Corporative social responsibilities perceptions: an aproximation through Spanish university students’ values

Examining university students’ values and perceptions of Social Corporative Responsibility (CSR) are one area that could lead to a better understanding of European university students’ behaviour to social initiatives offered by the firms, and the socialization that their academic institutions collaborate to generate in their students. The purpose of this study is to respond the following research questions: (a) what is the university students’ value structure?; (b) what are the perceptions of students about the CSR performance?; (c) how do personal values affect the perceptions of students’ CSR?; And (d) what is the relationship between CSR perception and the background variables? A sample of 1,060 university students from Social Sciences and statistical methods as multidimensional scaling, cluster analysis, and categorical principal component analysis have been used. Through the findings, this paper expects to highlight that the education in values and social responsibility is relevance not only for Society but also for Companies and even more High-Education Institutions.     

The Impact of Board Structure on Corporate Social Responsibility: A Temporal View

Time plays an important role in corporate social responsibility (CSR) decisions. In the context of time and the boardroom, the consideration of CSR can be affected by board structure. For example, because of considerable short‐term pressures, this study posits that insiders on the board are less likely to prioritize the longer‐term time horizons needed to affect CSR. Following this perspective, a hypothesis is put forth that insiders generally have temporal orientations that are more short term in nature and that they therefore have a negative effect on CSR. A study of 300 of Australia's largest firms confirmed this hypothesis. However, when inside director compensation linked to environmental and social metrics and inside director CSR training are introduced as moderating variables, their interactive effects lead to positive results: both positively moderate the negative insider–CSR relationship in environmental and social dimensions. The study contributes to a temporal view of boards of directors, as well as to corporate governance and CSR. Copyright © 2016 John Wiley & Sons, Ltd and ERP Environment     

When do corporate social responsibility initiatives impact on customer-facing employees? Evidence from India and the Netherlands

The vast majority of the extant literature on corporate social responsibility (CSR) has focused on the macro (firm) level of analysis by examining the linkage between CSR and firm-level outcomes. As such, very few studies have focused on the micro (individual) level of analysis. Against this backdrop, the present study focuses on the individual level of analysis thereby contributing to the emerging psychology of CSR literature, which considers employees' perceptions of their employing organizations' social actions as more important than organizations' objective CSR performance (Rupp, Shao, Thornton and Skarlicki (2013), ‘Applicants’ and Employees’ Reactions to Corporate Social Responsibility: The Moderating Effects of First-Party Justice Perceptions and Moral Identity,’ Personnel Psychology, 66, 895–933). Moreover, the study is one of the first examining the role of context in employee attitudes toward CSR. In particular, it builds on the psychology of CSR (e.g. Rupp et al. 2013) literature to propose a research framework that delineates the moderating effects of satisfaction with payment, satisfaction with the job itself and individualism in the relationship between corporate social performance (CSP) perceptions and customer-facing employees' behavioral outcomes. Data are collected from customer-facing employees in two major organizations in the Netherlands and India. Results suggest a complex interplay between CSP perceptions and the two facets of job satisfaction, and that national context is likely to moderate the contingent effects of CSP perceptions on customer-facing employees' behavioral outcomes.     

Components of CEO Transformational Leadership and Corporate Social Responsibility*

abstract We use transformational leadership theory to explore the role of CEOs in determining the extent to which their firms engage in corporate social responsibility (CSR). We test this theory using data from 56 US and Canadian firms. CEO intellectual stimulation (but not CEO charismatic leadership) is found to be significantly associated with the propensity of the firm to engage in ‘strategic’ CSR, or those CSR activities that are most likely to be related to the firm's corporate and business‐level strategies. Thus, studies that ignore the role of leadership in CSR may yield imprecise conclusions regarding the antecedents and consequences of these activities. We also critique transformational leadership theory, in terms of its overemphasis on charismatic forms of leadership. This leads to a reconceptualization of transformational leadership, which emphasizes the intellectual stimulation component in the context of CSR.     

