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Abstract

Background and Purpose: Many studies have explored the differences in the management of corporate social responsibility (CSR) of multinational companies across the globe. The main question of the study was, are there differences between CSR practices between home country and host country operations?

Design/Methodology/Approach: This study investigates the differences in online CSR communication between global corporate websites and the webpages of local subsidiaries in Hungary. The sample contains 70 multinational companies (MNCs) and their Hungarian subsidiaries. All the subsidiaries of the sample are listed amongst the largest 200 companies (based on turnover) in Hungary. Both the local (Hungarian) and the global internet sites of these MNCs were visited, and pre-defined categories were sought on the corporate websites. The presence/lack of these CSR themes and topics on the websites were recorded.

Results: The findings show that online CSR disclosure of the subsidiaries is usually more limited than the global communication. Moreover, distance from the headquarters seems to matter, the farther the headquarters of the MNC is located, the narrower CSR presence on the websites of the local subsidiary can be observed.

Conclusion: The paper's main contribution is to deepen our knowledge about the CSR strategies of the multinational companies across their operations. It was confirmed that their CSR practices significantly differ between the host and home countries.

This research focuses on Corporate Social Responsibility (CSR) by tobacco companies in order to answer whether these companies used CSR initiatives in Colombia as a strategy to enhance the corporate image and counter their bad reputation, as part of its strategy to prevent further advances in regulation. I used a qualitative data analysis to process the documents available on its official internet pages and major national media between 2008 and 2011. The most important conclusion is that the tobacco companies appear as a strategic partner in efforts for development of the country, with two possible objectives: to improve their image and gain influence in political processes. It is necessary to consider these strategies especially in light of the scope of the ban to sponsorship and promotion that the industry has.

Faced with a stigmatized disease shrouded in silence, in the 1980s and 1990s breast cancer activists with business backgrounds partnered with corporations to sponsor runs and cause-marketing products, a portion of the proceeds of which benefit breast cancer. Branding breast cancer as 'pink' - hopeful, positive, uncontroversial - on the products Americans see every day, they generated a pervasive understanding of breast cancer that is widely shared by the public and embraced by policymakers. Clearly, they have been successful: today, more Americans know the pink ribbon is the symbol of breast cancer than know the name of the US vice president. But it is not clear at what cost. 'Hiding Politics' examines the costs of employing market mechanisms - especially cause marketing - as a strategy for change.

Purpose– The purpose of this paper is to outline a set of propositions for the Greek business sector concerning the value of strategically adopting a responsible business behaviour. The recent economic downturn of the Greek economy stresses the need for redefining current business models, attitudes and practices.Design/methodology/approach– The authors draw from prior literature on strategic corporate responsibility and build their arguments on the value of social responsibility as an important component of an exit strategy from the domestic economic crisis.Findings– Promoting the social responsibility of business could yield win–win opportunities for Greek firms and have a positive effect on the regeneration of the national economy's dynamics. Connecting the well-established strategic CSR literature with the specific handicaps of an economy under pressure, we point out that the current deep crisis can be alleviated by regaining the trustworthiness, supporting the competitiveness potential and enhancing the extroversion of the Greek economy.Practical implications– Strategic options from which policymakers and managers can endorse the development of a CSR agenda as an exit strategy component are set forth. Such practical implications pertain to the creation of an enabling environment for strategic CSR implementation, an emphasis on CSR-related amelioration of competitiveness parameters and a redefinition of market orientation of domestic firms under the scope of socially responsible business behaviour.Originality/value– An economic–business environment under extreme pressure is discussed; problems relevant to the Greek case are outlined while a new approach in the way of doing business is proposed.

PurposeThis paper aims to examine the association of corporate social responsibility (CSR), family ownership and earnings management.Design/methodology/approachThe authors specifically examine mining companies listed in Indonesia Stock Exchange during 2012-2014. Total observations are 105 firm-years. Research data are collected from sustainability reports, annual reports and annual financial statements. Data are analysed using panel data regression.FindingsThe evidence suggests a negative association between corporate social responsibility disclosures (CSRDs) and earnings management. The authors also examine the direct and moderating role of family ownership. The authors find a positive association between family ownership and earnings management. In addition, family ownership strengthens the negative association between CSR and earnings management.Research limitations/implicationsThis research only examines mining companies listed in Indonesia Stock Exchange, which limit the generalisation of the results.Practical implicationsThe results should useful for: investors wishing to use the level of CSRD as an indicator of firm ethics, especially in relation to family-owned firms; capital-market regulators wishing to improve market transparency by introducing requirements to encourage more CSRD; and other users of financial statements, especially financial analysts to consider ownership structure, specifically family ownership.Originality/valuePrevious studies have mainly focussed on companies in the USA. This paper adds to the body of knowledge regarding whether the positive relationship between family ownership and CSR is also present outside the USA, especially in emerging countries. Further, this study examines the effect of family ownership on the association of CSR and earnings management, which rarely examined in previous studies.

