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  1. Corporate citizenship in Germany and the United States – differing perceptions and practices in transatlantic comparison.Matthias S. Fifka - 2013 - Business Ethics, the Environment and Responsibility 22 (4):341-356.
    Because of the declining fiscal capabilities of the German welfare state and the resulting reductions in social services provided by the government, increasing attention has been given to the voluntary social engagement of businesses, often referred to as corporate citizenship. In that context, scholars and politicians alike have pointed to the United States as a country with a strong corporate citizenship culture and advocated a transatlantic transfer of the respective practices. Against this background, it is the first aim of this (...)
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  • The Institutionalization of Corporate Social Responsibility Reporting.Archie B. Carroll, Ann K. Buchholtz & Kareem M. Shabana - 2017 - Business and Society 56 (8):1107-1135.
    This article presents a three-stage model of how isomorphic mechanisms have shaped corporate social responsibility reporting practices over time. In the first stage, defensive reporting, companies fail to meet stakeholder expectations due to a deficiency in firm performance. In this stage, the decision to report is driven by coercive isomorphism as firms sense pressure to close the expectational gap. In the second stage, proactive reporting, knowledge of CSR reporting spreads and the practice of CSR reporting becomes normatively sanctioned. In this (...)
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  • Beyond Acclamations and Excuses: Environmental Performance, Voluntary Environmental Disclosure, and the Role of Visibility.Cedric E. Dawkins & John W. Fraas - 2010 - Journal of Business Ethics 92 (4):655-655.
    Some researchers have argued that firms with favorable environmental performance are more likely to provide voluntary environmental disclosure, while others have argued that firms with poor environmental performance are most likely to disclose. The authors propose a curvilinear relation between environmental performance and environmental disclosure that is moderated by visibility. Data were obtained from S&P 500 firms queried by the Ceres’ Climate Disclosure Project. Results show a U-shaped environmental performance–environmental disclosure relation and a main effect for visibility, but no moderating (...)
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  • The Creation of Value Through Corporate Reputation.José Luis Fernández Sánchez & Ladislao Luna Sotorrío - 2007 - Journal of Business Ethics 76 (3):335-346.
    The relationship between social and financial performance (CSP – FP) has been a main objective in the literature on business management, as it would provide an economic justification for the social investment insofar as it contributes to the creation of value. This relationship has been empirically tested by several authors though without using a theoretical model that sustains this relationship. The aim of this article is to propose a theoretical model of the process of the creation of value from the (...)
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  • (1 other version)Reporting on responsible drinking: a study of the major UK pub‐owning companies.John D. Pratten - 2007 - Business Ethics, the Environment and Responsibility 16 (1):62-70.
    For much of the 20th century, brewers owned the majority of British public houses. In 1989, the Monopoly and Mergers Commission brought about the dissolution of the brewers' estates, and two types of pub‐owning companies emerged. One employed managers, and the other leased their outlets to individual operators. In the present climate of opposition to excessive drinking, their approach to retailing is being brought into question, with public demands for a responsible approach. This article examines the different responses of the (...)
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  • CSR Communication: An Impression Management Perspective.Jasmine Tata & Sameer Prasad - 2015 - Journal of Business Ethics 132 (4):765-778.
    Organizations today recognize that it is not only important to engage in corporate social responsibility, but that it is also equally important to ensure that information about CSR is communicated to audiences. At times, however, the CSR image perceived by audiences is not an accurate portrayal of the organization’s CSR identity and is, therefore, incongruent with the desired CSR image. In this paper, we build upon the nascent work on organizational impression management by examining CSR communication from an impression management (...)
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  • Retail Chains’ Corporate Social Responsibility Communication.Jakob Utgård - 2018 - Journal of Business Ethics 147 (2):385-400.
    This study examines determinants of retail chains’ corporate social responsibility communication on their web pages. The theoretical foundation for the study is signaling theory, which suggests that firms will communicate about their CSR efforts when this is profitable for them and when such communication makes it possible for outsiders to distinguish good from bad performers. Based on this theory, I develop hypotheses about retail chains’ CSR signaling. The hypotheses are tested in a sample of 208 retail chains in the Norwegian (...)
