The Benefit Corporation and Corporate Social Responsibility
In: Journal of business ethics: JBE, Band 118, Heft 2, S. 287-301
ISSN: 1573-0697
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In: Journal of business ethics: JBE, Band 118, Heft 2, S. 287-301
ISSN: 1573-0697
In: Social responsibility journal: the official journal of the Social Responsibility Research Network (SRRNet), Band 15, Heft 5, S. 671-688
ISSN: 1758-857X
PurposeThe purpose of this paper is to analyze accounting research developments in the area of corporate social responsibility (CSR) in Indonesia for the period 2012-2016. The focus of CSR literature review is on disclosures and not to examine CSR activities or programs.Design/methodology/approachThis study applied a descriptive approach to provide evidence on the major variables that have been examined in CSR research and what is the measurement used to measure CSR disclosures. The CSR research development was traced through mapping articles published in the international journal with the subject of category accounting (Schimago Journalrank quartile Q3 and Q4), and national journal (national accredited accounting journals, as well as the proceedings of National Symposium on Accounting [NSA]). A total of 5,971 articles were reviewed and resulted in 31 Indonesian CSR articles in accounting which are dominated by quantitative methods (93.5 per cent), and as many as 28 articles were analyzed.FindingsThe analyses result showed that (1) 75 per cent of CSR research were in the areas of financial accounting and capital markets, followed by tax accounting and corporate governance; (2) The most widely used variable associated with CSR was financial performance; which (3) More than 80 per cent of the CSR research used annual reports as the source of data with only 19.23 per cent using sustainability reports; (4) 65.38 per cent of the CSR disclosure measurement referred to used other CSR disclosure lists, other than the Global Reporting Initiative (GRI).Research limitations/implicationsThe study results are important as a basis for future studies to provide a platform for the analysis to cover the gap between CSR studies in the academic and business areas for not only Indonesia but also other countries. Comparative studies between countries will be essential for future research to provide empirical evidence on the development of CSR research in accounting fields.Practical implicationsThe study provides comprehensive pictures in how CSR disclosures have been analyzed in academic area so that practitioners in business field are able to understand the results on which variables are associated with CSR. Further, the practitioners could enhance their CSR implementations and reports to gain the utmost benefits for their business.Originality/valueThis study is considered as the first CSR literature review analyzed in accounting research publications. As CSR topics have been emerging developed in many field of studies, reviewing this topic in the accounting area resulted interesting findings. These findings are useful for not only Indonesia but also other countries. Further, this study provides platform to fill many gaps for future research in the topic of CSR in accounting field.
In: Latin American Energy Policies
Establishes the social responsibility of the television and radio media in the diffusion and reception of messages. This will be done, in part, by the creation of programming that includes messages that promote the conservation and preservation of the environment.
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In: Corporate Governance: The international journal of business in society, Band 5, Heft 5, S. 99-101
In: International journal of academic research in business and social sciences: IJ-ARBSS, Band 5, Heft 7
ISSN: 2222-6990
In: Edward Elgar E-Book Archive
Honoring the twenty-fifth anniversary of R. Edward Freeman's Strategic Management: A Stakeholder Approach, one of the most influential books in the history of business strategy and ethics, this work assembles a collection of contributions from some of the most renowned and widely-cited scholars working in the area of stakeholder scholarship today. -- The analyses collected here comment on the impact Freeman's book – and stakeholder theory more generally – has had upon the fields of management and organizational ethics. This study also includes an original response from Freeman himself. As the conversation about stakeholders hits its academic and popular stride, this timely volume provides both a retrospective of stakeholder theory's history as well as a guide to the questions that are likely to emerge during the next quarter century, providing a new foundation for future theory and practice.
In: Corporate social responsibility and environmental management, Band 30, Heft 1, S. 192-208
ISSN: 1535-3966
AbstractRecent research has found that the effect of corporate social responsibility (CSR) information on investment decisions will be eliminated when it is explicitly assessed, especially when CSR is not related to core business activities (immaterial CSR issues). We thus extend prior research by investigating whether (1) CSR assurance increases investors' willingness to invest when CSR performance is material or immaterial to core business activities and (2) CSR assurance moderates the effect of explicit assessment and CSR information on investment judgment. A 2 × 2 × 2 between‐subjects experiment was conducted using 213 professional investors. Overall, our results suggest that investors' willingness to invest is greater when positive CSR is verified by third‐party assurance in both material and immaterial CSR conditions. In addition, CSR assurance has a significant effect on investment judgment when immaterial CSR performance is explicitly assessed. As the affect‐as‐information heuristic (i.e., heuristic processing) is likely to be removed when CSR performance is explicitly assessed, the results of this study indicate that the affect heuristic is only eliminated when immaterial CSR is not assured, suggesting that CSR assurance moderates the effect of explicit assessment on investment judgment. Consistent with systematic‐heuristic theory, our results thus confirm that the systematic processing of CSR information does not necessarily attenuate affect heuristic processing; rather, these two processing modes can co‐occur. Our results concerning the impact of CSR assurance on positive CSR information inform firms that third‐party assurance affects investment judgment, especially for parties who consider purchasing these services, for example, managers or audit committee members. As CSR assurance is not mandatory, the audit profession could also be interested in our findings, as they might encourage firms to assure their nonfinancial information to enhance disclosure credibility. The inconclusive results on how CSR assurance affects investment judgment warrant further investigation of this issue in other reporting environments in different countries. Nevertheless, our findings contribute to the CSR literature by identifying novel aspects of the value of CSR assurance in different contexts, that is, the moderating role of CSR assurance and the explicit assessment of CSR information during investment decisions.
