die Kommunikationsinstrumente und -möglichkeiten sowie den Planungsprozess. Es ist ein Ideenkatalog und vermittelt zugleich auch das wissenschaftliche Hintergrundwissen. 16 (...) Praxisbeitrage aus verschiedenen Branchen zeigen wie die CSR-Kommunikation wirksam angewendet wird. Letztendlich soll es den Menschen, die sich mit CSR beschäftigen - ob auf Unternehmes-oder Beraterseite, ob als Newcomer oder als Experte - Orientierung, Impulse und Handlungsempfehlungen für die tägliche Praxis geben. Der Inhalt Grundlagen einer wirkungsvollen CSR-Kommunikation CSR als integrierter Bestandteil des Markenmanagements "Der ehrbare Kaufmann" als Strategie für die Zukunft Der Stakeholderansatz als Fundament der CSR-Kommunikation Strategien und Instrumente der CSR-Kommunikation CSR-Kommunikation in der Praxis Die Zielgruppen CSR- und Kommunikationsverantwortliche in Unternehmen, Institutionen und Verbänden Inhaber und Geschäftsführer von kleinen und mittelständischen Unternehmen Kommunikationsmanager in Agenturen und Berater CSR-Experten und -Newcomer Der Herausgeber Peter Heinrich ist geschäftsführender Gesellschafter von HEINRICH - Agentur für Kommunikation in Ingolstadt. Seit über zehn Jahren berät und begleitet der Kommunikationsfachmann und CSR-Experte mittelständische und grosse Unternehmen in Fragen der Public-Relations und CSR. Zuvor war der studierte Betriebswirt 20 Jahre als Geschäftsführer in einem mittelständischen, marktführenden Unternehmen mit über 500 Mitarbeitern tätig. Die Reihe "In der CSR-Managementreihe werden bestehende Ansätze durch neue Ideen und Konzepte ergänzt, um so dem Paradigma eines nachhaltigen Managements gerecht zu werden. Damit soll ein neuer Standard in der unternehmerischen Praxis sowie Managementliteratur gesetzt werden." (René Schmidpeter). (shrink)

Recent work in cognitive science of religion (CSR) is beginning to converge on a very interesting thesis—that, given the ordinary features of human minds operating in typical human environments, we are naturally disposed to believe in the existence of gods, among other religious ideas (e.g., seeAtran [2002], Barrett [2004; 2012], Bering [2011], Boyer [2001], Guthrie [1993], McCauley [2011], Pyysiäinen [2004; 2009]). In this paper, we explore whether such a discovery ultimately helps or hurts the atheist position—whether, for example, it lends (...) credence to atheism by explaining away religious belief or whether it actually strengthens some already powerful arguments against atheism in the relevant philosophical literature.We argue that the recent discoveries of CSR hurt, not help, the atheist position—that CSR, if anything, should not give atheists epistemic assurance. (shrink)

Growth in CSR-washing claims in recent decades has been dramatic in numerous academic and activist contexts. The discourse, however, has been fragmented, and still lacks an integrated framework of the conditions necessary for successful CSR-washing. Theorizing successful CSR-washing as the joint occurrence of five conditions, this paper undertakes a literature review of the empirical evidence for and against each condition. The literature review finds that many of the conditions are either highly contingent, rendering CSR-washing as a complex and fragile outcome. (...) This finding runs counter to the dominant perception in the general public, among activists, and among a vocal contingent of academics that successful CSR-washing is rampant. (shrink)

The book examines the evolution and current state of corporate social responsibility (CSR), using a five-stage maturity model: defensive, charitable, promotional, strategic and transformative CSR. The first four stages are dubbed CSR 1.0 and characterise most current CSR practice, while the fifth stage is named CSR 2.0 (also transformative or systemic CSR) and describes emergent and future CSR practices. Reasons are given why CSR 1.0 approaches have failed to have any significant impact on the most serious global social, environmental and (...) ethical challenges. The emergent CSR 2.0 will then be explored in detail by elaborating on five principles underlying the new approach, including: creativity, scalability, responsiveness, glocality and circularity. A four-part DNA Model is also introduced, covering value creation, good governance, societal contribution and ecological integrity, which provides the basis for defining and measuring CSR 2.0. Finally, a 70-question CSR 2.0 self-assessment diagnostic tool developed by the author is presented, with sample data to show how the tool can be used for future research and practitioner application. (shrink)

