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  1. Corporate Social Responsibility (CSR) Implementation: A Review and a Research Agenda Towards an Integrative Framework. [REVIEW]Tahniyath Fatima & Said Elbanna - 2022 - Journal of Business Ethics 183 (1):105-121.
    In spite of accruing concerted scholarly and managerial interest since the 1950s in corporate social responsibility (CSR), its implementation is still a growing topic as most of it remains academically unexplored. As CSR continues to establish a stronger foothold in organizational strategies, understanding its implementation is needed for both academia and industry. In an attempt to respond to this need, we carry out a systematic review of 122 empirical studies on CSR implementation to provide a status quo of the literature (...)
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  • Does an Asset Owner’s Institutional Setting Influence Its Decision to Sign the Principles for Responsible Investment?Andreas G. F. Hoepner, Arleta A. A. Majoch & Xiao Y. Zhou - 2019 - Journal of Business Ethics 168 (2):389-414.
    From a simple idea to unite asset owners in their quest for responsible investment at its launch in April 2006, the United Nations supported Principles for Responsible Investment have grown in just one decade into an initiative with more than 1500 fee-paying signatories. Jointly, the PRI’s signatories hold assets worth more than $80 trillion, making it one of the more prevalent not-for-profit organizations worldwide. Furthermore, the PRI’s ambitious mission to transform the financial system at large into a more sustainable one (...)
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  • The Corporate Social Responsibility Information Environment: Examining the Value of Financial Analysts’ Recommendations.Changhee Lee, Dan Palmon & Ari Yezegel - 2018 - Journal of Business Ethics 150 (1):279-301.
    This study examines the relationship between corporate social responsibility -related information and the value of financial analysts’ stock recommendations. The information environment in which analysts operate in is affected by CSR-related reports that companies voluntarily issue as well as information that becomes available through third-party analysis and rating institutions. We find an inverse relationship between the value of both upgrade and downgrade revisions and the supply of CSR-related information compiled by third-party institutions, suggesting that CSR-related data are associated with a (...)
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  • Corporate Governance as a Key Driver of Corporate Sustainability in France: The Role of Board Members and Investor Relations.Patricia Crifo, Elena Escrig-Olmedo & Nicolas Mottis - 2019 - Journal of Business Ethics 159 (4):1127-1146.
    This paper examines the relationships between corporate governance and corporate sustainability by focusing on two main components of companies’ governance structure: boards of directors and investor relations officers. We propose an original empirical strategy based on the 120 biggest French capitalizations for the year 2013, allowing us to measure boards of directors’ independence and expertise, as well as investor relations officers’ convictions and communication on corporate sustainability. Our results show that corporate governance has an ambiguous impact on corporate sustainability because (...)
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  • The Relationship Between Individuals’ Recognition of Human Rights and Responses to Socially Responsible Companies: Evidence from Russia and Bulgaria.Petya Puncheva-Michelotti, Marco Michelotti & Peter Gahan - 2010 - Journal of Business Ethics 93 (4):583-605.
    An emerging body of literature has highlighted a gap in our understanding of the extent to which the salience attached to human rights is likely to influence the extent to which an individual takes account of Corporate Social Responsibility in decision making. The primary aim of this study is to begin to address this gap by understanding how individuals attribute different emphasis on specific aspects of human rights when making decisions to purchase, work, invest or support the community operations for (...)
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  • A Speech-Act Model for Talking to Management. Building a Framework for Evaluating Communication within the SRI Engagement Process.Wim Vandekerckhove, Jos Leys & Dirk Van Braeckel - 2008 - Journal of Business Ethics 82 (1):77 - 91.
    Socially Responsible Investment (SRI) has grown considerably over the past three decades. One form of SRI, engagement-SRI, is today by far the most practiced form of SRI (in assets managed) and has the potential to mainstream SRI even further. However, lack of formalized engagement procedures and evaluation tools leave the engagement practice too opaque for such a mainstreaming. This article can be considered as a first step in the development of a standard for the engagement practice. By developing an engagement (...)
