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  1. Factors leadind corporations to continue.Marius Gavrila & Radu-Marius Gavrila - 2019 - Dissertation, Walden University
    Accountability for corporate social responsibility (CSR) and its societal challenges is undetermined, and it is unclear whether business or society should carry these responsibilities. Despite severe criticism from some, many organizations continue to invest in and promote CSR. The purpose of this multiple-case study was to increase the understanding of the phenomenon from the perspective of a purposeful sample of participants who contribute to CSR execution and who were representatives of the 10 organizations identified as active promoters. The participant corporations (...)
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  • CSR and Related Terms in SME Owner–Managers’ Mental Models in Six European Countries: National Context Matters.Yves Fassin, Andrea Werner, Annick Van Rossem, Silvana Signori, Elisabet Garriga, Heidi von Weltzien Hoivik & Hans-Jörg Schlierer - 2015 - Journal of Business Ethics 128 (2):433-456.
    As a contribution to the emerging field of corporate social responsibility cognition, this article reports on the findings of an exploratory study that compares SME owner–managers’ mental models with regard to CSR and related concepts across six European countries. Utilising Repertory Grid Technique, we found that the SME owner–managers’ mental models show a few commonalities as well as a number of differences across the different country samples. We interpret those differences by linking individual cognition to macro-environmental variables, such as language, (...)
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  • Linking owner–managers' personal sustainability behaviors and corporate practices in SMEs: The moderating roles of perceived advantages and environmental hostility.Sonia Chassé & Jean-Marie Courrent - 2018 - Business Ethics: A European Review 27 (2):127-143.
    Drawing on managerial discretion and conflicting institutional logics literature, this study investigates the relation between the personal sustainability behaviors of owner–managers and the corporate sustainability practices of SMEs. The research proposes a contingency model that assesses the moderating effects of perceived economic advantages and environmental hostility on this relationship. Based on linear hierarchical multiple regression analyses of a cross-sectoral sample of French SMEs, the results suggest a positive influence of the manager's PSB on the SME's CS practices that appears to (...)
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  • Corporate Tax: What Do Stakeholders Expect?Carola Hillenbrand, Kevin Guy Money, Chris Brooks & Nicole Tovstiga - 2019 - Journal of Business Ethics 158 (2):403-426.
    Motivated by the ongoing controversy surrounding corporate tax, this article presents a study that explores stakeholder expectations of corporate tax in the context of UK business. We conduct a qualitative analysis of in-depth interviews with representatives of community groups, as well as interviews with those representing business groups. We then identify eight themes that together describe “what” companies need to do, “how” they need to do it, and “why” they need to do it, if they wish to appeal to a (...)
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  • CSR and Related Terms in SME Owner–Managers’ Mental Models in Six European Countries: National Context Matters.Hans-Jörg Schlierer, Heidi Weltzien Hoivik, Elisabet Garriga, Silvana Signori, Annick Rossem, Andrea Werner & Yves Fassin - 2015 - Journal of Business Ethics 128 (2):433-456.
    As a contribution to the emerging field of corporate social responsibility cognition, this article reports on the findings of an exploratory study that compares SME owner–managers’ mental models with regard to CSR and related concepts across six European countries. Utilising Repertory Grid Technique, we found that the SME owner–managers’ mental models show a few commonalities as well as a number of differences across the different country samples. We interpret those differences by linking individual cognition to macro-environmental variables, such as language, (...)
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  • Rights and Corporate Social Responsibility: Competing or Complementary Approaches to Poverty Reduction and Socioeconomic Rights?Onyeka K. Osuji & Ugochukwu L. Obibuaku - 2016 - Journal of Business Ethics 136 (2):329-347.
    Following the situation of poverty in the rights paradigm, this paper explores the links between the rights-based and corporate social responsibility approaches to the realization of socioeconomic rights in the broader context of an emerging recognition of CSR as private regulation of business behaviour. It examines complex theoretical and practical dimensions of responsibility and potential contributions of businesses to poverty alleviation and clarifies the apparent paradox of legal compulsion of essentially voluntary CSR activities. Rather than treat rights and CSR as (...)
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  • Does the Business Case Matter? The Effect of a Perceived Business Case on Small Firms’ Social Engagement.Rajat Panwar, Erlend Nybakk, Eric Hansen & Jonatan Pinkse - 2017 - Journal of Business Ethics 144 (3):597-608.
    The business case for social responsibility is one of the most widely studied topics in the business and society literature that focuses on large firms. This attention is understandable because large firms have an obligation to shareholders who, as commonly assumed, seek to maximize returns on their investments, in turn, pressing corporate managers to show that firms’ expenditures in social engagement would pay off. Small firms, on the other hand, rarely face such pressures, yet the BCSR logic is increasingly applied (...)
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  • Corporate Social Responsibility in Liquid Times: The Case of Romania.Georgiana Grigore, Mike Molesworth, Andreea Vontea, Abdullah Hasan Basnawi, Ogeday Celep & Sylvian Patrick Jesudoss - 2021 - Journal of Business Ethics 174 (4):763-782.
    Existing scholarly work on corporate social responsibility frequently emphasizes either normative/ethical claims about social progress or instrumental/strategic claims about corporate effectiveness, yet less often acknowledges the moral conditions of those undertaking CSR within a specific cultural context. In this paper, we draw attention to the social conditions in which CSR takes place and the related ethics of the subjects that must enact it. Our approach is to document the lived experiences of practitioners in Romania, a post-communist society. Drawing from fifty-three (...)
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  • Do Entrepreneurial SMEs Perform Better Because They are More Responsible?Jean-Marie Courrent, Sonia Chassé & Waleed Omri - 2018 - Journal of Business Ethics 153 (2):317-336.
    Many scholars have investigated the direct impact of entrepreneurial orientation on performance, but this direct association seems both spurious and ambiguous because many parameters may have an indirect influence on this relationship. The present study thus considers sustainable practices—environmental practices, social practices in the workplace, and social practices in the community —as three probable mediators in the relationship between EO and performance, which is considered in terms of its financial and non-financial dimensions. We seek to show to what extent small- (...)
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  • Responsibility Boundaries in Global Value Chains: Supplier Audit Prioritizations and Moral Disengagement Among Swedish Firms.Niklas Egels-Zandén - 2017 - Journal of Business Ethics 146 (3):515-528.
    To address substandard working conditions in global value chains, companies have adopted private regulatory systems governing worker rights. Scholars agree that without onsite factory audits, this private regulation has limited impact at the point of production. Companies, however, audit only a subset of their suppliers, severely restricting their private regulatory attempts. Despite the significance of the placement of suppliers inside or outside firms’ “responsibility boundaries” and despite scholars’ having called for more research into how firms prioritize what suppliers to audit, (...)
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  • Bankers Bashing Back: Amoral CSR Justifications.Peter Norberg - 2018 - Journal of Business Ethics 147 (2):401-418.
    The finance industry is required to respond to public criticism of perceived immoral behaviour. To create legitimacy, financial firms not only undertake corporate social responsibility activities, but also support such activities with precise justifications. In this paper, we study CSR justifications appearing in annual and sustainability reports from the Swedish finance industry. Our objective is to investigate the ethical character of CSR justifications in the finance industry. This is an interesting topic, both because CSR carries ethical meaning and because CSR (...)
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