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  1. The epistemological status of subsidiarity in organizations: An insight from the notion of principle in the philosophy of Thomas Aquinas.Bernard Guéry - forthcoming - Business and Society Review.
    Subsidiarity is often implicitly conceived as an organizational model or a Weberian ideal type. The purpose of this paper is to show that, in contrast, subsidiarity is a principle in the sense of the tradition originating from Thomas Aquinas. Considered as an ideal type, subsidiarity may be perceived as impossible to apply because of its ideal status, abstracted from the circumstances. Here, we will demonstrate the consequences of the fact that subsidiarity is one of the common principles of practical moral (...)
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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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  • How did corporate responses to the Covid‐19 pandemic correspond with CSR?Fabien Martinez, Frank Figge, Sylvaine Castellano, Atreya Chakraborty & Lucia Silva-Gao - 2023 - Business Ethics, the Environment and Responsibility 32 (S3):161-165.
    This editorial of the special issue addresses the question of whether/how responses to the Covid-19 pandemic corresponded with authentic CSR. The literature on CSR has tended to endorse a business-centric perspective and its inherent focus on the search for alignments between CSR activities and the economic/financial interests of the firm. The Covid-19 pandemic has put this perspective to the test, pushing many companies to engage in distinctively more genuine and authentic CSR and/or demonstrating the importance of prior CSR engagement in (...)
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  • Civil Society Roles in CSR Legislation.Guillaume Delalieux, Arno Kourula & Eric Pezet - 2023 - Journal of Business Ethics 190 (2):347-370.
    While Corporate Social Responsibility (CSR) is often seen to involve voluntary and deliberative approaches such as certification, governments have recently stepped into the picture through national legislation. France’s Law on Duty of Vigilance adopted in 2017 is a landmark case of such legislation. Years of voluntary CSR certification schemes led by Civil Society were replaced by a new philosophy of fighting for mandatory CSR controlled by a judge. We depict the change of mindset and the related change of roles inside (...)
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  • Human Rights: A Promising Perspective for Business & Society.Florian Wettstein, Harry J. Van Buren & Judith Schrempf-Stirling - 2022 - Business and Society 61 (5):1282-1321.
    In his invited essay for Business & Society’s 60th anniversary, Archie B. Carroll refers to human rights as “a topic that holds considerable promise for CSR [corporate social responsibility] researchers in the future.” The objective of this article is to unpack this promise. We discuss the momentum of business and human rights in international policy, national regulation, and corporate practice, review how and why BHR scholarship has been thriving, provide a conceptual framework to analyze how BHR and corporate social responsibility (...)
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  • Ethnic Diversity, Trust and Corporate Social Responsibility: The Moderating Effects of Marketization and Language.Gaowen Kong, T. Dongmin Kong, Ni Qin & Li Yu - 2022 - Journal of Business Ethics 187 (3):449-471.
    While the effect of culture on finance and management has been well documented in the literature, it is unclear whether and by which channel(s) ethnic diversity affects corporate social responsibility (CSR). Integrating social identity theory and neo-institutional theory, we investigate the ethnic diversity–CSR relation and explore potential mechanisms and boundary conditions. Based on the distribution of ethnic groups across different regions in China, We find that ethnic diversity negatively affects firms’ CSR performance. We document that social trust mediates the negative (...)
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  • Corporate Social Responsibility and Government: The Role of Discretion for Engagement with Public Policy.Jette Steen Knudsen & Jeremy Moon - 2022 - Business Ethics Quarterly 32 (2):243-271.
    We investigate the relationship of corporate social responsibility (CSR) (often assumed to reflect corporate voluntarism) and government (often assumed to reflect coercion). We distinguish two broad perspectives on the CSR and government relationship: thedichotomous(i.e., government and CSR are / should be independent of one another) and therelated(i.e., government and CSR are / should be interconnected). Using typologies of CSR public policy and of CSR and the law, we present an integrated framework for corporate discretion for engagement with public policy for (...)
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  • How Do Companies Respond to Environmental, Social and Governance (ESG) ratings? Evidence from Italy.Ester Clementino & Richard Perkins - 2020 - Journal of Business Ethics 171 (2):379-397.
    While a growing number of firms are being evaluated on environment, social and governance criteria by sustainability rating agencies, comparatively little is known about companies’ responses. Drawing on semi-structured interviews with companies operating in Italy, the present paper seeks to narrow this gap in current understanding by examining how firms react to ESG ratings, and the factors influencing their response. Unique to the literature, we show that firms may react very differently to being rated, with our analysis yielding a fourfold (...)
