Physical Sciences and Mathematics Commons^™

An Analysis Of Corporate Social Responsibility And Real Earnings Management, Rachel Brassine

Theses, Dissertations and Capstones

Real earnings management (REM) is costly in the form of intense loan restrictions, increased interest expense, and public scrutiny. Nevertheless, companies still practice REM. Based on agency and stakeholder theories, this research predicts that as a company’s CSR score increases, REM will decrease, and this association will become more negative when a critical mass of females on the board of directors exists and when a board-level CSR committee is present. This study also predicts that when a company offers an executive incentive plan based on CSR metrics, REM will decrease, and the relationship will become more negative with a critical …

Graduate, 3rd Place: A Comparative Analysis Of Sustainability Report Communication In The Consumer Goods Industry, Nancy Ladeinde

2023 Awards for Excellence in Student Research and Creative Activity - Documents

Sustainability reports are communicated in areas visible to stakeholders. One of such areas is corporate social responsibility. Sustainability reports have the function of image enhancement and trust building for organizations, particularly for those in the consumer goods industry. Advancing the research on corporate social responsibility, this study examines how consumer goods organizations communicate their sustainability/impact activities by comparing three large global organizations. The paper is premised on legitimacy and stakeholder theories and reviews the six ESG reports through content analysis. The comparative analysis of a two-year report of these organizations shows differences in patterns and language used in the ESG …

A Closer Look At Csr Practices In Sustainable Fashion: A Guideline For Apparel Brands, Elline Deogracias, Tracie Tung, Natale Zappia

CSU Journal of Sustainability and Climate Change

While it might be greenwashing that impedes consumers' eco-consumption, the researchers posit that this gap is also due to fashion brands’ weak CSR communication and inconsistent understanding of CSR activities. This study aims to 1) determine the ease with which consumers can navigate sustainable fashion brand websites to find corporate social responsibility (CSR) activities, and 2) construct a framework that clearly identifies CSR activities, CSR dimensions, and the business operation stages at which they occur. Website content analyses were conducted on 27 sustainable fashion brands in the United States to investigate their CSR activities. A framework was proposed to better …

Corporate Social Responsibility In The United States And Nigeria, Olatokunbo Ahmed Wilfred Tijani

Walden Dissertations and Doctoral Studies

A recent spate of violations uncovered by international regulators has suggested an emerging social problem that the current corporate social responsibility (CSR) credibility paradigm could be decoupling between theory and practice. This development has left most stakeholders deliberating if CSR in practice is aligned with CSR in theory. This correlational research study empirically tested the CSR theory, positing improved corporate social performance (CSP) and corporate financial performance (CFP); and stakeholder theory, positing quid pro quo correlation between multinational corporations (MNCs) and their stakeholders. The purpose of this study was to identify if there is a positive association between the corporate …

The Global Sustainability Footprint Of Sovereign Wealth Funds, Hao Liang, Luc Renneboog

Research Collection Lee Kong Chian School Of Business

With the emergence of sovereign wealth funds (SWFs) around the world managing equity of over $8 trillion, their impact on the corporate landscape and social welfare is being scrutinized. This study investigates whether and how SWFs incorporate environmental, social, and governance (ESG) considerations in their investment decisions in publicly listed corporations, as well as the subsequent evolution of target firms' ESG performance. We find that SWF funds do consider the level of past ESG performance as well as recent ESG score improvement when taking ownership stakes in listed companies. These results are driven by the SWF funds that do have …

Corporate Social Responsibility Reporting: The Case Of The Fashion Industry, Karina Zhao

Honors Scholar Theses

This paper examines the nature of corporate social responsibility (CSR), with a focus on corporations within the fashion industry. First, I discuss the evolution of CSR from its origin in the 1930s until present day, along with global trends that have risen in respect to emerging economies, industry sectors, and regulatory change. Then, I summarize factors that motivate firms to prepare and provide CSR reports – i.e., the determinants of voluntary disclosure of CSR reports. In addition, I discuss to what extent these reports are regulated and assured across the globe, as an increasing number of corporations participate in disclosing …

