Pub Date : 2023-06-27DOI: 10.1108/srj-10-2022-0442
Sara Pimenta, A. Duarte, Eduardo Simões
Purpose In recent years, efforts to reinforce the links between corporate social responsibility and human resource management have highlighted employees’ role as crucial organizational stakeholders. This study aims to investigate whether workers’ perception of socially responsible human resource management (SR-HRM) based on employee-focused practices is related to work engagement (WE). This research also explored whether perceived organizational support (POS) and affective commitment (AC) can contribute to explaining this relationship. Social exchange theory and job demands-resources model were used to theoretically frame the research. Design/methodology/approach Data were collected from a sample of 222 employees working in diverse organizations, using individual online surveys. Several analyses were conducted to assure data robustness to common method bias. Findings The results confirm that SR-HRM fosters WE and that this effect is subject to sequential mediation by POS and AC. Accordingly, SR-HRM practices contribute to higher level of POS, which then foster stronger affective bonds with employers and, in turn, higher levels of vigor, absorption and dedication among workers. Originality/value The findings contribute to the expansion of the SR-HRM literature by providing a deeper understanding of how this management strategy affects employees’ job-related attitudes, particularly WE a much-overlooked variable in this realm.
{"title":"How socially responsible human resource management fosters work engagement: the role of perceived organizational support and affective organizational commitment","authors":"Sara Pimenta, A. Duarte, Eduardo Simões","doi":"10.1108/srj-10-2022-0442","DOIUrl":"https://doi.org/10.1108/srj-10-2022-0442","url":null,"abstract":"\u0000Purpose\u0000In recent years, efforts to reinforce the links between corporate social responsibility and human resource management have highlighted employees’ role as crucial organizational stakeholders. This study aims to investigate whether workers’ perception of socially responsible human resource management (SR-HRM) based on employee-focused practices is related to work engagement (WE). This research also explored whether perceived organizational support (POS) and affective commitment (AC) can contribute to explaining this relationship. Social exchange theory and job demands-resources model were used to theoretically frame the research.\u0000\u0000\u0000Design/methodology/approach\u0000Data were collected from a sample of 222 employees working in diverse organizations, using individual online surveys. Several analyses were conducted to assure data robustness to common method bias.\u0000\u0000\u0000Findings\u0000The results confirm that SR-HRM fosters WE and that this effect is subject to sequential mediation by POS and AC. Accordingly, SR-HRM practices contribute to higher level of POS, which then foster stronger affective bonds with employers and, in turn, higher levels of vigor, absorption and dedication among workers.\u0000\u0000\u0000Originality/value\u0000The findings contribute to the expansion of the SR-HRM literature by providing a deeper understanding of how this management strategy affects employees’ job-related attitudes, particularly WE a much-overlooked variable in this realm.\u0000","PeriodicalId":47615,"journal":{"name":"Social Responsibility Journal","volume":" ","pages":""},"PeriodicalIF":3.2,"publicationDate":"2023-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49343630","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-06-21DOI: 10.1108/srj-01-2023-0003
Cherine Jneid
Purpose The assessment of the role of entrepreneurial passion in international entrepreneurship needs further attention. This study aims to fill this research gap by assessing the role of developing entrepreneurial passion, when moderated by the adversity of fragile countries, in the success of small and medium family enterprises’ (family SMEs) internationalization success. Design/methodology/approach Using time-lagged survey date from decision-makers on internationalized family SMEs from fragile countries (Lebanon, Iraq, Yemen, Egypt and Syria) between 2020 and 2022, this study assesses the relationship between the entrepreneurial passion and family SMEs’ internationalization success as well as the moderating effect of the institutional context of these fragile countries. Findings The results demonstrated that the developing entrepreneurial passion is positively related to the family SMEs’ internationalization success. Moreover, the adversity of fragile home countries significantly moderates this relationship. Originality/value This study is a catalyst for future passion theoretical research on fragile countries. Moreover, it will encourage more studies on the understanding of the entrepreneurial passion for organizational performance of family SMEs, especially in an international context.