This article examines joint action initiatives among small- and medium-sized enterprises in the manufacturing industries in developing countries in the context of the ascendancy of corporate social responsibility and the proliferation of a variety of international accountability tools and standards. Through empirical fieldwork in the football manufacturing industry of Jalandhar in North India, the article documents how local cluster-based SMEs stay coupled with the global CSR agenda through joint CSR initiatives focusing on child labor. Probing further, however, also reveals patterns (...) of selective decoupling in relation to core humanitarian and labor rights issues. Through in-depth interviews with a wide range of stakeholders involved in the export-oriented football manufacturing industry of Jalandhar in North India, the article highlights the dynamics of coupling and decoupling taking place, and how developing country firms can gain credit and traction by focusing on high visibility CSR issues, although the plight of workers remains fundamentally unchanged. The authors revisit these findings in the discussion and concluding sections, highlighting the main research and policy implications of the analysis. (shrink)

In the last two decades, there has been a pronounced growth of CSR rating agencies that assess corporations based on their social and environmental performance. This article investigates the impact of CSR ratings on the behavior of individual corporations. To what extent do corporations adjust their behavior based on how they rank? Our primary finding is that being dropped from a CSR ranking appears to do little to encourage firms to acknowledge and address problems related to their social and environmental (...) performance. Specific rankings appear not to have a widespread effect of influencing firms to acknowledge negative CSR events and publicly present plans and actions to address them. Whether firms are well or poorly ranked, they appear to focus on and publicly discuss their “positive” CSR activities. We discuss the wider significance of these results as well as the overall significance of CSR rankings for a global economy. (shrink)

In this paper, we examine the relation between corporate social responsibility (CSR) and firm risk in controversial industry sectors. We develop and test two competing hypotheses of risk reduction and window dressing. Employing an extensive U.S. sample during the 1991-2010 period from controversial industry firms, such as alcohol, tobacco, gambling, and others, we find that CSR engagement inversely affects firm risk after controlling for various firm characteristics. To deal with endogeneity issue, we adopt a system equation approach and difference regressions (...) and continue to find that CSR engagement of firms in controversial industry sectors negatively affects firm risk. To examine the premise that firm risk is more of an issue for controversial firms, we further examine the difference between non-controversial and controversial firm samples, and find that the effect of risk reduction through CSR engagement is more economically and statistically significant in controversial industry firms than in non-controversial industry firms. These findings support the risk-reduction hypothesis, but not the window-dressing hypothesis, and the notion that the top management of U.S. firms in controversial industries is, in general, risk averse and that their CSR engagement helps their risk management efforts. (shrink)

By using social media, corporations can communicate about their corporate social responsibility (CSR) to the public without having to pass through the gatekeeping function of the news media. However, to what extent can corporations influence the public’s evaluation of their CSR activities with social media activities and if the legacy news media still act as the primary agenda setters when it comes to corporate reputation have not yet been thoroughly analyzed in a digitized media environment. This study addressed this research (...) gap by looking at the effect of CSR communication through Facebook and news media coverage of CSR on corporate reputation in Switzerland. The results of this longitudinal study show that the salience and tone of news media coverage of CSR were positively related to corporate reputation, even though the news media coverage about CSR was predominantly negative. Thus, reputation was still strengthened even in the face of negative publicity. No effect of CSR communication through Facebook on corporate reputation was found. The results suggest that legacy news media still were influential in determining how the public evaluates corporations in the digital age. (shrink)

The purpose of this article is to develop a model of how managers perceive the responsibilities of business towards society. The article is based on the survey responses of more than 1,000 managers in eight large international firms. It is concluded that the managerial perceptions of societal responsibilities differ in some respects from the mainstream models found in the corporate social responsibility (CSR) and business ethics literature. The article is an output of RESPONSE: an EU- and corporate-funded research project on (...) managerial perceptions of CSR. (shrink)

