Emerald | Social Responsibility Journal

Editorial Vol 8.1

Güler Aras, David Crowther — 2011-11-18 00:00:00.0

Abstract

Not available.

COMPANY CHARACTERISTICS AND HUMAN RESOURCE DICLOSURE IN SPAIN

America Alvarez — 2011-11-18 00:00:00.0

Abstract

Purpose - This paper investigates the determinants of corporate disclosure on human resources. Design/methodology/approach - The paper examines the extent to which 105 Spanish listed companies present information about human resources in their annual report. We distinguish information about human capital, which includes the items about human resources usually integrated in intellectual capital, and social and ethical aspects of information about employees. A content analysis of 105 companies´ annual reports was conducted. Once the information was quantified, using a regression analysis we examine the influence certain company characteristics have on this disclosure.Findings - The results confirm the impact of variables like size, type of industry and property concentration on human resource disclosure.Research limitations/implications - The content analysis has been carried out in some papers referring to human capital disclosure but with a descriptive character. Besides, considering different types of information about employees will permit us to observe the existence of any difference in the determinants depending on the users of this disclosure. Furthermore, using a variable to distinguish competitive companies from the rest has allowed us to see what human resources issues are relevant for competitive businesses.Practical implications - The disclosure of the most competitive companies suggest that they are more concerned about employees’ welfare than the rest. This may motivate a change of the disclosure policy of the rest of the firms who may follow the behaviour of the most competitive ones. Originality/value - The content analysis has been carried out in some papers referring to human capital disclosure but with a descriptive character. Besides, considering different types of information about employees will permit us to observe the existence of any difference in the determinants depending on the users of this disclosure. Furthermore, using a variable to distinguish competitive companies from the rest has allowed us to see what human resources issues are relevant for competitive businesses.

Practicing environmental responsibility: local and global dimensions

Fiona Gill — 2011-11-18 00:00:00.0

Abstract

Purpose - The successful identification and management of environmental risks remains one of the most important challenges facing mankind. The global nature of environmental risks makes the assumption and practice of environmental responsibility difficult. This paper examines the nature of this difficulty, arguing that although environmental responsibility remains global, it is situated and practiced at the local level. Design/methodology/approach - Using a case study methodology, I examine three family dairy farms in Belsize, New South Wales, Australia. Repeated interviews with adult members of the farming families explored their perspectives of the past, present and future of the farm, eliciting rich narratives about relationships between farm, environment, community and individual, and the role that responsibility plays in negotiating these relationships.Findings - Environmental responsibility is established as multi-faceted, and negotiated between social actors as one of a myriad of other, competing responsibilities. Responsibility is positioned as a critical factor in the generation and maintenance of social relationships, but one which is often mobilised as a mechanism of governance. I argue that this can result in tension for some social actors. Originality/value - This paper positions responsibility generally, and environmental responsibility in particular, as situated on the junction between local and global networks. This occurs as a result of the intrusion of the global into the local, and the corresponding need for individuals to act on the global stage through the medium of their local contexts. In managing the changes in behaviour and identity necessary to do this successfully, responsibility is identified as one means of establishing social identity and group members, and a way of defining specific social roles.

Determinants of corporate social performance: The influence of organizational culture, management tenure and financial performance.

Tiago Melo — 2011-11-18 00:00:00.0

Abstract

Purpose - The purpose of the paper is to we examine the influence of organizational culture, top management tenure and financial performance on corporate social performance (CSP). Design/methodology/approach - The sample is composed by 295 Fortune 500 American Companies from 2000 to 2005. Financial information from Thompson World Scope is contrasted with social responsibility data from KLD database and the estimation technique applied is panel data.Findings - Results indicate that a humanistic culture has a positive impact of CSP, as well as management tenure and slack resources in a lesser degree.Research limitations/implications - The paper successfully construct and employ a variable depicting the humanistic culture of a firm. More research is needed to define which factors determine this culture dimension, so it can be scientifically agreed upon as opposed to being used exploratorily.Practical implications - The results point out that firms that incorporate a humanistic approach to culture perform well in CSP because their internal cultural values and beliefs drive them to establish a good relationship with stakeholders.Originality/value - As opposed to the majority of the studies that focus on the CSP leading to financial performance relation, this article alternatively analyzes factors that determine CSP.

