Business Commons^™

Heterogeneity In Institutional Context And Its Impact On Initial Public Offerings And Corporate Social Responsibility, Gokce Serdar

Dissertations - ALL

This dissertation investigates the impact of institutional heterogeneity, which arises due to variations in institutional context, on a market and a non-market transaction. It draws from institutional theory and organizational institutionalism, and contributes to organization theory, corporate social responsibility, gender, and initial public offering literatures. In the two chapters that make up this dissertation, I theorize and empirically show that the institutional context varies not only between countries or groups of countries, but also domestically; and this variation has a statistically significant and economically meaningful impact on organizations. In the first chapter of this dissertation I focus on a market …

Beyond Beneficiaries Of Corporate Philanthropy: The Practice Of Corporate Social Responsibility In Nonprofit Firms, Roxann Allen

Dissertations, 2014-2019

While the nonprofit sector yields to isomorphic pressures to become more like their for-profit counterparts, they can adopt practices from the sector to move beyond beneficiaries to practitioners of the Corporate Social Responsibility (CSR) framework, the practice of which leads increased financial performance in the for-profit sector. This study tests two main hypotheses to answer the research question, “Is the practice of CSR effective for nonprofit organizations?” The results of multiple regression analyses suggest that the people bottom line management of CSR as measured by inclusion in The NonProfit Times “Best Nonprofits to Work For “list positively predicts a more …

Ceo Narcissism, Prior Experience, Board Prior Experience, And Corporate Social Responsibility (Csr): An Integrated Framework Using Upper Echelons Theory, Stakeholders’ Theory, And A Decomposed Measure Of Csr, Marwan Ahmad Ibrahim Al-Shammari

Management Dissertations

This study examines the relationship between chief executive officer (CEO) narcissism and the firm’s corporate social responsibility (CSR) strategy, the relationship between CEO prior CSR experiences and the focal firm’s CSR, the relationship between board prior CSR experiences and the focal firm’s CSR, and the relationship between CEO narcissism and corporate social responsibility decomposed into two main categories: internal CSR and external CSR. The study uses a sample of 295 fortune firm-CEO to test the hypothesized relationships. The study finds that CEO prior CSR and board prior CSR experiences are positively and significantly related to the focal firm’s CSR. The …

Essays In Corporate Responsibility And Finance, Mert Demir

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 …

The Influence Of Corporate Social Responsibility Disclosure On Stakeholder Decision-Making, Andrew C. Stuart

2017

As part of the Disclosure Effectiveness Initiative, the SEC is seeking public comments on whether sustainability disclosures are important to investors’ decisions. The interest in sustainability disclosures by the SEC coincides with the recent increase in companies voluntarily publishing corporate social responsibility (CSR) reports. My dissertation consists of three studies that examine CSR disclosures, with an emphasis on how disclosure influences stakeholder decision-making.

Part one reviews the CSR disclosure literature contained in accounting journals. I find an overlap between CSR disclosure issues and traditional accounting issues examined in the literature. Focusing on where the issues overlap, I separate the CSR …

Social Responsibility Strategies To Improve Firm Performance, Dennis Vincent Reade

Walden Dissertations and Doctoral Studies

Historical research on corporate social responsibility (CSR) and its influence on corporate financial and social results arrived at contradictory findings. Although 95% of the world's 250 largest corporations reported investing in CSR activities in 2011, some managers lack strategies to evaluate CSR effectiveness. This multiple case study explored strategies that 6 CSR managers with CSR oversight in privately owned companies in Brazil used to effectively enact CSR. The stakeholder theory was the conceptual framework for this study. Data were collected through individual interviews and supplemented with company annual reports to explore the strategies managers employed to evaluate CSR effectiveness. Member …

Relationship Between Corporate Social Responsibility And Corporate Financial Performance, Christopher Lim

Walden Dissertations and Doctoral Studies

Consumers are demanding that corporations become more socially responsible. Executives are challenged to maximize shareholders' returns with achieving a favorable corporate citizen status. The research problem was a gap in knowledge and understanding of the impact of corporate social responsibility on financial performance. This study used multiple linear regression to assess the relationship between key indicators of corporate social responsibility and financial performance from 372 corporations in the S&P500 in 2014. The theoretical foundation was Freeman's stakeholder theory. Environment, community, human rights, diversity, employee relations, product quality, and corporate governance were measures of social performance. Return on assets was used …

Corporate Social Responsibility Factors In Market Share And Financial Performance Improvement, Belinda Mclaughlin

Walden Dissertations and Doctoral Studies

Some corporate leaders lack knowledge of CSR strategies to improve corporate financial performance. Businesses increase their profit margins when the business leaders integrate social and environmental management into core business processes. Grounded in stakeholder theory, this multicase study involved an exploration of corporate social responsibility factors that contributory to improving market share and financial performance. One-on-one interviews took place, and corporate leaders of 3 Native American owned companies that have implemented successful CSR strategies to improve market share and financial performance within the Midwestern area of the United States, including Kansas, Missouri, and Oklahoma. Data triangulation involved the use of …

The Andacollo's Mining Community: Ethnographic Work-Based Approach To Corporate Social Responsibility Policies And Practices, Ubirata De Oliveira

Walden Dissertations and Doctoral Studies

This ethnographic study was designed to explore the phenomenon of corporate social responsibility (CSR) in the mining industry. The research addressed the impacts of a problematic, systemic, and ethnocentric (top-down) CSR approach driven by a transnational mining company, and proposed a novel cultural relativist (bottom-up) CSR approach looking at the social needs of the community. Solving the problem stemming from the ethnocentric approach is important for both the mining company and the community affected by the CSR program, as it will alter dynamics between actors and mitigate social conflicts. The purpose of this study was to investigate factors that improve …

Stakeholder Influence In Promoting Environmental Sustainability In The Zambian Mining Industry, Helen Mbewe

Walden Dissertations and Doctoral Studies

Mining operations often cause environmental and social problems for communities. Efforts by major stakeholders in most developing countries to create and enforce an ethical framework for mining industry operations have been inconsistent. The purpose of this qualitative multiple case study, which was based on stakeholder theory, was to explore stakeholders' perspectives on the implementation of environmental policies and mining operations in Zambia. Data collection involved semistructured interviews with a purposeful sample of 24 research participants from a copper mining company operating in the Copperbelt Province of Zambia, the government ministry for mining, energy, and water development, the environmental protection agency, …