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  1. Role of Country- and Firm-Level Determinants in Environmental, Social, and Governance Disclosure.Maria Baldini, Lorenzo Dal Maso, Giovanni Liberatore, Francesco Mazzi & Simone Terzani - 2018 - Journal of Business Ethics 150 (1):79-98.
    In recent years, companies receive pressure to release environmental, social, and governance disclosure, since these are perceived as critical issues by society. Despite this pressure, ESG disclosure practices considerably vary by firm. Prior academic literature investigated country- and firm-level factors determining such variation, alternatively adopting the institutional and legitimacy theory. By combining these theories in a unique framework, this study investigates the extent to which social structures and social legitimization influence ESG disclosure practices and each pillar. Results obtained using a (...)
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  • Corporate Social Responsibility Disclosures, Traditionalism and Politics: A Story from a Traditional Setting.Shahzad Uddin, Javed Siddiqui & Muhammad Azizul Islam - 2018 - Journal of Business Ethics 151 (2):409-428.
    This paper demonstrates the political perspective of corporate social responsibility disclosures and, drawing on Weber’s notion of traditionalism, seeks to explain what motivates companies to make such disclosures in a traditional setting. Annual reports of 23 banking companies in Bangladesh are analysed over the period 2009–2012. This is supplemented by a review of documentary evidence on the political and social activities of corporations and reports published in national and international newspapers. We found that, in the banking companies over the period (...)
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  • Institutional Environment, Managerial Attitudes and Environmental Sustainability Orientation of Small Firms.Banjo Roxas & Alan Coetzer - 2012 - Journal of Business Ethics 111 (4):461-476.
    This study examines the direct impact of three dimensions of the institutional environment on managerial attitudes toward the natural environment and the direct influence of the latter on the environmental sustainability orientation (ESO) of small firms. We contend that when the institutional environment is perceived by owner–managers as supportive of sound natural environment management practices, they are more likely to develop a positive attitude toward natural environment issues and concerns. Such owner–manager attitudes are likely to lead to a positive and (...)
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  • Changes in corporate social responsibility activity during a pandemic: The case of COVID‐19.Kamel Mellahi, Belaid Rettab, Sangeeta Sharma, Mathew Hughes & Paul Hughes - 2023 - Business Ethics, the Environment and Responsibility 32 (S3):270-290.
    This study examines the practice of corporate social responsibility (CSR) during COVID-19. Little is known about how organizations practice CSR during acute exogenous crises. Overlooking how CSR practices change during a crisis matters because organizations are compelled into trade-offs that carry implications for their CSR initiatives. Analysis of interview data with CSR managers, from 21 Dubai-based business organizations during COVID-19, uncovers changes in the content and process of CSR during the pandemic. The results show that the practice of CSR underwent (...)
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  • Research into Quality Management and Social Responsibility.Juan José Tarí - 2011 - Journal of Business Ethics 102 (4):623-638.
    This article presents a systematic literature review on quality management and social responsibility (focusing on ethical and social issues). It uses the literature review to identify the parallels between quality management and social responsibility, the extent to which qualitative, quantitative and mixed methods are used, the countries that have contributed most to this area, and how the most common quality management practices facilitate social responsibility. The literature review covers articles about quality management and social responsibility (focusing on ethical and social (...)
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  • A comparative study of CSR in Pakistan!Mahnaz Fatima - 2017 - Asian Journal of Business Ethics 6 (1):81-129.
    This paper presents the state of corporate social responsibility in Pakistan since it has been driven in the country by the Securities and Exchange Commission of Pakistan, the UN Global Compact, and trade liberalization under the WTO. This study is based on responses obtained from 51 Pakistani companies and 20 MNCs. It was found that MNCs were found to be more socially responsible to customers, to suppliers in terms of their purchasing procedures, to the environment, to their employees, to the (...)
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  • Corporate Social Responsibility and Corporate Governance: Role of Context in International Settings.Suzanne Young & Vijaya Thyil - 2014 - Journal of Business Ethics 122 (1):1-24.
    This research aims to explore the relationship between corporate governance and CSR: What are the major factors that play a direct role in the establishment of this relationship? How does context and institutional background impact upon the relationship between CSR and Governance? Using in-depth semi-structured interviews from two types of governance systems in three countries over three years, this study has demonstrated that in practice, within different settings, CSR is being used both as a strategy as well as a reaction (...)
