共查询到20条相似文献,搜索用时 31 毫秒
1.
A Stakeholder Approach to Corporate Social Responsibility: A Fresh Perspective into Theory and Practice 总被引:3,自引:0,他引:3
Dima Jamali 《Journal of Business Ethics》2008,82(1):213-231
2.
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. 相似文献
3.
Tokenistic short-term economic success is not good indicia of long-term success. Sustainable business success requires sustained
existence in a corporation’s political, economic, social, technological, legal and environmental contexts. Far beyond the
traditional economic focus, consumers, governments and public interest groups alike increasingly expect the business sector
to take on more social and environmental responsibilities. Corporate social responsibility (CSR) is the model in which economic,
social and environmental responsibilities are fulfilled simultaneously. However, there is insufficient empirical evidence
that demonstrates genuine widespread adoption of CSR in practice, and its underlying reasons. Though research in CSR has been
rapidly growing, its commercial reality and implications need to be further improved if it is to inspire corporations to voluntarily
adopt CSR. In the literature, Carroll’s four-dimensional (economic, legal, ethical and discretionary) CSR framework offers
a theoretical basis for developing an empirically based model to explain why and how profit-motivated managers take up CSR
voluntarily. Our study has developed a structural equation model to identify the key factors and their interactions that influence
economically motivated managers to take on voluntary CSR, and validate Carroll’s four-dimensional construct. The results support
Carroll’s four-dimensional CSR framework, with the exception of the link pertaining to the relationship between economic
and discretionary/voluntary responsibility. This characterises the economic reality that financial market-driven economic
responsibility does not automatically translate into social responsibility. Nevertheless, the empirical results demonstrate
that corporations can be led to engage in more voluntary CSR activities to achieve social good when appropriate legal and
ethical controls are in place. 相似文献
4.
This article investigates the development of research in the field of CSR in China. The justification for this is that (i)
there is evidence that CSR is emerging as a management practice and management field internationally; (ii) there is a general
interest in the distinctiveness or comparability of management and management research in Asia and China; (iii) there is evidence
that CSR is growing as a management issue in China; and (iv) yet, the mainsprings of this are very different from those in
Western business systems. This article adopts a methodology used in wider analysis of CSR in management research (Lockett
et al., Journal of Management Studies
43, 2006, 115) to bring forth comparisons over the salience, focus and nature of CSR in China research. It finds a rapidly growing
salience of CSR in China research, albeit from a low base. It parallels Lockett et al.’s (2006) finding of a ‘thickening’ of CSR research focus from early concerns with Ethical issues only to greater attention to Social,
Environmental and Stakeholder concerns. It also generally parallels Lockett et al.’s (2006) findings on the balance of research methodologies deployed. The significance of the findings for future CSR research in
China is considered both for the notion of a CSR field of research and for our understanding of the development of CSR in
China. 相似文献
5.
Determinants of Managerial Values on Corporate Social Responsibility: Evidence from China 总被引:1,自引:0,他引:1
This article empirically investigates how Chinese executives and managers perceive and interpret corporate social responsibility
(CSR), to what extent firms’ productive characteristics influence managers’ attitudes towards their CSR rating, and whether
their values in favour of CSR are positively correlated to firms’ economic performance. Although a large proportion of respondents
express a favourable view of CSR and a willingness to participate in socially responsible activities, we find that the true
nature of their assertion is linked to entrepreneurs’ instincts of gaining economic benefits. It is the poorly performing
firms, or rather, firms with vulnerable indicators – smaller in size, State-owned, producing traditional goods and located
in poorer regions that are more likely to have managers who opt for a higher CSR rating. Managers’ personal characteristics
per se are not significant in determining their CSR choice. Moreover, controlling for other observed variables, we find that managers’
CSR orientation is positively correlated with their firms’ performance. The better-off a firm is, the more likely its manager
is to get involve in CSR activities. Firms with better economic performance before their restructuring would sustain higher
post-restructuring performance. 相似文献
6.
