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Corporate Social Responsibility - Essay Samples And Topic Ideas For Free

Corporate Social Responsibility (CSR) represents a business model where companies integrate social and environmental concerns in their business operations and interactions with stakeholders. Essays on CSR could explore its evolution from philanthropic initiatives to a core strategic component of business operations, reflecting broader societal expectations of corporate ethics and sustainability. Discussions might delve into various CSR models and frameworks, and how they are implemented across different industries and cultural contexts. The discourse could extend to the examination of notable CSR initiatives, their impact on communities, and the balance between profit-making and social responsibility. Moreover, essays might explore the challenges and opportunities of CSR, such as greenwashing, stakeholder engagement, and the integration of sustainable practices. The implications of CSR on corporate governance, ethical leadership, and the broader societal shift towards sustainability and ethical consumerism could also be captivating areas of exploration. We have collected a large number of free essay examples about Corporate Social Responsibility you can find at Papersowl. You can use our samples for inspiration to write your own essay, research paper, or just to explore a new topic for yourself.

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Walmart’s Use of Databases

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Different Perspectives on the Concept of Corporate Social Responsibility

When it comes to Corporate Social Responsibility, an organization should choose wisely what it stands for. Friedman and Carroll have different perspectives on the concept of CSR. Friedman argues that social responsibility in a company is all about the economic value and how much profit is being made. He believes that any money used for charitable activities that benefit the society is an inappropriate use of shareholders' money as it does not generate any revenue directly. He emphasizes following the […]

Milton Friedman and Social Responsibility

Friedman do not affirm that the executives can act in any way as are used in accordance with the law and follow the ethical custom. But he closed the charity activity since they do not contribute straight to the victory. An upright overview of organization activities in the views of Friedman's agreement is simply not that carry out happenings simply since they are ethical, but since they are economically feasible. One of the main reasons for Friedman to the exclusion […]

Case Study – Lancaster Caramel Company

Introduction Hershey’s is one of the largest chocolate manufacturers that aims to continue expanding worldwide. The beginning of Hershey’s company was when Milton S. Hershey found Lancaster Caramel Company in the 19th century in Pennsylvania. He made his wealth by producing caramel pieces as the first product before turning into chocolate production. The idea of making chocolate came after he started covering the caramel pieces with chocolate, many people were impressed and attracted to the taste of the chocolate coat. […]

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Essay: Corporate social responsibility – background and literature review

