Lars Mäncher, Christopher Zerres and Thomas Breyer-Mayländer
The aim of the research is to identify the factors that create an authentic company's corporate social responsibility (CSR) engagement and to investigate whether an authentic CSR…
Abstract
Purpose
The aim of the research is to identify the factors that create an authentic company's corporate social responsibility (CSR) engagement and to investigate whether an authentic CSR engagement influences the purchase intention. In addition, the study attempts to provide insights into the mediation role of attitude toward the company and frequency of purchase on purchase intention.
Design/methodology/approach
In this study, a theoretical framework is developed in which major antecedents of authentic CSR are identified. A specific example of a brand and its corporate social responsibility activities was used for the study. An online questionnaire was used to collect the data. To verify the hypothesis, structural equation modeling with the partial least squares method was used. A total of 240 people participated in the study.
Findings
The results of the study confirmed that CSR authenticity positively influences consumer purchase intention. Furthermore, the hypothesized impact of CSR authenticity on attitudes toward the company and frequency of purchase could be verified.
Originality/value
Although there is research on the antecedents influencing the consumer's perceived authenticity of CSR, it has not addressed differences in impact and has not presented a full picture of influencing antecedents. In addition, CSR proof as a new antecedent is investigated in the study. Moreover, research on outcomes of perceived CSR authenticity still lacks depth. The study therefore addresses this research gap by providing an extensive research framework including antecedents influencing CSR authenticity and outcomes of CSR authenticity.
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Cases of corrosion of metal coated on its inner surface with insulating materials are frequently encountered, particularly where the insulation has become damp. Since this problem…
Abstract
Cases of corrosion of metal coated on its inner surface with insulating materials are frequently encountered, particularly where the insulation has become damp. Since this problem first arose acutely, shortly after the introduction in this country of the first all‐steel railway carriages some 24 years ago, many attempts have been made to overcome the trouble. For a long time the mechanism of this kind of corrosion was in doubt. Some thought that the materials used, especially asbestos, were the prime cause. Various attempts were made to use non‐absorbent insulants or to waterproof the visible face of the insulation with a film of bitumen or the like.
According to John Dunning’s eclectic paradigm, firms need to have ownership, location, and internalization advantages in order to cross borders and engage in foreign direct…
Abstract
According to John Dunning’s eclectic paradigm, firms need to have ownership, location, and internalization advantages in order to cross borders and engage in foreign direct investment. By drawing on historical evidence on the evolution of a group of leading marketing‐based multinationals in consumer goods, this paper claims that, despite its richness, the eclectic paradigm, and in particular the concept of “ownership advantages,” needs to be revised and extended to take into account different levels of institutional analysis. For the eclectic paradigm to give a rounded view of the internationalizing firm, it needs to acknowledge the critical importance of firm‐specific ownership advantages, such as the role of the entrepreneur.
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I. Rationalisierung und Rechnungswesen Das Rechnungswesen ist ein Kontrollinstrument, das zur Überwachung der Wirtschaftsgebarung und der wirtschaftlichen Lage einer Unternehmung…
Abstract
I. Rationalisierung und Rechnungswesen Das Rechnungswesen ist ein Kontrollinstrument, das zur Überwachung der Wirtschaftsgebarung und der wirtschaftlichen Lage einer Unternehmung dient. Seine Hauptaufgabe besteht darin, der Unternehmungsleitung jederzeit Aufschluss zu geben über den Stand des Vermögens und der Schulden einerseits sowie über die Entwicklung von Aufwand und Ertrag anderseits. Über diese Faktoren muss die Unternehmungsleitung stets Bescheid wissen, wenn sie nicht planlos in den Tag hinein operieren will. Für eine zielbewusste Unternehmungsführung hat das Rechnungswesen darüber hinaus auch Auskunft zu geben über die mutmassliche zukünftige Entwicklung. Die Registrierung von Tatsachen, die bereits der Vergangenheit angehören, ist nur ein Teil, wenn auch ein wichtiger, des Rechnungswesens. Seine volle Bedeutung erlangt dieses aber erst, wenn es auf die Zukunft ausgerichtet ist und die nötigen zahlenmässigen Unterlagen liefert für die laufend zu treffenden Dispositionen.