Collaborative Value Creation

PurposeThe purpose of this paper is to understand the evolutionary influences on corporate social responsibility (CSR) literature at a global level and propose the future studies required to enhance the CSR literature.Design/methodology/approachThis paper combines the methodologies of narrative review and historical analysis. Drawing on the archival information, this paper synthesises data from multiple sources to bring out an enhanced understanding of the external influences on the development of CSR literature.FindingsThe findings suggest that the CSR literature in the previous decades has been influenced by several management domains like strategic management, marketing management and organisational behaviour. The future research is likely to be more influenced by the perspectives of national business system, politico-legal context and practical considerations related to implementation.Practical implicationsThis review paper presents a case for studying the practical aspects of CSR implementation and the changing nature of the external context of CSR.Originality/valueThe paper offers unique value by combining different review methodologies and abstraction at a global level. This paper is a significant addition to better understand the impact of business events on the progress of CSR and the external influence on CSR literature.

People and other organisms depend on natural resources such as fresh water, land, clean air, wood, and food for critical life requirements and wellbeing. It is well documented that today’s Western way of living and the spread of capitalism is having a detrimental impact on societies and the natural environment. As one of the greatest users of natural and human recourses, many companies have started doing their part in the journey toward Earth’s sustainability and are actively working on translating the idea of sustainable development (SD) into reality. Companies often address SD through their corporate social responsibility (CSR) programs. CSR refers to as a company’s continuing commitment to integrate ecological, social, and economic interests in company’s operations and in its interactions with stakeholders. This commitment is usually done on a voluntary basis (Dahlsrud, 2008). This PhD thesis aims to provide a better understanding of how the CSR adaptation process in private companies can be supported, which is of particular importance and interest since the economic interests (i.e., business case logic) of private companies often clash with CSR objectives. Consequently, adapting to CSR principles can be quite challenging for these companies. Many scholars have attempted to identify factors that can facilitate the CSR adaptation process. However, though any large-scale organizational change requires employees to learn new ways of doing their jobs, the role of learning or human resource development in CSR adaption has remained largely unexplored in the CSR literature. This PhD thesis contributes to this line of research by answering the following research question: Which internal resources related to learning at the organizational and individual level contribute to the CSR adaptation process in private companies? With respect to the organizational level, we found that certain learning organization characteristics can support the CSR adaptation process. We found that stimulating group learning, leadership that encourages learning, and connecting to the local communities are LO characteristics that can directly influence CSR adaptation in a positive way. With respect to the individual level, we found that CSR managers, those managing the CSR adaptation process, need specific individual competencies in order to do their jobs effectively. We identified eight distinct individual competencies (e.g., Balancing personal ethical values and business objectives). We also found that CSR managers have different job roles in the CSR adaptation process. We identified six of these roles (e.g., strategizing role) and showed that the business case logic influences the relative perceived importance of specific individual competencies within each job role. To conclude, the key message of this thesis, and the answer to the research question is two-fold. First, because CSR managers are the ones who actually manage the CSR adaptation process they can play a crucial role in the CSR adaptation process if they possess the right individual competencies. In order to develop these individual competencies, CSR managers should take ownership of their learning process and seek opportunities to learn with and from others. Second, leadership and connecting with external parties are of particular importance to the CSR adaptation process. With respect to connecting with external parties: on the organizational level, having good relations with external parties improves CSR adaptation, because such relationships stimulate learning processes within the company. Furthermore, on the individual level, relationships with external parties promote the development of the individual competencies of the CSR managers responsible for the adaptation process. With respect to leadership: on the organizational level, leadership for learning, referring to active support and stimulation of learning, indirectly affects CSR adaptation; it enhances employees’ learning behavior and therefore improve employees’ cognitive readiness and support for the changes needed to integrate CSR within the company. Furthermore, on the individual level, leadership competencies are essential for driving the changes needed in the CSR adaptation process. This thesis contributes to the literature on the CSR adaptation process in several ways. First, this thesis addresses the issue of the CSR adaptation process from a learning or human resource development perspective and as such complements previous research employing the (human resource) management perspective on CSR. Second, it addresses learning from both the organizational and individual level, thereby providing valuable insights into if and how specific internal resources related to learning can contribute at different levels to the CSR adaptation process in private companies. Third, little is known about how factors on an individual level can support companies in their adaptation to CSR principles and their social performance at large (Aquinis & Glavas, 2012). This doctoral thesis is one of the first providing insights into this matter and demonstrates that learning-related influences on the individual level may be of value to the adaptation process. More specifically, this thesis adds to the literature by (1) identifying the job roles and individual competencies CSR managers need to effectively do their jobs within private companies; previous studies on CSR-related competencies often studied this topic from an educational point of view, thereby not fully addressing the complexity of the business context in which CSR managers operate; (2) by exploring how CSR managers can develop their competencies, which up till now remained unexplored in the CSR literature; and (3) by showing how certain organizational characteristics (i.e., learning climate) and personal characteristics (i.e., learning goal orientation) affect the development of CSR managers’ competencies. There are several implications to be derived from our research with respect to learning (activities) for the benefit of CSR. For one, developing LO characteristics may help companies create favorable conditions for integrating CSR principles. By facilitating learning, companies provide employees with the opportunity to develop their “receptiveness to change”. As such, we suggest that companies experiment with employing LO characteristics to advance the integration of CSR principles. In particular, we suggest that company’s management show leadership for learning by endorsing learning behavior among their employees as this LO characteristic in particular seems to promote the integration of CSR principles. The management can stimulate such behavior by providing employees with continuous opportunities to learn (e.g., provide formal trainings and professional development opportunities), learn in groups (e.g., stimulate team work), and learn with and from external parties (e.g., stimulate stakeholder involvement). Furthermore, it is important for companies to set up and structure a learning system within the company that enables customized learning, meaning a learning system that provides learning opportunities that fit’s the job and needs of individual workers. Companies can enable customized learning among CSR managers by, for example, providing them with flexible working hours and fixed budgets and hours that they can use for professional development. Such a learning system promotes meaningful learning and self-directed learning behavior among employees (Baars-van Moorsel, 2003), which, according to our research, can stimulate the development of CSR-related competencies. To conclude, we hope that this thesis will encourage more research on the role of learning in the CSR adaptation process. Our research provides ample directions to further explore this topic. Furthermore, we hope that this research will inspire CSR professionals to start a dialogue with their employers about their competencies and professional development opportunities or that it inspires them to take control of their learning process and create their own learning network in order to develop their competencies, if needed. Moreover, we hope that by developing the relevant CSR-related competencies, CSR managers will effectively manage the CSR adaptation process and that higher CSR maturity levels are reached and more ambitious sustainability challenges are successfully addressed by private companies.