{"title":"Entrepreneurial passion and family SMEs internationalization success: examining the moderating effect of the adversity of fragile countries","authors":"Cherine Jneid","doi":"10.1108/srj-01-2023-0003","DOIUrl":"https://doi.org/10.1108/srj-01-2023-0003","url":null,"abstract":"\u0000Purpose\u0000The assessment of the role of entrepreneurial passion in international entrepreneurship needs further attention. This study aims to fill this research gap by assessing the role of developing entrepreneurial passion, when moderated by the adversity of fragile countries, in the success of small and medium family enterprises’ (family SMEs) internationalization success.\u0000\u0000\u0000Design/methodology/approach\u0000Using time-lagged survey date from decision-makers on internationalized family SMEs from fragile countries (Lebanon, Iraq, Yemen, Egypt and Syria) between 2020 and 2022, this study assesses the relationship between the entrepreneurial passion and family SMEs’ internationalization success as well as the moderating effect of the institutional context of these fragile countries.\u0000\u0000\u0000Findings\u0000The results demonstrated that the developing entrepreneurial passion is positively related to the family SMEs’ internationalization success. Moreover, the adversity of fragile home countries significantly moderates this relationship.\u0000\u0000\u0000Originality/value\u0000This study is a catalyst for future passion theoretical research on fragile countries. Moreover, it will encourage more studies on the understanding of the entrepreneurial passion for organizational performance of family SMEs, especially in an international context.\u0000","PeriodicalId":47615,"journal":{"name":"Social Responsibility Journal","volume":" ","pages":""},"PeriodicalIF":3.2,"publicationDate":"2023-06-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48746792","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-06-15DOI: 10.1108/srj-09-2022-0358
Cíntia de Melo de Albuquerque Ribeiro, Marcelo Pereira Moraes, Alan Bandeira Pinheiro, Júlio Neto
Purpose This paper aims to assess the level of compliance of the Integrated Management Reports of four Brazilian public universities with the International Integrated Reporting Framework. Design/methodology/approach The authors carried out documentary research on the management reports of four Brazilian public universities for the period 2018–2020. For the analysis, the authors developed a Disclosure Index (DI) that analyzes the content of the reports and allows them to verify the quality of these institutional documents. Findings The results show that two universities present low quality of their reports with a disclosure rate lower than 50%, while the other two demonstrate evolution in the quality of reporting over the years. In addition, the findings point to the need for greater conciseness in the preparation of reports and accessibility of disclosures, as well as inclusion of the impacts of organizations’ activities on society and the environment. Practical implications This research brings relevant contributions by identifying points of improvement in the dissemination of information by management reports from an Integrated Reporting approach and by identifying the need to adopt strategies that expand the understanding and knowledge of the preparers about this new approach. Originality/value The authors adapted a DI to measure the adhesion of the management reports of Brazilian universities to the Integrated Reporting approach. The results will be of interest to public organizations that seek to improve information disclosure based on an Integrated Reporting approach.
{"title":"Quality of integrated reports: evidence from Brazilian public universities","authors":"Cíntia de Melo de Albuquerque Ribeiro, Marcelo Pereira Moraes, Alan Bandeira Pinheiro, Júlio Neto","doi":"10.1108/srj-09-2022-0358","DOIUrl":"https://doi.org/10.1108/srj-09-2022-0358","url":null,"abstract":"\u0000Purpose\u0000This paper aims to assess the level of compliance of the Integrated Management Reports of four Brazilian public universities with the International Integrated Reporting Framework.\u0000\u0000\u0000Design/methodology/approach\u0000The authors carried out documentary research on the management reports of four Brazilian public universities for the period 2018–2020. For the analysis, the authors developed a Disclosure Index (DI) that analyzes the content of the reports and allows them to verify the quality of these institutional documents.\u0000\u0000\u0000Findings\u0000The results show that two universities present low quality of their reports with a disclosure rate lower than 50%, while the other two demonstrate evolution in the quality of reporting over the years. In addition, the findings point to the need for greater conciseness in the preparation of reports and accessibility of disclosures, as well as inclusion of the impacts of organizations’ activities on society and the environment.\u0000\u0000\u0000Practical implications\u0000This research brings relevant contributions by identifying points of improvement in the dissemination of information by management reports from an Integrated Reporting approach and by identifying the need to adopt strategies that expand the understanding and knowledge of the preparers about this new approach.\u0000\u0000\u0000Originality/value\u0000The authors adapted a DI to measure the adhesion of the management reports of Brazilian universities to the Integrated Reporting approach. The results will be of interest to public organizations that seek to improve information disclosure based on an Integrated Reporting approach.\u0000","PeriodicalId":47615,"journal":{"name":"Social Responsibility Journal","volume":" ","pages":""},"PeriodicalIF":3.2,"publicationDate":"2023-06-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45775734","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-06-15DOI: 10.1108/srj-09-2022-0373
Georgios A. Deirmentzoglou, Konstantina K. Agoraki, Patroklos Patsoulis
Purpose This study aims to investigate the influence of cultural values on perceptions of corporate sustainable development (CSD). In recent years, the intensity of the connection between cultural values and SD has been a heavily debated topic. Subsequently, this issue has gained considerable attention from management academics. Design/methodology/approach To shed light on this phenomenon, this study uses econometric techniques (linear regression) and conducts a survey of business executives in medium and large firms to search for evidence that cultural values significantly affect perceptions of CSD. Findings The findings indicate that forward-looking executives who envision themselves as individuals rather than members of a group exhibit more positive perceptions of CSD practices than the rest. Originality/value To the best of the authors’ knowledge, this is the first empirical assessment of cultural values on the perceptions of the three aspects (economic, social and environmental) of CSD.
