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Corporate social responsibility

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Articles 1 - 30 of 83

Full-Text Articles in Business Law, Public Responsibility, and Ethics

Making Sustainability Disclosure Sustainable, Jill E. Fisch Apr 2019

Making Sustainability Disclosure Sustainable, Jill E. Fisch

Faculty Scholarship at Penn Law

Sustainability is receiving increasing attention from issuers, investors and regulators. The desire to understand issuer sustainability practices and their relationship to economic performance has resulted in a proliferation of sustainability disclosure regimes and standards. The range of approaches to disclosure, however, limit the comparability and reliability of the information disclosed. The Securities & Exchange Commission (SEC) has solicited comment on whether to require expanded sustainability disclosures in issuer’s periodic financial reporting, and investors have communicated broad-based support for such expanded disclosures, but, to date, the SEC has not required general sustainability disclosure.

This Article argues that claims about the relationship ...


Fdi And Gender Equality: Tnc Responsibilities To Address Gender Vulnerabilities In Developing Countries, Amleset Girmay Sep 2018

Fdi And Gender Equality: Tnc Responsibilities To Address Gender Vulnerabilities In Developing Countries, Amleset Girmay

Summer Program for Undergraduate Research (SPUR)

This paper argues that foreign direct investment (FDI) inflows can often lead to increases in gender disparities in more gender unequal developing countries, and that transnational corporations (TNCs) have a responsibility to supplement their normal FDI activities with additional policies and investments to ensure that women are not being made worse off. This paper begins by building a philosophical context in global gender justice, then considers empirical evidence that shows the morally problematic areas of the relationship between FDI and gender equality. It then moves on to consider why gender vulnerability to FDI needs to be addressed, drawing again on ...


Reading Between The Lines: Not All Csr Is Good Csr, David K. Ding, Christo Ferreira, Udomsak Wongchoti Aug 2018

Reading Between The Lines: Not All Csr Is Good Csr, David K. Ding, Christo Ferreira, Udomsak Wongchoti

Research Collection Lee Kong Chian School Of Business

Purpose: This paper aims to investigate whether corporate social responsibility (CSR), as evidenced in annual financial reports, is associated with a firm’s financial performance in New Zealand. Design/methodology/approach: A word count approach of several key CSR indicators found in the audited financial reports of NZX50 constituent firms is used. Several variables are constructed that measure the presence of CSR within the annual report such as sustainability, responsibility, social, environment, diversity, employee and community, and eight other variables within the annual report that measure the penetration of stakeholder engagement. Control variables and alternative measures of CSR are also ...


Cross-Country Evidence On The Role Of Independent Media In Constraining Corporate Tax Aggressiveness, Kiridaran Kanagaretnam, Jimmy Lee, Chee Yeow Lim, Gerald J. Lobo Jul 2018

Cross-Country Evidence On The Role Of Independent Media In Constraining Corporate Tax Aggressiveness, Kiridaran Kanagaretnam, Jimmy Lee, Chee Yeow Lim, Gerald J. Lobo

Research Collection School Of Accountancy

Using an international sample of firms from 32 countries, we study the relation between media independence and corporate tax aggressiveness. We measure media independence by the extent of private ownership and competition in the media industry. Using an indicator variable for tax aggressiveness when the firm’s corporate tax avoidance measure is within the top quartile of each country-industry combination, we find strong evidence that media independence is associated with a lower likelihood of tax aggressiveness, after controlling for other institutional determinants, including home-country tax system characteristics. We also find that the effect of media independence is more pronounced when ...


Partner-Centered Evaluation Capacity Building: Findings From A Corporate Social Impact Initiative, Lisa Frantzen, Julie Solomon, Laura Hollod Jun 2018

Partner-Centered Evaluation Capacity Building: Findings From A Corporate Social Impact Initiative, Lisa Frantzen, Julie Solomon, Laura Hollod

The Foundation Review

Funders can play a proactive role in helping to fill the gap between funders’ expectations and nonprofits’ ability to evaluate grant results. Using a partner-centered design, Johnson & Johnson piloted an evaluation capacity-building initiative that supported eight grantees in strengthening their ability to measure and use findings concerning health-related outcomes, by focusing on key evaluation challenges identified by the grantees.