Contents: Overview, GA ler Aras and David Crowther Part I Theoretical Overview: A Luhmannian in the playground a corporate social responsibility from a systems-theoretic perspective, Juliane Riese What is 'good' corporate governance?, Dominique Bessaire, CA(c)line Chatelin and StA(c)phane OnnA(c)e Redefining sustainability, GA ler Aras and David Crowther The social contract of business in society, Sandra Waddock The shifting meaning of sustainability, Mary A. Kaidonis, Natalie P. Stoianoff and Jane Andrew Corporate social responsibility and accounting, Stuart Cooper Responsible practices in small and medium enterprises, Antonio Vives. Part II Applying Corporate Governance: Trends in corporate governance, Wallace N. Davidson III, Sameh Sakr and Hongxia Wang Corporate governance a responsibilities of the board, Maria Aluchna Shareholder rights and stakeholder rights in corporate governance, Mirella Damiani The regulatory and legal framework of corporate governance, Hillary Shaw The agency problem and corporate governance, GA ler Aras and David Crowther Auditing, product certification and corporate social responsibility, Charles Elad Decisive risk management for corporate governance, Kurtay Ogunc Corporate social responsibility - a broader view of corporate governance, GA ler Aras and David Crowther. Part III Applying Corporate Social Responsibility: The social responsibility of major shareholders, Marc Goergen and Luc Renneboog External agencies and corporate social responsibility, David Birch How globalization is affecting corporate social responsibility a dynamics of the interaction between corporate social responsibility and globalization, A-zer Ertuna and Bengi Ertuna Responsibility and performance - social actions of firms in a transitional society, Deniz Erden and Muzaffer Bodur Feasibility of corporate social responsibility activities practised by SMEs in Uzbekistan a a stakeholders' perspective, Bokhodir Ayupov and Iroda Komilova Education for ethics and socially responsible behaviour, Kumba Jallow Socially responsible investment funds, Luc Renneboog, Jenke Ter Horst and Chendi Zhang Corporate reporting frameworks, Antonio Tencati Corporate reputation and corporate social responsibility, Stephen J. Brammer and Stephen Pavelin Corporate social responsibility rating, Henry SchAfer. Part IV Dealing with Stakeholders: Business and environmental responsibility, Ian Worthington Corporate social responsibility in the creation of shareholder value, Stephan Heblich Employer duties, Stella Vettori Whistleblowing a perennial issues and ethical risks, Wim Vandekerckhove Framing the social responsibility of business a the role of pressure groups a paradigmatic feuds, Aulvaro de Regil Castilla Corporate environmental responsibility from the perspective of systematic and dialectical science, Wang Hong and Wang Xiaoli Why people do good a promoting responsible behaviours a the myth or reality of persuasion in fundraising letters, Cubie Lau. Part V Experience in Practice: Royal Ahold a the role of corporate governance, Abe de Jong, Douglas V. DeJong, Gerard Mertens and Peter Rosenboom Embedding corporate social responsibility into the day-to-day life of organisations a a practical system thinking approach, Rob Peddle, Ian Rosam and Pavel Castka Istiqbol Dilnoza a a corporate social responsibility study of a micro/small business in Tashkent, Rowan E. Wagner Lessons learned from Washington State's sustainable business program, Kimberly Goetz Esh added value a a case study in indigenous corporate social responsibility, Riham Rizk and Suzanne Gregory A case study on the tobacco industry, social responsibility and regulation, Julia J.A. Shaw. Index.

