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  1. Determinants of Corporate Social Responsibility Disclosure Ratings by Spanish Listed Firms.Carmelo Reverte - 2009 - Journal of Business Ethics 88 (2):351-366.
    The aim of this paper is to analyze whether a number of firm and industry characteristics, as well as media exposure, are potential determinants of corporate social responsibility (CSR) disclosure practices by Spanish listed firms. Empirical studies have shown that CSR disclosure activism varies across companies, industries, and time (Gray et al., Accounting, Auditing & Accountability Journal 8(2), 47–77, 1995; Journal of Business Finance & Accounting 28(3/4), 327–356, 2001; Hackston and Milne, Accounting, Auditing & Accountability Journal 9(1), 77–108, 1996; Cormier (...)
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  • (2 other versions)Voluntary social disclosures by large UK companies.Stephen Brammer & Stephen Pavelin - 2004 - Business Ethics, the Environment and Responsibility 13 (2-3):86-99.
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  • Corporate environmental reputation: Exploring its definitional landscape.Gregorio Martín-de Castro, Javier Amores-Salvadó, José E. Navas-López & Remy M. Balarezo-Núñez - 2019 - Business Ethics: A European Review 29 (1):130-142.
    Business Ethics: A European Review, EarlyView.
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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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  • Theoretical Insights of CSR Research in Communication from 1980 to 2018: A Bibliometric Network Analysis.Yi Grace Ji, Weiting Tao & Hyejoon Rim - 2022 - Journal of Business Ethics 177 (2):327-349.
    Communication, as a discipline that generates a rich body of literature on CSR, has become a critical contributor to CSR knowledge in social science. However, limited research exists to understand how CSR knowledge is constructed and diffused in the discipline. This study thus intends to unpack the knowledge construction process of CSR research in the communication discipline from a network perspective. Invisible college was adopted as the conceptual framework. Article and theory/concept networks were constructed with 290 peer-reviewed articles from 61 (...)
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  • Assessing the CSR information needs of Microfinance institutions’ (MFIs) customers.Abednego Feehi Okoe & Henry Boateng - 2016 - Journal of Information, Communication and Ethics in Society 14 (3):272-287.
    Purpose This paper aims to seek to ascertain the corporate social responsibility information needs of customers of microfinance institutions. It also ascertains their media preferences for CSR disclosure. Design/methodology/approach The study adapted Wilson’s concept of information needs as the conceptual basis of this study. Case study research design was used. The respondents consisted of customers of MFIs in Ghana. Semi-structured interview was used to collect the data. Data were analysed using thematic analysis technique. Findings The study found that the CSR (...)
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  • (2 other versions)Voluntary social disclosures by large UK companies.Stephen Brammer & Stephen Pavelin - 2004 - Business Ethics 13 (2-3):86-99.
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  • One Vision, Different Paths: An Investigation of Corporate Social Responsibility Initiatives in Europe.François Maon, Valérie Swaen & Adam Lindgreen - 2017 - Journal of Business Ethics 143 (2):405-422.
    This comparative study explores 499 corporate social responsibility initiatives implemented by 178 corporations in five distinct, institutionally consistent European clusters. This study provides an empirically grounded response to calls to develop comprehensive, nuanced pictures of CSR in the composite European business environment. In so doing, the article stresses three distinct, non-exclusive approaches that characterize the embedding of CSR considerations in corporations’ strategies across Europe and the CSR challenges for corporations operating in different socio-political contexts. Furthermore, the study reaffirms the CSR (...)
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  • Consumer Perceptions of the Antecedents and Consequences of Corporate Social Responsibility.Andrea J. S. Stanaland, May O. Lwin & Patrick E. Murphy - 2011 - Journal of Business Ethics 102 (1):47-55.
    Perceptions of a firm’s stance on corporate social responsibility (CSR) are influenced by its corporate marketing efforts including branding, reputation building, and communications. The current research examines CSR from the consumer’s perspective, focusing on antecedents and consequences of perceived CSR. The findings strongly support the fact that particular cues, namely perceived financial performance and perceived quality of ethics statements, influence perceived CSR which in turn impacts perceptions of corporate reputation, consumer trust, and loyalty. Both consumer trust and loyalty were also (...)
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  • (2 other versions)Trade associations and corporate social responsibility: Evidence from the UK water and film industries.Anja Schaefer & Finola Kerrigan - 2008 - Business Ethics, the Environment and Responsibility 17 (2):171–195.