Grantees’ approaches to capacity building naturally grouped around the areas of evaluation- framework development, data-systems strengthening, and staff training. Through individualized projects, grantees increased their ability to both do and use evaluation.

This article describes the design, implementation, and results of ...


The Impact Of Sustainability Reporting On Firm Profitability, Lancee L. Whetman Jan 2018

The Impact Of Sustainability Reporting On Firm Profitability, Lancee L. Whetman

Undergraduate Economic Review

Using a hand-collected representative sample of 95 publicly traded American firms from various sectors in 2015-2016, I examine how corporate sustainability reporting affects the financial performance of firms. I find a positive and significant effect of sustainability reporting on a firm’s return on equity, return on assets, and profit margin in the subsequent year. However, this relationship is found only for firms with low institutional ownership. These results suggest that sustainability reporting would be a worthwhile use of corporate resources for this subset of firms. Further, corporate sustainability reporting is shown to be an effective substitute for monitoring by ...


Sturm, Ruger & Co And The U.S. Firearms Industry, Eryn Berquist, Julian Cha, Jeffrey S. Harrison, Kelsey Heady, Lindsay Kennedy, Will Macllwiane, Bikram Saini, Natalie Schmidt, Jason Werst Jan 2018

Sturm, Ruger & Co And The U.S. Firearms Industry, Eryn Berquist, Julian Cha, Jeffrey S. Harrison, Kelsey Heady, Lindsay Kennedy, Will Macllwiane, Bikram Saini, Natalie Schmidt, Jason Werst

Robins Case Network

Ruger is one of the largest domestic gun and ammunition manufacturers in the United States, and also one of the most successful. Ruger makes very high quality guns at reasonable prices. The company also emphasizes research and development. With no debt and high gross profit margins, one would expect Ruger to be an outstanding investment. However, the U.S. gun industry is extremely volatile and also very competitive. Due to mass shootings, terrorism, and other highly visible events, there is ever increasing pressure for new regulation and restrictions on gun ownership and use. However, the industry has a very powerful ...


When Corporate Social Responsibility Motivates Employee Citizenship Behavior: The Sensitizing Role Of Task Significance, Madeline Ong, David M. Mayer, P. Tost Leigh, Ned Wellman Jan 2018

When Corporate Social Responsibility Motivates Employee Citizenship Behavior: The Sensitizing Role Of Task Significance, Madeline Ong, David M. Mayer, P. Tost Leigh, Ned Wellman

Research Collection Lee Kong Chian School Of Business

Scholars have proposed that organizations’ corporate social responsibility (CSR) efforts are often positively associated with employees’ organizational citizenship behaviors (OCB) and have invoked identity-based mechanisms to explain this relationship. Complementing these perspectives, we develop a CSR sensitivity framework that explains how task significance, a micro-level job characteristic, can sensitize employees to their organizations’ macro-level CSR efforts, thereby strengthening the association between CSR and OCB. Across three field studies, we find that CSR and task significance interact to predict OCB, such that an organization’s CSR is more positively associated with OCB among employees who report higher task significance than among ...


The Impacts Of Ethical Philosophy On The Corporate Hypocrisy Perception And Communication Intentions Toward Csr, Kyujin Shim, Jeong-Nam Kim Dec 2017

The Impacts Of Ethical Philosophy On The Corporate Hypocrisy Perception And Communication Intentions Toward Csr, Kyujin Shim, Jeong-Nam Kim

Research Collection Lee Kong Chian School Of Business

This study investigates how perceptions of corporate hypocrisy from the Corporate Social Responsibility (CSR) activities connect the public’s ethical philosphy to subsequent positive/negative opinion-sharing intention. With special attention to deontology and consequentialism in normative ethics of philosophy, the current study empirically tests a theoretical model of perceived corporate hypocrisy with two causal antecedents (i.e., individual moral philosophy of deontology and consequentialism), and the mediating role of corporate hypocrisy between such antecedents and the publics’ subsequent communication intention (i.e., positive and negative opinion-sharing intentions) toward a firm. Results indicate significant mediation effects of corporate hypocrisy between personal ...