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The growing quest for sustainable business practices in recent times has made the need to become a responsible corporate citizen one of management’s important business strategies. Businesses do not exist in isolation of their immediate community and beyond, they create products and services to serve their needs for the purpose of profit making. However, as they carry out their industrial and commercial activities for profit making the need to inculcate a sound Corporate Social Responsibility (CSR) in their core business strategy has become critical to their long term sustainability and commercial success. This has become even more imperative with the growing sophistication and demands of consumers in Western countries like the United Kingdom (UK) for brands that are socially and environmentally responsible for without which their continued patronage may be stalled.The COP21 Global Environmental summit held in Paris in November 2015, which brought together politicians, scientists, investors, numerous non-governmental organizations and many others, clearly indicate the urgency in reversing the long years of environmental despoliation that the global environment has been subjected to with much of it caused by industrial pollutions of business entities. This has further amplified the value of incorporating CSR into the activities of business entities as governments, non-governmental organization, and consumers’ demands for socially and environmentally responsible business and industrial activities continue to gain pace in the 21st century. This growing awareness has made companies increasingly value the need for an effective CSR strategy which would have a long term effects on their corporate performances (Baron, 2001; Gill, 2008). Understanding the connection between the CSR and a firm performance and sustainability has in recent times gotten lots of interest among researchers (Bevan, 2005), although many argue that their findings are inconclusive and rather misleading (Jones, et al 2010; Vogel, 2005). Some studies suggest there is a positive correlation between a firm’s CSR and its corporate performance (Kotler & Lee, 2005) while some other studies suggested that there can also be a negative correlation (Luo and Bhattacharya, 2006). CSR can be seen as those actions that appear to further some social good, beyond the profit seeking interest of a firm and that which may be required by law, to affect the society with positive impact on the community, consumers, environment, and workers (Baron, 2001).CSR programmes would include those actions that improve the environment, community, and lives of all the stakeholders of a business entity (Moon and Vogel, 2009). Discussions have suggested that there are several issues that relate to the concept of CSR. Early scholars have had inconsistencies in the debate regarding CSR (Dahlruds, 2006). Orlitzky, et al (2003), inferred that the inconsistency in the debate over CSR involve fundamental conceptual issues. Friedman (1970) is one of such notable scholars who considered shareholder wealth maximization is the single social responsibility of firms and goes ahead to caution against any broader conceptualization of CSR. While others can see a significant or tremendous economic value in balancing a large number of stakeholders’ interest and demands (Carroll, 2001; DEFRA, 2006), or considered corporate social responsibility as a four pronged typology of corporate existence which includes: economic, legal, ethical, discretional/philanthropic responsibilities (Carroll, 2001). In recent times there is a growing saliency of CSR in the strategic objectives of businesses desiring to expand it provision of socially and environmentally responsible products whose demand is quickly gaining momentum (Orlitzky, et al, 2003; Matten and Moon 2008). Meeting the needs of present generations without compromising the needs of future generations has further raised the value of CSR not just as a mere gesture but as a necessity. Organizations are increasing being confronted with stakeholders demand to take responsibility for their actions as they impact the society and natural environment (Mullerat, & Brennan, 2010). Business entities are increasingly applying sustainable practices in their operational activities. Sustainability refers to the activities, which the organizations perform, which is voluntarily or mandated by law that shows the inclusion of social and environmental concerns in their business operations. Implementing a strategic CSR has shown to be successful for some firms and some studies have also shown that the effects of corporate social responsibility has been reached on customer satisfaction and that these strategies can either have a positive or negative impact An increase or decrease in customer satisfaction can have great effect in the market value of a company, and as such increasing consumer patronage through the instrumentality of CSR cannot be taken for granted. To this end, the thrust of this study is on CSR in the UK’s supermarket industry as it regards consumer patronage with specific emphasis on Sainsbury. The UK supermarket industry is one of the world’s biggest and one of the major contributors of greenhouse gases causing global warming . Equally so, the UK has one of the world’s fastest growing numbers of sophisticated consumers whose demand for socially and environmentally sustainable products and services has led to a multibillion pounds ‘green market’. CSR has become one of the very important features of businesses in a rapidly changing global marketplace where consumers growing awareness and sophistication have increased the demands for socially and environmentally responsible products and services. The despoliation of the global environment due to continued application of unsustainable business practices has seen the promotion of CSR to be increasingly projected in recent times by governments, consumers, non-governmental organizations and other stakeholders. One of the many issues confronting corporate governance is the slow pace of appreciating the positive impact of CSR on organizational competitiveness . This may not be farfetched, as some organizations still value the age old thinking that the only responsibility of businesses is to make profit. This age old thinking is fast becoming obsolete especially with increasing stakeholders demand for sustainable business activities (McKinsey, 2008). The cost of implementing CSR in business practices is also a major issue confronting business entities, while it may require considerable financial commitments to implement business activities that are socially and environmentally responsible in the short term, it long term benefit in brand’s loyalty, increased consumer patronage, improved financial performances and the sustainability of supply chain remain essentially strong. ducing cost. This is because CSR adds value to a company’s image and reputation which in turn may attract more consumers or customers to increasing patronize the company’s products and services. It is no longer fashionable especially for big companies with international subsidiaries to be found wanting. According Grant Thornton International Business 2014 report, 67% of businesses cite cost management as one of their most important internal key drivers of CSR. This is because the business reinvention that comes with the pursuit of sustainability has cost cutting potentials. This may be in the form of reducing energy wastage, conserving water, recycling, reviewing the integrity of supply chain amongst others. Going green or having environmental and socially responsible credentials can indeed have positive knock-on effect on a company’s consumers’ base while the lack of it can actually rub off negatively. This has seen companies motivated to develop products and services (eco-marking campaigns) with high certification standards such as: Global Reporting Initiative (GRI) and the International Standards Organization (ISO) 2.5.3 Staff Recruitment and Retention Companies with good CSR credentials are becoming attractive and retaining high valued employees especially in Western countries. According to PriceWaterHouseCoopers (PWC) Managing Tomorrow’s People report, 88% of ‘millennials’ will chose to work in companies with CSR than those who do not while 86% will chose to leave their employers if their CSR activities no longer meet their expectations. This has seen businesses allocating resources to building their CSR profile; since attracting and retaining quality hire remains one of the critical thrust of effective management. 2.6 Theoretical Underpinnings CSR has become an essential feature of businesses in the 21st century especially now that NGOs activism and growing sophistication of consumers now demand for environmentally and socially responsible behavior in the activities of businesses. This segment intends to examine the two broad spectrums of theoretical expressions regarding CSR. These are the monetarist and the ethicist theories. 2.6.1 Monetarist theory The monetarist theory of CSR owes it origin to Milton Friedman’s argument that the sole responsibilities of commercial entities in the society is to make and maximize profit for its stakeholders. Thus, the responsibilities an organization owes its stakeholders should begin and end with profit making. According to Friedman (1970) argument “there is one and only one social responsibility of business-to use its resources to engage in activities designed to increase its profits so long as it stays within the rules of the game” (p. 6). This profit oriented theory suggest that the more a company engages in CSR (whose cost must be lower than profit derived from it), the better it will be for its overall economic benefit since it will affect the patronage of it product and more so, its social development efforts will equally develop infrastructure that further aid the business wealth creation efforts. According to (2008) there is a correlation between a company’s more vigorous CSR activities and higher financial performance. The implication of this is that CSR has an extensive economic context that businesses have come to leveraged on to develop a business to CSR approach. This may not be farfetched as businesses are increasingly engaging in eco-marketing and labeling to enhance their images, boost customer base and ultimately increase their bottom-line. 2.6.2 Ethical Theory The ethical theory of CSR contends that businesses have a moral responsibility towards their stakeholders rather being excessively fixated with profit making. These responsibilities should not be underpinned by the fact of profit making but to create a better society and a more sustainable environment. Ethicists are not against businesses making profit but it should not be at the detriment of future stakeholders, hence this submission of the World Business Council for Sustainable Development (WBCSD), which says-“Corporate social responsibility is the continuing commitment by business to behave ethically and contribute to economic development while improving the quality of life of the workforce and their families as well as of the local community and society at large”. The ethical theory has equally found salience with the United Nation’s Global Compact Initiative that emphasizes Principles for Responsible Investment (PRI) as against overt preoccupation with profit making by companies. PRI is anchored on the value of businesses taking up CSR in area that uphold environmentally and socially responsible behaviors. To this end, ethicists advocate that businesses should accord CSR to the communities in which they operate not primarily for profit making but as a moral obligation for their continued sustenance (De Schutter, 2008). The implication of these two broad theoretical perspectives (Monetary and Ethical theories) is that CSR is either carried out by organizations for its underlying financial gains or as a moral obligation to the society and maybe even both at the same time. 2.7 Empirical Literature on CSR Several studies have been carried out to ascertain the veracity of CSR on: business consumer patronage, financial performance of a business, competitiveness of a business, public perception of a business amongst others. In a quantitative online survey on the retail sector conducted by Jones, et al (2007) to investigate consumers’ perception of a company’s CSR listed amongst others areas of falling standards are: in the use of the natural environment, employee benefit and sales practices to mention a few. In another study conducted by Jones, et al, (2010) on major global retailers, they discovered discrepancies in their business activities that undermine public confidence such as the use of their sustainability agenda to pursue underlying business objectives rather than the true essence of social and environmental responsibilities. In studies conducted by Moon and Vogel (2009) and Mckinsey (2008) on the environmental sustainability of the retail industry, highlighted several challenges ranging from waste management to electricity consumption to mode of recycling to mention a few. While efforts are being made such as applying green technology to overcoming these challenges more effort are still needed to really achieve success and such effort besides spending so much money requires a simple change in behaviour that discourages unsustainable environmental practices. Frooman (1997) investigation of the linkage between corporate social responsibility (CSR) and corporate financial performance (CFP) using twenty seven event studies of stock market reactions to companies falling short of social responsibility, found out that the market reacted negatively to such companies thereby undermining shareholders wealth. In another event study conducted by Jones, et al. (2007) on the relationship between CFR and CFP found a strong relationship between the two. ains and consumer networks linked to growing debate on sustainable business practices (DEFRA, 2006). The process of getting that tea, coffee, chocolate or beef from Sainsbury to the consumer and how the consumer trash the leftovers all have certain effect on the environment that the implementation of effective CSR intends to address. Supermarkets like Sainsbury are major consumers of electricity, water, gasoline for delivery trucks to mention a few and as such their level of CSR commitment remains a key factor in building a brand that is competitive, sustainable and attractive to consumers. This study offers that valuable academic literature which is important in understanding the underlying benefit to corporate performance is building and incorporating an effective CSR policy as one of the core strategies of a business in an increasingly sophisticated marketplace such as the UK. Without doubt, the demand for socially and environmentally responsible products and services by consumers will increase in the UK and will be critical to sustaining continued consumer patronage. Marketers have not lost sight of this importance as many are increasing developing products and services for clients and ethical consumers whose ranks keep growing in numbers (Kotler & Lee, 2005). This can only make a study such as this further gain traction in management and marketing cycles where strategic component of CSR has given rise to a multi-billion pounds industry requiring products and services with positive impact on the social and environmental systems of the world. Equally so, a study like this can be very useful for members of the public desiring to know more about CSR and how important their demand and active participation in it can help create a sustainable world. 1.9 Organization of the Study This study is divided into five major chapters including the following: Chapter 1: Introduction This chapter focused on the background of the study, statement of problems, it aims and objectives and other relevant features. Chapter 2: Literature Review This chapter reviewed extant literature relevant to the study combined with theoretical overview on the phenomenon of Corporate Social Responsibility (CSR). Chapter 3: Methodology This chapter discussed the systematic process adopted in carrying out the study and as such covers the research philosophy, design, data collection instruments and other relevant appendages. Chapter 4: Data Presentation and Analysis This chapter covers the systematic process of sifting through the data generated in the study in order to answer the research question and text it hypotheses for causal relationship of variables. Chapter 5: Conclusion and Recommendation This chapter expresses the overall outcome of the research investigation from the purview of it conclusion and recommendations offered. The study’s limitation and areas of further research are equally stated in this chapter.

