Is Corporate Social Responsibility Used to Mask Corporate Speculation? Evidence from Emerging China

Sui, Wenjuan; Yang, Changying; Zhang, Huiyu

doi:10.3390/su11123375

Cited by 5 publications

(7 citation statements)

References 74 publications

(186 reference statements)

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“…Internal drivers of corporate social responsibility Some studies have assessed the various internal factors acting as drivers of CSR (Agudo-Valiente et al, 2017;Al-Reyaysa et al, 2019;Fabrizi et al, 2014;Galbreath, 2010;Hu et al, 2018;Ikemba-Efughi and Raj, 2020: Kachouri et al, 2020: Kim and Lee, 2012Kolk et al, 2014;Lee et al, 2018;Lenssen et al, 2011;Li et al, 2016;Miska et al, 2016;Mzembe et al, 2016;Orazalin, 2019;Park and Ghauri, 2015;Reddy and Hamann, 2018;Reimann et al, 2015;Rodríguez Bolívar et al, 2015;Shirodkar et al, 2018;Sui et al, 2019;Valls Martinez et al, 2019;Yin, 2017). Firms engage in CSR because of internal institutional factors such as ethical corporate culture and top management commitment (Yin, 2017).…”

Section: Consequences Of Global Corporate Social Responsibilitymentioning

confidence: 99%

“…Consumers expect that firms engage in CSR initiatives that sincerely serve public interests and at the same time attend to firm-serving motives (Kim and Lee, 2012). Notwithstanding, the real motive that drives the CSR activities of organisations, is to manage potential risks from their speculative activities suggesting that firms may act in more self-serving ways under the guise of CSR (Sui et al, 2019). Consumer expectations with respect to CSR in China combine both economic and legal responsibility (required CSR) and philanthropic responsibilities and ethical responsibilities (expected CSR).…”

Section: Consequences Of Global Corporate Social Responsibilitymentioning

confidence: 99%

“…Organisations and managers are no longer preoccupied with acting in ways that minimise the adverse impact of their operations on the social, economic and natural environment because it is no longer adequate to define CSR in these terms. Rather than seeing business as part of the problem, organisations are increasingly been seen as part of the solution (Rodríguez Bolívar et al, 2015;Shirodkar et al, 2018;Sui et al, 2019). Accordingly, the development agenda has shifted from the question of how business causes poverty, to portraying the private sector as part of the solution.…”

Section: Introductionmentioning

confidence: 99%

“…Valiente et al, 2017;Al-Reyaysa et al, 2019;Fabrizi et al, 2014;Galbreath, 2010;Hu et al, 2018;Ikemba-Efughi and Raj, 2020;Kachouri et al, 2020;Kim and Lee, 2012;Kolk et al, 2014;Lee et al, 2018;Lee and Shin, 2010;Liu et al, 2014;Nyeadi et al, 2018;Lenssen et al, 2011;Li et al, 2016;Miska et al, 2016;Mzembe et al, 2016;Orazalin, 2019;Park and Ghauri, 2015;Reddy and Hamann, 2018;Reimann et al, 2015;Rodríguez Bolívar et al, 2015;Shirodkar et al, 2018;Sui et al, 2019;Valls Martinez et al, 2019;Yin, 2017 …”

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confidence: 99%

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Global CSR, drivers and consequences: a systematic review