Replantar Un Campo: Derecho Internacional Del Trabajo Para El Siglo Xxi, Lance A. Compa Sep 2017

Replantar Un Campo: Derecho Internacional Del Trabajo Para El Siglo Xxi, Lance A. Compa

Lance A Compa

No abstract provided.


Re-Planting A Field: International Labour Law For The Twenty-First Century, Lance A. Compa Sep 2017

Re-Planting A Field: International Labour Law For The Twenty-First Century, Lance A. Compa

Lance A Compa

[Excerpt] In this talk I want to trace the development of the field and how international labour law has taken root in five areas: 1) trade legislation (namely, the US and EU Generalized System of Preferences), 2) trade agreements, 3) international organizations, 4) corporate social responsibility, and 5) lawsuits in national courts. In each, I try to give one or two examples of how international labour law works in practice. But first, some background on the international labour law field and my involvement with it.


On The Foundations Of Corporate Social Responsibility, Hao Liang, Luc Renneboog Apr 2017

On The Foundations Of Corporate Social Responsibility, Hao Liang, Luc Renneboog

Research Collection Lee Kong Chian School Of Business

A firm’s corporate social responsibility (CSR) practice and its country’s legal origin are strongly correlated. This relation is valid for various CSR ratings coming from several large datasets that comprise more than 23,000 large companies from 114 countries. We find that CSR is more strongly and consistently related to legal origins than to “doing good by doing well”-factors, and most firm and country characteristics such as ownership concentration, political institutions, and degree of globalization. In particular, companies from common law countries have lower level of CSR than companies from civil law countries, and Scandinavian civil law ...


Essays In Corporate Responsibility And Finance, Mert Demir Feb 2017

Essays In Corporate Responsibility And Finance, Mert Demir

All Dissertations, Theses, and Capstone Projects

This dissertation consists of three chapters:

Chapter 1: The Effects of Corporate Social Performance and Social Norms on Market Valuation of Nonfinancial Disclosures Using a novel measure of the quality of corporate social responsibility (CSR) disclosures by global companies, this paper analyzes how CSR report quality affects firm value when mediating roles of social pressure and CSR performance are considered. I find that firms operating in socially controversial industries enjoy higher valuations when they issue high-quality CSR reports. I also find that for firms with poor CSR performance, higher-quality CSR disclosure is associated with a decline in firm value, while ...


Realizing Critical Business Information Literacy: Opportunities, Definitions, And Best Practices, Ilana Stonebraker, Caitlan Maxwell, Kenny Garcia, Jessica Jerrit Jan 2017

Realizing Critical Business Information Literacy: Opportunities, Definitions, And Best Practices, Ilana Stonebraker, Caitlan Maxwell, Kenny Garcia, Jessica Jerrit

Libraries Faculty and Staff Scholarship and Research

What does it mean to be an ethical businessperson, and how does an ethical businessperson create, locate, organize, and evaluate business information? Critical business information literacy (CBIL) is the application of social justice to business information literacy. This article seeks to define, discuss, and realize CBIL by tracing the literatures of critical librarianship, critical management, and corporate social responsibility. To establish best practices, the authors drew upon applications of CBIL at four institutions of different size, geography, and scale. The intent is to provide spaces and foundations for further CBIL application and discussion.


New Belgium Brewing Company And B Corporation Certification, Kent Walker Dr., Taylor Laporte Jan 2017

New Belgium Brewing Company And B Corporation Certification, Kent Walker Dr., Taylor Laporte

Odette School of Business Publications

This case discusses the American craft-brewing company New Belgium Brewing (NBB), where the director of sustainability, Katie Wallace, must decide whether to invest significant company resources into becoming a B Corp certified company. More specifically, she must present her recommendation to the board of directors and to employees who are also shareholders. B Corporation is part of a non-profit organization encouraging sustainable business similar to LEED certification for construction or Fair Trade certification for coffee and chocolate. The idea behind B Corp certification is to use the power of business to solve social and environmental problems.

