...-19 pandemic and the subsequent economic crisis have created an unprecedented opportunity for firms to demonstrate their commitment to being “good corporate citizens” and their support for employees and other stakeholders (Freudenreich et al., 2020). While corporate social responsibility (CSR...

...Francesco Scarpa; Silvana Signori Purpose This study aims to contribute to the debate about the place of corporate taxation in corporate social responsibility (CSR) by reviewing the present state of research, offering a comprehensive understanding of the content and dimensions of corporate tax...

..., there is a 32% reduction in excess annual cash bonuses implying ESG incentives are an effective corporate governance tool. However, nuanced analyses reveal that when powerful management teams with ESG incentives are from environmentally sensitive industries, have a corporate social responsibility (CSR...

... a rarely used three-lens conceptual framework to expand our understanding of reporting on gender in Saudi Arabia. Eleven companies were chosen based on their voluntary corporate social responsibility (CSR) disclosures in Saudi Arabia. The CSR and annual reports of selected companies were analysed using...

.... CSR PRISMA Multinational governance Private regulation Transnational governance Voluntary regulation Reporting standards The new millennium marked a dramatic shift in the discussion about corporate social responsibility (CSR). The idea that corporations had obligations toward society...

... CSR Dialogue Cross-sector partnership As we – the UN, governments, businesses, non-government organizations (NGOs), academics and others – work toward building a more sustainable world, a transformative approach calling for more partnerships is necessary (Horan, 2019 ; Sachs et al...

...Stephen Oduro; Leul Girma Haylemariam Purpose Corporate social responsibility (CSR) often gives a humanistic touch to the marketing activities of firms and even creates the atmosphere that businesses are reliable. Yet, little is known about its interaction effect on the relationship between market...

...Johanna Jauernig; Vladislav Valentinov Purpose The theoretical understanding of CSR is caught on the horns of the dilemma between the ethical and instrumental approaches. The strategic turn in CSR has brought the dilemma to a new head. The purpose of this paper is to develop a novel argumentative...

... stakeholder groups impacting the CSR reporting transparency of companies. In this sense, high-quality CSR reporting can be considered a means of responding to different demands and certain interests of corporate stakeholders (Odriozola and Baraibar-Diez, 2017). Within the context of stakeholder theory, it has...

.... Three well-known theories have been applied to explain the motivation of companies engaging in socially responsible behaviors: political economy theory (PET), legitimacy theory (LT) and stakeholder theory (ST). Relevant prior studies have only focused on the discussion of the contribution of CSR...

...Piotr Ratajczak; Dawid Szutowski Purpose The paper aims at summarizing the state of knowledge on the relationship between a company’s corporate social responsibility (CSR) and its innovation performance. Design/methodology/approach The research relied on a systematic literature review...

...Pablo Gomez-Carrasco; Encarna Guillamon-Saorin; Beatriz Garcia Osma Purpose – The purpose of this paper is to contribute to the development of the theoretical framework for corporate social responsibility (CSR) and to provide a number of conceptual considerations which can be considered...

...Carlos Noronha; Tiffany Cheng Han Leung; On Ieng Lei Purpose – The purpose of this paper is to focus on the corporate response of Chinese railway companies after the deadly Wenzhou train accident in China which happened on July 23, 2011. Few studies on corporate social responsibility (CSR...

...Anna Zinenko; Maria Rosa Rovira; Ivan Montiel Purpose – The aim of this paper is to discuss how ISO 26000 fits within two predominant corporate social responsibility (CSR) instruments, GRI and UNGC. The past two decades have witnessed considerable changes in the CSR field with the introduction...

... disclosing information about their CSR – sustainability reports in order to meet the perceived information demand of: Sustainability reporting guidelines of the GRI (2006) provide a common framework for sustainability reporting. According to the KPMG International Survey of Corporate Responsibility...