The purpose of this paper is to provide a basis for a systematic development of signaling theory on CSR initiatives. The paper proposes signaling theory as a framework supportive of a strategic CSR approach; maps extant research on signaling through CSR initiatives; offers a comprehensive assessment of the most diffused CSR initiatives and discusses their eligibility as signaling devices; and outlines a research agenda to further develop and test signaling theory in business ethics. Specifically, the study reconsiders some key assumptions, (...) identifies key gaps in empirical validation, and proposes directions to extend multiple signal, signaling pattern, and target cases. (shrink)

This comparative study explores 499 corporate social responsibility initiatives implemented by 178 corporations in five distinct, institutionally consistent European clusters. This study provides an empirically grounded response to calls to develop comprehensive, nuanced pictures of CSR in the composite European business environment. In so doing, the article stresses three distinct, non-exclusive approaches that characterize the embedding of CSR considerations in corporations’ strategies across Europe and the CSR challenges for corporations operating in different socio-political contexts. Furthermore, the study reaffirms the CSR (...) notion as a contextualized concept, shaped by socio-political drivers, and contributes by bridging macro-level, socio-political facets of CSR with its meso-level, organizational implications. (shrink)

Why is it so plausible that business organisations in contemporary society use values in their communication? In order to answer this question, a sociological, system theoretical approach is applied which approaches values not pre-empirically as invisible drivers for action but as observable semantics that form organisational behaviour. In terms of empirical material, it will be shown that business organisations resort to a communication of values whenever uncertainty or complexity is very high. Inevitably, value semantics are applied in organisations first when (...) the speakers are uncertain about which stakeholders to whom they have to address or when different stakeholder groups have to be addressed simultaneously ; second, when the identity of the organisation has to be described; and third, when future strategic options that cannot be expressed by quantitative terms have to be communicated. Values accordingly play a role in organisational practice when certain aspects are indeterminate. Therefore, they are a means for organisations to communicate under fuzzy circumstances. On the basis of these findings, new approaches to value management can now be formulated. (shrink)

Despite the increased attention to corporate social responsibility (CSR) and regulatory changes in recent years, little is known about how apparel companies are implementing and communicating CSR practices to their stakeholders. To fill the gap, this study investigated the range and strategies of leading apparel specialty retailers’ CSR practices as communicated on their websites over a longitudinal period of 1 year. In total, 17 apparel specialty retailers were included in the analysis. The companies’ websites were content-analyzed in-depth using the coding (...) criteria focusing on labor and environmental issues developed for this study. The initial data were collected in November 2011 and the study was replicated in December 2012 to examine any changes in the CSR practices. As of 2011 only nine companies addressed CSR issues on their websites at different degrees despite their leadership positions in the industry. Environmental issues were addressed by only five companies, with different ranges of practices. In 2012, all 17 companies addressed labor issues on their websites with varying degrees of specificity. In terms of environmental issues, six companies (an increase of one company from 2011) addressed environmental initiatives on their websites with wider ranges of practices. Discussed are problems and opportunities, as well as the role of the government and stakeholders, for the effective communications of CSR policies and initiatives for the apparel industry. (shrink)

This study analyzes corporate social reporting in Mexico as it has evolved in recent years, expanding and updating a previous study. Two sets of Mexican companies were identified, each of whom had expressed a commitment to corporate social responsibility (CSR) through social responsibility reports and practices on their websites. One set (" first generation") were identified as early adopters of CSR reporting in Mexico by a previous study published in 2006. The second set ("second generation") has adopted CSR reporting practices (...) since the data collection for the first study was finished. Through content analysis of the websites of both these "first generation" and "second generation" companies, general CSR reporting practices in Mexico were assessed. "First generation" companies were found to more frequently issue CSR reports and have them available in more languages than "second generation" companies. "First generation" companies also refer to stakeholders, citizenship, human rights, and code of conduct more often than "second generation" companies. The results suggest that "first generation" companies in recent years have reduced the use of local norms that focus on Mexican values, philanthropy, and a Spanishspeaking audience, and are moving more toward global norms of abiding by international standards that emphasize concrete reporting norms, along with social and environmental goals. At the same time, "second generation" companies are evolving their reporting norms in a way similar to what was observed in "first generation" companies, emphasizing local norms in their initial CSR reporting. (shrink)

