Linking corporate social responsibility attributions and creativity: Modeling work engagement as a mediator

Purpose– The purpose of this paper is to investigate the mediating role of perceived overall justice and the moderating effect of self- and other-centered motives in the relationship between organizational corporate social responsibility (CSR) and organizational attractiveness using a sample of job applicants.Design/methodology/approach– The hypotheses were tested using a 2-by-2 experimental design and a sample of 376 South Korean University students.Findings– The results showed that organizational CSR positively influenced job applicants’ perceived overall justice. Moreover, it was found that perceived overall justice mediated the influence of CSR on organizational attractiveness. However, contrary to the hypotheses, the indirect effect of CSR on organizational attractiveness through perceived overall justice was significant only for job applicants who attributed self-centered motives to CSR.Practical implications– As it was found that job applicants who attributed other-centered motives to organizational CSR had high levels of perceived overall justice regarding organizations, independent of the actual level of engagement in CSR, it is crucial that organizations show sincerity in executing CSR. In addition, small- and medium-sized organizations may not have sufficient resources for CSR, but it is especially crucial for them to focus on CSR activities that are aligned with their business, implement CSR programs consistently, and focus on CSR itself rather than on advertising in order to facilitate, among job applicants, the attribution of other-centered motives to their CSR.Originality/value– From the perspective of overall justice and attributed motives, this study intensively explores the internal mechanism by which organizational engagement in CSR influences organizational attractiveness among job applicants. In practical terms, this study shows that it is important for organizations to consistently invest in CSR with authenticity, even when CSR activities are insubstantial and doing so may be attributed to self-centered motives. Limitations and directions for future research are discussed.

PurposeLeaders are under increasing pressure to cultivate an engaged workforce in responsible ways, but how and when responsible leadership is related to employee work engagement remains unclear. Hence, this study aims to unfold the responsible leadership–work engagement relationship by exploring the mediating role of intrinsic corporate social responsibility (CSR) attributions and the moderating role of interactional justice.Design/methodology/approachA multiphase sample of 225 was collected from employees from the Chinese manufacturing industry. Hierarchical regression and PROCESS macro in SPSS were used to test the authors’ moderated mediation model.FindingsThe results demonstrate that responsible leadership is directly related to work engagement and indirectly related to it via employees' intrinsic CSR attributions. Interactional justice significantly strengthens the positive relationship between responsible leadership and intrinsic CSR attributions as well as the mediating effects of intrinsic CSR attributions.Practical implicationsTo cultivate an engaged workforce that improves organizational effectiveness, firms and managers should facilitate responsible leadership, signal sincere motives of CSR activities and enhance fair interpersonal treatment at work. These can also be helpful in various fields (e.g. promoting public trust).Originality/valueBased on social learning theory and attribution theory, this study empirically reveals the role of responsible leadership in enhancing work engagement. It sheds new light on the psychological mechanism and the boundary condition explaining how and when this linkage occurs, which advances research on responsible leadership and the individual-level analysis of CSR.

