Business Ethics: A European Review, EarlyView.

Academic research suggests that variances in contextual dynamics, and more specifically religion, may lead to disparate perceptions and practices of corporate social responsibility. Driven by the increased geopolitical and economic importance of the Middle East and identified gaps in knowledge, the study aims to examine if indeed there is a divergent form of CSR exercised in the region. The study identifies unique CSR dimensions and constructs presented through an empirical framework in order to outline the practice and perception of CSR (...) in a context with strong Islamic beliefs. The framework goes beyond the platform of mere Islamic philanthropy and is based on CSR-stakeholder management practices. Following an exploratory research design and collecting interview data from representatives of 63 organisations from Saudi Arabia, the United Arab Emirates and Oman, the study offers a snapshot of the CSR reality from the perspective of those living the phenomenon. The results suggest that the practice and perception of CSR in the examined context are largely grounded in the areas of social and altruistic actions but they cannot be examined in isolation from the religious context of CSR operation. This focus is mainly attributed to the dominant role of Islam in the examined sample, which leads to forms of non-structured or semi-structured approaches to CSR. Apart from the theoretical advancements offered to the CSR literature, the study also provides contributions for practitioners and policy makers. (shrink)

The sizeable theoretical and empirical literature on corporate social responsibility and business ethics in Western, developed economies indicates that the topic has attracted significant interest from academics and practitioners. There is, however, less evidence of the practice of CSR and business ethics in non-Western, transition economies, as insufficient attention is paid to the contextual specifications and underlying processes that may lead to different versions of CSR. Therefore, this paper examines the practice and sense-making of CSR and business ethics from the (...) perspective of the fertile and under researched post-communist context of Central and Eastern Europe, to join the growing academic debate about the impact of cultural and historical traditions on the practice and sense-making of CSR and business ethics in non-Western contexts. The study adopts a particular focus on the post-communist and under researched context of Bulgaria where CSR is still a relatively new phenomenon. By following an exploratory research design and by collecting qualitative data from 34 executives employed by public and private sector organisations in Bulgaria, the study finds that the local business environment is composed of a complex mix of various institutionalised pressures and challenges that predispose organisations to adopt a particular approach to CSR, ethical misconduct and CSR-washing. Apart from the significant contributions related to the practice, understanding and contextualisation of CSR in non-Western countries, the study also identifies challenges of business ethics in transition economies and adds depth to the emerging literature on CSR-washing by proposing a model for neo-communist CSR-washing. The study also offers contributions for practitioners and policy-makers. (shrink)

Stakeholder interest in the accuracy of Environment Social and Governance data and Corporate Social Responsibility authenticity has increased, as more companies are disclosing their ESG data. Employees are one of the most important stakeholders of a company, and they have access to more CSR information than other external stakeholders. Employees have a dual role of observing and participating in CSR. Employee perceptions of CSR authenticity play a key role in the positive effects of CSR. In this study, the research model (...) was analyzed through multilevel analysis to contribute to the literature on the mechanism by which CSR affects employees’ job attitudes and perceptions of CSR authenticity. First, hypothesis testing confirmed that external CSR is positively associated with employees’ perceptions of CSR authenticity. Second, CSR authenticity mediates a positive relationship between external CSR and emotional commitment. As the direct effect of external CSR on emotional commitment was not statistically significant, it could be confirmed that the full mediation relationship was significant through CSR authenticity. This study makes three theoretical contributions to the literature on employees’ perceptions of CSR. First, it examines the mechanism of the impact of CSR on employees. By examining the mechanism by which employees recognize and interpret CSR, this study attempts to uncover the black box that CSR affects employees. Second, this study contributes to the literature on CSR authenticity by explaining the mediating role of CSR authenticity in the relationship between CSR and employee job attitudes through construal level theory. Finally, this study contributes to the employee-based CSR literature by analyzing the effect of CSR as an organizational-level variable on emotional commitment as an individual-level variable through multilevel structural equation modeling. (shrink)

Business Ethics: A European Review, EarlyView.

This editorial outlines the articles included in the special thematic symposium on corporate social responsibility and employees and highlights their contributions to the literature. In doing so, it highlights the novel theoretical and empirical insights provided by the articles, how the articles inform and expand the methods and research designs researchers can use to study phenomena in this area, and identifies promising directions for future research.