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  • The Drivers of Responsible Investment: The Case of European Pension Funds. [REVIEW]Riikka Sievänen, Hannu Rita & Bert Scholtens - 2013 - Journal of Business Ethics 117 (1):137-151.
    We investigate what drives responsible investment of European pension funds. Pension funds are institutional investors who assure the income of part of the population for a long period of time. Increasingly, stakeholders hold pension funds accountable for the non-financial consequences of their investments and many funds have engaged in responsible investing. However, it appears that there is a wide difference between pension funds in this respect. We investigate what determines pension funds’ responsible investments on the basis of a survey of (...)
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  • Corporate Social Responsibility and Firm Financial Performance: The Mediating Role of Productivity.Iftekhar Hasan, Nada Kobeissi, Liuling Liu & Haizhi Wang - 2018 - Journal of Business Ethics 149 (3):671-688.
    This study treats firm productivity as an accumulation of productive intangibles and posits that stakeholder engagement associated with better corporate social performance helps develop such intangibles. We hypothesize that because shareholders factor improved productive efficiency into stock price, productivity mediates the relationship between corporate social and financial performance. Furthermore, we argue that key stakeholders’ social considerations are more valuable for firms with higher levels of discretionary cash and income stream uncertainty. Therefore, we hypothesize that those two contingencies moderate the mediated (...)
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  • Transparency of Corporate Social Responsibility in Dutch Breweries.Lizet Quaak, Theo Aalbers & John Goedee - 2007 - Journal of Business Ethics 76 (3):293-308.
    According to the Dutch Ministry of Economic Affairs (2001), transparency by means of Sustainability Reporting should lead to better Corporate Social Responsibility (CSR) performance of companies. Sustainability Reporting should also give consumers the information they need to purchase the most sustainable products available (Dutch Ministry of Economic Affairs, 2004). This article analyses the driving factors influencing CSR and Sustainability Reporting at seven breweries in the Netherlands. It also gives a better understanding of organizational behaviour with reference to CSR and the (...)
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  • Sustainability Ratings and the Disciplinary Power of the Ideology of Numbers.Mohamed Chelli & Yves Gendron - 2013 - Journal of Business Ethics 112 (2):187-203.
    The main purpose of this paper is to better understand how sustainability rating agencies, through discourse, promote an “ideology of numbers” that ultimately aims to establish a regime of normalization governing social and environmental performance. Drawing on Thompson’s (Ideology and modern culture: Critical social theory in the era of mass communication, 1990 ) modes of operation of ideology, we examine the extent to which, and how, the ideology of numbers is reflected on websites and public documents published by a range (...)
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  • (1 other version)Corporate social responsibility as strategic auto-communication: on the role of external stakeholders for member identification.Mette Morsing - 2006 - Business Ethics 15 (2):171-182.
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  • That's not what happened and it's not my fault anyway! An exploration of management attitudes towards Sri-shareholder engagement.Wim Vandekerckhove, Jos Leys & Dirk Van Braeckel - 2007 - Business Ethics: A European Review 16 (4):403–418.
    This paper explores semi‐formal interactions between SRI‐investors that take the governance route rather than deploy a best‐in‐class logic or exclusionary screening. On the basis of a stakeholder typology of the investor and of the chosen topic of interaction, namely compliance with the core ILO labour conventions, the paper formulates 10 expectations about management reactions to the concerns raised by investors. These expectations cover responsiveness, acknowledgment of positions and general attitude. The expectations are then related to the factual discourse by management (...)
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  • Do Markets Punish or Reward Corporate Social Responsibility Decoupling?Jennifer Martínez-Ferrero, Sana-Akbar Khan, Nazim Hussain & Isabel-María García-Sánchez - 2021 - Business and Society 60 (6):1431-1467.
