Business Law, Public Responsibility, and Ethics Commons^™

Corporate Social Responsibility In Iranian Knowledge-Based Companies: Exploring Barriers And Solutions, Mansoureh Mahdizadeh, Mehran Nejati

Research outputs 2022 to 2026

Purpose: This study aims to understand the barriers to corporate social responsibility (CSR) in Iranian knowledge-based companies and explore possible solutions to address them. Design/methodology/approach: This study used a qualitative research design, comprising semistructured in-depth interviews with key informants. Findings: Study findings show that the most important barriers to CSR in Iranian knowledge-based companies include insufficient financial resources, lack of competition between companies, lack of CSR importance, lack of people’s shareholding of most companies, lack of structure, lack of awareness, knowledge and information on CSR, lack of institutionalization of CSR concept in organizational culture, lack of management commitment, lack of …

Csr As Hedging Against Institutional Transition Risk: Corporate Philanthropy After The Sunflower Movement In Taiwan, Yishu Cai, Lori Yue, Fangwen Lin, Shipeng Yan, Haibin Yang

Research Collection Lee Kong Chian School Of Business

Firms with political connections to a regime with an authoritarian history face a dilemma when the regime undergoes a democratic transition. Such connections provide an essential competitive advantage when the regime is in power but become a liability when an institutional transition brings democratic change. This study theorizes that when mass protests expose a regime’s distorted policies favoring elites over others and signal a high probability of regime turnover, firms may hedge against the risks associated with their political connections by engaging in philanthropy. We further contend that this effect is stronger for firms located in regions characterized by the …

Prospector Orientation And Csr: The Moderating Role Of National Philanthropic Environments, Alexey V. Semenov, Arilova Randrianasolo

Funded Scholarship

Existing research often frames firms with a prospector orientation as integrating corporate social responsibility (CSR) to enhance reputation and competitiveness. However, this perspective typically relies on the resource-based view (RBV) and overlooks the institutional context that influences CSR. Addressing this gap, we examine how national philanthropic environment (NPE), a component of the normative institutional environment, moderates the relationship between prospector orientation and CSR. Drawing on institutional theory and RBV, we analyze cross-country, firm-level data from 262 companies across 10 countries. Using hierarchical linear modeling, we find that in countries with high NPE, prospector orientation is positively associated with CSR, whereas …

The Csr Practices Of Western Australian Mining Based On Innovation Ecosystems: Pathways To Collaborative Innovation And Sustainable Development, Jiawei Sun

Research outputs 2022 to 2026

This study investigates the Corporate Social Responsibility (CSR) practices of Western Australian mining companies, focusing on their integration of innovation ecosystems to promote sustainable development. Through case studies of BHP Group, Rio Tinto, FMG, and South32, the research examines how these companies reduce carbon emissions, enhance community development, and foster collaborative innovation. The findings highlight the significant role of innovation ecosystems in enabling these companies to adopt cleaner technologies, improve social outcomes, and maintain a competitive edge in a sustainability-conscious global market. The study also explores the challenges and opportunities faced by mining companies in leveraging collaborative innovation to address …

A Tale Of Two Signals: Partner Csr Versus Csi And Alliance Formation, Qiwen Yu, Ilya R. P. Cuypers, Heli Wang

Research Collection Lee Kong Chian School Of Business

This study outlines two signaling mechanisms—trust and spillover—through which a potential partner’s corporate social responsibility (CSR) and corporate social irresponsibility (CSI) affect alliance formation. Extending a key insight in signaling theory that positive and negative signals are conceptually distinct, we propose that which mechanism is dominant in explaining alliance formation varies between CSR and CSI. Specifically, we argue that the dominant signaling mechanism for CSR is the trust mechanism, through which CSR signals the moral character of a potential partner, which is used by the focal firm to infer the partner’s trustworthiness. In contrast, CSI negatively affects alliance formation primarily …

Research On The Relationship Between Social Responsibility Fulfillment And Reputation Of Platform Enterprises, Hong Tao

