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Article
Publication date: 1 August 2006

Atle Midttun, Kristian Gautesen and Maria Gjølberg

The increasing engagement in corporate social responsibility (CSR) potentially indicates an attempt to “re‐embed” the economy in a wider societal context, following a period of

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Abstract

Purpose

The increasing engagement in corporate social responsibility (CSR) potentially indicates an attempt to “re‐embed” the economy in a wider societal context, following a period of neoliberal market exposure, deregulation, and separation of commercial and societal concerns. The purpose of this paper is to explore the relationship between this new social embedding of the economy and older traditions of social embeddedness, such as the welfare state, neocorporatist arrangements, and other socio‐political and labour market arrangements.

Design/methodology/approach

The paper explores the relationship between old and new embeddedness by examining how 17 West European nations and the USA are ranked on “old” embeddedness dimensions and comparing this ranking with “new” CSR rankings of nationally aggregated industrial performance.

Findings

The overall findings at an aggregate level provides some support for the idea of a symmetric relationship between the “old”, politically‐driven embeddedness and the “new”, industry‐driven embeddedness. However, a finer inspection of the results reveals interesting diversity and variation between countries and between scores, indicating more complex national story lines.

Research limitations/implications

Despite the limited set of countries and some measurement challenges, the analysis illustrates that the patterns of national industrial adaptation to the CSR agenda is strongly shaped by regional and national institutional contexts. While some of the institutional patterns shaping CSR in the “old” EU 15++ have been analysed in this paper, much work still remains to be done in extending and deepening our knowledge in this field.

Practical implications

The findings may help understand how a general framework like CSR interplays with political and institutional contexts as it trickles down into different West European political economies.

Originality/value

The systematic analysis of old political and new corporate social embeddedness of the economy based on a broad set of indicators is new and sheds light on the institutional preconditions for‐ and shaping of CSR.

Details

Corporate Governance: The international journal of business in society, vol. 6 no. 4
Type: Research Article
ISSN: 1472-0701

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Article
Publication date: 2 November 2015

Anna Zinenko, Maria Rosa Rovira and Ivan Montiel

The aim of this paper is to discuss how ISO 26000 fits within two predominant corporate social responsibility (CSR) instruments, GRI and UNGC. The past two decades have witnessed…

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Abstract

Purpose

The aim of this paper is to discuss how ISO 26000 fits within two predominant corporate social responsibility (CSR) instruments, GRI and UNGC. The past two decades have witnessed considerable changes in the CSR field with the introduction of new voluntary CSR instruments. Organizations adopting such tools may perceive some of the existing and emerging CSR instruments as redundant or complementary.

Design/methodology/approach

The relationships between the CSR instruments analysed are treated through the lenses of institutional entrepreneurship and coopetition theories. The analysis presented is based on secondary data such as literature reviews, publications and online resources and databases from the UNGC, GRI and ISO as well as personal communications with representatives of ISO, GRI and UNGC.

Findings

The paper shows that from the users’ perspective, CSR instruments should not be treated as separate alternatives, but rather as complementary to each other. At the same time, organizations that set up CSR instruments have to strengthen their existing collaboration as a network, in order to contribute more effectively to sustainable development.

Research limitations/implications

The use of secondary data to discuss some of the ISO 26000 diffusion trends might provide an incomplete picture but still offer interesting insights.

Practical implications

This study allows to better understand the linkages, overlaps and differences between three CSR instruments: UNGC, GRI and ISO 26000. At first sight, some of these instruments may appear as redundant but our analysis points out that they complement each other. They have different goals and are useful in different parts of one organization’s CSR infrastructure. These instruments help organizations to implement different CSR tools at different stages of integrating sustainability issues into their strategies and operations.

