Today’s business students are tomorrow’s business leaders. To ensure they have skills in creating profitable, pro-social, ethical organizations, we need to consider alternative methods of teaching CSR. In this proposed symposium, we will present different approaches to international CSR/Service-Learning.

We examine the impact of a government-initiated CSR project on corporate misconduct using the unique setting of China’s Targeted Poverty Alleviation (TPA) program. The difference-in-differences estimates show that firms participating in the TPA program engage in fewer misconduct activities than do their counterparts. This finding is robust to the parallel trends test, the placebo test, alternative regression specifications, alternative research designs, the reverse causality analysis, and the bivariate probit model with partial observability. Further analysis shows that TPA participation enhances the (...) ability of external financial professionals to monitor performance by stimulating the dissemination of TPA-related incremental information, thereby contributing to the decline in corporate misconduct. The cross-sectional heterogeneity analysis shows that the impact of TPA participation on corporate misconduct is more pronounced in firms with higher information asymmetry, with weaker political connections, and with weaker internal governance. Furthermore, we find evidence that TPA participation improves corporate financial performance but does not deteriorate information transparency. (shrink)

This article recommends that the U.S. Securities and Exchange Commission (SEC) not regulate corporate social responsibility (CSR) disclosure. Accounting disclosures, whether voluntary or regulated, increase transparency and credibility for all companies. Regulated disclosure increases costs and results in few gains; thus, this article recommends against CSR disclosure regulation. Varying definitions of CSR and nonuniform disclosure make CSR project analysis difficult for investors and analysts. This article presents a model that defines CSR items such as organizational size, CSR project size, amount (...) invested in the project, and what standard companies use for CSR definition and reporting for easy voluntary disclosure. Based on a review of the literature, this article recommends that CSR disclosure stay voluntary. The model suggests allowing SEC oversight in the collection and verification of information but not regulating CSR disclosure. This article suggests that the SEC issue a CSR “seal of approval,” increasing firm values, stock prices, and firm legitimacy. (shrink)

The chapter focuses on CSR initiatives in a developing economy such as Romania which faces many challenges from a socio-economic perspective. As a research methodology, we used the PRISMA method to review the literature on the topic of CSR in the public and private sectors in Romania. The analysis focuses on the obstacles faced by Romanian companies, the advantages of CSR for the image of a company and for the community, and also on the transparency and promotion of these initiatives. (...) The research offers a clearer image of the situation in Romania showing the importance of CSR projects for solving social and economic problems in a country. The results are helpful for practitioners who want to develop better CSR strategies. (shrink)

Previously, Rodriguez & LeMaster (2007) recommended that the SEC issue a “CSR Seal of Approval” for companies that voluntarily disclose their corporate social responsibility (CSR) projects. That work lacks the strength of third or fourth-party accreditation. This paper recommends that the SEC issue an accreditation grade of A, B, B-, or C to provide strength to the “CSR Seal of Approval” and to help companies indicate the quality of company CSR programs. By issuing an accredited “CSR Seal of Approval,” (...) all stakeholders benefit because companies can incorporate CSR into their strategies and achieve recognition for their CSR projects. The premise of the accreditation concept support the original authors notion of letting CSR remain voluntary and not legislated; thus, all companies (small, medium, large, foreign or domestic) maintain competitive advantage by not incurring additional regulated costs. (shrink)

The purpose of this article is to develop a model of how managers perceive the responsibilities of business towards society. The article is based on the survey responses of more than 1,000 managers in eight large international firms. It is concluded that the managerial perceptions of societal responsibilities differ in some respects from the mainstream models found in the corporate social responsibility (CSR) and business ethics literature. The article is an output of RESPONSE: an EU- and corporate-funded research project on (...) managerial perceptions of CSR. (shrink)

This article examines capacity development for collective action and institutional change through the implementation of Corporate Social Responsibility initiatives. We integrate Hargrave and Van de Ven's, 864-888) Collective Action Model with capacity development literature to develop a framework that can be used to clarify the nature of CSR involvement in capacity development, help identify alternative CSR response options, consider expected impacts of these options on stakeholders, and highlight trade-offs across alternative CSR investments. Our framework encompasses CSR program investments in the (...) capacities of individuals, organizations, and collaborations, as also their impact on the larger enabling environment. We then use this framework to provide descriptive evidence of two implementations: The PhD Project, whose mission is to increase the diversity of corporate America by increasing the diversity of business school faculty, and Involve, the community involvement program at KPMG, one of the Big Four Accounting firms. We discuss implications of our framework for managerial practice and future research. (shrink)

Based on self-efficacy, team potency, group dynamics, and normative decision theories, we argue in this study that certain project team characteristics, namely, team management skills and team stability, affect the project-planning mode and that planning mode is related to the speed of project completion and project disturbance. We summarize our arguments under five hypotheses, one of which postulates a mediation effect between the two project outcomes. The analysis of 410 projects from the UAE reveals that adopting a more deliberate (...) mode in planning projects is more likely to succeed, and consequently, it demonstrates the importance of normative decision theory as a theoretical lens in the context of planning projects. Our findings offer some implications for both academia, which we discussed in relation to theoretical lenses and contextual variables employed in this study, and practice, which we discussed in relation to team stability and team building and development. (shrink)