Cybersecurity Risk-Responsibility Taxonomy: The Role Of Cybersecurity Social Responsibility In Small Enterprises On Risk Of Data Breach, Keiona Davis

CCE Theses and Dissertations

With much effort being placed on the physical, procedural, and technological solutions for Information Systems (IS) cybersecurity, research studies tend to focus their efforts on large organizations while overlooking very smaller organizations (below 50 employees). This study addressed the failure to prevent data breaches in Very Small Enterprises (VSEs). VSEs contribute significantly to the economy, however, are more prone to cyber-attacks due to the limited risk mitigations on their systems and low cybersecurity skills of their employees. VSEs utilize Point-of-Sale (POS) systems that are exposed to cyberspace, however, they are often not equipped to prevent complex cybersecurity issues that can …

Making It Personal: Developing Sustainability Leaders In Business, Aoife Brophy Haney, Jenny Pope, Zoe Arden

Research outputs 2014 to 2021

Sustainability challenges present organizations in many industries with the need to change. Leaders are critical to the process of becoming more sustainable, and yet leading change for sustainability requires new competencies. Learning at an individual level is central to developing new competencies; however, there has been limited focus to date in the literature on corporate sustainability on how leaders can learn to respond to sustainability challenges. In this article, we focus on how managers learn to become sustainability leaders in their organizations by exploring the phenomenon of experiential learning programmes. We do this by interviewing participants and organizers of four …

Making Sustainability Disclosure Sustainable, Jill E. Fisch

All Faculty Scholarship

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 …

Natural Gas: Analyzing The Relationship Between The University Of Richmond's Corporate Social Responsibility And Natural Gas As An Alternative Energy Source, Sophia M. Tailor

Environmental Studies Senior Seminar Projects

On April 9, 2019, the Spotsylvania County Board of Supervisors approved a permit to begin construction on a 500 megawatt solar array managed by Sustainable Power Group (sPower) in Spotsylvania County, Virginia. A roughly $615 million project, sPower’s solar array will cover almost 6,300 acres of Spotsylvania County and is set to be the largest such project east of the Rocky Mountains (Shenk, 2019). Alongside big players such as Microsoft and Etsy, the University of Richmond also has a stake in the project. 20 MW of the Spotsylvania solar array will be designated for the University of Richmond and is …

Virtuous Discourse In The Specialty Coffee Sector: How Social Responsibility Practices Fragment Pursuits For A Supply Chain, Jane H. Motsinger

Geography ETDs

A diversity of public and private initiatives strive to address the human-environment challenges confronting the global coffee industry, including certifications like Fairtrade, direct trade sourcing models, and efforts led by NGOs. Research examines the outcomes of major certification programs and the private initiatives of corporations like Starbucks. Much less is known about the business practices of the small specialty coffee businesses that increasingly advertise sustainable business practices. Yet, their collective business practices likely influence the industry-wide efforts to achieve a sustainable supply chain. This research examines how small specialty coffee roasting and importing companies represent their socially responsible business practices …

Corporate Social Responsibility Implementation Framework, Samuel Bonsu

Walden Dissertations and Doctoral Studies

As social problems, such as environmental pollution persist, the need to implement corporate social responsibility (CSR) to enhance societal well-being becomes important. However, little is known about how corporate leaders implement CSR. The purpose of this qualitative transcendental phenomenological study was to identify and report the lived experiences of corporate managers relevant to CSR implementation. This study was guided by ecological systems theory, the Porter hypothesis, the Maslow hierarchy of needs theory, and the Harrod-Domar growth model, which justify the importance of societal well-being to business profitability and growth. The research question regarding the lived experiences of corporate managers of …

Relationship Between Corporate Social Responsibility, Environmental Management, And Profitability, Dr. Daisy Valentin

