Showing papers in "Social Responsibility Journal in 2021"

Abstract: This study aims to explain how socially responsible investing (SRI) has evolved in the past few decades and sheds light on its latest developments. It describes different forms of SRI in the financial markets, and deliberates on the rationale for the utilization of positive and negative screenings of listed businesses and public organizations.,A comprehensive literature review suggests that the providers of financial capital are increasingly allocating funds toward positive impact and sustainable investments. Therefore, this descriptive paper provides a factual summary of the proliferation of SRI products in financial markets. Afterwards, it presents the opportunities and challenges facing the stakeholders of SRI.,This research presents a historic overview on the growth of SRI products in the financial services industry. It clarifies that the market for responsible investing has recently led to an increase in a number of stakeholders, including contractors, non-governmental organizations and research firms who are involved in the scrutinization of the businesses’ environmental, social and governance (ESG) behaviors.,This discursive contribution raises awareness on the screenings of positive impact and sustainable investments. The researcher contends that today’s socially responsible investors are increasingly analyzing the businesses’ non-financial performance, including their ESG credentials. In conclusion, this paper puts forward future research avenues in this promising field of study.

Abstract: Unsustainable fashion consumption and wasteful practices have recently garnered attention in practice and academia; however, research in this field is limited. This study is based upon an extensive review of the literature and aims to fill this gap by providing an in-depth understanding of various drivers and actors operating in the closed-loop fashion value chain. The purpose of this study is to develop a framework of transformation from the linear economy (LE) to the circular economy (CE) for the fashion industry based on “transition theory.”,This study is conducted in two phases. In Phase 1, a bibliographic compilation on the given subject is done. In Phase 2, data about the case company is collected through trade media and semi-structured interviews with the founder and the designers.,The study found that key drivers for the closed-loop fashion value chain are collaboration with partners, innovation, waste management system, customer connect and changing utilization patterns. Based on the extensive literature review and analysis of the case study, it can be concluded that to incorporate CE principles, namely, reduce, repair, reuse and recycle into current business models, redefining existing value propositions and transforming various business model elements is essential.,A three-level (discrete level, aggregator level and the peripheral level) framework is developed that can help the fashion industry in transition from LE to CE. This study will help fashion houses to understand how they can work in tandem with various stakeholders to develop sustainable business models.,This paper contributes to research by advancing the understanding of how to further develop and redesign an innovative business model framework for the circular fashion value chain. A three-level framework is developed that can be used for transition from LE to CE, especially in the fashion industry. This study is one of the first research that has tried to analyze the Indian case company for CE practices in fashion.

Abstract: The purpose of this study is to develop a theoretical framework of consumers’ purchase intention of energy efficient home appliances.,Non-probability quota based on age and education and purposive sampling technique have been used to assess data collected by a questionnaire survey.,The findings of the study reveal that consumers’ knowledge of eco-labels, environmental concern and perceived consumer effectiveness are the important predictors of purchase intention. However, the positive relationship between green trust and products’ functional value was found insignificant. It is believed that consumers’ are skeptical about products’ functional benefits.,Although this study has presented a holistic approach to assess consumer purchase intention for energy-efficient home appliances, there are some limitations of the current study. First, this study has focused on consumer intention to purchase energy-efficient home appliances rather than actual purchase of appliances. Ajzen (1991) argued that intention is the accurate and immediate measure of actual, but gaps exist between intention and the actual behavior of the consumers (Ajzen and Fishbein, 1980). Consumers’ intentions may not always result in actual behavior. Thus, to expand research applicability, researchers should include actual behavior of consumers by conducting interviews or collecting data from the same consumers after an interval of three to six months. Second, the study has focused on consumers’ psychographic variables, there may be many other factors such as technological variables, government and pressure group influence and media impact on consumer intention to purchase energy-efficient home appliances. Future studies can integrate the impact of these potential variables on consumer purchase intention of energy-efficient home appliances with the same model. The third limitation is related to the methodology of this study, the quantitative method has been used in this study. Future studies may use qualitative and mixed methods to better understand consumers’ inclination of purchase intention of energy-efficient home appliances in Pakistan. Besides, a qualitative study will be helpful to explore new variables that are essential in the decision-making of consumers for the purchase of energy-efficient home appliances in Pakistan. Pakistan is a developing country where the majority of the people are belonging to the middle-class; there may be many other important factors that affect consumers’ purchase intention of energy-efficient home appliances. Therefore, an in-depth qualitative study would be helpful to explore those variables in the context of a developing country.,Energy consumption has posed serious threats to the sustainability of the environment and endangered the lives of many species across the globe. Environmental degradation due to unsustainable consumptions has provided ample opportunities to the marketers that led to the development of sustainable products such as energy-efficient home appliances. In this study, the antecedent of purchase intention of energy-efficient appliances includes attitude, functional values, perceived consumer effectiveness, consumers’ knowledge of eco-labels, environmental concern and green trust. Although researchers have extended TBP to predict consumers’ purchase intention of energy-efficient appliances, studies lack to provide a holistic view from consumers’ perspective. Consumers’ concern for the safety of the environment depicts consumers tendency to purchase environmentally friendly products and promote less hazardous products. Marketers should incorporate environmentally friendly benefits to the product that serve to attract maximum consumers and maintain harmony with the environment. Consumers’ knowledge of eco-labels, green trust and functional values are a vital construct that needs focus in term of the energy-efficient appliances purchase decision. Eco-labels are one of the emerging marketing tools that serve to guide consumers related to products environmentally friendly attributes and contribute to the acceptability of products. Marketers can use eco-labels to differentiate green products from conventional and establishes consumers’ trust in product performance.,This study is relevant to energy-efficient home appliances. Systematic literature of previous studies suggested the need to conduct and examine the antecedents of energy-efficient home appliances in developing markets. This research highlights that perceived consumer effectiveness is the most influencing factor affecting intention. The implications of this study would be helpful in understanding consumers’ behavior toward the purchase of green products in developing markets.

