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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

Content available
1946

Abstract

Details

International Journal of Sociology and Social Policy, vol. 30 no. 11/12
Type: Research Article
ISSN: 0144-333X

Article
Publication date: 26 October 2010

Colin W. Morgan and Jon Burchell

This paper seeks to understand the views of employees in a UK company on an employee vounteering (ESV) scheme. It further seeks to advance theory in this area by integrating…

1263

Abstract

Purpose

This paper seeks to understand the views of employees in a UK company on an employee vounteering (ESV) scheme. It further seeks to advance theory in this area by integrating organisational identity (OI) and organisational citizenship behaviour (OCB). The paper moves forward the scholarly work on ESV by interviewing employees who do and do not volunteer within ESV schemes.

Design/methodology/approach

A purpose sample of 31 (n = 31) interviewees was drawn from all levels of the studied organisation. The method follows a qualitative approach using NVIVO as the analysis tool. The interview was triangulated using a focus group.

Findings

Employees have a range of emotions and responses to a company operating an ESV scheme. The study is particularly interesting in that it studies employees of a gambling organisation that bring in further rich employee views on the scheme. Much of the sparse literature on ESV does not pick up on UK‐based organisations and this study is therefore revealing.

Research limitations/implications

Managers of corporate responsibility (CR) in organisations should be concerned with how they implement their CR programmes – especially with respect to how they establish and communicate ESV programmes. Academics will find value in viewing ESV through a conjunction of OCB and OI theories. The research could be replicated in other large UK organisations with similiar ESV programmes to test whether the experiences of employees are widespread in other organisations.

Practical implications

The paper tacitly questions the impact of ESV programmes on the employee stakeholder group and suggests that, unless ESV programmes are well run and well communicated – and given a good budget, employees may in fact view the programme negatively. It demonstrates that CR is not simply a “nice to have” that can be simply bolted on.

Social implications

Organisations, especially those in the third sector that work with corporates, need to understand the role of ESV schemes in their partner companies and consider the views of employees and the strategic logic of the companies before embarking on working together.

Originality/value

This is an original piece of work in a relatively under‐researched area. This is the first study to consider volunteers and non‐volunteers in an ESV scheme in a UK‐based company – the added dimension of interest and value is that the studied organisation was a gambling business.

Details

International Journal of Sociology and Social Policy, vol. 30 no. 11/12
Type: Research Article
ISSN: 0144-333X

Keywords

Article
Publication date: 1 March 2006

Jon Burchell and Joanne Cook

To demonstrate, through the application of Fairclough's critical discourse analysis framework, that the discourse surrounding corporate social responsibility (CSR) has broader…

7376

Abstract

Purpose

To demonstrate, through the application of Fairclough's critical discourse analysis framework, that the discourse surrounding corporate social responsibility (CSR) has broader implications.

Design/methodology/approach

Argues that the evolution of CSR has become a two‐way process of interaction between business and civil society.

Findings

As companies place increasing emphasis on their ability to act responsibly as “corporate citizens”, CSR provides new opportunities for social actors to assimilate these strategies; enabling them to scrutinise, question and oppose the business practices of global corporations and challenging them to prove that there is more to CSR than merely corporate rhetoric.

Originality/value

Demonstrates that the discourse surrounding CSR has broader implications.

Details

International Journal of Sociology and Social Policy, vol. 26 no. 3/4
Type: Research Article
ISSN: 0144-333X

Keywords

Article
Publication date: 26 October 2010

Carole Parkes, Judy Scully and Susan Anson

The purpose of this paper is to demonstrate how the conceptual lens of corporate social responsibility (CSR), business and civil society can be used to explore “less popular…

1598

Abstract

Purpose

The purpose of this paper is to demonstrate how the conceptual lens of corporate social responsibility (CSR), business and civil society can be used to explore “less popular causes” (in this case, a community‐based public sector empirical study of initiatives with offenders) and, in particular, respond to the question used by Walzer “In which society can lives be best led?”

Design/methodology/approach

This is a formative and summative evaluation study of a National Offender Management “community payback” offender scheme based in the UK using a mixed method, predominantly qualitative approach that integrates theory and practice.

Findings

The paper finds that citizenship actions of front‐line public sector employees, working in partnership with other agencies in the community, embody the essence of Walzer's notion of CSR and civil society by going beyond the call of duty to provide additional training and moral support for the community offenders.