Corporate governance and corporate social responsibility (CSR) reporting: an empirical evidence from commercial banks (CB) of Pakistan

The aim of this paper is to explore Pakistani listed commercial banks corporate social responsibility (CSR) reporting information along with the probable effects of different corporate governance (CG) elements on CSR disclosures. Furthermore, the relevance of different theories in explaining the results of this study is also provided. For analyzing the banks’ CSR reporting practice, which was done using content analysis, the annual reports for the years 2005–2010, of all the commercial banks were examined. Non-executive directors and foreign directors which are elements of CG were considered and multiple regression analyses were carried out to check the impact of CG elements on banks’ CSR reporting initiatives. The results of the study reveal that even though reporting of CSR is voluntary in Pakistan, the participation of Pakistani commercial banks in different CSR activities is not low. Furthermore, the level of CSR activities performed by the banks is impressive. The results displayed that non-executive directors have a positive impact on the CSR reporting supporting stewardship theory in CB of Pakistan. The major limitation of this study is that the data is only based on annual reports of commercial banks of Pakistan. It is therefore, not easier to generalize the findings of this research to other corporate sectors. Secondly the annual reports of commercial banks for the years 2005–2010, a time period of just 6 years were analyzed as access to data before and after the specified years was not readily available. This paper relates CSR disclosure with possible impact of CG in the particular perspective of a transitional economy’s banks such as Pakistan. By providing empirical facts of the effect of CG structure on the CSR activities practices in developing countries’ banking sector setting, this paper provides novel contribution to the current CSR literature.     

A phenomenological study of corporate social responsibility in the Niger delta,Nigeria

Over the past half‐century, organization‐centric approaches to corporate social responsibility (CSR) dominated management practice. Though scholars and practitioners have embraced integrative CSR models, there are insufficient data about rural community constructs of corporate social behavior. Drawing largely from primary research conducted in the Niger Delta region, this article explores the meanings communities ascribe to corporate social responsibility. Through open‐ended interviews, this article examines the subtle underlying meanings of the narratives provided by the indigenes to identify clues potentially useful for developing effective CSR programs in the Niger Delta. The findings show that the Niger Delta people frame their views about CSR through the experience of poverty, loss of the traditional economy, erosion of traditional values, and degradation of the environment. Thus, CSR is associated with the restoration of control over land, alleviation of poverty, and community development.     

Institutional Antecedents of the Corporate Social Responsibility Narrative in the Developing World Context: Implications for Sustainable Development

Efforts to understand the background to perceptions and manifestation of corporate social responsibility (CSR) in the developing world need to focus on establishing their link with the challenges of socio‐economic governance and societal expectations and cultural traditions. This signifies a departure from a western centric understanding of CSR but also an over‐focus on CSR as philanthropy. This study considers the Malawian tourism industry and finds that its colonial legacy, post‐colonialism development thinking and the national education system explain the prevalence of a ‘CSR as philanthropy’ agenda. When these factors interact with challenges of socio‐economic governance and societal expectations, however, the universality thesis that has often been associated with the theory and implementation CSR can be challenged. These findings therefore suggest a shift from the western centric CSR thinking to a CSR perspective that is strongly grounded in local values and norms and which meets the expectations of the global society. This indicates a way forward if CSR is to be adequately institutionalized in the developing world. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment     

Board internationalization and corporate social responsibility

This study examines the association between board internationalization and firms’ corporate social responsibility (CSR) performance in China during 2009–2019. Using a large dataset of director nationalities and CSR scores, we find that foreign directors promote CSR performance as evidenced by higher CSR scores. We further document that this relationship is more pronounced among government-controlled firms, firms with better corporate governance, and firms operating under stricter institutional environments. These findings remain valid after sequential robustness checks. Overall, our findings imply that foreign directors motivate the board of directors and their firms to actively pursue and practice social responsibility. Our study enriches the literature on the outcomes of board internationalization and determinants of CSR and provides the internationalization of corporate governance mechanisms a reasonable basis.     

消费者精神偏好视角下消费选择的经济学分析

消费选择问题是企业社会责任是否能够进行价值创造的关键环节。本文在结合弗洛伊德的精神分析理论基础上,将心理因素纳入传统的偏好效用框架,在消费者精神偏好视角下建立了全新的消费选择模型,并进一步分析发现,企业社会责任能够满足消费者精神层面的需求,得出主要结论如下:第一,不同层次的企业社会责任可以使其企业的产品满足消费者精神层面的需求并获得消费者偏好;第二,企业可以通过消费者精神层面需求的特征实现市场细分,并通过企业社会责任战略与项目的设计与实施,实现盈利能力的提升。     

Corporate social responsibility and economic performance

We describe some perspectives on corporate social responsibility (CSR), in order to provide a context for considering the strategic motivations and implications of CSR. Based on this framework, which is based on characterizing optimal firm decision-making and underlies most existing work on CSR, we propose an agenda for further theoretical and empirical research on CSR. We then summarize and relate the articles in this special issue to the proposed agenda.     