Dissertations and Theses Collection (Open Access)

In the rapidly evolving platform economy, platform enterprises have emerged as significant contributors to socio-economic development, integrating resources and optimizing service delivery through innovative business models. However, their rapid ascension has also spotlighted significant challenges, especially in fulfilling their social responsibilities (SR) and managing their reputations effectively. This doctoral thesis delves into the intricate relationship between the fulfillment of social responsibilities by platform enterprises and their subsequent reputation in the market. Through a comprehensive literature review, this study identifies a gap in understanding how platform enterprises’ approach to social responsibility impacts their reputation among stakeholders. Utilizing a mixed-method research design …

Ethics In Action: Exploring B Corporation Certification, Value Congruence, And Empathy Within Organizations, Jiahui Lu

Graduate Theses, Dissertations, and Problem Reports (ETD)

This dissertation is comprised of three studies. It explores ethical practices within organizational settings from three different perspectives: a macro perspective, an individual perspective, and a micro-level interaction perspective. The first study examines the earnings management behavior of B Corporation managers, providing a macro view of how an external corporate certification may address the broader issue of business ethics. The findings of this study contribute to the legitimacy of B Corporations and our understanding of the relationship between corporate social responsibility and earnings management. The second study investigates the effect of value congruence on employee whistleblowing at for-profit social mission …

Impact Of Perceived Corporate Social Responsibility On Peer-To-Peer Accommodation Consumers’ Repurchase Intention And Switching Intention, Songshan Huang, Xuequn Wang, Hua Qu

Research outputs 2022 to 2026

The development of peer-to-peer (P2P) accommodation market has seen multiple platforms providing booking services to consumers. As such consumers’ switching intention is equally important as repurchase intention to platform operators. This study applies cue utilization theory to study the effects of perceived corporate social responsibility (CSR) on P2P accommodation consumers’ repurchase intention and switching intention through trust and privacy risk. The study results show that the three dimensions (i.e. environmental, economic, and ethical) of perceived CSR have positive effects on trust, which increases repurchase intention but reduces switching intention; the environmental dimension of perceived CSR has a negative effect on …

Sustainability In South Carolina: A Case Study Analysis Of Publicly-Traded South Carolina Companies Using Sustainability Reports And Esg Scores, Gwyneth K. Waddington

Senior Theses

Sustainability is one of the issues at the forefront of society. Sustainability reports and ESG scores are used to help understand the performance of companies in relation to sustainability issues. The current literature on sustainability reporting makes it clear that there is not a uniform framework for metrics to include in sustainability reports and how those reports should appear. My project uses a case study analysis of nine publicly-traded companies headquartered in South Carolina to examine how companies are portraying their sustainability efforts and asks if there are certain indicators in sustainability reports that are good predictors of the ESG …

When Does Csr Payoff?, John A. Doukas, Rongyao Zhang

Finance Faculty Publications

We investigate whether firms engaging in corporate social responsibility (CSR) can preserve firm value during normal and unprecedented exogenous adverse events. Our evidence shows, in regular times, a negative relation between CSR engagement and firm value, but under adverse economic conditions, CSR protects firm value by decreasing firm risks. We also find that firms with high managerial attributes engage in greater CSR activities that benefit shareholders in both normal and aberrant financial times. Despite the controversy surrounding CSR, our evidence points out that CSR can be viewed as a set of intangible assets that can improve firm value across good …

Social Performance Feedback And Firm Communication Strategy, Heli Wang, Ming Jia, Yi Xiang, Yang Lan

Research Collection Lee Kong Chian School Of Business

Although corporate social performance has become an important measure of firm performance, there is little understanding about how firms respond to social performance feedback and how impression management may function as an important firm response to the feedback. Building upon and extending the literature on the behavioral theory of the firm and the strategic use of language, we examine how discrepancies between firms’ social performance and their aspiration levels affect how firms use visual expressions in their CSR reports. In addition, we argue that the relationship between social performance discrepancies and the use of visual expressions in CSR reports is …