New Belgium Brewing has ...


Quality Of Csr Reporting In China: A Comparative Analysis Between State- And Privately-Owned Real Estate Companies, Jennifer Qiu Jan 2017

Quality Of Csr Reporting In China: A Comparative Analysis Between State- And Privately-Owned Real Estate Companies, Jennifer Qiu

Social Impact Research Experience (SIRE)

Due to domestic demands, the Chinese government has increased its policy emphasis on sustainable development, prompting both state-owned and privately-owned enterprises to engage in corporate social responsibility. Enterprises dedicate a lot of efforts compiling CSR reports as a reflection of their CSR efforts or as a mere marketing tool. This study aims to evaluate the quality of CSR efforts using the framework outlined by the GRI Reporting Principles for Defining Quality, namely “Accuracy”, “Comparability”, “Balance”, “Reliability”. Emphasis across different categories of the GRI index was also studied. This study finds that there is a lack of a mature and centralized ...


Socially Responsible Firms, Allen Ferrell, Hao Liang, Luc Renneboog Dec 2016

Socially Responsible Firms, Allen Ferrell, Hao Liang, Luc Renneboog

Research Collection Lee Kong Chian School Of Business

In the corporate finance tradition, starting with Berle and Means (1932), corporations should generally be run to maximize shareholder value. The agency view of corporate social responsibility (CSR) considers CSR an agency problem and a waste of corporate resources. Given our identification strategy by means of an instrumental variable approach, we find that well-governed firms that suffer less from agency concerns (less cash abundance, positive pay-for-performance, small control wedge, strong minority protection) engage more in CSR. We also find that a positive relation exists between CSR and value and that CSR attenuates the negative relation between managerial entrenchment and value.


Corporate Social Responsibility: Sexual Exploitation Of Children In The Costa Rican Hotel Tourist Industry, Michelle Flynn Osborne Aug 2016

Corporate Social Responsibility: Sexual Exploitation Of Children In The Costa Rican Hotel Tourist Industry, Michelle Flynn Osborne

Doctor of Business Administration (DBA)

According to the 2016 International Labour Organization (ILO), more than 168 million children are forced to labor worldwide, and more than half of these children work in some of the worst forms. Sexual exploitation and human trafficking are classified by the ILO as being some of the worst forms of child labor existing in the twenty-first century. Child labor in the worst forms are more prevalent in developing countries due to poverty and lack of education. The United States Department of State monitors human trafficking and child sexual exploitation through an annual Trafficking in Persons Report (TIP). The 2015 TIP ...


Socially Responsible Firms, Allen Ferrell, Hao Liang, Luc Renneboog Aug 2016

Socially Responsible Firms, Allen Ferrell, Hao Liang, Luc Renneboog

Research Collection Lee Kong Chian School Of Business

In the corporate finance tradition starting with Berle & Means (1923), corporations should generally be run so as to maximize shareholder value. The agency view of corporate social responsibility (CSR) considers CSR as an agency problem and a waste of corporate resources. Given our identification strategy by means of an IV approach, we find that well-governed firms who suffer less from agency concerns (less cash abundance, positive pay-for-performance, small control wedge, strong minority protection) engage more in CSR. We also find a positive relation between CSR and value and that CSR attenuates the negative relation between managerial entrenchment and value.


Motivating Without Mandates: The Role Of Voluntary Programs In Environmental Governance, Cary Coglianese, Jennifer Nash Jun 2016

Motivating Without Mandates: The Role Of Voluntary Programs In Environmental Governance, Cary Coglianese, Jennifer Nash

Faculty Scholarship at Penn Law

For the last several decades, governments around the world have tried to use so-called voluntary programs to motivate private firms to act proactively to protect the environment. Unlike conventional environmental regulation, voluntary programs offer businesses flexibility to adopt cost-effective measures to reduce environmental impacts. Rather than prodding firms to act through threats of enforcement, they aim to entice firms to move forward by offering various kinds of positive incentives, ranging from public recognition to limited forms of regulatory relief. Despite the theoretical appeal of voluntary programs, their proper role in government’s environmental toolkit depends on the empirical evidence of ...


