Corporate Social Responsibility (CSR): Theory and Practice in a Developing Country Context

After providing an overview of Corporate Social Responsibility (CSR) research in different contexts, and noting the varied methodologies adopted, two robust CSR conceptualizations – one by Carroll (1979, ‘A Three-Dimensional Conceptual Model of Corporate Performance’, The Academy of Management Review 4(4), 497–505) and the other by Wood (1991, ‘Corporate Social Performance Revisited’, The Academy of Management Review 16(4), 691–717) – have been adopted for this research and their integration explored. Using this newly synthesized framework, the research critically examines the CSR approach and philosophy of eight companies that are considered active in CSR in the Lebanese context. The findings suggest the lack of a systematic, focused, and institutionalized approach to CSR and that the understanding and practice of CSR in Lebanon are still grounded in the context of philanthropic action. The findings are qualified within the framework of existing contextual realities and relevant implications drawn accordingly. Dr. Jamali is Assistant Professor of Management at the Olayan School of Business, American University of Beirut. She holds a BA in Public Administartion from the American University of Beirut, and a Ph.D. in Social Policy and Administration, from the University of Kent at Canterbury, UK. Her research interests encompass corporate social responsibility, public private partnerships, learning organizations and women issues. She worked as an expert consultant on projects funded by the World Bank, the US Agency for International Development, NGOs, and other regional and local public and private firms. She is the author of numerous studies and international peer reviewed publications in various international journals, including the Journal of Management Development, the International Journal of Public Sector Management, the International Journal of Quality and Reliability Management, Business Process Management Journal, Public Works, Management and Policy and Women in Management Review. Ramez Mirshak Graduated with honors from the American University in Cairo (AUC) with a Bachelor of Arts in Business Administration in February 2001, then worked for two years in Egypt in the field of marketing and management. In 2004–2005, pursued his Masters of Business Administration at the American University of Beirut (AUB), researching primarily issues relating to change management and corporate social responsibility under the supervision of Dr. Dima Jamali, then joined a leading international financial institution as a regional Management Associate, while maintaining links with AUB and working on several research based projects.     

CSR Information Disclosure on the Web: A Context-Based Approach Analysing the Influence of Country of Origin and Industry Sector

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.

Uneasy Alliances: Lessons Learned from Partnerships Between Businesses and NGOs in the context of CSR

Interest in Corporate Social Responsibility (CSR) has proliferated in academic and business circles alike. In the context of CSR, the spotlight has traditionally focused on the role of the private sector particularly in view of its wealth and global reach. Other actors have recently begun to assume more visible roles in the context of CSR, including Non-governmental organizations (NGOs) which have acquired increasing prominence on the socio-economic landscape. This article examines five partnerships between businesses and NGOs in a developing country context that fall in the realm of CSR. The article starts with a literature review, delineating foundational underpinnings that have to be carefully designed and crafted to promote the success of collaborative ventures. An empirical study of five selected partnerships between businesses and NGOs in Lebanon is then presented, allowing to derive interesting insights into types of existing alliances, their relational characteristics as well as salient factors considered most determinant of success or failure in this regard.     

In the eye of the beholder: Communicating CSR through color in packaging design

Consumers have become much more attentive and demanding about corporate social responsibility (CSR), and companies are now gradually becoming aware that receiving consumer favor could depend on conducting business in a sustainable manner. Moreover, in order to gain returns from their CSR investments, such as company reputation, customer loyalty and customer–company identification, firms must also provide effective communication of their CSR efforts to the consumers. This study explores the potential of packaging color for conveying CSR to consumers, focusing in particular on consumer packaged goods. For this purpose, a quantitative study was conducted on a representative sample of consumers (n = 2000) in the form of a structured questionnaire, administered using face-to-face interviews. Three different stimuli were created through fictitious images of a non-existent brand product. Only the color of the packaging varied, while all the other graphic elements were left unchanged. The results show that, despite the prevailing association of green with the concepts of sustainability and CSR, it is not the most suitable color to clearly and credibly convey a CSR message to consumers. Thus, it is important to examine whether different colors could serve better to improve the clarity and credibility of CSR claims.     