Over the last decades, there has been growing awareness of the collective impact of human society on the planetary boundaries (Rockström et al., 2009). Consumers become more conscious about and competent in buying environmentally-friendly products (Thogersen & Olander, 2002; Waddock et al., 2002). Subsequently, businesses experience an increasing pressure to become more sustainable (Elkington, 1997; Nidumolu et al., 2009; Waddock et al., 2002). It is therefore not sufficient to study business models from an economic perspective alone, but also from a social and environmental perspective (Boons & Lüdeke-Freund, 2013; Elkington, 1997).The objective of this dissertation is to integrate sustainability considerations into management research on customized and collaborative value creation (CVC). Concepts of CVC, such as mass customization (MC), contrast traditional management views, in which companies are the ones who create value and customers those who consume it (Moeller et al., 2013; Prahalad & Ramaswamy, 2004). Instead, business models in which customers and other external actors play an active role in the creation of value, in order to improve the satisfaction of customer needs, become widespread (Etgar, 2008; Franke & Piller, 2004; Nenonen & Storbacka, 2010; Payne et al., 2008). In today’s management practice, CVC initiatives are predominantly separated from sustainability management (Arnold, 2017). In this dissertation I use a mix of qualitative and quantitative research methods to address the integration of sustainability considerations into CVC in general and MC in particular in a series of four independent research papers. The first paper examines the landscape of research on customized value creation. Applying recent advances in natural language processing, namely the Latent Dirichlet Allocation (LDA) algorithm for topic modeling, I systematically structure the body of literature that studies the idea of providing customized goods and services according to individual customer needs. I find that 60 topics disclose the field of MC. Using regression analysis, I reveal how each topic has evolved over time. Relying on network analysis, I explore the links between the topics and the role of the various management disciplines in shaping the research field. Based on these generalized findings, I put forward an agenda for future interdisciplinary research on MC. The second paper explores the social, environmental, and economic potentials of an MC business models, which aimed at fostering sustainability in the consumer electronics industry. Using a qualitative case-study approach, I show how modularity enables continuous customization during the usage phase, while enabling longer life times of products through upgradability and reparability. Moreover, I reveal that MC can have positive social effects at the long tail of a market, enhancing access to special applications such as health diagnostics in the specific context of modular and customizable smartphones. In the third paper I shed light on the co-creation phase of MC and its potential to contribute to the promotion of sustainable consumption. I theoretically derive and empirically test a number of opportunities for companies to improve corporate sustainability in a joint effort with consumers. By portraying a simulated online buying process of a customizable TV with a realistic web-based product configurator, I conduct two consumer choice experiments embedded in a large-scale online survey. I find that offering goods with customizable attributes of different sustainability levels gives consumers the opportunity to customize products reflecting their individual sustainability consciousness. Moreover, the results suggest that sustainable default settings can play a significant role in promoting sustainable consumption. The fourth paper conceptually explores how CVC concepts and technologies are assessed from the perspective of the degrowth concept. I argue that CVC might not only be relevant for businesses within economies that are set to grow, but also for none-profit and alternative organizations. In the search for strategies to really manage the pressing transition towards a sustainable society within planetary boundaries, those research lines that demand more radical changes than what is discussed today in business practice receive increasing attention. Paper IV explores how CVC can contribute to research on such alternative concepts. I outline five areas, in which CVC could contribute to the objectives of degrowth. The conceptual analysis reveals that several elements of CVC and its enabling technologies coincide with degrowth objectives but as such do not lead to their attainment. Thereby, a starting point for future (empirical) work in this area is generated.

