Purpose The purpose of this paper is to develop an ethical framework for the marketing of corporate social responsibility. Methods The approach is a conceptual one based on virtue ethics and on the corporate identity literature. Furthermore, empirical research results are used to describe the opportunities and pitfalls of using marketing communication tools in the strategy of building a virtuous corporate brand. Results/conclusions An ethical framework that addresses the paradoxical relation between the consequentialist perspective many proponents of the marketing of (...) CSR adopt, and ethical perspectives which criticize an exclusive profit-oriented approach to CSR. Furthermore, three CSR strategies in relation to the marketing of CSR are discussed. For each CSR strategy it is explored how a corporation could avoid falling into the promise/performance gap. (shrink)

The study of corporate social responsibility has been the object of much research in recent decades, although there is a need to continue investigating its benefits as a marketing tool. In the current work we adopt a multi-dimensional perspective of social responsibility, and we carry out market research to determine the perceptions of users of mobile telephone services about economic, legal, ethical and social aspects of their operating companies. With these data we determine the structure and components of the concept (...) of social responsibility. Subsequently, this is related with the overall evaluation of the service and loyalty by means of a model of structural equations, in order to determine the influence of corporate social responsibility on these concepts, and hence its benefits as a commercial tool. (shrink)

The goal of the present research was to examine the way in which organisational identity orientation and corporate social responsibility interact to produce affective attachment and related beneficial behaviours among organisational members. Using a questionnaire administered in Poland, it was shown that when CSR activity was viewed as authentic by employees, it led to affective attachment to the organisation's CSR stance, while an instrumental evaluation was correlated with a negative attachment to the CSR stance. The results suggest that CSR motives (...) were particularly important for organisations with relational and collectivistic identity orientations because of the focus of these organisations on mutual or collective good that could be demonstrated through CSR. The results contributed to social identity literature by establishing a clear relationship between the concepts of identity orientation and CSR and showing that only authentic CSR produces affective attachment and behaviours that benefit the organisation. (shrink)

This research explores how consumers respond to Corporate Social Responsibility (CSR) in China with a multiproduct, comparative survey. Empirical results conclude that (1) Chinese consumers, who show a high level of awareness and trust of CSR, are more likely to transform a good CSR record into positive corporate evaluation, product association, and purchase intention; (2) Consumer responses to CSR vary across different product categories. Those firms selling experience products (vs. search and credence products) are more likely to gain consumers' positive (...) product associations and purchase support through CSR practices; and (3) The relationships between consumer demographics and their CSR responses are not linear, and those consumers with a middle level of age and income would respond to CSR more positively. Managerial implications are provided. (shrink)

This research analyses the influence of the perception of Corporate Social Responsibility (CSR image) on consumer–company identification (C–C identification). This analysis involves an examination of the influence of CSR image on brand identity characteristics which provide consumers with an instrument to satisfy their self-definitional needs, thereby perceiving the brand as more attractive. Also, the direct and mediated influences (through their effect on brand attitude), of CSR-based C–C identification on purchase intention are analysed. The results offer empirical evidence that CSR generates (...) more C–C identification because it improves brand prestige and distinctiveness; brand coherence is also a powerful antecedent of brand attractiveness in the context of CSR communication. Finally, CSR-based C–C identification is able to generate directly better attitude towards the brand and greater purchase intention. (shrink)

Based on a contest analysis of the official websites of top 100 companies in China in 2007, the paper reports the social performance of large Chinese companies. We try to focus on and answer the following three questions about CSP of large companies in China: (1) how is their overall social performance?; (2) what are the social issues they addressed?; and (3) what are the stakeholders they addressed? The results are also compared among different ownership companies and among different industrial (...) companies. The findings indicate that CSR/CSP in China is still in the beginning stage, and␣CSR/CSP is different among different industrial companies. (shrink)

Based on the assumption that consumers will reward firms for their support of social programs, many organizations have adopted corporate social responsibility (CSR) practices. Drawing on social identity theory, a model of influence of CSR on loyalty is developed and tested using a sample of real consumers. Results demonstrate that CSR initiatives are linked to stronger loyalty both because the consumer develops a more positive company evaluation, and because one identifies more strongly with the company. Moreover, identity salience is shown (...) to play a crucial role in the influence of CSR initiatives on consumer loyalty when this influence occurs through consumer-company identification. A strong identifier is not necessarily in a constant state of salience, but activating identity salience of a particular consumer social identity (a company) will affect consumer reactions to product stimuli, increasing consumer loyalty. (shrink)

