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Green Project Investments and Corporate Responsibilities: Enablers, Challenges, and Strategies for Mitigating Risks 绿色项目投资与企业责任:降低风险的推动因素、挑战和策略
IF 9.1 2区 管理学 Q1 BUSINESS Pub Date : 2025-09-21 DOI: 10.1002/csr.70177
Xiaozhen Guo, Meena Bhatia, Bhumika Gupta, Enrico Battisti

To achieve carbon neutrality, it is crucial that private commercial and noncommercial firms also do their bit to adopt and implement green projects (GPs). Nonetheless, there is a lack of scholarly understanding regarding the elements that influence the implementation of GP by private firms, as well as the barriers to GP adoption and strategies to overcome them. This study seeks to fill the existing knowledge vacuum by examining open-ended essays to provide useful perspectives into the experiences and viewpoints of organizations that have implemented GP. The qualitative data collected were analyzed to determine four unique dimensions, including a variety of elements connected to GP implementation. (a) The study identifies four enablers that push firms to go for GP and three critical areas during the evaluation. (b) The study further identifies four major stumbling blocks of resource management, project viability, external issues, and integration challenges that affect GP and three risk management strategies to overcome these. Our study adds essential theoretical and practical perspectives to the ongoing debate about implementing GP in a comprehensive and inclusive manner.

为了实现碳中和,至关重要的是,私营商业和非商业公司也要尽自己的一份力量来采用和实施绿色项目(GPs)。然而,对于影响私营企业实施全科医生的因素,以及采用全科医生的障碍和克服这些障碍的策略,缺乏学术理解。本研究旨在填补现有的知识真空,通过检查开放式论文,为实施GP的组织的经验和观点提供有用的观点。对收集的定性数据进行分析,以确定四个独特的维度,包括与GP实施相关的各种元素。(a)研究确定了促使公司采用全科医生的四个促成因素和评价期间的三个关键领域。(b)研究进一步确定了影响全科医生的资源管理、项目可行性、外部问题和一体化挑战等四个主要障碍,以及克服这些障碍的三个风险管理战略。我们的研究为正在进行的关于以全面和包容的方式实施全科医生的辩论增加了必要的理论和实践观点。
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引用次数: 0
A Systematic Literature Review on Customer Loyalty and Its Relationship to CSR: State of the Art and Future Research Agenda 顾客忠诚及其与企业社会责任关系的系统文献综述:现状与未来研究议程
IF 9.1 2区 管理学 Q1 BUSINESS Pub Date : 2025-09-21 DOI: 10.1002/csr.70182
Adriana Santos, Arnaldo Coelho, Maria Elisabete Duarte Neves

This study investigates the relationship between corporate social responsibility (CSR) and customer loyalty through a systematic review of 408 articles published between 2004 and 2024 in Web of Science and Scopus. A bibliometric analysis conducted with R and VOSviewer examined annual publication trends, leading journals, and highly cited articles, thematic developments, and term co-occurrence patterns. Results indicate consistent growth in research over the past two decades, with China emerging as the leading contributor, largely driven by government directives and firms' alignment with international sustainability standards. Prominent publication outlets include Sustainability, Journal of Marketing, and Journal of Business Ethics, with Bhattacharya and Sen identified in 2014 as the most influential authors. Thematic mapping positions “loyalty” as a motor theme and “CSR” as an emerging domain, while “innovation” and “customer perception” appear as central but underexplored areas. “Consumer behavior” is highlighted as a promising avenue for future inquiry. Building on these findings, further research could focus on the role of CSR in advancing the Sustainable Development Goals, the underlying motivations for CSR engagement, the interplay between CSR and innovation, and the extension of sustainable practices within B2B contexts.

