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- Jun Guo & Yang Yu (2022): CSR committees, politicians and CSR efforts
Purpose - The purpose of this paper is to study the relationships among the presence of corporate social responsibility (CSR) committee, politicians on CSR committee and CSR disclosure in 10-Ks using data from S&P 500 firms during 2005–2013. ... More importantly, they find that CSR committee members with working experiences as politicians play an important role to improve CSR disclosure. In the robustness tests, they find that CSR committee and the politicians on CSR committee are also associated with high KLD CSR score ratings. ... Originality/value - The authors find the presence of politicians on CSR committee is associated with CSR disclosure and CSR performance. That's new to the CSR governance literature and makes contributions to CSR disclosures and CSR committee expertise and skills.
RePEc:eme:arapps:ara-06-2021-0107 Save to MyIDEAS - Songmi Kim & Heejung Lee (2019): The Effect of CSR Fit and CSR Authenticity on the Brand Attitude
This study examined consumer evaluation of corporate social responsibility (CSR) activities with a focus on the authenticity and fit of CSR activities and analyzed the influence of consumers’ individual perception based on CSR involvement. ... The results showed that higher CSR fit has a positive effect on CSR authenticity and brand attitude. As a result of verifying the moderating effect of CSR involvement, the higher the CSR involvement is, the lower the impact of CSR fit on CSR authenticity. Therefore, consumers with high CSR involvement are less affected by CSR fit in evaluating the authenticity of CSR.
RePEc:gam:jsusta:v:12:y:2019:i:1:p:275-:d:303116 Save to MyIDEAS - Vijay Pereira & Shilpa Patel & Subhasis Ray & S. Siva Raju (2014): Shopping for CSR: An Indian Perspective of Implementing CSR in Retail
This chapter concerns an Indian perspective of implementing CSR in the retail sector. We argue that CSR is pervasive and hence the newly expanding Indian retail sector is not excluded when it comes to CSR practices. In fact we argue that there is a greater need for CSR practices in this sector when compared to other sectors, with multiple stakeholders being involved. ... However, we also provide current evidence that the traditional domestic retailers, mostly part of large Indian conglomerates in India, are practicing unique, traditional and indigenous CSR, but also state that these practices could either converge or diverge with the new foreign entrants in the sector.
RePEc:spr:sprchp:978-81-322-1653-7_7 Save to MyIDEAS - Dongho Yoo & Jieun Lee (2018): The Effects of Corporate Social Responsibility (CSR) Fit and CSR Consistency on Company Evaluation: The Role of CSR Support
Previous research suggests that the fit between a company and CSR activity is a key determinant of CSR success. ... However, although many companies undertake various CSR activities, there is no research examining the effect of consistency among various CSR activities. ... In this study, we examine CSR fit, consistency among various CSR activities (CSR consistency), and the degree of consumer support for CSR activities (CSR support). ... In addition, when CSR support is high, the effect of CSR fit and CSR consistency on company evaluations is insignificant. However, when consumer support for CSR activities is low, company evaluations are positive only when both CSR fit and CSR consistency are high.
RePEc:gam:jsusta:v:10:y:2018:i:8:p:2956-:d:164741 Save to MyIDEAS - Camélia Radu & Nadia Smaili (2022): Alignment Versus Monitoring: An Examination of the Effect of the CSR Committee and CSR-Linked Executive Compensation on CSR Performance
This study examines how the CSR committee and CSR-linked executive compensation jointly affect CSR performance as governance mechanisms. Prior studies provided mixed results on the CSR committee’s effect on CSR performance. We posit that a CSR committee has both a direct and an indirect positive effect on CSR performance, with CSR-linked compensation playing the role of mediator in the relationship. ... Our findings reveal that CSR-linked compensation mediates the CSR committee’s positive effect on performance, but the type of mediation depends on whether the performance is social or environmental.