This paper analyses empirical evidence of efforts to enable Spanish micro and small manufacturing companies to boost their labour productivity rates through the development of the main pillars of their corporate social responsibility policies. This study aims to develop new approaches and sensibilities towards work from an ethical, values and CSR perspective, showing how internal dimensions of CSR, such those related to relationships with employees and responsibility in processes and product quality, can improve labour performance and labour efficiency, thereby contributing (...) to a better society. The results of a sample of 929 small businesses indicate that the social responsibility policies that most contributed to a short-term increase in labour productivity are those related to internal aspects of the company, in particular its involvement in the quality of processes and products, promotion of innovation and employee care. However, the impact on labour productivity of CSR policies related to external factors, such as relationship with stakeholders and environmental concern, could not be empirically proven in this paper. (shrink)

Is corporate social responsibility a tool for strategic positioning? While CSR is sometimes used as part of a differentiation strategy, this article analyzes which specific CSR strategies arise in response to competitive pressures. The results suggest that competitive pressures lead firms to increase their positive social actions without necessarily decreasing their social weaknesses. This positive impact varies with specific dimensions of CSR and industry specificities: Competition improves social performance toward core stakeholders to a greater extent than social performance toward peripheral (...) stakeholders. This effect is more pronounced in B2C industries than in other industries. Competition leads firms in “dirty” industries to ignore environmental initiatives. (shrink)

Partnerships between businesses and nonprofit organisations are an increasingly prominent element of corporate social responsibility implementation. The paper is based on two in-depth partnership case studies (Earthwatch-Rio Tinto and Prince's Trust-Royal Bank of Scotland) that move beyond a simple stage model to reveal the deeper-level micro-processes in the selection, design and institutionalisation of business-NGO partnerships. The suggested practice-tested model is followed by a discussion that highlights management issues within partnership implementation and a practical Partnership Test to assist managers in testing (...) both the accountability and level of institutionalisation of the relationship to address any possible skill gaps. Understanding how CSR partnerships are implemented in practice contributes to the broader CSR and partnership literatures a contextspecific level of detail in a systematic way that allows for transferable learning in both theory and practice. (shrink)

Although corporate social responsibility practice increasingly addresses gender issues, and gender and CSR scholarship is expanding, feminist theory is rarely explicitly referenced or discussed in the CSR literature. We contend that this omission is a key limitation of the field. We argue that CSR theorization and research on gender can be improved through more explicit and systematic reference to feminist theories, and particularly those from feminist organization studies. Addressing this gap, we review developments in feminist organization theory, mapping their relevance (...) to CSR. With reference to six major theoretical perspectives in CSR scholarship, we note feminist research relating to each. Drawing upon FOS theory and CSR theory, we then develop an integrated theoretical framework for the analysis of gender issues in CSR. Our framework enables us to identify research strengths in the gender and CSR literature, as well as gaps therein, to open new conversations and to posit future research directions for this emerging area of scholarship. Our paper illustrates how a better grounding of CSR in feminist theory can contribute to CSR research more broadly. (shrink)

Employing a time-lagged sample of 371 North American individuals working full time in a wide range of industries, occupations, and levels, we contribute to research on employee outcomes of corporate social responsibility attributions as substantive or symbolic. Utilizing a mediated moderation model, our study extends previous findings by explaining how and why CSR attributions are related with work-related attitudes and subsequent individual performance. In support of our hypotheses, our findings indicate that the relationships between CSR attributions and individual performance are (...) mediated through person–organization fit and work-related attitudes. Additionally, when CSR is perceived as important, substantive CSR is positively related to, and symbolic CSR is negatively related to, perception of fit with the organization. These findings contribute toward our understanding of the complex effect CSR has on employees’ work outcomes. Practical implications and future research directions are discussed. (shrink)

The purpose of this paper is to provide a basis for a systematic development of signaling theory on CSR initiatives. The paper proposes signaling theory as a framework supportive of a strategic CSR approach; maps extant research on signaling through CSR initiatives; offers a comprehensive assessment of the most diffused CSR initiatives and discusses their eligibility as signaling devices; and outlines a research agenda to further develop and test signaling theory in business ethics. Specifically, the study reconsiders some key assumptions, (...) identifies key gaps in empirical validation, and proposes directions to extend multiple signal, signaling pattern, and target cases. (shrink)

