Emerald | Social Responsibility Journal | Table of Contents

Corporate Social Responsibility Decisions: A Dilemma for SME Executives?

literatinetwork@emeraldinsight.com (Banu Dincer, Caner Dincer) — Wed, 17 Apr 2013 00:00:00 +0100

Abstract

Purpose - This study examined the factors that move the decision-makers in small businesses to expend company resources for Corporate Social Responsibility (CSR) activities.Design/methodology/approach - This qualitative phenomenological study used a Van Kaam (1966) method as modified by Moustakas (1994) with in-depth, semi-structured interviews to explore the factors and priorities considered by SME executives in CSR decisions. Findings - The study revealed that small business executives are generally influenced by personal feelings, financial conditions, friends and family, and religion in making decisions on CSR activities. In addition, these decision-makers prefer local CSR activities, are concerned with the environment, and go beyond the basic legal requirements. The sole focus on profits was not evident in these small business executives.Practical implications - The results imply that small business management does not rely simply on the analytical but on the relational and emotional. So, this study is also significant to leadership in that it identifies factors that influence the decision process in small businesses. Originality/value - The results of this study may open new discussions and lead to the development of new theories on leadership and management in small businesses.

Social Entrepreneurship Theory and Sustainable Social Impact

literatinetwork@emeraldinsight.com (Raghda El Ebrashi) — Fri, 31 May 2013 00:00:00 +0100

Abstract

Purpose - The purpose of this research is to introduce a theory for social entrepreneurship based on integrating the entrepreneurship literature with a global empirical research carried out on social entrepreneurs using Grounded Theory. Theoretical contributions and insights from the social entrepreneurship literature are integrated into the research. Design/methodology/approach - This research is an exploratory inductive qualitative research based on the Grounded Theory methodology developed by Glaser and Strauss (1967), and procedures developed by Strauss and Corbin (1990; 1998) with a constructivist stance. Findings - The Behavioral Theory of Social Entrepreneurship studies the contextual factors that lead to social venture creation, the underlying organization dynamics and structures, and how these typologies measure social impact, mobilize resources, and bring about sustainable social change. Research limitations/implications - The result of the research is a behavioral theory for social entrepreneurship, which introduces new organizational typologies that create, measure, and sustain social change. Studying the underlying motivations and conditions upon which social enterprises evolve will help in extending the research on management of social outcomes and impacts. As the focus of the different typologies of social enterprises is to produce measurable social impact, researching these types of social organizations will advance research in social sciences (Short et al., 2009; Yunus, 2006; Perrini and Vurro, 2006; Drucker 1990).Practical implications - Studying the phenomena of social entrepreneurship and explaining the social enterprises’ unique behaviors, characteristics, and typologies will advance research for creating sustainable public wealth rather than just focusing on private wealth and business performance. While Schumpeter’s (1943, 2004) entrepreneurship theory led the literature on economic growth, social entrepreneurship theory might be a factor for social development through economically sustainable and viable models (El Ebrashi, 2010). Originality/value - This research is an attempt to contribute to the social entrepreneurship literature by providing new insights about social entrepreneurship behavior. The result of the research is a behavioral theory for social entrepreneurship, which introduces new organizational typologies that create, measure, and sustain social change.

Accounting and Incentives for Sustainability in Higher Education: An Interdisciplinary Analysis of a Needed Revolution

literatinetwork@emeraldinsight.com (Elizabeth Lange, Stephen G. Kerr) — Fri, 31 May 2013 00:00:00 +0100

