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AbstractIn the United States and other countries, large private firms are increasingly more likely to take public political stances on controversial issues. Firms behave as ideological actors when they take sides in large public debates on social and economic issues. These stances may involve public speech, changes in the terms of service, or in internal reorganization and intrafirm actions. Despite the increase in firms' political actions, firms' ideological orientations remain unexamined. To answer this question, we collect corporate social responsibility statements from Fortune 1000 firms. Using semisupervised topic models, we identify topics that reflect stances on environmental and social issues. We then examine if firms are more likely to take stances on political issues due to pragmatic or ideological factors. We find that while pragmatic considerations play a role, firms' political stances are more driven by the ideological orientation of employees and managers. This research contributes a novel measure of firm ideology and sheds new light on the determinants of corporate political activity.

AbstractThere is a large body of literature that examines different dimensions of corporate social responsibility (CSR) in Africa, with many focusing on the false promises of these corporate initiatives. Contrary to simplistic claims of CSR being merely window‐dressing, however, this paper reveals that although several rhetorical proclamations underpin the idea, such statements are often given instrumental meaning through diverse mechanisms (e.g., interpretation of cues toward the proactive (re)construction of identity, (inter)subjective discourses on social legitimacy, and acts of "issue selling") that help to enact particular characteristics of the corporation. The paper specifically employs the organizational concepts of sensemaking and sensegiving to explain how, through CSR activities, hydrocarbon companies in Ghana construct and (re)affirm a particular reality for its stakeholders. The findings suggest that by having significant leverage over the (re)construction of its identity and claims around social legitimacy and performance, the corporation gives sense to and further sustains its authority over societal norms and expectations around what social responsibility entails. The evidence presented contributes to scholarship that considers the corporation as a complex nexus of multiple relations, contested narratives, and practices.

Abstract In the winter of 2015 world leaders presented plans for keeping the global temperature rise below 2 °C due to projected climate change threats. These threats present organizations, communities, and citizens with the need to change viewing corporate social responsibility (CSR) as a voluntary luxury to being a necessity. This essay proposes refocusing CSR efforts in light of projected climate challenges and expanding our investigation into the role of communication in such efforts. Communication is more than a tool to craft a positive corporate image so as to gain or protect legitimacy. It is the means through which CSR sustainability-related initiatives are created and disseminated within organizations and among their key stakeholders (i.e., governments, communities, competitors, supply chains, employees). Suggestions for future research exploring CSR, sustainability, and communication are offered.

Purpose
This paper aims to explore service learning with its insights in empowering corporate responsibility awareness. Attempts to build corporate responsibility widely in incorporating into the sustainability engagement could be demonstrated in fostering the transformative experiential learning with extensive evaluation and reconfiguration of existing programs. The focus on enhancing the learning experience in emphasizing the community engagement would be applied with strengthening the actual performance in encompassing the ability raising awareness about the environmental issues.


Design/methodology/approach
The approach used in this paper refers to develop the conceptual framework about the service learning with various strategies to give insight on corporate social responsibility (CSR). Incorporating the approach of conceptualizing the basis of service learning, key consideration was generated into particular enhancement of service learning in contributing to the CSR.


Findings
The finding reveals that getting benefit to serving into the community engagement may take beneficial outcomes with its valuable insight to assist in the progress of program designed with associating to enhance corporate responsibility and sustainability awareness. The advancement of the social control among the companies would be deployed within empowering service learning for CSR where sustainability awareness-based community service as embodiment of CSR should be enhanced through nurturing corporate responsibility-based transformative experiential learning. Moreover, this initiative refers to an attempt to strengthen the basis of corporate responsibility and sustainability awareness-based experiential learning, which could enlarge creative thinking with envisioning sustainability and corporate responsibility.


Originality/value
This study is expected to contribute to the experiential learning to enhance the sustainability within the learning setting engaged in achieving what to contribute to the environmental concern. In creating the situation where the balance between serving and learning can be achieved, attempts to encourage them in joining the service learning program should be collaborated with orienting both personal and social community oriented comprehensively in underlying the responsibility awareness, the sustainability-based moral values. These aim to enhance the understanding stage about the care for protecting the environmental concern within learning experience with the goal to produce responsible awareness especially by economic agents such as shareholders, managers, regulators and active participants to promote sustainable benefits.