Abstract: Purpose –The purpose of this paper is to critically examine the multinational oil companies (MOCs) corporate social responsibility (CSR) initiatives in Nigeria. Its special focus is to investigate the impact of the global memorandum of understanding (GMoU) on irregular migration urge of rural youths in the oil producing communities. Design/methodology/approach – This paper adopts a survey research technique, aimed at gathering information from a representative sample of the population, as it is essentially cross-sectional, describing and interpreting the current situation. A total of 2100 households were sampled across the Niger Delta region of Nigeria. Findings – The results from the use of a combined propensity score matching and logit model indicate that GMoU model has made significant impact in dissuading young people from irregular migration drive. Practical implications – This implies that if the MOCs increase the CSR intervention on young development initiatives that focus on creation of jobs and provision of financial and other resources that support local entrepreneurs, the push factors that compel youth irregular migration in sub-Saharan Africa would be deterred. Social implications – The fight against irregular migration of African youths and subsequent demise by sea, deserts and along the Mediterranean route can only succeed if cluster development boards (CDBs) of GMoUs are able to draw on young people to participate fully in the CSR intervention plans and programmes. Originality/value – This research adds to the literature on multinational enterprises’ CSR initiatives in sub-Saharan Africa and rationale for demands for social projects by host communities. It concludes that business has an obligation to help in solving problems of public concern.

Abstract: This study aims to uncover the underlying multiple intervening mechanisms between corporate social responsibility (CSR) and customer loyalty. Social identity and social exchange theories offer the ground for prediction that the primary outcomes of CSR initiatives are customer–company (C–C) identification and customer trust, which in turn affect customer loyalty. Also, the differential effect of CSR behaviors toward specific stakeholder groups on customer attitudes and behaviors are examined.,Data were collected from 333 customers of telecommunication companies in Greece. Structural equation modeling was used to test the postulated relationships.,The findings demonstrate that both C–C identification and customer trust intervene in the relationship between customer perceptions of CSR and customer loyalty; however, the identification mechanism is stronger than the trust mechanism in building customer loyalty while C–C identification seems to drive customer trust. Moreover, out of the three CSR components (customers, employees, and society/environment) that were considered as relevant to customers and were investigated, customer-centric activities were found to be the stronger predictor of both C–C identification and customer trust. Also, CSR toward society/environment was found to positively influence C–C identification.,The findings of this research can assist practitioners in effectively conceptualizing CSR image from a customers’ point of view and designing their company’s CSR and communication strategies to boost positive customer responses and strong long-term relationships.,The current study provides further insights into the complex relationship between CSR and customer responses and the impact that different CSR activities may have on customers.

Abstract: This study aims to point out the importance and the relevance of sustainability issues and the need for their enhancement in the contemporary model of corporate social responsibility (CSR) as the top priority for business entities. Furthermore, it also highlights ways to enhance sustainability in the contemporary CSR model in the fast fashion industry of developing countries.,Literature review has been extensively done through available databases, including ProQuest and ScienceDirect.,This study delivers a full insight into the current state of research on the CSR model and sustainability in developing countries. The prevalent corporate environmental sustainability practices of global apparel brands are identified to propose ways to enhance sustainability in the contemporary CSR model.,The growth of fast fashion industry brings the risks of unsustainability to developing countries. Thus, it is a must for the garment and textile companies to enhance a sustainable CSR model through promoting sustainable leadership and integrating corporate culture.,To the best of author’s knowledge, this study is the first to emphasise the role of sustainable leadership in promoting a sustainable CSR model in the fast fashion industry of developing countries.

Abstract: The purpose of this paper is to examine corporate social responsibility (CSR) and its effect on small and medium enterprises’ (SMEs) innovation capability and financial performance from the perspective of a developing country. It also aims to explore the role of innovation capability as a mediating factor in the linkage between CSR and SMEs’ financial performance.,A questionnaire was distributed among managers/owners of the sampled companies. Using a data set of 402 Eritrean firms and partial least squares structural equation modeling, direct and mediating effects were tested.,The result reveals that CSR has a positive and significant effect on the financial performance and innovation capability of SEMs. Besides, innovation capability has a positive and significant effect on the business performance of SMEs. The result also supports a partial mediation effect of innovation capability on the association between CSR and firm performance.,The findings from this research could enhance the awareness of the entrepreneurs, researchers and policymakers on CSR-SMEs’ relationship and help understand the importance of CSR as a crucial driver mechanism for companies to become more innovative and competitive.,By empirically examining the relationship between CSR, innovation capability and performance in SMEs, this study contributes to the ongoing scholarly discussion on the linkage between CSR and financial performance. Also, to the best of the authors’ knowledge, no other study investigated the mediating role of innovation capability on the link between CSR activities and firms’ financial performance in SMEs from a developing country perspective, making substantial contributions to research in terms of theory, practice and policy.