The term CSR—and expectations for how companies address their social responsibility—is often understood in a superficial and overly-simplified way. In many instances, it is used as a synonym for voluntary “citizenship” projects outside of core business activities. Other interpretations suggest that CSR simply involves adherence to minimum requirements for moral and ethical behavior, such as the 10 principles of the United Nations Global Compact. Similarly, the discussion of CSR is dominated by standards, certifications and reporting requirements, although these only (...) provide a framework for business activities. The full breadth of topics and considerations that the term CSR covers is much more comprehensive, as illustrated by the United Nations Sustainable Development Goals: These 17 goals and 169 targets provide a common understanding and a shared focus on the challenges and opportunities that need to be addressed in order to drive progress toward sustainable development. CSR offers diverse opportunities for first-movers to open up new markets and gain a competitive advantage by leading progress toward sustainable development. For companies aiming to seize this advantage, innovative products, processes and business models play a decisive role. (shrink)

Extant literature on Political CSR and the role of governments in the governance of business conduct tends to neglect key implications of the political-institutional macro-context for public deliberation. Contextual assumptions often remain rather implicit, leading to the need for a more nuanced, explicit and context-sensitive exploration of the theoretical and practical boundary conditions of Political CSR. In non-democratic political-institutional contexts, political pluralism and participation are limited, and governmental agencies continue to play the most central role in regulation and its enforcement. (...) Drawing on a qualitative case study on a nuclear energy project in the Hashemite Kingdom of Jordan, we show how both governments and MNCs co-create a context hostile to socially responsible business conduct in the sense of Political CSR. Utilizing rich qualitative data derived from interviews, public documents, and participant observation between 2008 and 2018, we specifically illuminate how—through which interactions and strategies—the multiple governmental and corporate actors involved counter civil society demands for public deliberation, indicating the limitations of Political CSR in non-democratic political-institutional contexts. We particularly contribute to the development of Political CSR by analysing the role of coercive and discursive forms of power. We thus offer a more nuanced perspective on the role of governments in constraining the room for public deliberation in the sense of Political CSR. (shrink)

Corporate social performance (CSP) has become a widely applied concept, discussed in most large firms’ corporate reports and the academic literature alike. Unfortunately, CSP has largely been employed as a way of demonstrating corporate social responsibility (CSR) in practice, or to justify the business case for CSR in academia by relating some measure of CSP to some measure of financial performance. In this article, we discuss multiple shortcomings to these approaches. We argue that (1) CSR activities need to be managed (...) and measured as projects and aggregated to the business or corporate level using a project portfolio; (2) appropriate measures need to be identified that move away from reporting the firm’s activities toward quantifying actual social outcomes achieved; and (3) given the types of projects prevalent in CSR, statistical evaluation methods common in other fields (ideally, pre-test post-test control group designs, such as used in medicine or propensity score matching for ongoing or past projects) should be employed to properly measure outcomes. We make a first, albeit imperfect, attempt at using such an approach with data collected on behalf of the Patrimonio Hoy project, a well-publicized CSR initiative carried out by Cemex in Mexico. We show that the results from this data reinforce concerns voiced earlier in this article. (shrink)

In this paper, the results of an empirical analysis of a set of 416 descriptive case studies published by corporate members of the UN Global Compact are presented. Although these cases cannot be viewed as representative of the Compact itself or of corporate social responsibility (CSR) and development in general, they can illustrate which kinds of projects are deemed appropriate as best practice examples among Compact members, and therefore indicate the direction, in which predominantly voluntary and business‐led CSR might (...) at best be evolving. To help contextualize the analysis, the paper starts with a brief overview of recent academic work on the strengths and limitations of CSR in the light of international development, followed by the empirical analysis of Compact case studies. The results raise doubts regarding the general suitability of contemporary CSR initiatives to tackle some of the most pressing developmental challenges. Instead, only certain topics are commonly addressed, while a number of issues such as anti‐corruption measures or labour rights are underrepresented in the case study sample. Regarding the target regions of the best practice examples, the majority is reported on activities based in OECD countries and a small number of emerging markets such as South Africa, India or China, while neglecting other regions such as sub‐Saharan Africa (excluding South Africa). From a European Union policy perspective, these results indicate that there is a role to play for the state in order to create a better fit between CSR agendas and the actual developmental needs in the South. (shrink)

This paper presents the results of a Catalan project in which an academic institution acted as a practitioner to promote corporate social responsibility (CSR) in small and medium-sized enterprises (SMEs). The project involved the establishment of a working network with intermediate organisations and the creation of specific tools for the purpose. The paper is set up as a case study, emphasising inclusion, representativity and legitimacy as key elements for the successful construction of a network to promote CSR in SMEs. It (...) underlines the assumptions behind the functioning of this network and the learning findings from this public–private initiative. Presented from a public policy perspective, the paper emphasises the need for coordination in terms of the growing number of initiatives fostering CSR in SMEs. It presents a brief account of the material results, focusing on the process of creating a consensus within the network. It opens up a path for future research, exploring how network management and leadership can be seen as key issues when talking about corporate social responsibility (CSR) promotion in SMEs. (shrink)

In Zurich’s Seebach district, a yellow Swiss Post electric scooter cruises quietly around a corner; a little while later, letters and magazines fall into a private letter box with a gentle push. Farmer Hügli in the Bernese Jura produces biogas on his small farm—as part of Swiss Post’s first CO2 offsetting project on Swiss soil. And he’s about to hand over two parcels to the mail carrier, to save himself the trip to the post office: this service is called pick@home.