The corporate social responsibility (CSR) literature has increasingly explored relationships between civil society and social movements, including non-governmental organizations (NGOs), and corporations, as well as the role of NGOs in multi-stakeholder governance processes. This paper addresses the challenge of including a plurality of civil society voices and perspectives in business–NGO relations, and in CSR as a process of governance. The paper contributes to CSR scholarship by bringing insights from feminist literature to bear on CSR as a process of governance, and engaging with leaders of women’s NGOs, a group of actors rarely included in CSR research. The issues raised inform contributions to the CSR literature relating to the role of women’s NGOs with regard to the gender equality practices and impacts of corporations, and with respect to defining the meaning and practice of CSR. The paper frames marginalized NGOs as important actors which can contribute to pluralism, inclusion and legitimacy in CSR as a process of governance. It identifies several key barriers to the participation of women’s NGOs in CSR, and concludes by making suggestions for future research, as well as practice.

The value created by public–nonprofit (PNP) alliances often emphasizes public sector service delegation to nonprofits, but public and nonprofit organizations often seek to create shared social value with alliances, particularly in sectors where there is coproduction. To better understand shared social value, we apply the Collaborative Value Creation (CVC) framework to investigate value creation in the Transition Coaching sector—nonprofit organizations that provide support to high school students as they transition to college. We interview public and nonprofit executives and staff and find that nonprofits seek resources to help navigate complex bureaucratic public structures related to private client information and centralizing bureaucratic information. We also find shared public and nonprofit value in improving client navigation, knowledge sharing within public bureaucratic structures, and capacity building. Future scholarship should develop the potential for reduced bureaucratic frictions as a point of shared value in PNP alliances.

This review explores the intellectual structure, research trends, and nexus within tax avoidance (TA) and corporate social responsibility (CSR) literature using the bibliometric research approach. Seventy-five peer-reviewed journal articles published between 2003 and 2022 in 56 journals were identified for the final analysis from Scopus databases. The articles were analysed and visualised with VOSviewer based on the keyword occurrence, authors, countries, and journal distribution. Even though 75 articles were identified on the interplay between CSR and tax avoidance, over sixty percent of papers were published during the last four years from only five countries. It indicates that combined CSR and tax avoidance research is emerging and has recently become a critical concern of scholarly investigation. Although the number of publications is increasing, author and country network analyses do not show a strong connection among authors and countries of publications. While the publications have been dispersed within a broader range of sources, only five journals are dominant, with three or more articles. Considering co-occurrence analysis, corporate social responsibility (CSR) and Tax avoidance are the frequently occurring terms within the publications, and they have been explored with other related areas such as corporate responsibility and sustainability, tax evasion, business ethics, corporate governance, tax havens, and earning management. Although keyword analysis shows that CSR and tax avoidance literature have been extensively studied during the past decade, this area of research is still in its infancy. Hence, more empirical research is needed from both developed and developing countries. Accordingly, this study provides exciting findings on the knowledge structures and patterns of tax avoidance and CSR research and valuable insights for future studies.

Three Models of Corporate Social Responsibility: Interrelationships between Theory, Research, and Practice

Drawing on a multilevel framework of factors fostering meaningful work and the extant Corporate Social Responsibility (CSR) literature, we examine the interactions of a sense of calling (an individual‐level variable) with contextual factors at the organizational level (i.e. CSR) and job level (i.e. job autonomy and CSR embedded in work). In Study 1, we propose and test a multilevel model on 758 employees in 18 organizations, finding that a sense of calling, interacting with organizational CSR and job autonomy, is positively related to meaningful work. In Study 2, we conduct a scenario‐based experiment with 261 participants, finding that the three‐way interaction between a sense of calling, CSR at the organizational level and CSR in work is positively related to meaningful work. These results provide important theoretical and practical implications for further studying the interactions of individual‐, job‐ and organizational‐level sources of meaningful work and, specifically, unpacking the role of CSR.