Abstract: This study provides thresholds of inequality that should not be exceeded if gender inclusive education is to enhance gender inclusive formal economic participation in sub-Saharan Africa. The empirical evidence is based on the Generalised Method of Moments and data from 42 countries during the period 2004-2014. The following findings are established. First, inclusive tertiary education unconditionally promotes gender economic inclusion while the interaction between tertiary education and inequality is unfavourable to gender economic inclusion. Second, a Gini coefficient that nullifies the positive incidence of inclusive tertiary education on female labour force participation is 0.562. Second, the Gini coefficient and the Palma ratio that crowd-out the negative unconditional effects of inclusive tertiary education on female unemployment are 0.547 and 6.118, respectively. Third, a 0.578 Gini coefficient, a 0.680 Atkinson index and a 6.557 Palma ratio are critical masses that wipe-out the positive unconditional effects of inclusive tertiary education on female employment. Findings associated with lower levels of education are not significant. As the main policy implication, income inequality should not be tolerated above the established thresholds in order for gender inclusive education to promote gender inclusive formal economic participation. Other implications are discussed in the light of Sustainable Development Goals. This research complements the existing literature by providing inequality thresholds that should not be exceeded in order for gender inclusive education to promote the involvement of women in the formal economic sector.

Abstract: This paper aims to examine the level of disclosure on content elements of integrated reporting (IR) in Scotland, Northern Ireland and Wales higher education institutions (HEIs). The authors suggest that integrated thinking is an internal process that organizations can follow to increase the level of disclosure on IR that can be used as an effective mechanism to enhance accountability with stakeholders.,International Integrated Reporting Council (IIRC) guidelines and content analysis are used to analyze IR content elements in HEI reports from 2014-2016.,The results indicate a significant increase in the trend and extent of IR content elements. The HEI-specific characteristics examined, such as establishment of HEI; adoption of IR framework and governing board size are all statistically and positively associated with IR content elements disclosure. This paper introduces signalling theory to explore the idea that appropriate communication via integrated thinking can close the gap between the organization and its stakeholders via increased level of disclosure on IR content elements.,The results will assist policymakers and regulators to assess the benefits of voluntary implementation of IR at HEIs and evaluate possible mandatory implementation of IIRC guidelines. Second, the findings can assist managers of institutions interested in implementing IR.,This study recommends universities to explicitly address IR issues in reporting, as this will increase their impact as leaders of educational thought in addition to their roles as partners, advisors, counselors and assessors.,This study explores whether HEIs in Scotland, Northern Ireland and Wales provide disclosure on IIRC content elements as a reflection of integrated thinking and whether the connectivity and interdependence between different departments will help to signal to stakeholders how HEIs create value for society.

Abstract: Purpose: This study aims to understand whether board diversity has a direct effect on “corporate social responsibility (CSR)” performance of companies or not. In addition, this study also aims to examine the moderation effect of age and education level of female board members on the relationship between board gender diversity and CSR performance. Design/methodology/approach: A “corporate social performance (CSP)” measurement instrument was designed to conduct a content analysis that analyzes the CSR disclosure in the annual reports of Turkish companies listed on the “500 biggest Turkish companies” report of “Istanbul Chamber of Industry (ISO)” in 2015. The data coming from content analysis of 117 company reports were analyzed by using hierarchical regression analysis. Findings: Despite of supporting the increase in CSR performance when there is a greater presence of independent board members in an organization, evidence supports that ratios of female and foreign board members do not have any significant effect on CSR performance. Originality/value: The study contributes to previous literature on board diversity and CSR performance as follows. First, this paper contributes to previous literature by examining and testing independent, female and foreign board members as a new antecedent of CSR performance in research on Turkey; second, by examining a sample of the “500 biggest Turkish companies” and providing some tips about both Turkey and other developing countries; third, by reopening the debate about the positive impact of a greater presence of independent directors on board on CSR performance and the non-effect of female and foreign board members. Finally, it also offers a partially new CSP measurement instrument based on content analysis.

Abstract: This paper aims to examine the association of corporate social responsibility (CSR), family ownership and earnings management.,The authors specifically examine mining companies listed in Indonesia Stock Exchange during 2012-2014. Total observations are 105 firm-years. Research data are collected from sustainability reports, annual reports and annual financial statements. Data are analysed using panel data regression.,The evidence suggests a negative association between corporate social responsibility disclosures (CSRDs) and earnings management. The authors also examine the direct and moderating role of family ownership. The authors find a positive association between family ownership and earnings management. In addition, family ownership strengthens the negative association between CSR and earnings management.,This research only examines mining companies listed in Indonesia Stock Exchange, which limit the generalisation of the results.,The results should useful for: investors wishing to use the level of CSRD as an indicator of firm ethics, especially in relation to family-owned firms; capital-market regulators wishing to improve market transparency by introducing requirements to encourage more CSRD; and other users of financial statements, especially financial analysts to consider ownership structure, specifically family ownership.,Previous studies have mainly focussed on companies in the USA. This paper adds to the body of knowledge regarding whether the positive relationship between family ownership and CSR is also present outside the USA, especially in emerging countries. Further, this study examines the effect of family ownership on the association of CSR and earnings management, which rarely examined in previous studies.

