Stakeholder Expectation of Corporate Social Responsibility Practices: A Study on Local and Multinational Corporations in Kazakhstan

2012 ◽  
Vol 20 (3) ◽  
pp. 168-181 ◽  
Author(s):  
Monowar Mahmood ◽  
Janet Humphrey
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Multinational Corporations ◽  
Corporate Social ◽  
Stakeholder Expectation

scholarly journals Board and corporate social responsibility disclosure of multinational corporations

2019 ◽  
Vol 27 (1) ◽  
pp. 77-98 ◽  
Author(s):  
Hanh Thi Song Pham ◽  
Hien Thi Tran
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Multinational Corporations ◽  
Board Independence ◽  
Content Type ◽  
Csr Reporting ◽  
The One ◽  
Csr Disclosure ◽  
Corporate Social ◽  
The Impact

Purpose This paper aims to investigate the effects of board model and board independence on corporate social responsibility (CSR) disclosure of multinational corporations (MNCs). Design/methodology/approach The authors developed an empirical model in which CSR disclosure is the dependent variable and board model (two-tier vs one-tier), board independence (a proportion of independent directors on a board) and the interaction variable of board model and board independence together with several variables conventionally used as control variables are independent variables. The authors collated the panel dataset of 244 Fortune World’s Most Admired (FWMA) corporations from 2005 to 2011 of which 117 MNCs use the one-tier board model, and 127 MNCs use the two-tier board model from 20 countries. They used the random-effect regression method to estimate the empirical models with the data they collated and also ran regressions on the alternative models for robustness check. Findings The authors found a significantly positive effect of a board model on CSR disclosure by MNCs. Two-tier MNCs tend to reveal more CSR information than one-tier MNCs. The results also confirm the significant moderating impact of board model on the effect of board independence on CSR disclosure. The effect of board independence on CSR disclosure in the two-tier board MNCs tends to be higher than that in the one-tier board MNCs. The results do not support the effect of board independence on CSR disclosure in general for all types of firms (one-tier and two-tier board). The impact of board independence on CSR disclosure is only significant in two-tier board MNCs and insignificant in one-tier board MNCs. Practical implications The authors advise the MNCs who wish to improve CSR reporting and transparency to consider the usage of two-tier board model and use a higher number of outside directors on board. They note that once a firm uses one-tier model, number of IDs on a board does not matter to the level of CSR disclosure. They advise regulators to enforce an application of two-tier board model to improve CSR reporting and transparency in MNCs. The authors also recommend regulators to continue mandating publicly traded companies to include more external members on their boards, especially for the two-tier board MNCs. Originality/value This paper is the first that investigates the role of board model on CSR disclosure of MNCs.

Corporate Social Responsibility

2020 ◽  
pp. 1-22
Author(s):  
Cornelia Philipova
Keyword(s):  
Sustainable Development ◽  
Corporate Social Responsibility ◽  
Social Policy ◽  
Social Responsibility ◽  
Multinational Corporations ◽  
Social Exclusion ◽  
The Sustainable Development ◽  
Aged Population ◽  
Development Tool ◽  
Corporate Social

The processes accompanying state social policy over recent decades as well as their contradictory impact on the sustainable development of the society are one of the fundamental problems of our time. Nowadays, there are still no clear solutions to the debate how to alleviate some of the fundamental problems like environmental pollution, poverty, aged population, income inequality, social exclusion, etc. This chapter aims to show how multinational corporations (MNCs) take the role to solve these issues following some corporate social responsibility (CSR) policies. In this way, they offer a means by which the current CSR model can be used more effectively to achieve these sustainable development targets. The structure of the chapter is organized as follows: Section 2 presents an evolution while Section 3 provides a summary of some contemporary views of CSR. Section 4 describes the way in which CSR is used as a sustainable development tool.

scholarly journals Corporate social responsibility against workers?

2018 ◽  
Vol 15 (2) ◽  
pp. 55-76
Author(s):  
Clément Séhier
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Multinational Corporations ◽  
Participant Observation ◽  
Codes Of Conduct ◽  
Value Added ◽  
International Labour Organisation ◽  
Content Type ◽  
Social Audits ◽  
Corporate Social

Purpose This paper aims to investigate to what extent and for which reasons the codes of conduct and social audits of multinational corporations (MNCs) have failed to change practices within Chinese factories. A special attention is given to the social compliance initiatives (SCIs) and multi-stakeholder initiatives (MSIs) which did not overcome the main obstacles of the compliance approach. Design/methodology/approach This research is based on a fieldwork in China, including 36 semi-constructed interviews with practitioners involved in corporate social responsibility (CSR), participant observation in the CSR programme of the International Labour Organisation office in Beijing and several visits of factories involved in CSR programmes. Secondary sources are used to estimate the distribution of value added along global value chains (GVCs). Findings The codes of conduct and social audits tend to reproduce the domination of MNCs within GVCs. This paper highlights some obstacles – and opportunities – for CSR appropriate to the Chinese context. Research limitations/implications Only a few MNCs agreed to meet the author and speak openly. No one allowed the author to visit their suppliers’ factories. Practical implications The findings of this study suggest that the most widespread approach to CSR by MNCs is flawed. More attention should be given to specific institutional contexts and to workers’ participation. Originality/value CSR discourse and practices in China are put in the context of GVCs and in the transformation of Chinese industry and labour relations. This method allows going beyond a case study approach. Instrumentations of several SCIs and MSIs are also analysed in detail.

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