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  • Corporate Social Responsibility of the Most Highly Reputed European and North American Firms.Ladislao Luna Sotorrío & José Luis Fernández Sánchez - 2008 - Journal of Business Ethics 82 (2):379-390.
    The objective of this article is double: first, to analyze, using a descriptive analysis, the main differences in the level and components of social behaviour between European and North American firms and, second, to contrast empirically, using a multiple linear regression model, whether the motives behind corporate social behaviour are different depending on the region or country of the firm. With this aim, an indicator of social behaviour (termed effort in sustainability) has been constructed by aggregating the firm's social effort (...)
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  • A Comparison of Canadian and U.S. CSR Strategic Alliances, CSR Reporting, and CSR Performance: Insights into Implicit–Explicit CSR.Linda Thorne, Lois S. Mahoney, Kristen Gregory & Susan Convery - 2017 - Journal of Business Ethics 143 (1):85-98.
    We considered the question of how corporate social responsibility differs between Canada and the U.S. Prior research has identified that national institutional differences exist between the two countries [Freeman and Hasnaoui, J Business Ethics 100:419–443, 2011], which may be associated with variations in their respective CSR practices. Matten and Moon [Acad Manag Rev 33:404–424, 2008] suggested that cross-national differences in firms’ CSR are depicted by an implicit–explicit conceptual framework: explicit CSR practices are deliberate and more strategic than implicit CSR practices. (...)
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  • Secondary Stakeholder Influence on CSR Disclosure: An Application of Stakeholder Salience Theory.Thomas Thijssens, Laury Bollen & Harold Hassink - 2015 - Journal of Business Ethics 132 (4):873-891.
    The aim of this study is to analyse how secondary stakeholders influence managerial decision-making on Corporate Social Responsibility disclosure. Based on stakeholder salience theory, we empirically investigate whether differences in environmental disclosure among companies are systematically related to differences in the level of power, urgency and legitimacy of the environmental non-governmental organisations with which these companies are confronted. Using proprietary archival data for an international sample of 199 large companies, our results suggest that differences in environmental disclosures between companies are (...)
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  • (1 other version)Reporting on responsible drinking: a study of the major UK pub-owning companies.John D. Pratten - 2007 - Business Ethics: A European Review 16 (1):62-70.
    For much of the 20th century, brewers owned the majority of British public houses. In 1989, the Monopoly and Mergers Commission brought about the dissolution of the brewers' estates, and two types of pub‐owning companies emerged. One employed managers, and the other leased their outlets to individual operators. In the present climate of opposition to excessive drinking, their approach to retailing is being brought into question, with public demands for a responsible approach. This article examines the different responses of the (...)
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  • Stakeholder Forces of Socially Responsible Supply Chain Management Orientation.Haesun Park-Poaps & Kathleen Rees - 2010 - Journal of Business Ethics 92 (2):305-322.
    This project investigates salient stakeholder forces of socially responsible supply chain orientation (SRSCO) in the apparel and footwear sector focusing on fair labor management issues. SRSCO was conceptualized as a composite of internal organizational direction and external partnership for a creation and continuation of fair labor conditions throughout the supply chain. Primary stakeholders identified were consumers, regulation, industry, and media. A total of 209 mail survey responses from sourcing managers of U.S. apparel and footwear companies were analyzed. Two dimensions of (...)
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  • A Longitudinal Study of Corporate Social Disclosures in a Developing Economy.J. D. Mahadeo, V. Oogarah-Hanuman & T. Soobaroyen - 2011 - Journal of Business Ethics 104 (4):545-558.
    This article examines corporate social disclosures (CSD) in an African developing economy (Mauritius) as provided in the annual reports of listed companies from 2004 to 2007. Informed by the country’s social, political and economic context and legitimacy theory, we hypothesise that the extent and variety of CSD themes (social, ethics, environment and health and safety) will be enhanced post-2004 and will be influenced by profitability, size, leverage and industry affiliation. We find a significant increase in the volume and variety of (...)
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  • How Does the Market Value Corporate Sustainability Performance?Isabel Costa Lourenço, Manuel Castelo Branco, José Dias Curto & Teresa Eugénio - 2012 - Journal of Business Ethics 108 (4):417 - 428.
