ЗАРУБІЖНИЙ ДОСВІД КОРПОРАТИВНОЇ СОЦІАЛЬНОЇ ВІДПОВІДАЛЬНОСТІ

PurposeThe growth of the international business is a new global reality of emerging economy firms. The increasing international footprint of business firms is transpiring into firms being embedded in the nest of the international business landscape. corporate social responsibility (CSR) initiatives cater to stakeholders. Given this, it is imperative that International CSR (ICSR) initiatives are undertaken for meeting the expectations of international stakeholders. It is important that ICSR is both efficient and effective. The purpose of this paper is to explicate the concept of ICSR in this study.Design/methodology/approachThis is an exploratory study and for this, a qualitative research approach is applied. Based upon the inputs from the literature a semi-structured open-ended questionnaire is prepared. Non-probabilistic purposive snowball sampling is used to identify experts on ICSR. Qualitative in-depth personal interviews are conducted. The qualitative data is collected by in-depth personal interviews with 31 Indian ICSR experts by using a semi-structured open-ended questionnaire. Data collection was stopped after reaching thematic saturation post 31 interviews. The data is thematic and relational content analysed for seeking an answer to the research questions posed.FindingsThe author for explicating ICSR developed a moderated mediation model. The developed moderated mediation model on ICSR is having nine factors, namely – firm ICSR perspective (FICSRP), ICSR practice (ICSRP), CSR planning function (ICSRPF), organisational ICSR commitment (OICSRC), organisational stakeholder inclusivity orientation (OSIO), firm international exposure (FIE), bounded rationality of ICSR practitioners (BRICSRP), ICSR management bounded reliability (ICSRMBR) and nature of ICSR footprint (NICSRF). The author found that “firm outlook”, “CSR planning plus implementation” and “CSR commitment” are the independent variables. While firm “international exposure” and “stakeholder inclusivity orientation” are the mediating variables. CSR bounded “reliability” and “rationality” are moderating variables. The “nature of ICSR” (classified as an island or mixed or extension) is the dependent variable.Research limitations/implicationsThis study is set in the context of internationalisation of the emerging economy firms of India. This qualitative empirical research study developed a moderated mediation model on ICSR. There are nine factors in the model, namely, “firm outlook”, “CSR planning plus implementation” and “CSR commitment” as independent variables, firm “international exposure” and “stakeholder inclusivity orientation” as the mediating variables, CSR bounded “reliability” and “rationality” as moderating variables and the “nature of ICSR” as the dependent variable.Practical implicationsManagers engaging in planning and implementation of ICSR initiatives in various foreign countries could best upon this study findings improve the ICSR delivery. Managers in their firms could improve the “firm outlook” to enhance ICSR, undertake increased “CSR planning plus implementation” and “CSR commitment”. Managers could base upon this study results to improve the moderating conditions of ICSR that is CSR bounded “reliability” and “rationality”. Better firm managers “international exposure” and “stakeholder inclusivity orientation” will better mediate ICSR action. All these would finally help the ICSR managers to better deliver the more effective “nature of ICSR”.Social implicationsA better understanding of ICSR will help foreign managers to develop more efficient and effective foreign CSR initiatives. This will help a better quality of CSR work done in foreign countries. This will help the host country communities and society in general.Originality/valueThis study is one of the first set of studies in the context of ICSR. This qualitative empirical study is also one of the first studies to explicate ICSR through a moderated mediation model consisting of organisational variables such as “firm outlook”, “CSR planning plus implementation” and “CSR commitment” as the independent variables. The ICSR model is composed of the firm “international exposure” and “stakeholder inclusivity orientation” as the mediating variables, CSR bounded “reliability” and “rationality” as moderating variables and the “nature of ICSR” as the dependent variable.

A happy employee is a great asset to any organization. Implementing Corporate Social Responsibility (CSR) initiatives on employees is one of the ways to make an employee happy. The aim of this study is to rank the importance of CSR initiatives that had been offered by takaful operators to their employees. A content analysis of the annual reports of 11 takaful operators in Malaysia for the year 2014 was undertaken to examine the CSR initiatives disclosed. There are four groups with a total of 20 CSR activities ranked. The highest priority vector for each group—human-self, intellect, posterity and wealth—are provision of healthy & safe workplace (0.317), the existence of employee training and development programs (0.404), providing staff home ownership scheme (0.473) and policies on the company’s remuneration schemes (0.493), respectively. Takaful operator denoted by TJ ranked highest with an average priority value of 0.315. The findings from this study will contribute as a reference point for Takaful operators to prioritize their CSR initiatives according to Shariah.