Walden Dissertations and Doctoral Studies

The U.S. hospitality industry's profitability has been shifting to environmental management and corporate social responsibility (CSR) practices. Hospitality industries accounted for 5% of the global market in 2015 and are expected to increase by 130% in 2035. Grounded in stakeholder theory, this correlation study examined the relationship between corporate sustainability officer (CSO) CSR, CSO environmental management, and hospitality business profitability. Secondary data were collected from 97 hotel websites of the Minneapolis-St. Paul, Minnesota area from 2014 to 2016. The multiple linear regression combinations of CSR and environmental management (EM) measured significantly related to the profitability index, F(3, 93) = 4.67, …

Identifying Worldviews On Corporate Sustainability: A Content Analysis Of Corporate Sustainability Reports, Nancy E. Landrum, Brian M. Ohsowski

School of Environmental Sustainability: Faculty Publications and Other Works

Companies commonly issue sustainability or corporate social responsibility (CSR) reports. This study seeks to understand worldviews of corporate sustainability, or the corporate message conveyed regarding what sustainability or CSR is and how to enact it. Content analysis of corporate sustainability reports is used to position each company report within stages of corporate sustainability. Results reveal that there are multiple coexisting worldviews of corporate sustainability, but the most dominant worldview is focused on the business case for sustainability, a position anchored in the weak sustainability paradigm. We contend that the business case and weak sustainability advanced in corporate sustainability reports and …

Investigating U.S. Resident Perceptions Of Corporate Social Responsibility In Food And Agriculture, Carissa Jae Morgan

Open Access Theses

Corporations are prioritizing corporate social responsibility (CSR) activities by investing in and actively promoting their social practices. In the U.S. of the modern food supply chain creates a unique challenge for corporations to address concerns about social issues of consumers and non-consumers alike. This study is motivated by the need to better understand individuals’ perceptions of CSR as it pertains to the food supply chain. In April 2015 an online survey collected information from 1,201 U.S. residents with the objective of investigating individuals’ perceptions of relative importance of eight prominent CSR areas relevant to food and agriculture. Demographic, household consumption, …

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 to …

Examining Employee Motivation, Environmental Systems, And Corporate Social Responsibility In Proenvironmental Behavior, Brian Warrick

Walden Dissertations and Doctoral Studies

The World Health Organization has pointed to climate change as the most significant issue in the 21st century as a result of greenhouse gas emissions and environmental pollution. Organizations are leaning toward corporate social responsibility (CSR) and environmental management systems (EMS) to reverse the current trend; however, these efforts are often ineffective or pooly implemented. The purpose of this quantitative study was to determine the extent to which employees' proenvironmental behavior relates to their protection motivation and organizational identification, as well as their perception and knowledge of the organization's CSR and EMS, respectively. Using social identity as the theoretical framework, …

Slides: “Human Sustainability” In Natural Resources Industries: The New Frontier In Compliance, Social Responsibility, Disclosure, And Transparency, T. Markus Funk

Natural Resource Industries and the Sustainability Challenge (Martz Winter Symposium, February 27-28)

Presenter: T. Markus Funk, Partner, Perkins Coie

21 slides

Organizational Fields, Transnational Business Governance Interactions And The Diffusion Of Csr, Melanie Coni-Zimmer

Transnational Business Governance Interactions Working Papers

The paper analyzes the process of global diffusion of Corporate Social Responsibility (CSR) in the oil industry and how interactions between different actors have contributed to this outcome. It starts from the empirical puzzle that CSR has spread globally among transnational corporations since the mid 1990s (diffusion of CSR as a dependent variable). To explain this phenomenon, the paper presents a theoretical argument based on insights from sociological neo-institutionalism. It uses the concept of organizational fields as social spaces where organizations interact with one another. The structuration of an organizational field leads to processes of homogenization among the organizations belonging …

The Effects Of Organizational Structure On Sustainability Report Compliance, Kurt E. Mink

