Communicating the corporate social responsibility (CSR) of international contractors: Content analysis of CSR reporting

Liao, Pin‐Chao; Xia, Nini; Wu, Chunlin; Zhang, Xiaoling; Yeh, Jui-Lin

doi:10.1016/j.jclepro.2017.04.027

Cited by 85 publications

(46 citation statements)

References 51 publications

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“…To meticulously measure the dependent variable, CSR disclosure, a content analysis (CA) technique, is employed as an instrument of CSR reporting. CA has been immensely accepted in CSR disclosure research (see, Coffie, Aboagye‐Otchere, & Musah, ; Haniffa & Cooke, ; Liao, Xia, Wu, Zhang, & Yeh, ).…”

Section: Methodsmentioning

confidence: 99%

Ownership structure, stakeholder engagement, and corporate social responsibility policies: The moderating effect of board independence

Zaid

Abuhijleh

Pucheta‐Martínez

2020

Corp Soc Responsibility Env

137

140

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This study primarily purposes to empirically examine the impact of stakeholder engagement mechanism in the form of professional shareholders on the corporate social responsibility (hereafter CSR) disclosure and how the previous nexus is shaped and moderated by the level of board independence within a dynamic framework. An María Consuelo Pucheta-Martínez https://orcid.org/0000-0002- 2209-5202ENDNOTES 1 Strictly endogenous; means that firm's past/current CSR disclosure level affects the current/future the structure of firm's ownership. The results are unreported to save space but available from the authors upon request.2 Because one of the main assumption of OLS that there is no association between regressors and the error term, having endogenous explanatory variable (X is affected by Y) in our model will generate biased OLS results.

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Section: Methodsmentioning

confidence: 99%

Ownership structure, stakeholder engagement, and corporate social responsibility policies: The moderating effect of board independence

Zaid

Abuhijleh

Pucheta‐Martínez

2020

Corp Soc Responsibility Env

137

140

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“…The study of corporate reporting is presented as a valuable tool for understanding firms' social and communication phenomena [4,55,56], so we focused our empirical study on a content analysis based on corporate reports, following previous studies in the literature [4,19,[57][58][59][60]. Content analysis as a research approach allows delving deeper into CSR disclosures by BGs.…”

Section: Methodsmentioning

confidence: 99%

CSR Communication Strategies of Colombian Business Groups: An Analysis of Corporate Reports

2018

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The aim of this paper is to assess stakeholder orientation and corporate social responsibility (CSR) communication strategies in the business groups (BGs) of an emerging economy by means of content analysis. We worked with 30 non-financial BGs taken from the Colombian Stock Exchange. The study uses as its unit of analysis corporate reports that have been classified into four categories: annual reports (ARs), sustainability reports (SRs), combined reports (CRs), and integrated reports (IRs). The results show that IRs are the most similar reports, that Colombian BGs are mainly employee-oriented (ARs, SRs, CRs) and shareholder-oriented (IRs), and that response and involvement communication strategies are the most commonly used. Our research has theoretical and practical implications based on the assumption that the study of corporate reports has particular importance for those BGs with diversification strategies and international orientation, since it opens possibilities for future research. no evidence of which among the above-mentioned communication strategies BGs adopt, and which kind of stakeholder orientation they follow.This research is conducted in Colombia, which has an emerging economy where the study of contemporary BGs is fairly recent [10]. In Colombia, BGs are on the rise, and are important for the development of the economy [11]; they have reorganized their structures in recent years in order to be more strategic [12]. Colombia is a country with a tradition of CSR practices [13] and of voluntary disclosure reporting practices [14]. Additionally, Colombian BGs are following internationalization processes [15], leading them to become 'multilatinas'; that is to say, they are firms that are located and consolidated in a Latin American country, and seek expansion and positioning in new markets [16]. Furthermore, the context of developing countries has some cultural, social, political, and economic aspects that make them different [17], and therefore interesting to study.A recent study [18] shows that 68% of consulted investors recognize the importance of CSR reports for their investment decisions and consider the report to be the main tool for communicating CSR practices [19]. This paper aims at identifying corporate reporting practices in the BGs of an emerging economy and subsequently establishing their stakeholder orientation and prevailing CSR communication strategies. To achieve these three objectives, we applied a content analysis of 30 corporate reports from the year 2015 from BGs that are representative of the Colombian economy. Following Habek and Wolniak [20], Venturelli et al. [21], and Davila et al. [22], the BG reports under analysis were classified into four categories: annual reports (AR), sustainability reports (SR), combined reports (CR), and integrated reports (IR). We draw on the stakeholders theory [23] and previous studies [24][25][26][27][28] in order to define the stakeholder categories, allowing us to assess the type of orientation presented by the analyzed Colombian BGs.This study i...

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“…There is no standard definition, but it needs to be understood as real penetration that gives the feeling of social responsibility at all levels and to be very safe for all stakeholders, with the vision originating at the top and disseminating downwards. The following eight items are drawn from the work of Liao et al () to measure the realization of CSR. Fair impartial job opportunities are provided by my organization. All employees are under official labor contracts in my organization. My organization complies with environmental laws and regulations. My organization is devoted to technological innovation in green building design and applies the technology in the construction process. My organization ensures that building materials meet safety standards. Reasonable project financial analyses are required to ensure that projects do not overspend. My organization maintains effective communication and handles complaints from the community in a timely way. My organization has assisted in public disease control and prevention. …”

Section: Methodsmentioning

confidence: 99%

“…With their economic and social progress, enterprises are not only responsible for making profits, but are also supervised for the environment – which introduces a need for social responsibility. Among various studies on ranking of CSR in various industries, Chinese contractors have been ranked lowest as compared with Europeans (Liao, Xia, Wu, Zhang, & Yeh, ). CSR actions have certain financial outcomes, which are affected by cultural variations.…”

Section: Theoretical Framework and Hypothesesmentioning

confidence: 99%

Development of theoretical framework and measures for the role of social media in realizing corporate social responsibility through native and non‐native communication modes: Moderating effects of cross‐cultural management

Hao

Farooq

Sun

2018

Corp Soc Responsibility Env

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Businesses have recognized the importance of corporate social responsibility (CSR) for overall fulfillment of strategic prerequisites. Long-term success for any business enterprise is not possible without giving due attention to CSR. This paper aims to ascertain the unfamiliar communication links that can influence realization of CSR. It also discusses the possible mediating effects of two basic communication modes on CSR when used through social media. It is of further interest for future researchers due to the study of the moderator cross-cultural management, which can strengthen the relationship between usage of social media and CSR realization. By exploring the utilization of social media for communication of CSR, this report is an important step towards empirical research to produce a concrete theory based on the methodology, tests and measures prescribed herein.

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Communicating the corporate social responsibility (CSR) of international contractors: Content analysis of CSR reporting

Cited by 85 publications

References 51 publications

Ownership structure, stakeholder engagement, and corporate social responsibility policies: The moderating effect of board independence

Ownership structure, stakeholder engagement, and corporate social responsibility policies: The moderating effect of board independence

CSR Communication Strategies of Colombian Business Groups: An Analysis of Corporate Reports

Development of theoretical framework and measures for the role of social media in realizing corporate social responsibility through native and non‐native communication modes: Moderating effects of cross‐cultural management

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