Using Management Control Systems to Implement CSR Activities: An Empirical Analysis of 12 Japanese Companies

Hosoda, Masahiro; Suzuki, Kenichi

doi:10.1002/bse.1896

Cited by 30 publications

(48 citation statements)

References 48 publications

(75 reference statements)

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“…Senior management's commitment to CSR (Dobele et al ., ) is the key to strategic formulation and implementation (Baumgartner, ; Hosoda and Suzuki, ). Perceptions of CSR are the result of their sense‐making and are highly influenced by the firms' signals (Basu and Palazzo, ).…”

Section: Discussionmentioning

confidence: 99%

Corporate Social Responsibility Excites ‘Exponential’ Positive Employee Engagement: The Matthew Effect in CSR and Sustainable Policy

Zhou

Luo

Tang

2017

Corp Soc Responsibility Env

106

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Corporate social responsibility (CSR) captures an organization's commitment to and engagement with multiple stakeholders; integrates economic, social, and environmental concerns into sustainable policies; and enhances employee perceptions, emotions, long-term value creation, and financial success. Most researchers have reported linear relationships between CSR and employee attitudes. Here, we test a new theory: After surpassing an upper bar, employee-perceived CSR exponentially stimulates their organizational pride. Organizational pride has a positive and linear direct impact on job satisfaction and affective commitment, respectively. Perceived CSR exponentially excites job satisfaction and affective commitment indirectly through organizational pride. Data collected from 296 managers and employees in 12 diverse companies in China support our theory. Policymakers must develop a sustainable policy, nourish a conducive environment, and pursue CSR as a competitive advantage because at a high level, perceived CSR exponentially reaps intangible rewards, creating the positive Matthew Effect in CSR and sustainable policy.There are four types of data: nominal (category), ordinal (order), interval (equal distance), and ratio (equal distance with an absolute zero) data. Our measure of CSR is an interval scale (equal distance) with an artificial zero (0) but is not a ratio scale (an interval scale with an absolute zero). 3 We would like to thank anonymous reviewer B for this excellent comment. We provided information for the exponential term of perceived CSR here.

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Section: Discussionmentioning

confidence: 99%

Corporate Social Responsibility Excites ‘Exponential’ Positive Employee Engagement: The Matthew Effect in CSR and Sustainable Policy

Zhou

Luo

Tang

2017

Corp Soc Responsibility Env

106

View full text Add to dashboard Cite

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“…In such CMEs, CSR is recognized as “the company's role within the wider formal and informal institutions for society's interests and concerns,” and its policies and programs are “motivated by the societal consensus on the legitimate role and contributions of corporations” (Matten & Moon, , p. 410). In the Japanese context, CSR is interpreted as “those corporate principles and policies— keiei rinen or hoshin ” (Fukukawa & Teramoto, , p. 138) that have long been in practice and have always influenced corporate activities (Hosoda & Suzuki, ; Lee, Park, Song, & Yook, ). The policies associated with implicit CSR result from societal expectations of the corporation's role in society.…”

Section: How and Why Csr Practices May Vary In The United States And mentioning

confidence: 99%

Explicit and implicit corporate social responsibility: Differences in the approach to stakeholder engagement activities of U.S. and Japanese companies

et al. 2019

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This study uses the theoretical frameworks of institutional theory and comparative capitalism to demonstrate how cross-cultural differences in national institutional frameworks are related to differences in the meaning and the nature of corporate social responsibility (CSR) and, as a result, how they create different incentives and opportunities for companies to engage in stakeholder management activities. More specifically, we draw upon the framework of "explicit" and "implicit" CSRs to investi-

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“…Hosoda and Suzuki () report on an empirical study of 12 Japanese corporations on how they implement CSR strategies in terms of the formal control system (FCS) and informal control system (ICS) of management control systems (MCSs). The results identify how Japanese managers employ the MCS approach to implement CSR.…”

Section: Papers In This Special Issuementioning

confidence: 99%

Emerging Trends in CSR and Sustainability

Eweje

2015

Bus Strat Env

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The conference aims to provide a forum for academics, together with practitioners, entrepreneurs and policy makers, to come together and debate new ideas, research and pressing issues in sustainability. The goal was to advance the sustainability research and discussion and map where sustainability theory and practice is heading, with a thorough grounding in what has come before.Recent years have witnessed an explosion of interest, research and debate as sustainability has been transformed from a marginal to a mainstream practitioner and academic concern. We have witnessed how companies are eager to promote their sustainability practices and demonstrate to their stakeholders that they are responsible entities. At the same time, the number of corporate unsustainable behaviours and scandals is not easing; in fact, it continues, and is getting bigger, while the research on the subject is being expanded. This begs the question: in the age of sustainability debate and concerted efforts by businesses to showcase their social responsibility, why is the incidence of corporate irresponsibility and unsustainable behaviour growing?The reality of implementing socially responsible strategies can be challenging for businesses (Dobele et al., 2014). As Eweje (2011) notes, the persistent call for corporations to be socially and environmentally responsible stems from sustained pressure exerted by a range of stakeholders. Thus, it could be argued that businesses around the world are promoting CSR and sustainability initiatives as they realize the importance of the platform in the face of global competition. Papers in this Special IssueFor this special issue, we are therefore looking at a diverse range of articles that explore CSR and sustainability from different perspectives. The papers are relevant in CSR and sustainability discourse, focusing on fundamental issues needed at this stage. More importantly, the articles seek to provide a current state of thinking, trends and assessment in CSR and sustainability discourse.It should be emphasized that the papers in this special issue can only make a limited contribution to bridge the knowledge gaps. There is also some contribution to theory development; however, this is largely comment on improving existing theories.The paper by Bolton and Landells (2015) explores the concept of sustainable development and argues that it has brought diverse stakeholders together to consider approaches to economic development. In this process, the possibility of irreconcilable tensions between 'sustainability' and 'economic development' has been identified, together with an apparent domination of the discourse on 'sustainable development' by corporations. They contend that the relationship between knowledge and power is significant in the discourse on sustainable development and that knowledge generated by stakeholder collaboration should be recognized as an alternative voice.The article by Intezari (2015) examines the role of sustainability in fostering wisdom in the interaction between businesses and...

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Using Management Control Systems to Implement CSR Activities: An Empirical Analysis of 12 Japanese Companies

Cited by 30 publications

References 48 publications

Corporate Social Responsibility Excites ‘Exponential’ Positive Employee Engagement: The Matthew Effect in CSR and Sustainable Policy

Corporate Social Responsibility Excites ‘Exponential’ Positive Employee Engagement: The Matthew Effect in CSR and Sustainable Policy

Explicit and implicit corporate social responsibility: Differences in the approach to stakeholder engagement activities of U.S. and Japanese companies

Emerging Trends in CSR and Sustainability

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