{"title":"The nexus between cultural values and perceptions of corporate sustainable development","authors":"Georgios A. Deirmentzoglou, Konstantina K. Agoraki, Patroklos Patsoulis","doi":"10.1108/srj-09-2022-0373","DOIUrl":"https://doi.org/10.1108/srj-09-2022-0373","url":null,"abstract":"\u0000Purpose\u0000This study aims to investigate the influence of cultural values on perceptions of corporate sustainable development (CSD). In recent years, the intensity of the connection between cultural values and SD has been a heavily debated topic. Subsequently, this issue has gained considerable attention from management academics.\u0000\u0000\u0000Design/methodology/approach\u0000To shed light on this phenomenon, this study uses econometric techniques (linear regression) and conducts a survey of business executives in medium and large firms to search for evidence that cultural values significantly affect perceptions of CSD.\u0000\u0000\u0000Findings\u0000The findings indicate that forward-looking executives who envision themselves as individuals rather than members of a group exhibit more positive perceptions of CSD practices than the rest.\u0000\u0000\u0000Originality/value\u0000To the best of the authors’ knowledge, this is the first empirical assessment of cultural values on the perceptions of the three aspects (economic, social and environmental) of CSD.\u0000","PeriodicalId":47615,"journal":{"name":"Social Responsibility Journal","volume":" ","pages":""},"PeriodicalIF":3.2,"publicationDate":"2023-06-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42537462","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-06-13DOI: 10.1108/srj-12-2022-0565
Peterson K. Ozili
Purpose This study aims to examine the effect of gender equality on financial stability and financial inclusion for 14 developing countries using yearly data from 2005 to 2021. Design/methodology/approach The two-stage least squares regression estimation and the generalized linear model regression estimation were used to investigate the effect of gender equality on financial stability and financial inclusion. Findings Gender equality has a significant positive effect on financial stability and financial inclusion in developing countries. Gender equality has a significant positive effect on financial stability and financial inclusion in African countries. Gender equality has a significant positive effect on financial stability but not on financial inclusion in non-African countries. Originality/value Little attention has been paid to the role of gender equality in promoting financial stability and financial inclusion. The authors address this issue in this study.