Robert W. Kolodinsky Timothy M. Madden Daniel S. Zisk Eric T. Henkel 《Journal of Business Ethics》2010,91(2):167-181
Four predictors were posited to affect business student attitudes about the social responsibilities of business, also known
as corporate social responsibility (CSR). Applying Forsyth’s (1980, Journal of Personality and Social Psychology
39, 175–184, 1992, Journal of Business Ethics
11, 461–470) personal moral philosophy model, we found that ethical idealism had a positive relationship with CSR attitudes,
and ethical relativism a negative relationship. We also found materialism to be negatively related to CSR attitudes. Spirituality
among business students did not significantly predict CSR attitudes. Understanding the relationship between CSR attitudes
and the significant predictors has important implications for researchers and teachers in particular. 相似文献
7.
An Examination of the Structure
of Executive Compensation and Corporate Social Responsibility:
A Canadian Investigation 总被引:2,自引:0,他引:2
We explore the extent to which Boards use executive compensation to incite firms to act in accordance with social and environmental objectives (e.g., Johnson, R. and D. Greening: 1999, Academy of Management Journal
42(5), 564–578 ; Kane, E. J.: 2002, Journal of Banking and Finance
26, 1919–1933.). We examine the association between executive compensation and corporate social responsibility (CSR) for 77 Canadian firms using three key components of executives’ compensation structure: salary, bonus, and stock options. Similar to prior research (McGuire, J., S. Dow and K. Argheyd: 2003, Journal of Business Ethics
45(4), 341–359), we measure three different aspects of CSR, which include Total CSR as well as CSR Strengths and CSR Weaknesses. CSR Strengths and CSR Weaknesses capture the positive and negative aspects of CSR, respectively. We find significant positive relationships between: (1) Salary and CSR Weaknesses, (2) Bonus and CSR Strengths, (3) Stock Options and Total CSR; and (4) Stock Options and CSR Strengths. Our findings suggest the importance of the structure of executive compensation in encouraging socially responsible actions, particularly for larger Canadian firms. This in turn suggests that executive compensation can be an effective tool in aligning executives’ welfare with that of the “common good”, which results in more socially responsible firms (Bebchuk, L., J. Fried and D. Walker: 2002, The University of Chicago Law Review
69, 751–846; Zalewski, D.: 2003, Journal of Economic Issues
37(2), 503–509). In addition, our findings suggest the importance of institutional context in influencing the association between executive compensation and CSR. Further implications for practice and research are discussed.Lois. Mahoney is an Assistant Professor at Eastern Michigan University. Her research is focused in the areas of ethics and accounting information systems. She has published in ethics and accounting journals including Journal of Business Ethics, Business Ethics Quarterly, Research on Professional Responsibility and Ethics in Accounting, Information and Organization. Dr. Mahoney has received several research awards, including Best Paper award at the Seventh Symposium on Ethics Research in Accounting. Dr. Mahoney is also actively involved in the American Accounting Association.Linda Thorn is an Associate Professor at York University in Toronto Ontario. Her research focuses on ethical decision making, the ethics of accountants and accounting students and ethical aspects of accounting information. She has published in ethics and accounting journal including among others, Business Ethics Quarterly, Journal of Business Ethics, Contemporary Accounting Research, Behavioral Research in Accounting and Audit: A Journal of Practice in Theory. 相似文献
8.
Corporate Social Responsibility and Family Business in Spain 总被引:1,自引:0,他引:1
Despite the economic relevance and distinctiveness of family firms, little attention has been devoted to researching their nature and functioning. Traditionally, family firms have been associated both to positive and negative features in their relationships with the stakeholders. This can be linked to different orientations toward corporate social responsibility. Thus, this research aims to identify the approaches that Spanish family firms maintain about social responsibility, based on the model developed by Quazi and O Brien Journal of Business Ethics 25, 33–51 (2000). An empirical study carried out for 112 Spanish family firms gives support to our initial assumption about these organizations not being a homogeneous group in terms of their orientation towards corporate social responsibility. The differences in perceptions do not seem to be associated to biographical characteristics. These results lead to some relevant academic and practical implications that suggest interesting lines for future research.María de la Cruz Déniz Déniz is professor in the Department of Management at Las Palmas de Gran Canaria University (Spain). She received her Ph.D. in the area of Management from that University in 1999. Her current research interests include the study of Corporate Social Performance and the Management of International Business.Ma Katiuska Cabrera Suárez is professor in the Department of Management at Las Palmas de Gran Canaria University (Spain). She received her Ph.D. in the area of Management from that University in 1998. Her current research interests include the study of Family Business Behaviour and Management. 相似文献
9.