This paper investigates under what conditions a good corporate social responsibility (CSR) can compensate for a relatively poor corporate ability (CA) (quality), and vice versa. The authors conducted an experiment among business administration students, in which information about a financial services company's CA and CSR was provided. Participants indicated their preferences for the company's products, stocks, and jobs. The results show that for stock and job preferences, a poor CA can be compensated by a good CSR. For product preferences, a (...) poor CA could not be compensated by a good CSR, at least when people thought that CA is personally relevant to them. Furthermore, a poor CSR could be compensated by a good CA for product, stocks, and job preferences. (shrink)

This paper is a response to the opening of new lines of research on CSR and SMEs (Thompson & Smith, 1991; Spence, 1999; Moore & Smith, 2006; Spence, 2007). It seeks to explore the business case for CSR in this corporate segment. The paper, which is based on four case studies of medium-sized firms in the automotive sector, took the distinctive approach of trying to understand the nature of CSR-like activities developed not by best-in-class CSR-driven companies but by purely competitiveness-driven (...) firms. The case studies provide explicit evidence that the CSR activities of SMEs and the notion of social capital are interrelated, turning social capital into a powerful instrument to better explain what academic literature has called silent CSR practices . The analysis that follows questions some of the basic tenets that underpin the branch of business ethics that deals with the nature of SMEs' approach to CSR. Four basic concerns, which take the form of propositions for further research, serve as the basis for this analysis: a) A definition of CSR that includes most of the actions taken by all companies in the territory contributes no academic value to the discipline b) Any study of the motivation behind these CSR actions must reflect their essentially pragmatic nature. Actions are linked to social values but also, more importantly, to the nature of the competitive environment c) Business ethics must seek common ground with other more sociological disciplines if it is to explain the reasons behind this type of action d) Any study of this kind of practice requires a dual approach: a) normative when using tools developed by CSR; and b) descriptive and instrumental using the notion of social capital. (shrink)

In this paper we argue that the collective grandness of small business is often underestimated in CSR research and policy‐making. We emphasize the importance of understanding the contexts and the ways in which small‐ and medium‐sized companies engage in CSR and how they differ from multinational companies. We suggest that it might be that researchers and practitioners are asking the wrong questions in their ambitions to prove ‘the business case for CSR’. Perhaps we should rather focus on the ‘how’ and (...) the ‘with what impact’ questions to understand better the SME engagement in CSR. (shrink)

Corporate social responsibility has generally been recognized as corporate pro-social behavior aimed at remediating social issues external to organizations, while political CSR has acknowledged the political nature of such activity beyond social aims. Despite the growth of this literature, there is still little attention given to gender as the starting point for a conversation on CSR, ethics, and the Global South. Deploying critical insights from feminist work in postcolonial traditions, I outline how MNCs replicate gendered neocolonialist discourses and perpetuate exploitative (...) material dependences between Global North/south through CSR activities. Specifically, I address issues of neocolonial relations, subaltern agency, and ethics in the context of gendered global division of labor through the exemplar of Rana Plaza and its aftermath. In all, I offer new directions for CSR scholarship by attending to the intersections of gender, ethics, and responsibility as they relate to corporate actions in the Global South. (shrink)

Transparency is a crucial condition to implement a CSR policy based on the reputation mechanism. The central question of this contribution is how a transparency policy ought to be organised in order to enhance the CSR behaviour of companies. Governments endorsing CSR as a new means of governance have different strategies to foster CSR transparency. In this paper we discuss the advantages and disadvantages of two conventional policy strategies: the facilitation policy and the command and control strategy. Using three criteria (...) (efficiency, freedom and virtue) we conclude that both strategies are defective. Most attention is paid to the facilitation strategy since governments nowadays mainly use this. In evaluating this strategy we analyse the Dutch case. As an alternative we introduce a third government policy: the development of a self-regulating sub-system. By construing an analogy with the historical development of corporate financial disclosure, we point out that the vital step in the creation of a self-regulating subsystem is the creation of strong informational intermediate organisations. (shrink)