Nanotechnologies are enabling technologies which rely on the manipulation of matter on the scale of billionths of a metre. It has been argued that scientific uncertainties surrounding nanotechnologies and the inability of regulatory agencies to keep up with industry developments mean that voluntary regulation will play a part in the development of nanotechnologies. The development of technological applications based on nanoscale science is now increasingly seen as a potential test case for new models of regulation based on future-oriented responsibility, lifecycle (...) risk management, and upstream public engagement. This article outlines findings from a project undertaken in 2008–2009 for the UK Government’s Department of Environment, Food and Rural Affairs (DEFRA) by BRASS at Cardiff University, involving an in-depth survey both of current corporate social responsibility (CSR) reporting in the UK nanotechnologies industry, and of attitudes to particular stakeholder issues within the industry. The article analyses the results to give an account of the nature of corporate social performance (CSP) within the industry, together with the particular model of CSR operating therein (‘do no harm’ versus ‘positive social force’). It is argued that the nature of emerging technologies requires businesses to adopt particular visions of CSR in order to address stakeholder issues, and that the nanotechnologies industry presents specific obstacles and opportunities in this regard. (shrink)

Recently, organizational identity is being given more attention than ever before in the business world. This notion has grown substantially in importance in the hospitality industry. Facing increased competition, hospitality companies are driven to project a positive image to their stakeholders. Therefore, these organizations have begun to develop new organizational identity programs as part of their strategies to achieve their desired identities. This study analyzes the role of corporate social responsibility in the definition of the Organizational Identity of these organizations, (...) employing a qualitative research methodology based on an illustrative case study. Particularly, the authors analyze the case of Meliá Hotels International, a leading hotel company in Spain with a presence in 27 countries. The findings indicate that the company has formally integrated CSR into its strategy to align its actual identity with its desired and conceived identity in view of the critics in its local community. Moreover, the interest of the firm toward its stakeholders suggests that the company understands its conceived identity as an important link in understanding its organizational identity. This paper demonstrates that firm’s organizational identity is a set of several elements. When analyzing Meliá Hotels International’s identity, we see that the firm defines this concept as that which is most central, enduring, and distinctive about the organization. In this sense, the company appears to follow the vision-driven approach by referring to the organizational mission and vision statements, organizational philosophy, and core values as the basis of organizational identity. (shrink)

Despite emerging study of business initiatives that attempt to support local peace and development, we still have significant knowledge gaps on their effectiveness and efficiency. This article builds theory on business engagements for peace through exploration of the Footprints for Peace (FOP) peacebuilding project by the Federación Nacional de Cafeteros de Colombia (FNC). FOP was a business-peace initiative that attempted to improve the lives of vulnerable populations in conflict-affected regions. Through 70 stakeholder interviews, we show how FOP operationalized local peace (...) and development in four conflict-affected departments of Colombia, and examine FNC’s motivations for and effectiveness of its peacebuilding activities. Our main finding is that FOP’s success supported several existing theories on business engagement in peace both in terms of peacebuilding by business and for local economic and societal development, providing evidence in support of development–business collaborations and local peacebuilding by business under certain targeted circumstances. We relate these findings to existing literature, highlighting where existing business-peace theory is supported, where FOP challenged assumptions, and where it illuminated new research gaps. These findings serve to take business-peace theory forward and improve our understandings of what can constitute success for business-peace initiatives in Colombia and possibly other conflict-affected regions. (shrink)

Through its focus on deep and experiential learning, service-learning has become increasingly popular within the business school curriculum. While a reciprocal dimension has been foundational to SL, the reciprocality that is emphasized in business ethics literature is often on the relationship between the service experience and the academic content, rather than reciprocal learning of the service providers and the recipients, let alone other stakeholders. Drawing on the notion of enriched reciprocal learning and on Aristotle’s typology of modes of knowing, we (...) revisit reciprocal learning by illustrating what kinds of learning occur for server and served in four SL projects from a project course in CSR, and emphasize the role of boundary spanners from the project organizations in making this reciprocal learning happen and translating the various types of student learning in ways that are useful for their organizations. We find that when boundary spanners are particularly engaged at making the projects impactful, they contribute to making the learning experiences of students, managers and sometimes other stakeholders useful, multidimensional, and ultimately rewarding. (shrink)

An important part of responsible business practices is compliance with the law. This article details what actually happens when the laws of the host country fail to ensure adequate protection. The focus here is on land dispossession and loss of livelihood in relation to a gold mine project in central Ghana. How is it that a well‐known international company—Newmont—with its own corporate social responsibility (CSR) statements sets up a project in the year 2003 that displaces subsistence farmers from their land (...) without compensating in cash or with replacement land? The analysis identifies the factors that lead the company to not compensate farmers for their lost land: cost‐cutting, strict adherence to the law, CSR commitment that was new and not internalized, complexities of the Ghanaian land tenure system, peer pressure to preserve the status quo, selection of an “old‐school” CSR manager, and the inadequacy of Ghanaian mining law to account for relatively novel, “open‐pit” mining techniques. However, the specter of famine raised by civil society activism, the involvement of the International Financial Corporation, and a better qualified CSR team constitute another set of factors that lead to a comprehensive package of livelihood improvement measures. There is a contrast between the complexity, long‐term, and advanced type of assistance Newmont currently envisages and the backward, short‐term, formalism, and brutality of denying compensation for land back in 2003. This research is based on the extensive documentation Newmont makes available on its web site, interviews conducted in Ghana, and literature research. (shrink)

This article explores whether and how long-term investors influence non-executive employees’ incentives. While long-term investors benefit from long-term investments that create value over time, employees tend to be averse to long-term investments. We conjecture that long-term investors foster employee-related CSR to motivate employees to engage in long-term investment projects. Consistent with this prediction, we find that long-term investor ownership is a strong driver of employee-related CSR. Additional analyses indicate that this result is not driven by self-selection or reverse causality. (...) We further show that employee-related CSR leads to increased long-term investments (R&D expenses and corporate innovation). Overall, our findings highlight that employee-related CSR is an important channel through which long-term investors encourage long-term investments. (shrink)

