Articles

Optimal growth under socially responsible investment: a dynamic theoretical model of the trade-off between financial gains and emotional rewards

Socially responsible investment (SRI) evolved, along the last two decades, from an almost unexplored topic in science to a recurrent theme of research and debate in Economics and Finance. The growing interest ...

Authors: Orlando Gomes

Understanding the purpose of benefit corporations: an empirical study on the Italian case

Rethinking the traditional understanding of organizational purpose appears to be necessary. A teleological paradigm shift seems to be on its way, changing the focus of attention from considering business organ...

Authors: Giorgio Mion and Cristian R. Loza Adaui

Climate change adaptation, coffee, and corporate social responsibility: challenges and opportunities

Climate change is making a profound impact on agricultural production across the globe. Coffee (especially the Arabica variety) is one of the most severely affected crops. Adaptive measures are therefore neede...

Authors: Gino B. Bianco

Corporate social responsibility and accountability: a new theoretical foundation for regulating CSR

The absence of consensus on what should constitute Corporate Social Responsibility has inhibited consistent CSR legislation around the world. This paper poses a fundamental question on what should constitute C...

Authors: Mallika Tamvada

CSR commitments, perceptions of hypocrisy, and recovery

This paper examines perceived hypocrisy when a failure is aligned with prior social performance. It is hypothesized that commitment to a CSR domain creates greater performance expectations thus exacerbating th...

Authors: Dustin Smith and Eric Rhiney

Grey zone in – greenwash out. A review of greenwashing research and implications for the voluntary-mandatory transition of CSR

As public concern over greenwashing has grown in the last two decades, academic research has increased correspondingly, and there is now a substantial body of research addressing issues related to greenwashing...

Authors: Lucia Gatti, Peter Seele and Lars Rademacher

Assessing and managing sustainability in international perspective: corporate sustainability across cultures – towards a strategic framework implementation approach

Sustainability constitutes an essential element in corporate contexts by now. Corporate sustainability may be addressed differently, either selectively or integrated. The holistic approach opted for primarily ...

Authors: Martin Gerner

Acting as a benefit corporation and a B Corp to responsibly pursue private and public benefits. The case of Paradisi Srl (Italy)

Benefit Corporations and B Corps represent alternative models of enterprise that bridge the for-profit and not-for-profit model (hybrid organizations). Italy is the first country outside the US to pass Benefit...

Authors: Mara Del Baldo

Purpose-driven leadership for sustainable business: From the Perspective of Taoism

In recent years, the topic of “purpose” has been actively studied and discussed by the academic scholars and business practitioners. The purpose revolution has significantly changed the way companies are doing...

Authors: Liangrong Zu

Multinational companies: can they foster well-being in the eyes of the poor? Results from an empirical case study

Corporate Social Responsibility (CSR) is supposed to benefit corporations but as well to foster the well-being of individuals, communities and society. However, there is still a lack of reliable evaluation res...

Authors: Harald Strotmann, Jürgen Volkert and Melinda Schmidt

A literature review of the history and evolution of corporate social responsibility

There is a long and varied history associated with the evolution of the concept of Corporate Social Responsibility (CSR). However, a historical review is missing in the academic literature that portrays the ev...

Authors: Mauricio Andrés Latapí Agudelo, Lára Jóhannsdóttir and Brynhildur Davídsdóttir

Corporate social responsibility in the Mexican oil industry: Social impact assessment as a tool for local development

Mexico’s 2008 energy reform established that Petróleos Mexicanos and its subsidiary entities could contract with individuals or corporate entities for labor and the provision of required services to improve th...

Authors: Armando García-Chiang

Mapping meanings of corporate social responsibility – an Australian case study

Corporate Social Responsibility (CSR) is an evolving concept that reflects various views and approaches regarding corporate relationships with broader society. This study examines the meanings and values attac...

Authors: Anne Elizabeth Fordham and Guy M. Robinson

Green DIY store choice among socially responsible consumer generations

The purpose of our empirical investigation, based on the theory of reasoned action and generational theory, is to study the green DIY retail store choice of socially responsible consumer generations (Baby Boom...

Authors: Dan-Cristian Dabija and Brandusa Mariana Bejan

Letters from the top: a comparative control group study of CEO letters to stakeholders

This paper examines corporate social responsibility (CSR) reporting with a focus on communications from management. It examines letters from the board chair, CEO and/or senior CSR lead to gain a deeper underst...

Authors: Mark Fuller

Determinants of intention to engage in Sustainability Accounting & Reporting (SAR): the perspective of professional accountants

This study examines the perception of professional accountants and the intention to engage in Sustainability Accounting & Reporting (SAR). By relying on the Theory of Planned Behaviour (TPB), the study investi...