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  • “Norming” and “Conforming”: Integrating Cultural and Institutional Explanations for Sustainability Adoption in Business. [REVIEW]Dan V. Caprar & Benjamin A. Neville - 2012 - Journal of Business Ethics 110 (2):231-245.
    Sustainability is increasingly a matter of concern in the corporate world. Many business scholars have analyzed the phenomenon from institutional and cultural perspectives, addressing the key questions of what drives the spread of sustainability principles, and also why sustainability adoption varies so widely among organizations and cultures. In this article, we propose that sustainability adoption can be better explained by integrating the insights from the institutional and cultural perspectives. This would break the current practice of choosing one approach or the (...)
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  • Governance and Business-Society Relations in Areas of Limited Statehood: An Introduction.Hans Krause Hansen, Tanja Börzel & Sameer Azizi - 2021 - Business and Society 60 (7):1551-1572.
    In this introductory article we explore the relationship between statehood and governance, examining in more detail how non-state actors like MNCs, international NGOs, and indigenous authorities, often under conditions of extreme economic scarcity, ethnic diversity, social inequality and violence, take part in the making of rules and the provision of collective goods. Conceptually, we focus on the literature on Areas of Limited Statehood and discuss its usefulness in exploring how business-society relations are governed in the global South, and beyond. Building (...)
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  • Responsible Firm Behaviour in Political Markets: Judging the Ethicality of Corporate Political Activity in Weak Institutional Environments.Tahiru Azaaviele Liedong - 2020 - Journal of Business Ethics 172 (2):325-345.
    While support for corporate political activity (CPA) is well echoed in the literature, little has been done to empirically examine its ethicality. Moreover, existing ethical CPA frameworks assume normative and rational leanings that are insufficient to provide a comprehensive account of CPA ethicality. Utilizing the Ghanaian context, adopting a multiple case study design involving 28 Directors from 22 firms, and employing a grounded theory approach, I explore how the ethicality of CPA is determined in weak institutional environments. The findings reveal (...)
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  • Distance Makes the Heart Grow Colder: MNEs’ Responses to the State Logic in African Variants of CSR.Ralph Hamann & Colin David Reddy - 2018 - Business and Society 57 (3):562-594.
    The question of how multinational enterprises respond to local corporate social responsibility expectations remains salient, also in the context of many African governments’ attempts to define and regulate business responsibilities. What determines whether MNEs respond to such local, state-driven expectations as congruent with their global commitment to CSR? Adopting an institutional logics perspective, we argue that a higher global CSR commitment will lead to higher local responsiveness when regulatory distance is low, but it will lead to lower local responsiveness when (...)
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  • Drivers of Philanthropic Foundations in Emerging Markets: Family, Values and Spirituality.Valeria Giacomin & Geoffrey Jones - 2021 - Journal of Business Ethics 180 (1):263-282.
    This article discusses the ethics and drivers of philanthropic foundations in emerging markets. A foundation organizes assets to invest in philanthropic initiatives. Previous scholarship has largely focused on developed countries, especially the United States, and has questioned the ethics behind the activities of foundations, particularly for strategic motives that served wider corporate purposes. We argue that philanthropic foundations in emerging markets have distinctive characteristics that merit separate examination. We scrutinize the ethics behind the longitudinal activity of such foundations using 70 (...)
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  • Fit for addressing grand challenges? A process model for effective accountability relationships within multi‐stakeholder initiatives in developing countries.Esther Hennchen & Judith Schrempf-Stirling - 2020 - Business Ethics, the Environment and Responsibility 30 (3):5-24.
    Business is expected to contribute to grand challenges (GC) such as poverty within their corporate social responsibilities. Multi‐stakeholder initiatives (MSIs) have developed to a popular governance model to address GC. While existing scholarship has discussed the positive and negative aspects of MSIs, we know relatively little about how corporations within MSIs are held accountable. The objective of the study is to analyze the dynamics of accountability relationships between the corporate actor and the accountability forum to conceive a process model for (...)
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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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  • Manifestations of corporate social responsibility as sensemaking and sensegiving in a hydrocarbon industry.Nathan Andrews - 2021 - Business and Society Review 126 (2):211-234.