    This article analyzes the relationship between corporate social responsibility (CSR) decoupling and financial market outcomes. CSR decoupling refers to the gap between CSR disclosure and CSR performance. More specifically, we analyze the effect of CSR decoupling on analysts’ forecast errors, cost of capital, and access to finance. We also examine the moderating effect of forecast errors on relationships between CSR decoupling and cost of capital and access to finance. For a sample of U.S. firms consisting of 7,681 firm-year observations for (...)
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  • Nudges in SRI: The Power of the Default Option.Jean-Francois Gajewski, Marco Heimann & Luc Meunier - 2022 - Journal of Business Ethics 177 (3):547-566.
    We introduce nudges in order to incite investors to choose Socially Responsible Investment funds instead of traditional funds. We have set up two online experiments with a total of 713 US retail investors, using three types of nudges to elicit their effects on investors’ SRI investments level: making SRI the default investment, introducing a SRI explanation message, and priming ethical values by displaying shocking images. Making SRI the default option is the most efficient nudge to influence investors towards SRI. Its (...)
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  • Drivers of Socially Responsible Investing: A Case Study of Four Nordic Countries. [REVIEW]Bert Scholtens & Riikka Sievänen - 2013 - Journal of Business Ethics 115 (3):605-616.
    In this study, we try to establish what determines the substantial differences in the Nordic countries’ size and composition of socially responsible investing (SRI). We investigate if these differences between Denmark, Finland, Norway, and Sweden can be associated with key characteristics in economics, finance, culture, and institutions. We find that in particular economic openness, the size of the pension industry, and cultural values of masculinity (femininity) and uncertainty avoidance can be associated with the differences in SRI in the four countries. (...)
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  • (1 other version)Corporate social responsibility as strategic auto-communication: On the role of external stakeholders for member identification.Mette Morsing - 2006 - Business Ethics, the Environment and Responsibility 15 (2):171–182.
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  • The Role of Share Repurchases for Firms’ Social and Environmental Sustainability.Mario Vaupel, David Bendig, Denise Fischer-Kreer & Malte Brettel - 2023 - Journal of Business Ethics 183 (2):401-428.
    This article embarks on ethical trade-offs at the sustainability/finance interface by contrasting shareholders’ interest in short-term financial returns with society’s interest in counteracting ecological and social grievances. Scrutinizing share repurchases, we investigate a firm’s communicated sustainability orientation (i.e., its environmental and social value orientation) as well as its environmental and social sustainability performance. Our results are based on a large-scale panel dataset of 491 U.S. firms observed from 2004 to 2016. The dataset combines share buyback data with sustainability orientation scores (...)
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  • Is Doing Bad Always Punished? A Moderated Longitudinal Analysis on Corporate Social Irresponsibility and Firm Value.Zhihua Ding & Wenbin Sun - 2021 - Business and Society 60 (7):1811-1848.
    Theoretical evidence suggests that corporate social irresponsibility (CSI) should produce long-lasting negative influences on firm performance. Yet, little empirical evidence exists in the literature to support this time-embedded research frame. This research was conducted by collecting a large set of firm data and by employing a series of vector autoregressive models to map out the longitudinal dynamic relationships between CSI and firm value under high versus low levels of two external factors, environmental dynamism and competition intensity, and one internal factor, (...)
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  • Corporate Social Responsibility: Views from the Frontline.Lisa Whitehouse - 2006 - Journal of Business Ethics 63 (3):279-296.
    This paper offers an evaluation of corporate policy and practice in respect of corporate social responsibility (CSR) deriving from an analysis of qualitative data, obtained during semi-structured interviews with the representatives of 16 companies from a variety of UK sectors including retail, mining, financial services and mobile telephony. The findings of the empirical survey are presented in five sections that trace chronologically the process of CSR policy development. The first identifies the meaning attributed to CSR by the respondent companies followed (...)
