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Article
Publication date: 22 June 2022

Taposh Roy

Although employees are considered key stakeholders, they receive limited attention in the corporate social responsibility (CSR) literature compared to other stakeholders such as…

Abstract

Purpose

Although employees are considered key stakeholders, they receive limited attention in the corporate social responsibility (CSR) literature compared to other stakeholders such as customers. This study aims to address this gap, investigating how different factors, including CSR communication, may affect employee perceptions, and to what extent they can influence or be influenced by CSR activity.

Design/methodology/approach

Semi-structured interviews were used to collect data from three multinationals (MNCs) operating in Bangladesh. Mid- and entry-level employees from different departments, namely, marketing, logistics, human resources, IT and finance, were approached for data collection. It is important to note that all the study participants were Bangladeshi.

Findings

This study demonstrates how CSR perceptions, shaped by the level of employee awareness, personal beliefs about CSR and perceived motivation for adopting CSR, strengthen psychological ties between employees and their organisation. One-way CSR communication adopted by these MNCs disseminates positive information about an organisation’s contribution to society and creates an aspirational and ideational image, which enhances identification, evokes positive in-group biases and encourages employees to defend their organisation against criticism. This study further demonstrates that employee CSR engagement can galvanise their experience of organisational identity, enhance their pride and reinforce their organisational identification.

Originality/value

Drawing on social identity theory and the CSR communication model proposed by Morsing and Schultz (2006), this study aims to understand employees’ CSR perceptions and the possible impact of this on their behaviour. Previous studies largely focus on customers’ perceptions of these activities, which means the link between CSR perception and employee behaviour remains unclear. The current study suggests that employees working in Bangladesh will not withdraw support from their organisations if CSR is used to build reputation or public image. The findings extend the literature by arguing that some employees in developing countries not only seek to improve their status by working in a reputed organisation but also tend to engage with CSR activities undertaken by their organisation.

Details

Society and Business Review, vol. 19 no. 1
Type: Research Article
ISSN: 1746-5680

Keywords

Article
Publication date: 10 December 2020

Taposh Kumar Roy, Ahmed Al-Abdin and Ali Quazi

The paper aims to explore and analyze how multinational companies (MNCs) in Bangladesh define corporate social responsibility (CSR) and how CSR is used by these companies as a…

Abstract

Purpose

The paper aims to explore and analyze how multinational companies (MNCs) in Bangladesh define corporate social responsibility (CSR) and how CSR is used by these companies as a strategic tool to improve business and social performances.

Design/methodology/approach

The authors choose a qualitative case study approach for this study, using multiple semi-structured interviews with 15 CSR managers and secondary data from websites and annual reports. Both primary and secondary data were collected from ten leading MNCs that operate in Bangladesh.

Findings

The findings indicate that most of the MNCs in Bangladesh are moving toward strategic CSR and away from the conventional altruistic (philanthropic) CSR. It also appears that stakeholder prioritization and one-way communication are key for managing stakeholders.

Research limitations/implications

The most unavoidable limitation of this research lies in sample selection. A total of ten companies were selected because of lack of accessibility to additional MNCs. To overcome this limitation and increase the credibility of findings, the authors triangulate interview and secondary data from annual reports and websites.

Practical implications

The findings indicate that MNCs are increasingly recognizing the importance of using their core competencies to generate social benefits. The idea of adopting strategic CSR is predominantly steered by business benefits, which also provide the necessary resources for social and environmental activities

Social implications

The findings suggest that the shift from philanthropy to strategic postures leads to creating and fostering social benefits such as developing an entrepreneurial spirit and empowering women.

Originality/value

MNCs operating in Bangladesh are gradually departing from philanthropy and moving toward strategic CSR by aligning business strategies with CSR. Transition from philanthropy to strategic CSR also reflects on MNCs’ CSR definitions, which include various dimensions such as social, stakeholders and sustainability, except philanthropy. In Bangladesh, where CSR was previously viewed as philanthropic activity, the findings make important contributions to the extant literature, particularly international CSR strategic literature, and can be useful for future research in other developing countries.

Details

Sustainability Accounting, Management and Policy Journal, vol. 12 no. 2
Type: Research Article
ISSN: 2040-8021

Keywords

Article
Publication date: 15 June 2022

Taposh Roy, Jon Burchell and Joanne Cook

While corporate social responsibility (CSR) research and practice has expanded and evolved rapidly in recent years, little is known about how MNC subsidiaries develop their CSR…

Abstract

Purpose

While corporate social responsibility (CSR) research and practice has expanded and evolved rapidly in recent years, little is known about how MNC subsidiaries develop their CSR strategies and how they reconcile global and local demands and pressures from both institutions and stakeholders. The paper aims to understand how institutions and stakeholder pressures interact at both national and international levels and how these interactions shape MNC subsidiaries' CSR in Bangladesh.