Comparing The Environmental And Social Factors Of Uk And Us Firms: A Case For Stringent Disclosure Regulation, Jasmine Pybas

Dissertations, Theses, and Capstone Projects

Variation in “good” corporate behavior can be observed across countries. Corporate social re- sponsibility (CSR) can be measured with a quantifiable environmental, social, and governance (ESG) score, which was developed in part from investor demand. ESG scores are popular among investors to make sound, responsible investment decisions and corporations to demonstrate their commitment to sustainable business practices. In a comparison of environmental and social fac- tors of US and UK firms among three industries, the British outperform their American counter- parts. The degree of disclosure regulation by their respective financial authoritative bodies ac- counts for this discrepancy.

The Effects Of Csr Reputation And Csr Crisis Response Strategy On Investor Judgments, Clarence Goh

Research Collection School Of Accountancy

I use a controlled experiment to examine, in the context of CSR crises, whether investors’ investment judgments are influenced by a firm’s CSR reputation and CSR crisis response strategy. I find that for good CSR reputation firms, the use of a rebuild or deny crisis response strategy does not lead to improvements in investment judgments. However, for bad CSR reputation firms, the use of a deny response strategy leads to improvements in investment judgments while the use of a rebuild strategy does not.

The Influence Of Corporate Social Responsibility Disclosures On Investment Efficiency In The Asian Emerging Markets, Nguyen Vinh Khuong, Fibi Rizki Herdianti, Le Huu Tuan Anh

The Indonesian Capital Market Review

The aim of the research was to determine the efficiency of investing in companies that report on their corporate social responsibility (CSR) in developing markets. Companies that won the Asia Sustainability Reporting Awards 2020 were chosen for the study. We evaluate the correlation utilizing data from 36 firms from year observations of 2018 to 2020, using modified OLS estimation and regression analysis with modified panel data for heteroskedasticity and/or autocorrelation. In the emerging market, the sample period under examination is quite recent. Research findings show that CSR reporting has a significant negative effect on the company’s investment efficiency (IE) and …

Recipe For Good: Analyzing The Authenticity Of Csr Commitments Among The Leadership Of A Parent Company To Global Restaurant Brands., Lauren E. Reuss

College of Arts & Sciences Senior Theses

Corporate Social Responsibility (CSR) is a form of private self-regulation conducted by businesses; CSR aims to contribute to societal goals of philanthropy, activism, and ethics by improving society, policy, and or the environment. Corporate social responsibility is becoming a greater aspect of modern business, but as it becomes part of the modern discourse, it is right to question whether its efforts are authentic to those driving these initiatives? This case study seeks to understand how the leadership within the parent company of a global foods brand depicts authenticity and communicates its social and environmental efforts to stakeholders. Building on existing …

Sustainability, A Competitive Advantage In The Corporate World, Samantha Kennelly

Economics Undergraduate Honors Theses

Abstract: Over the years, society has become more aware of the impact they leave on the environment. For this reason, many are wondering what can be done to curb their footprint, and research has shown that customers now more than ever are demanding more sustainable goods. The aim of this paper is to provide an in-depth analysis of the relationship between corporate social responsibility, consumer desires, and sustainability as a competitive advantage. I will first discuss the history and present factors surrounding environmental problems, in particular marine plastic pollution, we face today. I will define microplastics and marine plastics and …

Two Essays On Antecedents And Effects Of Award-Winning Ceos, Veronika Ciarleglio

Theses and Dissertations in Business Administration

A vibrant stream of research in strategic management examines CEO reputation, status, media coverage, and awards on firm outcomes.

This dissertation examines antecedents that impact the likelihood of CEOs gaining higher visible status —such as winning awards — and the impact of such status on firm behavior. The dissertation addresses these issues in two essays.