Originality/value

CSR instruments have mainly been examined separately by scholars. In contrast, this study analyses ISO 26000, UNGC and GRI as a collaborative mechanism and predicts the fit of ISO 26000 within these well-established CSR instruments. The main contribution of this study is an in-depth analysis of the relationships between organizations that are developing and promoting prominent CSR instruments. In addition, we apply organizational theories to our analysis as a novel perspective. This study contributes to institutional entrepreneurship theory by showing how organizations playing the role of institutional entrepreneurs may encourage the early adoption of a new CSR instrument. It also contributes to the coopetition theory by applying this approach outside the traditional business setting.

Details

Sustainability Accounting, Management and Policy Journal, vol. 6 no. 4
Type: Research Article
ISSN: 2040-8021

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Book part
Publication date: 19 July 2018

Paula Maria Bögel, Ivana Brstilo Lovrić, Sigrid Bekmeier-Feuerhahn and Charlotta Sophie Sippel

Recently, authors have determined varieties in the development of corporate social responsibility (CSR) within Europe. This chapter examines similarities and differences in…

Abstract

Purpose

Recently, authors have determined varieties in the development of corporate social responsibility (CSR) within Europe. This chapter examines similarities and differences in sustainability and related CSR developments in two contrasting European countries, namely Germany (industrialized society) and Croatia (transitional society). It has been argued that sustainable development is an industrial phenomenon common among Western European countries and the USA, often marked as post-industrial societies, and usually not observed in post-socialist and transitional societies which are confronted with an inner need for economic, political, and overall (re)structuring. Concerning differences within Europe, the concept of sustainable development in general and CSR concepts, in particular, have been described in the literature as less advanced in Eastern European countries than in Western European countries. Taking into account socio-cultural influences on the way CSR is understood and practiced, this study discusses this assumption and also addresses the question whether CSR is differently developed and not implicitly less developed.

Design/methodology/approach

As an illustrative example, a small empirical study was conducted to examine whether consumers in Croatia are actually less prepared for CSR, and, on the other hand, whether they just focus on different dimensions of CSR than consumers in Germany. In more detail, it examined differences in participants’ attitudes, social norms, and perceived level of control with regard to sustainable fashion consumption between German and Croatian consumers.

Findings

The study’s findings support the assumption of previous studies that consumers’ lack of interest in CSR and knowledge deficits in this regard are likely to be a barrier for CSR development in Croatia. Yet, it also illustrates that the CSR development in Eastern European countries should not automatically be seen as less advanced but in some parts just as different. Findings from the study on differences with regard to the importance of different sustainability dimensions, namely the social and environmental dimension of CSR, support the assumption that the way CSR is understood and practiced differs due to socio-cultural differences.

Research limitations/implications

As the understanding and development of CSR seem to depend on the socio-cultural context, further research is needed to examine which concepts are present in Croatia concerning sustainability and CSR.

Practical implications

The findings provide information on the current status of CSR development and sustainable development in two differently governed nations of the EU, namely Germany and Croatia. Resulting practical implications for CSR strategies of companies and interventions to support CSR development and sustainable consumption patterns in both countries are discussed.

Originality/value

Comparative CSR studies, especially within Europe, are in general rare and in particular, this study is one of a so far very limited number of studies on CSR in Eastern Europe.

Details

The Critical State of Corporate Social Responsibility in Europe
Type: Book
ISBN: 978-1-78756-149-6

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Book part
Publication date: 14 September 2018

Roopinder Oberoi

The spotlight of this chapter is to understand the connection between public policy and corporate social responsibility (CSR); in other words – the institutionalization of CSR…

Abstract

The spotlight of this chapter is to understand the connection between public policy and corporate social responsibility (CSR); in other words – the institutionalization of CSR. What is the role of the government for setting standards and mandating for ensuring responsibility? The emerging accepted wisdom in policy and academic circles is that many sustainability solutions are likely to result from institutional (i.e., governance) reform. A perceptive on CSR evolving as an institution of broader societal governance appears as a promising opportunity to delve into at a point in time when conventional rules, actors, and markets that steered the global economy demonstrate to be undergoing credibility crisis. CSR therefore must be considered within the wider field of institutions for governing the corporation and the economy. This chapter is exploratory as it dwells into theoretical underpinning of emerging mandatory CSR as well as provides empirical mapping of corporate responses to the new enacted legislation. The CSR analysis presented is based on a content analysis of the information contained in the annual reports of some prominent companies, government documents, audits reports, companies websites, and newspaper reports, which will provide us evidences of responses of corporates toward the CSR provisions.

