Abstract Research has shown that implementation of corporate social responsibility (CSR) practice represents a considerable challenge for small and medium-sized enterprises (SMEs). This research conceptualises the dimensions and contingencies of CSR in SME supply chains. Drawing on institutional theory and stakeholder theory, we investigated the degree of importance and implementation of ...Read more >>

Abstract Recently, the trend toward sustainable development has led to different categories of sustainability-oriented innovations (SOIs). Even though each SOI category could play an important role in enhancing sustainability performance (SP), which covers economic, environmental, and social dimensions, developing SOIs is a difficult task for small and medium enterprises (SMEs) as ...Read more >>

Abstract We study how corporate social responsibility relates to investors, firms, and shareholder proposals. We examine shareholder proposals on environmental, social, and governance issues at the annual general meeting of shareholders with US Fortune 250 firms during 2011–2014. We find that the probability of receiving shareholder proposals on environmental issues is ...Read more >>

Abstract This paper examines the impact of environmental, social, governance (ESG) and sustainability initiatives on stock value of listed companies in Hong Kong. Event methodology is used to examine whether the market responses significantly to the implementation of these initiatives. Our result shows that the market reacts more positively to ESG ...Read more >>

Abstract Through two representative surveys – one in Beijing the other in Hong Kong – this research empirically examines the culturally relevant dimensions of corporate social responsibility (CSR) communication in the context of China and investigates what Chinese consumers expect for CSR communication such as communication content, media channels, and sources. ...Read more >>

Abstract The purpose of this paper is to analyze the consumer–corporate social responsibility (CSR) relationship by studying the influence of two cultural values – collectivism and masculinity –on the formation of CSR perceptions. A model is proposed which explains the effect of the cultural values on motivational attributions and consumer perceptions ...Read more >>

Abstract The relationships between sustainable behavior, firm reputation, and economic performance are significant issues that continue to become more important. Corporate reputation has important implications for economic performance while corporate social responsibility engagement is considered a key determinant of reputation. The aim of this study is to empirically test such relationships ...Read more >>

Abstract Multinational corporations (MNCs) are facing increasing pressure on two fronts – the demand for more transparency and disclosure and the need to implement good corporate governance practices. This paper develops several testable hypotheses that address these issues based on agency theory and stakeholder management approach arguments. As such, the relationship ...Read more >>

Abstract A growing number of companies focus not just on generating economic value but on expanding their perspective, including social, human, and environmental aspects. Historically, companies mainly included corporate social responsibility (CSR) in their activities in economically promising times. But can CSR be applied in economically difficult times, too, as a ...Read more >>

Abstract Corporate social responsibility (CSR) water disclosures vary in content, leading to concern about the quality and extent of such disclosures. This paper employs formal concept analysis (FCA) to examine water reporting of selected companies in the US food and beverage industry that have followed the water guidelines set forth by ...Read more >>

Abstract Stakeholder engagement (SE) is recognized as a key process to align firm and stakeholder interests and to identify material content for sustainability reporting (SR). Research on SE quality in an SR context has, however, been largely neglected. This paper investigates the current state and quality of SE within SR within ...Read more >>

Abstract This study examines the influence of the institutional framework of European countries: more specifically coordinated market economies and liberal market economies on the earnings management and corporate social performance nexus. Employing econometric models impervious to endogeneity, our results show that socially responsible firms (particularly those with high governance scores) in ...Read more >>

Abstract Global environmental issues have changed over time. For a company to survive, it is necessary to attract enough customers to generate profitability and because of high uncertainty in the environment, it requires a more rapid response to the needs of customers. Changing competitive conditions and increasing levels of environmental complexity ...Read more >>

Abstract Corporate social responsibility (CSR) is believed to improve a company's reputation. However, CSR may also put reputation at risk by making the company a more attractive target for activists' campaigns. We test this effect on a sample of 1355 European small and medium-sized enterprises (SMEs). We find that CSR increases ...Read more >>

Abstract This study adds clarity to inconclusive results in previous literature about the link between board characteristics and the level of social responsibility performance by using fuzzy set qualitative comparative analysis. Specifically, we propose a new holistic framework based on the complexity theory. From a sample of 471 non-financial companies from ...Read more >>

