Corporate social responsibility: review and roadmap of theoretical perspectives

2016 ◽  
Vol 25 (3) ◽  
pp. 258-285 ◽  
Author(s):  
Jędrzej George Frynas ◽  
Camila Yamahaki
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Theoretical Perspectives ◽  
Corporate Social

Business student attitudes toward corporate social responsibility: a Vietnamese study

2021 ◽  
pp. 1-24
Author(s):  
Hauthikim Do ◽  
Chee Chuong Sum
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Student Attitudes ◽  
Business Students ◽  
Male Students ◽  
Business Organizations ◽  
Context Sensitive ◽  
Theoretical Perspectives ◽  
Corporate Social ◽  
Practical Implications

Abstract Globally, organizations are increasingly embracing corporate social responsibility (CSR) to strengthen competitive advantage. Although CSR is recognized to be context-sensitive, the literature is still lacking studies that examine CSR in different contexts, particularly non-western ones. Our study adds to a deeper understanding of CSR in Vietnam by identifying the predictors of CSR attitudes of business students. Vietnam has rich cultural, social, and economic characteristics that offer new theoretical perspectives and insights on the contextual nature of CSR. Our findings showed that CSR attitudes related positively to idealism and student seniority, and negatively to materialism and male students. A positive CSR–relativism relationship was uncovered. Spirituality related positively to the importance of CSR to business sustainability and negatively to CSR's importance to short-term competitiveness. The findings have theoretical and practical implications on the understanding and practice of CSR that would benefit CSR researchers, business organizations, and education institutions.

CSR in the German Mittelstand

2021 ◽  
Author(s):  
Marina Lipski
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Role Model ◽  
Positive Trend ◽  
Theoretical Perspectives ◽  
Corporate Social ◽  
Csr Engagement

Increasingly aware of the advantages and rewards of corporate social responsibility (CSR), more small and medium-sized companies (SMEs) are interested in engaging in CSR. This book focuses on the German Mittelstand, which consists mostly of SMEs and is considered a role model for other economies. It examines the development of CSR engagement in the German Mittelstand and outlines trends that will allow better recommendations for CSR implementation. The positive trend toward the issue leads to the necessity of a structured CSR approach. Thus, this book offers an overview of important theoretical perspectives, an analysis of the CSR development in the German Mittelstand, and strategic considerations for a successful CSR implementation. With a foreword by Olga Kuznetsova.

scholarly journals Theoretical Perspectives on Corporate Social Responsibility Disclosure: A Critical Review

2015 ◽  
Vol 5 (2) ◽  
pp. 38 ◽  
Author(s):  
Mohamed A. Omran ◽  
Dineshwar Ramdhony
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stakeholder Theory ◽  
Social Contract ◽  
Critical Review ◽  
Developed Countries ◽  
Legitimacy Theory ◽  
Theoretical Perspectives ◽  
Csr Disclosure ◽  
Corporate Social

This study provides an extensive critical review of the theoretical perspectives applied on corporate social responsibility (CSR) disclosure literature. From a CSR standpoint we review and discuss, in detail, legitimacy theory, stakeholder theory, social contract theory, and signalling theory to identify the situations that suit each of these perspectives. The findings show that there is no universal theory applicable on corporate social responsibility disclosure for all situations or societies. While legitimacy theory suggests CSR disclosures are part of a process of legitimation, stakeholder theory offers an explanation of CSR accountability to stakeholders. Legitimacy theory seems to be more suitable for organizations working in developed countries, on the other hand, stakeholder theory appears to be most suitable for organizations working in developing countries; where a corporation can manage its stakeholders and the pressure to comply with existing legislation is less as compared to the developed countries. Social contract theory is appropriate for developed/emerged economies, as CSR disclosure exists due to an implicit social contract between business and society, which implies some indirect obligations of business towards society. Signalling theory will suit a situation where firms are competing for resources. A firm willing to demarcate from other firms will engage in more CSR practices. It is also important that the signal reaches the target audience by reporting on CSR. 