In the first essay, we use signaling theory to frame the impact of industry characteristics, firm level strategic initiatives, and demographic factors on the likelihood of CEOs winning awards. Specifically, in this essay we examine how industry structure, corporate social responsibility (CSR) initiatives, business strategies, …

The Influence Of Regulatory Oversight On Environmental, Social, The Influence Of Regulatory Oversight On Environmental, Social, And Governance Ratings, John Torpey

All Faculty and Staff Scholarship

Firm performance in the specific areas of environmental stewardship, social responsibility, and corporate governance (ESG) has become an important criterion that investors use in determining a firm’s value. This empirical investigation, based on stakeholder theory examines the relationship between regulatory oversight and third-party ESG ratings. Our research methodology involved quantitative, observational, and retrospective analyses. The study population consisted of 471 firms from two heavily regulated industry sectors—the utility and financial sectors—and from two less regulated sectors—the information technology and consumer discretionary sectors. We compiled the ESG ratings for the firms from two independent rating services. The quantitative evaluation included multiple …

Corporate Governance Meets Corporate Social Responsibility: Mapping The Interface, Rashid Zaman, Tanusree Jain, Georges Samara, Dima Jamali

Research outputs 2014 to 2021

Despite ample research on corporate governance (CG) and corporate social responsibility (CSR), there is a lack of consensus on the nature of the relationship between these two concepts and on how this relationship manifests across institutional contexts. Drawing on the national business systems approach, this article systematically reviews 218 research articles published over a 27-year period to map how CG–CSR research has evolved and progressed theoretically and methodologically across different institutional contexts. To shed light on the full gamut of the CG–CSR relationship, we categorize and explore the nature of this relationship along two strands: (a) CSR as a function …

Repurposing The Corporation Through Stakeholder Markets, Lynn M. Lopucki

UF Law Faculty Publications

Corporate social responsibility (CSR) is immensely popular. Rhetorically, nearly all public corporations have committed to it. But corporations don’t act responsibly. That is because no system exists by which their responsibility levels can be measured and rewarded or punished. Thousands of organizations worldwide are engaged in a cooperative effort to build such a system. After two decades of work, the system is almost entirely in place. It may become effective in the next two to three years. When it does, the system will continually measure and report publicly as many as a thousand audited data points on the CSR of …

Why Companies Practice Corporate Social Responsibility, Shawn Pope, Alwyn Lim

Research Collection School of Social Sciences

The article discussed why companies practice corporate social responsibility (CSR) and their meta-analysis of 200 surveys over 20 years found that CSR is often embraced as a “halo” strategy.

What Drives Companies To Do Good? A “Universal” Ordering Of Corporate Social Responsibility Motivation, Alwyn Lim, Shawn Pope

Research Collection School of Social Sciences

The classic question of why companies do corporate social responsibility (CSR) is central to much theoretical, regression-based, and experimental research. Guiding research into this question is a tripartite schema of normative, instrumental, and political CSR motivations that has become increasingly established in the CSR literature. This paper challenges the schema’s status as a typology of equally plausible alternatives through an integration and analysis of a worldwide literature of 120 existing academic surveys on CSR motivation. Rather, the paper reformulates the schema into a surveyed ordering of CSR motivations that might be called “universal” in having remarkable stability across time periods, …

Akshaya Patra: A Leader In Battling Classroom Hunger, Ajith Sankar

The Journal of Values-Based Leadership

Akshaya Patra, the world’s largest mid-day meal program run by a not-for-profit organization, was started in 2000 by serving approximately 1500 school going children in Bangalore, India. In 2009, the organization achieved a milestone of serving one million lunches to the school children. By 2021, it had been feeding more than 1.8 million children and aimed at feeding five million children by 2025. Akshaya Patra also offered its services to people affected during natural calamities like floods and earthquakes, and for the homeless living in shelter homes[2]. It was also the first NGO managed food programme in the …

Corporate Social Responsibility And Bond Price At Issuances: Us Evidence, Hong Zhao, Wei Du, Hao Shen, Xinting Zhen