本研究通过对2004年至2024年间发表在Web of Science和Scopus上的408篇文章的系统回顾,探讨了企业社会责任(CSR)与客户忠诚度之间的关系。使用R和VOSviewer进行的文献计量分析检查了年度出版趋势、主要期刊、高被引文章、专题发展和术语共现模式。结果表明,在过去的二十年中,研究持续增长,中国成为主要贡献者,主要受政府指令和公司与国际可持续性标准保持一致的推动。著名的出版物包括《可持续发展》、《市场营销杂志》和《商业伦理杂志》,巴塔查里亚和森在2014年被评为最具影响力的作者。主题地图将“忠诚”定位为动力主题,将“企业社会责任”定位为新兴领域,而“创新”和“客户感知”似乎是核心领域,但尚未得到充分开发。“消费者行为”被强调为未来调查的一个有希望的途径。在这些发现的基础上,进一步的研究可以集中在企业社会责任在推进可持续发展目标中的作用、企业社会责任参与的潜在动机、企业社会责任与创新之间的相互作用,以及B2B背景下可持续实践的扩展。
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引用次数: 0
Leveraging Corporate Social Responsibility for Viability and Sustainability of Minority-Owned Businesses 利用企业社会责任促进少数族裔企业的生存和可持续发展
IF 9.1 2区 管理学 Q1 BUSINESS Pub Date : 2025-09-21 DOI: 10.1002/csr.70183
Ran Liu, Chunli Ji, Catherine Prentice, Zhengbiao Xie

Despite the extensive literature on corporate social responsibility (CSR), the relevance to minority-owned business enterprises (MBEs) has received limited attention. This research examines how CSR practiced by MBEs affects employee response. Two studies were undertaken to address this relationship. Study 1 employed a mixed-methods approach to modify the traditional CSR scale for MBEs, referred to as CSR-MBE in the current study. This scale encompasses two dimensions: General CSR (GCSR) and minority-specific CSR (MSCSR). Study 2 utilized the CSR-MBE scale to examine their respective effects on employees through a serial mediation model. The findings demonstrate that MSCSR exerts a stronger influence on employee outcomes, including loyalty, mediated by work meaningfulness, mindfulness, and organizational pride, underscoring the pivotal role of cultural alignment. This study introduces a novel framework for understanding CSR in culturally specific contexts and provides actionable insights for MBEs to leverage culturally resonant CSR strategies, enhancing employee loyalty and achieving a sustainable competitive advantage.

尽管有大量关于企业社会责任(CSR)的文献,但与少数族裔企业(MBEs)的相关性却受到了有限的关注。本研究探讨跨国企业的社会责任实践如何影响员工的反应。为解决这种关系进行了两项研究。研究1采用混合方法对传统的企业社会责任量表进行修改,本研究称之为CSR- mbe。该量表包含两个维度:一般企业社会责任(GCSR)和少数群体特定企业社会责任(MSCSR)。研究2采用CSR-MBE量表,通过序列中介模型检验其对员工的影响。研究结果表明,在工作意义、正念和组织自豪感的中介作用下,MSCSR对员工的忠诚度等结果有更强的影响,强调了文化一致性的关键作用。本研究为企业在特定文化背景下理解企业社会责任提供了一个新的框架,并为企业利用文化共鸣型企业社会责任战略、提高员工忠诚度和实现可持续竞争优势提供了可行的见解。
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引用次数: 0
Towards Sustainable Development: Reducing Organisational Carbon Footprint in Textile Fabric Production 迈向可持续发展:减少纺织面料生产中的组织碳足迹
IF 9.1 2区 管理学 Q1 BUSINESS Pub Date : 2025-09-20 DOI: 10.1002/csr.70180
Iddamalgoda Pathiranage Tharindu Sandaruwan, K. G. A. S. Waidyasekara, Chethana Illankoon

Clothing is a fundamental human necessity, and the textile industry plays a crucial role in fulfilling this need. However, this industry's significant carbon emissions necessitate a thorough examination of its environmental impact. This study aims to introduce a novel framework designed to support textile fabric production organisations in achieving their decarbonisation goals. It encompasses a quantitative assessment of the organisational carbon footprint, explores various decarbonisation strategies, and addresses the challenges and actions associated with implementing these strategies. The semi-structured interviews and document reviews were used to collect the primary data for the study. Using the ISO 14064-Part I standard, the organisation's carbon footprint was quantitatively assessed. Results showed that Category 1 (direct emissions) is the primary source of carbon emissions, emitting 37,198.00 tCO2e/year, followed by Category 2 with 13,004.83 tCO2e/year, Category 3 with 4483.89 tCO2e/year and Category 4 with 43.92 tCO2e/year. The coal combustion is the primary contributor to the overall emissions, which account for 44.33% (24,264.82 tCO2e/year) of total carbon emissions. Grid electricity is the second emission hotspot, contributing to 23.76% of total carbon emissions. Methodologically, the study contributes by operationalising ISO 14064-Part I within the context of a developing country and extending it through stakeholder engagement to identify emission hotspots. This study contributes by integrating quantitative emissions data with qualitative stakeholder insights, offering a hybrid framework that reflects both technical accuracy and contextual realities. This study proposes actions to overcome these challenges, aiming to support SDGs, particularly those related to responsible consumption, production and climate action.