The CSR practices of privately owned mining businesses have the capacity to foster the development of communities residing in proximity to the mining operations. Nevertheless, there is limited knowledge regarding the corporate social responsibility (CSR) initiatives undertaken by mining businesses in Tanzania that are partially owned by the government. The focus of this study was to analyze the corporate social responsibility (CSR) initiatives implemented by the North Mara Gold Mine in Tanzania, which is partially controlled by the government. The primary aims of this study were to assess the level of community awareness regarding Corporate Social Responsibility (CSR) and to analyze the CSR initiatives performed by North Mara Gold Mine among the surrounding regions. The research had a cross-sectional design and included a sample of 358 houses, which were chosen through the utilization of a systematic random selection method. The data collection process involved the utilization of many methods, including household surveys, key informant interviews, focus group talks, and documentary reviews. The data underwent examination through the utilization of descriptive statistics and content analysis techniques. The primary outcomes of the investigation indicated that a majority of the participants exhibited knowledge regarding corporate social responsibility (CSR), and demonstrated the ability to articulate and elucidate the CSR initiatives implemented by North Mara Gold Mine within their respective localities. The findings indicate that the key informants have the ability to articulate corporate social responsibility as the responsibilities of companies towards the local community residing in the vicinity of the mining operation, with the objective of enhancing the overall welfare of the community. Additionally, it was discovered that the North Mara Gold Mine has been actively engaging in the implementation of corporate social responsibility initiatives. These initiatives primarily involve providing support to the local populations residing in close proximity to the mine. The support encompasses several areas such as education, infrastructure development (including roads and sanitary facilities), healthcare, and employment opportunities. Hence, it is advisable for mining enterprises to include corporate social responsibility (CSR) strategies into their business operations and establish a dedicated CSR Foundation to oversee and manage CSR initiatives.

In general, consumers show a growing interest in business activities that go beyond the strictly economic, such as environmental and social initiatives. Thus, implementing Corporate Social Responsibility (CSR) practices in companies has gained relevance in recent years. This study analyzed how the perception of CSR affects consumer attitude in the multichannel technology retail sector. A quantitative research approach was employed to analyze primary data, which enabled the testing of hypotheses by estimating a structural equation model. The results confirmed that CSR initiatives have a direct and positive impact on consumer behavior, which contributes to a deeper understanding of the link and guides companies toward implementing CSR policies to improve their outcomes. Additionally, it is identified that consumer skepticism moderates the relationship between perceived CSR and brand attitude, highlighting the importance of transparency and authenticity in communicating information about CSR practices.

Purpose The purpose of this study is to examine how corporate social responsibility (CSR) initiatives influence Generation Z’s engagement with the NFL. By focusing on key CSR dimensions—environment, social justice, health, education, and patriotism—the research explores their impact on behavioral intentions, including attendance, word-of-mouth, and electronic word-of-mouth. This study aims to provide actionable insights for sports organizations, emphasizing the importance of aligning CSR strategies with Generation Z’s values to foster stronger connections and drive positive engagement. The findings contribute to the growing understanding of effective CSR practices in the context of sport marketing and sponsorship. Design/methodology/approach This study employs a survey-based quantitative research design, utilizing Structural Equation Modeling (SEM) to analyze the influence of corporate social responsibility (CSR) initiatives on Generation Z’s engagement with the NFL. Data were collected using a structured questionnaire to measure the impact of five CSR dimensions—environment, social justice, health, education, and patriotism—on behavioral intentions, including attendance, word-of-mouth, and electronic word-of-mouth. SEM was used to test relationships between CSR dimensions and engagement outcomes, ensuring robust analysis and actionable insights for sport organizations. Findings The study found that Generation Z’s engagement with the NFL is significantly influenced by CSR initiatives. Among the five CSR dimensions, social justice and environmental efforts had the strongest impact on behavioral intentions, including attendance, word-of-mouth, and electronic word-of-mouth. Authenticity and alignment with Generation Z’s values emerged as critical factors driving positive engagement. The findings highlight the importance of tailoring CSR initiatives to resonate with this demographic, offering actionable insights for sports organizations to foster stronger connections and enhance brand loyalty through targeted, values-driven strategies. Originality/value This study explores how CSR initiatives impact Generation Z’s connection to the NFL. By focusing on five key areas—environment, social justice, health, education, and patriotism—it highlights how values-driven strategies resonate with younger audiences. The research emphasizes authenticity, showing that Gen Z values brands aligning with their beliefs. Using Structural Equation Modeling (SEM), it provides actionable insights for sports organizations to design CSR efforts that foster engagement, loyalty, and positive brand perception.

