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

Cho, Charles H.; Krasodomska, Joanna; Ratliff-Miller, Paulette; Godawska, Justyna

doi:10.1108/medar-06-2020-0922

Cited by 14 publications

(8 citation statements)

References 77 publications

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“…Recently, CSR has received attention due to its importance to customers, employees, shareholders, suppliers, the environment, and society as a whole. The practice of CSR is one of the effective ways by which an enterprise can enhance its reputation [2] and sharpen its competitive edge, which is subsequently reflected in a firm's profitability [3]. These days, in particular, with competition becoming increasingly tougher, CSR should be taken into consideration.…”

Section: Introduction 1research Backgroundmentioning

confidence: 99%

Consumers’ Perspectives and Behaviors towards Corporate Social Responsibility—A Cross-Cultural Study

Hsu

Bui

2022

Sustainability

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This study measured consumers’ perspectives and behaviors with respect to corporate social responsibility (CSR). Specifically, we explored the components of CSR, including CSR aimed towards the environment, society, customers, employees, suppliers, and shareholders. We also examined the impact of CSR practices on brand attitude and purchase intention. The study surveyed 616 consumers across three locations, with detailed questionnaires in four languages. A total of 564 samples (186 from Vietnam, 189 from Indonesia, and 189 from Taiwan) qualified for data analysis. Additionally, statistics software including LISREL 8.8, STATISTICA 10, and MINITAB 19 were utilized to evaluate our hypotheses and construct a structural model. The results indicated that the consumers across the three areas were not concerned about CSR aimed towards shareholders, while all consumers considered CSR aimed towards themselves. Vietnamese customers prioritized a company’s care for its employees, while both Indonesian and Taiwanese consumers concentrated on the environment and society. In addition, suppliers’ benefits and rights attracted Indonesians’ attention. Furthermore, CSR had a positive significant impact on brand reputation in all three cultures. However, while CSR had a positive influence on customer purchase intention in Indonesia and Taiwan, it did not in Vietnam.

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Section: Introduction 1research Backgroundmentioning

confidence: 99%

Consumers’ Perspectives and Behaviors towards Corporate Social Responsibility—A Cross-Cultural Study

Hsu

Bui

2022

Sustainability

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“…Further, they indicated the presence of agency effects as power and politics within the firms shaped their CSR activities (Bondy et al, 2012). Whereas Bondy et al (2012) investigated global firm headquarters, these issues would likely play out in their foreign subsidiaries as well (Cho et al, 2021), the topic the current study investigates.…”

Section: Literature Review and Research Proposition 21 Seeking And Ga...mentioning

confidence: 91%

“…Whereas Bondy et al. (2012) investigated global firm headquarters, these issues would likely play out in their foreign subsidiaries as well (Cho et al. , 2021), the topic the current study investigates.…”

Section: Literature Review and Research Propositionmentioning

confidence: 99%

Gaining legitimacy and host market acceptance: a CRM analysis for foreign subsidiaries in China

Hung

Tse²,

Chan³

2022

IMR

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PurposeBuilding on the scant literature on how foreign subsidiaries strategize Cause-Related-Marketing (CRM) to gain legitimacy and acceptance in host markets, this paper investigated the impact of two CRM components (post-crisis recovery, CSR activities) on subsidiary performance and future opportunities in China, a country whose institutional development lags behind its economic achievements. The study also investigated the moderating effects of strategic mindset and subsidiary empowerment on CRM effects, issues highly relevant to MNCs and their subsidiaries.Design/methodology/approachTo minimize common method variance, the study adopted a multi-informant firm executive survey design that included responses from a director and a manager from 230 foreign subsidiaries operating in China. The director-level respondents assessed Firm Competences, Organizational Ties, Subsidiary Performance and Future Opportunities. The manager-level respondents assessed CSR activities (Legal, Ethical and Philanthropic CSR) and other operational measures.FindingsThe two CRM components affected Subsidiary Performance (sales, shares and profit) and Future Opportunities in different ways as postulated by legitimacy theory. While Post-crisis Recovery enhanced Subsidiary Performance (sales), it could not enhance Future Opportunities by itself unless the subsidiary received headquarters empowerment. Interestingly, only Ethical and Philanthropic CSR activities with enhancement from Strategic Mindset mattered to Future Opportunities.Originality/valueThe research unfolded key elements in how foreign subsidiaries planned CRM strategies to gain legitimacy and acceptance in a host market with less-developed institutions, thereby addressing a gap in the literature. It also showed how firms internalize CRM and became receptive to social sentiments of a significant host market.

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“…A few fields of research in accounting are outlined and some examples of recent studies in these areas are shown for indicative purposes only. These includes research on the social impacts of accounting, including performance measurement (Power, 2015;Yang et al, 2021;Carnegie, 2022aCarnegie, , 2022b, the audit society (Jeacle and Carter, 2022), social and environmental accounting or sustainability accounting (Gray and Laughlin, 2012;Kaur and Lodhia, 2019;Lai and Stacchezzini, 2021;Atkins and McBride, 2022), corporate social responsibility (CSR) (Cho et al, 2021) and integrated reporting (Eccles and Krzus, 2010;Eccles and Saltzman, 2011;Dragu and Tiron-Tudor, 2014) and extending beyond such notions (de Villiers et al, 2022b(de Villiers et al, , 2022a as well as, more recently, the impacts of COVID-19 (Lodhia et al, 2021;Leoni et al, 2021Leoni et al, , 2022[2] Carnegie et al, 2022aCarnegie et al, , 2022d.…”

Section: Background and Informing Literaturementioning

confidence: 99%

COVID-19 and accounting as multidimensional technical, social and moral practice: a framework for future research

Carnegie

Gomes²,

McBride³

2023

MEDAR

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Purpose The purpose of this study is to augment an understanding of the importance and relevance of a proposed new definition of accounting to reset, inform and develop accounting education, professional practice and research, from tomorrow, for the purpose of shaping a better world. In the process of setting an agenda, we outline, discuss, and analyse the eight articles which follow depicting complementary and insightful scenarios during COVID-19. Design/methodology/approach This study applies an original informing framework for discussion and analysis purposes, described as Framework of the Multidimensional Nature of Accounting. The proposed, multidimensional definition is “Accounting is a technical, social and moral practice concerned with the sustainable utilisation of resources and proper accountability to stakeholders to enable the flourishing of organisations, people and nature” (2021a, p. 69, 2021b). Findings Accounting is conceived, understood and examined in the research portrayed as a combined technical, social and moral practice concerned with shaping a better world to enable the flourishing of organisations, people and nature. To the contrary, accounting is not recognised as a mere neutral, benign, technical practice. Research limitations/implications While this paper examines the other articles, there is no substitute for carefully reading, and reflecting on, all the articles published. Importantly, each contribution provides unique and comprehensive insights on accounting during the initial global pandemic period. Originality/value Accounting is studied in different organisational and social contexts against the backdrop of a global pandemic, among other “wicked problems” worldwide.

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

Cited by 14 publications

References 77 publications

Consumers’ Perspectives and Behaviors towards Corporate Social Responsibility—A Cross-Cultural Study

Consumers’ Perspectives and Behaviors towards Corporate Social Responsibility—A Cross-Cultural Study

Gaining legitimacy and host market acceptance: a CRM analysis for foreign subsidiaries in China

COVID-19 and accounting as multidimensional technical, social and moral practice: a framework for future research

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