Better Work And Global Governance, Paul Alois Jun 2016

Better Work And Global Governance, Paul Alois

All Dissertations, Theses, and Capstone Projects

This dissertation is a case study of Better Work, a program run by the International Labor Organization and the International Finance Corporation. It aims to improve working conditions and productivity in the apparel industry. The purpose of this case study is to examine the role that international organizations can play in global governance. The research presented here comes from interviews, document analysis, and an examination of quantitative data on factories’ working conditions. In-person interviews were conducted in the United States, Switzerland, Vietnam, and Indonesia; many phone interviews took place with individuals in other countries. Both publicly available documents and internal ...


The Effect Of Bad Reputation: The Occurrence Of Crisis, Corporate Social Responsibility, And Perceptions Of Hypocrisy And Attitudes Toward A Company, Kyujin Shim, Sung-Un Yang Mar 2016

The Effect Of Bad Reputation: The Occurrence Of Crisis, Corporate Social Responsibility, And Perceptions Of Hypocrisy And Attitudes Toward A Company, Kyujin Shim, Sung-Un Yang

Research Collection Lee Kong Chian School Of Business

Based on attribution theory, this study examines how corporate social responsibility (CSR) and media coverage of corporate reputation, crisis, and CSR history affect the attribution of corporate hypocrisy and subsequently shape attitudes toward a company. The study found that perceptions of corporate hypocrisy mediated corporate reputation and attitudes toward a company during a crisis. The study suggested that CSR might be utilized best when a company has a good reputation with no crisis, whereas corporate hypocrisy is perceived most when a bad reputation and/or a company crisis lead the public to infer ulterior motives in CSR. Theoretical and practical ...


Replantar Un Campo: Derecho Internacional Del Trabajo Para El Siglo Xxi, Lance A. Compa Jan 2016

Replantar Un Campo: Derecho Internacional Del Trabajo Para El Siglo Xxi, Lance A. Compa

Articles and Chapters

No abstract provided.


The Angel-Halo Effect: How Increases In Corporate Social Responsibility And Irresponsibility Relate To Firm Performance, Kent Walker Dr., Zhou Zhang, Bing Yu Jan 2016

The Angel-Halo Effect: How Increases In Corporate Social Responsibility And Irresponsibility Relate To Firm Performance, Kent Walker Dr., Zhou Zhang, Bing Yu

Odette School of Business Publications

Purpose – To examine how increases in corporate social responsibility (CSR) and corporate social irresponsibility (CSiR) relate to firm performance. Further, we investigate how increases in CSR (CSiR) while CSiR (CSR) is present relate to three measures of firm performance: profitability, management efficiency, and market valuation.

Design/methodology/approach - Using over 10,000 observations from 2009-2013 and combined data from Sustainalytics and Compustat we examine how increases in either CSR or CSiR relate to firm performance.

Findings - We find that increased CSR significantly relates to increased firm performance in all three measures, and that increased CSiR significantly relates to decreased ...


The Angel-Halo Effect: How Increases In Corporate Social Responsibility And Irresponsibility Relate To Firm Performance, Kent Walker Dr., Zhou Zhang, Bing Yu Jan 2016

The Angel-Halo Effect: How Increases In Corporate Social Responsibility And Irresponsibility Relate To Firm Performance, Kent Walker Dr., Zhou Zhang, Bing Yu

Odette School of Business Publications

Purpose – To examine how increases in corporate social responsibility (CSR) and corporate social irresponsibility (CSiR) relate to firm performance. Further, we investigate how increases in CSR (CSiR) while CSiR (CSR) is present relate to three measures of firm performance: profitability, management efficiency, and market valuation.

Design/methodology/approach - Using over 10,000 observations from 2009-2013 and combined data from Sustainalytics and Compustat we examine how increases in either CSR or CSiR relate to firm performance.

Findings - We find that increased CSR significantly relates to increased firm performance in all three measures, and that increased CSiR significantly relates to decreased ...


