Harmonization of firm CSR policies across national contexts: Evidence from Brazil &amp; Sweden

Mazboudi, Mohamad; Sidani, Yusuf; Ariss, Akram Al

doi:10.1016/j.ibusrev.2020.101711

Cited by 28 publications

(20 citation statements)

References 90 publications

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“…Previous studies investigated the internationalization of CSR strategies in a single country context, but did not focus on reporting practices and mostly used interviews in their research approach (Beddewela and Fairbrass, 2016;Beddewela and Herzig, 2013;Bondy and Starkey, 2014;Bondy et al, 2012;Jamali and Neville, 2011). Studies that made two-country comparisons focused on CSR practices, rather than reporting (Brammer and Pavelin, 2005;Mazboudi, 2020) or investigated CSR reporting in a non-parent-subsidiary context (de Villiers and Alexander, 2014;Dumitru et al, 2017;Farooq and de Villers, 2019).…”

Section: Discussionmentioning

confidence: 99%

“…We, therefore, believed that more focused comparative studies based on two countries were also needed. Some authors have already taken this approach to provide new insights into CSR-related issues in Australia and South Africa (de Villiers and Alexander, 2014), the UK and the US (Brammer and Pavelin, 2005), Australia and New Zealand (Farooq and de Villers, 2019), Brazil and Sweden (Mazboudi et al, 2020) and Poland and Romania (Dumitru et al, 2017). However, to the best of our knowledge, studies comparing CEE countries with non-CEE/non-European Union (EU) countries are non-existent.…”

Section: Introductionmentioning

confidence: 99%

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Internationalization and CSR reporting: evidence from US companies and their Polish subsidiaries

Cho

Krasodomska

Ratliff-Miller

et al. 2021

MEDAR

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Purpose This study examines the internationalization effects of corporate social responsibility (CSR) reporting, specifically aiming to identify and compare the CSR reporting practices of large US multi-national corporations (MNCs) and their Polish subsidiaries. Design/methodology/approach Based on content analysis and using a disclosure index, the authors examined the CSR information posted on, or linked to, the corporate websites of a sample of 60 US-based MNCs and their subsidiaries operating in Poland. Findings The findings indicate that US companies, despite operating in a less regulated environment, had more extensive disclosure than their Polish subsidiaries and covered more CSR-related topics. CSR disclosures within the US subsample were analogous in volume and detail. By contrast, only about half of Polish companies provided CSR disclosures, which were more diverse in volume and in the types of activities disclosed. The authors did not find a significant positive correlation between the CSR disclosures of the two subsamples. Originality/value The study contributes to the literature on internationalization processes and sustainability practices. It provides insights into the CSR reporting of companies located in Central and Eastern European countries. The findings also have implications for policymakers in incentivizing the enhancement of the reporting disclosure practices of companies.

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Section: Discussionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Internationalization and CSR reporting: evidence from US companies and their Polish subsidiaries

Cho

Krasodomska

Ratliff-Miller

et al. 2021

MEDAR

View full text Add to dashboard Cite

show abstract

“…This collaboration may benefit local development, as it may overcome challenges, for example, in education, health, or infrastructure (Cantwell et al., 2010; Doh et al., 2017). A variety of benefits may result from the combination of MNCs and institutional voids, as corporate social responsibility is recognized as a practice to counterbalance institutional voids (Mazboudi et al., 2020). This process is also of great interest to MNCs, as it helps with their legitimization and publicity (Yang et al., 2020).…”

Section: Theoretical Backgroundmentioning

confidence: 99%

Are foreign companies a blessing or a curse for local development in Brazil? It depends on the home country and host region's institutions

et al. 2021

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Latin America is an important destination for foreign direct investment (FDI). The debate on whether FDI is beneficial or harmful to the region is ongoing. Our study investigates how institutions from the home country and the host region affect the FDI‐human development nexus in Brazil. Specifically, we employ a unique data set comprising 92 municipalities and companies from 52 countries. We use threshold regressions to scrutinize the heterogeneous effects of FDI on the municipalities' income, education, health, and productivity levels. Our results indicate that locations with a high concentration of companies from countries with well‐developed institutions tend to experience a more positive effect of FDI on local development than regions with a high concentration of companies from emerging economies with less developed institutions. This effect is nonlinear, though, and more significant in institutionally weak regions. Our findings suggest that the FDI‐human development nexus is neither always positive or negative. Instead, it varies depending on which human development aspect is being analyzed and on institutions. Finally, we discuss policy implications for Brazil and Latin America.

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“…Still, CSR studies face many challenges in addressing the complexity and fluidity of the Asian context. Given the pressures of globalization and the expected harmonization of management practices across cultures, there are many arguments that all organizations should apply the same CSR practice regardless of cultures, religions and nations (Mazboudi et al, 2020). Moreover, there are also weaknesses in how context has been conceptualized and empirically explored.…”

Section: Introductionmentioning

confidence: 99%

Corporate social responsibility in Vietnam: Systematic review of research and future directions

Nguyen

Khan

Bensemann

2021

SBR

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Purpose Whilst research on corporate social responsibility (CSR) is reaching new territories, the extent to which such literature manifests itself in developing countries is yet to be fully understood. To that end, this study aims to investigate the understanding, evolution and practice of CSR in Vietnam. Design/methodology/approach A systematic review of the current literature in the recent past (2000–2020) has been embraced in this research. By analysing a total of 143 articles, the authors demonstrate that there has been visible growth in published articles related to CSR in Vietnam over the past 21 years. Findings The authors demonstrate that CSR research in Vietnam has significantly grown in the recent past. The results highlight the in-depth distribution of publications by year, journal, industry, nature and focus of CSR research in the country. Originality/value This study is not only the first to provide an enhanced overview of the current state of CSR knowledge in the country but also sets out directions within the CSR research agenda related to Vietnam and potentially other emerging and developing countries.

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Harmonization of firm CSR policies across national contexts: Evidence from Brazil & Sweden

Cited by 28 publications

References 90 publications

Internationalization and CSR reporting: evidence from US companies and their Polish subsidiaries

Internationalization and CSR reporting: evidence from US companies and their Polish subsidiaries

Are foreign companies a blessing or a curse for local development in Brazil? It depends on the home country and host region's institutions

Corporate social responsibility in Vietnam: Systematic review of research and future directions

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