The aim of this paper is to illuminate the role of the socio-economic, cultural and religious context in shaping corporate social responsibility (CSR) practices of banks in Bangladesh. We utilise content analysis of annual reports and websites of banks to identify CSR activities in healthcare, education and financial inclusion sectors. We use structuration theory (ST) to explain how interactions between bank managers (as agents) with the social structures (institutions and government) shape CSR practices. Our findings show that banks' engagement in CSR activities is embedded in the social fabric of Bangladesh and not a result of the Global Reporting Initiative (GRI). We also note that Islamic banks focus their CSR activities on social justice, while other banks target education and other humanitarian issues. We contribute to the literature on the determinants of CSR by revealing the rationalizations of different actors in the production and reproduction of CSR practices in Bangladesh, an insight we attribute to ST. We conclude that Islamic beliefs influenced managers to mitigate poverty through CSR investments.

The issue of CSRD has been recognized as an evolving phenomenon since late 1970's and it has been given attention in accounting literature with increased pressure from the stakeholders on companies to pay-back to their host communities. This study examines empirically the relationship between corporate social responsibility disclosure and financial performance of quoted cement companies in Nigeria. Secondary data were sourced and used from the quoted Nigerian cement companies annual reports. A Samples of three [3] companies emerged from the population of five [5] companies using purposive sampling technique method. This study utilizes annual report of ten [10] years period covering [2008-2017] to obtain data for the study. The objective of this study is to examine relationship between CSRD and financial performance of quoted cement companies in Nigeria. Pooled OLS and Random Effect [RE] Panel Estimation analysis methods were used to display and discuss the results using STATA Version 12. The results revealed that corporate social responsibility disclosure have a significant and positive impact on the return on equity and return on capital employed. However, leverage and company size as control variables have a positive significant effects on the financial performance of quoted cement companies in Nigeria. Thus, CSRD is an important component to consider in determining financial performance of companies. The study recommends that quoted cement companies should increase the level of their CSR activities due to its enormous benefits on their financial performance, especially on the ROE and ROCE and Government should set quantum amount of atleast 2.5% on PBT of cement companies for execution of CSR activities to their immediate communities.

Examines the attitudes of Malaysian managers and executives towards social responsibility and also the extent of socially responsible activities involved, corporate disclosure, and the factors determining the attitudes towards social responsibility. A structured questionnaire was developed based on studies by Ford and McLaughin, Teoh and Gregory Thong, Gill and Leinbach and Jones. A total of 198 responses were used for analysis in this study. The results showed that only five statements (of the 14 statements) have scores of more than 50 per cent agreement or endorsement of socially responsible activities. About 69 per cent of the respondents believed that involvement by a business in improving its community's quality of life will also improve long run profitability. Nearly 65 per cent agreed that socially responsible activities provide a favourable public image. The analysis of variance showed that there were significant differences in the attitudes of managers working in banking, telecommunication, manufacturing and construction towards social responsibility. Nearly all of the respondents agreed that their companies were involved in socially responsible activities, that they were responsive to consumers' complaints (83 per cent), and that they were maintaining product/service quality (77 per cent). Of the respondents nearly 54 per cent mentioned that their companies informed the general public of their socially responsible activities. The results also showed that the most influential factor determining the attitude towards social responsibility was family upbringing. The other important factors were traditional beliefs and customs, and common practices in the industry. Discusses the implications of the findings.

AbstractThis paper applies the image of a Roman atrium to disclosure of CSR activities on company websites, through an examination of the website content of 19 large companies operating in Portugal.The analysis reveals a CSR discourse targeting stakeholders. What is stated is carefully chosen in order to mitigate potential reactions from offended stakeholders, these coming mostly from those areas where their negative impact could be more visible.We conclude that comparison with Roman atria can be made to the extent that (a) websites allow companies to suggest positive images about themselves, (b) their openness forces companies to adopt bi‐focal messages where the target does not always coincide with the message's subject and (c) their visibility and accessibility induce companies to take a position on external events and to seek greater alignment between disclosure and action. Copyright © 2006 John Wiley & Sons, Ltd and ERP Environment.

Every society is based on humans, being also essential factors of the social responsibility (SR), which is an important predecessor of the organizational performance. SR supports informal systemic behavior aimed at requisite holism of behavior of influential persons and their organizations; it leads towards creativity‐based well‐being (CBWB) of humans in organizations and in society. This matters: people with CBWB live and work better. Links between CBWB, SR and human resource management (HRM) and the influence of SR and HRM on organizational performance from aspects of growth, development and finances are demonstrated empirically. Copyright © 2014 John Wiley & Sons, Ltd.