Chapter Two – Literature Review

2.1 Introduction

As businesses continually strive to breakeven, given back to the community in which they operate as corporate entities has become a hallmark of forward looking organizations in a contemporary world where businesses are increasingly being viewed through the prism of social responsibility (Carroll and Shabana, 2010; Taneja et al, 2011). Businesses do not exist in isolation of their immediate communities and beyond, they exist to serve a population of people and as such beyond profit making, reaching out to their communities and even beyond with services aimed at environmental protection and physical wellbeing of the people helps confer positive review on organizations or businesses that engages in such (Mullerat & Brennan, 2010). It is no longer enough to be a successful company without being a successful corporate citizen whose actions straddles the economic, social and ecological enclaves of the society. Corporate Social Responsibility (CSR) is without doubt a key feature of national and global corporate citizenship in a much more competitive marketplace where the need to be responsive to needs of the society is even much more pronounced with the growing demand for environmental protection as a result of continued human despoliation of the environment. The role of business entities in a society cannot be overemphasized because of the symbiotic relationship that exists between them and the environment in which they operate from and sell to. This symbiotic relationship is demonstrated by the fact that just like the society relies on the business entities to supply all those things that augment their daily existence like banks, eateries, grocery stores, and many others; the business entities equally owe it survival to the continued patronage it enjoys from the society and as such maintaining such key relationship remains at the core of CSR. However, even as CSR remains at the core of responsible corporate citizenship, it adoption by business entities continue to generate challenges in many corporate boardrooms on how best to render such valuable services that may well be the key to their eventual long term sustainability (Kotler & Lee, 2005; Alafi and Hasoneh, 2012). CSR has evolved beyond mere corporate philanthropy; it has become a call for corporate accountability and responsibility often choked by the profit seeking motives of commercial entities. The growing call for dedicated CSR will only be loudest as this century progresses especially with the growing vigor combined with political and social leverages of civil society activists and consumer sophistication that continues to spot light the economic, social and environmental context of corporate entities. This chapter takes a systematic analysis of the subject matter of CSR through a review of relevant academic literature. As such, the concept of CSR will be defined followed by role of the concept in the business, after which a particular focus on CSR in the UK will be made. 2.2 Corporate Social Responsibility (CSR) CSR is one concept that suffers from definitional problems owing to different perspectives given to it. These different perspectives accorded to CSR covers broad perspectives such as: stakeholders, social, economic, voluntary and environmental perspectives (Dahlsrud, 2006). Furthermore, other considerations that have greatly influenced the definition of the concepts could be located in the conceptualization of CSR by Carroll (1991:283) which says-“The social responsibility of business encompasses the economic, legal, ethical and discretionary [later referred to as philanthropic] expectations that society has of organizations at a given point in time”. According to Carroll and Shabana (2010) the four part considerations of CSR highlighted above: economic, legal, ethical and discretionary or philanthropic are essentially critical to the understanding of the concept. The four considerations for CSR highlighted in Carroll (1979; 1991) are clearly visible in the definition of CSR rendered by Hopkins (2004:1)- “CSR is concerned with treating the stakeholders of the firm ethically or in a responsible manner. Ethically or responsibility means treating stakeholders in a manner deemed acceptable in civilized societies. Social includes economic responsibility. The wider aim of social responsibility is to create higher standards of living, while preserving the profitability of the corporation, for peoples both within and outside the corporation.” According to the globally recognized not for profit organization- Business for Social Responsibility (BSR), CSR entails –“…operating a business in a manner that meets or exceeds the ethical, legal, commercial and public expectations that society has of business”. This definition is equally underpinned by that of World Business Council for Sustainable Development (WBCSD) which posits that-“CSR is the continuing commitment by business to behave ethically and contribute to economic development while improving the quality of life of the workforce and their families, as well as of the local community and society at large…” A thorough analysis of the definitions of CSR above would suffice to say incorporates all the features pointed out in Dahlsrud (2006) five dimensions of CSR which are: stakeholders, social, economic, voluntary and environmental dimensions coupled with Carroll (1991 and 1999) four categories of CSR which are: economic, legal, ethical and discretionary/philanthropic categories of CSR responsibilities. Pyramid of social responsibilities (Carroll, 1991:42) The economic responsibility of CSR is expressed by businesses to their stakeholders in the form of dividend payments derived from profit making. Businesses are established by individuals to make profit and such meeting the financial demands of stakeholders of a business without jeopardizing the society’s wellbeing through excessive pursuit of profit (Carroll & Shabana, 2010; Barnett, 2007). The legal responsibilities of CSR refer to those obligations or as Carroll (1991:4) put its- “codified ethics” businesses have to adhere to in the environment in which they operate from. These legal responsibilities tends to generate controversies with some canvassing for a more compelling legal obligations for businesses to engage in CSR (De Schutter, 2008) while others have argued against stricter legal imposition of CSR by businesses that it should instead be a voluntary obligation (). Ethical responsibilities of CSR on businesses consider the standards and expectations placed on them by stakeholders and the societies at large as respectable members of it. The violations or relegation of these expectations and standards would be considered unethical by the society. Thus, ethical responsibilities of a business can be expressed as it “voluntary actions to promote and pursue social goals that extend beyond their legal responsibilities. These goals are of importance to society or to different stakeholders in the society, but their promotion are beyond the corporation’s immediate financial interest” (Carroll & Shabana, 2010: 95). Ethical responsibilities on business and commercial entities have continued to gain momentum especially with rise of ‘right groups’ focusing on various issues of corporate responsibilities such as climate change, fair trade, corporate governance, workplace diversity, decent work and human right to mention a few. Discretionary or philanthropic responsibilities CSR of a business entity are demonstrated in the form of tangible gestures to promote the well-being of the society. This may come in the form of donations to schools, fight diseases, build infrastructure like roads and pipe borne water, aid disaster relief programmes and other numerous good courses. The Committee Encouraging Corporate Philanthropy (CECP) is one very important platform used by a good number of Fortune 100 companies to engage in philanthropic donations to courses important to a society’s wellbeing. 2.3 Drivers of Corporate Social Responsibility (CSR) CSR as a global phenomenon has seen it expansion in recent times grown in scope and resources with many global companies and high net worth founders of big businesses such as Bill Gates, Warren Buffet, Richard Branson to mention a few and most recently Mark Zuckerberg pledging billions of dollars to numerous courses aimed at improving human and environmental conditions of the world. The primary aim of commercial entities is profit making, but even at that CSR is increasingly influencing the extent to which companies can be held accountable and responsible as they go about their profit making activities. This then raises the idea of drivers or influencers of CSR. According to Van Marrewijk (2003: 99) there are three reasons while companies engage in CSR, these are “they either feel obliged to do it; are made to do it or they want to do it”. These reasons can be categorized into external and internal reasons; “because they feel obliged to do so and because they might be made to do so”-are clearly external factors while “because they want to”-represents an internal factor. This in line with the assertion of the Interdepartmental Commission for Sustainable Development (ICSD, 2006), which categorized the motivating factors of CSR into internal and external. The internal factors are driven by shareholders, management or employees who demand their companies embrace convictions that make them good corporate citizens while the external drivers are the consumers, government agencies, NGOs and other pressures emanating from outside requesting the company adhere to socially and environmentally responsible behaviors. 2.4 External Drivers CSR: The role of external forces in driving or influencing businesses to embrace CSR is huge in all ramifications. Businesses operate to serve their external environment and as such the external environment plays prominent role in shaping some of their activities. The external factors represent the social, economic, legal and political factors that have great influence over the activities of businesses. 2.4.1 Non-Governmental Organizations (NGOs) Non-Governmental Organizations (NGOs) are a key socio-political actor in the external environment of a business that influences its adoption of CSR. NGOs continue to be one of the major external drivers of CSR through the pressures they put on governments and businesses to act in a manner that demonstrate accountability and responsibility. The likes of Greenpeace, World Wildlife Fund (WWF), Oxfam, Rainforest Alliance and Amnesty International to mention a few, have pressured the corporate world to embrace measures that protects the environment, fights against child labour and the use of sweat shops, uphold rights of indigenous communities where extractive business activities takes place, feed the hungry and many other good courses. NGOs enjoy a good measure of trust from members of the public, while some NGOs are engagers by trying to convince businesses to subscribe to codes of conduct while others tend to be confrontational bringing into light the shortcomings of businesses such as harmful environmental or labour practices. NGOs tend to enjoy an appreciable trust premium that gives them the leverage to influence the CSR initiatives of commercial entities. According to Edelman Trust Barometer of 2015, NGOs continue to be the most trusted institution in the world although it saw a slight decline from 66% in 2013 to 63% in 2014. According to the 2015 C&E Corporate-NGO Partnership Barometer- An overwhelming majority (92%) of corporate respondents state that corporate-NGO partnerships have improved business understanding of social and environmental issues…Most respondents from the corporate sector (65%) state that their key NGO partnerships have helped their companies to change their practices for the better (a 6% increase on the prior year-and 21% uplift on 2013). Cross sector partnering clearly matter to business (C&E, 2015:3). Corporate-NGOs partnerships have gained momentum in recent times and as such has greatly and continue to influence CSR of businesses in various areas such as: sustainable agriculture, forest preservation, renewable energy, labor issues, consumer protection and human right to mention a few. NGOs as drivers of CSR, has seen businesses committing more resources to social and environmental courses. As standard setters, NGOs labeling and certification have become highly sought after by businesses in order to boost their image as responsible corporate citizens and this in turn has seen businesses committing resources to environmental protection and social development (Poret, 2014; Baron, 2001). NGOs continue to play important role of influencing investors, businesses, consumers and the general public especially now that global internet penetration remains steadfast and as such has given NGOs a powerful status as drivers of CSR globally. 