    In highly structured organisational fields individual efforts to deal rationally with uncertainty and constraints tend to lead, in the aggregate, to greater homogeneity in structure, culture and output. Drawing on institutional theory, this paper develops research propositions regarding the nature and scope of corporate social responsibility (CSR) engagement at trade/industry association level. The cases of the water and sewerage and film industries are used in order to test these propositions. The findings suggest that (a) trade associations in more homogeneous industries (...)
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  • Does context matter for sustainability disclosure? Institutional factors in Southeast Asia.Mi Tran & Eshani Beddewela - 2020 - Business Ethics: A European Review 29 (2):282-302.
    Business Ethics: A European Review, EarlyView.
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  • Not Good, Not Bad: The Effect of Family Control on Environmental Performance Disclosure by Business Group Firms.Ann Terlaak, Seonghoon Kim & Taewoo Roh - 2018 - Journal of Business Ethics 153 (4):977-996.
    We combine research on business groups with the socioemotional wealth approach from family firm research to examine how family control of business group firms affects voluntary disclosure of environmental performance information. Theorizing that disclosing environmental performance information weakens the owning family’s control over its business group firm, but also generates reputational benefits, we expect family ownership and disclosure propensities to relate in a U-shaped way and, further, that this U-shape is accentuated for business group firms with a family CEO. Analysis (...)
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  • Environmental Reporting: The U.K. Water and Energy Industries: A Research Note.Stephanie Stray - 2008 - Journal of Business Ethics 80 (4):697-710.
    Last year the Department of the Environment, Food and Rural Affairs (DEFRA) released a new set of revised guidelines upon environmental reporting practices for U.K companies. Two industrial sectors were selected – the Water industry and the Energy industry – and the most recent Environmental Reports produced by companies in these sectors were subjected to content analysis where the coding framework was heavily based on the DEFRA guidelines. Results are reported for the two industries separately and the two industries are (...)
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  • Corporate Social Responsibility Reporting as Substantive and Symbolic Behavior: A Multilevel Theoretical Analysis.Kareem M. Shabana & Elizabeth C. Ravlin - 2016 - Business and Society Review 121 (2):297-327.
    This article describes a multilevel theoretical framework that examines the multiple causes of corporate social responsibility (CSR) reporting in the social environment of business. We argue that substantive and/or symbolic reporting flows from individual‐, aggregate‐, organizational‐, and institution‐level phenomena, and is thus a complex outcome of CSR and corporate social performance (CSP). Theoretical lenses range from reinforcement theory at the microlevel to legitimacy and stakeholder theories at the macrolevel, and include a discussion of the emergence of lower‐level CSR‐relevant characteristics to (...)
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  • (2 other versions)Trade associations and corporate social responsibility: evidence from the UK water and film industries.Anja Schaefer & Finola Kerrigan - 2008 - Business Ethics: A European Review 17 (2):171-195.
    In highly structured organisational fields individual efforts to deal rationally with uncertainty and constraints tend to lead, in the aggregate, to greater homogeneity in structure, culture and output. Drawing on institutional theory, this paper develops research propositions regarding the nature and scope of corporate social responsibility (CSR) engagement at trade/industry association level. The cases of the water and sewerage and film industries are used in order to test these propositions. The findings suggest that (a) trade associations in more homogeneous industries (...)
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  • Reporting of Corporate Social Responsibility in Central Public Sector Enterprises: A Study of Post Mandatory Regime in India.Monika Kansal, Mahesh Joshi, Shekar Babu & Sharad Sharma - 2018 - Journal of Business Ethics 151 (3):813-831.
    This paper explores the level of corporate social responsibility contributions disclosed by central public sector enterprises in India. This paper analyses the nature and quality of CSR disclosures made by CPSEs listed in India following the issue of CSR guidelines by the Department of Public Enterprises for CPSEs in March 2010. The purpose of the study is to investigate the impact of CSR guidelines on the reporting practices of the CPSEs. A content analysis of annual reports across seven themes shows (...)
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  • (1 other version)Public visibility as a determinant of the rate of corporate charitable donations.David Campbell & Richard Slack - 2005 - Business Ethics: A European Review 15 (1):19-28.
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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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  • Ethical Reporting in Islami Bank Bangladesh Limited.Ataur Rahman Belal, Omneya Abdelsalam & Sardar Sadek Nizamee - 2015 - Journal of Business Ethics 129 (4):769-784.
    The main aim of this study is to undertake a critical examination of the ethical and developmental performance of an Islamic bank as communicated in its annual reports over a period of 28 years. Islami Bank Bangladesh Limited’s ethical performance and disclosures are further analyzed through interviews conducted with the bank’s senior management. The key findings include an overall increase in ethical disclosures during the study period. However, the focus on various stakeholders’ needs has varied over time reflecting the evolving (...)
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