Authors: Teddy Ossei Kwakye, Emerald Edem Welbeck, Godfred Matthew Yaw Owusu and Fred Kwasi Anokye

Communicating Corporate Social Responsibility in the post mandate period: Evidence from India

The concept of Corporate Social Responsibility (CSR) underwent a overhaul in India for certain large, stable companies post the passing of the Companies Act, 2013. It transited from being a voluntary, sporadic...

Authors: Nayan Mitra, Asif Akhtar and Ananda Das Gupta

Corporate social responsibility (CSR) in Vietnam: a conceptual framework

As the phenomenon of corporate social responsibility (CSR) establishes itself more globally, the question arises as to the nature of CSR in developing countries. Vietnam is one example of a developing country ...

Authors: Minh Nguyen, Jo Bensemann and Stephen Kelly

Concealing social responsibility? Investigating the relationship between CSR, earnings management and the effect of industry through quantitative analysis

The relationship between corporate social responsibility (CSR) and earnings management (EM) has only emerged recently as a topic of academic research. Literature suggests that firms may strategically use CSR t...

Authors: Lars Moratis and Max van Egmond

Corporate social responsibility in Bolivia: meanings and consequences

Corporate social responsibility (CSR) has been studied extensively in developed countries. However, although most of the world’s consumers live in developing countries, the study of CSR in developing countries...

Authors: Boris Herbas Torrico, Björn Frank and Carlos Arandia Tavera

Do corporate social responsibility practices of firms attract prospective employees? Perception of university students from a developing country

This paper primarily explores the relevance of Corporate Social Responsibility Practices (CSRP) of organizations in attracting university students (prospective employees) in developing countries. The study emp...

Authors: Samuel Nana Yaw Simpson and Eunice Kafui Aprim

Sustainability and CSR orientation through “Edutainment” in tourism

The aim of the paper is to present and discuss, using a fieldwork approach, the pillars and the outcomes of sustainable business models in the tourism sector. After having traced the theoretical framework, whi...

Authors: Mara Del Baldo

Institutional impacts on corporate social responsibility: a comparative analysis of New Zealand and Pakistan

This study explores the relationship between institutional mechanisms and corporate social responsibility (CSR) in both Pakistan and New Zealand. Institutional factors are normally categorised as being either ...

Authors: Majid Khan, James C. Lockhart and Ralph J. Bathurst

The impact of corporate identity on corporate social responsibility disclosure

Corporate social responsibility (CSR) is of increasing importance for the long-term success of corporations. Extending existing literature this paper explores corporate identity as important determinant for CS...

Authors: Anne Michaels and Michael Grüning

Corporate social responsibility reporting in the telecommunications sector in Ghana

Many corporations today have come to the realization that there are enormous benefits to be derived from being socially responsible in the societies they operate. Today, the argument is no longer about being a...

Authors: Abdul Jelil Abukari and Ibn Kailan Abdul-Hamid

Sustainable coffee supply chain management: a case study in Buon Me Thuot City, Daklak, Vietnam

This paper aims to analyze and discuss the evolution towards sustainable coffee supply chain and its management in Vietnam. Coffee is a major agricultural export commodity of Vietnam with the export value acco...

Authors: Giang N. T. Nguyen and Tapan Sarker

Chinese shareholders’ reaction to the disclosure of environmental violations: a CSR perspective

In the past decades, Corporate Social Responsibility (CSR) has attracted increasing attention, with Corporate Environmental Responsibility (CER or Environmental CSR) playing an ever important role. This paper ...

Authors: Haifeng Huang, Di Wu and Gaya J

Determinants of environmental disclosures of listed firms in Ghana

The purpose of the paper is to examine the type of environmental-related information firms disclose mostly in Ghana, the trend of such disclosures and investigate the determinants of environmental disclosures ...

Authors: Emerald Edem Welbeck, Godfred Matthew Yaw Owusu, Rita Amoah Bekoe and John Amoah Kusi

GOOGLE: a reflection of culture, leader, and management

This paper provides a viewpoint of the culture and subcultures at Google Inc., which is a famous global company, and has a huge engineering staff and many talented leaders. Through its history of development, ...

Authors: Sang Kim Tran

Market orientation and corporate social responsibility: towards an integrated conceptual framework

The aim of this study is to develop a comprehensive framework and propositions showing the integration of market orientation (MO) as an economic-oriented strategy and corporate social responsibility (CSR), as ...

Authors: Mahmoud Abdulai Mahmoud, Charles Blankson and Robert E. Hinson

A research-informed model for corporate social responsibility: towards accountability to impacted stakeholders

An Australian case study is presented of an ongoing conflict between Alcoa World Alumina, a multi-national mining company and the impacted stakeholders of Yarloop, a small rural community in Western Australia....