Corporate Social Responsibility (hereafter CSR) continues to draw substantial interest from both academics and business. While most of this research attention has emphasized the benefits to be derived from CSR, there is less evidence to explain why firms adopt CSR activities. That is, what are the firm’s motivations? This project extends on the current CSR and hospitality literature and on CSR antecedents related to the context of a developing country. The primary focus of this paper is to explore the nature (...) of staff benefits as a motivating factor for undertaking CSR. A sequential mixed methods research design was used to collect data. This paper presents preliminary findings from semi-structured interviews and reveals new insights relating to staff benefits, which is expected to offer beneficial opportunities to the hotel industry. It should be noted that this paper presents material which is part of a broader project. (shrink)

Unpaid care work, including child care, elder care, and housework, is unremunerated work essential to human survival and flourishing. Worldwide, women disproportionally carry out this work, impacting upon their ability to engage in other activities, such as education, employment, or leisure. Despite a growing number of businesses engaging in “gendered CSR,” in the form of women's empowerment projects, attention to unpaid care work remains little discussed in the literature, despite its importance to sustainable development. Applying Diane Elson's feminist economic (...) framework for alleviating unpaid care work inequality to a case study of gendered CSR in Ghana, I find that at present unpaid care work is (a) unrecognised in business’ CSR, (b) may be both reduced or exacerbated by CSR efforts, and (c) remains conceptualised as relevant only to the private sphere, therefore, missing a unique opportunity for business to contribute to gender equality and sustainable development. Connecting unpaid care work and business responsibility contributes to a more expansive understanding of what CSR may be. (shrink)

Banks have an important social responsibility to serve the real economy and to maintain financial stability, and they also need to be responsible to borrowers and others. Against the backdrop of the COVID-19 pandemic affecting the global economy and increasing financial risks, it is particularly important for banks to assume social responsibilities. This study theoretically analyzed the outstanding applicability of stakeholder governance theory. Using a two-stage game method, the optimal pressure intensity of the social responsibility stakeholders was calculated, and the (...) dynamic performance of shareholders was deduced. We found that the establishment of the social responsibility stakeholder governance mechanism will prompt the bank to fulfill its social responsibilities; rational social responsibility stakeholders will not lead to poor bank management due to excessive behavior; and shareholders with social responsibility can self-consciously choose the investment projects with lower negative externalities. The conclusions can be summarized as follows: The participation of stakeholder and the establishment of the social responsibility function of the board of directors can help promote a bank's social responsibility performance. This work studied the social responsibility of banks from the new perspective of stakeholder governance, expands the theoretical boundaries, and puts forward relevant suggestions to enhance the application value of this research. (shrink)

This policy perspective paper is premised on the governance philosophy that prudent use of natural resources wealth is an important engine for sustainable social and economic growth in any country. In Uganda, the philosophy is traced in The National Oil & Gas Policy (2008), objectives 9(c) & 10(f) which calls for embracing Corporate Social Responsibility (CSR) activities. That is, CSR activities that promote this philosophy become a priority as Uganda pursues its third National Development Plan (NDP-3)’s goal of “Increased Household (...) Incomes and Improved Quality of Life of Ugandans.” This “Policy Perspective Paper” is intended to assess the impact of the current CSR entry points indicated in “National Oil and Gas Policy for Uganda, 2008” to provide room for scaling up O&G player’s CSR interventions and activities that engage women, youth, and the elderly persons in efforts to promote social-economic inclusion, environmental responsibility, and community development. That is, this policy perspective’s goal is to contribute to realization of Uganda’s development priorities as enshrined in NDP-3, priority of “Community Mobilization and Mindset Programme,” and “Natural Resources, Environment, Climate Change, Land and Water Management Programme.” As an innovation, this policy perspective intertwines these two NDP-3 priorities providing policy entry points for engagement into CSR activities and CSR decision-making of Oil and Gas (O&G) upstream and downstream companies. The policy perspective paper ends by promoting and advocating for the need to ensuring that O&G players in Uganda’s Albertine districts (including among others, Hoima, Kikuube, and Buliisa), to proactively undertake transformative CSR programs. This Policy Analysis is to guide policy makers to improve their capacity in assessing the quality of annual reporting of O&G players by additionally demanding performance data on CSR and Social Compliance aspects. The Local Government officials/policy implementers in the Albertine, and Ministry of Gender, Labor and Social Development will also use this research output to: (i) monitor the relevance of O&G companies and their allies to policy instruments that promote CSR, social inclusion, and sustainable development. (ii) make an informed decision about the readiness of these players before entering Memorandum of Understanding (MoU) for potential CSR and PPP projects. Lastly, (iii) make CSR strategic plans for social development and gender mainstreaming. (shrink)

ABSTRACT:Deliberative democratic theory, commonly used to explore questions of “political” corporate social responsibility, has become prominent in the literature. This theory has been challenged previously for being overly sanguine about firm profit imperatives, but left unexamined is whether corporate contexts are appropriate contexts for deliberative theory in the first place. We explore this question using the case of Starbucks’ “Race Together” campaign to show that significant challenges exist to corporate deliberation, even in cases featuring genuinely committed firms. We return to (...) the underlying social theory to show that this is not an isolated case: for-profit firms are predictably hostile contexts for deliberation, and significant normative and strategic problems can be expected should deliberative theory be imported uncritically to corporate contexts. We close with recent advances in deliberative democratic theory that might help update the PCSR project, and accommodate the application of deliberation to the corporate context, albeit with significant alterations. (shrink)