Details

Stakeholders, Governance and Responsibility
Type: Book
ISBN: 978-1-78756-380-3

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Article
Publication date: 1 June 2010

Maria Björklund

The purpose of this paper is to develop a benchmark tool that can be applied to improve corporate social responsibility (CSR) in purchasing. The tool has been tested on two…

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Abstract

Purpose

The purpose of this paper is to develop a benchmark tool that can be applied to improve corporate social responsibility (CSR) in purchasing. The tool has been tested on two companies that illustrate how the benchmarking tool can be applied.

Design/methodology/approach

A literature review provides arguments for the importance of a benchmarking tool in the area of social responsible purchasing. The literature review also provides information about the practices and activities that can be applied as well as a structure for these. Empirical data are based on the sustainability reports of two companies.

Findings

A benchmarking tool for social responsible purchasing is developed. The tool facilitates companies in their structuring, categorising and presenting of relevant data in order to benchmark their social responsibility in purchasing. The testing of the tool provided concrete examples of activities that can be used to address different aspects of CSR in purchasing.

Practical implications

The largest contribution is the development of a benchmarking tool that can be of great help for companies and organisations in their striving towards increased social responsibility in purchasing. The tool provides guidance to companies who want to understand the areas in which their strengths and weaknesses lie. The paper can also inspire and motivate companies to discover and try new ideas and ways to address CSR matters in purchasing.

Originality/value

The paper develops a benchmarking tool that can be applied in the area of corporate social responsible purchasing.

Details

Benchmarking: An International Journal, vol. 17 no. 3
Type: Research Article
ISSN: 1463-5771

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Book part
Publication date: 18 February 2013

A.N. Sarkar

Purpose – To review the performance and growth of mining industry in India against current global vision and trend of the industrial growth internationally. Also, to evolve the…

Abstract

Purpose – To review the performance and growth of mining industry in India against current global vision and trend of the industrial growth internationally. Also, to evolve the strategic policy for evaluating Corporate Social Responsibility (CSR) programme initiatives taken by the Indian mining industry at large as well as the impacts thereof, with special reference to affected and most vulnerable mining belts in India.Design/methodology/approach – An attempt has been made in the chapter to have a holistic sectoral review of the overall performance of the mining industry in India for the past one decade, as well as its claimed impact on improvement of ecological quality and socio-economic growth in the mining belts. The chapter reviews the state of the impact of ‘CSR’ initiatives and programmes on environment as well as the mining community in terms of stakeholders’ involvement and protection of rights in developing socio-economic business equity. The chapter also critically analyses the policy dimensions – including mining industry's operational framework, which can attribute towards developing future strategy for sustainable development of the mining industry at large, through evolving a series of reform processes, adequately backed up by innovative CSR policy and programme initiatives, together with well-defined implementation, monitoring, evaluation strategies and standards.Findings – The mining industries in India have a huge potential for growth to support the other industries for which bulk of the raw materials are derived from this industrial segment. Several research and developmental studies conducted by different organisations spread across the globe have convincingly been able to link the prospect of industrial growth and long-term sustainability with the stakeholders’ participatory and proactive roles along with those of the industry for holistic and integrated socio-economic development of the mining areas. This has been possible through careful designing of the CSR programmes and initiatives by several mining companies in India (with varying degree of success and failures) with close monitoring and performance evaluation of the impact of the programmes in ecological, economical and sustainability terms against certain pre-designed standards. Such standards – as they are constantly evolving – should inter alia include ethical and transparency dimensions to ensure total involvement of the local community in the mining-affected areas. Proper compensation mechanisms and socio-economic growth of the mining community will not only improve productivity, but will also take care of ecological and economic safeguard of the mined coal blocks that are highly vulnerable to ecological degradation and economic exploitation. As for future strategy for sustainable industrial growth of the mining industry in India, there should be constant monitoring and evaluation of the various provisions of the various Acts related to mining, minerals, metals, energy, power, environment, etc. that are constantly under review and reforms processes with a view to guiding the future strategy. International co-operation in the mining sector will go a long way for sustainable growth and development of the mining industry in India for boosting the economic growth of the country.Research limitations/implications – Future research on the theme should focus on identification of replicable and sustainable model of CSR practices in the mining industry by developing illustrative business models on the basis of global experiences. Sustainability reporting and identification of better qualitative as well as quantitative parameters, tools and techniques to study the impact of CSR practices on the socio-economic growth of the affected mining community should be the focus of future research.Social implications – The findings (serving as messages) of this piece of research will certainly have an impact on society. This in turn, will, hopefully influence public attitudes, and by implications, it will also influence (corporate) social responsibility or environmental issues.Originality/value of the chapter – The chapter is innovative and, among other things, addresses some of recently reported burning issues affecting the interests of the mining industry on one hand, and the national economy of the affected countries on the other.

