Articles

CSR reporting by Chinese and Western MNEs: patterns combining formal homogenization and substantive differences

In light of the growing economic might and intensification of global activities of Chinese multinational enterprises (MNE), this paper looks into the nature of their corporate social responsibility (CSR) repor...

Authors: Irina Ervits

Microfinance institutions’ operational self-sufficiency in sub-Saharan Africa: empirical evidence

The topic of financial sustainability in microfinance institutions has become more important as an increasing number of Microfinance Institutions (MFIs) seek operational self-sufficiency, which translates into...

Authors: Laxmi Remer and Hanna Kattilakoski

Do Millennials pay attention to Corporate Social Responsibility in comparison to previous generations? Are they motivated to lead in times of transformation? A qualitative review of generations, CSR and work motivation

The purpose of this qualitative review is to analyze empirical studies on whether the existing generations differ in their work beliefs, i.e. in their internal CSR perceptions and their leadership motivation, ...

Authors: Susanne Rank and Francoise Contreras

Impact of strategic management, corporate social responsibility on firm performance in the post mandate period: evidence from India

Corporate Social Responsibility (CSR) is like a chameleon, that changes its colour according to the context it is in. In the developed economy, it takes the form of sustainability and/ or philanthropy, whereas...

Authors: Nayan Mitra

Green bonds issuance: insights in low- and middle-income countries

Former reports of Environmental, Social and Governance (ESG) tended to focus on the equity side of investing, and today green bonds also offer and introduce sustainability factors. This paper is about the rele...

Authors: Ursule Yvanna Otek Ntsama, Chen Yan, Alireza Nasiri and Abdel Hamid Mbouombouo Mboungam

Corporate social responsibility and stakeholder engagement in Ghana’s mining sector: a case study of Newmont Ahafo mines

Even though the concept of Corporate Social Responsibility (CSR) has been applauded for several decades, the concept of stakeholder engagement is relatively new to the Ghanaian mining sector. This study invest...

Authors: Peter Ansu-Mensah, Emmanuel Opoku Marfo, Lyon Salia Awuah and Kwame Oduro Amoako

Sustainability in the automotive industry, importance of and impact on automobile interior – insights from an empirical survey

Sustainability is currently one of the main issues in all media and in society as a whole and is increasingly discussed in science from different sides and areas. Especially for the automotive industry, sustai...

Authors: Wanja Wellbrock, Daniela Ludin, Linda Röhrle and Wolfgang Gerstlberger

Implementing part-time leadership as instrument for sustainable HR management

This paper discusses the suitability of part-time leadership as instrument for a sustainable Human Resources Management (HRM) policy. The concept of part-time leadership is introduced and discussed based on a ...

Authors: Anja Karlshaus

Looking through the African lenses: a critical exploration of the CSR activities of Chinese International Construction Companies (CICCs) in Africa

The importance of Chinese International Construction Companies (CICCs) within the construction sector in Africa can no longer be ignored, as these firms hold a considerable amount of market share within the Af...

Authors: Oluwasegun Oluwaseyi Seriki

Mechanisms for development in corporate citizenship: a multi-level review

Social Responsibility, referred to in this study as Corporate Citizenship (CC) has experienced continued growth in significance among academics and corporate leaders. The absence of a multi-level approach to w...

Authors: Fredrick Onyango Ogola and Josep F. Mària

Competition and microfinance institutions’ performance: evidence from India

This paper empirically examines whether competition (measured by using the new measure of competition, the Boone Indicator) moderates the relationship between Microfinance Institutions’ (MFIs) social and finan...

Authors: Hailu Abebe Wondirad

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