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1.
Philipp Schreck 《Journal of Business Ethics》2011,103(2):167-188
This study complements previous empirical research on the business case for corporate social responsibility (CSR) by employing
hitherto unused data on corporate social performance (CSP) and proposing statistical analyses to account for bi-directional
causality between social and financial performance. By allowing for differences in the importance of single components of
CSP between industries, the data in this study overcome certain limitations of the databases used in earlier studies. The
econometrics employed offer a rigorous way of addressing the problem of endogeneity due to simultaneous causality. Although
the study’s results provide no evidence that there is a generic or universal business case for CSR, they indicate that there
is a strong link between single stakeholder-related issues of CSR and financial performance. However, the analysis does not
establish causality within these relationships. 相似文献
2.
Firms are spending billions annually in the name of corporate social responsibility (CSR). Whilst markets are increasingly
willing to reward good and responsible firms, they lack the instruments to measure corporate social performance (CSP). To
convince investors and other stakeholders, firms invest heavily in building a reputation for good corporate behaviour. This
article argues that reputations for CSP are often unrepresentative of true CSP and investigates how differences in ‹perceived’
and ‹actual’ – as measured by the Fortune and KLD databases, respectively – can partly be explained by firm characteristics.
Amongst other things, it finds that overrated firms are more likely to be relatively big, profitable, operating in non-polluting
but competitive industries and with no history of wrong doings to their primary stakeholders. They will also typically spend
a lot of effort satisfying the claims of their secondary stakeholders. Above all, the results emphasise the need for researchers
to recognise that the databases measure different phenomenon and are not interchangeable. 相似文献
3.
Nanotechnologies are enabling technologies which rely on the manipulation of matter on the scale of billionths of a metre.
It has been argued that scientific uncertainties surrounding nanotechnologies and the inability of regulatory agencies to
keep up with industry developments mean that voluntary regulation will play a part in the development of nanotechnologies.
The development of technological applications based on nanoscale science is now increasingly seen as a potential test case
for new models of regulation based on future-oriented responsibility, lifecycle risk management, and upstream public engagement.
This article outlines findings from a project undertaken in 2008–2009 for the UK Government’s Department of Environment, Food
and Rural Affairs (DEFRA) by BRASS at Cardiff University, involving an in-depth survey both of current corporate social responsibility
(CSR) reporting in the UK nanotechnologies industry, and of attitudes to particular stakeholder issues within the industry.
The article analyses the results to give an account of the nature of corporate social performance (CSP) within the industry,
together with the particular model of CSR operating therein (‘do no harm’ versus ‘positive social force’). It is argued that
the nature of emerging technologies requires businesses to adopt particular visions of CSR in order to address stakeholder
issues, and that the nanotechnologies industry presents specific obstacles and opportunities in this regard. 相似文献
4.
This study viewed students majoring in public relations as prospective public relations practitioners and explored their perceptions
about corporate social responsibility (CSR) as their job attraction condition. The results showed that the students perceived
CSR to be an important ethical fit condition of a company. One of the significant findings is that CSR can be an effective
reputation management strategy for prospective employees, particularly when a company’s business is suffering. In examining
the effect of CSR efforts on attitudinal and behavioral outcomes, person–organization (P–O) fit appeared to serve as a mediator
between CSR performances and organizational attractiveness. 相似文献
5.
The influence of corporate social performance (CSP) on stakeholders is one of the focal issues in corporate social responsibility (CSR) research. Using data of listed companies in China, this paper examines whether CSR behavior in the form of charitable donations garners a positive reaction from suppliers. Results derived from both level and change model regressions show that superior CSP makes it easier for a firm to obtain trade credit from suppliers, although the effect is significant only in non-state-owned enterprises (non-SOEs). The results are robust to various measures of CSP and endogeneity tests. The results support the strategic philanthropy view and apply stakeholder theory in supply chain, that strategic CSR can help firms to attract suppliers and consolidate cooperative relationships with them, which in turn benefits the firms in terms of more trade credit financing from suppliers. This paper also shows that state-owned enterprises and non-SOEs have different CSR intentions and use CSR to achieve strategic goals in different ways. The conclusions drawn from this study provide practical guidance on CSR strategy, suggesting that CSR activities can help a firm in transition economies to enhance its corporate image, establish and consolidate the good relationship with suppliers, and obtain economic benefits or achieve long-term business objectives. 相似文献
6.