服装是人类的基本必需品,纺织工业在满足这一需求方面起着至关重要的作用。然而,该行业显著的碳排放需要对其环境影响进行彻底的检查。本研究旨在引入一个新的框架,旨在支持纺织面料生产组织实现其脱碳目标。它包括对组织碳足迹的定量评估,探索各种脱碳战略,并解决与实施这些战略相关的挑战和行动。采用半结构化访谈法和文献回顾法收集研究的主要数据。使用ISO 14064-Part I标准,对组织的碳足迹进行了定量评估。结果表明:1类(直接排放)是主要的碳排放源,排放量为37198.00 tCO2e/年,其次是2类(13004.83 tCO2e/年)、3类(4483.89 tCO2e/年)和4类(43.92 tCO2e/年)。煤炭燃烧是总排放量的主要来源,占总碳排放量的44.33% (24264.82 tCO2e/年)。电网电力是第二大碳排放热点,占碳排放总量的23.76%。在方法上,该研究通过在发展中国家的背景下操作ISO 14064-第一部分,并通过利益相关者的参与来扩展它,以确定排放热点。本研究通过将定量排放数据与定性利益相关者见解相结合,提供了一个反映技术准确性和背景现实的混合框架。本研究提出了克服这些挑战的行动建议,旨在支持可持续发展目标,特别是与负责任的消费、生产和气候行动有关的目标。
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引用次数: 0
Nonlinear Insights Into the ESG–Crash Risk Dynamics From a Machine Learning Perspective: Evidence From an Emerging-Transition Market 从机器学习角度对esg崩溃风险动态的非线性洞察:来自新兴转型市场的证据
IF 9.1 2区 管理学 Q1 BUSINESS Pub Date : 2025-09-17 DOI: 10.1002/csr.70184
Ephraim Kwashie Thompson

We examine how environmental, social, and governance (ESG) engagement influences stock price crash risk using a random forest model with Shapley Additive Explanations (SHAP) on KOSPI-listed firms (2012–2021). Large firms gain greater risk-reducing benefits, but high leverage or simultaneous ESG and R&D spending can heighten crash risk. When goodwill and return on assets (ROA) are both high, even low ESG engagement aligns with reduced crash risk, suggesting profitability and intangibles act as stabilizing buffers. Component analysis shows high environmental scores may raise crash risk, whereas governance provides a conventional mitigating effect. A two-stage, non-parametric mediation framework links ESG to an organizational resilience (OR) index capturing firm size, market value, liquidity, leverage, R&D intensity, board structure, and other fundamentals, which in turn suppresses crash risk. Results indicate ESG enhances OR, thereby curbing extreme crashes. Findings underscore the value of interpretable machine learning for revealing interaction and mediation effects beyond linear models.

我们使用随机森林模型和Shapley加性解释(SHAP)研究了环境、社会和治理(ESG)参与对kospi上市公司(2012-2021)股价崩溃风险的影响。大公司获得了更大的风险降低收益,但高杠杆或同时进行ESG和研发支出可能会增加崩溃风险。当商誉和资产回报率(ROA)都很高时,即使较低的ESG参与度也会降低崩溃风险,这表明盈利能力和无形资产起到了稳定缓冲的作用。组件分析显示,较高的环境得分可能会增加崩溃风险,而治理提供了常规的缓解效果。一个两阶段的非参数中介框架将ESG与组织弹性(OR)指数联系起来,该指数捕捉公司规模、市值、流动性、杠杆、研发强度、董事会结构和其他基本面因素,这些因素反过来又抑制崩溃风险。结果表明,ESG增强OR,从而抑制极端崩溃。研究结果强调了可解释机器学习在揭示线性模型之外的相互作用和中介效应方面的价值。
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引用次数: 0
Exploring the Emergence of Contractors' Low-Carbon Attention in Public Projects: Perspectives From an Attention-Based View 公共工程承包方低碳关注的产生:基于关注的视角
IF 9.1 2区 管理学 Q1 BUSINESS Pub Date : 2025-09-17 DOI: 10.1002/csr.70171
Xian Zheng, Qi Zhang, Qian Xu, Lei Kong, Martin Skitmore, Yicun Wang

