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Purpose The purpose of this paper is to take into account Simons’ (1994) formal levers of control framework and more informal processes to examine how organizations implement and manage corporate social responsibility (CSR) activities through management control systems (MCSs). Design/methodology/approach A multiple-case study was conducted in ten large French organizations. Qualitative data were collected during in-depth semi-structured interviews with the managers who were best informed on CSR practices and MCSs. The authors then performed within-case and cross-case analysis. Findings The study shows that organizations use different MCSs to manage CSR activities directed toward their salient stakeholders – that is, employees, customers, suppliers and community. Specifically, the authors found that social MCSs are used to communicate CSR values, manage risk, evaluate CSR activities, and identify opportunities and threats. In addition, the use of MCSs to implement CSR activities is mainly driven by the need to satisfy salient stakeholder demands, manage legitimacy and reputation issues, and meet top management expectations and enhance their commitment. Last, the use of social MCSs is hindered by a lack of clear strategic CSR objectives and action plans, a lack of global standards and measurement processes for CSR, and a lack of time and financial resources. Originality/value The study addresses recent calls in the literature for research into the ways formal and informal control systems are used to implement CSR activities and provides insight that may stimulate further research.

PurposeCOVID-19 has pushed many supply chains to re-think and strengthen their resilience and how it can help organisations survive in difficult times. Considering the availability of data and the huge number of supply chains that had their weak links exposed during COVID-19, the objective of the study is to employ artificial intelligence to develop supply chain resilience to withstand extreme disruptions such as COVID-19.Design/methodology/approachWe adopted a qualitative approach for interviewing respondents using a semi-structured interview schedule through the lens of organisational information processing theory. A total of 31 respondents from the supply chain and information systems field shared their views on employing artificial intelligence (AI) for supply chain resilience during COVID-19. We used a process of open, axial and selective coding to extract interrelated themes and proposals that resulted in the establishment of our framework.FindingsAn AI-facilitated supply chain helps systematically develop resilience in its structure and network. Resilient supply chains in dynamic settings and during extreme disruption scenarios are capable of recognising (sensing risks, degree of localisation, failure modes and data trends), analysing (what-if scenarios, realistic customer demand, stress test simulation and constraints), reconfiguring (automation, re-alignment of a network, tracking effort, physical security threats and control) and activating (establishing operating rules, contingency management, managing demand volatility and mitigating supply chain shock) operations quickly.Research limitations/implicationsAs the present research was conducted through semi-structured qualitative interviews to understand the role of AI in supply chain resilience during COVID-19, the respondents may have an inclination towards a specific role of AI due to their limited exposure.Practical implicationsSupply chain managers can utilise data to embed the required degree of resilience in their supply chains by considering the proposed framework elements and phases.Originality/valueThe present research contributes a framework that presents a four-phased, structured and systematic platform considering the required information processing capabilities to recognise, analyse, reconfigure and activate phases to ensure supply chain resilience.

This paper explores whether Moroccan family small-and medium-sized enterprises (SMEs) are more or less likely to be socially responsible than nonfamily firms of comparable size. Basing on 20 qualitative case studies, we collected qualitative data during semi-structured interviews with SME managers in charge of corporate social responsibility (CSR) issues. We then performed a content analysis. Our study provides consistent support for the stewardship perspective and shows that family SMEs are more likely to be socially responsible than nonfamily SMEs. We therefore posit that familySMEs hold distinctive perspectives on socially responsible business behavior as a result of their involvement in both their business and their community. and national community. Every year our actions receive support from local government and local communities. We are very satisfied.' and E6 develops this idea: 'We're a family business steeped in the region. We work in collaboration with a network of suppliers, retailers and distributors and we're on the alert and listen to our stakeholders.'The CSR practices of family SMEs also appear to be significantly linked with the CEO's commitment, values and culture. Thus, in several of these SMEs, the owner-manager or the senior partner was directly responsible for Table 2. Results of the content analysis: family versus nonfamily businesses Note: This table presents the results of our discourse content analysis. First figure refers to the mean score of interviews where the theme was mentioned. The second figure (in parentheses) refers to the number of interviews where the theme was mentioned. We shaded the themes identified as showing significant frequency difference of these occurrences, which were quoted significantly more frequently than were the other themes within the table (t-tests).