Datasets for corporate social responsibility index of Jordanian industrial and service sector firms
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ABSTRACT:
SUBMITTER: Alghizzawi M
PROVIDER: S-EPMC8605178 | biostudies-literature |
REPOSITORIES: biostudies-literature
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Project description:This article covers comprehensive data on firm-level corporate governance practices as imposed by the Jordan Securities Commission (JSC). The study includes panel data for 95 non-financial Jordanian listed firms (industrial and service sector) in Amman Stock Exchange (ASE). The time frame used for this study is from 2012 to 2017. Data presented were extracted from the annual reports of each firm. The annual reports had been downloaded from the official website of the ASE. The data can be used easily by the researcher to develop and calculate a corporate governance index that involves thirty-two internal governance attributes and is comprised of three equally weighted sub-indices. The first sub-index which is "Disclosure and Transparency" consists of 15 unique attributes. While the second sub-index, "Board Effectiveness and Composition" consists of 9 unique attributes. The last sub-index which is "Shareholders Rights" consists of 8 unique attributes. Thus, the un-weighted corporate governance index has an important feature that is easily replicated and modified, enabling the researcher to rate firms based on an aggregate index score or by using the sub-indices score also.
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Project description:Seeking to obtain efficiency in the development and integration of knowledge about R&D and corporate social responsibility (CSR), firms face hard choices about their resource allocation to these two areas because of the specialized nature of knowledge and related barriers to integration. We address this organizational resource allocation dilemma by relaxing the common assumption that firms are either responsible or irresponsible and examining financial slack as a possible moderator. Using a multicountry sample of 1,957 firms over a 16-year timespan, we find strong empirical support for the positive association between firms' R&D intensity and CSR specialization, a novel concept that-distinct from CSR as such-gauges the extent to which firms specialize in specific environmental, social, or governance aspects of CSR. However, there is insufficient support for financial slack as a moderator in general (except for one noteworthy industry pattern and an alternative operationalization of slack). The exceptions suggest that the nature of organizational slack may influence the relationship between R&D and CSR specialization.
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Project description:Intellectual capital (IC) and corporate social responsibility (CSR) provide a strong link between the enterprise and stakeholders. These strategic approaches are responsible in value formation for better financial performance. This study investigates the mediating effects of corporate financial performance on the relationship between IC components (ICs) and CSR of firms from the food industry in Asia. We analyzed 308 firm-year observations of 44 listed firms from 2011 to 2017. The results of this study provided mixed findings regarding the effects of ICs and CSR. In addition, results vary from the disaggregated effects of each IC component on environmental, social, and governance pillars. The results also indicate that the combination of accounting and market-based estimates of financial performance was found to be significant mediating factor to explain the phenomenon which varies per ICs and dimensions of CSR. Lastly, the implications for sustainable business practices and investments in knowledge-based resources in the food industry are elaborated.
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Project description:China has witnessed the trend of corporate financialization (CF) with some potential risks as the economy slows down its pace in the past decade. In this paper, we explore whether corporate social responsibility (CSR) could work as an information channel to restrain CF or as reputation insurance to promote CF. We find a significant positive relation between CSR and CF, especially for non-SOEs and enterprises with low ownership concentration and high CSR scores. It verifies that the reputation insurance effect by CSR outweighs the information effect and denies the opposite. The results prove robust in tests including sensitivity and endogeneity test. By expanding the scale and adding new aspects to the discussion about how CSR affects CF, this paper provides valuable empirical support to both theorists and practitioners.
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Project description:In the past two decades, corporate hypocrisy has become a phenomenon that cannot be ignored in Corporate Social Responsibility (CSR) practice (Wagner et al., 2009) and has thus become a concern for management scholars (Cho and Lee, 2019). Using smartPLS, based on attribution theory, this paper takes 28 Chinese listed enterprises as examples to explore the influence of CSR motivation on its communication and implementation, as well as the impact of CSR implementation and promotion on consumers' perception of corporate hypocrisy. The research finds a negative correlation between value-driven motivation and corporate hypocrisy and a positive correlation of performance-driven motivation and stakeholder-driven motivation with corporate hypocrisy. The theoretical contribution of this paper is mainly reflected in the following four aspects. (1) It describes the scale of CSR implementation research and enriches the measurement tools of CSR implementation. (2) It enriches and expands research results in the field of CSR motivation perception. From the perspective of CSR and attribution theory, this study explores the influence of consumers' perception of CSR motivation on CSR communication and CSR implementation. (3) It supplements research results in the field of corporate hypocrisy. The influence of CSR communication and CSR implementation on corporate hypocrisy is clarified. (4) It clarifies the impact of CSR communication on CSR implementation so as to help enterprises better match CSR communication strategy and CSR implementation in practice and reduce consumers' perception of corporate hypocrisy. It is suggested that enterprises find their own positioning on CSR motivation, which provides a reference with which enterprises can make better decisions on CSR communication strategy after implementing CSR behavior and provides empirical evidence for the research on CSR motivation perception and corporate hypocrisy in China.