In this paper we argue that the collective grandness of small business is often underestimated in CSR research and policy-making. We emphasize the importance of understanding the contexts and the ways in which small- and medium-sized companies engage in CSR and how they differ from multinational companies. We suggest that it might be that researchers and practitioners are asking the wrong questions in their ambitions to prove 'the business case for CSR'. Perhaps we should rather focus on the 'how' and (...) the 'with what impact' questions to understand better the SME engagement in CSR. (shrink)

Corporate social responsibility (CSR) has become a much-discussed subject in the business world. The Internet has become one of the main tools for CSR information disclosure, allowing companies to publicise more information less expensively and faster than ever before. As a result, corporations are increasingly concerned with communicating ethically and responsibly to the diversity of stakeholders through the web. This paper addresses the main question as whether CSR information disclosure on corporate websites is influenced by country of origin and/or industry (...) sector. Analysing the websites of 127 corporations from emerging countries, such as Brazil, Chile, China, India, Indonesia, Mexico, Thailand and South Africa, it becomes evident that both country of origin and industry sector have a significant influence over CSR information disclosure on the web (CSRIDOW). Based on the data studied, country of origin has a stronger influence over CSRIDOW than industry sector. (shrink)

We posit a key goal of firms’ corporate social responsibility efforts is to influence reputation through carefully crafted communicative practices. This trend has accelerated with the rise of social media such as Twitter and Facebook, which are essentially public message networks that organizations are leveraging to engage with concerned audiences. Given the large number of messages sent on these sites, only some will be effective and achieve broad public resonance. Building on signaling theory, this paper asks whether and how messages (...) conveying CSR-related topics resonate with the public and, if so, which CSR topics and signal qualities are most effective. We test our hypotheses using data on public reactions to Fortune 500 companies’ CSR-focused Twitter feeds, using the retweeting of firms’ messages as a proxy for public resonance. We find resonance is positively associated with messages that convey CSR topics such as the environment or education, those that make the topic explicit through use of hashtags, and those that tap into existing social movement discussions. (shrink)

Many countries have regulations that require firms to engage in minimum levels of corporate social activities in areas such as the environment and social welfare. In this paper, we argue that changes in a firm’s compliance with CS regulations are reflected in its reputation for corporate social responsibility, which affects the firm’s performance. The performance impacts depend on whether the firm’s CSR reputation in the current and prior periods is positive, neutral, or negative. Our theoretical framework draws on the reputation (...) literature and on the concepts of recency bias, which weights the present more heavily than the past, and negativity bias, which weights negative assessments more heavily than neutral or positive assessments. We test our hypotheses on a sample of 7317 banks over 1992–2007 where we compare a bank’s return on assets with its current and prior compliance ratings under the U.S. Community Reinvestment Act. We find that changes in CSR reputation have predictable, asymmetric, and sizeable impacts on firm performance. For example, for an average bank with $1 billion in assets, gaining a positive CSR reputation translates into a rise in profits of 4.04%; gaining a negative CSR reputation results in a drop in profits of − 7.8%. (shrink)