This study explores corporate social responsibility (CSR) by conducting a cross-cultural analysis of communication of CSR activities in a total of 16 U.S. and European corporations. Drawing on previous research contrasting two major approaches to CSR initiatives, it was proposed that U.S. companies would tend to communicate about and justify CSR using economic or bottom-line terms and arguments whereas European companies would rely more heavily on language or theories of citizenship, corporate accountability, or moral commitment. Results supported this expectation of (...) difference, with some modification. Specifically, results indicated that EU companies do not value sustainability to the exclusion of financial elements, but instead project sustainability commitments in addition to financial commitments. Further, U.S.-based companies focused more heavily on financial justifications whereas EU-based companies incorporated both financial and sustainability elements in justifying their CSR activities. In addition, wide variance was found in both the prevalence and use of specific CSR-related terminology. Cross-cultural distinctions in this use create implications with regard to measurability and evidence of both strategic and bottom-line impact. Directions for further research are discussed. (shrink)

The objective of this paper is to empirically examine the impact of national culture on firm’s corporate social responsibility (CSR) across geographical regions. Empirical tests are based on CSR performance of 3055 corporations from 28 countries located in Eastern Asia and Europe. The findings suggest that the Hofstede’s cultural dimensions have significant impacts on CSR performance, both positively and negatively depending on a given dimension of CSR. In addition, corporations located in European countries tend to effectively outperform those in Eastern (...) Asian countries in every facet of socially responsible practice. (shrink)

The aim of this research is to develop and validate a measurement scale for consumer’s perceptions of corporate social responsibility using the three-dimensional social, environmental and economic conceptual approach as a theoretical basis. Based on the stages of measurement scale creation and validation suggested by DeVellis and supported by Churchill Jr.’s :64–73, 1979) suggestions, five different empirical studies are developed expressly and applied to consumers of tourist services. This research involves 1147 real tourists from 24 countries in two different cultural (...) and geographical contexts. A three-dimensional 18-item scale is proposed for measuring consumer perceptions of corporate social, environmental and economic responsibilities. This paper presents the complete development of the scale, as well as the implications and limitations of the main findings and the managerial implications. (shrink)

Previous research on consumers’ willingness to choose a green hotel has yielded mixed results, with some studies indicating a positive relationship with the hotel’s CSR initiatives, while others suggesting that there is no booking advantage for hotels going green. The present research seeks to understand the social nature of green hotel booking decisions and proposes a conceptual framework elucidating three primary factors that underlie consumers’ propensity to choose a green hotel. The study findings indicate that, importantly, a consumer’s social relationship (...) situation with other consumers, self-affirmation, and the option popularity jointly influence consumers’ willingness to choose a green hotel. The authors adopt a 2 × 2 × 2 factorial experimental design to test the proposed hypotheses. Theoretical and managerial implications are discussed. (shrink)

The interaction between static and dynamic facets in organizational ambidexterity produces “change” energy for the organization. The purpose of the research therefore is to examine the predicting role of organizational ambidexterity for entrepreneurial orientation and idiosyncratic deals. The moderating role of corporate social responsibility in the effect of organizational ambidexterity on entrepreneurial orientation was also investigated. The cross-sectional data for SEM-based analysis were garnered from 427 supervisor-subordinate dyads from software companies in Vietnam business setting. The research findings confirmed the positive (...) relationship between organizational ambidexterity and entrepreneurial orientation, which was moderated by CSR. Entrepreneurial orientation was also found as a strong predictor of i-deals. (shrink)

This article examines the role of social context in corporate social responsibility research. The authors direct attention to three major perspectives in organization studies—institutional, cultural, and cognitive—that bear on the social context and explore how these perspectives are used in CSR research. These perspectives are framed as representative of the levels at which CSR may be analyzed, and each perspective is associated with a certain level of social context: the institutional perspective relates to the external social context, the cultural perspective (...) relates to the organizational level, and the cognitive perspective relates to the individual level. The authors demonstrate how the CSR field can benefit by combining or integrating multiple perspectives that bear on the social context, and by engaging in more explicit multilevel analysis of the social context within which CSR practicesunfold. Three promising avenues for future CSR research are outlined: social ecology, cross-sector social partnerships, and strategy-as-practice. The authors argue that these avenues transcend levels and perspectives and offer the prospect of more context-sensitive CSR research. (shrink)