Details

International Business, Sustainability and Corporate Social Responsibility
Type: Book
ISBN: 978-1-78190-625-5

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Article
Publication date: 6 March 2009

Izabela Koładkiewicz

The purpose of this paper is to show the approach to the concept of corporate social responsibility (CSR) in Poland. It also intends to characterize the process of the…

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Abstract

Purpose

The purpose of this paper is to show the approach to the concept of corporate social responsibility (CSR) in Poland. It also intends to characterize the process of the implementation of its assumptions subject to Polish economic conditions. At the same time, it aims to pay special attention to the role of small and medium‐sized enterprises.

Design/methodology/approach

The approach to the concept of CSR in Poland is outlined on the basis of the result of studies conducted over the years 2002‐2007 as published in the Responsible Business in Poland reports by the Responsible Business Forum.

Findings

In spite of the fact that this paper only shows a single segment of a greater whole, the picture of CSR in Poland that emerges from the reports, demonstrates continuous growth in awareness of this subject matter. In the case of companies, worth stressing is the fact that the balance is slowly shifting from expressing mere interest and declarations of undertaking actions in the future to real implementation of ventures and programs tied with responsible business. However, domestic companies are still plagued by a lack of knowledge and familiarity with instruments facilitating the effective implementation of the standards and principles of responsible business.

Research limitations/implications

A significant limitation of the picture of CSR in Poland, as presented in this paper, is the scope and character of sources used. They are restricted to six Responsible Business in Poland reports.

Practical implications

In spite of the fragmentary character of this analysis, its results demonstrate a need to undertake research into current implementations of the concept of responsible business in the small and medium‐sized enterprise sectors. In practice, this sphere remains untouched under Polish conditions.

Originality/value

The paper presents interesting information on the approach to CSR in Poland.

Details

Social Responsibility Journal, vol. 5 no. 1
Type: Research Article
ISSN: 1747-1117

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Article
Publication date: 2 September 2014

David Katamba, Cedric Marvin Nkiko, Charles Tushabomwe Kazooba, Imelda Kemeza and Sulayman Babiiha Mpisi

The purpose of this paper is to explore how ISO 26000 inter-marries with millennium development goals (MDGs) with a view to demonstrate and recommend how businesses can…

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Abstract

Purpose

The purpose of this paper is to explore how ISO 26000 inter-marries with millennium development goals (MDGs) with a view to demonstrate and recommend how businesses can successfully use this intermarriage to solve society problems.