The role of public project construction in achieving net-zero carbon emissions highlights the imperative for contractors to prioritize low-carbon practices. This study investigates the emergence of contractors' low-carbon attention (LCA) based on the attention-based view (ABV), focusing on structural factors (i.e., institutional logic and low-carbon resources) and the situated factor of green organization image. Data from 164 public construction contractors was analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) and fuzzy-set Qualitative Comparative Analysis (fsQCA). The PLS-SEM results indicate that commercial and pro-environmental logics, low-carbon resources, and the green organization image significantly influence contractors' LCA, whereas regulatory logic exerts no significant impact. The fsQCA results identify three sufficient configurations, illustrating how institutional logic, in combination with low-carbon resources and the green organization image, foster contractors' LCA. This study advances understanding of organizational environmental cognition and carbon reduction by revealing the complex emergent mechanism of contractors' LCA.

公共项目建设在实现净零碳排放中的作用凸显了承包商优先考虑低碳实践的必要性。本研究基于注意基础观(ABV),从结构因素(即制度逻辑和低碳资源)和绿色组织形象的区位因素两方面考察承包商低碳注意的产生。采用偏最小二乘结构方程模型(PLS-SEM)和模糊集定性比较分析(fsQCA)对164家公共建筑承包商的数据进行分析。PLS-SEM结果表明,商业和亲环境逻辑、低碳资源和绿色组织形象显著影响承包商的LCA,而监管逻辑没有显著影响。fsQCA的结果确定了三种充分的配置,说明了制度逻辑如何结合低碳资源和绿色组织形象来促进承包商的LCA。本研究通过揭示承包商LCA的复杂发生机制,促进了对组织环境认知与碳减排的认识。
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引用次数: 0
Investigating Factors for an Inclusive Workforce for Women in the Logistics and Supply Chain Industry 调查物流和供应链行业女性包容性劳动力的因素
IF 9.1 2区 管理学 Q1 BUSINESS Pub Date : 2025-09-16 DOI: 10.1002/csr.70157
Vernika Agarwal, Shefali Srivastava, Ashish Dwivedi, Sanjoy Kumar Paul, Anchal Patil

This study seeks to identify and analyze the major factors that contribute to an inclusive workforce for women in the area of logistics and supply chain. It further addresses the need for gender diversity and inclusivity in a traditionally male-dominated field by adopting a human-centric approach. This study employs a combination of Fuzzy Delphi Method (FDM) and Fuzzy Best Worst Method (FBWM) for methodically identifying and prioritizing factors that influence inclusiveness for women in the logistics and supply chain industry. FDM gathers experts' opinions and achieves a consensus on the identified relevant factors. Subsequently, FBWM is used to analyze the factors, providing a clear priority ranking based on their relative significance. The analysis identified potential factors that are crucial for fostering an inclusive workforce in the logistics and supply chain industry for women. The factors were classified into three main categories: employee growth and culture, inclusive business ecosystems, and accessibility and diversity factors. Based on the global weights, the top three ranked factors are: gender-inclusive supply chain practices, skill development workshops, and supporting women-owned businesses. This study is original in terms of gender inclusiveness in the logistics and supply chain industry. The innovative combination of multiple methods stipulates a robust methodology for identifying and analyzing the factors that impact inclusiveness, offering a novel contribution to the literature and practical applications in this field.

本研究旨在确定和分析在物流和供应链领域为女性提供包容性劳动力的主要因素。它通过采取以人为本的方法,进一步解决了在传统上由男性主导的领域实现性别多样性和包容性的需要。本研究采用模糊德尔菲法(FDM)和模糊最佳最差法(FBWM)相结合的方法,系统地识别和优先考虑影响女性在物流和供应链行业包容性的因素。FDM收集专家意见,对确定的相关因素达成共识。随后,利用FBWM对各因素进行分析,根据各因素的相对重要性给出明确的优先级排序。该分析确定了在物流和供应链行业培养女性包容性劳动力的关键潜在因素。这些因素被分为三大类:员工成长和文化、包容性商业生态系统、可及性和多样性因素。根据全球权重,排名前三位的因素是:性别包容的供应链实践、技能发展研讨会和支持女性拥有的企业。本研究在物流与供应链行业性别包容性方面具有独创性。多种方法的创新组合为识别和分析影响包容性的因素提供了强有力的方法,为该领域的文献和实际应用提供了新的贡献。
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引用次数: 0
Corporate Social Responsibility Leadership and Organizational Performance: Exploring Resource Collaboration Networks in the Case of Global Contractors 企业社会责任领导与组织绩效:以全球承包商为例的资源协作网络探索
IF 9.1 2区 管理学 Q1 BUSINESS Pub Date : 2025-09-16 DOI: 10.1002/csr.70173
Qian Zhang, Yuanzhe Wu, Meng Ye