Abstract: The purpose of this study is to examine the effect of public governance and economic growth on corporate social responsibility (CSR) performance in Egypt, Morocco, Mauritius, Nigeria and South Africa. It also assesses the trend of CSR performance in these countries over time.,The study is based on a sample of five countries in Africa for the period 2012-2017. The multivariate regression model was used in testing the research questions/hypotheses. Robustness tests were performed to provide evidence to strengthen the findings of the study.,Findings suggest that both good governance and economic growth are significantly positively associated with CSR performance. However, while good governance has a relatively substantial effect size, economic growth has a small effect size. Overall, both variables have a considerably low confidence interval ratio and therefore stand a good chance of holding up in future research.,The analysis is limited to within-country effects, thereby forgoing the opportunity to explain between-countries effects. Second, the sample size is relatively small because of the limitation of data availability on CSR in Africa; hence, population generalization is not intended but theory generalization.,Findings have implications for studies on CSR performance in Africa that fail to consider the socio-political and socio-economic level of development as contextual variables in the research design.,Prior studies on CSR have focused majorly on CSR performance–corporate financial performance relationship. Furthermore, there are several calls in the literature for research for a new direction on CSR in the context of developing countries, especially Africa. This paper responds to these literature gaps.

Abstract: The purpose of this paper is to develop a conceptual model based on an integrative approach to better understand voluntary pro-environmental behavior of employees.,The paper reviews theoretical approaches and uses an integrative perspective to develop a model to try to understand voluntary pro-environmental behavior in the workplace.,The authors developed a conceptual model of voluntary pro-environmental behavior of employees with four main variables: attitude, perceived behavioral control, personal norms and perceived corporate social responsibility. The authors also suggest that habit may have a moderating effect, which has been neglected in previous studies.,Recognition of the importance of voluntary pro-environmental behavior of employees could enable organizations to develop more strategies and polices that strengthen their formal corporate social responsibility programs.,Business owners and decision makers who are helping to promote voluntary behavior will contribute to institutions’ environmental performance, saving natural resources and promoting pro-environmental practices.,The proposed model will offer future studies a holistic understanding of the factors that predict voluntary pro-environmental behavior of employees and the extent to which this behavior depends on organizational motivators.

Abstract: This paper aims to contribute a new way to carry out outcome mapping (OM) for corporate social responsibility (CSR) projects based on three elements: the lifecycle of the CSR project, its stakeholders and sustainability outcomes. To develop this new OM, CSR projects in the mining industry are analyzed to discover their economic, environment and societal impacts.,A multiple-case study approach is used. Data were collected through direct observations and documents, and complementary attitudinal feedback was also obtained from interviews with community, government and industry leaders.,Mapping the CSR project lifecycle, stakeholders and sustainability outcomes simultaneously generate a better approximation of the real impact of the projects that are analyzed. Each stage of the lifecycle reveals new sustainability outcomes for each stakeholder.,This paper provides a new approach to OM and therefore provides a new way to assess CSR projects.

Abstract: Purpose: The purpose of this paper is threefold: first, to examine the effects of perceived corporate social responsibility (CSR) on service quality, satisfaction and repurchase intention; second, to investigate the mediating (unique and serial) effects of service quality and satisfaction; and third, to determine the moderating effects of consumer rights awareness (CRA) on the relationship between perceived CSR and consumer responses. Design/methodology/approach: Survey data was collected from a sample of 604 customers of the 4 major mobile telecommunications companies in Nigeria. The partial least squares structural equation modeling approach was used to test the hypothesized model. Findings: Research findings indicate that perceived CSR has direct and positive effects on service quality, satisfaction and repurchase intention. Also, service quality and satisfaction mediates (uniquely and in sequence) the effect of perceived CSR on repurchase intention. In addition, CRA moderates perceived CSR’s effect on service quality perceptions and repurchase intention. Practical implications: The findings confirm the complementary relationships between CSR, service quality and satisfaction in influencing consumers’ repurchase intention. Managers should imbibe CSR as an intangible attribute that complements high-quality services, leading to enhanced customer satisfaction and repurchase intentions. The findings also suggest that CRA enhances perceived CSR’s effect on service quality perceptions and repurchase intentions. Thus, managers should take proactive steps to inform consumers of their rights, and also show efforts at protecting the same. Originality/value: This study has overcome the limitation observed in previous studies by testing the sequential mediating effects of service quality and customer satisfaction in the perceived CSR–consumer response relationships. Also, this study represents a pioneering effort at empirically confirming the role of CRA in enhancing perceived CSR’s influence on consumer responses. In addition, the findings also provide insights on the impact of CSR on consumer behavior from a developing country’s perspective.

Abstract: This review aims to identify the determinants of voluntary disclosure of corporate social performance (CSP) and to analyze and consolidate previous quantitative studies to identify the theoretical perspectives and the variables used in measuring the determinants of CSP disclosure (CSP-D).,A literature review of articles published from 1987 to 2015 was conducted using the three databases, Ebsco, ISI and Jstor, with CSP-D as the dependent variable. The goal was to identify the theoretical perspectives underlying the studies and the independent variables.,The literature revealed a set of variables and their general measures, but the consensus confirmed that there was no single explanation for what determined CSP-D. The published theories that support a relationship between CSP-D and its determinants are legitimacy, institutional, stakeholder, agency and voluntary disclosure theory.,The results allowed us to identify the perspectives underlying the major theories and disclosed a set of factors considered by the literature as the ones that influence CSP-D. This information will be useful for researchers interested in developing their own studies on CSP-D because it presents the evolution of CSP-D factors over time and organizes the findings of multiple studies developed since the emergence of the theme.