2.4.2 Consumers Consumers are essentially the most important segment of the society business entities are much more eager to woo for their repeat patronage of products and services on offer. This in turn has made consumers one of the most important motivators or drivers of CSR locally and globally. Consumers are the main reason commercial entities exist and as such consumers’ apathy towards a business entity can ultimately lead to its downfall. This submission of Starbucks the global coffee chain captures the essence of consumers as one of the major drivers of CSR thus: Consumers are demanding more than product from their favourite brands. Employees are choosing to work for companies with strong values. Shareholders are more inclined to invest in businesses with outstanding corporate reputation. Quite simply, being socially re4sponsible is not only the right thing to do; it can distinguish a company from its peers (Starbucks, 2001:3). Consumers wield enormous influence over business entities and continue to have extensive impact on their CSR activities. It is even gaining momentum with increasing sophistication of consumers who are now demanding businesses embrace sound ethics, good labour practices and sustainable practices (). This growing sophistication of consumers has seen the growing influence over CSR by ‘ethical purchasers’ who “have political, religious, spiritual, environmental, social or other motives for choosing one product over another…The one thing they have in common is that they are concerned with the effects that a purchasing choice has not only on themselves but also on the external world around them” (Harrison, Newholm and Shaw, 2005:2). Sen and Bhattacharya (2004) study revealed that CSR in the corporate world is greatly influenced by the consumer-business congruence with consumers acting as a major instigator. This has seen consumers boycott of products or services of a business entity deemed to engage in practices at variance with values and principles detrimental to human right, social justice, animal welfare or environmental sustainability (Grande, 2007). In the findings of another study conducted by d’Astous and Legendre (2009) on the influence of consumers over CSR, concludes that “consumers have developed favorable attitudes towards ethical products and companies with socially responsible practices”(p. 255). Consumers are a great segment of the stakeholder population of businesses and as such they have become greatly influential to the extent that their dissatisfaction with the ethical behavior of a company may well spell doom for the profit or image of such company. Consumer boycotts of South African products during apartheid, Danish products in the Middle East following the caricature of Prophet Muhammed by a Danish newspaper or the consumer backlash Shell received for drilling in the Arctic or for polluting the environment in Nigeria, Nike’s use of sweat shops in India and many other consumers activism clearly suggest the influence of consumers as one of the key drivers of CSR. 2.4.3 Government Government is a powerful driver of CSR in most countries of the world through the mechanism of regulatory frameworks that businesses have to adhere to in order to operate without hindrance. Without government intervention most external pressures on businesses to embrace CSR may not have the full backing of legal machineries whose violations by businesses would elicit sanctions. This has been clearly demonstrated in the recently concluded COP21 Paris Conference on Climate Change where countries and their governments have to play an important role of setting limit of carbon emissions of publicly owned and privately owned businesses in their domains. Government carries out the all-important task of a mediator, facilitator and partner in CSR development in businesses. These activities or roles are not to upset business activities but to act as a motivator of a company’s voluntary engagement in CSR. According to Bevan (2005) government role in motivating CSR in the corporate world involves the enactment of legislation mandating certain behavior, setting guidelines on content, engaging with stakeholders and endorsing CSR activities of businesses. The increasing trans-nationalization of businesses flowing from the overarching influence of globalization coupled with the growing challenges of sustainable development meant government cannot stand aloof while businesses generate profits without giving back to the communities in which they operate. This in turn has made governments to engage in a synergistic partnership with the private sector to boost CSR to solve societal and environmental challenges confronting their communities and the world at large. In the submission of Moon and Vogel (2008) CSR cannot exist in isolation of government since the national content of CSR is a reflection of the modern state. In recent times, many Western governments with liberal market economies have assumed a much more active role in promoting CSR in the form of a cross-sectoral synergy with the private sector (Matten and Moon, 2008). To this end, government through its soft approach has increasingly become a facilitator of the voluntary participation of businesses which in turn according to Moon (2007) has made CSR not “simply a feature of the new global corporation but it is also increasingly a feature of new societal governance”(p. 302). De Schutter (2008), differ a bit on the soft approach based on his study of three Scandinavian countries: Finland, Sweden and Denmark known for the high ethical standards of their corporations coupled with their strong CSR, contends that: a strong governmental regulation as against soft regulation, a much more active civil society movement and a collective industrial self-regulation have indeed been the underlying factors driving CSR. This assertion is equally reflected in the statement of Carroll (2008) which says in the respect of CSR “some initiatives are more voluntary than others as companies have been under legal and regulatory pressures to adopt” (p. 41). The socio-political saliency of public policy in CSR has seen its strong manifestation in series of frameworks such as: The Restriction of Hazardous Substance (ROHS) in the European Union (EU), The Waste Electrical and Electronic Equipment Act also in the EU, the United States Toxic Release Inventory and other environmental protection regulations set by the country’s Environmental Protection Agency, Dow Jones Sustainability Index (DJSI) and the United Nations’ Global Compact to mention a few. These regulatory frameworks have global ramifications that businesses engaging in international trade cannot take for granted (Hopkins, 2004). Other policies of government towards promoting CSR in businesses includes for the funding of research, voluntary product labeling schemes and the setting up of guidelines for financial reporting especially for publicly quoted companies (). Governments indeed values the promotion of CSR in the business environment so as to compliments it efforts especially now that the quest for environmental and social developments have become greatly aligned to national interest. 2.5 Internal Drivers of CSR Businesses have internal elements that motivate their CSR activities. These internal elements have great influence on the direction and vigor of a company’s CSR activities. Some of these internal drivers are: reputation and image of the company, strategy for competitiveness, and staff recruitment and retention. 2.5.1 Reputation and Image In an increasingly globalized economy with the spotlight on business activities expanding in scope owing to the growing ubiquity of the internet; building a brand reputation that is socially and environmentally responsible has become a very important business strategy. According to the Reputation Institute a global consulting firm-“people’s willingness to buy, recommend, work for, and invest in a company is driven by 60% by their perceptions of the company, and only 40% by their perceptions of the product”. Furthermore, Reputation Institute listed seven factors at the core of a company’s image and reputation, these are: workplace, governance, citizenship, financial performance, leadership, product and services, and innovation. Out of these seven, three (citizenship, governance and workplace) are essentially linked to CSR which according to Kasper Ulf Nielsen, executive partner at Reputation Institute “…people’s willingness to trust, admire, and feel good about a company is based on their perception of the corporate social responsibility of the company, so this is a key tool for companies to use to improve support from stakeholders like consumers, regulators, financial community and employees”. This in turn has seen companies try to create distinct identity for themselves by giving publicity to their low carbon footprint, support for human right, animal welfare, decent labour practices, funding for girl child education to mention a few. 2.5.2 Strategy for Competitiveness CSR is no longer a mere gesture by companies, it has become a vital tool for boosting competitiveness and even These major retailers consider themselves actively pursuing CSR using key performance index (KPI) (Such as DEFRA KPI) and other independent verification. These mechanisms are to ensure these supermarket chains reduce their carbon footprint, conserve water, adhere to good waste management, minimize and even eradicate food wastages, maintain decent work and adhere to industry codes and standards amongst others. The business side of CSR has further been explored in the UK supermarket industry as the green economy has become a multibillion dollar industry. This has seen the major supermarket chains in the UK try to outdo each other as socially and environmentally responsible. Sainsbury for instance has as a rider five core values-“The best for food and health, sourcing with integrity, respect for our environment, making a positive difference to our community and a great place to work”. Tesco pride itself as working towards the reduction of C02 emission and that carbon footprint can become an important business driver while Marks and Spencer emphasizes the sourcing of its raw materials in a sustainable manner. Virtually all the major supermarket chains in the UK have a commitment to CSR clearly stated in their official website. While the saliency of CSR has continued to grow in the industry especially with increasing sophistication of consumers the sincerity of the supermarket industry at committing to a much more effective CSR engagement remains under increased public scrutiny (PWC, 2015). 2.9 Conclusion This chapter reviewed relevant academic literature on the issue of corporate social responsibility (CSR) focusing on various perspectives such as: economic, philanthropic, ethical and legal perspectives of CSR. Various drivers of CSR in the forms of internal and external drivers were equally dealt with in this review. Issues emanating from CSR covering broad areas such as: it impact on staff retention to consumer loyalty and to financial performances of businesses were equally reviewed. The theoretical perspectives of CSR had expression in the review as well. Equally so, the reviewed looked at the retail industry specifically the UK’s supermarket industry which is the focus of this study.