Abstract

Purpose - The purpose of this interdisciplinary paper is to explore the constraining role of accounting in the higher education pursuit of sustainability goals and to provide recommendations to transform accounting in ways that create incentives for sustainability and a dialogic reporting culture in higher education accounting. Design/methodology/approach - Critical social theory and ‘strong’ sustainability provide the theoretical framework for this interdisciplinary analysis. A literature review and comparative case studies support the conceptual development of accounting technologies that provide incentives for sustainability practices in higher education. Findings - Conventional accounting practices are founded on positivism, managerialism, and neo-classical economics, creating a psychic prison for the accounting discipline that fails to recognize the socially constructed nature of accounting reports and their explicit valuation role. University rewards structures, reporting mechanisms, and curricular foci dictate against the transformation of accounting technologies toward sustainability. Several case studies illustrate how accounting processes hinder sustainability initiatives in higher education.Research limitations/implications - The paper recommends five changes that could be made to existing accounts reporting for higher education institutions. It also proposes the adoption of both narrative reporting and a dialogic model of sustainability reporting and expansive learning in higher education organizations that would provide a transitional process for change. Originality/value - Little literature exists that addresses the role of accounting in sustainability practices. This paper offers a sociological analysis of the assumptions built into the accounting profession and a reconceptualization of accounting practices that could be pioneered on the campuses of higher education institutions.

Evaluation of the environmental, social and governance information disclosed by Spanish listed companies

literatinetwork@emeraldinsight.com (Marta de la Cuesta, CARMEN VALOR) — Fri, 31 May 2013 00:00:00 +0100

Abstract

Purpose - The purpose of this paper is to evaluate the quality of Environmental, Social and Governance (ESG) reporting of Spanish companies listed in the IBEX-35 stock index and the main drivers of the differences among reporters. Design/methodology/approach - A benchmark tool was built based on GRIv3, and the ESG information issued by Spanish companies listed in the IBEX-35 index was analysed. Findings - We conclude that GRI has resulted in some standardization of corporate social and environmental reporting, particularly in terms of format, but their approach to indicators is unlikely to produce high quality information that is relevant, comparable, complete and accessible to all stakeholders. Regulation and reputation seem to be the main drivers for improving the quality of ESG reporting. Global companies operating in industries with higher reputation risks had the highest levels of disclosure. Furthermore, reporting seems to be oriented to satisfying the demands of shareholders and investors rather than those of other stakeholders. Originality/value - This paper proposes a structured definition of ESG quality reporting. Secondly, it makes an empirical contribution, by developing a reliable and valid instrument of research based on GRIv3.

Environmental Disclosures of Malaysian Property Development Companies: Towards Legitimacy or Accountability?

Mon, 22 Apr 2013 00:00:00 +0100

Abstract

Purpose - The objective of the present study is to examine the extent, quality, nature and trends of environmental disclosures of Malaysian property development companies for the years 2004, 2005 and 2006. Design/methodology/approach - A content analysis was undertaken of the annual reports of a sample of public listed property development companies in Malaysia for the years 2004, 2005 and 2006. The content analysis examined extent, nature and quality of disclosures, utilising number of sentences for extent and the Clarkson et al. (2008) disclosure index for nature and quality.Findings - Malaysian property development companies do not appear to respond to the increased public concern due to recent landslide incidents by increasing the extent or quality of environmental disclosures in their annual reports. Both extent and quality of environmental disclosures are very low and most companies provide mostly "soft" disclosures. They also make very few "hard" disclosures, comprising objective, verifiable data. Thus, the Malaysian Government needs to seriously consider making environmental reporting mandatory and to provide more detailed and comprehensive environmental reporting guidelines. Another major finding is that companies are not consistent in the extent, nature or quality of environmental disclosures made over time. Research limitations/implications - The study’s findings should be interpreted in the context of generally acknowledged limitations associated with the content analysis approach. As such, further research of the quality of environmental disclosures which utilise a triangulation of various research methods, involving questionnaire surveys, interviews as well as content analysis should be encouraged. Areas that may be investigated can include the motives for disclosure, problems faced in making environmental disclosures and stakeholders’ need for information. Longitudinal studies involving a longer time period may also be undertaken in other environmentally-sensitive sectors to obtain a more complete picture of corporate environmental reporting behaviour of companies in Malaysia and other developing countries. Finally, examining a larger sample of annual reports will also definitely enhance the generalisability of the findings. Practical implications - The Malaysian government needs to seriously consider providing detailed and more comprehensive environmental reporting guidelines to ensure uniformity and quality of environmental disclosures. The present study will assist the property development companies specifically, and other Malaysian companies in general, on the areas of environmental information that they may consider reporting. ental disclosures. Originality/value - Provides empirical evidence of the extent, quality and nature of environmental disclosures in an environmentally-sensitive sector. The first study in a developing country, to utilise the Clarkson et al. (2008) index, which was developed based on the Global Reporting Initiative (GRI) guidelines.