{"title":"Effect of gender equality on financial stability and financial inclusion","authors":"Peterson K. Ozili","doi":"10.1108/srj-12-2022-0565","DOIUrl":"https://doi.org/10.1108/srj-12-2022-0565","url":null,"abstract":"\u0000Purpose\u0000This study aims to examine the effect of gender equality on financial stability and financial inclusion for 14 developing countries using yearly data from 2005 to 2021.\u0000\u0000\u0000Design/methodology/approach\u0000The two-stage least squares regression estimation and the generalized linear model regression estimation were used to investigate the effect of gender equality on financial stability and financial inclusion.\u0000\u0000\u0000Findings\u0000Gender equality has a significant positive effect on financial stability and financial inclusion in developing countries. Gender equality has a significant positive effect on financial stability and financial inclusion in African countries. Gender equality has a significant positive effect on financial stability but not on financial inclusion in non-African countries.\u0000\u0000\u0000Originality/value\u0000Little attention has been paid to the role of gender equality in promoting financial stability and financial inclusion. The authors address this issue in this study.\u0000","PeriodicalId":47615,"journal":{"name":"Social Responsibility Journal","volume":" ","pages":""},"PeriodicalIF":3.2,"publicationDate":"2023-06-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49597900","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-06-13DOI: 10.1108/srj-11-2021-0481
B. Soomro, Ghada Mohamed Elhag, M. K. Bhatti, N. Abdelwahed, Naimatullah Shah
Purpose The purpose of this study is to examine the development of environmental performance (EP) through sustainable practices (SPs), environmental corporate social responsibility (environmental CSR) and behavioural intentions (BIs) among Pakistan’s small and medium enterprises (SMEs). Design/methodology/approach In this study, the researchers applied a quantitative approach which involved significant cross-sectional data. The authors used an online survey to serve the aim of this study. The survey’s respondents are top managers of Pakistan’s manufacturing firms. The authors received 196 valid cases to obtain suitable outcomes from the data. Findings By using the structural equation model, the path analysis shows that green practices (GPs) have a positive and significant effect on SPs and environmental CSR. This study’s findings also demonstrate that environmental CSR plays a substantial role in developing the SPs, BIs and EP. The results of this study also show that SP plays a positive and significant role towards BIs and EP. Finally, BI predicts the EP. Practical implications This study's findings provide planners and policymakers with guidelines to create EP through environmental CSR, SPs and BIs. This study's findings are valuable results in identifying green practices’ significant role in establishing environmental CSR and SPs. Finally, this study's findings offer a new perception of integrating these factors and their contribution to EP. Originality/value This study examined the development of EP in the challenging situation of the COVID-19 pandemic. Therefore, in terms of the empirical findings, this study provides original value.
本研究的目的是通过可持续实践(SPs)、环境企业社会责任(environmental corporate social responsibility, CSR)和巴基斯坦中小企业(SMEs)的行为意向(BIs)来研究环境绩效(EP)的发展。设计/方法/方法在这项研究中，研究人员采用了一种涉及大量横断面数据的定量方法。作者使用了一项在线调查来实现这项研究的目的。该调查的受访者是巴基斯坦制造业公司的高层管理人员。作者收集了196例有效病例，从数据中获得了合适的结果。结果通过结构方程模型进行路径分析，发现绿色实践对SPs和环境企业社会责任具有显著的正向影响。本研究的结果还表明，环境企业社会责任在SPs、BIs和EP的发展中发挥了重要作用。本研究结果还表明，SP对BIs和EP有显著的正向作用。最后，BI预测EP。实际意义本研究的结果为规划者和决策者提供了通过环境企业社会责任、SPs和BIs创建EP的指导方针。本研究的发现对于确定绿色实践在建立环境企业社会责任和SPs方面的重要作用是有价值的。最后，本研究的发现为整合这些因素及其对EP的贡献提供了新的认识。独创性/价值本研究考察了在COVID-19大流行具有挑战性的情况下EP的发展。因此，就实证发现而言，本研究具有原创性价值。
{"title":"Developing environmental performance through sustainable practices, environmental CSR and behavioural intentions: an online approach during the COVID-19 pandemic","authors":"B. Soomro, Ghada Mohamed Elhag, M. K. Bhatti, N. Abdelwahed, Naimatullah Shah","doi":"10.1108/srj-11-2021-0481","DOIUrl":"https://doi.org/10.1108/srj-11-2021-0481","url":null,"abstract":"\u0000Purpose\u0000The purpose of this study is to examine the development of environmental performance (EP) through sustainable practices (SPs), environmental corporate social responsibility (environmental CSR) and behavioural intentions (BIs) among Pakistan’s small and medium enterprises (SMEs).\u0000\u0000\u0000Design/methodology/approach\u0000In this study, the researchers applied a quantitative approach which involved significant cross-sectional data. The authors used an online survey to serve the aim of this study. The survey’s respondents are top managers of Pakistan’s manufacturing firms. The authors received 196 valid cases to obtain suitable outcomes from the data.\u0000\u0000\u0000Findings\u0000By using the structural equation model, the path analysis shows that green practices (GPs) have a positive and significant effect on SPs and environmental CSR. This study’s findings also demonstrate that environmental CSR plays a substantial role in developing the SPs, BIs and EP. The results of this study also show that SP plays a positive and significant role towards BIs and EP. Finally, BI predicts the EP.\u0000\u0000\u0000Practical implications\u0000This study's findings provide planners and policymakers with guidelines to create EP through environmental CSR, SPs and BIs. This study's findings are valuable results in identifying green practices’ significant role in establishing environmental CSR and SPs. Finally, this study's findings offer a new perception of integrating these factors and their contribution to EP.\u0000\u0000\u0000Originality/value\u0000This study examined the development of EP in the challenging situation of the COVID-19 pandemic. Therefore, in terms of the empirical findings, this study provides original value.\u0000","PeriodicalId":47615,"journal":{"name":"Social Responsibility Journal","volume":" ","pages":""},"PeriodicalIF":3.2,"publicationDate":"2023-06-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44090981","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-06-12DOI: 10.1108/srj-01-2023-0011