Originality/value

The paper contributes towards an understanding of how CSR and civil society debates can inform wider aspects of public policy and business through its application to areas of society that are perceived to be “challenging” and “undeserving”.

Details

International Journal of Sociology and Social Policy, vol. 30 no. 11/12
Type: Research Article
ISSN: 0144-333X

Keywords

Article
Publication date: 26 October 2010

Simon B. Brooks

The purpose of this paper is to argue that the corporate social responsibility (CSR) discourse has taken a wrong turn in its historical development, which risks a restriction of…

2695

Abstract

Purpose

The purpose of this paper is to argue that the corporate social responsibility (CSR) discourse has taken a wrong turn in its historical development, which risks a restriction of our thinking.

Design/methodology/approach

The paper has two main sections followed by a concluding discussion. First, the way in which even proponents of CSR have allowed a search for a link between engagement in CSR and firm performance to become a predominant strand of the debate is explored. Second, the way that economic rationality has developed through the sociology of economic behaviour is examined to provide a novel lens through which to view CSR.

Findings

It is contended that arguments for CSR based in morality and ethics have been at least partially foreclosed by the CSR academy's response to pronouncements on the topic made by Milton Friedman in 1970. It is argued that, in responding to his arguments largely in the terms dictated by those arguments, the critical potential of CSR is diminished.

Research limitations/implications

The paper suggests alternative intellectual resources that might help to re‐balance this debate, drawing on what might broadly be called the sociology of economic behaviour. The paper concludes by calling for a re‐moralised CSR, reminding one that economic activity is embedded in social relations.

Originality/value

Attempts to critique CSR through lenses afforded by sociology are comparatively rare. This paper shows how the true nature of predominant preoccupations in the mainly business‐related debates on CSR can be more openly seen as being economically rational when examined using theoretical frames and language from sociology.

Details

International Journal of Sociology and Social Policy, vol. 30 no. 11/12
Type: Research Article
ISSN: 0144-333X

Keywords

Article
Publication date: 26 October 2010

Luis Moreno

The purpose of this paper is to reflect on those “meeting points” and “encountering places” where the action of individuals, families, corporations, NGOs and public policies can…

2604

Abstract

Purpose

The purpose of this paper is to reflect on those “meeting points” and “encountering places” where the action of individuals, families, corporations, NGOs and public policies can optimize the advancement of social citizenship within the European context.

Design/methodology/approach

An analysis of the worlds of welfare capitalism is contrasted with a corporate social responsibility (CSR) typology of policy governance. It serves the purpose of highlighting not only institutional arrangements and operational welfare rationales, but also value‐systems and cultural tenets shaping commonalities and diversities in public policy governance in the European Union.

Findings

Considerations are made on the impacts that both the global order and the “new social risks” (NSR) have for the promotion of CSR and the advancement of social citizenship. The case of the reconciliation of work and family life illustrates how CSR might induce a greater role for businesses in welfare development.

Research limitations/implications

Further research is needed to establish the linkages between the welfare regime approach and the models of public policy supports for CSR.

Originality/value

The paper is original in its theoretical linking of welfare mix, CSR and social citizenship with regard to the improvement of citizens’ living conditions.

Details

International Journal of Sociology and Social Policy, vol. 30 no. 11/12
Type: Research Article
ISSN: 0144-333X

Keywords

Article
Publication date: 26 October 2010

André H.J. Nijhof and Ronald J.M. Jeurissen

This paper aims to clarify that corporate social responsibility (CSR) has come a long way by the prevailing business case approach, but increasingly hits a glass ceiling. The…

8235

Abstract

Purpose

This paper aims to clarify that corporate social responsibility (CSR) has come a long way by the prevailing business case approach, but increasingly hits a glass ceiling. The glass ceiling metaphor refers to the inherent limitations created by a business case approach towards CSR.

Design/methodology/approach

The main findings are based on an analysis of existing literature on strategies for CSR. The findings are illustrated with a case from the Dutch National Research Program on CSR.