Corporate Social and Environmental Reporting in the Caribbean

literatinetwork@emeraldinsight.com (Anthony Roger Bowrin) — Fri, 31 May 2013 00:00:00 +0100

Abstract

Purpose - This paper examines the extent to which publicly-listed Caribbean companies provide social and environmental disclosures (SED), and the factors related to their disclosure practices. It is motivated by the dearth of studies of SED among publicly listed Caribbean firms. Design/methodology/approach - All 55 companies with common shares listed on the main tier of one of the three major Caribbean stock exchanges in December 2010 were included in the study. The comprehensiveness of SED was measured using an unweighted 43-item disclosure index. The research hypotheses were examined using multiple regression analysis.Findings - The level of SED in the Caribbean was relatively low (M = 33.7%, SD = 25.3%). The amount of SED was positively related to firm size, industry affiliation, foreign influence and organizational culture. Firm profitability, national culture, importance of public equity financing, gender diversity, and director independence were not statistically related to SED comprehensiveness.Practical implications - To promote the consideration of sustainability issues in national, corporate and individual investment and administration decisions Caribbean governments may need to implement incentives for public companies to participate in targeted development initiatives and to provide more comprehensive social and environmental disclosures. Originality/value - This is the first study to examine the comprehensiveness and determinants of SED by publicly-listed Caribbean companies.

The influence of personal attributes and organizational ethics position on accountants’ judgments: Malaysian scenario

literatinetwork@emeraldinsight.com (Nazli Anum Mohd Ghazali, Suhaiza Ismail) — Fri, 31 May 2013 00:00:00 +0100

Abstract

Purpose - The objective of this paper is to examine the influence of personal attributes, organizational ethics position and other factors which are rules conformance, active participation in profession activities, ethics instructions received and understanding of the Professional Code of Conduct on the Malaysian accountants’ judgment on questionable ethical scenarios. Design/methodology/approach - A survey questionnaire is carried out to elicit opinions of Malaysian accountants on factors influencing ethical judgments. Findings - Adopting fifteen vignettes used in Emerson et al. (2007) to assess ethical judgments, the main findings revealed from the analysis are that older accountants, accountants attached to corporations with higher ethics scale and accountants who understand the Professional Code of Conduct are expected to be stricter in judging questionable ethical situations.Practical implications - The findings imply that perhaps one way to promote and preserve ethical organizational decisions is by employing older and experienced individuals and perhaps retaining older staff. The finding on age appears to suggest that wisdom comes with maturity. Originality/value - This paper is one of the few studies which investigate factors influencing ethical judgments of accountants in Malaysia. The research is timely given the growing importance of women in decision making levels, the expected rise in employment and the requirement to include the Business Ethics course in the Accounting programs in Malaysia.

Ethical dilemmas of young economists: the case of Warsaw School of Economics students

literatinetwork@emeraldinsight.com (Maria Aluchna, Olga Mikolajczyk) — Fri, 31 May 2013 00:00:00 +0100