Corporate Social Responsibility (CSR): Theory and Practice in a Developing Country Context 总被引:5,自引:0,他引:5
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. 相似文献
10.
Determinants of Corporate Social Responsibility Disclosure Ratings by Spanish Listed Firms 总被引:1,自引:0,他引:1
Carmelo Reverte 《Journal of Business Ethics》2009,88(2):351-366
The aim of this paper is to analyze whether a number of firm and industry characteristics, as well as media exposure, are
potential determinants of corporate social responsibility (CSR) disclosure practices by Spanish listed firms. Empirical studies
have shown that CSR disclosure activism varies across companies, industries, and time (Gray et al., Accounting, Auditing & Accountability Journal
8(2), 47–77, 1995; Journal of Business Finance & Accounting
28(3/4), 327–356, 2001; Hackston and Milne, Accounting, Auditing & Accountability Journal
9(1), 77–108, 1996; Cormier and Magnan, Journal of International Financial Management and Accounting
1(2), 171–195, 2003; Cormier et al., European Accounting Review
14(1), 3–39, 2005), which is usually justified by reference to several theoretical constructs, such as the legitimacy, stakeholder,
and agency theories. Our findings evidence that firms with higher CSR ratings present a statistically significant larger size
and a higher media exposure, and belong to more environmentally sensitive industries, as compared to firms with lower CSR
ratings. However, neither profitability nor leverage seem to explain differences in CSR disclosure practices between Spanish
listed firms. The most influential variable for explaining firms’ variation in CSR ratings is media exposure, followed by
size and industry. Therefore, it seems that the legitimacy theory, as captured by those variables related to public or social
visibility, is the most relevant theory for explaining CSR disclosure practices of Spanish listed firms. 相似文献
11.
This article studies how financial investors respond to firms’ corporate social responsibility (CSR) performance in terms
of their investing behaviors, and how such behaviors change contingent on an event that provokes their attention and concerns
to CSR. Using the melamine contamination incident in China as a natural experiment, it is found that neither the individual
investors’ nor the institutional investors’ behaviors are influenced by firms’ CSR performance before the incident. Nevertheless,
in the post-event period, institutional investors’ behaviors are significantly influenced by firms’ CSR performance that exceeds
a certain threshold. Furthermore, such an effect diminishes for a better CSR performance. In comparison, the authors do not
find any effects of CSR performance on individual investors, either before the event or after the event. Finally, firms’ performance
and investors’ behaviors jointly affect firms’ stock returns after the event but not before the event. This article reconciles
the mixed findings in the literature on the effect of firms’ CSR performance on their financial performance by showing that
such an effect exists in a contingent manner. Furthermore, the authors show that a too low or a too high CSR performance could
lead to undesirable responses from investors. Therefore, managers should pay attention to optimizing firms’ CSR activities. 相似文献
12.
This paper capitalizes on an institutional perspective to analyze corporate social responsibility (CSR) orientations in the
Lebanese context. Specifically, the paper compiles a new theoretical framework drawing on a multi-level model of institutional
flows by Scott (Institutions and organizations: ideas and interests, 2008) and the explicit/implicit CSR model by Matten and Moon (Acad Manag Rev 33(2):404–424, 2008). This new theoretical framework is then used to explore the CSR convergence versus divergence question in a developing country
context. The findings highlight the usefulness of the compiled multi-layered institutional framework and the varied nuances
and profound insights it offers in analyzing CSR in context. They also suggest that a cosmetic level of global convergence
in explicit CSR may materialize in light of mimetic isomorphic pressures, but that the path dependence hypothesis is indeed
salient in light of national history trajectories and socio-politico configurations. The findings correspond most closely
to patterns of CSR crossvergence, combining elements of both convergence and divergence, and reflecting in complex hybridized
CSR expressions. The findings and their implications are presented and assessed. 相似文献
13.
14.