Employee Volunteering: Soul, Body and CSR

Tamar Barkay — 2011-11-18 00:00:00.0

Abstract

Purpose - By focusing on the intra-organization dimension of CSR, this paper offers an ethnographic analysis of the way Coca-Cola integrates its re-branding and marketing strategies with CSR and the processes through which this strategic agenda is diffused into the company's national franchise in Israel.Design/methodology/approach - The research is based on a combined qualitative methodology of interviews with managers and employees on all levels of the organization; participant observations of formal meetings, company events and informal gatherings; and document evaluation. Findings - This paper shows how the CSR program is purposefully and rationally designed to meet the standards of a business case approach to CSR and that, accordingly, company managers integrate it into the activities of departments and divisions such as Sales, Marketing, and Human-Resources (HR). The paper further shows that the cause-marketing and product-branding goals underlying the global re-branding strategy of Coca-Cola have been mediated through employee volunteering projects which are based on the recruitment and mobilization of the physical bodies of employees not only as "bodily-corporate-producers" but also as "bodily-corporate-ambassadors".Research limitations/implications - The in-depth empirical research that focused on a single corporation enabled the author to reach a better understanding of the intricate organizational processes involved in the implementation of CSR programs and their effects. At the same time, the research plan lacks a comparative examination of similar processes in other corporations. In this regard, this paper delineates the theoretical and empirical contours for future studies on the actual effects of implementation processes of the business case model for CSR. Originality/value - The paper enriches a missing part in the literature regarding empirical examination of the impact of CSR at close range and at the level of individual firms.

Perceptions of Corporate Social Responsibility amongst Immigrant Entrepreneurs

Fara Azmat, Ambika Zutshi — 2011-11-18 00:00:00.0

Abstract

Purpose - The purpose of this paper is to explore the understanding of the term Corporate Social Responsibility (CSR) by Sri Lankan immigrant entrepreneurs in Australia. It also seeks to investigate the importance the entrepreneurs place on CSR, their understanding of stakeholders, the types of CSR activities undertaken by them, and the issue of social capitalDesign/methodology/approach - Data was collected through in-depth semi-structured interviews with Sri Lankan entrepreneurs based in Victoria, Australia. Findings - The interviewees were aware of the term CSR but, nevertheless, had different interpretations of its meaning. However, CSR was considered important and all the interviewees were, in some way, involved in CSR activities and also had a good understanding of the importance of their stakeholders. Findings also highlighted the significance attached to social capital by the entrepreneurs such as informal relationships and trustworthiness which build the intangible attributes of CSR. The present findings can be attributed to immigrant entrepreneurs behaving partly to adapt to the host country, by changing their beliefs, values, traditions and partly by being influenced by their home country culture as found in the extended part of this current study (Azmat and Zutshi, forthcoming). Research limitations/implications - This paper addresses gaps in the fields of both CSR and immigrant entrepreneurship literature. However, the small sample size is a limitation and further research is required in order to generalise the findings.Originality/value - It is important to have an understanding of the interpretation of social responsibility amongst immigrant entrepreneurs. Despite the steadily growing number of Sri Lankan immigrant entrepreneurs and their potential impact on the Victorian and Australian socio-economic context, this area remains under-researched. This paper addresses this gap in the literature and makes an attempt to provide insight into this area that can be used as a catalyst for future research.

