The relationship and development trend of corporate social responsibility (CSR) literature

Lin, Yu‐Cheng; Padliansyah, Roni; Lin, Tzu-Chiang

doi:10.1108/md-10-2018-1090

Cited by 21 publications

(22 citation statements)

References 45 publications

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“…A review of the literature on CSR-firm financial performance above has implied that there is strong evidence to support the positive impact of CSR on firm financial performance, which is in accordance with previous reviews on this literature 5,[78][79][80] . The sections below will provide a more detailed discussion on the theoretical background, CSR measurement approaches, intervening factors, and methodological approaches used in CSR-firm financial performance, and consequently, identify some important issues and implications for future research.…”

Section: Issues and Implications Of Csr-firm Financial Performance Literaturesupporting

confidence: 87%

Corporate social responsibility and firm financial performance: A literature review

Nguyen

2020

Sci. Tech. Dev. J. Econ. Law. Manag.

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This paper aims to investigate the literature on Corporate Social Responsibility (CSR) to provide a comprehensive overview of whether CSR would make a difference to organisational financial outcomes. The paper also provides a closer focus on CSR research in Vietnam. Through an extensive analysis of 86 most recent empirical studies from 2015 to 2020, we found that the contribution of CSR to firm financial performance has received significant support from the literature. Yet the overall findings are still inconsistent, and the majority of evidence is mainly from developed countries. The current literature on CSR and firm performance highlights some important issues, ranging from theoretical background, CSR measures, methodological issues, the need to consider intervening factors in CSR-firm performance relationship, and the need to extend this literature further in developing and emerging countries. The literature on CSR-firm performance research in Vietnam closely resembles these problems. Research in this country domain is still scarce in both quantity and quality, reflecting in a number of issues including the limited number of international publications, the absence of theory-driven research, and the less rigorous research design. Building on these findings, we recommend future research to (i) adopt the multi-theoretical approach for a more extensive view on whether and how CSR contributes to firm performance; (ii) obtain more rigorous methodological approaches to measure a wide range of CSR dimensions and address the issue of endogeneity in CSR-firm performance causal relationship; (iii) open the Pandora box to explore why and through which channels CSR can improve firm financial performance with the presence of situational factors; and (iv) build the literature with more evidence from different country contexts and from developing and emerging countries.

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Section: Issues and Implications Of Csr-firm Financial Performance Literaturesupporting

confidence: 87%

Corporate social responsibility and firm financial performance: A literature review

Nguyen

2020

Sci. Tech. Dev. J. Econ. Law. Manag.

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“…An IT approach defines "how the interests and the contributions of a series of heterogeneous stakeholders are linked into the models of value-creation" (Busco et al, 2017) and is likely to be more proactive to address sustainability challenges and CSR issues (Dmytriyev et al, 2021;Lin et al, 2019). Rinaldi (2020) conceptualised IT as a dynamic process where judgments and choices are influenced and constantly exchanged through active relations with stakeholders.…”

Section: Integrated Thinking In the Value Creation Processmentioning

confidence: 99%

Stakeholder engagement, flexible proactiveness and democratic durability as CSR strategic postures to overcome periods of crisis

Trana

Fiandrino

Yahiaoui

2022

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PurposeThe aim of this study is twofold. First, the research aims to identify Integrated Thinking (IT) stages of development. Second, the research aims to investigate how IT has reacted to the COVID-19 pandemic by accelerating integrated corporate social responsibility (CSR) practises.Design/methodology/approachThe study employs a case study on an Italian multi-utility company, Iren Group. The research method uses triangulated data collected from semi-structured interviews and archival materials and it analyses data with a top-down and bottom-up coding procedure. This allows us to inductively develop a model of IT stages of development and CSR strategic postures as response patterns to the COVID-19 pandemic.FindingsThe research identifies the developmental paths of IT initiation, IT reactiveness and IT implementation responding to changes and challenges in times of crisis. Furthermore, the research provides stimuli for recovery to overcome periods of crisis through three main CSR strategic postures: stakeholder engagement, flexible proactiveness and democratic durability.Practical implicationsThe research suggests that managers can adopt stakeholder engagement, flexible proactiveness and democratic durability as CSR strategic postures in order to integrate CSR practises into the company's DNA and overcome periods of crisis.Originality/valueThis is among the first studies that analyses how IT acts during a crisis in the multi-utility sector. There are three main stages of development, i.e. IT initiation, IT reactiveness and IT implementation, which are characterised by stakeholder engagement, flexible proactiveness and democratic durability.

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“…The approach to CSR continues to evolve [31][32][33], new definitions are proposed, and there are disputes about the scope of socially responsible activities and the need for their implementation [34,35]. One of the ways of perceiving CSR activities undertaken by enterprises is the triple bottom line (TBL) concept, according to which, apart from financial results, social and environmental effects should be taken into account among the criteria for assessing the enterprise's activity [36].…”

Section: Literature Studies 21 Csr and Its Profitability In Literaturementioning

confidence: 99%

Does CSR Affect the Profitability and Valuation of Energy Companies? An Example from Poland

Zieliński

Jonek-Kowalska

2021

Energies

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The article refers to the issues of financial profitability of undertaking CSR activities, which is widely reported in literature. The four largest electricity producing companies in Poland were selected for the analysis. The research period covers the years 2009–2019, when the index of socially responsible companies was operating on the Warsaw Stock Exchange. The main purpose of the article is to compare the profitability ratios and quotations of energy companies in Poland declaring themselves socially responsible with companies of the same sector that have not expressed such a declaration. The results obtained on the basis of descriptive statistics, concerning profitability ratios and stock market quotations, indicate no relationship between their level and stability and the companies’ declarations of compliance with social responsibility. Companies declaring themselves socially responsible were placed in the ranking between the results of companies that did not belong to the indicated index. This may be the result of the specific situation of energy companies in Poland.

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The relationship and development trend of corporate social responsibility (CSR) literature

Cited by 21 publications

References 45 publications

Corporate social responsibility and firm financial performance: A literature review

Corporate social responsibility and firm financial performance: A literature review

Stakeholder engagement, flexible proactiveness and democratic durability as CSR strategic postures to overcome periods of crisis

Does CSR Affect the Profitability and Valuation of Energy Companies? An Example from Poland

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