With the rapid development of the economy, corporate behaviour has an increasing impact on the economy, society and the natural environment. Therefore, corporate social responsibility (CSR) has become a hot topic in the business community, the public and researchers. In the existing literature, research on the relationship between CSR and corporate financial performance (CFP) has been one of the focuses for decades. However, the results are inconclusive. Therefore, some scholars suggest that research could be carried out under the consideration of some moderators or mediators. Many studies have focused on how CSR affects CFP when certain moderating or mediating variables are taken into account. Little attention has been paid to the opposite effect, namely, how CFP affects CSR under certain mediators or mediators, especially in emerging economies. Therefore, the aim of this monograph is to study and verify whether the profitability of different types of companies, companies at ifferent life cycle stages, and companies with different levels of internal control have a comparable impact on CSR engagement. The research sample is selected from Chinese home appliance listed companies from 2018 to 2020. The monograph is divided into seven chapters. Chapter 1 firstly describes the current research results on the relationship between CSR and CFP in detail, and points out the existing gap, which becomes the theme of this research. Second, the current CSR situation of listed companies in China is introduced. Finally, the structure and content of the monograph are briefly described. Chapter 2 focuses on analysing how profitability affects CSR engagement, and how this effect changes across different company types, corporate life cycle stages, and levels of internal control. Hypotheses are formulated based on theoretical analysis and empirical findings. Chapter 3 delineates the two methods used in the monograph: the Analytic Hierarchy Process (AHP), applied to determine the CSR engagement for Chinese home appliance listed companies’ conditions and the interactive regression model to analyse the impact of the selected moderators on the relationship between profitability and CSR engagement. Chapter 4 is the presentation of the model and sample data, consisting of the measurement or identification of the main variables used in regression models, the specification of regression models for testing hypotheses, and sample data sources. Subsequently, the validation of the models and empirical results are presented in Chapter 5. The results are then explained and discussed in Chapter 6. The final chapter, ChapterVI Preface 7, is the conclusion, including a summary of the findings, the contributions of the monograph, and further research directions. This monograph is suitable for readers interested in the CSR situation in China. Many current impressions of CSR are based on research in developed economies such as the United States and European countries. In emerging economies, the situation may be different. Our research found that the overall impact of CFP on CSR engagement in the Chinese home appliance industry is neutral. Founder companies are reluctant to engage in CSR projects like family companies actively. Compared with companies in other stages of the corporate life cycle, mature companies are less involved in CSR. Moreover, their average CSR engagement level is the lowest across the corporate life cycle. However, CFP has a positive impact on the CSR engagement of mature companies and a negative impact on companies at other stages of the corporate life cycle. Of course, some findings are the same as the existing results, such as the company’s level of internal control, which could improve CSR engagement and enhance the impact of CFP on CSR. This research was supported by the VSB — Technical University of Ostrava Student Grant Competition project No. SP2023/008. This support is gratefully acknowledged. In addition, I would like to express my sincere gratitude to my supervisor for his patient guidance, encouragement and support throughout the writing process. Last but not least, I thank my family for their understanding, tolerance and support.

Research Question/Issue This study examines the role of government as a major customer in influencing corporate social responsibility (CSR) initiatives among supplier firms. Specifically, it investigates whether firms that rely on government customers are more likely to engage in substantive CSR practices to meet government expectations and maintain strong business relationships. Research Findings/Insights Our findings indicate that supplier firms with greater reliance on government customers exhibit a higher propensity to adopt CSR‐related executive compensation plans, establish CSR committees within their boards of directors, and voluntarily disclose climate change risks in their SEC filings. These effects are more pronounced for firms operating in states governed by Democrats and for smaller firms. To address endogeneity concerns, we employ instrumental variable analysis, difference‐in‐differences estimation, and entropy balancing, all of which reinforce the robustness of our results. Theoretical/Academic Implications This study contributes to the literature on CSR and stakeholder theory by highlighting the government's role as an influential stakeholder in shaping firms' CSR engagement through supply chain relationships. It also extends research on political economy by demonstrating how political leadership at the state level moderates firms' CSR responsiveness to government customers. Practitioner/Policy Implications Our findings suggest that policymakers can leverage government procurement policies to incentivize broader CSR adoption among supplier firms, thereby fostering positive social externalities. Firms seeking to establish or maintain government contracts should consider aligning their CSR strategies with government expectations to enhance their business relationships and long‐term sustainability.

Purpose Despite the recognised importance of corporate social responsibility (CSR) in higher education institutions (HEIs), research concerning CSR’s influence on employees’ attitudes and behaviours is still understudied. Grounded in the theory of social identity, this study aims to explore CSR’s impact on employees’ work engagement, job satisfaction and organisational identification in an HEI context. Design/methodology/approach Data were collected in a northern Portugal public HEI through a self-administered questionnaire distributed to both teaching and supporting staff. A structural equation modelling (SEM) approach was applied to data collected from 171 employees, using the partial least squares-SEM approach. Findings Overall, the findings show that CSR is strongly associated with work engagement, job satisfaction, identification with the organisation and perceived organisational support, confirming the hypothesised influence of HEI’s CSR development efforts on study-related attitudes. Practical implications Findings reinforce the need for HEIs to integrate CSR and human resource strategies and to pay special attention to CSR communication strategies. Social implications Findings reinforce the need for HEI to develop adequate CSR strategies because these have a significant influence on employees’ satisfaction at work, and thus on employees’ well-being in general. Originality/value This study contributes to attenuate the lack of literature on CSR’s impacts on employee behaviours.