Abstract

Purpose - The purpose of this article is to discuss initial results of the research conducted on the group of 244 Warsaw School of Economics students. The research focuses on ethical dilemmas of students graduating from business, finance and economics. Design/methodology/approach - The research was based on the methodology proposed by Eweje and Brunon (2010) and focused on examining the existence of ethical dilemmas identified on the basis of 11 case scenarios and analyzed with the reference to selected characteristics of respondents. The characteristics included gender, age, study year, program and faculty, place of birth, professional experience, international experience and financial situation.Findings - The research obtained on the sample of Polish students confirms the international results stressing the key importance of gender, age, study faculty and professional experience for identifying ethical dilemmas. Research limitations/implications - The analysis delivers some initial evidence and does not allow to formulate strong conclusions. It requires replication and the use of a larger and better balanced sample.Practical implications - The ethical dilemmas are crucial for soon to be managers since their decisions shape the corporate activity and business development. Research results may also play an important role for shaping educational programs.Originality/value - The paper analyzes the ethical dilemmas of students from one of top business schools in Central and Eastern Europe contributing to understanding of the ethical issues of soon to be managers and opening as discussion on the role of university education for shaping conduct of future managers.

Socially and Environmentally Responsible Apparel Consumption: Knowledge, Attitudes, and Behaviours

literatinetwork@emeraldinsight.com (Joy M. Kozar, Kim Y. Hiller Connell) — Fri, 31 May 2013 00:00:00 +0100

Abstract

Purpose - Purpose: To examine the relationships between social and environmental responsibility knowledge, attitudes, and purchasing behaviour.Design/methodology/approach - Design/Methodology/Approach: The study developed an online questionnaire to assess knowledge of and attitudes towards issues of social responsibility, including social and environmental aspects related to the production and distribution of apparel and textile goods. Information regarding engagement in socially and environmentally responsible apparel-purchasing behaviour was also collected. Participants included students enrolled at a four-year institution located in the Midwestern United States.Findings - Findings: Participants indicated being more knowledgeable about apparel environmental issues as compared to apparel social issues. Overall, participants exhibited low involvement in socially and environmentally responsible apparel-purchasing behaviour. However, both knowledge and attitudes of social and environmental issues were significant predictors of socially and environmentally responsible purchasing behaviour.Practical implications - Practical Implications: Given the competition among apparel companies operating in the marketplace, this study lends valuable insight for firms in implementing strategic social and environmental practices and policies. The implications of this study also suggest that firms within the industry may need to respond to the barriers perceived by consumers in engaging in sustainable apparel purchasing behaviour.Originality/value - Originality/Value: The findings of this study are useful in understanding the relationship between knowledge, attitudes, and behaviour. Previous research on this topic has been inconclusive. A thorough examination of this topic is important, as noted by previous scholars, consumers have the ability to effect change in the marketplace through their purchasing behaviour.

Exploring corporate responsibility in Oman – social expectations and practice

Fri, 31 May 2013 00:00:00 +0100

Abstract

Purpose - PurposeThis paper explores social expectations and practice of Corporate Social Responsibility (CSR) in OmanDesign/methodology/approach - In this study, 153 respondents (45% Omanis and 55% expatriates) shared their expectations which were compared with documentary evidence from core large and medium-sized enterprises CSR practice in OmanFindings - Findings –On average CSR mean scores exhibited similarity for most respondent groups except for Omanis, young people, and those with high school or lower education who scored less indicating a general lack of awareness of CSR. Society in Oman seems to expect corporations to provide ‘safe and reliable products/services’, ‘appropriately treat employees’, ‘behave ethically’, and be ‘committed to social responsibility’. Research limitations/implications - Research limitations/implications – While there is limited generalizability of the findings of this exploratory study per se due to sample size limitations, a clear pattern emerges to facilitate more in-depth studies on CSR in Oman, and furthermore in other emerging market economies and transitional economies.Practical implications - Practical implications – The study demonstrates a need for additional research into CSR awareness, philosophy and practice in the small and medium enterprise sectors, and other industry sectors. Originality/value - Originality/value - The paper presents findings from an exploratory empirical study investigating social expectations of CSR in Oman, and highlights the practice of CSR in Oman. It also compares these findings and other studies’ on the philosophy, nature and practice of CSR in emerging market and transitional economies

Editorial

literatinetwork@emeraldinsight.com (David Crowther) — Fri, 31 May 2013 00:00:00 +0100

Abstract

Not available.