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  • Human Rights: A Promising Perspective for Business & Society.Judith Schrempf-Stirling, I. I. I. Harry J. Van Buren & Florian Wettstein - 2022 - Business and Society 61 (5):1282-1321.
    In his invited essay for Business & Society’s 60th anniversary, Archie B. Carroll (2021, p. 16) refers to human rights as “a topic that holds considerable promise for CSR [corporate social responsibility] researchers in the future.” The objective of this article is to unpack this promise. We (a) discuss the momentum of business and human rights (BHR) in international policy, national regulation, and corporate practice, (b) review how and why BHR scholarship has been thriving, (c) provide a conceptual framework to (...)
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  • Progressive and Rational CSR as Catalysts of New Product Introductions.Maria Jose Murcia - 2020 - Journal of Business Ethics 174 (3):613-627.
    Whereas extant literature has examined the overall effect of corporate social responsibility (CSR) on innovation, it is argued that CSR is a multidimensional concept encompassing both progressive activities concerning a firm’s engagement in the social domain, as well as rational aspects pertaining to corporate governance practices and the protection of shareholder rights. This study integrates organizational hypocrisy with the knowledge-based view literatures to examine how different forms of CSR engagement affect the rate of new product introductions (NPI). Results suggest that (...)
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  • Vocabularies of Motive for Corporate Social Responsibility: The Emergence of the Business Case in Germany, 1970–2014.Nora Lohmeyer & Gregory Jackson - 2024 - Business Ethics Quarterly 34 (2):231-270.
    The business case constitutes an important instrumental motive for corporate social responsibility (CSR), but its relationship with other moral and relational motives remains controversial. In this article, we examine the articulation of motives for CSR among different stakeholders in Germany historically. On the basis of reports of German business associations, state agencies, unions, and nongovernmental organizations from 1970 to 2014, we show how the business case came to be a dominant motive for CSR by acting as a coalition magnet: the (...)
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  • Star CEOs and ESG performance in China: An integrated view of role identity and role constraints logics.Mengyao Li, Min Huang, Dong Wang & Xiaobo Li - 2023 - Business Ethics, the Environment and Responsibility 32 (4):1411-1428.
    This study seeks to shed light on the effect of star CEOs on the environmental, social, and governance (ESG) performance of Chinese firms. Relying on the theoretical perspective of role identity and role constraints, we analyze data from 1222 Chinese firms listed on the Shanghai and Shenzhen Stock Exchanges from 2006 to 2019. The results analyzed using the ordinary least squares estimate method reveal a positive effect of star CEOs' extreme confidence and legitimacy pressure mechanisms on ESG performance. We also (...)
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  • Accounting for Animal Welfare: Addressing Epistemic Vices During Live Sheep Export Voyages.Mark Christensen & Geoffrey Lamberton - 2021 - Journal of Business Ethics 180 (1):35-56.
    In this research, we develop a reporting framework based on an ethical account of the Australian live sheep export industry’s current operations. We demonstrate that LSE operates within a legitimacy vacuum constituted by a repeated cycle of events that we characterize as scandal-response-obduracy with a constant factor being animal cruelty on an industrial scale. The lack of legitimacy is facilitated by an obdurate regulatory context, an absence of consumer awareness of industry practices, jurisdictional impediments to enforcement of animal cruelty laws (...)
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  • Emerging Paradigms of Corporate Social Responsibility, Regulation, and Governance: Introduction to the Thematic Symposium.Bimal Arora, Arno Kourula & Robert Phillips - 2020 - Journal of Business Ethics 162 (2):265-268.
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  • Business and Human Rights: A Configurational View of the Antecedents of Human Rights Infringements by Emerging Market Firms.Luciano Ciravegna & Federica Nieri - 2021 - Journal of Business Ethics 179 (2):431-450.
    This study investigates the antecedents of human rights infringements by emerging market firms. We used fuzzy set qualitative comparative analysis to examine HRIs in 245 firms based in eight emerging markets, between 2003 and 2012. Our findings disclose three equifinal configurations of high levels of HRIs, all involving EFs that have expanded to a high number of foreign markets: large, old, low performing state-owned enterprises operating in high quality institutions’ home and host markets, small, young, over-performing EFs operating in low (...)
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