scholarly journals Proposition of an Interactive Process Approach in Exploring the Relationship between Corporate Social Responsibility (CSR) Strategy and Perceived CSR: Case of ExxonMobil in Nigeria’s Petroleum Industry

2015 ◽  
Vol 10 (2) ◽  
Author(s):  
Ibe Chidi Michael ◽  
Wang Zhi Min ◽  
Kwek Choon Ling ◽  
Daniel Yii Shiing Kai
2018 ◽  
Vol 46 (12) ◽  
pp. 2063-2079 ◽  
Author(s):  
Yawei Liu ◽  
M. Awais Gulzar ◽  
Zhaoguo Zhang ◽  
Qingxiang Yang

Using Chinese listed firms' data from 2008 to 2012, we explored, on the basis of upper echelons theory, whether and how top management team (TMT) age heterogeneity affects corporate social responsibility (CSR) and if TMT interaction and TMT education moderate this relationship. Results revealed an inverted U-shaped relationship between TMT age heterogeneity and CSR, in which TMT interaction played a moderating role; however, TMT education did not moderate the relationship. These results are helpful and significant for the understanding of CSR strategy, and for the improvement of human resource management.


2019 ◽  
Vol 11 (20) ◽  
pp. 5808 ◽  
Author(s):  
Katarzyna Liczmańska-Kopcewicz ◽  
Katarzyna Mizera ◽  
Paula Pypłacz

In recent years, attention has been increasingly paid to social-, environmental-, and ecology-related issues in the areas of diverse business operations. The concept of sustainable development of enterprises is an attempt to integrate a diverse set of requirements for the development of companies in the long-term future. The concept, which is set in a contradictory context of economic, social, and environmental aspects, is an attempt to balance fundamentally divergent requirements and aspirations. Sustainable enterprise development can be a source of competitiveness, provided the opportunities related to it are identified and implemented in a proper way. The research objective of this study is to diagnose the relationship between the company’s orientation towards the implementation of sustainability assumptions, the degree of implementation of the objectives of the corporate social responsibility (CSR) strategy, as well as the creation of value in a sustainable enterprise. The survey was conducted on a sample of 165 FMCG (fast-moving consumer goods) sector enterprises. The results indicate the existence of a positive correlation between the variables analysed in the surveyed enterprises. Entrepreneurs guided by sustainable development pursue economic and non-economic values and have a more comprehensive set of appropriate measures necessary to create value in a sustainable enterprise, which consists of achieving economic, ecological, and social goals.


2020 ◽  
Vol 12 (20) ◽  
pp. 8291
Author(s):  
Muhamad Azrin Nazri ◽  
Nor Asiah Omar ◽  
Aini Aman ◽  
Abu Hanifah Ayob ◽  
Nur Ainna Ramli

The previous research on the relationship between corporate social responsibility (CSR) and business performance produced mixed findings. Scholars exerted the mixed findings are largely influenced by several factors and contexts where different markets, type of companies, industries, and countries would show different results. On that basis, this study examines how the dimensions of objective environment influence the relationship between CSR dimensions and the business performance of Takaful agencies in Malaysia. Malaysia was chosen as the country because it is among the largest Takaful contributors in the world. Stakeholder and contingency theory are used to analyze the hypothetical relationship between the variables. Questionnaires were distributed to Takaful agency managers who operate their businesses in Kuala Lumpur, Putrajaya, and Selangor state. About 211 of them participated in this study. The empirical findings suggest that economic and ethical activities have a direct influence on Takaful agencies’ business performance. Further results imply that while environmental dynamism influences business performance directly, environmental complexity significantly moderates the relationship between legal, philanthropy, and business performance. This research considered only the direct effect of CSR activities and the moderating effect of environmental dimensions on business performance with only the agency managers’ perspective studied. It adds new insights to the CSR and Takaful literature by revealing the relationship between the dimensions of CSR and business performance in the Takaful context, and sheds light on how governing authorities and Takaful operators should implement the CSR strategy and activities to make the industry successful in Malaysia and around the world, as Takaful businesses are heading towards becoming a global industry.