This study investigates financial correlates of corporate philanthropy in Fortune 1000 companies using structural equation modeling. The results suggest that cash flow (one of the most discretionary types of organizational slack) has a significant impact on a firm’s cash donations to charitable causes, but monetary donations do not affect firm financial performance. These findings support the accepted view of corporate philanthropy as a discretionary social responsibility and the traditional thinking about firm giving in the business and society literature—that doing well (...) enables doing good. Contrary to some contemporary thinking, the findings imply no significant effect on profits from corporate generosity. (shrink)

Researchers and companies are paying increasing attention to corporate social responsibility programs and the reaction to them by consumers. Despite such corporate efforts and an expanding literature exploring consumers’ response to CSR, it remains unclear how consumers perceive CSR and which “Gestalt” consumers have in mind when considering CSR. Academics and managers lack a tool for measuring consumers’ perceptions of CSR. This research explores CPCSR and develops a measurement model. Based on qualitative data from interviews with managers and consumers, the (...) authors develop a conceptualization of CPCSR. Subsequently, model testing and validating occurs on three large quantitative data sets. The conceptualization and the measurement scale can assist companies to assess CPCSR relative to their performance. They also enable managers in identifying shortcomings in CSR engagement and/or communication. Finally, the paper discusses implications for marketing practice and future research. (shrink)

In accordance with societal norms and values, consumers readily indicate their positive attitudes toward sustainability. However, they hardly take sustainability into account when engaging in exchange relationships with companies. To shed light on this paradox, this paper investigates whether defense mechanisms and the more specific concept of neutralization techniques can explain the discrepancy between societal norms and actual behavior. A multi-method qualitative research design provides rich insights into consumers’ underlying cognitive processes and how they make sense of their attitude–behavior divergences. (...) Drawing on the Ways Model of account-taking, which is advanced to a Cycle Model, the findings illustrate how neutralization strategies are used to legitimize inconsistencies between norm-conforming attitudes and actual behavior. Furthermore, the paper discusses how the repetitive reinforcement of neutralizing patterns and feedback loops between individuals and society are linked to the rise of anomic consumer behavior. (shrink)

The concept of corporate social responsibility is becoming integral to effective corporate brand management. This study adopts a multidimensional and cross-country perspective of the concept and analyses consumer perceptions of behaviour of four leading consumer products manufacturers. Data was collected from consumers in two countries – Spain and the UK. The study analyses consumers’ degree of interest in corporate responsibility and its impact on their perception about the company. The findings here suggest a weak impact of company-specific communication on consumers’ (...) perception. The implications of this study are relevant to companies for strengthening their social responsibility associations with the consumers. (shrink)

Current literature suggests that corporate social responsibility (CSR) can affect consumers' attitudes towards an organization and is regarded as a driver for reputation-building and fostering sustained consumer patronage. Although prior research has addressed the direct influence of CSR on consumer responses, this research examined the mediating influence of consumer's perceived organizational motives within an NGO setting.Given the heightened public attention surrounding the 2008 Beijing Olympic Games, data were collected from consumers of the Games to assess their perceptions of the International (...) Olympic Committee's (IOC) socially responsible initiatives. We hypothesized that consumers of the Games were likely to cognitively elaborate on CSR messages by way of three specific attribution effects derived from the literature. The results show that, contingent on CSR awareness, consumers responded positively to social efforts judged to be values-driven and stakeholder-driven; and a negative response was seen for efforts judged to be strategic. These attribution effects influenced various types of patronage and perceived organizational reputation. (shrink)

There is a growing body of research on the theory and practice of sustainable supply chain management (SSCM). However, relatively little research has been conducted on the extent to which corporations have integrated sustainability principles into the management of their supply chain and the evaluation of supplier performance. The purpose of this article is to explore the extent to which corporate sustainability principles are integrated into supply chain management (SCM) in corporations. Canada is used as a case study in this (...) article. The study included a content analysis of one hundred Canadian corporate sustainable development reports and in-depth interviews with 18 Canadian experts on SSCM. The article highlights the wide array of ways in which Canadian corporations address SSCM issues. Amongst other topics, issues associated with supply chain governance, standards for SSCM, collaboration with suppliers, performance measurement, and accountability within the supply chain are explored. The findings reveal that there are many challenges in integrating sustainability into SCM. These challenges shed light on possible future directions for research in SSCM. This article underlines the need for research that reflects the interconnected nature of the economic, environmental, and social dimensions of sustainability, particularly as it relates to measuring supplier performance on sustainability initiatives. (shrink)