This study examines the micro-level consequences of perceived corporate social responsibility and hypothesizes that perceived CSR affects the perception-emotion-attitude-behavior sequence. We hypothesized that perceived CSR affects organizational pride, affects affective commitment, and enhances the employees’ creative behaviors by using the lens of appraisal theory of emotion. This study also hypothesizes that the association of perceived CSR and employee creative behaviors is serially mediated by OP and AC. The time-lagged data were collected from employees of only those companies participating in CSR (...) activities to analyze the sequential mediation effect. We have tested the hypotheses of this study through Hayes approach. Results showed that perceived CSR kindles the employees’ creative behaviors. Furthermore, “organizational pride” and “affective commitment” serially mediate the association of perceived CSR and ECB. Hence, the hypothesized perception-emotion-attitude-behavior model received a significant support and demonstrated that micro-level positive consequences of CSR could be created through emotional, attitude, and behavioral mechanisms. The organization should promote their CSR activities using documentaries and contents to improve their perception of environmental and social issues, and it enhances employees’ pride and creativity. (shrink)

As more and more multi-national companies expand their operations globally, their responsibilities extend beyond not only the economic motive of profitability but also other social and environmental factors. The objective of this article is to examine the impact of national culture and geographic environment on firms’ corporate social performance (CSP). Empirical tests are based on a global CSP database of companies from 49 countries. Results show that the Hofstede’s cultural dimensions are significantly associated with CSP. In addition, European companies are (...) found to out-perform other regions and countries in CSP. (shrink)

This study develops a conceptual framework and investigates green human resource practices —green recruitment and selection, green training and development, and green reward and compensation? effects on pro-environmental psychological climate and pro-environmental behavior, which cause green corporate social responsibility. We employ information technology capabilities as a moderator between the GHRM and pro-environmental behavior. It applies a convenience sampling technique and survey questionnaire to collect data from 388 employees at CPEC projects. Results demonstrate that GHRM positively influences pro-environmental psychological climate and (...) pro-environmental behavior that significantly develops GCSR. IT capabilities significantly moderate the relationships between GHRM and pro-environmental behavior. The study findings add to the body of green HRM practices, strategic management, and information processing and policy makers better postulate, align, and exercise their green HRM practices for its synergetic effects for green CSR and sustainability. We also acknowledge some limitations and provide future directions. (shrink)

Literature reviews have repeatedly emphasized the need to further investigate relationships between corporate social responsibility and micro-organizational variables. The present research attempts to address this call by examining the direct and indirect relationship between individual perceptions of CSR and employees’ organizational citizenship behaviors. Multiphasic data from 207 workplace supervisor–subordinate dyads recruited from an online panel were analyzed to show that organizational identification mediated the relationship between CSR and OCBs. Furthermore, supervisor transformational leadership style moderated the mediation, such that the indirect (...) effect of the organizational identification on the relationship between CSR and OCBs became nonsignificant under low transformational leadership. Based on these results, we make suggestions for using embeddedness programs to improve perceptions of CSR. (shrink)

The purpose of this article is to investigate how Human Resources (HR) contributes to responsible leadership. Although Corporate Social Responsibility (CSR) practices have been embraced by many corporations in recent years, the specific contributions of HR professionals, HR management practices and employees to responsible leadership have been overlooked. Relying on the analysis of interviews with 30 CSR and HR corporate executives from 22 corporations operating in France, we specify the HR contributions to responsible leadership at the functional, practical, and relational (...) levels of analysis. We analyze whether and how HR support employees’ involvement in CSR, and highlight areas of collaboration and tension between HR and CSR functions around emerging practices of responsible leadership. Our findings uncover the multiple yet often implicit roles of HR in responsible leadership as well as the interrelation between functional, practical and relational dimensions of these roles. Finally, this study suggests that the organization of the HR–CSR interface can enable or undermine the HR contributions to responsible leadership and points to underlying cognitive factors that shape the HR–CSR interface. (shrink)

The purpose of this article is to investigate how Human Resources (HR) contributes to responsible leadership. Although Corporate Social Responsibility (CSR) practices have been embraced by many corporations in recent years, the specific contributions of HR professionals, HR management practices and employees to responsible leadership have been overlooked. Relying on the analysis of interviews with 30 CSR and HR corporate executives from 22 corporations operating in France, we specify the HR contributions to responsible leadership at the functional, practical, and relational (...) levels of analysis. We analyze whether and how HR support employees' involvement in CSR, and highlight areas of collaboration and tension between HR and CSR functions around emerging practices of responsible leadership. Our findings uncover the multiple yet often implicit roles of HR in responsible leadership as well as the interrelation between functional, practical and relational dimensions of these roles. Finally, this study suggests that the organization of the HR-CSR interface can enable or undermine the HR contributions to responsible leadership and points to underlying cognitive factors that shape the HR-CSR interface. (shrink)