Corporate Social Responsibility: Exploring Stakeholder Relationships and Programme Reporting across Leading FTSE Companies 总被引:7,自引:0,他引:7
Although it is now widely recognised by business leaders that their companies need to accept a broader responsibility than
short-term profits, recent research suggests that as corporate social responsibility (CSR) and social reporting become more
widespread, there is little empirical evidence of the range of stakeholders addressed through their CSR programmes and how
such programmes are reported. Through a CSR framework which was developed in an exploratory study, we explore the nature of
stakeholder relationships reported across leading FTSE companies and the importance they attach to communicating both social
and business outcomes. It is evident from the hypotheses tested that the bigger FTSE companies, particularly extraction companies
and telecoms, are more adept at identifying and prioritising their stakeholders, and linking CSR programmes to business and
social outcomes. However, we draw the general conclusion that building stronger stakeholder relationships through CSR programmes
– other than with customers – is not currently a priority for most companies. We also conclude that a limited sophistication
in managing multiple stakeholders may compromise the impact of CSR upon business and social results. Finally, the managerial
implications and the contribution of our study are discussed before closing with an acknowledgement of the limitations of
this work and suggestions for further research. 相似文献
7.
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
8.
Organizations are exposed to increasing pressures from their constituents to integrate corporate social responsibility (CSR)
principles into their ongoing business practices. But accepting new and potentially open-ended commitments is not a harmless
exercise, and companies may well expose themselves to serious risks when embracing such principles. To identify these risks,
we conducted two naturalistic studies: one exploratory, the other corroborative. The results show that CSR adoption is associated
with at least seven different business risks, ranging from failing strategy implementation to legitimacy destruction. To alleviate
these risks, we discuss a set of managerial mitigation strategies that have the potential to realign companies’ CSR activities
with their strategic objectives.
Pursey Heugens is an Associate Professor of Organization Theory in the Department of Business-Society Management at RSM Erasmus
University. He received his PhD from the same school. His research interests span positive and normative theories of organizaton,
including bureaucracy theory, neo-institutional theory, contractualist business ethics, and virtue ethics.
Nikolay Dentchev is an independent research fellow at Ghent University, Belgium, and a project coordinator at the corporate
venturing department of Fortis Group (Fortis Venturing). He holds a Ph.D. in business economics from Ghent University. His
current research is related to entrepreneurship, instrumental stakeholder theory, and management challenges of corporate social
responsibility 相似文献
9.
Using panel data of 4,244 company years, we examine whether and how corporate social performance (CSP) affects a firm’s capacity
to achieve profitable sales in foreign markets. Based on our extension of instrumental stakeholder theory into the international
arena, we hypothesized a U-shaped relationship between CSP and multinationality. Results supported our contention that multinational
enterprises (MNEs) need to be substantially committed to social performance objectives if they are to recoup the cost of their
CSP investments, and improve their capacity to compete in foreign markets. MNEs engaged in intermediate levels of CSP achieve
lower levels of multinationality than firms operating at either anchor of the social performance continuum. In addition, this
study demonstrates that CSP moderates a well-established relationship in international business literature – the relationship
between R&D investment and a firm’s multinationality. Implications for research and practice are discussed. 相似文献
10.
Reconciling Corporate Citizenship and Competitive Strategy: Insights
from Economic Theory 总被引:2,自引:2,他引:0
Sylvia Maxfield 《Journal of Business Ethics》2008,80(2):367-377
Neoclassical and Austrian/evolutionary economic paradigms have different implications for integrating corporate social responsibility
(corporate citizenship) and competitive strategy. Porter’s “Five Forces” model implicitly rests on neoclassical theory of
the firm and is not easily reconciled with corporate social responsibility. Resource-based models of competitive strategy
do not explicitly embrace a particular economic paradigm, but to the extent their conceptualization rests on neoclassical
assumptions such as imperfect factor markets and profits as rents, these models also imply a trade-off between competitive
advantage and corporate social responsibility. Differences in Austrian/evolutionary economic model’s assumptions about equilibrium,
profits, and other economic concepts allow this paradigm to embrace alternative views of strategy such as the activities or
dynamic capabilities views. These alternative views of strategy focus on learning and adaptation; they align more easily with
corporate social responsibility. In practice this alignment comes about because social engagement facilitates the learning
and adaptation that are a source of competitive advantage. Among the many business arguments for CSR such as improved employee
morale/productivity or brand differentiation, this view prioritizes innovation. 相似文献
11.