Chapter Three – Methodology

3.1 Introduction

The primary role of research is to boost scholarship and to this end requires a systematic approach to knowledge seeking. This is so due to the fact that research endeavors lacking in logical reasoning may in the end not stand the test of academic scrutiny. Methodology is the basis upon which an academic research is structured in order to guarantee logical validation and empirical generalization of its findings. Methodology details how a research endeavor is to be conducted from start to finish and as such critical to the systematic understanding of a phenomenon or phenomena as the case may be. This chapter states the methodology of this study which is based on Saunders, et al, (2009) research onion.

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5 Examples of Corporate Social Responsibility That Were Successful

• 06 Jun 2019

Business is about more than just making a profit. Climate change, economic inequality, and other global challenges that impact communities worldwide have compelled companies to be purpose-driven and contribute to the greater good .

In a recent study by Deloitte , 93 percent of business leaders said they believe companies aren't just employers, but stewards of society. In addition, 95 percent reported they’re planning to take a stronger stance on large-scale issues in the coming years and devote significant resources to socially responsible initiatives. With more CEOs turning their focus to the long term, it’s important to consider what you can do in your career to make an impact .

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What Is Corporate Social Responsibility?

Corporate social responsibility (CSR) is a business model in which for-profit companies seek ways to create social and environmental benefits while pursuing organizational goals, like revenue growth and maximizing shareholder value .

Today’s organizations are implementing extensive corporate social responsibility programs, with many companies dedicating C-level executive roles and entire departments to social and environmental initiatives. These executives are commonly referred to as a chief officer of corporate social responsibility or chief sustainability officer (CSO).

There are many types of corporate social responsibility and CSR might look different for each organization, but the end goal is always the same: Do well by doing good . Companies that embrace corporate social responsibility aim to maintain profitability while supporting a larger purpose.

Rather than simply focusing on generating profit, or the bottom line, socially responsible companies are concerned with the triple bottom line , which considers the impact that business decisions have on profit, people, and the planet.

It’s no coincidence that some of today’s most profitable organizations are also socially responsible. Here are five examples of successful corporate social responsibility you can use to drive social change at your organization.

5 Corporate Social Responsibility Examples

1. lego’s commitment to sustainability.

As one of the most reputable companies in the world, Lego aims to not only help children develop through creative play, but foster a healthy planet.

Lego is the first, and only, toy company to be named a World Wildlife Fund Climate Savers Partner , marking its pledge to reduce its carbon impact. And its commitment to sustainability extends beyond its partnerships.

By 2030, the toymaker plans to use environmentally friendly materials to produce all of its core products and packaging—and it’s already taken key steps to achieve that goal.

Over the course of 2013 and 2014, Lego shrunk its box sizes by 14 percent , saving approximately 7,000 tons of cardboard. Then, in 2018, the company introduced 150 botanical pieces made from sustainably sourced sugarcane —a break from the petroleum-based plastic typically used to produce the company’s signature building blocks. The company has also recently committed to removing all single-use plastic packaging from its materials by 2025, among other initiatives .

Along with these changes, the toymaker has committed to investing $164 million into its Sustainable Materials Center , where researchers are experimenting with bio-based materials that can be implemented into the production process.

Through all of these initiatives, Lego is well on its way to tackling pressing environmental challenges and furthering its mission to help build a more sustainable future.

Related : What Does "Sustainability" Mean in Business?

2. Salesforce’s 1-1-1 Philanthropic Model

Beyond being a leader in the technology space, cloud-based software giant Salesforce is a trailblazer in the realm of corporate philanthropy.

Since its outset, the company has championed its 1-1-1 philanthropic model , which involves giving one percent of product, one percent of equity, and one percent of employees’ time to communities and the nonprofit sector.

To date, Salesforce employees have logged more than 5 million volunteer hours . Not only that, but the company has awarded upwards of $406 million in grants and donated to more than 40,000 nonprofit organizations and educational institutions.

In addition, through its work with San Francisco Unified and Oakland Unified School Districts, Salesforce has helped reduce algebra repeat rates and contributed to a high percentage of students receiving A’s or B’s in computer science classes.

As the company’s revenue continues to grow, Salesforce stands as a prime example of the idea that profit-making and social impact initiatives don’t have to be at odds with one another.

3. Ben & Jerry’s Social Mission

At Ben & Jerry’s, positively impacting society is just as important as producing premium ice cream.

In 2012, the company became a certified B Corporation , a business that balances purpose and profit by meeting the highest standards of social and environmental performance, public transparency, and legal accountability.

As part of its overarching commitment to leading with progressive values, the ice cream maker established the Ben & Jerry’s Foundation in 1985, an organization dedicated to supporting grassroots movements that drive social change.

Each year, the foundation awards approximately $2.5 million in grants to organizations in Vermont and across the United States. Grant recipients have included the United Workers Association, a human rights group striving to end poverty, and the Clean Air Coalition, an environmental health and justice organization based in New York.

The foundation’s work earned it a National Committee for Responsive Philanthropy Award in 2014, and it continues to sponsor efforts to find solutions to systemic problems at both local and national levels.