In: Social responsibility journal: the official journal of the Social Responsibility Research Network (SRRNet), Band 7, Heft 2, S. 202-217
ISSN: 1758-857X
PurposeThis descriptive paper seeks to explore the role of Portuguese academics within corporate social responsibility and disclosure (CSR&D) research. It aims to give some insight into the nature and the extent of research on CSR&D being undertaken by Portuguese authors.Design/methodology/approachThis review specifically targeted international journals to see how much Portuguese research had penetrated the international business, management and accounting (BMA) academic discourse. The research that is reported in this paper is based on an electronic search of the online databases which include journals in these areas. The paper reviews journal articles published in BMA journals over the period 1998 to 2008.FindingsThe paper reaches several conclusions: the volume of published research in international journals is still very low; most papers focus on CSR; research is overwhelmingly empirical in orientation; and most papers focus on Portugal. Hence, there is great scope for expanding the amount of research on CSR&D in Portugal, as well as improving the diversity of its content and its geographical coverage.Research limitations/implicationsThe paper is not expected to be a complete study, but rather a stimulus for future research. It is intended to provide a basis for comparison with further studies on CSR&D research in Portugal with studies from other geographical areas.Originality/valueThe paper provides the first survey on CSR&D research in Portugal. It also provides the first opportunity to reflect on the current state of these still emerging academic fields.
In: Policy & politics, Band 48, Heft 3, S. 443-460
ISSN: 1470-8442
This article investigates the complex relationships between citizens' perceptions about the government's social responsibility, their satisfaction with public services and their trust in government institutions. It uses data from a national survey of citizens in Israel and focuses on satisfaction with health care. We build on previous bureaucratic and administrative theory, and suggest two competing models of these relationships: (1) perceptions about the government's social responsibility are a source of citizens' satisfaction and trust; and (2) perceptions about the government's social responsibility are an outcome of citizens' satisfaction and trust. Our findings demonstrate the important role of public perceptions about the government's social responsibility, as well as the perceived performance of public health-care services, in building trust among citizens. The article also highlights the methodological challenges of determining cause and effect in research on trust.
In: Corporate social responsibility and environmental management, Band 26, Heft 6, S. 1333-1350
ISSN: 1535-3966
AbstractThere exists a widespread managerial belief that higher corporate social performance (CSP) increases both firm value and sales. Although numerous studies provide evidence of a positive effect of CSP on firm value, whether CSP can impact sales remains largely unknown. Can CSP influence sales? Is this effect contingent on the product‐market profile, that is, on whether firms operate in business or consumer markets? We use a panel dataset comprising 23,769 firm‐year observations to help address these questions. We find that higher CSP has a strong negative effect on sales for business‐to‐consumer firms but an insignificant or economically trivial effect for business‐to‐business firms. However, we also find that higher CSP has a positive effect on firm value for both types of firms. Taken together, these results demonstrate that higher CSP results in higher firm value but can hurt sales. We discuss the theoretical contributions and managerial implications of these findings.
In: International politics, Band 47, Heft 5, S. 497-522
ISSN: 1384-5748
World Affairs Online
SSRN
In: Reinecke , J & Ansari , S 2016 , ' Taming Wicked Problems : The Role of Framing in the Construction of Corporate Social Responsibility ' , Journal of Management Studies , vol. 53 , no. 3 , pp. 299-329 . https://doi.org/10.1111/joms.12137
While scholars have explained how business has increasingly taken on regulatory roles to address social and environmental challenges, less attention has been given to the process of how business is made responsible for wicked problems. Drawing on a study of ?conflict minerals? in the Democratic Republic of Congo, we examine the process through which companies became responsible for a humanitarian crisis. We contribute by: (1) bridging insights from contentious performance and deliberative approaches ? to present a model of corporate political responsibilization for a wicked problem that explains how a ?field frame? of responsibility can emerge; (2) explaining shifting boundaries between public and private responsibilities and the changing role of the state as catalytic rather than coercive; and (3) showing how responsibility can be attributed to a target by framing an issue and its root cause in ways that allow such an attribution, and how the attribution can diffuse and solidify.
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