Media companies are increasingly becoming aware of the importance of their reputation. In order to legitimate themselves, they are starting to present themselves as ‘good corporate citizens’ by engaging in media governance and corporate social responsibility (CSR) activities. The communication of those activities is crucial for the building of reputation. However, to date, no comprehensive studies have been conducted to evaluate the communication of media governance and CSR activities of media organizations. This study aims to fill this gap and examined (...) websites and reports of selected media organizations in Germany, Italy, France, Austria, and Switzerland. Results indicate that public service media organizations communicate proportionally more on media governance than private media organizations, which may be due to the fact that public service media organizations feel more accountable to the public as they have a public service obligation. Concerning the communication of their CSR activities, media organizations focus on society-oriented measures. (shrink)

There is an unresolved paradox concerning the role of corporate social responsibility (CSR) in consumer behavior. On the one hand, consumers demand more and more CSR information from corporations. On the other hand, research indicates a considerable gap between consumers’ apparent interest in CSR and the limited role of CSR in purchase behavior. This article attempts to shed light on this paradox by drawing on qualitative data from in-depth interviews. The findings show that the evaluation of CSR initiatives is a (...) complex and hierarchically structured process, during which consumers distinguish between core, central, and peripheral factors. This article describes these factors in detail and explains the complexity of consumers’ assessment of CSR. These insights then serve as a basis for discussing the theoretical and managerial implications of the research findings. To this end, the article contributes to a better understanding of the role of CSR in consumption decisions. (shrink)

This article investigates the effects of firm size, profitability, industry affiliation, and the business cycle on retailer philanthropy. The importance of industry and firm effects on giving was analyzed with regression models using industry-fixed effects as well as firm strategy variables. The analysis included instrumental variables methodology to account for simultaneity in the charitable giving–profits relationship. Data were gathered from the IRS Corporate Statistics of Income Sourcebook, data that provide firm size class measures covering the entire firm size distribution ranging (...) from small retailers up to large multi-national retail firms. Retailer philanthropy was measured as the ratio of charitable contributions to total receipts. Important findings include a cubic relationship between retailer philanthropy and firm size; industry effects stronger than those observed for retail profit; and the absence of business cycle effects. The empirical research relating retail charitable giving to firm attributes including firm size and advertising, industry and business cycle factors are unique in the business ethics literature. Prior studies regarding the importance of industry on charitable giving utilized data across broad sectors of the economy. Firms from different sectors could be expected to differ in philanthropic approach due to differences in public contact as well as differences in public relations exposure. The strong industry effects reported for this sample of exclusively retail firms, with similar public contact, provide strong evidence for the importance of industry in determining firms’ charitable strategies. (shrink)

This article examines the conceptualisation of corporate social responsibility (CSR) in the context of mining multinationals (MNCs) in Argentina. It explores the suitability of CSR for addressing social, environmental and economic issues associated with mining in the country. The study is based on interviews with four stakeholder groups in the country: government, civil society, international financial organisations, and mining industry. These are analysed using content and interpretative techniques and supplemented by the content analysis of secondary data from headquarters of mining (...) MNCs. Using the concept of corporate social responsibility orientation (CSRO), the study contrasts the perceptions of major stakeholders and examines adaptation of mining companies’ CSRO to local context. It reveals that the CSRO of mining managers in Argentina differs from CSRO developed by global headquarters; and in Argentina companies “negotiate” economic, environmental and legal dimensions of CSR with the government. Although companies “negotiate” philanthropic responsibilities with the communities, ethical responsibilities are defined by the headquarters and not negotiated locally. The analysis suggests that environmental duties are the critical element of CSR in the mining sector in Argentina. This study treats environment as a separate dimension of corporate responsibility defined as to do “what is safe for the environment”. (shrink)

This paper researches perceptions of the concept of price fairness in the Dutch coffee market. We distinguish four alternative standards of fair prices based on egalitarian, basic rights, capitalistic and libertarian approaches. We investigate which standards are guiding the perceptions of price fairness of citizens and coffee trade organizations. We find that there is a divergence in views between citizens and key players in the coffee market. Whereas citizens support the concept of fairness derived from the basic rights approach, holding (...) that the price should provide coffee farmers with a minimum level of subsistence, representatives of Dutch coffee traders hold the capitalistic view that the free world market price is fair. (shrink)