Authors: Dyann Ross

Motivations for providing CSR-mediated initiatives in mining communities of Ghana: a multiple-case study

This study used an eclectic multiple-case design to explore what drives three large-scale mining companies’ involvement in CSR-mediated development activities, and their philosophical underpinning. The researc...

Authors: Richard Kwasi Boso, Sam K. Afrane and Daniel K. B. Inkoom

Beyond sponsorship - exploring the impact of cooperation between corporations and NGOs

Authors: Caroline Dale Ditlev-Simonsen

Corporate social responsibility and international business: examining the nexus and gaps from a developing economy perspective

Research into Corporate Social Responsibility (CSR) in Ghana generally, has seen increased scholarly attention but same cannot be said of the specific area of CSR and International Business (IB), ironically th...

Authors: Robert Ebo Hinson, Frederick Avornyo, John Kuada and Felix Ankomah Asante

How to win the battle of ideas in corporate social responsibility: the International Pyramid Model of CSR

This paper reviews the definitions of Corporate Social Responsibility (CSR) as they have evolve over time. It traces the origins of the concept and creates a theoretical framework for international use, thus h...

Authors: Najeb Masoud

Renewing and improving the business model toward sustainability in theory and practice

The paper aims to analyse and discuss the evolution towards a sustainable business model and to focus on the motivations and the implications on the mission, the governance and the accountability of companies....

Authors: Mara Del Baldo and Maria-Gabriella Baldarelli

The role of NGOs in corporate environmental responsibility practice: evidence from Ethiopia

This research explores the role of Non-Government Organizations (NGOs) in corporate environmental responsibility practice within the context of a developing country, Ethiopia, and provides a framework that ena...

Authors: Tibebe Sirak Asfaw, Vida Botes and Lula G. Mengesha

CSR should contribute to the national agenda in emerging economies - the ‘Chatterjee Model’

Emerging economies face a plethora of social, economic and environmental issues. On the one hand, these have adverse effects that negatively impact the overall development of such economies; and on the other, ...

Authors: Bhaskar Chatterjee and Nayan Mitra

Empowering practical wisdom from religious traditions: a ricoeurian approach

Multiple strains of research are currently claiming to bring back normative perspectives into business analysis. In line with a series of publications from different disciplines we refer to the traditional con...

Authors: André Habisch and Claudius Bachmann

The influence of political connection on corporate social responsibility——evidence from Listed private companies in China

In recent years, Chinese private companies have improved a lot in corporate social responsibility (CSR) performance, especially in the philanthropic area. However, private companies’ awareness and performance ...

Authors: Haifeng Huang and Zhenrui Zhao

A reconstruction of Carroll’s pyramid of corporate social responsibility for the 21st century

As one of the most influential models of corporate social responsibility (CSR), Carroll’s pyramid of CSR has both reflected, and helped to perpetuate, a business-centric notion of CSR which implies that econom...

Authors: Denise Baden

Attitude toward auditing, marketing and corporate governance (An examination based in Parsons’ social action theory)

Auditing develops within a social context. On the basis of Parsons’ social action theory, we examine whether auditors’ attitude toward marketing activities influences the time balance between auditing and mark...

Authors: Gholamhossein Mahdavi and Abbas Ali Daryaei

Cross-cultural differences in concrete and abstract corporate social responsibility (CSR) campaigns: perceived message clarity and perceived CSR as mediators

Guided by Hofstede’s (Culture’s consequences: Comparing values, behaviors, institutions, and organizations across nations, 2001) cultural value of uncertainty avoidance, this study tests whether the effect of ...

Authors: Soojung Kim and Jiyang Bae

Editorial comments

Authors: Rene Schmidpeter and Samuel O. Idowu

New (Other?) Directions in Corporate Social Responsibility

The purpose of this article is to challenge scholars of corporate social responsibility and CSR officers of private corporations to rethink their subject matter and their approach. The fundamental problem that...

Authors: Nicholas Capaldi

Carroll’s pyramid of CSR: taking another look

In this review article, the author takes another look at the well-known Carroll's Pyramid of Corporate Social Responsibility (CSR). In this article, he comments on the framework's popular useage and then prese...

Authors: Archie B. Carroll

Corporate social responsibility research: the importance of context

There has, in recent times, been an increasing interest in understanding corporate social (and environmental) responsibility (CSR) and, in particular, CSR reporting in developing countries. However, many of th...

Authors: Carol A. Tilt

Rethinking corporate social responsibility in the age of climate change: a communication perspective

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 wi...

Authors: Myria W. Allen and Christopher A. Craig