Related : How to Create Social Change: 4 Business Strategies

4. Levi Strauss’s Social Impact

In addition to being one of the most successful fashion brands in history, Levi’s is also one of the first to push for a more ethical and sustainable supply chain.

In 1991, the brand created its Terms of Engagement , which established its global code of conduct regarding its supply chain and set standards for workers’ rights, a safe work environment, and an environmentally-friendly production process.

To maintain its commitment in a changing world, Levi’s regularly updates its Terms of Engagement. In 2011, on the 20th anniversary of its code of conduct, Levi’s announced its Worker Well-being initiative to implement further programs focused on the health and well-being of supply chain workers.

Since 2011, the Worker Well-being initiative has been expanded to 12 countries and more than 100,000 workers have benefited from it. In 2016, the brand scaled up the initiative, vowing to expand the program to more than 300,000 workers and produce more than 80 percent of its product in Worker Well-being factories by 2025.

For its continued efforts to maintain the well-being of its people and the environment, Levi’s was named one of Engage for Good’s 2020 Golden Halo Award winners, which is the highest honor reserved for socially responsible companies.

5. Starbucks’s Commitment to Ethical Sourcing

Starbucks launched its first corporate social responsibility report in 2002 with the goal of becoming as well-known for its CSR initiatives as for its products. One of the ways the brand has fulfilled this goal is through ethical sourcing.

In 2015, Starbucks verified that 99 percent of its coffee supply chain is ethically sourced , and it seeks to boost that figure to 100 percent through continued efforts and partnerships with local coffee farmers and organizations.

The brand bases its approach on Coffee and Farmer Equity (CAFE) Practices , one of the coffee industry’s first set of ethical sourcing standards created in collaboration with Conservation International . CAFE assesses coffee farms against specific economic, social, and environmental standards, ensuring Starbucks can source its product while maintaining a positive social impact.

For its work, Starbucks was named one of the world’s most ethical companies in 2021 by Ethisphere.

The Value of Being Socially Responsible

As these firms demonstrate , a deep and abiding commitment to corporate social responsibility can pay dividends. By learning from these initiatives and taking a values-driven approach to business, you can help your organization thrive and grow, even as it confronts global challenges.

Do you want to gain a deeper understanding of the broader social and political landscape in which your organization operates? Explore our three-week Sustainable Business Strategy course and other online courses regarding business in society to learn more about how business can be a catalyst for system-level change.

This post was updated on April 15, 2022. It was originally published on June 6, 2019.

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What Is CSR?

• Understanding CSR

Types of CSR

Company examples, the bottom line.

• Sustainable Investing
• Socially Responsible Investing

What Is CSR? Corporate Social Responsibility Explained

Katrina Ávila Munichiello is an experienced editor, writer, fact-checker, and proofreader with more than fourteen years of experience working with print and online publications.

Corporate social responsibility (CSR) is a self-regulating business model that helps a company be socially accountable to itself, its stakeholders, and the public. 

By practicing corporate social responsibility, also called corporate citizenship , companies are aware of how they impact aspects of society, including economic, social, and environmental. Engaging in CSR means a company operates in ways that enhance society and the environment instead of contributing negatively to them.

Key Takeaways

• Corporate social responsibility is a business model by which companies make a concerted effort to operate in ways that enhance rather than degrade society and the environment.
• CSR can help improve society and promote a positive brand image for companies.
• CSR includes four categories: environmental impacts, ethical responsibility, philanthropic endeavors, and financial responsibilities.

Understanding Corporate Social Responsibility (CSR)

Through CSR programs, philanthropy, and volunteer efforts, businesses can benefit society while boosting their brands. A socially responsible company is accountable to itself and its shareholders. CSR is commonly a strategy employed by large corporations. The more visible and successful a corporation is, the more responsibility it has to set standards of ethical behavior for its peers, competition, and industry .

Small and midsize businesses also create social responsibility programs, although their initiatives are rarely as well-publicized as those of larger corporations.

• Environmental responsibility: Corporate social responsibility is rooted in preserving the environment. A company can pursue environmental stewardship by reducing pollution and emissions in manufacturing, recycling materials, replenishing natural resources like trees, or creating product lines consistent with CSR.
• Ethical responsibility: Corporate social responsibility includes acting fairly and ethically. Instances of ethical responsibility include fair treatment of all customers regardless of age, race, culture, or sexual orientation, favorable pay and benefits for employees, vendor use across demographics, full disclosures, and transparency for investors.
• Philanthropic responsibility: CSR requires a company to contribute to society, whether a company donates profit to charities, enters into transactions only with suppliers or vendors that align with the company philanthropically, supports employee philanthropic endeavors, or sponsors fundraising events.
• Financial responsibility: A company might make plans to be more environmentally, ethically, and philanthropically focused, however, it must back these plans through financial investments in programs, donations, or product research including research and development for products that encourage sustainability, creating a diverse workforce, or implementing DEI, social awareness, or environmental initiatives.

Volunteering

Some corporate social responsibility models replace financial responsibility with a sense of volunteerism. Otherwise, most models still include environmental, ethical, and philanthropic as types of CSR.

Benefits of CSR

According to a study published in the Journal of Consumer Psychology, consumers are more likely to act favorably toward a company that has acted to benefit its customers. As a company engages in CSR, it is more likely to receive favorable brand recognition . Additionally, workers are more likely to stay with a company they believe in. This reduces employee turnover, disgruntled workers, and the total cost of a new employee .

For companies looking to outperform the market, enacting CSR strategies may improve how investors view the company's value. The Boston Consulting Group found that companies considered leaders in environmental, social, or governance matters had an 11% valuation premium over their competitors.

CSR practices help companies mitigate risk by avoiding troubling situations. This includes preventing adverse activities such as discrimination against employee groups, disregard for natural resources, unethical use of company funds, and activity that leads to lawsuits, and litigation .

CSR programs can raise morale in the workplace.  

In its 2022 Environmental and Social Impact Report, Starbucks ( SBUX ) highlights taking care of its workforce and the planet among its CSR priorities through stock grants and additional medical, family, and educational benefits. The company's goals include achieving 50% reductions in greenhouse gas emissions, water consumption, and waste by 2030.

Home Depot ( HD ) has invested more than 1 million hours per year in training to help front-line employees advance in their careers, aims to produce or procure 100% renewable energy to operate its facilities by 2030, and has plans to spend $5 billion per year with diverse suppliers by 2025.

General Motors won the Sustainability Leadership Award from the Business Intelligence Group in 2022. The automaker provided $60 million in grants to more than 400 U.S. nonprofits focusing on social issues, and it has agreements in place to use 100% renewable electricity at its U.S. sites by 2025.

Why Should a Company Implement CSR Strategies?

Many companies view CSR as an integral part of their brand image, believing customers will be more likely to do business with brands they perceive to be more ethical. In this sense, CSR activities can be an important component of corporate public relations. At the same time, some company founders are also motivated to engage in CSR due to their convictions.

What Is ISO 26000?

In 2010, the International Organization for Standardization (ISO) released ISO 26000, a set of voluntary standards to help companies implement corporate social responsibility. Unlike other ISO standards, ISO 26000 provides guidance rather than requirements because the nature of CSR is more qualitative than quantitative, and its standards cannot be certified. ISO 26000 clarifies social responsibility and helps organizations translate CSR principles into practical actions.

What Are the Benefits of CSR?

CRS initiatives strive to have a positive impact on the world through direct benefits to society, nature and the community in which a business operations. In addition, a company may experience internal benefits through the initiatives. Knowing their company is promoting good causes, employee satisfaction may increase and retention of staff may be strengthened. In addition, members of society may be more likely to choose to transact with companies that are attempting to make a more conscious positive impact beyond the scope of its business.