Dartey‐Baah

Amoako

2021

JGR

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Purpose The purpose of this paper is to provide a systematic review of research studies on the drivers and consequences of corporate social responsibility (CSR). Design/methodology/approach This paper used a systematic literature review using research papers published on the drivers and consequence of global CSR from 2010 to 2020. Findings The findings of this paper show that the principal themes of published research articles on the drivers and consequences of CSR are internal drivers, external drivers and consequences of CSR. Publications on the drivers and consequences of global CSR have been dominated by studies that used quantitative approach and cross-sectional design. A significant number of studies also used secondary data source with most of these studies not being sensitive to sectorial influences. More importantly, this study revealed that the emphasis of CSR on actions that demonstrate social responsibility is more associated with overall financial performance and firm value when contrasted against ethical statements of social responsibility which is associated with weaker firm financial performance and outcomes. Moreover the review indicated that the level of CSR engagement and disclosure has been associated with higher share prices whereas low level of CSR disclosure in sensitive industries results in lower share prices. In addition, employees’ intention has been identified as a critical driver for CSR activities. Furthermore, it was also identified that firms engage in CSR because of internal institutional factors such as ethical corporate culture and top management commitment, whereas external drivers of CSR include socio-political factors, globalisation and environmental accountability. Practical implications CSR is an area that can be harnessed to contribute to sustainable solutions to global challenges. It also provides an added advantage of ensuring that the perpetuation of the relationship between businesses and society are more complementary. Originality/value This review is one of the few studies focussed on highlighting the drivers and consequences of global CSR. This review also provides proof of the areas of research that need attention and provides recommendation on future areas of study on the drivers and consequences of global CSR.

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Section: Consequences Of Global Corporate Social Responsibilitymentioning

confidence: 99%

Section: Consequences Of Global Corporate Social Responsibilitymentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

mentioning

confidence: 99%

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Global CSR, drivers and consequences: a systematic review

Dartey‐Baah

Amoako

2021

JGR

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“…Such organisations rely on CSR as a means of minimising uncertainty regarding access to resources essential for their operations. In addition, Sui et al (2019) found that corporate speculation influences CSR engagements positively. Firms employ CSR as a means to conceal their speculative activities by establishing their status and acquiring leniency insurance against possible penalties.…”

Section: Resultsmentioning

confidence: 99%

A review of empirical research on corporate social responsibility in emerging economies

Dartey‐Baah

Amoako

2021

IJOEM

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PurposeThe purpose of this paper is to provide a systematic review of empirical research studies on corporate social responsibility (CSR) in emerging economies.Design/methodology/approachThis paper employed a systematic literature review using research papers published on CSR in emerging economies from 2010 to 2019.FindingsThe findings of this paper show that the principal themes of published research articles on CSR in emerging economies are (1) effects of CSR, (2) drivers of CSR and (3) challenges of CSR. Additionally, publications on CSR in emerging economies have been dominated by studies that used quantitative approach and cross-sectional design. A significant number of studies also employed secondary data sources with most of these studies not being sensitive to sectoral influencesResearch limitations/implicationsThe research is non-empirical.Practical implicationsCSR is an area that can mitigate some of the developmental challenges of emerging economies and also stimulate the economic growth of firms. Thus, governments and organisations must partner to provide suitable conditions that would influence organisations to incorporate CSR in their business plans.Originality/valueThis review is the first of its kind that identifies the principal thematic domains of research on CSR in emerging economies. This review also provides proof of the areas of research that need attention and also provides recommendation on future areas of study on CSR in emerging economies.

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Tax avoidance and sustainability reporting: Alignment or greenwashing strategy?

Nasih,

Harymawan,

Abdul Rasid

et al. 2024

Corp Soc Responsibility Env

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This study examines the relationship between sustainability reporting and tax avoidance, distinguishing genuine alignment with environmental and social commitments from greenwashing strategies. We also examine the impact of tax amnesty programs on these reporting motives. Using Indonesian nonfinancial listed firms in the 2010–2018 period, this study reveals that these firms employ sustainability reporting as a means of impression management to conceal their tax avoidance practices. Moreover, we document a negative relationship between sustainability reporting and tax avoidance when the firms participate in the tax amnesty program. Our findings are robust, and we provide several additional analyses to expand our contribution. Lastly, our study is believed to be one of the few that focuses on providing empirical evidence on how sustainability reporting is utilized as a “smokescreen” of tax avoidances.

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Is Corporate Social Responsibility Used to Mask Corporate Speculation? Evidence from Emerging China

Cited by 5 publications

References 74 publications

Global CSR, drivers and consequences: a systematic review

Global CSR, drivers and consequences: a systematic review

A review of empirical research on corporate social responsibility in emerging economies

Tax avoidance and sustainability reporting: Alignment or greenwashing strategy?

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