Corporate responsibility (CR) communication has risen dramatically in recent years, following increased demands for transparency. One tendency noted in the literature is that CR communication is organised and structured. Corporations tend to professionalise CR communication in the sense that they provide information that corresponds to demands for transparency that are voiced by certain stakeholders. This also means that experts within the firm tend to communicate with professional stakeholders outside the firm. In this article, a particular aspect of the organisation of (...) CR communication is examined, a phenomenon that we refer to as the ' filtration effect'. By comparing CR communication in parent companies and their subsidiaries, we show empirically that there is considerably less CR communication on the subsidiary level compared to the parent level. We see filtration as a sign of conscious organising of CR communication that implies particular attention to certain stakeholder groups with clearly defined demands and expectations on companies. The strong filtration effect noted in the study suggests that CR communication does not seem to be very much adapted to customers, which may be problematic both from a communicative and ethical perspective. The study covers Sweden's 206 largest retail firms. (shrink)

Why is it so plausible that business organisations in contemporary society use values in their communication? In order to answer this question, a sociological, system theoretical approach is applied which approaches values not pre-empirically as invisible drivers for action but as observable semantics that form organisational behaviour. In terms of empirical material, it will be shown that business organisations resort to a communication of values whenever uncertainty or complexity is very high. Inevitably, value semantics are applied in organisations first when (...) the speakers are uncertain about which stakeholders to whom they have to address (uncertainty) or when different stakeholder groups have to be addressed simultaneously (complexity); second, when the identity of the organisation has to be described; and third, when future strategic options that cannot be expressed by quantitative terms have to be communicated. Values accordingly play a role in organisational practice when certain aspects are indeterminate. Therefore, they are a means for organisations to communicate under fuzzy circumstances. On the basis of these findings, new approaches to value management can now be formulated. (shrink)

Being a controversial industry, oil companies turn to corporate social responsibility (CSR) as a means to obtain legitimacy. Adopting a case study methodology, this research examines the characteristics of CSR strategies and CSR communication tactics of six oil companies by analyzing their 2011–2012 web site content. We found that all six companies engaged in CSR activities addressing the needs of various stakeholders and had cross-sector partnerships. CSR information on these companies’ web sites was easily accessible, often involving the use of (...) multimedia technologies and sometimes social media platforms. Furthermore, to boost the credibility of their CSR messages, these companies utilized a variety of tactics, such as factual arguments and two-sided messages. In sum, this research unveils the interconnectedness among business strategy, CSR practices, and CSR communication in oil companies’ attempt to gain legitimacy in an environment of controversy. The article ends with a discussion of the theoretical and practical implications of the research findings. (shrink)

This study investigates corporate relationships with environmental organizations by examining hyperlinks in the corporate environmental responsibility (CER) sections of the Fortune 2008 Global 500 corporate websites. It is assumed that hyperlinked organizations either represent their current inter-organizational relationship or create symbolic relationships among organizations. Results show that Asian companies have fewer hyperlink relations with other organizations compared with those in North America and Western Europe. Network analysis also confirms that U.S. companies are explicitly connected with stakeholders for CER practices, and (...) governmental organizations have a relatively central role in the global CER system. Nonprofit organizations are the most frequently hyperlinked with Fortune Global 500 corporations. (shrink)

With the high frequency and intensity of worldwide disasters, cause-related marketing campaigns with sudden disasters are becoming increasingly popular. However, little is known about whether and how cause acuteness may influence consumer attitudes. This research aims to extend this research area through investigating the relationship between cause acuteness and consumer attitudes toward the product, as well as its underlying mechanism and boundary conditions. Based on a moral psychology perspective, we propose a theoretical model focusing on the mediating role of moral (...) elevation in influencing consumer attitudes. This model also incorporates product-cause fit and information transparency as moderators underpinning necessary conditions that are likely to lead to positive consumer attitudes. Four empirical studies were conducted to test our model. Our research results reveal that consumers have more positive attitudes toward the product associated with a sudden disaster than with an ongoing tragedy. Furthermore, the positive effect of cause acuteness on consumer attitudes is mediated by enhanced moral elevation, which occurs under the conditions of high product-cause fit and high information transparency. (shrink)