Sayed Elhoushy, M. A. Ribeiro
Purpose Urging people to avoid stockpiling was a common declaration made by governments during the COVID-19 pandemic outbreak, yet empty supermarket shelves and supply shortages of basic products were observed worldwide. This study aims to (a) identify the factors that activate consumer personal norms towards socially responsible behaviours, specifically resisting stockpiling, and (b) examine how fear moderates the link between personal norms and consumer engagement in stockpiling during public crises. Design/methodology/approach The study recruited a sample of US consumers who were responsible for household grocery shopping during the COVID-19 pandemic. A total of 593 individuals participated in the study, and the collected data were analysed using structural equation modelling. Findings The results show that awareness of the negative consequences of stockpiling and a sense of personal responsibility for those consequences activate personal norms towards responsible shopping during public crises. However, perceived fear has the opposite effect, encouraging stockpiling. In addition, fear weakens the negative relationship between personal norms and stockpiling. Originality/value This study extends the norm activation model and indicates that personal norms may not always promote responsible behaviours when fear is high. It is unique in that it sheds light on non-mainstream responsible consumption behaviours (e.g. resisting stockpiling), and the interaction between consumption and social responsibility.
{"title":"Socially responsible consumers and stockpiling during crises: the intersection of personal norms and fear","authors":"Sayed Elhoushy, M. A. Ribeiro","doi":"10.1108/srj-01-2023-0011","DOIUrl":"https://doi.org/10.1108/srj-01-2023-0011","url":null,"abstract":"\u0000Purpose\u0000Urging people to avoid stockpiling was a common declaration made by governments during the COVID-19 pandemic outbreak, yet empty supermarket shelves and supply shortages of basic products were observed worldwide. This study aims to (a) identify the factors that activate consumer personal norms towards socially responsible behaviours, specifically resisting stockpiling, and (b) examine how fear moderates the link between personal norms and consumer engagement in stockpiling during public crises.\u0000\u0000\u0000Design/methodology/approach\u0000The study recruited a sample of US consumers who were responsible for household grocery shopping during the COVID-19 pandemic. A total of 593 individuals participated in the study, and the collected data were analysed using structural equation modelling.\u0000\u0000\u0000Findings\u0000The results show that awareness of the negative consequences of stockpiling and a sense of personal responsibility for those consequences activate personal norms towards responsible shopping during public crises. However, perceived fear has the opposite effect, encouraging stockpiling. In addition, fear weakens the negative relationship between personal norms and stockpiling.\u0000\u0000\u0000Originality/value\u0000This study extends the norm activation model and indicates that personal norms may not always promote responsible behaviours when fear is high. It is unique in that it sheds light on non-mainstream responsible consumption behaviours (e.g. resisting stockpiling), and the interaction between consumption and social responsibility.\u0000","PeriodicalId":47615,"journal":{"name":"Social Responsibility Journal","volume":" ","pages":""},"PeriodicalIF":3.2,"publicationDate":"2023-06-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43840800","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-06-12DOI: 10.1108/srj-03-2023-0134
Amanda Reid, Evan Ringel, Shanetta M. Pendleton
Purpose The purpose of this study is to situate information and communications technology (ICT) “transparency reports” within the theoretical framework of corporate social responsibility (CSR) reporting. The self-denominated transparency report serves a dual purpose of highlighting an ICT company’s socially responsible behavior while also holding government agencies accountable for surveillance and requests for user data. Drawing on legitimacy theory, neo-institutional theory and stakeholder theory, this exploratory study examines how ICT companies are implementing industry-specific voluntary disclosures as a form of CSR. Design/methodology/approach A content analysis of ICT voluntary nonfinancial reporting (N = 88) was used to identify motivating principles, the company positioning to stakeholders, the relevant publics and intended audience of these disclosures and the communication strategy used to engage primary stakeholders. Findings Key findings suggest that most ICT companies used transparency reporting to engage consumers/users as their primary stakeholders and most used a stakeholder information strategy. A majority of ICT companies signaled value-driven motives in their transparency reports while also positioning the company to stakeholders as a protector of user data and advocate for consumer rights. Originality/value This study enriches the literature on CSR communication strategies and reporting practices by extending it to an underdeveloped topic of study: novel voluntary disclosures as CSR activities of prominent ICT companies (i.e. “Big Tech”). These polyphonic reports reflect varied motives, varied positioning and varied stakeholders. For market-leading companies, transparency reporting can serve to legitimize existing market power. And for midsize and emerging companies, transparency reporting can be used to signal adherence to industry norms – set by market-leading companies.