Abstract: This paper aims to establish whether Jaiz Bank Nigeria, Plc (JBNP) adopts the corporate social responsibility (CSR) practice and disclosure of Islami Bank Bangladesh (IBBL) as the latter provided managerial and technical assistance to the former.,The data were extracted from the annual reports and accounts of the banks from 2013 to 2017.,The study established that over the period, IBBL had clearly disclosed sector-wise CSR expenditures and the number of beneficiaries, such as humanitarian and disaster relief, education, health and environment, among others, for the welfare of the poor and the needy in the country. However, the CSR practice and disclosure of IBBL have not yet been adopted by JBNP. It only discharges CSR activities through its foundation called Jaiz Foundation, with unlawful income based on the doctrine of necessity, as approved by the Financial Regulation Advisory Council of Experts (FRACE) of the Central Bank of Nigeria (CBN). Further, the total amount to expend for CSR activities is located in the statement of sources and uses of charity funds.,The study covered only two Islamic Banks. Besides, only CSR aspects for the community service and development over five years were examined.,It is suggested that JBNP should adopt the CSR practice and disclosure of IBBL for the welfare of the poor and the needy in Nigeria.,Adopting the IBBL CSR practice and disclosure by JBNP would contribute to the minimization of the incidence of poverty in Nigeria.,This study, to the best knowledge of the researchers, is among the few of its kind that deeply evaluated the CSR expenditure of Islamic banks solely for the welfare of the poor and the needy of the society.

Abstract: The purpose of this paper is to critically review the existing literature on corporate social responsibility (CSR) to develop a framework to analyse the impact of CSR on employee commitment to the organisation.,Using the scoping review, this paper reviewed the published articles on CSR and employee commitment and how CSR and employee commitment were defined, theoretically supported and conceptualised for a comprehensive understanding of current and future research directions in the field.,This paper presents a framework developed through the analysis of existing literature on the impact of CSR) on employee commitment to the organisation. This framework aims to explore the impact of internal CSR and external CSR on employee commitment while using the contractual position of employees as an intervening variable.,During a time where employee attraction and retention is widely discussed as a competitive advantage, this framework could be used by any industry, especially those with high staff turnover such as mining. The researchers propose to use this framework to explore how perception towards external CSR (directed towards external stakeholders) and perception towards internal CSR (directed towards the own employees) can influence organisational identification and commitment levels. To address several gaps in the literature, this model is based on the Maslow’s Hierarchy of Needs and Social-Identity Theory.

Abstract: The purpose of this paper is to analyze the perception of professors, students, administrative staff and academic directors about social responsibility in four universities of Rio Grande do Norte (RN) – Brazil.,The research was carried out in four universities in RN, Brazil. A survey was conducted with 1,318 students, 118 members of the administrative team, 104 professors and 29 academic directors, to whom a Likert-type questionnaire was applied, with 65 items allocated in seven dimensions as follows: organizational governance, human rights, work practices, environment, legal practices, consumer issues and community involvement and development. Exploratory factorial analysis and Cronbach’s alpha were the statistics used to analyze the data.,The research showed difficulties in assessing social responsibility aspects because of the lack of discussion and little socialization and debate of the data. Concerning everyday issues such as student service, environment issues, working conditions and local development is an exception because they have explicit opinions and often negative perceptions.,The data used were self-reported they were subjected to bias, such as self-attribution and selective perception by community members. The lack of a theoretical model of social responsibility to study a non-profit organization. This study offers a theoretical contribution to analyzing six variables in non-profit organizations.,The data collection instrument also contribute to Brazilian universities can meet the evaluation criteria of higher education institutions in Brazil by Law 10.861/04, which established the national higher education evaluation system.,This contribution allowed the authors to understand, which of them find the most consensus among stakeholders and which are the most contradictory, as well as to promote improvements in the implementation of social responsibility policies. The proposal of the instrument results in concrete actions for the adoption of the university, to accelerate the implementation of ISO 26000 in its statutes.,The study on social responsibility at universities of RN, Brazil, under dimensions of organizational governance, human rights, work practices, environment, legal practices, consumer issues, and community involvement and development is innovative and supports other universities to think their processes and better contribute in training new generations of citizens and professionals.

Abstract: Purpose – Following the introduction of the revised Malaysian Code on Corporate Governance in 2012 (MCCG 2012), this study aims to investigate the influence of corporate governance structure on the quality of sustainability reporting from the perspectives of agency theory and resource dependence theory. Design/methodology/approach – Based on an analysis of 126 firms’ annual reports for the year ended 2010 and 2014, this study analyses sustainability reporting quality before the introduction of MCCG, 2012 (year ended 2010) and after (year ended 2014). Findings – The findings of the study show that there was a significant increase in the quality of sustainability reporting from 2010 to 2014. Results from multiple regression analyses indicate that the number of sustainability-related training attended by the board of directors and the percentage of directors with sustainability-related experience have a significant impact on the quality of sustainability reporting. Practical implications – Observations from the study provide useful insights into the importance of the appointment of directors with sustainability-related experience as part of the criteria for directors’ appointment. Moreover, the board of directors is encouraged to attend sustainability-related training to help firms improve sustainability practices and reporting. Social implications – The increase in the quality of sustainability reporting indicates that companies are committed in ensuring that environmental degradation is put at the minimum level if not eliminated. It appears that companies are embracing the concept of sustainability reporting, and hence, contributing to improving and enhancing social well-being. Originality/value – This study contributes to the discussion of both internal mechanisms (board independence and board capital) and external mechanisms (compliance to the code on corporate governance) of corporate governance structure on the quality of sustainability reporting. The findings can be used to identify necessary mechanisms that should be enhanced to strengthen the practice of sustainability reporting.