Purpose This chapter explores the concept of ‘dharma’ (duty orientation) and ‘karma’ (action orientation) of corporate social responsibility (CSR) from Vedantic (Vedanta) viewpoints. Islam, Buddhism and Christianity have received wider attentions in the CSR literatures from philosophical and religious perspective. However, Vedanta is yet to be explored in the context of CSR. This chapter therefore is timely and fills the gap in the CSR literature. Design/methodology/approach In this chapter, the authors employ hermeneutics, a qualitative research methodology which involves the study, understanding and interpretation of religious texts of Vedanta particularly the ‘dharma’ and ‘karma’ in the context of CSR. Findings In a nutshell, the Vedanta provides an inside-out approach to CSR, which is development of the individual leader’s self-conscience. The leaders and the role they play in corporations are crucial in ensuring transparency, good conduct and governance towards the ultimate aim of achieving CSR. Originality/value This chapter analyses the Vedantic perspectives on communication in establishing CSR objectives. It investigates the problems and prospects of Vedantic style of communicating CSR.

As the Corporate Social Responsibility (CSR) literature has developed, it appears that a dominant paradigm has emerged. Both scholars who study CSR and those who write about its organizational application have largely converged on CSR as an organizational strategy issue. Viewing CSR as a matter of top-level strategy unwittingly links it to a particular conceptualization of organizational change—a top-down perspective. We suggest that the dominance of this traditional view of organizational change is limiting the study of CSR. Thus, we seek to increase awareness of an alternative model, one that complements the strategic view. Specifically, we describe a model of CSR organizational change that suggests two things. First we assert that significant change can be initiated at lower organizational levels as well as from the top. And second, we suggest that the change can be accomplished in small steps and involve only a portion of the organization, as opposed to an overarching organizational strategy. We present our employee-centered approach to CSR change as an addition to the traditional top-down view.

The effect of small firms' competitive strategies on their community and environmental engagement

The author reviews the corporate social responsibility (CSR) literature that includes the individual level of analysis (referred to as micro CSR in the article) based on 166 articles, book chapters, and books. A framework is provided that integrates organizational psychology and CSR, with the purpose of highlighting synergies in order to advance scholarship and practice in both fields. The review is structured so that first, a brief overview is provided. Second, the literatures on organizational psychology and CSR are integrated. Third, gaps are outlined illuminating opportunities for future research. Finally, a research agenda is put forward that goes beyond addressing gaps and focuses on how organizational psychology and CSR can be partners in helping move both fields forward—specifically, through a humanistic research agenda rooted in positive psychology.

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.

Private competition to establish new principles and rules to govern the production and exchange of Africa's commodities has intensified. Building on the corporate social responsibility (CSR) literature, this article analyses the implications of this unbalanced and unregulated competition. A case study of competing CSR initiatives in cotton shows that the Better Cotton Initiative (BCI) commands relatively more power and less legitimacy than certified organic cotton systems in Tanzania. The second case – where the effects of unbalanced competition are largely absent – explores the efforts of timber concessionaires in Cameroon to achieve Forest Stewardship Council (FSC) certification. The resulting system enjoys high legitimacy and outperforms the existing public regulatory framework. This analysis suggests the desirability of developing new global principles to regulate competition between transnational CSR systems. Résumé L'établissement des principes et des règles par la compétition privée gouvernant la production et l'échange des produits africains a intensifié. S'appuyant sur la responsabilité sociale des entreprises (RSE), cet article analyse les implications d'une concurrence déséquilibrée et non régulée. Un cas d'étude des initiatives concurrentielles dans le contexte de la RSE et de l'industrie cotonnière démontre que l'initiative “Better Cotton” (IBC) exige relativement moins de pouvoir et de légitimité comparée aux systèmes de coton biologique en Tanzanie. Le deuxième cas auquel les conséquences d'une concurrence non régulée sont absentes – explore les efforts des concessionnaires forestiers en Cameroun cherchant la certification du conseil “Forest Stewardship”. Le système résultant bénéficie d'une légitimité élevée et surpasse le cadre de régulation publique existant. Cette analyse suggère comme solution la valorisation du développement des principes globaux afin de régler la compétition entre les systèmes de RSE transnationaux.