Interpretation of instrumental pragmatic disclosures
| Instrumental or political approach to CSR | Item | Legitimacy type from Suchman (1995) |
|---|---|---|
| Instrumental | Any reference to guidelines (OESO or World Bank) | Pragmatic - Demonstrate high CSR standards |
| Instrumental | Quantitative targets | Pragmatic - Demonstrate high CSR standards |
| Instrumental | Supply chain reference | Pragmatic - Demonstrate high CSR standards |
| Instrumental | Financial literacy | Pragmatic- Attract new segment of customers |
| Instrumental | Responsible Shariah products | Pragmatic- Attract new segment of customers |
| Instrumental | Socially responsible Investments | Pragmatic- Attract new segment of customers |
| Instrumental | Socially responsible saving | Pragmatic- Attract new segment of customers |
| Instrumental | Special help for employees | Pragmatic- Managing Employees |
| Instrumental | Staff volunteering time | Pragmatic- Managing Employees |
| Instrumental | Employee training | Pragmatic- Managing Employees |
| Instrumental | Work/life balance | Pragmatic- Managing Employees |
| Instrumental | Employee staff survey | Pragmatic- Managing Employees |
| Instrumental | Political giving | Manage relationships with key stakeholders |
| Instrumental | Formal charter adopted | Manage relationships with key stakeholders |
| Instrumental | Prompt payment | Manage relationships with key stakeholders |
| Instrumental | Whistle blowing procedures | Manage relationships with key stakeholders |
| Instrumental | Discussion of CSR plans | Manage relationships with key stakeholders |
| Instrumental | Anti-corruption / money laundering rules | Manage relationships with key stakeholders |
| Instrumental or political approach to CSR | Item | Legitimacy type from |
|---|---|---|
| Instrumental | Any reference to guidelines (OESO or World Bank) | Pragmatic - Demonstrate high CSR standards |
| Instrumental | Quantitative targets | Pragmatic - Demonstrate high CSR standards |
| Instrumental | Supply chain reference | Pragmatic - Demonstrate high CSR standards |
| Instrumental | Financial literacy | Pragmatic- Attract new segment of customers |
| Instrumental | Responsible Shariah products | Pragmatic- Attract new segment of customers |
| Instrumental | Socially responsible Investments | Pragmatic- Attract new segment of customers |
| Instrumental | Socially responsible saving | Pragmatic- Attract new segment of customers |
| Instrumental | Special help for employees | Pragmatic- Managing Employees |
| Instrumental | Staff volunteering time | Pragmatic- Managing Employees |
| Instrumental | Employee training | Pragmatic- Managing Employees |
| Instrumental | Work/life balance | Pragmatic- Managing Employees |
| Instrumental | Employee staff survey | Pragmatic- Managing Employees |
| Instrumental | Political giving | Manage relationships with key stakeholders |
| Instrumental | Formal charter adopted | Manage relationships with key stakeholders |
| Instrumental | Prompt payment | Manage relationships with key stakeholders |
| Instrumental | Whistle blowing procedures | Manage relationships with key stakeholders |
| Instrumental | Discussion of CSR plans | Manage relationships with key stakeholders |
| Instrumental | Anti-corruption / money laundering rules | Manage relationships with key stakeholders |
Source(s): The authors
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