Findings

The very term corporate social responsibility suggests that the debate about CSR is all about responsibilities of corporations. Maybe it once was, but nowadays it is much more about new market opportunities and a business‐wise approach to ecological and social problems. CSR has evolved into a marketable asset of companies, in which profit‐oriented managers and entrepreneurs are willing to invest. This “commodification” of CSR has helped to make it acceptable in the business world, but this comes at a considerable price from the perspective of the social responsibility of business. It is especially argued in the paper that a business case approach results in opportunism, leaves institutional blockades intact and drives out the intrinsic motivation for engaging in CSR.

Research limitations/implications

Because of the chosen conceptual research approach, the propositions put forward in the paper need further grounding in empirical research.

Practical implications

In order to shatter this glass ceiling, managers have to deal with a paradoxical situation. They should maintain their appreciation of economic constraints and at the same time combine this with a sincere recognition of moral values. This at least requires that managers should show commitment to certain social values, be able to defend it in good and bad times and prepare all employees to deal with the inherent dilemmas of bearing different responsibilities.

Originality/value

Although the paper builds on earlier articles on limitations of a business case approach, it is the first paper to argue for a glass ceiling of CSR created by the inherent limitations of such an approach.

Details

International Journal of Sociology and Social Policy, vol. 30 no. 11/12
Type: Research Article
ISSN: 0144-333X

Keywords

Article
Publication date: 26 October 2010

Gabriela Coronado and Wayne Fallon

The purpose of this paper is to draw attention to the political dimensions in the relationships between mining companies and their aboriginal stakeholders in Australia. Practical…

3250

Abstract

Purpose

The purpose of this paper is to draw attention to the political dimensions in the relationships between mining companies and their aboriginal stakeholders in Australia. Practical applications of stakeholder approaches to corporate social responsibility (CSR) can overlook indigenous people at the local level of those who are most affected by mining.

Design/methodology/approach

Informed by critical discourse analysis, the paper reports on a critical web‐based study that synthesises disparate community and business perspectives to explore the representations of CSR relationships between mining companies and aboriginal stakeholders.

Findings

Through their rhetorical manipulation of the CSR discourse, mining companies construct a homogeneous representation of aboriginal peoples, for strategic purposes. Companies maintain a public image as good corporate citizens, while using the rhetoric to divert their CSR activities to less problematic indigenous groups, thus ignoring the claims of stakeholders who are more directly affected by mining.

Research limitations/implications

While web‐based research of CSR relationships can incorporate disparate perspectives to reveal the critical complexities of the relationships, the resultant interpretations cannot be conclusive. Thus more comprehensive on‐site ethnographic fieldwork is required, and the web‐based studies can be used to identify issues and contradictions to be investigated in the field.

Originality/value

This critical evaluation of the CSR relationships between mining companies and their indigenous stakeholders offers an independent appreciation of those relationships and the political nuances in them. The paper provides evidence of the corporate appropriation of the CSR discourse for corporate image‐enhancing purposes and shows how the mining companies adopt this approach in their practice of the CSR rhetoric.

Details

International Journal of Sociology and Social Policy, vol. 30 no. 11/12
Type: Research Article
ISSN: 0144-333X

Keywords

Article
Publication date: 26 October 2010

Frank den Hond, Frank G.A. de Bakker and Patricia de Haan

Activist groups apply a range of tactics in order to improve labour conditions in the global sports and apparel industry. The accumulation of these tactics leads to the build‐up…

2136

Abstract

Purpose

Activist groups apply a range of tactics in order to improve labour conditions in the global sports and apparel industry. The accumulation of these tactics leads to the build‐up of pressure on firms within this industry (brands, retailers) to change their policies and activities on labour issues in their supply chains. The purpose of this paper is to explore how activist groups instigate change within an industry.

Design/methodology/approach

By re‐examining a series of previously published accounts, eight conflict situations in the global sports and apparel industry, involving Nike, Reebok and Adidas, were analysed.

Findings

The paper demonstrates how an industry‐level approach is helpful in understanding how the sequential patterning of tactical choices evokes change in an industry. Studying activist groups’ tactics from this approach provides a richer understanding.

Originality/value

The paper contributes to the growing literature on activists’ influence strategies in conflicts with firms and speaks to current attempts at bringing together social movement and organization theories.

Details

International Journal of Sociology and Social Policy, vol. 30 no. 11/12
Type: Research Article
ISSN: 0144-333X

Keywords

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