Design/methodology/approach

Case methodology was used to investigate how a company can use the social responsibility standard, ISO 26000, to guide its corporate social responsibility (CSR) aimed at contributing to MDGs. The paper focussed on the CSR dimension of community involvement and development (CI&D) interventions in health-related MDGs (4, 5 and 6). Data collection was by semi-structured interviews with CSR managers of the studied company, plus non-participant observation of CSR activities and projects. In order to develop a framework within which the collected data could be analyzed, the authors employed pattern-matching, explanation building and time series analysis. For generalization purposes of findings, the authors were guided by the “adaptive theory approach.”

Findings

The intermarriage is much revealed in health and wellness. This intermarriage also reveals cross-cutting issues which support universal access to health care and prevent illnesses. Lastly, the intermarriage is symbiotic in nature, that is, MDGs contribute what to achieve while ISO 26000 contributes how to achieve.

Research limitations/implications

The case study (Uganda Baati Ltd, - UBL) that informed this research is a subsidiary company of a multinational, SAFAL Group. This provided an indication that global or trans-national forces drive CSR/CI&D at UBL. Thus, the findings may not fit directly with a company that has a local/national focus of its CSR/CI&D.

Practical implications

The paper presents guidelines to use and localize this intermarriage so as to focus CSR on global socio-economic development priorities, identify strategic stakeholders, and pathways to solutions for complex CI&D issues.

Originality/value

This research advances the Post-2015 MDG Development Agenda suggested during the United Nations MDG Summit in 2010 which called for academic contributions on how MDGs can be realized even after 2015.

Details

International Journal of Social Economics, vol. 41 no. 9
Type: Research Article
ISSN: 0306-8293

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Article
Publication date: 7 April 2023

Gauri Joshi, Dipasha Sharma, Monica Kunte and Shirin Shikalgar

This study aims to explore the patterns of corporate social responsibility (CSR) practices and investments across different ownership groups and relevance of CSR practices in the…

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Abstract

Purpose

This study aims to explore the patterns of corporate social responsibility (CSR) practices and investments across different ownership groups and relevance of CSR practices in the vision and mission (V&M) statements of firms.

Design/methodology/approach

The paper uses the neo-institutional theory approach, which explains similarities and differences in the CSR practices of organisations embedded within (and between) similar sectoral contexts. The study accounts the CSR activities of the top 100 companies listed on the Bombay Stock exchange (BSE) based on their ownership and checks the overlap of the CSR activities conducted by the companies with the ongoing social development schemes launched in India during the same of time. The time period between 2017 and 2020 is chosen to analyse the CSR studies. The study uses content analysis technique to derive conclusions. A textual analysis of top 100 listed firms across all ownership groups aimed at understanding patterns of CSR practices opted by the different groups and coherence of CSR patterns in the V&M statements. CSR related keywords were analysed in the V&M statements to understand what influence reporting of CSR practices in the strategic communication of firms.

Findings

Overall analysis indicated that top 100 firms prefer to invest in the areas of “Education”, “Sustainability” “Skill” where public-owned firms preferred towards “Sanitation” and “Environment/Sustainability” showing concurrence with local development goals. Private and foreign groups preferred to park their CSR funds in “Education” and “Skill” development showing coherence with the global agendas. Public-owned firms tend to report more CSR related specifically “Environment’ and “Sustainability” in the strategic documents. However, private and foreign firms do not pay any significance to CSR related keywords in their V&M statements.

Research limitations/implications

Findings suggest that despite of huge CSR investments, private and foreign-owned firms lack CSR focus and communication in their V&M statements, which may create disintegration in the CSR investment and strategic alignment of near-term and future goals. The paper suggests that private and foreign firms should also communicate their CSR practices through their V&M to stakeholders so that CSR practices may not remain mere 2% mandated expenditure by the Government of India.

Originality/value

The study contributes in confirming the success of the CSR policy mandate in supplementing government’s social development programmes along with indications on the role of family firms in accelerating the process of community development as compared to foreign firms. The study also favours integration of CSR disclosures in the V&M statements to gain long-term benefit out of these investments.

Details

Social Responsibility Journal, vol. 19 no. 9
Type: Research Article
ISSN: 1747-1117

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