At the UN, important projects laying down transnational corporations' (TNCs) human rights responsibilities have been launched without ever clarifying the relevant theoretical foundations. One of the consequences is that the human rights principles in projects like the 2000 UN Global Compact and the 2003 Norms on the Responsibilities of Transnational Corporations and Other Business Enterprises with Regard to Human Rights can be understood in different ways, which should not cause surprise given that their authors come from diverse backgrounds, (...) including economics and public policy. An examination of these projects and the views of their authors reveals that, although they are superficially linked to international human rights law, they go well beyond it and attempt to deal with corporate social responsibility issues in ways that elude neat classification as fitting neatly in either legal or non-legal categories. Too little attention has been paid to how in the course of developing these projects the legal and ethical dimensions have become entwined and how lines have gotten blurred. Meanwhile, there has been recognition that these UN projects have emerged simply as ad hoc responses to practical concerns about the sustainability of globalization. The lack of any foundational theory or normative framework should be addressed; it is time to bring together specialists from different fields concerned with the human rights responsibilities of corporations to see if it is possible to define a coherent overarching theory for these UN projects. (shrink)

Corporate social responsibility (CSR) is increasingly important in the global environment. Businesses that want to be socially responsible, but do not have the resources of multinational corporations, can partner with non-governmental (NGO), not-for-profit (NFP), and religious organizations to access information about the culture, customs, and needs of the people in areas where they wish to do business. Without such information, CSR projects can have unintended consequences that are not beneficial for the community. Suggesting that local farmers sell corn to (...) ethanol producers may increase the farmers' income but also increase the cost of a food staple to the community. Providing food aid may result in local farmers being unable to sell their crops for enough money to buy seed for the next harvest. Donating cheaper cinder blocks instead of adobe bricks may result in more available housing, but the housing may be unlivable in the summer heat. This paper presents a three-part model for businesses to follow to develop socially responsible projects. The first strategy is to use electronic sources of information about a country and area for background information. The second strategy is to gather on-the-ground information about important issues from the people who are already operating in a community as part of NGO, NFP and missionary initiatives. The third strategy is to develop scenarios that will help identify possible negative consequences of socially responsible projects so that the project implementation can be monitored for such consequences and interventions designed to decrease or counter the impact of negative consequences. (shrink)

The state governance system seems to be incapable to address sufficiently global public goods problems or to regulate global business so that the public interest is served. At the same time, international governmental organizations are unable to fill the governance gap while nongovernmental organizations (NGOs) criticize the behavior of business firms along their supply chains. Therefore, business firms are confronted with increasing social and environmental demands and are requested to take responsibility for issues of public concern. As a response, some (...) business firms engage with corporate social responsibility (CSR) projects and directly contribute to the production of public goods. These developments challenge the received theory of the firm and its strict separation of public and private domains. Corporations become political actors. In this introductory essay, the guest editors first elaborate on the concept of politics and describe the challenges that lead to the new political role of global business firms and, second, will introduce the articles in this special issue and briefly comment on their contribution. (shrink)

Existing scholarly work on corporate social responsibility frequently emphasizes either normative/ethical claims about social progress or instrumental/strategic claims about corporate effectiveness, yet less often acknowledges the moral conditions of those undertaking CSR within a specific cultural context. In this paper, we draw attention to the social conditions in which CSR takes place and the related ethics of the subjects that must enact it. Our approach is to document the lived experiences of practitioners in Romania, a post-communist society. Drawing from fifty-three (...) depth interviews with both corporate responsibility practitioners, and managers in non-profit organizations who together work on CSR projects, we describe their experiences of the social and organizational environment, the CSR practices that are undertaken in this context, and the intended and unintended consequences of such work. Using Bauman’s theorization of ethics, including adiaphora and moral distancing, and Borţun’s interpretation of Romanianness, we then theorize liquid CSR as an ambivalence between adiaphoric practice and the moral impulse to do good, resulting in both intended and unintended consequences. (shrink)

Corporations are increasingly forced to widen their agendas to include social and environmental concerns, or corporate social responsibility (CSR). This development has been recorded in the current academic debate, and the views regarding its implications for business, the state, and civil society diverge. However, there is agreement within the CSR and corporate governance literatures that there is a lack of thorough empirical studies of these effects. Based on a case study of the multinational wind energy company Suzlon Energy's CSR (...) class='Hi'>projects in rural India, this article contends that CSR projects implemented through cross‐sector partnerships can help to build the capacities of civil society organizations (CSOs). Although the risk of corporate steering of the civil society agenda is reduced when CSR prioritizes community needs over business imperatives, CSOs tend to bear the highest costs in partnerships, through credibility losses and insecurity concerning project terms and funding, reinforcing the importance of critical cooperation and complementary core competencies in cross‐sector partnerships. The results have implications for the strategies of corporations, CSOs, and governments as well as for the planning of national and international development aid. (shrink)

We examine the conditions under which corporate social responsibility (CSR) projects create value for the finn. Specifically, we measure and examine the impact of centrality, specificity, proactivity, visibility, and voluntarism on value creation among targe Spanish finns corporations. We find that specificity, visibility, and voluntarism are related to value creation. In the case of voluntarism, the relationship is inverse. We draw conclusions from these findings about the nature of CSR activity by large finns in Spain.