In 2005, Chinese President Hu Jintao instituted a “Harmonious Society” policy marking a new China’s approach toward development. This generated intense excitement among observers of Corporate Social Responsibility (CSR) who perceive an overlap in objectives between CSR and Harmonious Society and believe that Harmonious Society will lead to increased CSR engagement in China. However, there is little exploration of how Harmonious Society will contribute to increasing CSR engagement. This article seeks to explore whether Harmonious Society will meet this promise. It (...) does so by drawing up a list of actions that if taken by the government would increase the level of CSR in China and make Harmonious Society a relevant factor in the development of Chinese CSR. To do so, my article studies comparative literature on CSR development to develop a framework that divides causes of CSR in a country into environmental constraints and discretionary responses. Understanding what drives the development of CSR allows us to understand what measures the Chinese government can take to influence the level of CSR. Using this framework, my article suggests that Harmonious Society is unlikely to promote CSR in China’s growing private sector because policy measures that affect the “constraints” driving CSR are bounded by other political considerations. (shrink)

As a reflection of the values and ethics of firms, corporate social responsibility (CSR) has received a large amount of research attention over the last decade. A growing area of this research is the CSR-consumer relationship. Results of experimental studies indicate that consumer attitudes and purchase intentions are influenced by CSR initiatives-if consumers are aware of them. In order to create this awareness, business is increasingly turning to 'pro-social' marketing communications, but such campaigns is met with scepticism and their effectiveness (...) are therefore uncertain. Consequently, researchers in the field (for example, Maignan, 2001; Mohr et al., 2001) have called for empirical studies to determine the level of actual consumer awareness of CSR initiatives. This study examines the Australian banking sector, which engages in and promotes its CSR activities, to help fill this gap. Results from our qualitative study with bank managers, and our quantitative study with consumers, indicate low consumer CSR awareness levels. Consumer understanding of many of the social issues banks engage with is also low. While CSR is effective in eliciting favourable consumer attitudes and behaviour in theory, CSR has not proven its general effectiveness in the marketplace. The low consumer awareness of the various social issues in which firms engage with their CSR programs suggests that firms may need to educate consumers, so they may better contextualise CSR initiatives communicated. However, better context may amount to little if claimed CSR initiatives are perceived as inconsistent with other facets of the business that reflect its values and ethics. (shrink)

In a departure from the traditional studies of corporate philanthropy that focus on board composition, advertising, and social networks, the authors investigate the financial correlates of corporate philanthropy. The research design controls for firm size and industry while observing firms from a variety of industries. The sample contains matched pairs of generous and less generous corporate givers. The authors find, as hypothesized, a positive relationship between a firm''s cash resources available and cash donations, but no significant relationship between corporate philanthropy (...) and firm financial performance, regardless of whether corporate philanthropy is measured as cash payouts or the aggregate contributions that charities actually receive, and regardless of whether financial performance is gauged using accounting measures or market measures. Whereas the link between available resources and corporate philanthropy is well accepted in the literature on corporate social responsibility, it has been rarely tested and never so definitively found as in this research. (shrink)

The study hypothesizes that the environmental, social, and governance of the host country have a significant effect on clean development mechanism implementation. As CDM incorporates sustainable development as one of the objectives for the green transition, many countries endeavor to adopt and implement CDM as their cleaner production method. Based on the institutional theory, the study aims to investigate the mechanism by which the institutional process of each ESG pillar makes an opportunity for a host country and to see how (...) such country-specific factors influence the implementation of CDM projects. A county-year unbalanced sample drawn from World Bank and multinational CDM project data was analyzed using panel logistic and Poisson regression. Panel regression results show that high-energy intensity and low renewable electricity output as an environmental pillar positively affect CDM implementation. Unemployment and undernourishment as a social pillar positively affect CDM whereas low government effectiveness and the high rule of law positively affect CDM. In the results of zero-inflated Poisson regression, the direction of government effectiveness was upturned. The findings have broadened and deepened the ESG pillar based on the institutional theory and emphasized sustainable development rather than economic outputs. (shrink)

Anthropomorphism is the attribution of human features to non-human subjects. Anthropomorphized organizations acquire in the minds of their members a unique identity, which becomes capable of guiding members’ motivations, with important managerial implications. Ashforth et al. offered a theoretical model of anthropomorphism in organizations, including “top-down” and “bottom-up” processes of organizational anthropomorphism as antecedents, and sensemaking and the sense of social connection of the organization as outcomes. Using SEM, this study operationalizes Ashforth et al.’s model using a two-trait scale of (...) organizational virtue derived from Chun, including measures of CSR and OCB as antecedents, and organizational justice and affective commitment as outcomes. The model is tested on survey data from seven UK managed service organizations in the hotels, logistics and legal sectors. As secondary contribution, moderation analysis is undertaken by industry, offering further insight into the evaluation of organizational anthropomorphism. Firstly, we note that high evaluations of Empathy influence evaluations of Courage through a halo effect. Secondly, we note that heuristic evaluation of the firm’s CSR practice also influences perceptions of Empathy and Courage. The paper also includes a discussion of the critique of organizational virtues by virtue ethicists in an effort to advance the dialogue between the two traditions. (shrink)