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  • Organising Corporate Responsibility Communication Through Filtration: A Study of Web Communication Patterns in Swedish Retail. [REVIEW]Magnus Frostenson, Sven Helin & Johan Sandström - 2011 - Journal of Business Ethics 100 (1):31 - 43.
    Corporate responsibility (CR) communication has risen dramatically in recent years, following increased demands for transparency. One tendency noted in the literature is that CR communication is organised and structured. Corporations tend to professionalise CR communication in the sense that they provide information that corresponds to demands for transparency that are voiced by certain stakeholders. This also means that experts within the firm tend to communicate with professional stakeholders outside the firm. In this article, a particular aspect of the organisation of (...)
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  • Making the business case for corporate social responsibility and perceived trustworthiness: A cross‐stakeholder analysis.Jared L. Peifer & David T. Newman - 2020 - Business and Society Review 125 (2):161-181.
    The business case for corporate social responsibility (CSR) suggests that by doing good (i.e., engaging in CSR) a firm will do well (i.e., be profitable), and this notion has permeated the linguistic sensemaking of firm actors. But how are firms that articulate business‐case justifications evaluated by various stakeholders? We hypothesize that the way firms communicate their CSR engagement (i.e., accompanied by business‐case justifications or not) differentially impacts stakeholders’ perceived integrity, benevolence and ability trustworthiness of the firm. Conducting the same online (...)
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  • (1 other version)On the corporate social responsibility perceptions of equity analysts.Christian Fieseler - 2011 - Business Ethics, the Environment and Responsibility 20 (2):131-147.
    The importance of communicating corporate social responsibility (CSR) not only to socially responsible investors but also to the mainstream of the financial community is gaining importance in a more competitive capital market environment. This article looks at how equity analysts at the German stock exchange in Frankfurt – individuals who are not particularly involved in socially responsible investment (SRI) research – perceive economic, legal, ethical and philanthropic responsibility strategies. The evidence obtained in our interviews suggests that responsibility issues are increasingly (...)
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  • What Good Does Doing Good do? The Effect of Bond Rating Analysts’ Corporate Bias on Investor Reactions to Changes in Social Responsibility.Oana Branzei, Jeff Frooman, Brent Mcknight & Charlene Zietsma - 2018 - Journal of Business Ethics 148 (1):183-203.
    In this study, we explore how investors reconcile information on firms’ social responsibility with analysts’ assessments of future firm risk in the pricing of long-term bonds. We ask whether investors pay attention to small strides toward and/or small slips away from socially responsible behavior, arguing that analysts’ corporate bias toward gains and against losses influences investor reactions to corporate social responsibility. We hypothesize that analysts notice and reward improvements in social responsibility, yet excuse lapses. We find support for this hypothesis, (...)
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  • (1 other version)On the corporate social responsibility perceptions of equity analysts.Christian Fieseler - 2011 - Business Ethics: A European Review 20 (2):131-147.
    The importance of communicating corporate social responsibility (CSR) not only to socially responsible investors but also to the mainstream of the financial community is gaining importance in a more competitive capital market environment. This article looks at how equity analysts at the German stock exchange in Frankfurt – individuals who are not particularly involved in socially responsible investment (SRI) research – perceive economic, legal, ethical and philanthropic responsibility strategies. The evidence obtained in our interviews suggests that responsibility issues are increasingly (...)
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  • The social responsibility as a model of tourist business and facilitating instruments for its implantation at the Spanish hotel sector.José Antonio Pérez-Aranda - 2014 - Ramon Llull Journal of Applied Ethics 5 (5):41-64.
    The present research aims at the identification of the degree of consideration and development of the CSR by the tourist sector and the linked administrations. The fact-finding methodology is based on the analysis of data originating from different sources with a qualitative focus, identifying and gathering the necessary information for the revision of literature, the existing tourism policies and the CSR at an international, European and Spanish level, as well as on the generic and specific available instruments of the hotel (...)
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