Corporate giving in the Netherlands 1995-2003: exploring the amounts involved and the motivations for donating

• Corporate giving as an expression of corporate social responsibility (CSR) has been researched less than the more general theme of CSR. In addition, much of the research in this area focuses on countries with an Anglo cultural tradition.
• The study outlined in this paper offers a comprehensive longitudinal study of corporate giving in the Netherlands. An overview is provided of corporate giving in the Netherlands in the period from 1995 till 2003.
• The data are gathered by means of a biennial survey of Dutch companies as part of the ‘Giving in the Netherlands’ project. Based on these findings, recent developments in corporate giving can be sketched out.
• Moreover, literature on motives for corporate giving behavior is focused upon and applied in exploring Dutch managers' motivations for offering donations. Nonprofit organizations could use this knowledge to increase the efficiency of their fund raising.

Copyright © 2006 John Wiley & Sons, Ltd.     

CORPORATE SOCIAL RESPONSIBILITY AND CORPORATE GOVERNANCE1

Corporate social responsibility (‘CSR’) is often associated with hopes for improved corporate governance. As understood conventionally, however, CSR is conceptually incoherent, practically unworkable, and wholly unjustified. To be compatible with corporate governance, ‘CSR’ needs to be understood not as Counterproductive Stakeholder Regimentation, but as Conscientious Stakeholder Responsibility.     

CSR and service quality in nonprofit organizations: the case of a performing arts association

• The relationship between corporate social responsibility (CSR) and marketing performance has been widely investigated recently, but mostly in relation to for-profit companies. This paper highlights the importance of this topic for nonprofit organizations (NPOs). Focusing on an Italian NPO operating in the performing arts and entertainment industry, two empirical studies (a quantitative survey and a qualitative exploratory enquiry) prove the strategic relevance of CSR in nonprofit contexts. The results demonstrate that CSR can be considered an additional dimension of the customer perception of service quality in NPOs and reveal that customer perception of the social responsibility of the studied NPO is strongly linked to its institutional mission and to the modalities through which it pursues that mission.

Copyright © 2014 John Wiley & Sons, Ltd.     

Management for Sustainable Development and Its Impact on Firm Value in the SME Context: Does Size Matter?

With the increasing demands from society towards sustainable and social responsible business practices, management for sustainable development has become a cornerstone to understand the success of many firms in the current competitive context. This article investigates corporate social responsibility (CSR) and examines the links between CSR practices and business outcomes – both financial and non‐financial (i.e. image and corporate reputation) – for small‐to‐medium sized enterprises (SMEs). In addition, we also attempt to determine whether the impact of such relationships is moderated by firm size. To this end, we carry out a quantitative study using PLS techniques to analyze a sample of SME owners and managers, with a view to test the proposed model in the light of social capital theory. In this sense, our study is pioneering in that it aims to determine – from a quantitative viewpoint – the degree to which firm size has a moderating impact on a series of relevant CSR‐driven outcomes. The data suggest that, in SME contexts, CSR impacts corporate reputation, brand image and financial value of the company. Importantly, we find that the larger the firm, the greater the intensity of the relationships linking CSR and business outcomes. Hence, our findings have important implications for CSR implementation in SME contexts. Finally, we provide a series of guidelines aimed at maximizing the effectiveness of CSR‐based business practices. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment     

Moral management in competitive markets

The intrinsic motivation of a firm’s management for engaging in prosocial behavior is an important determinant of a firm’s social conduct. I provide the first model in which firms run by morally motivated managers engage in corporate social responsibility (CSR) in a competitive setting. Moral management crowds out a competitor’s strategic CSR, increasing profitability and leading shareholders to strategically delegate moral managers, although necessary for socially optimal CSR is that shareholders be morally motivated as well. Shareholders appoint managers that engage in a socially excessive amount of CSR, counter to existing literature, whenever product‐market competition is sufficiently intense.     

