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  1. Do Firms Adjust Corporate Social Responsibility Engagement After a Focal Change in Credit Ratings?Alexander Witkowski, Nihat Aktas & Nikolaos Karampatsas - 2022 - Business and Society 61 (6):1684-1722.
    This study revisits the relation between corporate performance and corporate social responsibility in the context of a major shift in firms’ credit risk status. Relying on corporate credit rating as a performance indicator, we examine whether firms under the scrutiny of rating agencies trade-off CSR engagement for credit quality improvement. To explore whether firms adjust their CSR engagement after a focal rating change, we focus on the investment–speculative grade threshold because of its importance in accessing the public debt market. We (...)
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  • Legitimation Strategies as Valuable Signals in Nonfinancial Reporting? Effects on Investor Decision-Making.Barbara E. Weißenberger, Madeleine Feder, Peter Kotzian, Daniel Reimsbach & Rüdiger Hahn - 2021 - Business and Society 60 (4):943-978.
    Companies disclosing negative aspects in sustainability reports often employ legitimation strategies to present mishaps in a favorable light. In incentivized experiments, we find that nonprofessional investors divest from companies with a negative sustainability-related incident, and that symbolic legitimation (which only evasively explains a negative incident) is not a strong enough signal to counter this divestment behavior. Even substantial legitimation (which reports on measures and behavioral change) mitigates the divestment decisions only if the company reports on concrete remediation actions in morally (...)
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  • The COVID-19 global crisis and corporate social responsibility.Mark S. Schwartz & Avi Kay - 2023 - Asian Journal of Business Ethics 12 (1):101-124.
    In order to gain greater insight into the nature of corporate social responsibility (CSR) during a time of crisis, the study examines the commitment of firms to continue to engage in CSR activity despite financial pressures to divert their slack resources elsewhere. The setting of the study is CSR activity during the perhaps unprecedented global crisis associated with the COVID-19 pandemic. Based on a qualitative research method approach, both a variety of media sources and the relevant academic literature are reviewed (...)
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  • Coercive Pressures and Anti-corruption Reporting: The Case of ASEAN Countries.Tiyas Kurnia Sari, Fitra Roman Cahaya & Corina Joseph - 2020 - Journal of Business Ethics 171 (3):495-511.
    This paper aims to investigate the extent of anti-corruption reporting by ASEAN companies and examine whether coercive factors influence the level of disclosure. The authors adopt indicators from the Global Reporting Initiative version 4.0 to measure the extent of anti-corruption disclosures in 117 companies’ reports. Informed by a coercive isomorphism tenet drawn from the institutional theory, the authors propose that several institutional factors influence the extent of their voluntary disclosures. The findings reveal that a large degree of variability difference between (...)
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  • Coordinated Enactment: How Organizational Departments Work Together to Implement CSR.David Risi, Christopher Wickert & Tommaso Ramus - 2023 - Business and Society 62 (4):745-786.
    Research on the implementation of corporate social responsibility (CSR) has revealed the critical role of CSR departments vis-à-vis functional departments. While both CSR and functional departments influence CSR implementation, the question of how they work together remains underexamined. We address this question by mobilizing and merging two complementary yet separate perspectives on CSR implementation: “coordination” and “enactment.” Building on a comparative case study involving seven large Swiss financial institutions that have established CSR departments and implemented CSR to varying extents, we (...)
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  • Online sustainable development goals disclosure: A comparative study in Italian and Spanish local governments.Giuseppe Nicolò, Francisco Javier Andrades-Peña, Diana Ferullo & Domingo Martinez-Martinez - 2023 - Business Ethics, the Environment and Responsibility 32 (4):1490-1505.
    In this study, we performed a comparative analysis to examine the extent to which local governments (LGs) in two Mediterranean countries – Spain and Italy – use their websites to disclose information related to Sustainable Development Goals (SDGs) in response to the launch of the United Nations' (UN) 2030 Agenda. We performed a manual content analysis of the official websites of all Italian and Spanish LGs with more than 100,000 inhabitants, constructing different disclosure indexes. We then used a non-parametric statistical (...)
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  • Corporate social responsibility decoupling in developing countries: Current research and a future agenda.Majid Khan & James Lockhart - 2022 - Business and Society Review 127 (1):127-143.
    Business and Society Review, Volume 127, Issue 1, Page 127-143, Spring 2022.
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  • Mandatory Non-financial Disclosure and Its Influence on CSR: An International Comparison.Gregory Jackson, Julia Bartosch, Emma Avetisyan, Daniel Kinderman & Jette Steen Knudsen - 2020 - Journal of Business Ethics 162 (2):323-342.
    The article examines the effects of non-financial disclosure on corporate social responsibility. We conceptualise trade-offs between two ideal types in relation to CSR. Whereas self-regulation is associated with greater flexibility for businesses to develop best practices, it can also lead to complacency if firms feel no external pressure to engage with CSR. In contrast, government regulation is associated with greater stringency around minimum standards, but can also result in rigidity owing to a ‘one-size-fits-all’ approach. Given these potential trade-offs, we ask (...)
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  • Being Responsible: How Managers Aim to Implement Corporate Social Responsibility.Anne Galander, Simon Oertel & Michael Hunoldt - 2020 - Business and Society 59 (7):1441-1482.
    Focusing on the corporate social responsibility (CSR) implementation process, we analyze how institutional complexity that arises from tensions between social and environmental elements and economic and technical concerns is managed by CSR managers. We further question how these micro-level processes interact with organizational-level processes over time. Our research is a 24-month qualitative process study in which we followed CSR managers. The study’s results allow us to distinguish between four strategies that CSR managers use to promote CSR implementation and to cope (...)
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  • From Reactionary to Revelatory: CSR Reporting in Response to the Global Refugee Crisis.Katherine R. Cooper & Rong Wang - 2024 - Business and Society 63 (1):185-212.
    Refugee concerns may be perceived as controversial or outside the business domain, yet some corporations publicly engage these issues in corporate social responsibility (CSR) initiatives. This article relies on institutional and constitutive approaches to CSR to explore why organizations might declare their engagement in refugee issues, and utilizes decoupling to explore the relationship between reported CSR policy and CSR activity. We utilize a mixed-method, content analysis approach to draw on Fortune Global 500 CSR reports between 2012 and 2019, a period (...)
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  • Corporate Social Responsibility: Perspectives on the CSR Construct’s Development and Future.Archie B. Carroll - 2021 - Business and Society 60 (6):1258-1278.
    This perspectives article seeks to comment and reflect on my 1999 BAS article titled “Corporate Social Responsibility: Evolution of a Definitional Construct,” and subsequent writings addressing these same topics. First, perspectives on the 1950-1999 period are offered. Second, reflections on the 2000-2020 period are presented. Finally, thoughts about the future and the new normal for CSR are set forth. Hopefully, the observations presented will stimulate further thinking on this important concept. And, it will be interesting to all of us to (...)
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  • Advisory Governance Policy, Shareholder Voice, and Board Responsiveness: The Case of Majority Vote in Director Elections.Latifa A. Albader, Jonathan Bundy & Christine Shropshire - 2023 - Business and Society 62 (2):285-321.
    This study investigates how adoption of advisory governance policy encourages firms to become more responsive to their shareholders over time. Although shareholder activism is costly and often viewed as unable to drive meaningful change, we identify increasing shareholder voice as an underlying mechanism to explain how advisory policy adoption ultimately reshapes board–shareholder relations. Drawing on signaling theory and behavioral views of board–shareholder dynamics, we test our predictions following the broad shift in corporate board voting policies from plurality to majority vote (...)
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