The study drew empirical evidence from indigenous firms in Nigeria by exploring the meaning and practices of Corporate Social Responsibility in Nigeria. It was found that indigenous firms perceive and practice Corporate Social Responsibility as corporate philanthropy aimed at addressing socio-economic development challenges in their host communities and the country in general. This finding reaffirms the fact that Corporate Social Responsibility is a localized and social embedded construct, as the 'waves', 'issues' and 'modes' of Corporate Social Responsibility practices identified amongst indigenous firms in Nigeria reflect the firms' responses to their socio-economic context. The research design adopted for the research work is the survey research design, the data analysis was based on primary data through the administration of questionnaires. The data collected for the study were analyzed in tables, simple percentages and the hypotheses tested using Chi – Square. Based on the information supplied and the analysis of the data gathered, it was discovered that failure to adequately carry out Corporate Social Responsibility has played a significant role in the increase in occurrences and consequences of conflict between organizations and their host communities and eventually impacted negatively on their performances. Based on the foregoing therefore, the study recommends that in order to encourage the implementation of Corporate Social Responsibility a committee should be established to oversee the social responsibility activities of companies. The government should also partner with these companies to ensure that company's management observes key principles of Corporate Social Responsibility in order to ensure effectiveness in running its social responsibility programmes without endangering corporate survival.

Cover -- Contents -- Editorial Board -- Editorial -- Turning Point: Corporate Psychopaths: Uncaring Citizens, Irresponsible Leaders -- Sustainable Leadership: Towards a Workable Definition -- Creating a Culture of Global Citizenship -- An Evaluation of PRME's Contribution to Responsibility in Higher Education -- Sustainable Change: Education for Sustainable Development in the Business School -- Educating Global Citizens for the 21st Century: The SJSU Salzburg Program -- Carbon Management by Queensland Local Councils: Citizenship for Transitioning to a Low Carbon Future -- Enabling Sustainability through an Action Research Process of Organisational Development -- Sustaining Response-Ability of Change Agents -- About the Journal of Corporate Citizenship -- Notes for Contributors -- Back Cover -- Editorial -- Corporate Psychopaths -- Sustainable Leadership -- Creating a Culture of Global Citizenship -- An Evaluation of PRME's Contribution to Responsibility in Higher Education -- Sustainable Change -- Educating Global Citizens for the 21st Century -- Carbon Management by Queensland Local Councils -- Enabling Sustainability through an Action Research Process of Organisational Development -- Sustaining Response-Ability of Change Agents

AbstractGiven its material impact on bottom lines, social responsibility became essential to supply chain sustainability strategies. The authors of this paper reviewed the relevant literature and discovered its reliance on approaches like corporate social responsibility and its marginalization of systems thinking. This situation undermines the contributions of this literature, as it could be reductionist from a systemic perspective. Reductionism limits solutions to suboptimizations incapable of achieving multifinal and holistic outcomes. To assess this literature, the authors conducted a mapping study to analyse its distribution over four systemic paradigms: functionalism, interpretivism, emancipation, and postmodernism. The results showed that it clustered unevenly around these paradigms and lacked pluralism in perspective. This paper is significant as it revealed the innate inability of most of the supply chain social responsibility literature in offering creative and holistic solutions. Therefore, this literature can only resolve some social responsibility factors allowing the persistence and resurfacing of social responsibility messes.

AbstractCorporate social responsibility (CSR) occupies the center stage of the debate on the operations of transnational corporations in the developing countries. The quest for profit maximization as the overriding value at the expense of corporate social responsibility puts some transnational corporations on a collision path with their Niger Delta host communities, who are demanding environmental sustainability. Militant groups have shut down flow stations and taken oil workers hostage. Unresponsiveness of oil firms to community demands for CSR is heightening the volatility of the Nigerian oil industry. The problem will intensify until oil firms initiate authentic CSR strategies to address the environmental havocs emanating from their operations. At the core of such strategies is recognizing the host communities as bona fide stakeholders and addressing their socioeconomic needs. Copyright © 2007 John Wiley & Sons, Ltd and ERP Environment.

Purpose
This study aims to investigate differences and similarities in the approach to understanding university social responsibility (USR) among the academic and university administrative staff.


Design/methodology/approach
The quantitative research was conducted on a group of 1,160 respondents from the chosen university. The survey contributes to the discussion about the needs and expectations regarding USR. The data were subjected to reliability verification and statistically tested.


Findings
The study revealed that academic and university administrative staff pay attention to different aspects of USR. The differences appear in expectations of the senior and junior academic staff and when scientific disciplines are taken into consideration. It may suggest that not only the level of research performance but also the structure of academic staff can be a driver for corporate social responsibility benefits.


Practical implications
Research results can be helpful for proper designing of socially responsible activities regarding different groups of employees and enable a better understanding of the needs of employees regarding the creation of socially responsible activities at the university.


Originality/value
This study contributes to the literature by presenting the academic and university administrative staff's attitude towards USR, giving better insights into their expectations and needs. Research findings contribute to the more grounded discussion on the topic and can be used by organizations to set goals and priorities for USR.