We examine the conditions under which corporate social responsibility (CSR) projects create value for the firm. Specifically, we measure and examine the impact of centrality, specificity, proactivity, visibility, and voluntarism on value creation among multinational corporations (MNCs) in Mexico. We find that only centrality and voluntarism are related to value creation. In the case of voluntarism, the relationship is inverse. We draw conclusions from these findings about the nature of CSR activity by MNCs in Mexico.

This paper provides preliminary insights into the process of sense-making and developing meaning with regard to corporate social responsibility (CSR) within 18 Dutch companies. It is based upon a research project carried out within the framework of the Dutch National Research Programme on CSR. The paper questions how change agents promoting CSR within these companies made sense of the meaning of CSR. How did they use language (and other instruments) to stimulate and underpin the contextual essence of CSR? Why did (...) they do that in this particular way? What were the consequences of this approach for shaping the process of CSR in their company? Did their efforts contribute to a new way of thinking and acting or was it merely putting old wine in new barrels? A preliminary conclusion is that change agents use above all linguistic artefacts (words and notions) and carry out practical projects while constructing meaning. Still, the meaning of meaning itself remains highly intangible, situational and personality related. (shrink)

CSR in India is mandated through Section 135 of the Companies Act (2013), covering the practice and reporting of social responsibility projects. This paper examines India's CSR framework and reports findings on governance, planning, and implementation from a survey of and non-governmental organisations (NGOs). Overall findings reveal several positive aspects and inform us of the challenges that companies and NGOs consider essential. First, an overwhelming majority of companies focused on three investment areas: health, education, and the environment. Second, 88% (...) of companies undertook long-term continuing projects, a positive signal from a social development perspective. Third, 68% reported that their CSR strategy was aligned with their core business strategy. Fourth, a significant majority of the companies have established the required structure for policy development, planning, and periodic monitoring from a governance perspective. Finally, findings on NGOs indicate several elements of preparedness; however, the retention of talented employees is a continual challenge. (shrink)

Women empowerment has been discussed and debated on all the major platforms as well as published articles. Due to its multiple dimensions, right from education, health, workforce participation, domestic violence etc., this umbrella term has attracted researchers, social scientists, activists and policymakers worldwide. Women empowerment is deeply aligned with the UN Sustainable Development Goal-5, focused on gender equality and empowering the women and girls. Even it supports ending poverty (SDG 1) and promoting good health (SDG 3). It is important to (...) help women in their quest to lead healthy life and become financially self-sustainable. There is no single solution to all the issues related to women empowerment and all the organisations explore and experiment their way out in their CSR projects and initiatives. This paper discusses a new framework for with the participation of management students in the women empowerment projects, along with the governments, corporate and workforce of non-government organisations. This paper presents a new model for future projects world over, which may be customised and further strengthened by the interested organisations. The outcomes of the initiative in the form of amplified impact of projects as well as employability of students have been discussed. (shrink)

This chapter examines how the cognitive science of religion (CSR) relates to naturalism, as both a methodological and a metaphysical principle. CSR is heir to a rich tradition of natural histories of religion that provide integrated causal accounts of religion, based on anthropological, historical, and psychological observations. Natural histories of religion traditionally had a strong antitheistic agenda. This in part explains why CSR is still regarded as a project that has mainly negative implications for the rationality of religious beliefs. The (...) question of whether CSR challenges religious beliefs nevertheless remains a subject of enduring debate. To approach this question, I examine how naturalness is developed as a concept in CSR, exploring McCauley's claim that religion is natural. I conclude that the naturalness of religion does not challenge the epistemic standing of religious beliefs. Notably, this is a result of CSR's self‐imposed methodological constraints, in particular its attempts to reduce religious phenomena to nonreligious cognitive dispositions. (shrink)

According to the Economic Survey of India, 2012–2013, the real estate sector contributed 5.9 % of the India’s total Gross Domestic Product in the Financial Year 2011–2012, while remaining the second largest employment generator after agriculture in India. The urban population in India is projected to touch 600 million by 2030, from 377 million in 2011, thereby fuelling a housing shortage of around 26 million. However, the perception of Construction industry, like other sectors of the economy, is that of creating (...) “human habitat in a manner generally focussed on profitability without consideration of its long-term impacts.” Under such circumstances, Tata Housing Development Company Limited, a closely held Public Limited Company under 99.86 % subsidiary of Tata Sons, is the first Indian real estate company to have reported the triple bottom-line Global Reporting Initiative G4 Sustainability Reporting Guidelines in its Sustainability Report FY 2013–2014. THDCL aims to volunteer its resources to the extent it can reasonably afford, to sustain the environment and to improve the quality of life of the people of the area in which it operates. This Situational Case Study, targeted towards management students and practitioners, and social and developmental workers in the areas of Corporate Governance, Strategic Management, Business Environment, Business Policy and Community Welfare, aims to identify the community engagement model of THDCL; analyse it in terms of its implementation and impact; and initiate discussion about the role of strategic partnerships under Corporate Social Responsibility in an emerging economy. This work may be used for developmental related workshops/training programmes for students and working professionals of innovation, CSR, sustainability, social and developmental sectors and shared, among others, in various Chambers of Commerce and Academic forums on the same. It is, however, not intended to serve as an endorsement, source of data or illustration of effective or ineffective management. Certain names and information could have been disguised for confidentiality. (shrink)