ABSTRACTA diversification strategy increases the range of stakeholder demands and social issues related to a firm’s operation. Examining the consequence of production diversification strategy at a broader level, not only (short-term) financial performance but also long-term performance, as proxied by corporate social responsibility (CSR), is surprising. We show that a firm’s production diversification is associated with stronger engagement in CSR, particularly for unrelated diversification. And the higher level of diversification is, the more investment in CSR. Our findings lead to the interesting questions regarding diversification discount and the value of unrelated diversification, which has often been criticized because of its negative impact on short-term financial performance.

Mechanisms that large organizations employ to facilitate corporate social responsibility (CSR) engagement simply do not apply to start-ups due to distinct differences. The purpose of this study was to gain insight into how start-ups strive for sustainability in their business models by investigating internal and external drivers related to organizational processes, managerial characteristics, and stakeholder expectations. We explored key factors such as decision-making regarding CSR engagement, business values about sustainability, entrepreneurial orientation, and the relevance of the CSR theater (philanthropic orientation, disruptive innovation, or transforming the ecosystem). Multiple case studies and interview data elucidated how start-ups engage with their community and stakeholders to determine the best approach to sustainability demands, how start-ups embed sustainability practices within their business models, and how these practices match with the entrepreneurs’ personalities. On the basis of our case studies and data analysis, we propose that the decision to engage in CSR is treated as an investment decision. The business values of a start-up determine its CSR engagement. The philanthropic drive of a start-up determines its CSR initiatives, which are then in line with the field the start-up is operating in. Entrepreneurs’ willingness to adopt CSR practices is determined by their personalities and organizational expertise and experiences. CSR engagement within the business models of start-ups is based on a combination of financial and social capital, while financial benefits act as a continuous motivator for CSR engagement from inception.

The main purpose of this research is to examine the impact of board gender diversity and foreign institutional investors on the corporate social responsibility engagement of Chinese listed companies by considering a sample from the China Stock Market and Accounting Research (CSMAR) database of all non-financial firms listed on the Shanghai stock exchange and the Shenzhen stock exchange during the period from 2008–2015. The CSR is engaged by using the data from the CSMAR database at the firm level, and ranks the CSR disclosures of Chinese companies separately. The recent CSR promotion in China produced a visible increase in attracting female members on the board and members as foreign institutional investors by Chinese listed companies. The findings also showed that the greater the presence of female directors on the board, the stronger the CSR engagement would be. According to critical mass theory and team dynamics, these findings further broaden the accounts that emphasize social networks based on gender. Hence, female members on the board of directors emerged to be significant as a gender mix with extending CSR change. Therefore, our results added a new aspect to the emerging literature on CSR-engagement and gender especially in China. Due to intense political forces and networks in the Chinese listed entities, foreign institutional investors (FIIS) have less incentive to enhance CSR engagement further. Thus, the impact of foreign institutional investors on CSR engagement is as yet unknown, but we improved our knowledge about how the international aspects affect CSR in China. Furthermore, our results are robust, which concern control variables under consideration.

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.

In the era of changing business dynamics and evolving socio economic systems the concept of Corporate Social Responsibility (CSR) has become widespread. In the recent decades this ideology is gaining momentum in both academic and business life, i.e., the company exists for and has responsibilities towards a wider group of stakeholders and it must have some objectives other than profitability. The Friedman’s formulation that “The Business of Business is Business” has outlived its utility, and corporate social responsibility and being a good corporate citizen are the buzzwords today. It is believed that organizations which do not consider any social responsibility towards society will ultimately tend to lose in the long run. It is questioned whether any relationship exists between financial performance and social performance. The present study aims to examine the impact of financial performance on CSR investments of selected banks in India. The research based on 20 banks (listed in BSE) investigates the impact of financial indicators viz a viz Profit After Taxes (PAT) and Earning Per Share (EPS) on CSR investments in some selected banks in India. Correlation and multiple regressions have been used to analyze the relationship among these financial profitability indicators and CSR investments. Results indicated a high significant positive correlation between PAT and CSR investments indicating that with an increase in profits, banks are increasingly spending on their CSR initiatives and vice versa. On the contrary though a significant positive correlation exits between PAT and EPS, the association between EPS and CSR investments though positive was found to be insignificant.