What Companies Have the Best CSR?

Since 1999, Corporate Responsibility Magazine has ranked the top 100 Best Corporate Citizens each year among the 1,000 largest U.S. public companies. Rankings are based on employee relations, environmental impact, human rights, governance, and financial decisions. In 2023, the top-ranked companies include Hewlett-Packard Enterprise Company, Accenture, and Hasbro.

Companies striving to measure success beyond bottom-line financial results may adopt CSR strategies that target environmental, ethical, philanthropic, and fiscal responsibility that extend beyond the products they sell.

Society for Consumer Psychology. " Good Guys Can Finish First: How Brand Reputation Affects Extension Evaluations ."

Boston Consulting Group. " Your Supply Chain Needs a Sustainability Strategy ."

Frontiers in Psychology. " Corporate Social Responsibility and Employee Engagement: Enabling Employees to Employ More of Their Whole Selves at Work ."

Starbucks. " 2022 Starbucks Global Environmental and Social Impact Report ," Pages 6 and 32.

Home Depot. " ESG Report (2022) ," Pages 9-10.

General Motors. " 2022 Sustainability Report ," Pages 6-7.

International Organization for Standardization. " ISO 26000, Social Responsibility ."

3BL Media. " 100 Best Corporate Citizens of 2023 ."

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• A Guide to Faith-Based Investing 10 of 22
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• How Do ESG, SRI, and Impact Funds Differ? 14 of 22
• Ethical Investing: Overview and How To Do It 15 of 22
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• What Is CSR? Corporate Social Responsibility Explained 17 of 22
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Essay on Corporate Social Responsibility

This report provides information on whether the benefits of CSR outweigh the drawbacks. The report shows that the benefits of CSR are more than the drawbacks and managers should consider implementing the strategy. The research utilizes the use of secondary resources to conclude. Most of the authors used in this report show that CSR has more advantages such as consumer satisfaction, financial performance, productivity, and promotes relationships among the companies, the stakeholders, and society. This research informs the managers on the benefits of executing CSR in their companies. More so, it provides information on few drawbacks that the managers should be prepared to experience. The study adds new information concerning the comparison of advantages and disadvantages of CSR which makes it easier to determine if the strategy should be implemented in companies.

Corporate Social Responsibility

Introduction

Corporate social responsibility (CSR) is a self-controlling model of business that helps business organizations to be socially accountable to the public, stakeholders, and self. Through CSR, companies have conscious of how that affects society environmentally, socially, and economically as they do their businesses (Basuony et al., 2014). Engaging in CSR means that companies are operating in ways that improve society and its environment. As much as CSR influences companies to translate the principles into practical activities, some of the researchers show that CSR may harm companies, stakeholders, and consumers.

Research Questions

Do the positive impacts outweigh the negative effects of CSR among the companies?

Despite some of the researchers revealing the negative impacts of CSR, there are many positive influences that companies, stakeholders, and consumers experience. Companies should ensure that they are responsible for themselves, society, stakeholders, and consumers. This promotes the positive impact of business in society without other people suffering the implications of unethical business activities. However, it is linked to few drawbacks such as costs, conflicts in the profit motive, and “green washing” of customers.

Methodology

This report will utilize secondary sources for review to come up with conclusions. Articles that are less than 10 years old will be used to develop conclusions on whether CSR is effective among companies and if the benefits outweigh the drawbacks.

Literature Review

Based on a substantiation from Mena country, Basuony et al. (2014) state that CSR promotes the performance of business organizations. The stakeholder theory suggests that organizations have to manage relationships with other groups and stakeholders which influences the effectiveness of business decisions. Despite making entrepreneurship progress, businesses that pay attention to the needs of society are successful. For example, branding is effective when a business organization protects the environment and takes part in social activities such as the construction of schools. Most of the researches in this article show that CSR influences business performance through market orientation and consumer satisfaction and financial performance. In research done by Newman et al. (2018), shows that CSR has an independent positive influence on the level of firms efficacy- increased productivity influenced by high effective business engagement. Increased company involvement in community initiatives is a great influence for success in business due to customers’ and stakeholders’ trust.

The concept of the future of CSR presented by Archie Caroll shows that as companies continue to apply CSR, benefits such as stakeholders engagement, increased productivity due to employees being the driving force of business and the enhancement of power among ethically sensitive customers and the client will be experienced (Agudelo et al., 2019). The concept influences effective governance criteria, environmental responsibility, corporate citizenship, the establishment of shared business values, and social performance. However, CSR is linked to various negative impacts. Mahmood et al. (2020) suggest that CSR influences negativity through abusive supervision while valuing employees’ conducts. As much as CSR influences minimization of negative employees’ behavior, it also influences negative conduct when there is abusive supervision. More so, the implementation of CSR needs money. Especially for small businesses, CSR is not affordable to be allocated in the budget. The conflict of the profit motive is also established in CSR as the focus on societal benefits may influence losses to companies. Greenwashing of consumers is linked to CSR. For example, labeling products to be organic to attract consumers.

Implications

This exploration has implications for both bodies of knowledge and management. The research used in this report shows that as much as CSR may have various drawbacks, the benefits outweighs the disadvantages. It contributes to the existing body of knowledge by showing that CSR has more benefits and companies should consider its application in business. The limitations of the current study are the use of secondary sources and few articles to provide more evidence. More so, the articles used in this report do not include cultural factors such as religion which are significant in understanding CSR and the involved activities in the society. The discussion concerning the link between CSR and corporate governance is not provided. Therefore, further research should be done to evaluate this link and its impact on the performance of the company and the experiences of the stakeholders and customers. More so, the research provides a key takeaway for managers which is mainly the benefits of executing CSR in companies to influence performance. The managers should know that despite the presence of drawbacks linked to CSR, there are many advantages such as consumer satisfaction, effective branding, establishing trust, and financial performance.

Based on the previous research used in this report, it is evident that CSR has many advantages. These pros include consumer satisfaction, productivity, good relationships with society and stakeholders, financial performance, and effective branding. These advantages overpower the drawbacks which include costs, conflicts in the profit motive, and “green washing” of customers. However, the limitations of the research include the inclusion of fewer articles and a lack of cultural factors in the research. Therefore, this study concludes that the benefits of CSR outweigh the disadvantages. The implication of the literature is informing managers to execute CSR which promotes productivity and financial performance.

Agudelo, M. A. L., Jóhannsdóttir, L., & Davídsdóttir, B. (2019). A literature review of the history and evolution of corporate social responsibility.  International Journal of Corporate Social Responsibility ,  4 (1), 1-23.

Basuony, M. A., Elseidi, R. I., & Mohamed, E. K. (2014). The impact of corporate social responsibility on firm performance: Evidence from a MENA country.  Corporate Ownership & Control ,  12 (1-9), 761-774.

Mahmood, F., Qadeer, F., Abbas, Z., Hussain, I., Saleem, M., Hussain, A., & Aman, J. (2020). Corporate social responsibility and employees’ negative behaviors under abusive supervision: A multilevel insight.  Sustainability ,  12 (7), 2647.

Newman, C., Rand, J., Tarp, F., & Trifkovic, N. (2020). Corporate social responsibility in a competitive business environment.  The Journal of Development Studies ,  56 (8), 1455-1472.

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• Original article
• Open access
• Published: 05 July 2016

Corporate social responsibility research: the importance of context

• Carol A. Tilt 1  

International Journal of Corporate Social Responsibility volume  1 , Article number:  2 ( 2016 ) Cite this article

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There has, in recent times, been an increasing interest in understanding corporate social (and environmental) responsibility (CSR) and, in particular, CSR reporting in developing countries. However, many of these studies fail to investigate fully the contextual factors that influence CSR and reporting in those countries, preferring to rely on theories and hypotheses developed from studies undertaken in the West, particularly the US, UK and Australasia.

