Social Responsibility Journal: Volume 13 Issue 1

Exploring the mediating role of intellectual capital and competitive advantage on the relation between CSR and financial performance in SMEs

Priyanka Jain, Vishal Vyas, Ankur Roy

The relationship between corporate social responsibility (CSR) and financial performance (FP) is a much-researched topic in academic arena. Recent studies disclosed that…

The influence of the institutional context on sustainability reporting. A cross-national analysis

Laura Maria Ferri

This paper intends to compare the sustainability reporting (SR) in three different national and institutional contexts, namely Italy, Brazil and USA, and aims to investigate…

United Nations Global Compact: the unmet promise of the UNGC

Cubie L.L. Lau, Cliff D. Fisher, John F. Hulpke, William Aidan Kelly, Susanna Taylor

Essays on social responsibility call the United Nations Global Compact (UNGC) “by far the world’s largest corporate responsibility initiative”. The authors look at two avenues to…

Does corporate ethics help investors forecast future earnings?

Hsuan-Chu Lin, Chuan-San Wang, Ruei-Shian Wu

A firm’s ethical behavior is commonly perceived beneficial to the firm and its investors in the literature. However, activities of corporate social responsibility (CSR) are often…

Promoting a strategic business focus to balance competitive advantage and corporate social responsibility – missing elements

Alan J. Fish, Jack Wood

This paper aims to highlight dysfunctional multi-stakeholder relations and negative business outcomes, evidenced in lose/lose results, exacerbated by failure to acknowledge…

Sustainability reports in Brazil through the lens of signaling, legitimacy and stakeholder theories

Hong Yuh Ching, Fábio Gerab

The purpose of this paper is to extend the applicability of stakeholder, legitimacy and signaling theories by examining to what extent proactive corporate social responsibility…

How CSR and overall service quality lead to affective commitment: mediating role of company reputation

Nil Engizek, Bahar Yasin

The paper aims to focus on the relationships among corporate social responsibility (CSR), overall service quality (OSQ), company reputation and affective commitment. It…

The effect of equity and bond issues on sustainability disclosure. Family vs non-family Italian firms

Giovanna Gavana, Pietro Gottardo, Anna Maria Moisello

This paper aims to study firms’ attitudes toward using sustainability reporting for facilitating raising external capital and the effect of the ultimate controlling owner on…

Advancing sustainable business through discourse: a conceptual framework

Jeffrey Gauthier

The purpose of this paper is to explore the relationship between individuals’ discursive practices and organizational-level strategic change with respect to sustainability…

Integrated reports: disclosure level and explanatory factors

Yaismir Adriana Rivera-Arrubla, Ana Zorio-Grima, María A. García-Benau

This paper aims to look into the new corporate reporting phenomenon, the so-called integrated reporting (IR), so as to assess the information level provided, identify trends and…

Corporate social responsibility disclosures in Malaysia: evidence from large companies

Abdelkader Sadou, Fardous Alom, Hayatullah Laluddin

The purpose of this study is to examine whether there is any improvement in the extent and quality of corporate social responsibility disclosures (CSRD) in Malaysia between 2011…

CSR practices, ISO 26000 and performance among Malaysian automotive suppliers

Nursyazwani Mohd Fuzi, Nurul Fadly Habidin, Siti Norhafizan Hibadullah, Sharon Yong Yee Ong

The purpose of this study is to examine the relationship between corporate social responsibility (CSR) practices, ISO 26000 and corporate social responsibility performance (CSRP…