Public Policies on Corporate Social Responsibility: The Role of Governments in Europe 总被引:3,自引:0,他引:3
Over the last decade, Corporate Social Responsibility (CSR) has been defined first as a concept whereby companies decide voluntarily
to contribute to a better society and cleaner environment and, second, as a process by which companies manage their relationship␣with
stakeholders (European Commission, 2001. Nowadays, CSR has become a priority issue on governments’ agendas. This has changed governments’ capacity to act and impact
on social and environmental issues in their relationship with companies, but has also affected the framework in which CSR
public policies are designed: governments are incorporating multi-stakeholder strategies. This article analyzes the CSR public policies in European advanced democracies, and more specifically the EU-15 countries, and provides explanatory keys on how governments
have understood, designed and implemented their CSR public policies. The analysis has entailed the classification of CSR public
policies taking into consideration the actor to which the governments’ policies were addressed. This approach to the analysis
of CSR public policies in the EU-15 countries leads us to observe coinciding lines of action among the different countries
analyzed, which has enabled us to propose a ‹four ideal’ typology model for governmental action on CSR in Europe: Partnership, Business in the Community, Sustainability, and Citizenship, and Agora. The main contribution of this article is to propose an analytical framework to analyze CSR public policies, which provide
a perspective on the relationships between governments, businesses, and civil society stakeholders, and enable us to incorporate
the analysis of CSR public policies into a broader approach focused on social governance.
Laura Albareda is currently a Research Fellow at the Institute for Social Innovation, ESADE, Universidad Ramon Llull-URL. She is principal
researcher and manager of the Observatory on Socially Responsible Investment in Spain. Her areas of research and academic
interest are Corporate Social Responsibility, Business Ethics, Global Governance and Public Authorites, Governments and Public
Policies on Corporate Social Responsibility and Socially Responsible Investment.
Josep M. Lozano is currently Professor & Senior Researcher at the Institute for Social Innovation, ESADE Business School (URL). He is Co-founder
of ética, Economía y Dirección (Spanish branch of the EBEN) and member of the editorial board of Ethical Perspectives and Society and Business Review. He was member of the Catalan Government’s Commission on Values, and is member of the Spanish Ministry of Employment and
Social Affairs’ Commission of Experts on CSR. He has been a highly commended runner-up in the European Faculty Pioneer Awards
of the Beyond Grey Pinstripes and is author of Ethics and Organizations. Understanding Business Ethics as a Learning Process (Kluwer).
Tamyko Ysa is an Assistant Professor of the Institute of Public Management, and the Department of Business Policy at ESADE. Her areas
of interest are the management of partnerships and their impact on the creation of public value; the design, implementation
and evaluation of public policies, and the relations between companies and governments. She is the Principal Researcher of
the Research Group for Leadership and Innovation in Public Management (GLIGP). She is coauthor of Governments and Corporate
Social Responsibility (Palgrave MacMillan). 相似文献
15.
Joan Carlini Debra Grace Cassandra France Joseph Lo Iacono 《Journal of Marketing Management》2019,35(1-2):182-205
ABSTRACTFirms are increasingly drawing on corporate social responsibility (CSR) in their employer branding to improve attractiveness and engage current and potential employees, and to ensure consistency in employee brand behaviours. However, there is a dearth of literature synthesising CSR and employer branding research to understand employee engagement with CSR-firms from a branding perspective. In this article, the authors carried out an integrative literature review of CSR and employer branding literatures. Informed by signaling theory, the authors develop a conceptual model of the CSR employer branding process as a cohesive view from the potential and current employee perspective. Our review highlights the need for firms to achieve CSR consistency in terms of (a) embeddedness of CSR values, and (b) levels of internal CSR. These two factors frame a typology that enable managers to better execute their CSR employer brand identity to achieve favourable results, such as a high-quality talent pool and positive affective, cognitive and behavioural employee outcomes. 相似文献
16.
In recent years, firms have greatly increased the amount of resources allocated to activities classified as Corporate Social
Responsibility (CSR). While an increase in CSR expenditure may be consistent with firm value maximization if it is a response
to changes in stakeholders’ preferences, we argue that a firm’s insiders (managers and large blockholders) may seek to over- invest
in CSR for their private benefit to the extent that doing so improves their reputations as good global citizens and has a
“warm-glow” effect. We test this hypothesis by investigating the relation between firms’ CSR ratings and their ownership and
capital structures. Employing a unique data set that categorizes the largest 3000 U.S. corporations as either socially responsible
(SR) or socially irresponsible (SI), we find that on average, insiders’ ownership and leverage are negatively related to the
firm’s social rating, while institutional ownership is uncorrelated with it. Assuming that higher CSR ratings is associated
with higher CSR expenditure level, these results support our hypothesis that insiders induce firms to over-invest in CSR when
they bear little of the cost of doing so. 相似文献
17.