PurposeThe objective of the study is to investigate whether hospitality leaders feel there is a circular economy (CE) created through corporate social responsibility (CSR) initiatives and whether these initiatives improve quality of work life (QWL) for employees. A qualitative, case study approach was adopted which included a set of standardized questions as a discussion tool to explore senior hospitality professionals' perceptions of their companies' CSR initiatives and connection between CSR and QWL.Design/methodology/approachA series of interview questions consisting of seven open-ended questions and four Likert-type scale questions were formulated to explore how the representatives from case study companies implement CSR initiatives in the workplace. The questions were also used to probe the impact of CSR initiatives on QWL for employees and additionally, respondent views on aspects of the CE.FindingsExamines the impact of hospitality and tourism on the environment and also its employee retention challenges. Interviews conducted with three managers reveal awareness of the potential QWL benefits of CSR practices. Findings suggest that successful, on-the-ground practice involves adapting corporate principles for each property.Originality/valueThe article showcases three interviews with senior employees from different properties in different world regions. The aim being to probe, how they approach their CSR strategies and the impact on QoL. While there is much interest in these issues, comparatively little has been published to-date on the relationships between CSR and QoL.

Purpose: This paper presents aspects of a Corporate Social Responsibility (CSR) Implementation Success Model to guide CSR engagements. Design/methodology/approach: A qualitative case methodology is used to investigate two CSR companies in Uganda. Semi-structured interviews with managers and stakeholders are conducted. Data triangulation includes reviewing CSR reports and documents, and visiting communities and CSR activities/projects mentioned in the case companies’ reports. Grounded theory guides the data analysis and aggregation. Findings: The findings culminate into a “CSR Implementation Success Model. ” Key aspects of CSR implementation success are identified as: (i) involvement of stakeholders and management (i.e., co-production) at the start and during every stage of CSR implementation; (ii) management of challenges and conflicts arising within/outside of the company itself; and (iii) feedback management or performance assessment—i.e., accountability via CSR communications and reporting. Stakeholder involvement and feedback management (accountability) are pivotal, though all three must be considered equally. Research limitations: The studied companies were large and well-established mature companies, so it is unclear whether newer companies and small and medium-sized enterprises would produce similar findings. Practical implications: Successful CSR implementation starts with a common but strategic understanding of what CSR means to the company. However, CSR implementation should (i) yield benefits that are tangible, and (ii) have a sustainable development impact because these two aspects form implementation benchmarks. Additionally, top management should be involved in CSR implementation, but with clear reasons and means. Originality/value: This paper unearths a CSR Implementation Success Model that amplifies views of “creating shared value” for sustainable development. It guides organizations towards strategic CSR, as opposed to the responsive CSR (returning profits to society) that largely dominates in developing countries. Additionally, it explains how to add value to the resource envelope lubricating the entire CSR implementation process

The article intends to understand the crucial drivers (enablers) of CSR implementation in companies. The study was carried out using the interpretive structural modelling (ISM) technique to critically analyse different enablers of corporate social responsibility (CSR) implementation in companies in the Indian context. The present study identifies 12 CSR implementation drivers or enablers based on review of literature and followed by the opinion from the people in authority. The paper cites that community participation in the CSR initiatives of the firm is a major enabler in CSR implementation and the importance of employee involvement in CSR implementation. The implications thereof are applicable to all executives handling CSR projects. The contemporary study shall be useful to both academicians and practitioners. This ISM-based approach of CSR implementation will help practitioners to concentrate on important drivers to have better implementation of CSR activities in their companies' showcase profitability.