Gender Mainstreaming and Corporate Social Responsibility: Reporting Workplace Issues

This paper investigates the potential and actual contribution of corporate social responsibility (CSR) to gender equality in a framework of gender mainstreaming (GM). It introduces GM as combining technical systems (monitoring, reporting, evaluating) with political processes (women’s participation in decision-making) and considers the ways in which this is compatible with CSR agendas. It examines the inclusion of gender equality criteria within three related CSR tools: human capital management (HCM) reporting, CSR reporting guidelines, and socially responsible investment (SRI) criteria on employee and diversity issues. Although evidence is found of gender equality information being requested within several CSR related reporting frameworks, these requirements are mostly limited in scope, or remain optional elements. The nature and extent of relevant stakeholder opportunities are investigated to explain this unfulfilled potential.     

Filling the Empty Shell. The Public Debate on CSR in Austria as a Paradigmatic Example of a Political Discourse

Instead of essentializing and defining what CSR “is”, we analyze CSR as a political discourse in which different actors struggle to fill the empty shell of Corporate Social Responsibility (CSR) with a legitimate interpretation. In this paper we take the current debate on CSR in Austria as an example to demonstrate how this debate is shaped by changes in the greater socio-economic environment. We suggest that this debate might be paradigmatic for the development of CSR in the European/International context. We argue that the debate and the political moves concerning an implicit or an explicit concept of CSR are rooted in a more fundamental question: the societal (re-)embedding or disembedding of companies.     

Overcoming Consumer Skepticism in Cause-Related Marketing: The Effects of Corporate Social Responsibility and Donation Size Claim Objectivity

Even though cause-related marketing has become an increasingly popular marketing tool, consumers have become skeptical about this strategy. Consumer skepticism is likely to lower the acceptance of advertising claims. The current study investigates how marketers might minimize consumer skepticism by varying the level of perceived corporate social responsibility and the level of claim objectivity regarding donation size. The results indicated that consumers were more likely to disbelieve the ad claim when the advertiser was perceived to be socially irresponsible than responsible. In addition, consumers were more likely to disbelieve the ad claim when the donation size was stated subjectively than objectively.     

Measuring Corporate Social Performance in France: A Critical and Empirical Analysis of ARESE Data

This article studies the idea of Corporate Social Performance (CSP) from a critical perspective using empirical elements derived from analysis of year 2000 ARESE data. ARESE is the French first mover social rating agency providing quantified data about the Social Performance of French companies. The paper starts out by reviewing leading CSP models and discussing problems inherent to the measurement of this construct before going on to present and analyse ARESE data - whose suitability for existing models will be discussed.     

A Common Pitch and The Management of Corporate Relations: Interpretation, Ethics and Managerialism

This paper examines how good management can repair fractured relationships within organisations, addressing problems that if left unattended will threaten the future existence of many of these companies. It analyses why there is a mood for change in management thinking, and what direction that change can take. Part of the challenge is how managers can best satisfy the objectives of corporate social responsibility initiatives, and repair organisational and fractured community relationships. A possible role for management is to examine alternative ways of thinking about the potential benefits for the organisation that can be achieved by enhancing employee relationships. In this regard, this paper offers strategies to examine management’s adverse affects on workers’ life-plans. The art of interpretation is used to expose how bureaucratic logic ignores workers’ rights and potentially damages the corporation’s longevity. Interpretation, as opposed to procedure, suggests that organisations are not simply profit mechanisms, but active and dynamic civil societies. By better understanding the facilitating processes of administrative and management thinking, it is possible that we can develop alternative strategies that empower individuals to circumvent the negative consequences of instrumental rationality and enable them to act more responsibly in the public interest. Glen Lehman is Associate Professor, School of Commerce University of South Australia. He has published articles in Philosophy and Social Criticism Accounting, organization and society as well as Critical Perspective on Accounting.     