A. J. W. Bennett 《Journal of Business Ethics》2011,104(3):347-359
‘Learning to be job ready’ (L2BJR) was a pilot scheme involving 16 long-term unemployed people from a range of backgrounds
being offered a 6-month paid placement within the care department of a city council in Northern England. The project was based
on a partnership with the largest college in the city specialising in post-16 education and training for residents and employees.
The college targeted people as potential candidates for the programme through their prior attendance on or interest in care
courses at the college, rather than the council employing more traditional methods of recruitment. Surveys, focus groups and
interviews were utilised to capture the views and experiences of the participants, project workers and line managers, and
also evidence of the project’s impact on service delivery in the care department. The article adds to our conceptual and practical
knowledge of corporate social responsibility (CSR) in the public sector in three distinct ways. From a social and business
perspective, the findings of the research highlight a potentially more robust strategy for matching long-term unemployed citizens
to training and job opportunities in the public sector than is otherwise possible through the more conventional route of the
job centre. Secondly, through this approach and with appropriate pre-training, a greater understanding of and empathy for
the service users can be developed in the new organisational members, strengthening the subsequent ethical delivery and quality
of the service. Finally, a re-conceptualisation of Carroll’s influential model of CSR, which also specifically incorporates
the ethical and social inclusion duties of public sector organisations not only as service providers but also as potential
employers, offers a more tailored paradigm for understanding this unique yet under-researched element of CSR theory and practice. 相似文献
18.
19.
Management practitioners and scholars have worked diligently to identify methods for ethical decision making in international
contexts. Theoretical frameworks such as Integrative Social Contracts Theory (Donaldson and Dunfee, 1994, Academy of Management Review
19, 252–284) and more recently the Global Business Citizenship Approach [Wood et al., 2006, Global Business Citizenship: A Transformative Framework for Ethics and Sustainable Capitalism. (M. E. Sharpe, Armonk, NY)] have produced innovations in practice. Despite these advances, many managers have difficulty
implementing these theoretical concepts in daily practice. Using the example of recent decisions by internet service providers
Google, Yahoo, and MSN regarding censorship requirements in China, we offer six heuristic questions to help managers to resolve
cross-cultural ethical conflicts in which the firm’s way of doing business differs from the practice in the host country.
Recognizing that companies can take different approaches to law and ethics (Paine, 1994, Harvard Business Review
72(2), 107–117), our aim is to provide a management decision process to deal with demands or opportunities for engaging in questionable
business practices in a host country. 相似文献
20.
Corporate Social Responsibility and Crony Capitalism in Taiwan 总被引:1,自引:1,他引:0
Po-Keung Ip 《Journal of Business Ethics》2008,79(1-2):167-177
Corporate social responsibility (CSR) has become increasingly popular in advanced economies in the West. In contrast, CSR
awareness in Asia is rather low, both on the corporate and state level. However, recent events have shown that the CSR is
receiving more attention by corporations in Asia. Recent development in CSR in Taiwan is one example of such a trend. A 2005
survey on the 700 publicly listed companies in Taiwan on␣CSR has highlighted the current CSR situation. Concurrently, the
numbers of corporate scandals and corruption have dramatically increased over the past 6 years. Corporate CSR activities co-existing
with pervasive corporate scandals create a phenomenon of contradictions. This article aims to report via the survey findings
the current development of business ethics in corporate Taiwan; and to interpret the findings in context of Taiwan’s business
ethos, especially its Confucian familism and crony capitalism.
Po-Keung Ip, Ph.D., Professor of the Graduate Institute of Philosophy, National Central University, Taiwan. He is concurrently
the Institute’s Director of the Applied Ethics Center. His research interests include business ethics, bioethics, and well-being
of nations. His recent publications include Constructing a Social Contract for Corporations (2002), Business Ethics – Multistakeholder Responsibilities of the Corporation (2005) (in Chinese). Currently he is working on a book The Challenge of Corporate Social Responsibilities in Chinese Cultural Communities. 相似文献