AbstractThis paper aims at discovering the association between earnings management (EM) and gender diversity in boards of directors as a predictor of the corporate social performance (CSP) of non‐smallmedium‐sized enterprises in the context of corporate social responsibility (CSR). The existence of a broad literature on the topic allows us to assess EM and its relations with CSR. We used an OLS regression analysis and the accrual quality measure as an EM proxy to investigate our sample of 697 Italian non‐small and medium‐sized enterprises. Our main results reveal that the presence of women on boards of directors results in the adoption of fewer EM practices. Therefore, our empirical findings support the notion that boardroom gender diversity as an instrument of CSP reduces the use of EM practices. The results of this paper are of most relevance to policymakers and academic communities focused on promoting CSP and CSR.
"This book contains case studies elaborating on strategies and policies enacted by contemporary organizations to contribute to environmental and social issues, as well as to economic and financial ones. It also examines a number of organizations in different industry sectors, which effectively make decisions, design and enact CSR and sustainability strategies"--
Purpose This paper aims to investigate the customers' response to mandatory activities as per the corporate social responsibility (CSR) laws of India in the Indian hotel industry. Further, it analyzes the influence of mandatory CSR activities of the companies on the purchase intention (PI) of customers with the mediating role of customer satisfaction (CS). It also examines the link between mandatory CSR activities and the customers' evaluation of corporate.
Design/methodology/approach The customers of five-star hotels in Kerala, India, were surveyed, and the proposed model is analyzed with factor analysis and structural equation modelling with mediation analysis.
Findings The study proves three propositions, namely, the mandatory CSR activities influence the PIs of customers, the CS partially mediates the relationship of CSR activities on the PI of the customers and the mandatory CSR activities demonstrate a positive impact on customers' evaluation of corporate in the Indian hotel industry.
Originality/value The comprehensive CSR assessment based on hotel customers' response by considering CSR law in India is a novel outlook. The study will aid in determining the association between mandatory CSR and PI and evaluate the role of mandatory CSR on favorable corporate evaluation.
The increasing public awareness of business related impacts on environmental and social well-being, be it positive or negative, are nowadays key drivers of corporate success. Internal and external business environments exert pressure and force transparency as well as responsible action in terms of resolving environmental and social impacts. In line with this, Porter and Kramer regard business behaviour that addresses societal needs and challenges, as the "new way to achieve economic success". However, whereas some companies "remain trapped in an out-dated approach to value creation" and restrict their CSR commitment to the compliance with governmental regulation, others proactively address stakeholder needs. By addressing these needs, companies can benefit from grasping the opportunity of enhanced cost efficiency and lowered risk or gaining competitive advantages through establishing unique value propositions, in a way that meets stakeholder demands. Apart from that, CSR performance can be seen as powerful tool to successfully influence stakeholder perceptions in terms of reputation, and thus an exceptional source of value creation. In addition to this, organisations can profit from win-win-win situations related to syncretic value creation by means of partnering with stakeholders. (.)
Purpose– This paper aims to investigate the relationship between external regulation pressure and corporate social responsibility (CSR) reporting decision and comprehensiveness and the relationship between block ownership and CSR in China.Design/methodology/approach– This paper provides descriptive statistics of the current state of CSR reporting in China. In addition, regression models are utilized to analyze the behavior of CSR reporting of a sample of 5,334 listed firms in China.Findings– Our paper records a significant increase of CSR reporting in the period of 2008-2010. Using a sample of 5,334 listed firms in China, we find a positive yet weak association between centrally controlled state-owned enterprises (SOEs) and CSR reports. Moreover, we find that firms with more concentrated block ownership are less likely to issue CSR reports.Research limitations/implications– Taken as a whole, our analyses suggest that the entrenchment effect from blockholders seems to dominate the incentive effect and this depresses the quality of CSR reports.Practical implications– Despite the well-known effect of economic factors on CSR decision, corporate governance such as ownership structure could complicate the final results. Furthermore, the institutional background of the country and its implications for corporate governance should be considered jointly and concurrently.Social implications– The positive effect from regulatory pressure on centrally owned SOEs suggests that regulation remains an effective tool to encourage CSR reporting in emerging markets.Originality/value– First, our study confirms prior research that CSR disclosure decision is primarily driven by economic and strategic considerations. Moreover, our results suggest that a country's institutional background, in addition to economic and strategic considerations, influences the decision and quality of CSR disclosures. Second, we extend the literature on ownership structure, particularly with respect to blockholders. Third, our research design addresses a weakness in earlier studies which are biased exclusively on state ownership to the exclusion of all other blockholders.
Purpose This paper aims to advance our knowledge in how small and medium-size enterprises (SMEs) communicate corporate social responsibility (CSR). It forms part of a larger research study that investigated how CSR-award-winning SMEs interpret, manage and communicate CSR practices, as well as drivers for and barriers to engaging in CSR. The objective is to develop an integrated CSR best practice management and communication model for SMEs so as to assist companies in managing and communicating CSR more effectively and strategically.
Design/methodology/approach Data were collected through qualitative in-depth interviews with 28 CSR-award-winning SMEs in Hong Kong and from a wide range of company information, websites, award applications and other relevant public documents. The data presented in this study were collected between 2012 and 2014.
Findings CSR communication in Hong Kong SMEs was largely informal, direct, non-strategic and internally-focused. Both implicit and explicit approaches were identified. Some SME exemplars demonstrated use of strategic CSR communication by proactively communicated CSR practices and achievements to both internal and external stakeholders as a strategy to enhance their competitive advantage. In addition to traditional channels, many SMEs used social media and different forms of symbols such as award logos, stories, celebrations and CSR identity, with owners playing the role of CSR icons and advocates.
Research limitations/implications The research subjects were purposefully drawn from the population of CSR award winners, with the results being biased towards best practice of CSR. This was done intentionally, to meet the research objective of understanding and building best-practice cases and the CSR model. The findings supported the proposed model that CSR communication played a dominant role in CSR management, serving as a driver, facilitator and enabler between the other themes of the model, and within the organization. The implications for SMEs were focused on integrating CSR communication within the organization instead of treating it as an afterthought.
Originality/value This paper contributes to the existing limited body of knowledge of CSR communication in SMEs, particularly in Hong Kong. The integrated CSR best practice management and communication model for SMEs, developed as part of this study, may help SMEs to manage and communicate CSR more effectively and strategically.
"Purpose -- The purpose of this paper is to review research and strategies in Australian business education that aim to foster graduate capabilities in sustainability concepts and practices, also to present a case study of teaching practice along with ideas for future development. Design/methodology/approach -- The authors report on a research project by seven Australian universities, with financial support from the Australian Learning and Teaching Council (ALTC), on how to develop and grade graduate capabilities with sustainability identified as a core graduate skill. An example is presented from the Faculty of Business and Economics of a strategy in action - the use of a case study (centered on sustainability practices at the university) to enhance the skills of merit scholars. Findings -- Corporate social responsibility is a well-established concept in business management theory, with sustainability principles emerging as a core feature. In the higher education sector, the spirit may be willing, but training in the application of these principles has been implemented as an add-on rather than an embedded part of the curriculum. Although efforts are being made to find ways of nurturing graduate capabilities in sustainability practice, a significant obstacle is the lack of teaching models and materials. The authors offer findings from the ALTC graduate skills project as well as a case study of implementation. Originality/value --The authors report on practical innovations in fostering business graduate skills in implementing sustainability principles, assess the utility of current education practice and present some suggestions for future learning and teaching strategies."--Publisher's website.