The Corporate Social Responsibility (CSR) Efforts by University in Malaysia for the Environment: An Analysis

Jamilah Ahmad — 2012-03-02 00:00:00.0

Abstract

Purpose - The paper aims to clarify the relationship between corporate social responsibility (CSR) and capacity building for sustainable livelihoods. It respects cultural differences and identifies the business opportunities in building the skills of employees, the community and the government. In talking about social responsibility, major attention has been drawn to CSR, yet little has been mentioned on how university stakeholders such as students can contribute to developing social responsibility. It can be said that the society of tomorrow begins today, and to make up this society, universities need to have drive, patience, and persistence to help them achieve the related goals. It is crucial for learning institutions to develop ways in which to cope with the present context demands, not only in terms of returns to the community in the form of community engagement involvement through student projects, but also in the sense of replenishing their own actions and enlarging their sources or references, so as to become institutions that help with and are partially involved in shaping a new society that is more ethical and is engaged with its community and surroundings. Design/methodology/approach - This paper examines the university social responsibility (USR) initiative of 14 public and private higher learning institutions in Malaysia. Data were collected from 150 respondents using the quantitative method through survey questionnaires. Samples were selected based on the purposive sampling method, where the respondents were majoring in communication or had taken media studies. Questions took the form of open and closed-ended questions. The data gathered were then analyzed quantitatively by using the Statistical Package for Social Sciences (SPSS Version 15). Findings - The results show that, overall, respondents are aware of the need to preserve the environment and the function and role that CSR plays in developing a more responsive public. However, the discovered lack of exposure to activities that the respondents can participate in on their own needs to be addressed. Knowledge on environmental conservation or CSR contribution may not be indicative of high levels of practice. There are many other factors that can contribute to better practices or to a lifestyle that better favours environmental conservation. Research limitations/implications - Because of the chosen research approach and limitations in terms of time, this study does not analyze and verify the links that exist between CSR and the environment with relation to government policy. Practical implications - Most existing research in CSR fails to take into account how universities cope with the development of CSR. Therefore, efforts to understand CSR within the university setting are significant for the development of CSR practices and conduct.Originality/value - Value from this paper is derived in three ways: Firstly, it outlines why universities in Malaysia should move forward in determining the most relevant paths for social responsibility engagement and initiatives; secondly it provides an understanding of the setting of CSR, making it easier for graduates to implement CSR at the organization they work for in the future; and finally, the data and implications drawn from Malaysia add a necessary international insight into the benefits of CSR at university level.

Business Social Responsibility: How are SMEs Doing in Gauteng, South Africa?

Mmboswobeni Watson Ladzani, Solly Matshonisa Seeletse — 2012-03-02 00:00:00.0

Abstract

Purpose - The paper aimed at establishing the extent to which small and medium-sized enterprises (SMEs) in Gauteng, South Africa involve business social responsibility (BSR) in their practices. It also brings awareness and the importance that BSR has amongst SMEs. The objectives were to measure the involvement of SME’s BSR on management performance, identify strengths and areas that need improvement of BSR and expose the potential usefulness of BSR in South African SMEs. Design/methodology/approach - A quantitative comparative design was used to collect primary data from 326 respondents from 64 randomly selected SMEs in the study area. Structured interviews were used. Findings - The findings revealed that SMEs in Gauteng had performed worst in the area of BSR out of the ten management performance scores measured. The study further found that most owner- managers of the sampled businesses had university qualifications and most of these businesses had passed the survival stage.Research limitations/implications - The study excluded major components of BSR, and cannot be generalized to the remaining eight provinces.Practical implications - It is recommended that SMEs in the study area strengthen BSR as a marketing tool to grow their businesses. Furthermore, SMEs researchers should focus on bringing the benefits of BSR to SMEs operations. Originality/value - Many SMEs seem to understand that BSR is to be carried out only by large enterprises. This study exposes Gauteng SMEs to BSR since those that incorporated BSR in their operations were not doing enough.

Social Responsibility of Fish Processing Companies Located in Portugal and Spain.