Purdue Polytechnic Masters Theses

The purpose of this qualitative research was to determine the organizational characteristics that contribute to developing sustainability reports with GRI A+ application levels. Judgment sampling was used to select organizations that received an A+ GRI application level in 2010. These organizations were then surveyed using a fifteen-question survey, which emulated the semi-structured interview questions utilized by Farneti and Guthrie (2007). The survey was disseminated to 107 organizations and the responses were collated and analyzed to determine important themes relevant to this research study. The results of this research study suggest a relationship between an organization’s genuine commitment to sustainability by …

In Pursuit Of A Sustainable Supply Chain: Insights From Westpac Banking Corporation, Byron Keating, Ali Quazi, Anton Kriz, Tim Coltman

Dr Byron W. Keating

Purpose – The aim of this paper is to provide clues to industry and academia on how best to approach the challenge of developing a sustainable supply chain. Design/methodology/approach – A case study was undertaken of the Westpac Banking Corporation – one of the world's most socially responsible banks – to examine how they approached the challenge of managing corporate social responsibility (CSR) in their supply chain. Findings – This paper highlights some of the challenges and opportunities associated with extending corporate governance beyond the firm boundary. Specific attention is given to a discussion of assessment and governance tools. Research …

Slides: Water Footprints: Consciousness Raising Meets Risk Management, Steve Malloch

Western Water Law, Policy and Management: Ripples, Currents, and New Channels for Inquiry (Martz Summer Conference, June 3-5)

Presenter: Steve Malloch, Senior Western Water Program Manager, National Wildlife Federation, Seattle, WA

38 slides

In Pursuit Of A Sustainable Supply Chain: Insights From Westpac Banking Corporation, Byron W. Keating, A. Quazi, A. Kriz, T. Coltman

Tim Coltman

The aim of this paper is to provide clues to industry and academia on how best to approach the challenge of developing a sustainable supply chain. A case study was undertaken of the Westpac Banking Corporation – one of the world's most socially responsible banks – to examine how they approached the challenge of managing corporate social responsibility (CSR) in their supply chain. This paper highlights some of the challenges and opportunities associated with extending corporate governance beyond the firm boundary. Specific attention is given to a discussion of assessment and governance tools. The use of a single case study …

In Pursuit Of A Sustainable Supply Chain: Insights From Westpac Banking Corporation, Byron W. Keating, A. Quazi, A. Kriz, T. Coltman

Faculty of Informatics - Papers (Archive)

The aim of this paper is to provide clues to industry and academia on how best to approach the challenge of developing a sustainable supply chain. A case study was undertaken of the Westpac Banking Corporation – one of the world's most socially responsible banks – to examine how they approached the challenge of managing corporate social responsibility (CSR) in their supply chain. This paper highlights some of the challenges and opportunities associated with extending corporate governance beyond the firm boundary. Specific attention is given to a discussion of assessment and governance tools. The use of a single case study …

In Pursuit Of A Sustainable Supply Chain: Insights From Westpac Banking Corporation, Byron Keating, Ali Quazi, Anton Kriz, Tim Coltman

Faculty of Informatics - Papers (Archive)

Purpose – The aim of this paper is to provide clues to industry and academia on how best to approach the challenge of developing a sustainable supply chain.

Design/methodology/approach – A case study was undertaken of the Westpac Banking Corporation – one of the world's most socially responsible banks – to examine how they approached the challenge of managing corporate social responsibility (CSR) in their supply chain.

Findings – This paper highlights some of the challenges and opportunities associated with extending corporate governance beyond the firm boundary. Specific attention is given to a discussion of assessment and governance tools.

Research …

Sustainability Reporting At Higher Education Institutions, Robert Heilmayr

CMC Senior Theses

Multiple declarations, governmental and non-profit organizations and universities have issued a call for proper reporting of social and environmental impacts and initiatives within academia. Such reporting can increase awareness of environmental and social impacts, encourage development of sustainable policy and build a campus culture more committed to sustainability. Sustainability reporting at Higher Education Institutions (HEIs) has the added benefit of being a powerful teaching aid. This paper follows multiple lines of inquiry in order to determine whether HEIs are taking advantage of the opportunities afforded by sustainability reporting. The analysis evaluates the history of sustainability reporting at HEIs and compares …