This paper explores the determinants of effective Corporate Social Responsibility (CSR) strategy implementation within sports organisations in the eThekwini region. Sport serves as a powerful tool for bridging social and economic disparities, fostering unity, and promoting gender and racial equality. Previous research indicates that hosting sporting events can create employment opportunities and generate economic benefits (Valeri, 2019). The increasing focus on leveraging sports for CSR purposes calls for an understanding of the factors influencing implementation. Through a qualitative research approach, this study identifies determining factors for successful CSR implementation, drawing on insights from four sports organisations. This study illustrates that successful CSR implementation can be attained through a high level of CSR awareness, organisational embeddedness, effective communication with stakeholders, continuous evaluation, and the strategic leveraging of specific organisational strengths. Overall, the research contributes to existing literature clarifying the dynamics of CSR in sports organisations and the factors that influence effective implementation of CSR strategies.

The nexus between corporate governance (CG) and corporate social responsibility (CSR) is well researched and established in literature. However, the debate regarding the influence corporate governance exerts on corporate social responsibility engagements and reporting is still inconclusive. This study investigates the impact of CG mechanisms on CSR disclosure among the listed companies in Botswana. The study employs content analysis to extract relevant data from annual reports for period 2014 to 2017. Comprehensiveness of descriptions of entity engagements in community involvement, human resources, environment and product and consumers is used as dependent variable while board size, board meeting frequency, ratio of independent directors to board size, the size of audit committee and its meeting frequency are used as independent variables. Company size and Return on assets are controlling variables. Least square regression method is used to analyse the effect of CG attributes on CSR disclosures. Comprehensiveness of disclosure is measured by sentences of reporting, availability of comparative figures, presence of photos and quantified CSR descriptions. The results suggest that the board size, board independence and audit committee meetings frequency have a statistically significant positive influence on corporate social responsibility reports. Company size also reflected a significant positive association with CSR disclosure. These results have implications on composition and structure of the board of directors which should be accorded due attention as the firms work to improve responsiveness to their stakeholders’ demands through CSR investments and disclosures. Keywords: Corporate governance, Corporate social responsibility, Disclosure, Agency theory, Legitimacy theory, Botswana DOI : 10.7176/RJFA/10-20-05 Publication date :October 31 st 2019

Corporate social responsibility (CSR) is considered an important element in business dynamics, associated with value creation, corporate image, business growth, satisfaction, and social wellbeing, among others. If CSR is a function executed for society and by society, then, how does the convergence of societal and business growth and development influence stakeholder value? A deductive approach was adopted for the study to analyse stakeholders' perspectives on stakeholder added value provided the firm's engagement in CSR. Findings suggest that stakeholders consider CSR to be an important trait, prefer to purchase from socially responsible firms, and are willing to pay more if a firm is properly engaging in CSR. However, the latter is conditioned to stakeholder perspectives of added value and therefore, the firm's proactive engagement in CSR. This paper contributes to the understanding of stakeholder perceptions of CSR and their behaviour and decision-making. Further, it illustrates the importance of CSR for the achievement of sustained business and societal growth and development.

This study aims to explore the influence of corporate social responsibility (CSR) engagement on consumer-brand identification (C-B identification), electronic word of mouth (EWOM), and brand attitudes within the context of Indian banking. It delves into three key research problems: First, how does consumer engagement with CSR communication on social media contribute to favorable EWOM, C-B identification, and brand attitude? Second, how do C-B identification and EWOM directly impact EWOM and brand attitude, respectively? Third, what role does C-B identification play as a mediator between CSR engagement and EWOM? This study adds significant value to marketing and CSR literature by expanding our understanding of consumer CSR engagement on social media. It fills gaps in current knowledge by enhancing the applicability of findings, presenting an integrated framework, and examining multiple social media platforms. The findings in the current study will be of immense help to those banks who are keen to develop strong and long-term relationships with their consumers through CSR dialogues on social media.

In this study, we explore whether cost leaders and differentiators assume different positions in terms of corporate social responsibility (CSR) engagement. Furthermore, we deepen the investigation by examining whether shareholders appreciate cost leaders or differentiators' CSR engagement which bears implications for the firms and stockholders. The data concerning CSR, firm strategy, and board characteristics for all the companies belonging to the hospitality, tourism, and airline industry between 2013 and 2019 was fetched from Thomson Reuters, and fixed-effects panel regression analysis and Hayes’s moderation analysis methodology are executed. The findings indicate, first, that cost leadership is significantly associated with composite CSR performance and governance performance but not with environmental and social performance. Second, differentiation is significantly associated with composite CSR performance and environmental and social performance but not with governance performance. Third, moderation analysis revealed that cost leadership does not moderate the association between CSR performance in all dimensions and firm value, differentiation moderates the association between CSR performance in all dimensions and firm value negatively.