Assessing the Prerequisite of Successful CSR Implementation: Are Consumers Aware of CSR Initiatives?
As a reflection of the values and ethics of firms, corporate social responsibility (CSR) has received a large amount of research
attention over the last decade. A growing area of this research is the CSR–consumer relationship. Results of experimental
studies indicate that consumer attitudes and purchase intentions are influenced by CSR initiatives – if consumers are aware
of them. In order to create this awareness, business is increasingly turning to ‹pro-social’ marketing communications, but
such campaigns is met with scepticism and their effectiveness are therefore uncertain. Consequently, researchers in the field
(for example, Maignan, 2001; Mohr et al., 2001) have called for empirical studies to determine the level of actual consumer
awareness of CSR initiatives. This study examines the Australian banking sector, which engages in and promotes its CSR activities,
to help fill this gap. Results from our qualitative study with bank managers, and our quantitative study with consumers, indicate
low consumer CSR awareness levels. Consumer understanding of many of the social issues banks engage with is also low. While
CSR is effective in eliciting favourable consumer attitudes and behaviour in theory, CSR has not proven its general effectiveness
in the marketplace. The low consumer awareness of the various social issues in which firms engage with their CSR programs
suggests that firms may need to educate consumers, so they may better contextualise CSR initiatives communicated. However,
better context may amount to little if claimed CSR initiatives are perceived as inconsistent with other facets of the business
that reflect its values and ethics. 相似文献
12.
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
13.
This study investigates the effects of internal and external corporate governance and monitoring mechanisms on the choice
of corporate social responsibility (CSR) engagement and the value of firms engaging in CSR activities. The study finds the
CSR choice is positively associated with the internal and external corporate governance and monitoring mechanisms, including
board leadership, board independence, institutional ownership, analyst following, and anti- takeover provisions, after controlling
for various firm characteristics. After correcting for endogeneity and simultaneity issues, the results show that CSR engagement
positively influences firm value measured by industry-adjusted Tobin’s q. We find that the impact of analyst following for
firms that engage in CSR on firm value is strongly positive, while the board leadership, board independence, blockholders’
ownership, and institutional ownership play a relatively weaker role in enhancing firm value. Furthermore, we find that CSR
activities that address internal social enhancement within the firm, such as employees diversity, firm relationship with its
employees, and product quality, enhance the value of firm more than other CSR subcategories for broader external social enhancement
such as community relation and environmental concerns. 相似文献
14.
Corporate organizations conducting business in developing economies have increased their corporate social responsibility (CSR) activities over time. However, some of these CSR projects have attracted criticism, controversy, and conflicts, thus creating an acrimonious relationship between affected corporate organizations and host communities. A deductive explanation of this phenomenon has been attributed to the default in the approach adopted by corporate organizations when initiating and implementing CSR projects. This has motivated the need to expand the categorization of CSR that was developed by Carroll, in order to incorporate additional dimensions that are environmentally specific and crucial to the success of CSR programs in South Africa. Using a case study research design and a qualitative research approach, this paper developed an integrated CSR model that provides a framework for CSR initiatives in South Africa. 相似文献
15.
Thomas Laudal 《Journal of Business Ethics》2010,96(1):63-77
Most empirical studies of corporate social responsibility (CSR) focus on variables at the company level. In this article,
I focus on the sector level: I consider features of the international clothing business and of the global economy in general,
that may influence the CSR potential. There is high ‘CSR potential’ when sector-specific features indicate that the risk of
violating CSR standards is high. Thus, ‘high CSR potential’ indicates that there is a potential for positive influence through
CSR-related actions. Based on several empirical studies of the clothing business, I identify six features that indicate a
high CSR potential. These features are shown to be consistent with more general features of the global economy. This holds
whether we emphasize asymmetric relations and unequal distribution, the product cycle, or transnationalization. Thus, the
CSR potential of the international clothing business seems not only to be a product of sector-specific properties, but also
of more systemic and general features of the global economy. This suggests that the CSR performance of individual companies
may enhance their social and environmental impact, but will probably have little effect on the features that determine the
CSR potential. In order to affect these features I argue, we rely on other institutions to act – mainly governments. Finally,
I conclude that this study shows that it is useful to identify the CSR potential of a business sector. We get a picture of
which part of the international CSR standards companies run the greatest risk of violating and of which structural issues
intergovernmental actions should address to reduce the potential for violating CSR standards. 相似文献
16.