Abstract Addressing a global key sector area – the high technology manufacturing sector – we examine if there is truly a benefit of corporate social disclosure to the bottom line of organizations within this sector and if stakeholders should devote more attention to this strategic topic. Accordingly, we assess the potential ...Read more >>

Abstract Most research on corporate social responsibility (CSR) disclosure and stakeholder engagement with sustainable development has focused on the internal factors of corporations, leaving aside the characteristics of the institutional, cultural, and economic context of the country where corporations operate. The purpose of this study is to investigate the influence of ...Read more >>

Abstract Business may be in the best position to address the world's environmental problems. However, firms are still struggling with the how and when of their sustainability strategies. The goal of this case study is to uncover bridges and barriers to incorporating environmental issues into business strategy. We collect semi-structured depth ...Read more >>

Abstract This study examines the impact of stakeholder engagement in the form of controlling shareholders on the corporate social responsibility (CSR) performance of firms using data from 25 countries. The results show that there is a positive relation between state-controlled ownership and the CSR performance of firms, whereas the other types ...Read more >>

Abstract A quantitative and qualitative analysis of the extant literature about corporate social responsibility in the apparel industry found that perspectives and research traditions are underdeveloped and fragmented. Articles (n = 73) were found in 41 different journals that spanned an array of disciplines with the majority of journals publishing fewer ...Read more >>

Abstract The aim of this study is to analyse the possible relationship between integrated information disclosure and the degree of information asymmetry. Additionally, we analyse this relationship in firms characterised by higher/lower financial reporting quality and those located in environments defined by strong/weak investor protection. The initial results obtained after applying ...Read more >>

Abstract Eco-innovations of corporations are seen to contribute to the mitigation of negative impacts on the natural environment. However, despite environmental gains, some eco-innovations fail in the marketplace while others succeed. We propose a framework that reflects the connection between eco-innovations and their social license to operate. Corporations can increase the ...Read more >>

Abstract A growing body of empirical evidence suggests a positive link between boardroom gender diversity and corporate social responsibility (CSR) performance in developed economy firms. However, there is a paucity of evidence regarding whether this relationship holds true for developing economy firms. Relying on stakeholder and institutional theory, this study examines ...Read more >>

Abstract The moral responsibility theory of corporate sustainability argues that the extent of corporations' commitment toward sustainable development depends on how they perceive sustainability within the moral spectrum – from perfect to imperfect duties. This study assessed consumers' perceptions toward corporate sustainability and whether the moral spectrum toward corporate sustainability exists. ...Read more >>

Abstract Based on a survey and content analysis of 76 empirical research articles, this article reviews the factors driving Corporate Social Responsibility (CSR) disclosure in both developed and developing countries. We find that firm characteristics such as company size, industry sector, profitability, and corporate governance mechanisms predominantly appear to drive the ...Read more >>

Abstract Prior studies on corporate social responsibility (CSR) and innovation suggest either a competing or a complementary relationship between CSR and spending on research and development (R&D) activities. In this study, we unravel this puzzle by theorizing an inverted U-shaped relationship between CSR in general and corporate philanthropy (CP) in particular, ...Read more >>

Abstract Implementation of Product Stewardship Strategy (PSS) requires integration of ‘voices of stakeholders' in business decisions to create ‘differentiation' in the market place. Considering that absorptive capability (AC) is a critical aspect of organizational learning, it may deliver dynamic integration of stakeholder's expectations and know-how in decision making. This paper attempts ...Read more >>

Abstract Different studies carried out to date in the corporate social responsibility (CSR) field have focused on analysing certain explanatory factors of CSR reporting in different countries or individual factors, such as firm size, activity sector, good corporate governance, economic and financial profitability, and the cost of equity capital, among others. ...Read more >>

Abstract Business scandals, environmental disasters, and the growing attention to malnutrition and starvation around the world, are emphasizing the criticism toward capitalism and the way business is approached. Corporate social responsibility (CSR) and sustainability theories are becoming understated, as Porter and Kramer's emerging concept of Creating Shared Value (CSV) has argued. ...Read more >>

Abstract This study aims to analyze whether specific corporate social responsibility +CSR) training in sustainable development can boost the potential impact of CSR on shareholder value (i.e., corporate reputation, brand image, and financial value) for small and medium enterprises (SMEs). We also aim to determine the main implications from an educational ...Read more >>