Nachhaltig gemeinsame Wertschöpfung als Offensivkonzept für profitables Wachstum in Unternehmen und Gesellschaft Die Fragestellung, wie die Verantwortung eines Unternehmens (Corporate Social Responsibility) konsistent bzw. mit Integrität in Kerngeschäft und Organisation verankert werden) kann, beherrscht zunehmend die öffentliche Diskussion. Im Rahmen dieser Diskussion, bietet das Konzept "Nachhaltig gemeinsame Wertschöpfung" einen Managementansatz an, der auf dem Verständnis aufbaut, dass Nachhaltigkeit nur dann im Kerngeschäft eines Unternehmens verankert ist, wenn es in Produkten und Wertschöpfungskette gleichzeitig berücksichtigt wird. Nachhaltigkeit und sozialer Mehrwert für alle (...) Beteiligten sind keine Randthemen mehr, sondern sind Chance über Produkte und die Wertschöpfungskette einen Beitrag zu stiften. Nachhaltig gemeinsame Wertschöpfung bildet hier die Brücke zwischen dem Wunsch nach mehr Nachhaltigkeit und der konkreten Umsetzung im Kerngeschäft.Um den negativen Konsequenzen eines ungebremsten Wirtschaftens und den sich daraus ergebenden Rahmenbedingungen zu begegnen, bietet nachhaltig gemeinsame Wertschöpfung ein Offensivkonzept das profitables Wachstum in ökonomischer, ökologischer und gesellschaftlicher Dimension ermöglicht. Neben dem konzeptionellen Rahmen, wird anhand vielfacher Beispiele aus der unternehmerischen Praxis beschrieben, wie ein Unternehmen nachhaltig gemeinsame Wertschöpfung erfolgreich umsetzen kann. Der Inhalt Integriertes Konzept zur Verankerung von CSR/Nachhaltigkeit im Kerngeschäft Beschreibung der relevanten Bausteine und Umsetzungsaktivitäten zur Schaffung von ökonomischen, ökologischen und gesellschaftlichem Mehrwert 11 Fallstudien und Praxisartikel, die Bedeutung und Umsetzung nachhaltiger gemeinsamer Wertschöpfung beschreiben Die Zielgruppen Vorstand und Geschäftsführung von Unternehmen mit global verteilter Wertschöpfung Verantwortliche für Nachhaltigkeit, Forschung & Entwicklung, Wertschöpfungskette Öffentliche Einrichtungen, NGO und Regierungsorganisationen Der Herausgeber Michael D'heur, ist Gründer und Geschäftsführer von shared.value.chain, einer Denkfabrik und Managementberatung für nachhaltig gemeinsame Wertschöpfung in Garching (München). Die Reihe "In der CSR-Managementreihe werden bestehende Ansätze durch neue Ideen und Konzepte ergänzt, um so dem Paradigma eines nachhaltigen Managements gerecht zu werden. Damit soll ein neuer Standard in der unternehmerischen Praxis sowie Managementliteratur gesetzt werden." (René Schmidpeter). (shrink)

In this paper, we examine the relationship between Christian religiosity, attitudes towards corporate social responsibility, and CSR behavior of executives. We distinguish four types of CSR attitudes and five types of CSR behavior. Based on empirical research conducted among 473 Dutch executives, we find that CSR attitudes mediate the influence of religiosity on CSR behavior. Intrinsic religiosity positively affects the ethical CSR attitude and negatively affects the financial CSR attitude, whereas extrinsic religiosity stimulates the philanthropic CSR attitude. Financial, ethical, and (...) philanthropic CSR attitudes significantly affect some types of CSR behaviors. However, because religiosity has opposing effects on the three attitudes, the joint mediation effect of the three attitudes is negligible. Furthermore, we find a direct negative influence of intrinsic religiosity on diversity and a direct positive influence on charity. (shrink)

Transparency is a crucial condition to implement a CSR policy based on the reputation mechanism. The central question of this contribution is how a transparency policy ought to be organised in order to enhance the CSR behaviour of companies. Governments endorsing CSR as a new means of governance have different strategies to foster CSR transparency. In this paper we discuss the advantages and disadvantages of two conventional policy strategies: the facilitation policy and the command and control strategy. Using three criteria (...) (efficiency, freedom and virtue) we conclude that both strategies are defective. Most attention is paid to the facilitation strategy since governments nowadays mainly use this. In evaluating this strategy we analyse the Dutch case. As an alternative we introduce a third government policy: the development of a self-regulating sub-system. By construing an analogy with the historical development of corporate financial disclosure, we point out that the vital step in the creation of a self-regulating subsys- tem is the creation of strong informational intermediate organisations. (shrink)

Meta-governance is Earth system governance for dealing with the global commons. This article develops a whole network approach to meta-governance to explore the potential for collective action for sustainable development by a loosely coupled network of networks. Networked corporate social responsibility governance has emerged around corporate sustainability and responsibility in the first years of the 21st century. Growing agreements and interactions among CSR initiatives suggest the development, structure, and governance of networked CSR governance as a network that can analytically be (...) viewed as a whole and as a platform for learning about systemic change. Using the evolution of CSR initiatives from about 1990 to 2014, the authors differentiate four developmental stages: independent and fragmented multistakeholder networks as CSR governance, collaborative CSR governance, networked CSR governance, and integrated networked CSR governance. The authors then present a framework to analyze networked CSR governance as a whole network experimenting with meta-governance. (shrink)