Cognitive science of religion (CSR) has increased influence in religious studies, the resistance of religious protectionists notwithstanding. CSR's most provocative work stresses the role of implicit cognition in explaining religious thought and conduct. Exhibiting explanatory pluralism, CSR seeks integrative accounts across the social, psychological, and brain sciences. CSR reflects prominent trends in the cognitive sciences generally. First, CSR is giving greater attention to the new tools and findings of cognitive neuroscience. Second, CSR researchers have done carefully designed, nonlaboratory studies of (...) experience, incorporating precise physiological measures, obtaining astonishing findings about the experiences of ritual participants and observers. Third, CSR theorists have advanced evolutionary hypotheses about religions from eight perspectives (cross-indexing three levels of selection with three mechanisms of selection). Cultural group selectionists headline credibility enhancing displays and Big Gods in the religious consolidation of large-scale societies. Other CSR researchers marshal counterevidence and advance alternative hypotheses. CSR findings are incompatible with the New Atheists’ projects on two fronts. (shrink)

Academic interest in corporate social responsibility (CSR) can be traced back to the 1930s. Since then an impressive body of empirical data and theory-building has been amassed, mainly located in the fields of management studies and business ethics. One of the most noteworthy recent conceptual contributions to the scholarship is Midttun’s (Corporate Governance 5(3):159–174, 2005 ) CSR-oriented embedded relational model of societal governance. It re-conceptualises the relationships between the state, business, and civil society. Other scholars (In Albareda et al. Corporate (...) Governance 6(4):386–400, 2006 ; Business Ethics: A European Review 17(4):347–363, 2008 ; Lozano et al., Governments and Corporate Social Responsibility, 2008 ) have recently successfully used the model as the basis for their analytical framework for researching CSR activities in a large number of western European countries. While this research offers valuable insights into how CSR is operationalised, it also suffers from a number of significant limitations. To develop a stronger analytical framework with which to explore CSR, this article draws more deeply on political science literature concerned with governance and public policy analysis. This represents the main purpose of this article. In addition, this article also addresses a second and more modest aim: to reflect on the ways in which relational governance-inspired frameworks could be adapted and applied to politico-economic systems where state-industry-third sector relations differ from those found in North America and Western Europe. Both lines of argument are illustrated using vignettes from a case study of the Evenkia Hydro-Electric Station building project in the Russian Federation. (shrink)

Corporate social responsibility (CSR) is a concept aimed to ensure that corporations conduct their business in an ethical manner by taking care of their environment and human resources in addition to their economic impact. Often times, CSR refers to the steps undertaken by a corporation to measure its efforts to improve the environment and social well‐being. One of the aspects of CSR pertains to the disclosure of emission information and carbon management strategy (CMS). Carbon Management refers to analyzing and focusing (...) on those areas within the corporation where cost reductions can be made via energy reductions, waste management, and reduced resource consumption. In this article, we examine the role of an effective CMS on the emission disclosure behavior of firms. We utilize the carbon disclosure project surveys to find that firms adopting an effective CMS are more likely to disclose the information about both direct and indirect emissions. (shrink)

The Higher Education and Employment strand of the Learning for Life project focused on exploring some of the values of 169 students and graduate employees (Arthur et al. 2009a , b ). A major theme suggested by participants, which arose naturally from the data and emerged from people’s accounts during in-depth interviews, involved the close relationship they felt existed between voluntary work and core values. It is this aspect of the project that is reported. There are several important and new (...) findings that will be highlighted, including: voluntary work as a dimension for the development of character, personal development and a venue for developing people’s skills (which universities and employers often seek in their processes of recruitment); the types of voluntary work conducted by students and graduate employees; the role of ethnic minorities; people’s moral motivations behind engaging in voluntary work; the rise of the gap year volunteer; and the link between voluntary work at university and Corporate Social Responsibility (CSR) in the working world. (shrink)

Multi-stakeholder initiatives involve actors from several spheres of society in collaborative arrangements to reach objectives typically related to sustainable development. In political CSR literature, these arrangements have been framed as improvements to transnational governance and as being somehow democratic. We draw on Mouffe’s works on agonistic pluralism to problematize the notion that consensus-led multi-stakeholder initiatives bring more democratic control on corporate power. We examine two initiatives which address two very different issue areas: the Roundtable on Sustainable Palm Oil and the (...) Bangladesh Accord on Fire and Building Safety. We map the different kinds of adversarial relations involved in connection with the issues meant to be governed by the two initiatives, and find those adversarial relations to take six main shapes, affecting the initiatives in different ways: competing regulatory initiatives; pressure-response relations within multi-stakeholder initiatives; pressure-response relations between NGOs and states through multi-stakeholder initiatives; collaboration and competition between multi-stakeholder initiatives and states; pressure-response relations between civil society actors and multi-stakeholder initiatives; and counter-hegemonic movements against multi-stakeholder initiatives as hegemonic projects. We conclude that multi-stakeholder initiatives cannot be democratic by themselves, and we argue that business and society researchers should not look at democracy or politics only internally to these initiatives, but rather study how issue areas are regulated through interactions between a variety of actors—both within and without the multi-stakeholder initiatives—who get to have a legitimate voice in this regulation. (shrink)

The aim of this paper is to shed some light on understanding why companies adopt environmentally responsible behavior and what impact this adoption has on their performance. This is an empirical study that focuses on the United Nations (UN) Global Compact (GC) initiative as a Corporate Social Responsibility (CSR) mechanism. A survey was conducted among GC participants, of which 29 responded. The survey relies on the anticipated and actual benefits noted by the participants in the GC. The results, while not (...) conclusive, indicate that companies have more than one reason for adopting environmentally responsible behavior and that ethical and economic reasons co-exist. In terms of performance, the impact of participation in the GC seems to be particularly high in securing network opportunities and improved corporate image. The results indicate that companies that have participated many years in the GC, have submitted the most projects and have attended the most GC meetings also regard their CSR involvement as having had a strong, positive influence on their market performance. GC participation does not result in significant cost advantages, but this does not seem to have been regarded as a goal anyway. Costs seem to be affected to a␣large extent by existence of in-house research and␣development and the capability of developing environmentally sound technologies. Overall, the company receives both ethical and economic benefits from joining the GC. (shrink)