Drawing from cognitive learning theories we hypothesize that exposure to nationalistic appeals that suggest consumers should shun foreign brands for moral reasons increases the general belief in consumers that buying foreign brands is morally wrong. In parallel, drawing from the theory of psychological reactance we posit that such appeals may, against their communication goal, increase the reputation of foreign luxury brands. We term the juxtaposition of these apparently contradictory effects the “Ambivalence Hypothesis.” Further, drawing from prior research on source-similarity effects (...) we posit that foreign luxury brands that communicate cultural proximity to target consumers (i.e., a local brand positioning) reinforce psychological reactance (“Clean Conscience Hypothesis”). We test these hypotheses experimentally in the context of luxury car brand advertising in China, a market that is heavily dominated by foreign brands, and therefore provides a breeding ground for ambivalent consumer reactions. Results show that exposure to nationalistic appeals enhances consumers’ national identity dispositions (patriotism, local identity), which results in higher levels of consumer ethnocentrism. Further, nationalistic appeals enhance the social responsibility associations that consumers hold for foreign luxury brands and their countries of origin, which results in a higher brand reputation. Finally, effects of nationalistic appeals on foreign luxury brand reputation are positively stronger for brands using a local vs. a foreign or a global positioning. These findings suggest that nationalistic appeals are a double-edged sword with important implications for ethics in political communication and luxury brand marketing. (shrink)

Business Ethics: A European Review, EarlyView.

This study identifies the roles of consumers’ ethical orientations and CSR motives and the dynamics of these two variables on the subsequent consumers’ attitudinal and behavioral responses to CSR—perceived corporate authenticity and pro-firm behavioral intentions. To examine the impact of individual consumers’ ethical orientations, the authors measured consumers’ ethical orientations such as deontology and consequentialism through a Web-based survey conducted in Korea and in the USA. Further, to investigate the role of perceived CSR motives, the authors measured the perception of (...) a company’s business-oriented motives and society-oriented motives in conducting CSR. Results demonstrate the different role of ethical orientation in impacting consumers’ responses across these countries. Consumers’ consequentialist orientation appears to be positively associated with pro-firm behavioral intention in both the Korean and the US studies. In the Korean study, Consumers’ deontological orientation reduces perceived corporate authenticity when corporate motives seem business-oriented. Theoretical and practical implications are discussed. (shrink)

This research investigates the impact of corporate tax strategies on consumers’ corporate social responsibility perceptions, willingness to pay, and attitude toward the firm in two laboratory experiments in the United States and Germany. Using the Becker–DeGroot–Marschak incentive-compatible mechanism, which avoids a social desirability bias found in prior research, our results indicate only a minor indirect effect of corporate tax strategies on WTP by way of the mediator CSR perceptions. However, we find a strong effect on attitude toward the firm again (...) mostly mediated by CSR perceptions. In contrast to German consumers, U.S. consumers’ CSR perceptions of tax avoidance are independent of whether a strategy is likely accepted by the tax authorities. Overall, we conclude that CSR perceptions are highly relevant when it comes to consumer responses to tax avoidance. (shrink)

Recent research on consumer social responsibility highlights the need to examine psychological drivers of environmentally‐friendly consumption choices in a global context. This article investigates consumers’ willingness to pay (WTP) more for environmentally‐friendly products across 28 European Union (EU) countries, using a sample of 21,514 consumers. A multigroup structural equation modeling analysis reveals significantly different patterns and relationships, in how (a) subjective knowledge about the product's environmental impact, (b) environmental product attitudes, and (c) the perceived importance of the products’ environmental impact (...) influence consumers’ WTP more for environmentally‐friendly products across countries. The hypothesized model predicts WTP for 20 out of 28 countries and the findings show that a “one‐size‐fits‐all” approach is inadequate in capturing the heterogeneity of EU consumers. Hosfstede's cultural dimensions of uncertainty tolerance and individualism explain differences in WTP for environmentally‐friendly products across EU countries. Business, marketing communications, and policy making implications are discussed. (shrink)