RePEc:kap:jbuset:v:180:y:2022:i:1:d:10.1007_s10551-021-04904-2 Save to MyIDEAS - Lin, Yi-Ting & Liu, Nien-Chi & Lin, Ji-Wei (2022): Firms’ adoption of CSR initiatives and employees’ organizational commitment: Organizational CSR climate and employees’ CSR-induced attributions as mediators
Using a multilevel cognitive approach, this study elaborates how firms’ adoption of corporate social responsibility (CSR) initiatives influences employees’ organizational commitment. This study integrates both strategic human resource management (SHRM) and attribution theory to explain the cognitive process by which objective CSR initiatives work as social cues to initially shape a firm’s organizational CSR climate, which then affects individuals’ explanations of the motives behind CSR initiatives (i.e., CSR-induced attributions). Finally, employees’ CSR-induced attributions will influence employees’ organizational commitment. ... The results revealed that organizational CSR climate and employees’ CSR-induced intrinsic attribution could serially mediate the relationship between firms’ CSR adoption and employees’ organizational commitment.
RePEc:eee:jbrese:v:140:y:2022:i:c:p:626-637 Save to MyIDEAS - Żychlewicz Maja (2014): CSR as a Tool of Building the Competitiveness of Businesses
In this article, author analyzes the application of CSR as a tool of building the competitiveness of business. She assumes that corporate social responsibility (CSR) could be a useful tool in giving a competitive edge to an enterprise. The idea of CSR as a part of the tool creating the position of the company in the market is explored by the author. Besides, an attempt to define and comprehend CSR is undertaken. The author explains the necessary requirements that must be fulfilled for CSR to play the role of a useful tool for creating the competitive edge and spheres of activity for the individual, which should be taken into consideration while creating strategic CSR.
RePEc:vrs:founma:v:6:y:2014:i:1:p:79-88:n:6 Save to MyIDEAS - António Marques-Mendes & Maria João Santos (2016): Strategic CSR: an integrative model for analysis
Purpose - Based on an extensive review of the literature, the purpose of this paper is to propose an analytical model that enables the study of the corporate social responsibility (CSR)’s strategic orientation of companies through the analysis of: the different types of CSR integration into company strategies; the different levels of CSR strategic maturity; and the path necessary to be followed for a company to achieve its full development and correspondingly forecasting which initiatives hold the greatest contribution toward this end. Design/methodology/approach - This paper sets out a conceptual framework, which was drafted building on an extensive critical review of the literature seeking to incorporate the diverse contributions made by the existing CSR models and classifications. Findings - The analytical framework here proposed enables a wide reaching approach to analyzing strategic CSR, their underlying motivations and its core factors. It also extends to considering the different phases of maturity enabling the evaluation of the distinctive levels of CSR integration into the company strategy and the stage at which the company currently stands at on its determined path. ... Originality/value - This model of analysis generates the identification of the factors explaining the different levels of CSR integration into the company strategy and evaluating the level of maturity prevailing.
RePEc:eme:srjpps:v:12:y:2016:i:2:p:363-381 Save to MyIDEAS - Jintae Kim & Kangho Cho & Cheong K. Park (2019): Does CSR Assurance Affect the Relationship between CSR Performance and Financial Performance?
In this study, we investigate the effect of assurance service of corporate social responsibility (CSR) reports on the relationship between CSR performance and firms’ financial performance. Specifically, we question whether firms having their CSR performance assured to benefit from such assurance services. ... Using a sample of 5040 large U.S. companies, we find that the CSR performance is positively associated with the firms’ financial performance on average and that there is a significant effect of CSR assurance service on the relationship between CSR performance and firms’ financial performance. ... Our findings are consistent with the prior studies and support our argument with regard to the CSR assurance service. The findings have implications for firms considering CSR assurance and accounting professionals for their opportunities.
RePEc:gam:jsusta:v:11:y:2019:i:20:p:5682-:d:276539 Save to MyIDEAS - Archana Shukla & Laura Donovan & Subhasis Ray & S. Siva Raju (2014): Issues in Implementing CSR: An Indian Perspective
The implementation of Corporate Social Responsibility (CSR) has gained momentum in the past five years. The perspective and practices may differ for each company but there is a slow but sure movement among businesses from seeing CSR as philanthropic activities in the local communities to a more strategic and inclusive understanding of managing business impacts. This paper throws light on the recent trends, changes and challenges in CSR in India. It aims to examine government’s Promotion of the subject as well as highlight a few best practices identified during the judging and assessment process carried out for a national-level CSR award.
RePEc:spr:sprchp:978-81-322-1653-7_11 Save to MyIDEAS