Social Responsibility Journal 

Abstract: Purpose – The purpose of this paper is to examine the relationship between corporate governance characteristics, namely the board size, board independence, duality, audit committee, ten largest shareholders, managerial ownership, foreign ownership and government ownership and the extent of corporate social responsibility disclosure.Design/methodology/approach – The content analysis was used to extract the CSR disclosure items from annual report and companies' web sites. Then, a CSR disclosure index was constructed after combining CSR disclosure items disclosed both in annual reports and in companies' web sites. Hierarchical regression analysis was used to examine the relationship between the corporate social disclosures index and the independent variables, namely the board size, board independence, duality, audit committee, ten largest shareholders, managerial ownership, foreign ownership and government ownership after statistically controlling the effects of a firm's size and the profitability of the com...

Abstract: Purpose – The purpose of the paper is to examine the relationship between corporate social responsibility (CSR) and firm performance, taking into account firm value and financial accounting performance, in an emerging market – Brazil.Design/methodology/approach – Content analysis was conducted to extract data from two different sources, one relative to CSR data and another that provided financial data. CSR indexes and financial performance measures were calculated to allow the estimation of regression analysis conducted to examine the relationship between CSR and performance.Findings – The results indicate that CSR is value destroying in Brazil since a significant negative correlation between CSR and firm value was found. Additionally, a neutral relationship characterises the mutual effect between CSR and financial accounting performance.Originality/value – The study has examined the relationship between CSR and firm performance in a country where, as in most other non‐developed markets, such a relationsh...

Abstract: Purpose – For a long time, managing the relationship between business and society has been one of the main topics of academic and business literature. Porter and Kramer have proposed a new interpretation of this relationship based on the mutual dependence that exists between corporations and society. Trying to put into practice the shared value principle, for‐profit companies engaging in strategic CSR have chosen to implement new hybrid business models. These models include the social business model and the inclusive business model. The purpose of the paper is to understand which characteristics distinguish social and inclusive business models and what kind of benefits and risks (for companies and for communities) are connected to each model.Design/methodology/approach – In order to identify the features of the inclusive business and social business models and the benefits and risks associated with these models, ten case studies were analyzed. Analysis of the business models was based on a theoretical fra...

Abstract: Purpose – The purpose of this paper is to examine corporate social responsibility (CSR) reporting by banks in the developing economy of Bangladesh This paper also aims to examine the users' perceptions relating to CSR disclosures issuesDesign/methodology/approach – The study collected two types of data First the annual reports of 20 selected banking companies, which are listed in Dhaka Stock Exchange (DSE), were considered A questionnaire was also used to investigate the level of users' understanding and their perception of CSR reportingFindings – The principal findings are twofold: first, the study shows that the selected banking companies did some (albeit little) CSR reporting on a voluntary basis Second, that the user groups are in favor of CSR reporting, and would like to see more disclosure The current disclosures by the selected banks, however, are not ample at all to measure the social responsiveness of the organizationsOriginality/value – The paper provides useful informaiton on users' per

Abstract: Purpose – The concept of corporate social responsibility (CSR) has a long history associated with how it impacts on organizations' behavior. In order to understand CSR's impact on organization behavior, therefore, it is necessary to comprehend its progression. Subsequently, the purpose of this paper is to trace the conceptual evolution of CSR.Design/methodology/approach – The paper reviews the literature and adopts a chronological structure organized on a decade‐by‐decade basis. The results demonstrated that CSR research has changed constantly during the last 60 years.Findings – In the 1950s the primary focus was on businesses' responsibilities to society and doing good deeds for society. In the 1960s key events, people and ideas were instrumental in characterizing the social changes ushered in during this decade. In the 1970s business managers applied the traditional management functions when dealing with CSR issues, while, in the 1980s, business and social interest came closer and firms became more resp...