{"title":"Transparency reports as CSR reports: motives, stakeholders, and strategies","authors":"Amanda Reid, Evan Ringel, Shanetta M. Pendleton","doi":"10.1108/srj-03-2023-0134","DOIUrl":"https://doi.org/10.1108/srj-03-2023-0134","url":null,"abstract":"\u0000Purpose\u0000The purpose of this study is to situate information and communications technology (ICT) “transparency reports” within the theoretical framework of corporate social responsibility (CSR) reporting. The self-denominated transparency report serves a dual purpose of highlighting an ICT company’s socially responsible behavior while also holding government agencies accountable for surveillance and requests for user data. Drawing on legitimacy theory, neo-institutional theory and stakeholder theory, this exploratory study examines how ICT companies are implementing industry-specific voluntary disclosures as a form of CSR.\u0000\u0000\u0000Design/methodology/approach\u0000A content analysis of ICT voluntary nonfinancial reporting (N = 88) was used to identify motivating principles, the company positioning to stakeholders, the relevant publics and intended audience of these disclosures and the communication strategy used to engage primary stakeholders.\u0000\u0000\u0000Findings\u0000Key findings suggest that most ICT companies used transparency reporting to engage consumers/users as their primary stakeholders and most used a stakeholder information strategy. A majority of ICT companies signaled value-driven motives in their transparency reports while also positioning the company to stakeholders as a protector of user data and advocate for consumer rights.\u0000\u0000\u0000Originality/value\u0000This study enriches the literature on CSR communication strategies and reporting practices by extending it to an underdeveloped topic of study: novel voluntary disclosures as CSR activities of prominent ICT companies (i.e. “Big Tech”). These polyphonic reports reflect varied motives, varied positioning and varied stakeholders. For market-leading companies, transparency reporting can serve to legitimize existing market power. And for midsize and emerging companies, transparency reporting can be used to signal adherence to industry norms – set by market-leading companies.\u0000","PeriodicalId":47615,"journal":{"name":"Social Responsibility Journal","volume":" ","pages":""},"PeriodicalIF":3.2,"publicationDate":"2023-06-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47639198","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-06-06DOI: 10.1108/srj-12-2022-0551
Alfonso Echanove-Franco, Leire San-Jose, J. Retolaza
Purpose This study aims to structure a model for integrating social value into strategic management based on identifying the critical success factors (CSF) for such integration in the investigated companies. Design/methodology/approach This research was based on the actor–network theory. Through a rigorous approach to the case study methodology in a two-stage process lasting 21 months, we carried out this study. Findings Companies that use the polyhedral social accounting model in their strategic management processes do so without a reference model. We identified CSF for integrating social value, which was incorporated into a protocol model based on stakeholder theory and the use of social accounting. Practical implications Practitioners can use the proposed model to maintain the alignment of strategic performance and purpose. Using social accounting based on indicators and financial proxies allows managers to incorporate social value into strategic management in terms of financial value. Social implications The institutional demand for social information is based on the growing sensitivity of companies. Aligning social values with business strategies contributes to social sustainability. Originality/value This study focuses on an unresearched emerging phenomenon. Since the first approach to stakeholder theory, the development of a stakeholder-oriented strategy has faced the lack of a stakeholder accounting system. The polyhedral model of social accounting could help overcome this problem as it provides information that allows a novel and innovative method to make a stakeholder-oriented strategy effective.