Corporate Social Responsibility/Sustainability Reporting Among The Fortune Global 250: Greenwashing Or Green Supply Chain?, John K. Lewis Jan 2016

Corporate Social Responsibility/Sustainability Reporting Among The Fortune Global 250: Greenwashing Or Green Supply Chain?, John K. Lewis

Faculty and Staff - Articles & Papers

The sustainability reporting efforts of MNCs who are members of the Fortune Global 250 (FG250) was investigated. The focus was on sustainability reporting by MNCs of supply chain impacts. The reporting of FG250 MNCs was examined to determine if greenwashing was occurring or whether MNCs had committed to operating a green supply chain. A mixed methodology was used consisting of quantitative analysis of twenty-five MNC CSR/sustainability reports which were randomly selected from the FG250 listing. Qualitative analysis using content analysis was also conducted on the reports. Both methodologies concentrated on the sustainability reporting of the selected MNCs in regard ...


Becoming Respectable: A History Of Early Social Responsibility In The Las Vegas Casino Industry, Jessalynn R. Strauss Dec 2015

Becoming Respectable: A History Of Early Social Responsibility In The Las Vegas Casino Industry, Jessalynn R. Strauss

UNLV Gaming Research & Review Journal

Today’s gaming corporations actively engage with their communities by supporting nonprofit organizations and adopting environmentally friendly practices among other socially responsible actions. This research considers precursors to modern corporate social responsibility (CSR) in the gaming industry by examining the philanthropic activities of the casino owners in Las Vegas in the early days of its development. This historical look at early philanthropy in the gaming industry provides a contextual background for considering contemporary corporate social responsibility. While the gaming industry has clearly come a long way from its early ties to organized crime, an understanding of this context helps further ...


Does An Embedded Wind Turbine Reduce A Company’S Electricity Bill? Case Study Of A 300 Kw Wind Turbine In Ireland, Tony Kealy Sep 2015

Does An Embedded Wind Turbine Reduce A Company’S Electricity Bill? Case Study Of A 300 Kw Wind Turbine In Ireland, Tony Kealy

Articles

In recent years, a growing number of small-to-medium-enterprises are embracing wind turbine projects not only as part of their cost reduction strategy but also to actively play their part in the global fight against climate change. However, it would appear there are currently limited empirical studies carried out in this emerging industry. This case study analyses the cost effectiveness of one such wind turbine initiative by a company in the Republic of Ireland, who invested in a 300 kW embedded wind turbine project at the end of 2013. The research methodology which is primarily a case study analysis included comparing ...


Csr Activity Of Tobacco Companies In Indonesia: Is It A Genuine Social Responsibility?, Harsman Tandilittin, Christoph Luetge Aug 2015

Csr Activity Of Tobacco Companies In Indonesia: Is It A Genuine Social Responsibility?, Harsman Tandilittin, Christoph Luetge

Online Journal of Health Ethics

The adoption of corporate social responsibility (CSR) programs in the tobacco industry has sparked a contentious debate in the international community. Tobacco industry’s CSR activities are honored by the government and Indonesian community with CSR awards due to their positive contributions. To assess the CSR activities of the tobacco companies and whether they are genuine forms of social responsibility or business motivation, we have collected the CSR activities and compared them with the negative impact of the tobacco industry in Indonesia. The CSR activities are in no way related to the negative impacts of tobacco in Indonesia. Therefore, CSR ...


A Content Analysis Of Sustainability Dimensions In Annual Reports, Sayed Mr. Afjei Feb 2015

A Content Analysis Of Sustainability Dimensions In Annual Reports, Sayed Mr. Afjei

FIU Electronic Theses and Dissertations

This study examines the triple bottom line of sustainability, in the context of both profit-oriented and non-profit oriented organizations. Sustainability is a compound result of interaction between economic, environmental, and social dimensions. Sustainability cannot be achieved without balance between all three dimensions, which has implications for measuring sustainability and prioritizing goals. This study demonstrates a method for measuring organizational sustainability achievement in these three dimensions of sustainability.

Content analysis of the annual reports of corporations from the United States, Continental Europe (and Scandinavia), and Asia reveals that the economic dimension remains the preeminent aspect, and corporations still have a long ...