2018 ◽  
Vol 9 (3) ◽  
pp. 471-486 ◽  
Author(s):  
Allam K. Abu Farha ◽  
Osama Sam Al-Kwifi ◽  
Zafar U. Ahmed

Purpose This paper aims to investigate the interplay between managerial assumptions and institutional corporate social responsibility, and determines how such fit affects performance. Design/methodology/approach The authors developed and tested a model using survey methodology. The authors’ data from 210 hotels located in Qatar and the UAE were analysed using the partial least squares (PLS) approach. Findings The results reveal that firms with entrepreneurial, political and professional frame of reference (FoR) engage in institutional corporate social responsibility (CSR) practices. In addition, the entrepreneurial and professional FoR enhances the institutional CSR – organisational performance link. Research limitations/implications The findings will help managers to determine the effect of their FoR on their adoption of institutional CSR, thereby increasing the effectiveness and efficiency of their CSR strategy. As the study is exploratory in nature, several limitations have been highlighted and discussed. Originality/value To the authors’ knowledge, this is one of the few papers that inspect the relationship between managerial assumptions and institutional CSR and establishes their effect on performance.


Energies ◽  
2021 ◽  
Vol 14 (19) ◽  
pp. 6068
Author(s):  
Magdalena Kludacz-Alessandri ◽  
Małgorzata Cygańska

Corporate social responsibility (CSR) is one of the main drivers of corporate reputation. Many studies show that CSR can positively affect financial performance (FP) and vice versa. However, the relationship between FP and CSR depends on the type of industry in which the company operates, and there is little research regarding the energy sector in this area. The basis of empirical research in this study is slack resource theory which argues that financial performance is the cause of corporate social performance. This paper aims to analyze if financial performance affects corporate social responsibility adoption in energy sector companies. In order to achieve this goal, the study specifically examines the relationship between selected financial performance indicators and CSR adoption. Analyzing an international sample of 219 companies from thirty-two countries for 2020, we observed the statistically significant relations between financial performance and the implementing of the CSR strategy of the energy industry companies. The Return on Assets measure (ROA) and the Earnings Before Interest and Taxes measure (EBIT) were significantly higher among companies implementing the CSR strategy. The Enterprise Value to earnings before interest, taxes, depreciation, and amortization ratio (EV EBITDA) was lower among companies that adopted CSR. We did not confirm that the Return on Equity measure (ROE), Beta coefficient, and EBITDA per Share correlated with CSR adoption. Our research had implications for firms’ investment policies in social initiatives and highlighted the relation between the financial performance and CSR initiatives of the energy sector companies.


2012 ◽  
Vol 16 (3) ◽  
pp. 332
Author(s):  
Whedy Prasetyo

Development of financial performance in the application of Good Corporate Governance and Corporate Social Responsibility which affects the values of honesty private individuals, in order to be able to run the accountability, value for money, fairness in financial management, transparency, control, and free of conflicts of interest (independence). The main concern in this study is focused on achieving value personal spirituality through the financial performance and capabilities of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) in moderating the relationship with the financial performance of value personal spirituality. This study is a descriptive verifikatif. The unit of analysis in this study was 15 companies in Indonesia with a policy that has been applied through the concept since January of 2008 until now, with the support of the annual report of the company, the company's financial statements, company reports to the disclosure of Good Corporate Governance and Corporate Social Responsibility in the annual report. Overall reports published successively during the years 2008-2011. The results of this study indicate financial performance affects the value of personal spirituality, and for variable GCG obtained results that could moderate the relationship of financial performance to the value of personal spirituality. But for the disclosure of CSR variables obtained results can’t moderate the relationship with the financial performance of personal spirituality.


2021 ◽  
pp. 1-29
Author(s):  
Jette Steen Knudsen ◽  
Jeremy Moon

We investigate the relationship of corporate social responsibility (CSR) (often assumed to reflect corporate voluntarism) and government (often assumed to reflect coercion). We distinguish two broad perspectives on the CSR and government relationship: the dichotomous (i.e., government and CSR are / should be independent of one another) and the related (i.e., government and CSR are / should be interconnected). Using typologies of CSR public policy and of CSR and the law, we present an integrated framework for corporate discretion for engagement with public policy for CSR. We make four related contributions. First, we explain the dichotomous and the related perspectives with reference to their various assumptions and analyses. Second, we demonstrate that public policy for CSR and corporate discretion coexist and interact. Specifically, we show, third, that public policy for CSR can inform and stimulate corporate discretion and, fourth, that corporations have discretion for CSR, particularly as to how corporations engage with such policy.


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