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Project description:In recent years there has been increased interest in the role played by business corporate social responsibility (CSR) strategies in promoting the health and wellbeing of internal and external stakeholders. However, the sparse public health research to date has mainly focused on the health and wellbeing of internal stakeholders. This viewpoint article aims to ignite discussion of how CSR strategies need to also target external stakeholders beyond the workplace. Businesses have an opportunity to help address the most important societal challenges, especially the social determinants of health which are the root causes of inequities in health. However, while advancing a new agenda for promoting external stakeholders’ health, businesses need to take into account potential challenges that might arise from ethical conflicts when trying to balance their CSR initiatives against their business operations.Significance for public healthThe role of businesses in improving public health has mainly been described from the workplace perspective, in terms of employee health and wellbeing. This viewpoint argues that it is time for businesses to also contribute to the improvement of health and wellbeing in society at large, using corporate social responsibility (CSR) strategies to help address the social determinants of health as a way to contribute to health equity and the triple bottom line.
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Project description: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.
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Project description:The recent outbreak of major economic, environmental and social incidents (e.g. privacy leakage, corruption) has put the blooming airline industry under spotlight. However, scant studies examined the trends and changes of corporate social responsibility (CSR) practices through CSR reporting on the economic, environmental and social dimensions in the aviation industry. To fill the gap, the current study examines the economic, environmental and social themes of Global Reporting Initiative (GRI) Standards on CSR communication of the global airlines. Quantitative content analysis is adopted for analyzing and comparing the CSR themes in 105 CSR reports of 21 airlines in major leagues from 2013 to 2017. Our findings indicated a salient growing trend in CSR reporting in the economic dimension while GRI 201-Economic Performance was the most significantly reported sub-topic. Our study has also compared the CSR reporting practices between the APEC based airlines and EU based airlines. The results indicated that focus of CSR reporting was different in the two regions. This study provided a comprehensive understanding of how global airlines communicate their CSR practices and respond to stakeholders' expectations via CSR reporting. This study informs both academics and practitioners about the changing trends of CSR development and reporting in the airline industry worldwide.
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Project description:Companies are increasingly aware of their role with regard to social responsibility in its three pillars: economic, social and environmental, with their different stakeholders. Facing the dilemma of choosing the model of social responsibility they should adopt, taking care of their organizational culture and their employees, with a global vision that the business world requires. However, it is not an easy task for small and medium enterprises, mainly because of their economic shortcomings in human resources and knowledge of how to be a socially responsible company. But they are aware that Corporate Social Responsibility (CSR) is an opportunity for development and differentiation in the market. Therefore, the objective of this research is to build, identify and validate a model of Social Responsibility in small and medium enterprises in Guanajuato, Mexico (CSRSMEs), on a sample of 226 SMEs, using as a basis the methodology of the international standard of Ethical and Socially Responsible Management System (SGE21). A quantitative approach was used and, a descriptive analysis, exploratory factor analysis and the structural equation modeling was applied. The results determine that the most relevant variables for being socially responsible are human capital, clients, supply chain, social environment and impact on the community, and organizational governance: Legality and Management System. It is drawn from this work that the flexibility of the so-called Ethical and Socially Responsible Management System has the empirical foundations needed. That is, from the perspective of the company's management to consider the CSRSMEs model an opportunity to adopt and evaluate the areas of social responsibility management of any business structure in the SMEs in Mexico.
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Project description:The 'mobbing' phenomenon is regarded as the actions or behaviour referring to an employee or directed against an employee, comprising persistent and drawn-out harassment or intimidation of that employee. This phenomenon causes substantial negative workplace consequences, but, above all, one should stress the consequences for the victims, which are devastating. This has been observed in a variety of organisations, regardless of the sector and country. Given these facts, the purpose of this study was to identify the prevalence of workplace mobbing in Polish and Lithuanian organisations with regard to corporate social responsibility (CSR). The research sample included a group of 823 entities operating in both countries in both the private and public sectors (410 from Lithuania and 413 from Poland). A closed-type questionnaire was used in the survey. Several research methods including factor analysis, Cronbach's alpha, Spearman-Brown, factor loading, and total item correlation were used in our study. The results achieved showed that there were both similarities as well as differences between the analysed organisations. More specifically, our research revealed that: (1) Employee attitude to CSR depends on the company's sector of activity and the country; (2) In Poland, workplace mobbing is more prevalent in the public sector than in the private, whilst in Lithuania there were no substantial differences; (3) Organisations that implemented the CSR concept showed less imposed mobbing prevalence; and (4) Employees who faced mobbing in the workplace had worse relationships with clients and users of the company's services/products.
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