Many existing studies postulate that in developing economies philanthropy tends to dominate in the CSR orientation delivered by organizations and expected by local populations. To assess this in the emerging economy of Dubai in the United Arab Emirates, we conducted a preliminary investigation of how locals are responding to the growing number of CSR initiatives that are being implemented in the Emirate. Moreover, given that scholars have argued that Islamic principles of philanthropy should guide CSR initiatives in Muslim countries, we (...) also consider if our Emirati respondents connect CSR with Islamic philanthropy. Results from our survey of 267 local Muslim consumers in Dubai indicate that CSR is not typically equated with philanthropy. In addition, respondents displayed an appreciation of the economic benefits that CSR can generate. The implication is that organizations in Dubai no longer need to base their CSR on the platform of Islamic philanthropy as many scholars have argued. Our findings are significant for the wider Gulf region in that they suggest that in wealthy emerging nations, CSR may not be predominantly interpreted as the corporate philanthropy which is needed in poorer developing economies for the provision of infrastructure, schools, hospitals, and housing, and which in some Muslim contexts is also implemented because of local religious values. (shrink)

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 (...) and inform future scholars. We develop a research agenda in the form of an integrated framework of CSR implementation that pronounces its multi-dimensional and multi-level nature and provides a snapshot of the current literature status of CSR implementation. Future research avenues relating to multi-level studies, theoretically supported research models, developing economy settings, and more are recommended. Practitioners can also benefit through utilizing the holistic framework to attain a bird’s eye view and proactively formulate and implement CSR strategies that can be facilitated by collaborations with CSR scholars and experts. (shrink)

This study attempts to examine the direct impact of corporate social responsibility initiatives on employees’ job performance and the indirect relationships between CSR initiatives on employees’ job performance via industrial relations climate and psychological contract fulfillment. Data were collected from 764 supervisor–subordinate dyads and 271 middle managers from 85 companies. Using a multilevel approach, the results showed that organizational-level CSR was positively related to employees’ job performance. Moreover, the industrial relations climate and psychological contract fulfillment played mediating effects between CSR (...) initiatives and job performance. This study provides novel theoretical evidence for why and how CSR initiatives improve job performance. Theoretical and practical implications for implementing CSR initiatives are discussed. (shrink)

In this article, I developed the CSR-19 scale to assess the perceptions company executives have of CSR actions during the COVID-19 pandemic and to conceptualize the economic, legal, social, and environmental aspects of CSR actions as a high-order construct. This paper's findings suggest that the legal, environmental, and social aspects of CSR actions are being perceived to positively contribute to companies' CSR actions, but the economic aspect of CSR actions is deemed to contribute negatively to companies' CSR actions. The 16-item (...) CSR-19 scale shows strong evidence of reliability as well as content, convergent, and discriminant validity in a sample of 211 Jordanian companies. Managerial implications and suggestions for applying the CSR-19 scale in future research are presented. (shrink)

Corporate citizenship, social responsibility and sustainability reports could be analyzed from a philosophical viewpoint. In this article, we will use Paul Ricoeur’s hermeneutic philosophy to assess the narrativity of such reports. Out of a philosophical viewpoint, our exploratory study analyzes the contents of ten reports: two corporate citizenship reports, three corporate social responsibility reports, and five sustainability reports. Those reports are arising in-time and are thus referring to past corporate events and phenomena. Sometimes such reports introduce a corporate world-dream that (...) could emphasize various issues such as human dignity and inclusiveness/diversity, global health, and planetary stewardship. They could even convey a subversive ideal that could strongly shake the foundations of business. The way business corporations are understanding corporate citizenship and sustainability could, more or less radically, change the way we are doing business. However, those corporate citizenship, social responsibility and sustainability reports do not have any emplotment. They are thus stories that cannot be considered as narratives. We could call them “would-be” narratives. (shrink)

This paper assesses the relationship between corporate social responsibility and downside equity tail risk, a field of research that is underdeveloped at this moment. Using global equities data over the period of January 2003 to December 2011, inclusive, the downside tail risk of each company is estimated using techniques of extreme value theory and CSR is approached using stakeholder theory. Our findings show a significant relationship between certain aspects of CSR and downside tail risk. The nature of the relationship differs (...) across region, stakeholder and time. Furthermore, the relationships we found are sequential, which makes a causal link between CSR and tail risk plausible. (shrink)