    There is a large body of literature that examines different dimensions of corporate social responsibility (CSR) in Africa, with many focusing on the false promises of these corporate initiatives. Contrary to simplistic claims of CSR being merely window-dressing, however, this paper reveals that although several rhetorical proclamations underpin the idea, such statements are often given instrumental meaning through diverse mechanisms (e.g., interpretation of cues toward the proactive (re)construction of identity, (inter)subjective discourses on social legitimacy, and acts of “issue selling”) that (...)
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  • Business Ethics in Africa: The Role of Institutional Context, Social Relevance, and Development Challenges.Ifedapo Adeleye, John Luiz, Judy Muthuri & Kenneth Amaeshi - 2020 - Journal of Business Ethics 161 (4):717-729.
    Business ethics in Africa, as a field of research, practice, and teaching, has grown rapidly over the last two decades or so, covering a wide variety of topical issues, including corporate social responsibility, governance, and social entrepreneurship. Building on this progress, and to further advance the field, this special issue addresses four broad areas that cover important, under-researched or newly emerging phenomena in Africa: culture, ethics and leadership; business, society and institutions; corruption, anti-corruption and governance; and philanthropy, social entrepreneurship and (...)
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  • Chinese State-Owned Enterprises and Human Rights: The Importance of National and Intra-Organizational Pressures.Judy Muthuri & Glen Whelan - 2017 - Business and Society 56 (5):738-781.
    The growing global prominence of Chinese state-owned enterprises brings new dimensions to our understanding of multi-national corporations and human rights issues. This article constructs a three-level framework that enables the mapping of transnational, national, and intra-organizational human rights pressures, and uses this framework to identify and analyze the human rights that Chinese SOEs report concern with. The analysis provided suggests that while China’s most global SOEs are subject to transnational pressures to respect all human rights, such pressures appear outweighed by (...)
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  • Factors Impacting Ethical Behavior in a Chinese State-Owned Steel Company.Weihui Fu & Satish P. Deshpande - 2012 - Journal of Business Ethics 105 (2):231-237.
    This study examines factors impacting ethical behavior of 208 employees of a Chinese state-owned steel company. Only rules climate had a significant impact on ethical behavior of respondents. Other ethical climate types such as professional, caring, instrumental, independence, and efficiency did not impact ethical behavior of respondents. Ethical behavior of peers, ethical behavior of successful managers, and overclaiming had a significant impact on ethical behavior of subjects.
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  • Unpacking the Narrative Decontestation of CSR: Aspiration for Change or Defense of the Status Quo?Déborah Philippe & Aurélien Feix - 2020 - Business and Society 59 (1):129-174.
    Corporate social responsibility (CSR) has repeatedly been described as an “essentially contested concept,” which means that its signification is subject to continuous struggle. We argue that the “CSR institution” (CSRI; i.e., the set of standards and rules regulating corporate conduct under the banner of CSR) is legitimized by narratives which “decontest” the underlying concept of CSR in a manner that safeguards the CSRI from calls for alternative institutional arrangements. Examining several such narratives from a structuralist perspective, we find them to (...)
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  • Greening the hospitality industry in the developing world: Analysis of the drivers and barriers.Andrew Ngawenja Mzembe, Frans Melissen & Yvonne Novakovic - 2018 - Business Ethics: A European Review 28 (3):335-348.
    Business Ethics: A European Review, EarlyView.
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  • Institutional Determinants of Environmental Corporate Social Responsibility: Are Multinational Entities Taking Advantage of Weak Environmental Enforcement in Lower‐Income Nations?Stephen R. Luxmore, Clyde Eirikur Hull & Zhi Tang - 2018 - Business and Society Review 123 (1):151-179.
    Multinational enterprises are often accused of taking advantage of lax environmental regulations in developing countries. However, no quantitative analysis of the impact of doing business in nations of different income levels on environmental corporate social responsibility has been done prior to this study. Incorporating institutional factors in our approach, we argue that endoisomorphic and exoisomorphic pressures relating to ECSR impact MNEs differently according to the MNEs' level of activity in low-, lower-middle-, upper-middle-, and high-income nations. We predict and, using data (...)
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