企业社会责任行为的测量——基于高层管理者的视角

由于企业高层管理者所处的组织结构地位,决定了他们对于企业行为实施具有重要作用。在对待影响到企业中长期利益的企业社会责任问题上,企业高层管理者负有不可推诿的责任,企业社会责任行为本质反映了高层管理者对于该问题的认识和处理意见。本文将从高层管理者视角出发,构建企业社会责任行为的理论测量模型,并进一步加以验证。     

Reputation and Corporate Social Responsibility Aberrations,Trends, and Hypocrisy: Reactions to Firm Choices in the Stock Option Backdating Scandal

Drawing on strategic corporate social responsibility (CSR) and reputation theory, this paper examines the market reaction to firm disclosures of involvement in the US stock option backdating scandal. We examine how a firm's prior signals regarding ethical behaviour and values, as demonstrated through CSR initiatives, may both ameliorate and exacerbate market reactions. CSR initiatives may buffer a firm against general wrong‐doing but expose it to greater scrutiny and sanction for related wrong‐doing. Our results show that firms with enhanced overall reputations for CSR are partially buffered from scandal revelations. However, we find that when firms possess an enhanced reputation for CSR associated with corporate governance, violations pertaining specifically to governance are viewed as hypocritical and more harshly sanctioned. We also find lower and negative market reactions for firms that delay but self‐disclose their involvement in the scandal. The study extends the emergent, related literatures on strategic CSR and reputation management, and documents dynamics in the relationship between corporate social and financial performance.     

Consistency Matters! How and When Does Corporate Social Responsibility Affect Employees’ Organizational Identification?

Despite the increasing attention to corporate social responsibility (CSR) in the management literature, little is known about the mechanisms and boundary conditions explaining employees’ responses to CSR. Drawing on social identity and cue consistency theory, we develop a mediated moderation model that explains how and under which conditions perceived CSR affects employees’ organizational identification. We test the model by carrying out a three‐wave longitudinal study on employees of an international utility company. The findings indicate that perceived CSR interacts with overall justice to predict organizational identification through the successive mediation of perceived external prestige and organizational pride. The study clarifies and advances some of the theoretical foundations surrounding the micro‐level approach of CSR and has key implications for management research and practice.     

中国企业社会责任模型探索——对企业社会责任层次论的反思

企业社会责任层次论是西方企业社会责任理论中最具代表性的理论,但在中国情境下,这种理论的缺陷直接制约了我国企业社会责任理念的建立。为此,探索中国情境下的企业社会责任维度,构建一个适合中国本土情境的企业社会责任模型,是目前中国企业社会责任理论研究界的一个重要历史使命。本研究通过设计一个开放式问卷进行大样本的调研和通过深度访谈的途径,获取了中国企业社会责任状况的第一手资料,通过质化分析,共得到中国企业社会责任的15个概念维度、6个范畴,在此基础上,构建起中国本土特色的企业社会责任人体模型。比较分析的结果表明,中国与西方国家企业社会责任的概念范畴既有相同之处,又存在显著的差异,这进一步表明在中国企业社会责任方面开展高水平本土化研究的必要性。     

From Taken‐for‐Granted to Explicit Commitment: The Rise of CSR in a Corporatist Country

This article contributes to a thriving line of research that examines issue interpretation and social accounts in order to study the adoption and diffusion of organizational concepts and management practices. It employs the empirical example of the rise of corporate social responsibility (CSR) in Austria between 1990 and 2005 to investigate the complex role institutional pressures and social positions of actors play in the local adoption of globally theorized ideas. More specifically, the study reveals distinct patterns in rhetorical CSR adoption that illustrate the initial hesitation and reluctance of an established elite in the Austrian business community towards the Anglo‐American notion of ‘explicit’ CSR, while non‐elite actors who were less favourably positioned in the social order readily embraced the concept. It is in such a sense that CSR is nevertheless instrumentalized to challenge, reinterpret, or explicitly evoke the autochthonous idea of institutionalized social solidarity. Conceptually, this research takes into account social structure, actors' positions in the social order, and resulting divergent adoption motivations – i.e. the individual, yet socially derived, relevance systems of actors – and relates these to mechanisms and processes of institutional change.