Design/methodology/approach

Multiple case studies were used to investigate the CSR practices of 10 MNC subsidiaries operating in Bangladesh. To collect data, twenty-one semi-structured interviews were conducted. For supplementing primary data, secondary data from annual reports and websites were collected.

Findings

The article demonstrates that the practice of CSR in Bangladesh is a result of pressures exerted by parent companies, international institutions and international stakeholders. The article reveals how lack of pressure from local stakeholders and institutions enables subsidiaries to gain traction and use their agency to apply globalised CSR conceptualisations not necessarily applicable to the localised context.

Originality/value

The study has synthesised existing approaches to develop a multilevel framework for understanding how the intricate interactions between institutions and stakeholders from different levels (i.e. national and international levels) determine the trajectory of CSR adopted by subsidiaries in developing countries. This interaction undoubtedly plays a key role in determining the types of CSR strategy being enacted, the potential agency of different actors to shape change and the extent to which such pressures are likely to lead to CSR strategies that actually reflect and respond to the needs of local stakeholders.

Details

Accounting, Auditing & Accountability Journal, vol. 36 no. 2
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 29 April 2022

Taposh Kumar Roy and Md Habibullah

Predictive current control (PCC) of three-to-five-phase direct matrix converters (DMCs) is computationally expensive. For this reason, this study aims to consider a reduced number…

62

Abstract

Purpose

Predictive current control (PCC) of three-to-five-phase direct matrix converters (DMCs) is computationally expensive. For this reason, this study aims to consider a reduced number of switching states of DMC in PCC algorithm to predict the control objectives, such as output current control and input reactive power control.

Design/methodology/approach

The switching sequences which yield the voltage vectors of variable amplitude at a constant frequency in space are considered for the prediction and optimization step of PCC algorithm. For the selected voltage vectors, the phase angles of the output vectors are independent on the phase angles of the input vectors. In a three-to-five-phase DMC, there are 243 valid switching states. Among the switching states, only 91 states are considered using the aforementioned concept of variable amplitude output at a constant frequency. This reduced number of switching states simplifies the computational complexity of MPC based current control of three-to-five-phase DMC.

Findings

The computational complexity of the proposed PCC based DMC is lower than the all 243 vectors based PCC. The current total harmonic distortion, transient current response and input reactive power control for the simplified 91 vector based PCC are similar to the all 243 vectors based PCC.

Originality/value

A reduced number of switching sequence is considered for the prediction and optimization step of PCC algorithm. Hence, PCC algorithm can be sampled at a high frequency in real-time applications. Then, the performance of the PCC will be improved.

Details

World Journal of Engineering, vol. 20 no. 5
Type: Research Article
ISSN: 1708-5284

Keywords

Article
Publication date: 8 February 2011

Iñaki Heras‐Saizarbitoria, German Arana Landín and José Francisco Molina‐Azorín

The ISO 14001 is already a global meta‐standard for implementing Environmental Management Systems. The purpose of this paper is to analyze the influence of the sources of…

4354

Abstract

Purpose

The ISO 14001 is already a global meta‐standard for implementing Environmental Management Systems. The purpose of this paper is to analyze the influence of the sources of motivation that lead companies to adopt this global standard for its perceived benefits.

Design/methodology/approach

An extensive review of the academic literature published on ISO 14001, motivations, and benefits has been carried out in order to establish the working hypotheses that are analyzed based on the information obtained from 214 Spanish companies that participated in a survey.

Findings

The internal drivers to implement and certify the ISO 14001 standard have a degree of influence on the benefits that is significantly higher than external ones, irrespective of the size of the company and the sector of activity.

Practical implications

The findings help to characterize ISO 14001 certified firms and anticipate benefits of the implementation and certification of the standard.

Originality/value

The article sheds light on the relationship among the motivational factors and the benefits of the process of implementing and certifying ISO 14001 in the country in the world that has experienced the greatest intensity of certification. A typology of integration level from Boiral and Boiral and Roy is empirically analyzed for ISO 14001 for the first time in the literature.

Details

International Journal of Operations & Production Management, vol. 31 no. 2
Type: Research Article
ISSN: 0144-3577

Keywords

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