Making implicit CSR explicit? Considering the continuity of Japanese “micro moral unity”

Horiguchi, Shinji

doi:10.1111/beer.12343

Cited by 6 publications

(5 citation statements)

References 56 publications

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“…The theoretical significance of this study is that it provides new knowledge regarding sustainability and sustainability reporting by showing that not only the adoption of IR but also the promotion of integrated thinking is necessary to change organisational values towards the creation of long‐term value, especially when Japanese companies' consideration of the long‐term view is doubtful (Horiguchi, 2021). In terms of practical significance, this study specifically contributes to new knowledge about how IR can be applied effectively in companies in countries with a similar IR situation as Japan, by showing the changes brought by IR adoption.…”

Section: Discussionmentioning

confidence: 99%

“…In this context, the purpose of this study is to investigate the approaches and internal mechanisms that companies employ in their application of IR and to examine whether IR drives organisational change at an early stage through a multiple case study. In Japan, ‘ethically questionable practices have been going on behind the explicitly articulated CSR policies’ (Horiguchi, 2021, p. 311), while some studies have shown large Japanese companies integrating their long‐term perspectives into their relationship with stakeholders (Eweje & Sakaki, 2015; Fukukawa & Moon, 2004; Hosoda & Suzuki, 2015). IR can be just a way of storytelling (Higgins et al, 2014).…”

Section: Introductionmentioning

confidence: 99%

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Adoption of integrated reporting and changes to internal mechanisms in Japanese companies

Hosoda

2021

Corp Soc Responsibility Env

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The increase in companies' use of integrated reporting (IR) has led to an increase in academic interest in IR. However, IR research from an internal corporate perspective is limited. This study investigates the approaches and internal mechanisms that early adopters use to implement IR. Further, the study examines whether IR drives organisational change at an early stage. A multiple case study was conducted. Data were collected through semi‐structured interviews and email exchanges with the managers responsible for IR in seven Japanese companies. Results showed that the long‐term perspective in Japanese companies might explain the application of IR without negative responses to its introduction, regardless of the approach used to adopt IR. As a first‐order change, the adoption of IR leads to incremental changes in the reporting contents and processes and linkage between financial and non‐financial measures in business strategy. The first‐order change could accelerate the promotion and practice of integrated thinking, thus leading to second‐order changes. However, awareness of integrated thinking needs to be raised not only in management but also in lower levels of the organisation. The use of IR within companies is one possible solution to this problem. This study contributes to new knowledge regarding sustainability and sustainability reporting by focusing on how the application of IR and integrated thinking can promote changes to internal mechanisms and organisational value towards the creation of long‐term value.

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Section: Discussionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Adoption of integrated reporting and changes to internal mechanisms in Japanese companies

Hosoda

2021

Corp Soc Responsibility Env

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“…This is relevant as CEOs have been perceived as important actors to explain corporate social behaviour (Karassin and Bar-Haim, 2016; Saha et al , 2019; Yin et al , 2016). Second, it offers an understanding of what CSR means in specific societies, complementing previous research that links CSR actions and cultural and social norms (Cahan et al , 2017; Horiguchi, 2021). Finally, it suggests that the way CSR is perceived by corporate executives depends on the national settings in which the firm operates as illustrated by prior studies such as Carson et al (2015), Vallentin (2015) and Horiguchi (2022).…”

Section: Introductionmentioning

confidence: 90%

Drivers of support for corporate social responsibility: what matters most to Brazilian business leaders

Gimenes

Pião

2022

SRJ

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Purpose This study aims to examine the drivers prompting business leaders to support corporate social responsibility (CSR) practices in Brazil. Design/methodology/approach The research design selected is a qualitative exploratory multiple-case approach. Data were collected through 16 in-depth interviews with leaders of Brazilian companies. Findings Evidence is found that the main drivers prompting leaders to support CSR in Brazilian companies are linked to firm performance (economic opportunities and risk management) rather than ethical or external drivers (national policies and stakeholder pressure). In addition to this, the study identifies that for Brazilian business leaders, CSR practices have little to do with individual responsibility and personal fulfilment, but rather with a search for better overall effectiveness of the firm. Originality/value This study adds to a relevant and increasing body of literature on organisational behaviour from a societal perspective, offering an understanding of what catalyses organisations to engage in CSR practices.

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“…However, a consideration of the nature of social sustainability practices of large-scale mining companies raises questions of the intentions of corporate managers and the intrinsic qualities of their actions. As Horiguchi (2021) has observed, corporate managers may engage in unethical practices behind explicitly articulated sustainability policies. As such, it is not merely the explicit social sustainability strategies of firms that are important, but also the mindset of managers to internalise their social costs and engage in activities that genuinely reflect the moral basis of ethical decisions.…”

Section: Implications For Theory Policy and Ethicsmentioning

confidence: 99%

Examining the social sustainability strategies of multinational mining companies in a developing country

Amoah,

Eweje

2023

SRJ

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Purpose The purpose of this paper is to examine the social sustainability strategies of multinational mining companies in addressing risks in areas of exploratory intensity and contributing to social capital in local communities. Design/methodology/approach This study is situated within an interpretivist paradigm and uses a qualitative research methodology, drawing on data from semi-structured interviews with multinational mining companies operating in Ghana and key stakeholder groups. Findings The results of this study show that multinational mining companies use strategies broadly categorised as social responsibility, social compliance, local content and relationship proximity to address challenges embedded in the extractive process. Originality/value By examining the strategies in addressing risks to sustainable social development in mining communities, this study contributes to fill the social sustainability gaps in mining research and adds to relevant literature.

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Making implicit CSR explicit? Considering the continuity of Japanese “micro moral unity”

Cited by 6 publications

References 56 publications

Adoption of integrated reporting and changes to internal mechanisms in Japanese companies

Adoption of integrated reporting and changes to internal mechanisms in Japanese companies

Drivers of support for corporate social responsibility: what matters most to Brazilian business leaders

Examining the social sustainability strategies of multinational mining companies in a developing country

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