Alessandra Weyandt, Stella Costa, Maria Leonor Nunes, Arlene Gaspar — 2011-11-18 00:00:00.0

Abstract

Purpose - The present article is part of an extensive research project conducted in various fish processing companies located in the Iberian Peninsula. The purpose of this paper is to study Corporate Social Responsibility (CSR) relating to: • The Management’s perception of the CSR concept. • Current practice Analysis of the Companies studied. • Proposal formulation for a company’s CSR implementation plan. Design/methodology/approach - The study, done during June through October of 2009, utilized qualitative method. The data was acquired through questionnaires, industry visits, interviews and management manuals.Findings - The results indicate a strong inclination toward a management of quality control, food security and environment with lower priority given to Social Responsibility. The results also suggest that the CSR concept is not fully understood among the companies studied.Research limitations/implications - The study was conducted at five fish processing companies. Caution is required in generalizing these results to other fish companies located in other countries.Practical implications - In view of the positive results in the areas of economic (quality control and food safety) and environmental management the next step would be to become socially responsible by developing its social resources (work safety, health, and a polity of human rights). Originality/value - The study provides an analysis of fish processing companies that have already implemented an integrated management system which includes a well defined and ample concept of Corporate Social Responsibility. This type of study has not been done before to the best knowledge of the author.

Indonesia's low concern for labour issues

Stacey Porter, Fitra Roman Cahaya, Greg Tower, Alistair Brown — 2011-11-18 00:00:00.0

Abstract

Purpose - This study advances explanations of the communication level of labour disclosures of Indonesian listed companies. Design/methodology/approach - Year-ending 2007 Annual report disclosures of 223 Indonesia Stock Exchange (IDX) listed companies are analyzed. The Labour Practices and Decent Work Disclosure component of the 2006 Global Reporting Initiative (GRI) guidelines are used as the benchmark disclosure index checklist. Findings - The results show a low level of voluntary disclosure (17.7%). The highest level of communication is for issues related to Skills Management and Lifelong Learning Programs for Employees. Very few companies disclosed information about Health and Safety Committee and Agreements, and Salary of Men to Women. Statistical analysis reveals that government ownership and international operations are positively significant predictors of ‘labour’ communication. Isomorphic institutional theory partially explains the variability of these disclosures. Bigger companies also provide more Labour Practices and Decent Work Disclosures. Research limitations/implications - The main implications of the findings are that Indonesian companies are not clearly communicating labour responsibility issues as a key precondition of Corporate Social Responsibility (CSR). They may be obfuscating some information to protect their image and reputation. Practical implications - Uses the latest 2006 version of GRI as the disclosure index checklist allowing easy comparison of results with other studies within and outside Indonesia. Provdies governement authorities with company data on voluntary labour disclosures which will assist in setting government strategies and policy decision. Originality/value - This paper provides insights into the disclosure practices of labour issues, a specific social disclosure theme which is rarely examined in prior literature, under the umbrella of institutional theory. The research also includes ‘goal factor’ to be tested as one of the independent variables.

The linkages among leadership, trust, and business ethics

Tuan Trong Luu — 2011-11-18 00:00:00.0

Abstract

Purpose - This study aims to endeavour to bridge a gap in literature by examining the three constructs - leadership, organisational trust, and degree of unethical behaviour in conjunction through the data from consumer goods firms in Vietnam.Design/methodology/approach - From the responses by 214 pairs of sales directors and sales managers to self-administered structured questionnaires, data were collated and processed through ANOVAs and structural equation model to test the research hypotheses. Findings - The findings revealed that transactional leadership is correlated with calculus-based trust. Transformational leadership, on the other hand, shapes identity-based trust and knowledge-based trust, which are correlated with less degree of unethical behaviour. Calculus-based trust, by contrast, is associated with greater degree of unethical behaviour. A direct bridge between transformational leadership and less degree of unethical behaviour is also detected.Originality/value - The research offers insight into the linkage pattern of leadership, organisational trust, and degree of unethical behaviour that could be applied in other industries and other geographic markets. The value of this research resides in its significance to practitioners that ethical behaviours can be cultivated by transformational leadership and identity-based trust or knowledge-based trust, the former of which can be trained to contribute to the development of the latter.