Abstract: Purpose Two years on from the launch of the United Nations 2030 agenda, this study aims to approach just how and why large Portuguese companies are incorporating the sustainable development goals (SDGs) into their strategies. This sets out a theoretical framework for priority levels of management and the key rationales and motivations towards the adoption of the SDGs by companies within the scope of identifying logical and mutual connections. Design/methodology/approach The proposed theoretical framework applied an empirical, qualitative study approach, deploying content analysis of the semi-structured interviews carried out. Findings The results convey how the responding companies are using the different management models identified for integrating the SDGs, with the strategic and operational facets of greatest relevance. There are various key reasons put forward in justification of this involvement, in particular highlighting the understanding of the 2030 agenda as an ethical and social contract followed by concerns over managing stakeholders. The results demonstrate that these main motivations influence the management level at which the SGDs undergo integration, yet they do not determine the type of integration. Research limitations/implications The analysis of a limited number of companies and the fact that the semi-structured interviews were made with a single representative, which correspondingly reflects how the responses received convey the understandings, visions, values and responsibilities of these interlocutors. Originality/value This provides one of the first studies contributing towards understanding how and why businesses are aligning with the SDGs. At the conceptual level, this proposes a theoretical framework for analysing the underlying logics and the levels of integration into business management and how both can be interconnected. In practical terms, this clarifies how business management strategies may leverage the integration of the 2030 agenda as a mechanism for implementing corporate sustainability.

Abstract: Purpose: The purpose of this paper is to analyze the relationship between empathy and social responsibility (SR) practices in a university organization in Brazil during the COVID-19 pandemic in 2020. Design/methodology/approach: The research was qualitative, using case study methodology. The case study was about the Brazilian organization Ânima Educacao, which is the greatest among the five largest publicly traded education companies in Brazil. Secondary data collection and content analysis was carried out. Findings: As emotional response toward the problems caused by the pandemic, the company's leadership adopted an empathic behavior, allowing traces of its empathic culture to emerge. Empathy was expressed through the implementation of SR practices aimed at workers (policy of not firing in the first two months of the pandemic), at students (provision of technological apparatus, online classes, physical/psychological assistance and negotiation of late fees) and at the society (assistance to the elderly). Originality/value: It was concluded that empathy can be taken as the emotional motivator for companies to engage in SR practices, especially in extreme circumstances in society, as the economic and health challenges that the world is experiencing with the COVID-19 pandemic nowadays. SR practices, in turn, can foster even more empathy in organizations, mobilizing leaders and their respective groups in the creation and implementation of new practices, thus demonstrating that the relationship between empathy and SR practices is a “two-way street”. © 2021, Emerald Publishing Limited.

Abstract: Purpose This study aims to analyze which collective actions (cooperation, coordination and collaboration), present in the supply chain of artisanal products, generate positive effects in terms of social gains. Design/methodology/approach The authors conduct multiple case studies in the supply chain of seven artisanal agroindustries in the Distrito Federal, Brazil. The data were collected through interviews, documental analysis and direct observation. The data were analyzed using the content analysis technique proposed by Bardin (1977). With priori and a posteriori analytical categories, it was possible to conduct: a detailed analysis of the current situation of artisanal agroindustries regarding collective actions from the perspective of supplier/supplier and supplier/client and a detailed analysis for the possible effects of collective actions that impact the supply chain and the indicators of social sustainability of artisanal agroindustries. Findings The results indicate that cooperation and collaboration have contributed positively in the transactions of the products of the artisanal agroindustries, reflecting in social gains for the producing families. In this context, some collective actions can be highlighted as follows: the collective commercial spaces, the demonstration spaces of the artisan products in the clients’ environment, the prospecting of improvements from the final consumers, the face-to-face meetings with the suppliers, the product dissemination by the customer, the joint marketing actions and the rationalization of transportation logistics. Research limitations/implications The study used a qualitative approach and findings and discussion are inherently interpretative and cannot be generalized. Practical implications This study can contribute to researchers and practitioners interested in collective actions contributing to the incrementation of social responsibility in agri-food supply chains. Social implications Understanding how the collective actions support the inclusion of smallholding and artisanal producers in agri-food supply chains can help policymakers and managers to implement initiatives related to social responsibility, which can be measured using social indicators. This creates a social benefit through rural growth and economic development, generation of income and social productive inclusion of the artisanal producers in larger agri-food supply chains. Originality/value For the best of the authors’ knowledge, this is the first paper approaching collective actions as the main source of incrementation of social benefits, which can measure the incrementation of social responsibility in agri-food supply chains.