Type of the article: Research ArticleAbstract Drawing upon stakeholder theory, this paper aims to examine the link between servant leadership and corporate social responsibility (CSR) through organizational ethical culture as a mediation mechanism. The study deployed a quantitative method. Data were collected through a survey of 261 hotel managers, employees, and top managers at 12 hotels in major cities within the provinces of Balochistan, Khyber Pakhtunkhwa, Punjab, and Sindh, Pakistan, from January to May 2025. Hotels were chosen due to their active engagement in CSR and commitment toward sustainability. This study used SmartPLS 4.0 for data analysis with the PLS-SEM technique. The data revealed that servant leadership (t-statistic value 30.746, p-value 0.000) has a significant relationship with CSR implementation. Additionally, servant leadership (t-statistic value = 37.26, p-value = 0.000) is significantly related to organizational ethical culture. The findings indicate that organizational ethical culture (t-statistic value = 9.057, p-value = 0.000) is positively associated with CSR implementation. Finally, organizational ethical culture (t-statistic value 8.718, p-value 0.000) mediates the linkages between servant leadership and CSR implementation. This study contributes to the body of knowledge by integrating leadership-CSR domains as well as offering a unique and under-explored context, such as the hotel industry in South Asia, with a particular focus on Pakistan. These findings provide valuable insights to practitioners and leaders in the hotel sector by devising their CSR initiatives as a mindset of implementation rather than merely policy or practice.AcknowledgmentWe are thankful to the Internal Grant Agency of FaME TBU No. IGA/FaME/2025/010. Project Title: “Enterprise Performance and Innovation: The Role of Corporate Social Responsibility, Digitalization, Servant Leadership, and Uncertainty”.This scientific work was supported by the Tomas Bata University in Zlin (IGA/FaME/2025/010).

PurposeThe purpose of this conceptual paper is twofold: to investigate the nature of corporate social responsibility (CSR) initiatives, and to discuss the effects that several factors have on CSR outcomes by drawing on concepts from organization theory.Design/methodology/approachA qualitative approach is used, wherein the authors review the extant literature on CSR theory with the goal of expanding upon theoretical perspectives underlying this area of research.FindingsThe findings show that both initiation and implementation influence CSR outcomes, and that these processes vary based on the degrees of centralization and routineness. In addition, the “fit” between the problems and the processes used influences the benefits of CSR. In short, the authors show that not all CSR initiatives are created equally.Research limitations/implicationsThis paper does not address the potential magnitude of fit, only the direction of fit, and does not consider other factors that would play a role in successful initiation and implementation. It does not consider nor estimate the costs associated with different approaches to CSR activities. Lastly, it does not consider the history of an organization when discussing various CSR structures.Originality/valueThis study enriches CSR literature by filling the gap in the extant CSR literature and by proposing a more holistic view to CSR initiatives. The authors offer six propositions that purport the effects that various factors – (de)centralization, fit, CSR–human resources synergies, transformational leadership and pride – have on a company’s CSR activities and recruitment efforts.

This study attempts to examine the direct impact of corporate social responsibility (CSR) 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.

The focus of this research was to investigate consumer attitudes about CSR (corporate social responsibility) strategies used by organizations, using a non-western perspective. Today every organization intent to go global, raising every organization’s concern with acquiring legitimacy by incorporating their stakeholders’ expectations into their overall business plan. Globalization running parallel with the lack of corporate self-regulation has challenged global businesses to justify their actions in the name of CSR. Understanding consumer perceptions of various CSR initiatives will aid in aligning business behavior with stakeholder expectations, which is vital to ensure the corporation’s long-term survival. The findings of the study indicated that consumers are influenced by CSR platforms, initiatives, and specific marketing strategies. Analysis of the data collected through an online survey provided insight into how businesses may use numerous CSR factors to improve customers’ satisfaction, loyalty and assess consumers’ inclination towards delivering socially desirable answers. The study is grounded within the framework suggested by Carroll (1991) and subsequent modifications provided by Visser (2005, 2008). The outcomes of the study will assist the practitioners, particularly those belonging to emerging economies, in properly strategizing and planning for their business’s future development. A cross-cultural perspective has been provided in the study

BackgroundThere is growing awareness of the detrimental effects of alcohol industry commercial activities, and concern about possible adverse impacts of its corporate social responsibility (CSR) initiatives, on public health. The aims of this systematic review were to summarize and examine what is known about CSR initiatives undertaken by alcohol industry actors in respect of harmful drinking globally.MethodsWe searched for peer-reviewed studies published since 1980 of alcohol industry CSR initiatives in seven electronic databases. The basic search strategy was organized around the three constructs of ‘alcohol’, ‘industry’ and ‘corporate social responsibility’. We performed the searches on 21 July 2017. Data from included studies were analyzed inductively, according to the extent to which they addressed specified research objectives.ResultsA total of 21 studies were included. We identified five types of CSR initiatives relevant to the reduction of harmful drinking: alcohol information and education provision; drink driving prevention; research involvement; policy involvement and the creation of social aspects organizations. Individual companies appear to undertake different CSR initiatives than do industry-funded social aspects organizations. There is no robust evidence that alcohol industry CSR initiatives reduce harmful drinking. There is good evidence, however, that CSR initiatives are used to influence the framing of the nature of alcohol-related issues in line with industry interests.ConclusionsThis research literature is at an early stage of development. Alcohol policy measures to reduce harmful drinking are needed, and the alcohol industry CSR initiatives studied so far do not contribute to the attainment of this goal.

