Social Responsibility Journal: Volume 12 Issue 4

Corporate sustainability reporting practices in India: myth or reality?

Najul Laskar, Santi Gopal Maji

The purpose of this paper is to look into the sustainability practices of Indian firms in terms of the quality of disclosure, the impact of corporate sustainability performance…

The important role of corporate social responsibility capabilities in improving sustainable competitive advantage

Eun-Mi Lee, Hyun Jung Lee, Jae-Hyeon Pae, Seong-Yeon Park

This study examines the effect of corporate social responsibility (CSR) capabilities on corporate association and, consequently, customer orientation and price premium, which are…

Global financial crisis and corporate social responsibility disclosure

António Dias, Lúcia Lima Rodrigues, Russell Craig

This paper investigates the effect of the global financial crisis (GFC) on the level of corporate social responsibility disclosures (CSRD) in the annual report and/or CSR report…

Corporate social and financial performance in different industry contexts: the chicken or the egg?

Anni Tuppura, Heli Arminen, Satu Pätäri, Ari Jantunen

The purpose of the paper is to examine empirically Granger causality relationships between corporate social performance (CSP) and corporate financial performance (CFP) in four…

Corporate social responsibility and shareholder support for corporate governance changes

Charles P. Cullinan, Lois S. Mahoney, Pamela Roush

This paper examines whether shareholders consider corporate social responsibility (CSR) performance when voting on corporate governance change proposals submitted by dissident…

Internal auditing and assurance of corporate social responsibility reports and disclosures: perspectives of some internal auditors in Ghana

Samuel Nana Yaw Simpson, Francis Aboagye-Otchere, Ruby Lovi

This study aims to examine the nature and extent of internal auditors’ (IAs) involvement in corporate social responsibility (CSR) assurance. It also ascertains the capacity…

An exploration of internal audit’s corporate social responsibility role – insights from South Africa

Barry Ackers

In South Africa, King III requires companies to have their corporate social responsibility (CSR) disclosures independently assured. Within this context, the purpose of this paper…

Corporate governance and corporate social responsibility disclosure: evidence from Saudi Arabia

Murya Habbash

This study aims to discover the corporate social responsibility (CSR) disclosure practices and the potential influence of corporate governance (CG), ownership structure and…

The relation between stakeholders’ integration and environmental competitiveness

Milad Abdelnabi Salem, Fekri Ali Shawtari, Mohd Farid Shamsudin, Hafezali Iqbal Hussain

This paper aims to explain the relationships between three dimensions of stakeholders’ integration and competitiveness focusing on 226 industrial corporations. It aims to…

Investigating the influence of religion, ethical ideologies and generational cohorts toward consumer ethics: which one matters?

Denni Arli, Andre Pekerti

In the debate whether ethics should be separated from religion or otherwise, few have investigated the impact of religious beliefs and ethical ideologies on consumer ethics. Thus…

Elderly consumers’ sensitivity to corporate social performance

Chamila Roshani Perera, Chandana Hewege

This paper aims to examine the Japanese elderly consumer sensitivity to corporate social performance (CSP) and how this sensitivity influences their everyday consumption.

Does the theory of stakeholder identity and salience lead to corporate social responsibility? The case of environmental justice

Terry Beckman, Anshuman Khare, Maggie Matear

The purpose of this paper is to review a possible link between the theory of stakeholder identity and salience (TSIS) and environmental justice and suggest a possible resolution.