Corporate social responsibility (CSR) is increasingly recognized as a strategic lever for enhancing organizational performance in construction, yet research on this nexus remains sparse. This study investigates how CSR practices generate organizational benefits through resource collaboration networks. Based on a two-stage variable formation process, an analysis framework was developed, with data analyzed through content analysis and two-mode social network analysis of 20 global leading contractors' CSR reports over a 12-year study period (2011–2022), assisted by natural language processing techniques. Mobilizing stakeholder theory, the contingency resource-based view, and dynamic capabilities theory, this study identifies key CSR practices linked to 13 distinct benefits, revealing a core-periphery network structure. Influential practices, particularly those related to environmental management and fair labor policies, are shown to drive benefits such as employee morale, commitment, and loyalty. The longitudinal analysis shows that CSR has evolved beyond a compliance mechanism to strategic assets that balance ethical obligations with competitive advantages. The innovative CSR-resource collaboration networks advance theoretical understanding by emphasizing strategic resource alignment and stakeholder-shared value. Practically, the findings offer valuable insights for construction firms to coordinate and optimize CSR strategies, ultimately promoting sustainable business performance.

企业社会责任(CSR)越来越被认为是提高建筑企业组织绩效的战略杠杆,但对这种关系的研究仍然很少。本研究探讨企业社会责任实践如何通过资源协作网络产生组织效益。基于两阶段变量形成过程,构建了一个分析框架,通过内容分析和双模式社会网络分析,对20家全球领先的承包商在12年研究期间(2011-2022年)的社会责任报告进行数据分析,并辅以自然语言处理技术。运用利益相关者理论、权变资源理论和动态能力理论,本研究确定了与13个不同利益相关的企业社会责任关键实践,揭示了核心-外围网络结构。有影响力的做法,特别是那些与环境管理和公平劳动政策相关的做法,被证明可以推动员工士气、承诺和忠诚度等利益。纵向分析表明,企业社会责任已经从合规机制演变为平衡道德义务与竞争优势的战略资产。创新的企业社会责任-资源协作网络通过强调战略资源对齐和利益相关者共享价值来推进理论认识。在实践中,研究结果为建筑企业协调和优化企业社会责任战略,最终促进可持续经营绩效提供了有价值的见解。
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引用次数: 0
The Paradox of Stewardship: The Influence of Perceived Corporate Social Responsibility on Customer Trust 管理的悖论:感知企业社会责任对顾客信任的影响
IF 9.1 2区 管理学 Q1 BUSINESS Pub Date : 2025-09-15 DOI: 10.1002/csr.70179
S. M. Akterujjaman, Aukje de Ru, Ronald Jeurissen, André Nijhof

This study aims to explore the relationship between customer perceptions of CSR and their loyalty toward a company, including the influence of customer trust and CSR brand fit. Previous studies have yielded differing results, especially about the moderating role of CSR brand fit on the relationship between CSR perceptions and loyalty of customers. Literature gaps exist in our knowledge about interaction effects between these concepts and how to understand them by linking the marketing discipline to the stewardship concept that is emerging in corporate governance literature. The empirical analysis is based on an experimental scenario testing survey with 382 respondents. By manipulating the scenarios for CSR brand fit, the moderating effect on four types of CSR perceptions is measured—values-driven, strategic-driven, egoistic-driven, and stakeholder-driven—in relation to customer loyalty. This study has a surprising result. When it comes to customer loyalty and customer trust, it does not matter whether CSR activities have a good fit with the organization's brand. What matters is whether CSR activities are perceived as sincere. This is labelled as the paradox of stewardship: especially those companies that enact CSR not primarily because of financial returns are ultimately the companies that benefit the most from it. Even more so, if customers attribute an egoistic-driven or stakeholder-driven motive to social activities, it has a negative effect on customer trust and sometimes even on customer loyalty. The paradox of stewardship argues that when motives behind CSR activities are perceived as sincere, it will, in the long term, positively relate to financial results. This has important implications for communication in the marketing field. When companies initiate CSR activities, they often communicate—internally and sometimes also externally—about the financial benefits. However, the paradox of stewardship argues that this is the wrong starting point. When companies want good financial returns based on CSR, they should communicate about what social issues matter to them. The empirical findings of this paper back up this paradox of stewardship. Therefore, these results will challenge the thinking of marketers and guide them to focus their communications on the CSR activities that are values-driven and strategic, instead of egoistic-driven or stakeholder-driven.