Timor-Leste has reaped the benefits of its offshore oil and gas revenue for almost two decades – the result of the partnerships between the Government of Timor-Leste and oil and gas operators. To gain and maintain a social license to operate (SLO), voluntary corporate social responsibility (CSR) practices have been conducted in parallel to oil and gas extraction. Limited research that seeks to understand and demonstrate the benefits and challenges of CSR practices has previously been published. This paper aims to address this gap by examining the effectiveness of Timor-Leste CSR efforts by oil and gas operators. The research uses a qualitative multi-case design approach and semi-structured interviews to identify and understand the scope of CSR practice and its socio-economic effectiveness using a framework from the United Nations’ sustainable development goals (SDGs). The result demonstrates that CSR initiatives are socio-economically effective and benefit Timor-Leste. Conversely, CSR financial benefits are less easily assessed, and insufficient efforts concerning specific SDGs, e.g. Goal 7 for Affordable and Clean Energy. The government must strictly regulate effective local content practices.

PurposeThe purpose of this paper is to comprehend the nature of online reviews received on various social networking sites and internet-based platforms regrading organizational corporate social responsibility (CSR) initiatives.Design/methodology/approachGiven the novelty of this field, a qualitative exploratory research study was carried out. For this research, 28 Indian CSR experts on online CSR reviews were interviewed with a semi-structured open-ended questionnaire for data collection. Thematic and relational content analysis was applied for data analysis. The data was analysed based upon the theoretical anchors of micro foundations approach, organizational egoism (reputational and economic) concept and organizational logic (instrumental and integrative) literature and stakeholder salience.FindingsThe study analysis indicated that online CSR reviews that organizations received on various social networking sites and internet-based platforms from different individual and institutional stakeholders were complaints, appreciations, observations and recommendations in nature. Online CSR reviews appreciated more of integrative organizational logic than instrumental organizational logic. CSR reviews present on online platforms valued organizational reputational egoism more than organizational economic egoism. The salience of stakeholders was getting redefines in Web 2.0 based online CSR reviews. Finally, micro foundations approach was becoming a more potent perspective in the CSR narrative.Research limitations/implicationsThis research study was anchored in the micro foundations approach of CSR (Hafenbrädl and Waeger, 2017). This study ascertained those individuals did matter in organizational CSR narrative (Maak et al., 2016). Furthermore, how firms were evaluated through online reviews based upon organizational egoism (reputational and economic) (Casali, 2011; Casali and Day, 2015) and organizational logic (instrumental and integrative) (Seele and Lock, 2015; Liu, 2013; Gao and Bansal, 2013; Bansal and Song, 2017) was studied. Finally, in the world of online reviews, the notion of salient stakeholders (Mitchell et al., 2011; Magness, 2008) was getting redefined, and this aspect was also covered in this research study.Practical implicationsFirms have been engaging in CSR initiatives towards provision of social benefits and community engagement. Regarding firm CSR initiatives, CSR managers traditionally used to receive feedback from the stakeholders based upon written and special surveys conducted post or during the late stages of CSR engagement. The advent and ubiquitous presence of digital mobile devices and Web 2.0-enabled internet connections altered the way firms received feedback. This was because increasingly online reviews were received from stakeholders on firm CSR web pages, social networking sites and other online spaces. Many of the online CSR reviews were regarding the compliments and achievements that the CSR initiatives had achieved. However, a significant portion of online CSR reviews were regarding the complaints regarding the CSR initiatives. Online CSR reviews received from an array of stakeholders are inputs for firm managers. Online CSR reviews are thus an asset for an organization. Managers need to develop capabilities towards applying this asset for the expressed purposed. These online CSR reviews could be used as inputs to draw new CSR initiatives, redefine extant CSR initiatives. Furthermore, these online CSR reviews could be used as inputs to alter the organizational resources, capabilities, competencies and process regarding CSR initiatives.Originality/valueThis was one of the first studies that integrated the theoretical aspects of salient stakeholders, organizational logic, organizational egoism through the lens of micro foundations approach in the context of organizational CSR initiatives. To the best of the author’s knowledge, this was indeed a novel contribution, as the same was explored and explicated based upon online CSR reviews on internet-based platforms.