Corporate social responsibility and sustainability education: A trans-Atlantic comparison

2011 ◽  
Vol 17 (5) ◽  
pp. 583-603 ◽  
Author(s):  
Jeremy Moon ◽  
Marc Orlitzky
Keyword(s):  
Corporate Social Responsibility ◽  
North America ◽  
Social Responsibility ◽  
Resource Dependence ◽  
Business Schools ◽  
Religious Affiliation ◽  
Resource Dependence Theory ◽  
Educational Institutions ◽  
Theoretical Perspectives ◽  
Corporate Social

AbstractUsing a sample of 72 European and 22 North American educational institutions, we examine the extent to which business schools in North America and Europe are driving educational programs and initiatives in corporate social responsibility and sustainability (CSRS). Drawing on several theoretical perspectives, such as institutional-comparative perspectives and resource dependence theory, the study indicates the increasing prominence of CSRS education in business schools on both continents. It does so through analysis of the extent to which business schools offer (a) dedicated CSRS programs, (b) CSRS tracks and majors, (c) compulsory CSRS classes or modules, and (d) optional CSRS modules across the range of taught programs. Contrary to some previous findings, religious affiliation, public/private status, and program size had only a negligible direct association with schools' commitment to CSRS education. However, business school prestige showed a statistically significant relationship. Finally, the study highlights how European respondents' perceptions concerning the primary drivers and constraints of CSRS initiatives differed from those in North America.

scholarly journals Corporate Social Responsibility in a Comparative Perspective

2009 ◽  
Author(s):  
Cynthia A. Williams ◽  
Ruth V. Aguilera
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Multinational Corporations ◽  
Corporate Social Performance ◽  
Stakeholder Management ◽  
Social Performance ◽  
Market Structures ◽  
Theoretical Perspectives ◽  
Governance Systems ◽  
Corporate Social

Comparative studies of corporate social responsibility (CSR) are relatively rare, certainly as contrasted with other related fields, such as comparative corporate governance or comparative corporate law. This is to be expected in a field, such as CSR that is still ‘emergent’. While theoretical perspectives on corporate social performance or stakeholder management have been developed over two decades, it is only in the last decade that businesses have begun to exhibit serious evidence of CSR in their strategic management and stakeholder social reporting. This article goes on to explore how CSR can reflect wider national business and governance systems, such as market structures and rules, institutional norms, and respective responsibilities of governments, corporations and other social actors. A particularly exposed role, most notably for multinational corporations from the global north, is emerging for corporations in developing countries.

scholarly journals Understanding the Conceptual Evolutionary Path and Theoretical Underpinnings of Corporate Social Responsibility and Corporate Sustainability

2020 ◽  
Vol 12 (3) ◽  
pp. 760 ◽  
Author(s):  
Mehrnaz Ashrafi ◽  
Gregory M. Magnan ◽  
Michelle Adams ◽  
Tony R. Walker
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Business Strategy ◽  
Corporate Sustainability ◽  
Relevant Literature ◽  
Strategic Decisions ◽  
Sustainable Business ◽  
Theoretical Perspectives ◽  
Corporate Social ◽  
Corporate Choice

To unlock the potential for corporations to play a more proactive role in sustainable development, it is critical to have a fundamental understanding of the pathways leading to a responsible and sustainable business. This study explores contributions of theories of the firm in explicating why and how integrating corporate social responsibility (CSR) and corporate sustainability (CS) into business strategic decisions and operation processes helps to improve the viability of corporations. The research objective is addressed through a narrative review of relevant literature by following the developmental and evolutionary sequences in business responsibility and sustainability while contemplating the connections between CSR and CS through the lens of the dominant theoretical perspectives underpinning the concepts. The study posits an integrative theoretical framework that offers supports for embedding CSR and CS into a corporate business strategy. It discusses that corporate choice of CSR and CS actions and policies is supported by dual internal and external mechanisms based on resource-based theory and institutional theory. This is to meet the interests and expectations of internal and external stakeholders, the basis upon which stakeholder theory is constructed. Findings from this review corroborate the proposition that the three theories of resource-based, institutional, and stakeholder could be used as the primary approach to explain corporate recognition of the need for CSR and CS, and further build a coherent platform to support corporate choice and adoption of CSR and CS in business strategy.

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