    This study provides empirical evidence on how corporate sustainability performance (CSP), as proxied by membership of the Dow Jones sustainability index, is reflected in the market value of equity. Using a theoretical framework combining institutional perspectives, stake-holder theory, and resource-based perspectives, we develop a set of hypotheses that relate the market value of equity to CSP. For a sample of North American firms, our preliminary results show that CSP has significant explanatory power for stock prices over the traditional summary accounting (...)
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  • An Integrational Framework of Organizational Moral Development, Legitimacy, and Corporate Responsibility: A Longitudinal, Intersectoral Analysis of Citizenship Reports.Gabriella Lewis, Sergio Palacios & Marcus A. Valenzuela - 2016 - Business and Society Review 121 (4):593-623.
    In this article, we outline a unique conceptual framework connecting legitimacy types (Suchman, 1995), theories of corporate responsibility (Brummer, 1991), and levels of organizational moral development based on Kohlberg's (1971) moral development stages. In addition, based on Global Reporting Initiative (GRI) categories, we found empirical support for our framework, by content analyzing Fortune 500 corporate citizenship reports from four different industries (i.e., chemicals, motor vehicle/auto parts, pharmaceutical, and utilities), at three data points (i.e., 2002, 2007, and 2012). Our analysis indicates (...)
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  • Stakeholder-Defined Corporate Responsibility for a Pre-Credit-Crunch Financial Service Company: Lessons for How Good Reputations are Won and Lost. [REVIEW]Carola Hillenbrand, Kevin Money & Stephen Pavelin - 2012 - Journal of Business Ethics 105 (3):337-356.
    This paper presents a study that identifies a stakeholder-defined concept of Corporate Responsibility (CR) in the context of a UK financial service organisation in the immediate pre-credit crunch era. From qualitative analysis of interviews and focus groups with employees and customers, we identify, in a wide-ranging stakeholder-defined concept of CR, six themes that together imply two necessary conditions for a firm to be regarded as responsible—both corporate actions and character must be consonant with CR. This provides both empirical support for (...)
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  • The Role of CEO’s Personal Incentives in Driving Corporate Social Responsibility.Michele Fabrizi, Christine Mallin & Giovanna Michelon - 2014 - Journal of Business Ethics 124 (2):311-326.
    In this study, we explore the role of Chief Executive Officers’ incentives, split between monetary and non-monetary, in relation to corporate social responsibility. We base our analysis on a sample of 597 US firms over the period 2005–2009. We find that both monetary and non-monetary incentives have an effect on CSR decisions. Specifically, monetary incentives designed to align the CEO’s and shareholders’ interests have a negative effect on CSR and non-monetary incentives have a positive effect on CSR. The study has (...)
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  • Erratum to: Beyond Acclamations and Excuses: Environmental Performance, Voluntary Environmental Disclosure and the Role of Visibility. [REVIEW]Cedric E. Dawkins & John W. Fraas - 2011 - Journal of Business Ethics 99 (3):383 - 397.
    Some researchers have argued that firms with favorable environmental performance are more likely to provide voluntary environmental disclosure, while others have argued that firms with poor environmental performance are most likely to disclose. The authors propose a curvilinear relation between environmental performance and environmental disclosure that is moderated by visibility. Data were obtained from S&P 500 firms queried by Ceres' Climate Disclosure Project. Results show a U-shaped environmental performance—environmental disclosure relation and a main effect for visibility but no moderating effect (...)
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  • Factors Influencing Social Responsibility Disclosure by Portuguese Companies.Manuel Castelo Branco & Lúcia Lima Rodrigues - 2008 - Journal of Business Ethics 83 (4):685-701.
    This study compares the Internet (corporate web pages) and annual reports as media of social responsibility disclosure (SRD) and analyses what influences disclosure. It examines SRD on the Internet by Portuguese listed companies in 2004 and compares the Internet and 2003 annual reports as disclosure media. The results are interpreted through the lens of a multi-theoretical framework. According to the framework adopted, companies disclose social responsibility information to present a socially responsible image so that they can legitimise their behaviours to (...)
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