Mining, Displacement and the World Bank: A Case Analysis of Compania Minera Antamina's Operations in Peru

The transformation in the structure of the world mining industry over the last decade has opened up enormous new regions for mineral exploration and development by transnational mining companies in countries in the South. This new access has inevitably brought mining companies into conflict with local communities. With the involvement of transnational advocacy networks and new global publics, these conflicts have prompted a growing transnational debate on the principles that ought to govern mining and community relationships. One effort to provide guidance on this question comes from the World Bank's Operational Directive 4.30 on Involuntary Resettlement. This paper examines the regulatory impact of this policy upon relationships between mining companies and communities, as well as its "legitimation effect" in providing standards which, once met, can serve to certify a degree of responsible behaviour on the part of the company. The analysis of the effects of the directive is taken up in the form a case study involving a transnational mining company operating in the Andes of Peru and the local communities impacted by its land acquisition project.     

Corporate Social Responsibility: A Comparative Analysis of Perceptions of Practicing Accountants and Accounting Students

The results of a survey of 272 practicing accountants and 374 accounting students enrolled in six universities are analyzed. Differences and similarities between the two groups with regard to their attitudes toward corporate social responsibility are examined. The results indicate that the students exhibit greater concern about the ethical and discretionary components of corporate responsibility and a weaker orientation toward economic performance. No significant differences between the two groups were observed with respect to the legal dimension of corporate social responsibility. Some explanations as well as limited generalizations and implications are developed. Nabil Ibrahim is the Grover Maxwell Professor of Business Administration at Augusta State University, Augusta, Georgia. He teaches courses in Strategic Management and Applied Statistics. Dr.Ibrahim’s articles have appeared in the Journal of Business Ethics, Health Care Management Review, the Journal of Applied Business Research, as well as many other journals and proceedings. John Angelidis is Professor and Chair, Department of Management, St. John’s University, New York, NY. He teaches courses in Strategic Management and International Business. Dr. Angelidis has published articles in the Journal of Business Ethics, Business Review, the International Journal of Commerce and Management as well as many other journals and proceedings. Donald P. Howard is an Associate Professor of Management at Augusta State University, Augusta, Georgia. He teaches courses in Strategic Management and Entrepreneurship. His articles have appeared in a number of journals such as the Journal of Business Ethics, Journal of Applied Case Research, and Health Care Management Review, as well as many proceedings.     

Multinational Corporations and Local Communities: A Critical Analysis of Conflict

As conflict between multinational corporations and local communities escalates, scholars, executives, activists, and community leaders are calling for companies to become more accountable for the impact of their activities on external stakeholders. In order for business to do so, managers must first understand the causes of conflict with local communities, and communities must understand what courses of action are available to challenge activities they deem harmful to their interests. In this article, I present a framework for examining the factors that contribute to multinational and community conflict including stakeholder power inequality, stakeholder perception gaps and cultural context. Moreover, I describe some of the ways that communities can increase their leverage in conflict situations.     

一损俱损：食品安全、企业的社会责任及市场反应--以“塑化剂”事件为例

本文以酒鬼酒“塑化剂”事件为案例,运用事件研究和双重差分的方法,研究该食品安全事件对酒鬼酒及白酒行业带来的影响。结果表明：事件日后20天内酒鬼酒的累计异常收益平均下降了30％,证券市场发挥了“用脚投票”的功能,对肇事企业起到惩罚作用;此外,酒鬼酒“塑化剂”事件对整个白酒行业带来的“传染效应”大于“竞争效应”,平均意义上“塑化剂”事件使得白酒类企业的累计异常收益下降了6％,说明食品安全问题会带来一损俱损现象。     

Let Them Eat (Genetically Re-engineered) Cake and the Little Purple Pill: A Rejoinder to Miles, Munilla and Covin

This paper critiques a recent article in this journal in terms of its use of persuasive techniques. The central issue of the original article by Miles, Munilla and Covin and this paper is whether there should be a change in intellectual property rights to address the needs of impoverished people who are HIV positive or have full blown AIDS and the countries that do not have the means to buy AIDS medication in the absence of subsidies. This paper argues that patents are state sanctioned monopolies that worked effectively for nearly a century. However, new circumstances and a globally interdependent world represent a new environment calling for an adjustment in the conventional public policy premises underlying patents. Most of the meaning and complexity of this issue is lost to the persuasive techniques of the original article.Dennis Ray teaches and researches international and comparative entrepreneurship, technology entrepreneurship and business in Asia. He teaches the international business strategy capstone course.     

