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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.

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.

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.

Purpose
This paper aims to analyse how corporate social responsibility (CSR) and corporate social innovation (CSI) are implemented in the integration of employees with disabilities (EWD) and how they differ in practice.


Design/methodology/approach
This study implemented a qualitative approach through a comparative study of two representative cases in Colombia, using a cross-case analysis technique.


Findings
Four characteristics differentiate CSR and CSI in the labour integration of EWDs: altruistic vs goal-oriented, inclusive vs egalitarian, humanistic vs transformative and sympathetic vs synergetic, relating motivations, practices, impact and collaborations correspondingly.


Originality/value
To the best of the authors' knowledge, this is one of the first studies to explore the conceptual (theoretical) and instrumental (practical) base of CSR and CSI, undertaking business strategies to integrate EWDs in the labour market in the context of a developing country, Colombia. Examining EWDs' labour integration represents an original approach to understanding how CSI can be considered an evolution of CSR.

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.

In a broader sense, CSR became an issue mainly in the recent
years. The evolution of this phenomenon is largely to be credited to the
neoliberalist era that began in the last quarter of the 20th century and
continues to dominate the new millennium. Not surprisingly, the
conceptual and operational definitions of CSR are subject to as many
controversies and disappointments as is the outcome of neoliberalist
economics manifested in looming threats to social, economic and
environmental sustainability. The scope of this study is, however, only
limited to addressing the issue of CSR. The analysis is carried out by
adopting an inductive approach while probing into both interconnected
aspects and disconnected separate currents of the phenomenon. The
interconnectivity of CSR relates the capitalist paradigm with the
individual/collective human behaviour. The disconnection on the other
hand refers to specific real world issues with local and global contexts
involving simultaneous but unequal capitalist development in the North
and the South. The paper is divided into three parts. Part 1 reflects on
the relationship between instinctive and ethical behaviour of the
entrepreneurs. The former is driven by the motivational force of
self-interest exhibited in efforts to accumulate producer surplus, while
the latter demands social responsibility under the influence of
intrinsic and/or extrinsic regulations. Part II presents a brief review
of the literature on CSR, largely relating to the corporate sector in
the North. Finally, Part III of the paper analyses the literature on CSR
in the developing countries and highlights its recent origins in a world
where Technical Barriers to Trade (TBTs) are increasingly underscoring
the North-South divide in gains from economic globalisation.

The business competitive landscape of today is shaped by new challenges. In order to outperform their peers, companies seek to seize opportunities and manage the risks associated with the challenges that arise. To this adds the pressure of societies on organizations to be more transparent, ethical and responsible. Corporate Social Responsibility (CSR) and sustainability come in response to this increasing demand of societies by being a pivotal tool in the business area. Organizations of the 21st century can no longer ignore CSR and sustainability and should follow the steps of integrating them across all departments as part of their strategic policy. Sustainable organizations are required to direct their interest beyond the economical factor and extend their goals towards environmental and social aspects. By integrating environmental and social concerns in the daily operations of a company, new models of doing business emerge and a synergy with various stakeholder groups takes place. Although a significant amount of attention has been headed towards the conceptualisation of CSR and sustainability, they both remain contested concepts. Therefore, the present paper depicts the effort to follow the emergence and conceptualization of CSR and sustainability from their origins, to introduce the changing meaning of CSR and to bridge the gap between the two concepts. Through literature review, the paper will provide relevant theoretical underpinnings that link CSR and sustainability.