The present study analyzes the key drivers facilitating corporate social responsibility practices in large-scale organizations of North-West region of India. Further research is using Carroll’s model of CSR responsibility as a basis to develop a strategic framework that demonstrates transition from economic to holistic approach. Carroll’s CSR model focuses on four aspects: economic, legal, ethical, and philanthropic responsibilities. This research has been taken to understand whether there is a transition in Indian large-scale organizations from its primary focus on economic responsibilities (...) to legal, ethical, and philanthropic responsibilities to adopt holistic approach. Results are indicative of the fact that Indian economy has given considerable importance to social responsibility practices, and clear transition can be observed from economic to holistic approach. (shrink)

This study investigates the conditions under which host country portfolios are more likely to regularize corporate tax behavior. We use a sample comprising data on Japanese multinationals covering 2004 to 2014 to examine the relationship between foreign direct investment host country portfolios and tax avoidance from the perspectives of investor protection and ethical standards. Our multivariate regression results show that the number of countries with strong investor protection/high ethical standards in the FDI host country portfolio is negatively related to tax (...) avoidance. We also find that the effect of investor protection/ethical standards is less pronounced when the degree of indulgence is high. Further analyses show that the relationships we find are affected by disclosure requirements, local regulations, and accounting standards. These findings remain unchanged after several sensitivity checks. Overall, this study contributes to the business ethics literature by showing that FDI host country investor protection and ethical standards are external monitoring mechanisms for mitigating tax avoidance by multinationals. (shrink)

Purpose This paper aims to examine whether companies engaging in corporate philanthropy, a component of corporate social responsibility, disclose information about such activities publicly on their websites, analyze whether there is a relation between the kind of charitable giving, the number of donation types, or the industry sector the company belongs to, the mention on the company website and whether there is a relation between communicate company corporate philanthropy and communicate other company CSR issues. Design/methodology/approach The research methodology was descriptive (...) statistics research method. The data were collected during the months of June and July 2013 from the websites of 141 companies that had recently engaged in corporate philanthropy. Findings The study found that, surprisingly, a considerable portion of companies practicing corporate philanthropy do not disclose that information on their websites. This was especially the case when donations were made with product instead of in cash. Originality/value This study quantifies the fact that many companies engage in CSR through corporate philanthropy but do not communicate those activities to a wider public. This can be seen as a missed opportunity to take advantage of a variety of positive effects that companies related to CSR benefit from. On the other hand, it can also be interpreted as a missed opportunity for the NGOs to encourage their donors to “come out” with their philanthropic activities. (shrink)

Purpose Corporate social responsibility communication on corporate websites have become an emerging trend by firms. Similarly, corporate websites have been used to manage stakeholders’ impressions about the organization. Meanwhile, CSR by firms have been criticized for been a manipulative tactics used by firms. The purpose of this paper therefore is to ascertain how telecommunication companies operating in Ghana communicate CSR on their corporate websites. Design/methodology/approach This study used a qualitative content analysis technique. It also used Bolino et al.’s impression management (...) framework as the conceptual framework. Data were extracted from the websites of four telecommunication companies operating in Ghana. Data were analyzed using thematic analysis techniques. Findings The results show that the companies use impression management in communicating CSR on their corporate websites. Account, assertive impression management; blaring, boasting, defensive impression management; demonstrative impression management; exemplification, favor-rendering, illustrative impression management; ingratiation, other-enhancement, other-focused impression management; self-enhancement, self-focused impression management; and self-promotion tactics are tactics prevalent in the CSR communication of the companies. Actor-to-actor link impression management and other emotional appeal also emerged as some of the impression management tactics used by the companies. Originality/value This provides insights into how organizations use impression management in their CSR communication on their corporate websites. Studies of this nature are limited. Again, studies specifically adapting Bolino et al.’s impression management to study CSR communication on corporate websites are rare. (shrink)