Sustainable luxury is a strategic issue for managers and for society, yet it remains poorly understood. This research seeks to clarify how corporate social responsibility actions directly and indirectly affect consumers’ willingness to pay a premium price for luxury brand products, as well as how a long-term orientation might moderate these relationships. A scenario study presents fictional CSR actions of two brands, representing different luxury products, to 1,049 respondents from two countries. The results of a structural equation modeling approach show (...) that the luxury brands’ CSR actions negatively affect customer WTPP overall and for each brand. The luxury brands’ functional and symbolic value dimensions positively mediate the effects of CSR actions on WTPP, whereas social value does not. The effects of CSR actions and brand symbolic value on WTTP do not differ between countries. The effect of functional value on WTPP differs across countries, such that it is stronger for high-LTO than low-LTO cultures. Inversely, the effect of social on customer WTPP is stronger for low-LTO than high-LTO cultures. These findings have theoretical and practical implications for luxury brand managers. (shrink)

Little is known about employees’ responses to their organizations’ initiatives in corporate social responsibility (CSR). Academics have already identified a few outcomes regarding CSR’s impact on employees’ attitudes and behaviours; however, studies explaining the underlying mechanisms that drive employees’ favourable responses to CSR remain largely unexplored. Based on organizational identification (OI) theory, this study surveyed 155 employees of a petrochemical organization to better elucidate why, how and under which circumstances employees might positively respond to organizations’ CSR initiatives in the controversial (...) oil industry sector. Findings first support that perceived CSR (i.e. environmental CSR) positively relates to employees’ OI which is known as an important antecedent of employees’ outcomes (Riketta, J Vocat Behavior, 66(2):358, 2005). Furthermore, results highlighted that the relationship between perceived CSR and employees’ OI is mediated by organizational trust. Finally, this study also revealed that some contingency factors such as employees’ attributions of self-centred motives to their organization’s investment in environmental issues can moderate the relationship between perceived CSR and organizational trust. Based on these findings, it is argued that CSR initiatives can support organizations’ efforts to maintain a strong relationship with their employees, and gain their support even in a controversial industry sector. (shrink)

This research investigates the interlinkage between corporate social responsibility and ethical leadership in inducing employees’ socially responsible behaviors. Specifically, building on organizational identification theory and cue consistency theory, we develop and test an integrated moderated mediation framework in which employees’ perception of ethical leadership moderates the mediating mechanism between their perceptions of CSR, organizational identification, and SRBs. The findings highlight the need for consistency between employees’ perceptions of CSR and ethical leadership to foster their propensity to further social good through (...) relationship-building activities with their organization. The results, which largely verify the theoretical framework, contribute to and have implications for both research and practice. (shrink)

This study investigates the influence of country-of-origin ecological image on the evaluation of ecolabelled products. Based on two experiments involving French consumers, the authors show that the mention of a country of origin with a favourable ecological image has no effect on the evaluation of an ecolabelled product. However, the mention of a country with an unfavourable ecological image negatively influences the product’s evaluation, especially when there is no information about the brand. This effect is moderated by the level of (...) confidence towards the product’s country-of-origin. The authors consequently draw some business and academic implications from their findings. (shrink)

For this issue of JBE, Zyphur and Pierides :1–16, 2017) have written a paper on a concept that they have labeled relational validity. The purpose of the paper and of their advocacy for the concept of relational validity is to improve the way that quantitative research is done by expanding our understanding of its ethics-laden aspects. I agree entirely with the authors that every decision regarding QR is an ethics-laden one and that our research as a whole would be improved (...) by recognition of this fact. I disagree with the authors regarding some of the ways that this improvement might be brought about. (shrink)

Firm managers play an important role in the implementation of corporate social responsibility (CSR) actions. Education is emerging as the key factor in developing a sense of moral responsibility amongst the business students who will eventually become company managers and decision makers. The aim of this research is, thus, twofold. First, to analyze the existence of a direct positive correlation between university students’ perception of CSR and its impact on business performance; and second, to examine the extent to which two (...) factors (advantages brought by CSR and responsibilities toward stakeholders) act as mediation variables in the aforementioned correlation. The analysis was performed with a sample of 390 business‐related university students. Amongst the potential contributions made by this study we can highlight the possibility of knowing future managers’ way of thinking and of knowing the aspects where educational centers might improve their CSR teaching. (shrink)

According to the predominant corporate sustainable development (CSD) framework, this exploratory paper verifies that CSD construct can be modeled by integrating the dimensions of social, economic, and environmental development. We first developed and validated measurement scales for these three dimensions based on a survey of 314 managers in mainland China. Then, using structural equation modelling, we confirmed that the proposed model is valid. Therefore, our findings may allow researchers to explore CSD further, and practitioners to develop their understanding of CSD (...) initiatives in organizations. (shrink)