Individual actions designed to address issues of public concern is a common theme in the discourse on how to mobilize resources and target efforts toward sustainable practices. We contribute to this area by developing and empirically validating a multidimensional scale for civic engagement; synthesizing and testing the adequacy of the theory of planned behavior and the value–belief–norm theory in explaining civic engagement; and considering how an individual’s orientation, identity, and beliefs motivate moral thinking and action. The focus is on the (...) important social issues of global warming and climate change, income inequality, and world poverty, and hunger. We follow both correlational and configurational approaches to examine symmetric and asymmetric causal relationships, respectively. The findings from a sample of 819 US citizens reveal that the TPB and VBN theory can adequately explain civic engagement, after we control for the influence of past experience. In addition, while belief in a just world inhibits the occurrence of adverse consequences and the formation of positive attitudes, social value orientation, and moral identity facilitate them. Notably, at least two causal conditions need to be present for adverse confsequences to emerge, while moral identity is almost a necessary condition for the development of positive attitudes. We conclude with a discussion of important implications for researchers and practitioners. (shrink)

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 (...) sector that organizations and companies have for the introduction and development of CSR. (shrink)

As a contribution to the emerging field of corporate social responsibility cognition, this article reports on the findings of an exploratory study that compares SME owner–managers’ mental models with regard to CSR and related concepts across six European countries. Utilising Repertory Grid Technique, we found that the SME owner–managers’ mental models show a few commonalities as well as a number of differences across the different country samples. We interpret those differences by linking individual cognition to macro-environmental variables, such as language, (...) national traditions and dissemination mechanisms. The results of our exploratory study show that nationality matters but that classifications of countries as found in the comparative capitalism literature do not exactly mirror national differences in CSR cognition and that these classifications need further differentiation. The findings from our study raise questions on the universality of cognition of academic management concepts and warn that promotion of responsible business practice should not rely on the use of unmediated US American management terminology. (shrink)

Based on a sample of firms from 20 countries around the world, this study investigates how the relationship between corporate social responsibility and bank loan pricing is affected by the degree of national stakeholder orientation. We find that firms with superior CSR performance are more likely to enjoy lower loan costs in more stakeholder-oriented countries than are their counterparts in less stakeholder-oriented countries. This study contributes to the CSR literature by highlighting the importance of national institutional environments in determining the (...) economic consequences of CSR practices. (shrink)

This study uses a quasi-experimental design to investigate what happens to individual socially responsible attitudes when they are exposed to group dynamics. Findings show that group engagement increases individual attitudes toward social responsibility. We also found that individuals with low attitudes toward social responsibility are more likely to change their opinions when group members show more positive attitudes toward social responsibility. Conversely, individuals with high attitudes do not change much, independent of group characteristics. To better analyze the effect of group (...) dynamics, the study proposes to split social responsibility into relative and absolute components. Findings show that relative social responsibility is correlated with but different from absolute social responsibility although the latter is more susceptible than the former to group dynamics. (shrink)

Corporate social responsibility has long been an issue for research and practice. More recently, in response to growing public scrutiny, it has also gained importance in the agribusiness sector. Research has highlighted a growing gap between public perceptions of farming and food production processes and the realities of modern agriculture and the food industry. This can threaten the reputation and legitimacy of companies operating in this sector. One proactive means for companies to meet societal expectations is to make an active (...) commitment to society and its needs by implementing a CSR policy. However, there is still no clear definition of CSR, and what important stakeholders actually expect from companies remains largely unknown. This paper focuses on consumers’ perception of CSR. Its objective is to explore a CSR policy design for German agribusiness based on Archie B. Carroll’s famous pyramid model. A consumer survey was conducted to evaluate the CSR demands society places on agribusiness companies. An explorative factor analysis was employed to discover the outline of the construct in the German agribusiness context. The results reveal that Carroll’s model, which was developed from a U.S. point of view, cannot be confirmed for German agribusiness. Instead of Carroll’s four responsibility groups, three areas of responsibility were identified: economic, internal and external. These results have manifold implications for CSR strategies in agribusiness firms and represent an important origin for future investigations on CSR in other countries as well as in specific agribusiness subsectors. (shrink)