Economics & Finance Faculty Publications

Bondholders are arm's-length lenders with limited insider information. In this paper, we explore whether corporate social responsibility (CSR) activities could work as an information channel for bondholders to better understand the riskiness of bond-issuing firms. We find a significant negative relation between CSR scores and corporate bond yield spread, especially for firms which invest heavily in diversity and community relations, suggesting that CSR firms are less risky. The result is robust to different model specifications and endogeneity issues. In addition, the negative relation between the CSR score and bond yield spread is significant only if a firm has a strong …

Rse Et Pratiques Des Responsables De Communication: Cas Des Entreprises D'Agroalimentaire De Souss Massa Daraa, Hind Benouakrim, Fatima El Kandoussi

Dirassat

CSR corporate social responsibility and practices of communication managers: case study food companies of Souss Massa Draa

Increased pressure from civil society and the community financial, generated by the strong growth of ecological and societal problems has pushed companies to adopt more transparent and responsible modes of governance. This governance has resulted in actions and so-called responsible and citizen speeches. Accordingly, communication on Corporate Social Responsibility takes on, in this context, a particular strategic and operational dimension. To study it, we propose in this article to study the concept of CSR and that of communication on social responsibility. CSR on …

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 philosophy 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 ethical orientations and the …

Corporate Social Responsibility Takes Flight: An Exploration Of Airline Industry Csr Reporting Practices, Anna Yowell

Accounting Undergraduate Honors Theses

Corporate social responsibility reporting, or CSR, has become a way for companies to regain the trust of the public by disclosing how the firm is doing business while being mindful of the community where it operates. The value of responsibility reporting lies in the usefulness of its users; then, it is important for companies to understand how the consumers, often current or prospective shareholders, are understanding their reporting practices.

This thesis presents an overview of how corporate social responsibility disclosures to the public have evolved over a span of four years, 2016 to 2019, through a sample of commercial airlines. …

A Tale Of Two Companies: The Importance Of Public Relations Amidst The Shift Towards Corporate Activism, Olivia Schwab

Honors Theses

By comparing the controversies that stemmed from Papa John’s John Schnatter and CrossFit’s Greg Glassman, some obvious public relations strategies stand out, including but not limited to understanding an audience, adapting to a changing environment, establishing a crisis communications plan, and taking controversial stands on issues close to the audience’s hearts. Most importantly though, if companies preach messages of social change, they must follow up on their stances with corrective action to do their best to help facilitate it in society.

While examining the history of corporate activism, it is clear why and how some corporations become the victims of …

Global Shift Towards Stakeholder-Oriented Corporate Governance? Evidence From The Scholarly Literature And Future Research Opportunities, Toru Yoshikawa, Michael Nippa, Gavin Chua

Research Collection Lee Kong Chian School Of Business

Purpose: By reviewing prior scholarly corporate governance (CG) literature and a review of more recent stakeholder studies, this paper aims to examine the extent to which stakeholders and their interests have gained in importance in recent years compared to the shareholder approach, which is dominant in many national economies and suggest future research opportunities. Design/methodology/approach: This study conducts a literature review to examine major findings in prior studies. Findings: The reviews and analyses provide support for a formal and informal convergence of CG systems towards more stakeholder-oriented elements globally. In general, at the institutional and firm levels, there are remarkable …

The Future Of Fashion: Corporate Social Responsibility And Essential Marketing Strategies, Taite Jorgensen

CMC Senior Theses

This paper analyzes how fast fashion has impacted future trends of the fashion industry. Due to globalization, the fast fashion industry has been able to create new norms of over-consumerism and international labor. Because of this, the fast fashion industry is able to mass produce in a way consumers have never seen before, in addition to making it all at extremely low prices. However, fast fashion brands are only able to mass produce cheap goods through unethical methodologies; these methodologies include unsustainable materials and practices, inhuman labor conditions and wages, and by making sizes that exclude bigger bodies. Consumers are …