The attention to ethics has gradually become a concurrent topic of modern companies’ management. In the last years Social Responsibility has become a key issue in the strategic agenda of competitive agriculture cooperatives. However, reputation management has not been a visible strength in the cooperative enterprises. First of all, this work theoretically analyzes the relationship between Social Responsibility and reputation in cooperatives. Later, from a practical point of view, we carry on an empirical analysis focused on the olive oil cooperatives (...) in the south of Spain, in the province of Jaén. With respect to the previous studies on the topic, this work reveals a main reason of interest reinforcing the role of research in addressing real problems of cooperatives. The article points out the characteristics of this kind of agribusiness and shows the importance of the adoption of a responsible orientation in fostering reputation for creating sustainable competitive advantages. (shrink)

At the same time that social justice concerns are on the rise on college campuses, empathy levels among US college students are falling. Social injustice resulting from organizational decisions and actions causes profound and unnecessary human suffering, and research to understand antecedents to these decisions and actions lacks attention. Empathy represents a potential tool and critical skill for organizational decision-makers, with empirical evidence linking empathy to moral recognition of ethical situations and greater breadth of understanding of stakeholder impact and improved (...) financial success. This study explores the potential relationship between empathy and social justice, using a multifaceted operationalization of social justice, which includes management actions and social sympathies. Results broadly support the positive empathy and social justice relationship and suggest higher education interventions to develop empathy in college business students. (shrink)

The impact of socially responsible corporate behavior on economic performance is a major preoccupation of managers today. This article explores the links between narrowly defined constructs: stakeholder orientation, environmental proactivity and profitability, from the perspectives of stakeholder theory and resource-based theory. We collected data on the food and beverage, and household and personal products industries. Using structural equation modeling, this paper makes two contributions. We found a negative link between companies simply having a higher stakeholder orientation and profitability. Importantly, however, (...) environmental proactivity not only had a positive impact on profitability, but also appeared to mediate the relationship between stakeholder orientation and profitability. In other words, if a company is more environmentally proactive, it will be more attentive to a broad array of stakeholders, and this will in turn contribute positively to profitability. (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)

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)

In view of the limited consideration for Afrocentric perspectives in organisational ethics literature, we examine Employee-Centred Corporate Social Responsibility from the perspective of Afrocentric employees’ social expectations. We posit that Afrocentric employees’ social expectations and the organisational practices for addressing these expectations differ from conventional conceptualisation. By focusing specifically upon the psychological attributes evolving from the fulfilment of employees’ social expectations, we argue that Afrocentric socio-cultural factors could influence perceived organisational support and perceived employee cynicism. We further draw upon social (...) exchange theory to explore rational reciprocity evolving from the fulfilment and breach of employees’ social expectations at work. Contrary to the rational norm of reciprocity, we identify a reciprocity norm within which the breach of employees’ social expectations could in fact engender positive reciprocity rooted in esan reciprocity ideology—an ideology that emerged from the ethical tradition of the Yoruba people from Nigeria, West Africa. Overall, our paper elucidates the implications of Afrocentric peculiarities for employees’ social exchange within the African workplace, thus extending the present understanding in this regard. (shrink)

Within the corporate social responsibility research field, the construct of organizational reputation has been extensively scrutinized as a crucial mediator between the firm CSR engagement and valuable organizational outcomes. Yet, the existing literature on organizational reputation suffers from substantive divergence between the studies in terms of defining the construct’s domain, dimensional structure, and the methodological operationalization. The current study aims to refine the organizational reputation construct by reconciling varying theoretical perspectives within the construct’s definitional landscape, suggesting a holistic but parsimonious (...) triadic view on the organizational reputation construct for customer stakeholders. Based on commonly used extant organizational reputation measures, we theoretically and empirically develop the customer-based triadic organizational reputation scale and position it as a superordinate multidimensional construct influencing three distinct first-order dimensions: product and service efficacy, societal ethicality, and market prominence. Results show that the proposed triadic conceptualization of organizational reputation is theoretically defensible, and the resulting scale is cross-culturally generalizable and performs well compared with existing, longer measures of organizational reputation. Together, the organizational reputation model developed here suggests that, for cognitive economy and functional efficiency, customers will access a second-order reflective model of organizational reputation as the default implicit attitude, which in turn will activate reflections of the implicit attitude in the form of first-order dimensions. (shrink)