Through a convenience sample of 260 employees, the study shows how employees’ perceptions about corporate citizenship (CC) predict their affective commitment. The study was carried out in Portugal, a high in-group and low societal collectivistic culture. Maignan et al.’s (1999, Journal of the Academy of Marketing Science27(4), 455–469) construct, including economic, legal, ethical, and discretionary responsibilities was used. The main findings are: (a) contrary to what has been presumed in the literature, the discretionary dimension includes two factors: CC toward employees (...) and toward community; (b) perceptions of CC explain 35% of unique variance of affective commitment; (c) the best predictors are perceptions of economic and legal CC and, mainly, perceptions of discretionary CC toward employees; (d) the perceptions of discretionary CC toward employees are significantly better predictors of affective commitment than are perceptions of economic, ethical, and discretionary CC toward the community; (e) perceived inconsistency of the several CC dimensions is detrimental to employees’ affective commitment. The study questions the four-dimensional model of the CC construct as operationalized by Maignan et al., suggests that culture should be included as a moderating variable in future research, and stresses that affective commitment may decrease when employees perceive that their organizations act upon the several areas of CC inconsistently. (shrink)

This study constructs a measurement scale for Socially Responsible Consumption in the particular context of Colombia. It uses a mixed qualitative and quantitative methodological approach, beginning with four focus groups and ending with a quantitative validation exercise employing Exploratory Factor Analysis. The result is a Socially Responsible Consumption measurement scale consisting of four dimensions that reflect paradigms found in the existing literature. These are, however, expressed differently in Colombia. In particular, Socially Responsible Consumption involves consumer behavior that favors corporate social (...) responsibility practices and the rational consumption of resources and products while recognizing the importance of maintaining a healthy lifestyle through healthcare. (shrink)

Despite the growing public awareness of social sustainability issues, little is known about what drives firms to emphasize social criteria in their supplier management practices and what the precise benefits of such efforts are. This is especially true for relationships with international suppliers from the world's emerging economies in Asia, Latin America, and Eastern Europe. Building on stakeholder theory, we address the issue by examining how pressures from customers, the government, and employees as primary constituencies of the firm determine the (...) extent to which firms consider social aspects in the selection of emerging economy suppliers. Further, we analyze how such socially sustainable supplier selection relates to the capabilities of the firm's suppliers, its market reputation, and the learning in its supply management organization. We test the developed research framework empirically using data from 244 U. S. and German corporations. Our findings, consistent with our hypothesized model, suggest that middle-level supply managers as internal stakeholders play a major driving role for firms' socially sustainable supplier selection, and that strong positive links exist between that selection and the investigated outcomes. (shrink)

Ethical behavior among businesses has gained significant prominence in recent years. Survey evidence shows that Asian consumers demand for greater social responsibility among businesses. Thus, a deeper understanding of the factors that contribute to such a demand is useful. This study examines the influence of religiosity and values on corporate social responsibility (CSR) support among consumers in Hong Kong and Singapore. Primary data collected among consumers in these cities point to a significant direct relationship between religiosity and CSR support. In (...) Hong Kong, this attitude is due both to altruistic as well as for egotistical (or face saving) reasons. In Singapore, this is mainly due to the latter. The results imply that different motivations should guide CSR strategies in these two cities. (shrink)

This study explores the relationship between Hofstede’s cultural dimensions and public relations practitioners’ perceptions of corporate social respon- sibility in South Korea. The survey on Korean public relations practitioners revealed that, although Hofstede’s dimensions significantly affect public relations practitioners’ perceptions of CSR, social traditionalism values had more explanatory power than cultural dimensions in explaining CSR attitudes. The results suggest that practitioners’ fundamental ideas about the corporation’s role in society seem to be more important than their cultural values to understand public (...) relations practitioners’ CSR attitudes in Korea. (shrink)

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 (...) with customers, employees, community and environment for a sample of the 40 European and North American companies most highly reputed in the years 2003 and 2004. The results obtained indicate that the region or country of the firm influences the level, components and motivation of its social behaviour. (shrink)

The findings of this article increase our understanding of corporate social responsibility from the consumers' perspective in a Chinese setting. Based on primary data collected via a self-administered survey in Shanghai and Hong Kong and results of similar studies conducted in Europe and the United States, we provide evidence to show that Chinese consumers are more supportive of CSR. We also show that Carroll's pyramid of responsibilities can be applied in China. We evaluated the importance placed by Chinese consumers on (...) the four responsibilities of firms - economic, legal, ethical and philanthropic - and find that economic responsibilities are most important while philanthropic responsibilities are of least importance. The nature of these differences is important for firms intending to use corporate social responsibility for strategic purposes. (shrink)