According to the Green Paper presented by the European Commission in July 2001, corporate social responsibility (CSR) is a concept whereby companies integrate social and environmental concerns in their business operations and in their interaction with their stakeholders on a voluntary basis (Commission of the European Communities, 2001b, p. 6). On this basis, in 2002, the Italian Government, and especially the Italian Ministry of Welfare, launched an initiative called CSR-SC (social commitment) in order to foster the proactive social role of (...) Italian enterprises, with great attention on SME involvement. The technical partner of the Italian Ministry of Welfare for this initiative is Bocconi University. The goal of this contribution is to present the main results of CSR–SC research project developed by Bocconi University. The paper provides a detailed picture of the general scheme designed to carry out the research project and a review of the different methodologies used to support the solutions proposed. (shrink)

An increasing body of institutional research has examined organizations’ response to conflicting institutional logics, but few studies have looked into how cross-sector organizational actors experiencing institutional complexity strategize their response mechanisms to create value in the context of corporate social responsibility (CSR). We conduct a comparative case study of nine social partnerships between multinational companies (MNCs) and nonprofits in China. We identify a partnership logic among the value-creating partnerships where partners guided by an either/and mindset take joint ownership of the (...) social or sustainability issue/cause and integrate it into their core set of activities and goals. By contrast, the less successful partnerships guided by an either/or mindset pursue a substitution logic in which the issue and project are kept separate and marginalized from core activities and goals. We contribute to an understanding of the value creation of cross-sector social partnerships by revealing the institutional embeddedness of such partnerships and deriving a process model of collaborative value creation through institutional works in social partnerships. (shrink)

Controversies around large-scale development projects offer many cases and insights which may be analyzed through the lenses of corporate social (_ir_)responsibility (CS_I_R) and business ethics studies. In this paper, we confront the CSR narratives and strategies of _WeBuild_ (formerly known as _Salini Impregilo_), an Italian transnational construction company. Starting from the Global Atlas of Environmental Justice (EJAtlas), we collect evidence from NGOs, environmental justice organizations, journalists, scholars, and community leaders on socio-environmental injustices and controversies surrounding 38 large hydropower schemes (...) built by the corporation throughout the last century. As a counter-reporting exercise, we code (un)sustainability discourses from a plurality of sources, looking at their discrepancy under the critical lenses of post-normal science and political ecology, with environmental justice as a normative framework. Our results show how the mismatch of narratives can be interpreted by considering the voluntary, self-reporting, non-binding nature of CSR accounting performed by a corporation wishing to grow in a global competitive market. Contributing to critical perspectives on political CS(I)R, we question the reliability of current CSR mechanisms and instruments, calling for the inclusion of complexity dimensions in and a re-politicization of CS(I)R accounting and ethics. We argue that the fields of post-normal science and political ecology can contribute to these goals. (shrink)

This study explores corporate social responsibility (CSR) by conducting a cross-cultural analysis of communication of CSR activities in a total of 16 U.S. and European corporations. Drawing on previous research contrasting two major approaches to CSR initiatives, it was proposed that U.S. companies would tend to communicate about and justify CSR using economic or bottom-line terms and arguments whereas European companies would rely more heavily on language or theories of citizenship, corporate accountability, or moral commitment. Results supported this expectation of (...) difference, with some modification. Specifically, results indicated that EU companies do not value sustainability to the exclusion of financial elements, but instead project sustainability commitments in addition to financial commitments. Further, U.S.-based companies focused more heavily on financial justifications whereas EU-based companies incorporated both financial and sustainability elements in justifying their CSR activities. In addition, wide variance was found in both the prevalence and use of specific CSR-related terminology. Cross-cultural distinctions in this use create implications with regard to measurability and evidence of both strategic and bottom-line impact. Directions for further research are discussed. (shrink)

This article serves as an introduction to the collection of papers in this monographic issue on “What the European tradition can teach about Corporate Social Responsibility” and presents the rationale and the main hypotheses of the project. We maintain that corporate social responsibility (CSR) is an ethical concept, that the demands for socially responsible actions have been around since before the Industrial Revolution and that companies have responded to them, especially in Europe, and that the content of CSR has evolved (...) over time, depending on historical, cultural, political, and socio-economic drivers and particular conditions in different countries and also at different points in time. Therefore, there is not – and probably cannot be – a unique, precise definition of CSR: one global standard for CSR is unlikely. (shrink)

This research examines the possibility of developing a new corporate social responsibility (CSR) auditing system based on the analysis of current CSR literature and interviews conducted with a number of interested and knowledgeable stakeholders. This work attempts to create a framework for social responsibility auditing compatible with an existing commercially successful environmental audit system. The project is unusual in that it tackles the complex issue of CSR auditing with a scientific approach using Grounded Theory. On the evidence discovered to date (...) in the literature review and the interviews, CSR seems to be perceived by many as the social strand of sustainable development. However, there is far less agreement regarding its measurement. Both the literature review and the interview analysis indicate that developing an applied CSR auditing procedure will be a challenging task. This is principally due to the lack of formal study of this complex subject, which, despite the widespread debate it has engendered, still lacks a single and broadly accepted definition. The concepts developed from the findings of this research, together with the key factors identified in a literature review of CSR, were developed into a prospective CSR audit protocol. (shrink)