本研究旨在探讨顾客对企业社会责任的认知与企业忠诚之间的关系,包括顾客信任和企业社会责任品牌契合度的影响。以往的研究得出了不同的结果,特别是关于企业社会责任品牌契合度对企业社会责任感知与顾客忠诚关系的调节作用。关于这些概念之间的相互作用,以及如何通过将营销学科与公司治理文献中出现的管理概念联系起来来理解这些概念,我们的知识存在文献空白。实证分析基于对382名受访者的实验情景测试调查。通过操纵企业社会责任品牌契合度的情景,对四种类型的企业社会责任感知的调节作用分别是价值驱动型、战略驱动型、自我驱动型和利益相关者驱动型。这项研究有一个惊人的结果。当涉及到客户忠诚度和客户信任时,企业社会责任活动是否与组织的品牌相匹配并不重要。重要的是企业社会责任活动是否被认为是真诚的。这被称为管理的悖论:特别是那些主要不是因为财务回报而制定企业社会责任的公司,最终会从中受益最多。更重要的是,如果客户将自我驱动或利益相关者驱动的动机归因于社交活动,则会对客户信任产生负面影响,有时甚至会对客户忠诚度产生负面影响。管理悖论认为,当企业社会责任活动背后的动机被认为是真诚的,从长远来看,它将与财务结果产生积极的关系。这对营销领域的沟通具有重要意义。当企业开展企业社会责任活动时,他们通常会在内部(有时也会在外部)就经济利益进行沟通。然而,管理的悖论表明,这是一个错误的起点。当企业希望基于企业社会责任获得良好的财务回报时,他们应该就哪些社会问题对他们来说是重要的进行沟通。本文的实证研究结果支持了这一管理悖论。因此,这些结果将挑战营销人员的思维,引导他们将沟通重点放在价值观驱动和战略上,而不是自我驱动或利益相关者驱动。
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引用次数: 0
Strategic Dimensions of Corporate Social Responsibility: A Content Analysis of CSR Practices Among NSE-Listed Firms in India 企业社会责任的战略维度:印度上市公司社会责任实践的内容分析
IF 9.1 2区 管理学 Q1 BUSINESS Pub Date : 2025-09-15 DOI: 10.1002/csr.70170
Kashish Sharma, Shridev Devji, Jyoti Motwani, K. R. Suprabha

In the evolving landscape of global business, Corporate Social Responsibility (CSR) has transitioned from a peripheral concern to a central tenet of corporate strategy, particularly within emerging economies like India. This paper systematically examines and defines the CSR activity dimensions of the 500 largest companies listed on the National Stock Exchange (NSE) of India through content analysis of their CSR reports. The study identifies thematic areas of interest, strategic directions, and resource deployment trends in current CSR practices among top Indian companies. By offering rich insights into these practices, the research contributes to the broader CSR debate, providing valuable information for companies, policymakers, and scholars. The findings reveal significant variability in CSR activities across different sectors and highlight the critical role of regulatory frameworks, stakeholder expectations, and economic conditions in shaping CSR disclosures. This paper aims to fill the existing literature gap and provide a comprehensive understanding of the strategic, thematic, and operational aspects of CSR in India.

在不断发展的全球商业格局中,企业社会责任(CSR)已经从一个边缘问题转变为企业战略的核心原则,尤其是在印度等新兴经济体。本文通过对印度国家证券交易所(NSE)最大的500家上市公司的企业社会责任报告内容分析,系统地考察和定义了企业社会责任活动的维度。该研究确定了印度顶级公司当前CSR实践中感兴趣的主题领域、战略方向和资源部署趋势。通过对这些实践提供丰富的见解,该研究有助于更广泛的企业社会责任辩论,为公司、政策制定者和学者提供有价值的信息。研究结果揭示了不同行业企业社会责任活动的显著差异,并强调了监管框架、利益相关者期望和经济条件在塑造企业社会责任披露方面的关键作用。本文旨在填补现有的文献空白,并提供对印度企业社会责任的战略、主题和运营方面的全面了解。
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引用次数: 0
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Corporate Social Responsibility and Environmental Management
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