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
17.
Values,Authenticity, and Responsible Leadership 总被引:1,自引:0,他引:1
Of the many ethical corporate marketing practices, many firms use corporate social responsibility (CSR) communication to enhance
their corporate image. Yet, consumers, overwhelmed by these more or less well-founded CSR claims, often have trouble identifying
truly responsible firms. This confusion encourages ‘greenwashing’ and may make CSR initiatives less effective. On the basis
of attribution theory, this study investigates the role of independent sustainability ratings on consumers’ responses to companies’
CSR communication. Experimental results indicate the negative effect of a poor sustainability rating for corporate brand evaluations
in the case of CSR communication, because consumers infer less intrinsic motives by the brand. Sustainability ratings thus
could act to deter ‘greenwashing’ and encourage virtuous firms to persevere in their CSR practices. 相似文献
18.
David A. Waldman 《Journal of Business Ethics》2011,101(1):75-92
Integrating corporate social responsibility (CSR) initiatives in business is one of the great challenges facing firms today.
Societal stakeholders require much more from the firm than pursuing profitability and growth. But these societal stakeholders
often simply assume that increased societal expectations can easily be accommodated within efficiently run business operations,
without much attention devoted to process issues. We build upon the core–periphery thesis to explore potential avenues for
firms to add recurring CSR initiatives to their existing business practices. Based on Siggelkow’s (Admin Sci Quart 47:125–159,
2002) analysis of organizational change, we conceptualize seven major patterns of CSR initiative adoption. We develop a new organizing
framework showing how a firm can integrate CSR initiatives in business. Within the new framework, each of the seven patterns
represents an idiosyncratic path through which recurring CSR initiatives can be included as practices into conventional operations.
We also explore the nature of the resulting internal fit between recurring CSR initiatives and business practices. 相似文献
19.
Despite recognizing the importance of developing authentic corporate social responsibility (CSR) programs, noticeably absent
from the literature is consideration for how employees distinguish between authentic and inauthentic CSR programs. This is
somewhat surprising given that employees are essentially the face of their organization and are largely expected to act as
ambassadors for the organization’s CSR program (Collier and Esteban in Bus Ethics 16:19–33, 2007). The current research, by conducting depth interviews with employees, builds a better understanding of how employees differentiate
between authentic and inauthentic CSR programs, and how these judgments influence their perceptions of the organization. We
find that employees rely on two different referent standards to form authenticity judgments—the extent to which the image
put forth in the CSR program aligns with the organization’s true identity and the extent to which the CSR program itself is
developmental. To assess the former, employees draw on cues about resource commitment, alignment between elements of the organization’s
CSR program, emotional engagement, justice, and embeddedness. The latter assessments are based on the extent to which the
organization adopts a leadership role with regards to its CSR initiatives. We also find that perceived authenticity can lead
to positive outcomes such as organizational identification and employee connections. This study contributes to the broad literatures
on both CSR and authenticity, as well as more specifically adding to the conversation on authenticity as a potentially valuable
lens for enriching business ethics theorizing. 相似文献
20.
Recent conceptualization of built-in versus bolted-on corporate social responsibility (CSR) initiatives has offered a much-needed distinguishing framework to sophisticate our understanding of why different CSR initiatives yield varying corporate social performance (CSP) and associated recognition from stakeholders. One of the major roadblocks in conducting research on these two types of CSR initiatives is the absence of a valid and reliable measure. We address this void by developing a measure for bolted-on versus built-in CSR that relies on coding publicly available content. Our measure of these two types of CSR initiatives tests favorably for both convergent and discriminant validity and inter-rater reliability. Advancement of such a measurement instrument will positively contribute to CSR research, enabling scholars to better theorize the linkage between CSR and reputation, and other aspects of firm performance. 相似文献