This handbook pursues an integrated communication approach. Drawing on the various fields of organizational communication and their relevance for CSR, it addresses innovative topics such as big data, social media, and the convergence of communication channels, as well as the roles they play in a successfully integrated CSR communication program. Further aspects covered include the analysis of sector-specific, cross-cultural, and ethical challenges related to the effective communication of CSR. This handbook is unique in its consistent focus on integrated communication. It (...) is of interest not only for the scientific discourse, but will also benefit those corporations that not only seek to operate in a socially responsible manner, but also to communicate their efforts to their various stakeholders. Besides its significant value for researchers and professionals, the book can also be used as a reference for undergraduate and graduate students interested in successful CSR communication. (shrink)

The few studies that analyze the impact of a combined strategy of innovation and corporate social responsibility on firm performance mostly focus on financial performance. In contrast, the current study considers the simultaneous impact of technological innovations and CSR on firm growth, which provides a measure of medium-term economic performance. With a sample of 213 firms and a two-step procedure, this study reveals the differentiated effects of strategic versus responsive CSR behavior on the two technological innovation types, as well as (...) the effects of the two innovation types on growth. The findings thus indicate that firms with strategic CSR achieve growth through both their product and their process innovations. (shrink)

This paper seeks to analyse small- and medium-sized enterprise (SME) managers' representations of corporate social responsibility (CSR) and CSR communication in a corporate communication perspective. The basic question is: how strategic is CSR communication in SMEs? Corporate communication and CSR theories are used to establish an ideal typology of CSR concepts informing an analysis of qualitative data in the form of interviews with three middle managers in two Danish SMEs. A CSR communication model published earlier by the authors is challenged (...) from a SME perspective. Results from an Internet-based questionnaire survey of 1071 SMEs pave the way for the analysis. Our analysis shows that SME managers clearly have an inside-out approach to CSR, with a strong emphasis on the internal (corporate culture) dimension. However, SMEs and/or SME managers tend not to communicate externally about the CSR activities of the company. Based on these findings, the paper argues that CSR communication in SMEs is challenged by the global economy and is under revision. The contribution of the paper is to provide an insight into SMEs' present stage in relation to a possible future approach to strategic CSR communication. The paper also reminds us that SMEs have no interest in turning their local and authentic practice into a forced marketing and branding exercise, leaving them with an artificial picture of who they are and strive to be in the future. They should keep on acting locally but force themselves to think globally. (shrink)

Extant research on political corporate social responsibility (PCSR) has not yet addressed how the populist turn impacts PCSR theory and practice. This conceptual article analyzes how populism influences PCSR across a range of political environments. We draw on signaling and screening theories to develop a conceptual model that advances PCSR literature by proposing an information-centric approach. We highlight the necessity of high-quality information as an enabling condition for effective PCSR-related decision-making, and our model explains how the depreciation of information transparency (...) under populism impacts PCSR strategy. We thus contribute to PCSR literature with a new information-based theorization by showing how PCSR depends on the political environment and by enhancing our understanding of the role of the state in the development of PCSR strategies. (shrink)

This paper investigates under what conditions a good corporate social responsibility (CSR) can compensate for a relatively poor corporate ability (CA) (quality), and vice versa. The authors conducted an experiment among business administration students, in which information about a financial services company’s CA and CSR was provided. Participants indicated their preferences for the company’s products, stocks, and jobs. The results show that for stock and job preferences, a poor CA can be compensated by a good CSR. For product preferences, a (...) poor CA could not be compensated by a good CSR, at least when people thought that CA is personally relevant to them. Furthermore, a poor CSR could be compensated by a good CA for product, stocks, and job preferences. (shrink)

In this article, we draw on established views of CSR dysfunctionalities to show how and why CSR is regularly observed to be both shaped by and supportive of capitalism. We proceed to show that these dysfunctionalities are maintained by both the pro- and anticapitalist approaches to CSR, both of which imply an ill-defined separation of the economy and society as well an overly strong problem or solution focus on political and economic issues. Finally, we present a post-capitalist approach to CSR (...) that overcomes (1) the ill-defined separation of the economy and society, (2) the capitalist bias towards economic rationalities, and (3) the overidentification of society with its political system; this approach thus helps to manage the abovementioned CSR dysfunctionalities. (shrink)