{"title":"Design of a protocol model for the integration of social value in strategic management through social accounting","authors":"Alfonso Echanove-Franco, Leire San-Jose, J. Retolaza","doi":"10.1108/srj-12-2022-0551","DOIUrl":"https://doi.org/10.1108/srj-12-2022-0551","url":null,"abstract":"\u0000Purpose\u0000This study aims to structure a model for integrating social value into strategic management based on identifying the critical success factors (CSF) for such integration in the investigated companies.\u0000\u0000\u0000Design/methodology/approach\u0000This research was based on the actor–network theory. Through a rigorous approach to the case study methodology in a two-stage process lasting 21 months, we carried out this study.\u0000\u0000\u0000Findings\u0000Companies that use the polyhedral social accounting model in their strategic management processes do so without a reference model. We identified CSF for integrating social value, which was incorporated into a protocol model based on stakeholder theory and the use of social accounting.\u0000\u0000\u0000Practical implications\u0000Practitioners can use the proposed model to maintain the alignment of strategic performance and purpose. Using social accounting based on indicators and financial proxies allows managers to incorporate social value into strategic management in terms of financial value.\u0000\u0000\u0000Social implications\u0000The institutional demand for social information is based on the growing sensitivity of companies. Aligning social values with business strategies contributes to social sustainability.\u0000\u0000\u0000Originality/value\u0000This study focuses on an unresearched emerging phenomenon. Since the first approach to stakeholder theory, the development of a stakeholder-oriented strategy has faced the lack of a stakeholder accounting system. The polyhedral model of social accounting could help overcome this problem as it provides information that allows a novel and innovative method to make a stakeholder-oriented strategy effective.\u0000","PeriodicalId":47615,"journal":{"name":"Social Responsibility Journal","volume":" ","pages":""},"PeriodicalIF":3.2,"publicationDate":"2023-06-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42753200","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-06-01DOI: 10.1108/srj-08-2022-0329
K. Aparna, S. Amilan, Vimal Raj L.
Purpose This study aims to develop and validate a scale to measure stakeholders' perception of mandatory corporate social responsibility (CSR) activities in the hotel industry in India. Design/methodology/approach CSR items were generated based on a qualitative approach. The underlying factorial structure of the scale is determined using exploratory factor analysis. The measurement model is verified through confirmatory factor analysis with validity checks. Additionally, the nomological and predictive validity of the proposed scale is confirmed through correlation and regression analysis. Findings This study proposed a three-dimensional 17-item scale comprising the environment, social and cultural domains to measure stakeholders' perception of mandatory CSR in the Indian hotel industry. Research limitations/implications This study adds to the literature by providing a comprehensive approach incorporating CSR activities specified by law on CSR measurement. Validated CSR scales are recommended for future studies to measure CSR in India. This study may also serve as a blueprint for other countries to develop context-specific CSR measurement approaches. Originality/value To the best of the authors’ knowledge, this is the first scale development study on mandatory CSR in India. The inclusion of CSR activities prescribed by law on the standardized CSR scale development is a novel outlook.
{"title":"Stakeholders' perception of mandatory CSR in the Indian hotel industry: scale development and validation","authors":"K. Aparna, S. Amilan, Vimal Raj L.","doi":"10.1108/srj-08-2022-0329","DOIUrl":"https://doi.org/10.1108/srj-08-2022-0329","url":null,"abstract":"Purpose This study aims to develop and validate a scale to measure stakeholders' perception of mandatory corporate social responsibility (CSR) activities in the hotel industry in India. Design/methodology/approach CSR items were generated based on a qualitative approach. The underlying factorial structure of the scale is determined using exploratory factor analysis. The measurement model is verified through confirmatory factor analysis with validity checks. Additionally, the nomological and predictive validity of the proposed scale is confirmed through correlation and regression analysis. Findings This study proposed a three-dimensional 17-item scale comprising the environment, social and cultural domains to measure stakeholders' perception of mandatory CSR in the Indian hotel industry. Research limitations/implications This study adds to the literature by providing a comprehensive approach incorporating CSR activities specified by law on CSR measurement. Validated CSR scales are recommended for future studies to measure CSR in India. This study may also serve as a blueprint for other countries to develop context-specific CSR measurement approaches. Originality/value To the best of the authors’ knowledge, this is the first scale development study on mandatory CSR in India. The inclusion of CSR activities prescribed by law on the standardized CSR scale development is a novel outlook.","PeriodicalId":47615,"journal":{"name":"Social Responsibility Journal","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136162022","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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