Abstract: Purpose This study aims to analyze tax revenue in the presence of double tax treaties affecting social welfare of the inhabitants in the Sub-Saharan African (SSA) developing economies, whose fiscal regimes are being branded as responsible for exacerbating poverty for the inhabitants. This paper seeks to determine if double tax treaties are negatively impacting on human development of the host countries. Design/methodology/approach This study analyses 21 SSA countries from 1996 to 2016 using panel models and bootstrapped quantile regression. It uses a devised mathematical model which introduces the interaction between tax revenue and double tax treaties and measures the social welfare impact using the human development index (HDI). Findings The findings have broadly shown that (i) the net effect from the complementarity between tax revenue and double tax treaty (DTTs) in influencing the human development is for the most part negative (ii) the impact of tax revenue from international trade has the most positive net effect as compared to other tax revenues when interacted with the DTT and (iii) the DTT complements the tax revenue from income, profits and capital gains to progressively increase human development in the upper quartiles of HDI. Research limitations/implications This study has examined how the presence of double tax treaties has impacted the effect of tax revenue on human development in 21 SSA countries for the period 1996–2016. A mathematical model was devised and bootstrapped quantile regression was used owing to the specificities of the sample. In accordance with recent literature on net effects, the results were interpreted. Practical implications It is evident that further research is required on whether double tax treaties are indirectly responsible for poverty on the rise in SSA countries or on the contrary, they bring FDI alongside with other positive spillovers which in the end contribute to a rise in the human development aspect of societies in developing host economies. Social implications The HDI is an important measure used nowadays for human development as a proxy for social welfare. This research will use an HDI mathematical model devised by Sinha and Sengupta (2019) and adapt it to the context to testing econometrically whether double tax treaties have an impact on welfare or poverty reduction. The empirical results will help determine whether tax treaties are impacting the social welfare positively or negatively. Originality/value This result is the first research attempt to consider both the impact of tax revenue (which is expected to have a positive impact on social welfare of the people of the host developing countries) and the impact of double tax treaties simultaneously. It is the first empirical study focusing on the impact of tax revenue on human development in the presence of double tax treaties. Its methodology is original and adds to the current literature to benefit policymakers and academia.

Abstract: This study aims to investigate the relationship between corporate social responsibility (CSR) and financial performance from the bi-directional perspective.,The final sample for this study are 79 companies listed in the national stock exchange for a period of eight-years (2008–2015). Random effect panel regression was performed to examine the possible link.,The result shows that CSR has a positive impact on the contemporaneous and future financial performance of the selected companies. Further, the study shows that only social dimension has a positive and significant impact on concurrent and future financial performance. The results further validate slack resource theory as lagged financial performance has a positive and significant impact on CSR.,The strategic value of CSR indicates that it should be seen as a value-enhancing strategy, and therefore, incorporated with the broader corporate strategy of the company. Companies should not trade-off between CSR and financial performance, rather a strategic synchronization of CSR with corporate functioning is essential. This will pave a way to build a stakeholder-sense in the corporate entities.,The study comprehensively examines the relationship between CSR and financial performance from both “prospective” and “retrospective” framework. This bi-directional approach has received minimal attention in the Indian context.

Abstract: The purpose of this paper is to investigate attitude of Indian consumers towards sustainable living. For the same, the construct of sustainable living is defined and its dimensions are explored. Then, consumers are segmented based on dimensions and profiles of identified segments are discussed upon.,A questionnaire was developed and introduced on a sample of one thousand consumers from three geographical areas of North India including Haryana (A Northern State), Delhi (National Capital Territory), and Chandigarh (Northern Union Territory). For analysis, principal component analysis, confirmatory factor analysis, cluster analysis, correlation, and chi-square were the statistical techniques applied.,Seven types of people attitude including attitude towards conserving ecology, anticipating mounting waste, need for recycling, civic norms, overcoming green myopia, environmental thinking, and norms for sustainable mobility were obtained. Based on cluster analysis, five consumer segments, namely, role models, upbeaters, rosy, bewilders, and disorients were observed. It is further found that major proportion of Indian consumers fall under the category role models with highest proportion of respondents in this segment.,The determinants of attitude and testing the theories of attitude formation can be an interesting area to study on Indian consumers. This kind of studies too can be replicated in other cultures and varied contexts. A unique point of further research emerges with the finding of variable gender. Hence, gender differences regarding sustainability or sustainable living can be investigated and reasons can be found out for gender gap.,In light of the findings, this research offers a unique 3 Ss stop → stare → speedup strategy to national as well as international marketers. The stop strategy is for bewilders and disorients segments. Stare strategy is for consumers of upbeaters and rosy segments, and the word speedup stands for role models. Accordingly, marketers need a comprehension on profile of role models as identified in the study in terms of aged males, highly educated married people who live in joint families.,Consumers as part of society can play a big role for enhancing green practices, thus, need to take initiatives and revolutionary actions regarding protection of environment. If consumers will be more willing to help solve environmental problems, then there will be less need for government interventions.,Attitude towards sustainable living in India has been explored; and to the best of researchers’ knowledge, the kinds of findings on Indian consumers are reported for the first time in literature. The information generated may have beneficial practical information for the businesses which see India as their potential target market. This study also uniquely identifies three components of sustainable living in the form of civic norms, environmental thinking, and norms for sustainable mobility.