One strike and you're out: Qualitative insights into the formation of consumers' ethical company or brand perceptions

Drawing on 20 long interviews (McCracken, 1988) with general consumers, this research suggests that the impact of various kinds of un/ethical business practices of a given company on consumers' perceived ethicality (CPE) is asymmetrical. The resulting taxonomy identifies three distinct dimensions of varying directions and impacts on CPE, with the personal interest of the evaluating person moderating and mediating the dimensions' slopes: (1) Monovalent ethical dissatisfiers which have a negative effect; (2) Bivalent ethical dis/satisfiers that either favorably or unfavorably influence ethical perceptions, commensurate with a company's efforts; and (3) Monovalent ethical satisfiers, capable of generating a positive impact. The achievement of positive CPE appears highly challenging for a variety of reasons identified. Only one instance of perceived misconduct can be sufficient to contaminate a company/brand's CPE, despite otherwise exemplary behavioral records or altruistic engagement. The article concludes with a discussion of the implications for managers and academics.     

The Nature and Management of Ethical Corporate Identity: A Commentary on Corporate Identity,Corporate Social Responsibility and Ethics

In this paper we open up the topic of ethical corporate identity: what we believe to be a new, as well as highly salient, field of inquiry for scholarship in ethics and corporate social responsibility. Taking as our starting point Balmer’s (in Balmer and Greyser, 2002) AC²ID test model of corporate identity – a pragmatic tool of identity management – we explore the specificities of an ethical form of corporate identity. We draw key insights from conceptualizations of corporate social responsibility and stakeholder theory. We argue ethical identity potentially takes us beyond the personification of the corporation. Instead, ethical identity is seen to be formed relationally, between parties, within a community of business and social exchange. Extending the AC²ID test model, we suggest the management of ethical identity requires a more socially, dialogically embedded kind of corporate practice and greater levels of critical reflexivity. John M. T. Balmer is Professor of Corporate Brand/Identity Management at Bradford University School of Management. His research focuses on a range of corporate-level marketing issues and has a particular interest in the management of corporate brands and identities. His work has been published in leading journals such as California Management Review and Long Range Planning. With Stephen Greyser he co-authored Revealing the Corporation (Routledge, 2003). Kyoko Fukukawa is a lecturer in marketing at Bradford University School of Management and holds a Ph.D. from University of Nottingham, UK. Her research interests include ethical decision-making in consumption and business practices; corporate social responsibility (CSR) of MNCs concerning their policies and strategic communication; and CSR and corporate branding. Her publications appear in Journal of Business Ethics, Journal of Corporate Citizenship and others. Edmund R. Gray is Professor and Chair in the Department of Management at Loyola Marymount University. He is author or co-author of five textbooks and numerous scholarly articles. He holds a Ph.D. from UCLA. His research interests centre around issues of corporate identity, corporate social responsibility and environmental sustainability. Currently, he is conducting research on entrepreneurial firms with environmental/social goals that are an integral part of their mission.     

Exploring origins of ethical company/brand perceptions: Reply to Shea and Cohn's commentaries

This article responds to key questions that Shea (2010) and Cohn (2010) raise on Brunk's (2010a) work on consumer perceived ethicality (CPE) of a company or brand and expands on suggestions for further research. In particular the response here (1) considers concerns of generalizability, impact of cultural context, and transiency of the domain of CPE framework, (2) offers new insights into the complex and dynamic nature of CPE and its formation, (3) discusses issues relating to ethical consumption behavior, and (4) concludes with a debate on managerial implications including real-life strategic as well as operational challenges of effective CSR management.     

浙商的历史溯源:地域、时段、人文基因的交互融合

历史上浙商是颇具实力开拓型的商人群体。它秉承吴越大地的英气,在历史转型中,接受了经世致用的浙东学派学说,志在天涯。鱼米之乡、丝绸之府,为浙商提供了丰裕的商品;畅达的交通,方便了浙商的贩销;然而人文基因(事功学说)更是培育了它的成长。诸多因素交互作用,把浙商推向历史舞台。本文以大量史实和历史文化精英的论述为根基,采用历史实证的方法来研讨浙商的历史。