Abstract: The purpose of this study is to test the legitimacy theory (LT) argument in the context of the banking industry of a developing country, taking Bangladesh as a case by interpreting the bank managers’ perceptions in legitimizing corporate social (CS) reporting.,This study uses the Dhaka Stock Exchange (DSE) listed banks data during a 10-year period (2004–2013) and uses Islam and Kokubu (2018) CS reporting index. The LT variables are tested by using multiple regression method. A mixed-method of research with “triangulation design” has been used in this study for a comprehensive understanding of LT variables. In addition, a total number of 28 interviews (ranges from Corporate Social Responsibility Operational Manager to Managing Director/Chief Executive Officer) from 24 listed banks have been conducted to interpret bank managers’ legitimate perception in CS reporting.,This study supports the applicability of the broader thrust of LT for the banking industry of the developing economies in three ways. First, for companies with lower “proximity to end-users” by density in population disclose more social information than the companies with higher ones to gain/regain/maintain market legitimacy. Second, newer banks with less scope to reach proximity to end-users disclose more social information to fill proximity to tertiary clients’ gap to meet community expectation. Third, companies disclose more social information in their annual reports to legitimize corporate actions in response to the CS reporting initiatives taken by the stakeholders, particularly regulators.,The main implication of this study is that it extends the applicability of the LT for the developing country, in general, and for the banking industry, in particular.,The study enriches the existing LT literature of the developing economies’ banking industry by providing empirical evidence from the banking system in Bangladesh.

Abstract: In the context of an industrial complex where corporate political activity (CPA) and political corporate social responsibility (political CSR) are not related, this study aims to investigate the possible relationship between citizens’ perceptions of these two non-market strategies and residents’ trust in companies located in the industrial complex.,Data were collected from 740 citizens living near a petrochemical complex in Tarragona (Spain). The results were analysed using structural equation modelling.,Based on institutional theory, the key findings of the study are that CPA and political CSR are differently related to citizens’ trust in companies. The results also verify that the negative relationship (between CPA and trust) outweighs the positive one (between political CSR and trust).,The lack of fit between political CSR and CPA in the complex analysed suggests that firms are neglecting approaches shared by these non-market strategies, and thus wasting a huge opportunity to improve citizens’ trust in and acceptance of the complex firms. Moreover, the ethical dimension should always be present when these firms take on political responsibilities.,To date, CPA and political CSR have largely been dealt with separately in the literature. This study attempted to bridge this gap by examining a situation where there is no strategic relationship between CPA and political CSR to analyse, from the perspective of citizens’ perceptions, the relationship each strategy has with the important academic concept of citizens’ trust in companies.

Abstract: PurposeResearch suggests that chief executive officers (CEOs) play an important role in enhancing a firm’s legitimacy with regard to environmental performance. The purpose of this paper is to use the upper echelons theory and stakeholder theory to investigate whether the characteristics of CEOs are associated with carbon performance (CP).Design/methodology/approachThis paper uses a sample of 128 firm-year observations from Australian companies that participated in the carbon disclosure project from 2011 through 2014.FindingsTwo-stage least squares estimation reveals that CEO executive experience and CEO duality are positively associated with CP. By contrast, CEO tenure, CEO functional background experience and CEO industry experience are negatively related to CP, and CEO ownership is not related to CP.Practical implicationsThe results might provide evidence for investors, policymakers and regulators with respect to the effectiveness of CEO characteristics for addressing carbon risks and possible linkages between CEO characteristics and carbon emission levels. In addition, the results give support CEO accountability regarding the carbon emissions.Originality/valueThis study provides the first empirical evidence of the impact of CEO characteristics on CP. Furthermore, this study contributes to the existing literature by showing how the characteristics of CEOs can impact corporate CP and provides a more in-depth understanding of whether such characteristics play important roles in determining corporate carbon action.

Abstract: Purpose A waste charging policy had been implemented in major Asian cities like Taipei and Seoul years ago. Hong Kong is not yet to charge household rubbish, which is one of the major municipal solid waste sources. Landfill places will be exhausted in a year or two in the city. The purpose of this study is to investigate the effectiveness of waste charging policies by exploring relationships among social norms, lifestyles, attitudes towards waste charging policy and pro-environmental behaviour. Design/methodology/approach Purposeful sampling was used in this study to recruit university students to take part in the survey. Purposeful sampling helps to make a “highly credible sample” (Gall et al., 2006, p.185). This study distributed questionnaires to respondents aged over 18 years. Among them, there were 404 valid questionnaires (35.6% male; 64.4% female) that were returned with a response rate of 53.9%. Findings It is found that attitude towards waste charging policies affects pro-environmental behaviour through lifestyles and social norms. Female respondents’ pro-environmental behaviours are affected by their lifestyles and social norms. But male respondents’ lifestyle is affected by their attitude towards policy. Attitude towards charging policy does not have an impact on young people's pro-environmental behaviours. Originality/value Social acceptance towards any environmental policy is a must for its final outcome. It is because attitude towards any environmental policy is a starting point to affect pro-environmental behaviours. Female respondents are more engaged in pro-environmental behaviour compared to male. Almost all big cities encourage the re-use, re-cycle and reduce of waste. Before designing and implementing relevant policy, stakeholder participation is important. The new environmental policy usually has stricter measures, such as heavier charge on municipal waste. Policymakers are advised to obtain solid arguments and data support to convince stakeholders.