It may be argued that this is appropriate as many emerging economies are experiencing growth and moving towards having a more market-based orientation. Notwithstanding this, a large number of these countries have an entirely different socio-political environment, with different political regimes, legal systems and cultural influences. These factors have a significant effect on the applicability of theories such as stakeholder theory, legitimacy theory and accountability theory, which are commonly used to explain the phenomenon of reporting.

In State Capitalist countries, such as China, an important influence on companies is the political ideology that underpins the nation’s government. The nature and impact of ideology and hegemony in China has been under-studied and, therefore, investigating how the ideology, and competing forces that may mitigate its influence, manifest themselves in Chinese reporting are essential. In the Middle East, countries such as Saudi Arabia have no free press, are ruled by a royal family, have a market dominated by the oil industry, and potential religious influences. Such socio-cultural differences mean societies develop different understandings of concepts such as sustainability and social responsibility. Finally, countries such as Sri Lanka have some similarities to other developing countries, but their economy is set against a background of a recent civil war – operating in a post-conflict economy is a factor rarely considered in social and environmental disclosure, yet has important influence on policy in these areas.

This paper discusses three contextual issues that warrant more and improved consideration in CSR research, with particular emphasis on CSR reporting research.

More and more corporations worldwide are involved in corporate social responsibility activities, and as a result are providing more social and environmental information to the public. Following from this, CSR disclosure, or reporting, has become one of the major fields of investigation by accounting scholars (Deegan 2009 ; Mathews 1997 ; Tilt 2001 ). Research that considers both CSR activity and CSR reporting has traditionally focused on companies in more developed economies, predominantly the US, UK, Australia and New Zealand (Burritt and Schaltegger 2010 ; Frost et al. 2005 ; Gray 2006 ; Gurvitsh and Sidorova 2012 ; Othman and Ameer 2009 ; Patten 2002 ; Sahay 2004 ), but recently there has been increasing interest in understanding the phenomenon in developing countries particularly as they experience growth and move towards a more capitalist orientation (Sumiani et al. 2007 ). Of the research that does exist, a number of papers suggest that ‘country’ is a determinant for CSR involvement and for the level of disclosure, but do not go much further.

Many of the studies of developing countries however, choose a framework for their investigation based on those shown to be meaningful for explaining disclosure in developed, capitalist economies. That is, they fail to investigate fully the contextual factors that influence firms and their reporting in those countries that have a different social, political, legal and/or cultural context.

It may be argued that this is appropriate as many emerging economies are experiencing growth and moving towards having a more market-based orientation. However, this is rarely acknowledged or questioned in these papers. Yet, it is reasonable to suggest that these factors have a significant effect on the applicability of theories such as stakeholder theory, legitimacy theory and accountability theory, which are commonly used to explain the phenomenon of reporting.

The majority of the world’s population lives in developing countries and each country experiences its own unique social, political and environmental issues (United Nations 2013 ). These countries are in the process of industrialisation and are often characterised by unstable governments, higher levels of unemployment, limited technological capacity, unequal distribution of income, unreliable water supplies and underutilised factors of production. As a result of rapid industrial development, policies are pursued that aim to attract greater foreign investment, and the investors are often keen to start benefitting from fiscal incentives and cheap labour. While these strategies make economic sense, they have adverse social and environmental effects, including the use of child labour, low or unpaid wages, unequal career opportunities, occupational health and safety concerns, and increased pollution.

In a review of the literature on determinants of CSR reporting (Morhardt 2010 ), reports that research on the impact of different variables in different regions is inconclusive due to the lack of enough studies. Factors that may influence CSR disclosure practices fall broadly into internal and external (Fifka 2013 ; Morhardt 2010 ), but are commonly classified further as (Adams 2002 : p224):

Corporate characteristics, such as size, industry group, financial/economic performance and share trading volume, price and risk;

General contextual factors, such as country of origin, time, specific events, media pressure, stakeholders and social, political, cultural and economic context; and

Internal contextual factors, including different aspects of corporate governance.

While CSR reporting has been studied by a large number of scholars, only a few fall into the second of the categories above, and consider context in detail. This is particularly relevant when considering developing countries. A few papers have specifically reviewed studies on developing countries. For example, (Belal and Momin 2009 ) categorise the work on developing countries into three groups: studies of the volume or extent of reporting; studies of the perceptions of CSR reporting by managers; and studies of the perception of CSR reporting by stakeholders. In all the studies reviewed there is little discussion of the context, other than a description of the country, and no real thought about the theoretical assumptions being made.

This paper presents a discussion of the different contextual issues or factors that show some evidence or potential to influence CSR and reporting in developing countries. It focusses on three specific issues and provides a research agenda for future consideration of the influence of context in CSR reporting research. The paper is structured as follows. The next section introduces some broad contextual factors that warrant consideration in the literature on CSR reporting. Next, three specific contextual issues are examined: the role of political ideology and hegemony; the influence of cultural understandings; and the impact of historical economic context. Finally, by way of conclusion, some recommended areas for further research are suggested.

Contextual considerations

Adams ( 2002 ) talks about the social, political, cultural and economic context, so some consideration of what this might mean is needed as each of these concepts themselves cover a variety of aspects, and indeed overlap. While papers may talk about the ‘social context’ in which the companies being examined operate, this is not well defined and little consideration is given to what this means. Some things that could be more explicitly considered include, inter alia : the role of the press; the status of women; the legal/justice system; the level of corruption; the level of government control, cultural understandings; and so on. This paper chooses to highlight three of these areas, and these are discussed briefly below in broad terms, followed by a discussion of some specific aspects of each identified as providing fertile grounds for future research.

Political system

Assumptions are often made about capitalist systems, whether explicit or implicit, as the vast majority of work on CSR reporting has been done in the Western context. However, there is little research looking at CSR reporting in socialist or communist countries. Some work has been undertaken on China (Dong et al. 2014 ; Gao 2011 ; Situ and Tilt 2012 ), but this work often applies the same conceptual frameworks as Western studies. What about the influence of ideology, and hegemony?

Sociocultural environment

Human beings have “distinctive cultural (learned) characteristics, histories and responses to their environment” and the term ‘sociocultural’ is commonly used in anthropological research to describe these and the “interactions and processes” that this involves (Garbarino 1983 : p1). Some general studies of culture and CSR using Hofstede exist (Silvia and Belen 2013 ), but an in-depth analysis of different understandings and conceptions of terms such as CSR as a result of sociocultural influences is lacking. The work that does examine specific factors often suggests that the Western concept of CSR does not fit these contexts (Wang and Juslin 2009 ).

The majority of work that considers sociocultural factors has looked mainly at religious aspects of CSR, most commonly by reviewing reporting by Islamic organisation, such as Islamic banks (Maali et al. 2006 ; Siwar and Hossain 2009 ; Sudarma et al. 2010 ). The teachings of many religions focus on social responsibility, the relationship with the natural environment, treatment of others, fairness, justice, etc., so there is a natural expectation that religion-based organisations may be more likely to engage in CSR and CSR reporting. A more nuanced consideration of how this manifests itself in different societies would improve understanding of the drivers and motivations of these activities. Similarly, other sociocultural factors, such as national identity, values, social organisation and language, could be incorporated.

Stage of development

The emerging literature on CSR reporting outside the Western world examines countries that are ‘developing’ (Belal and Momin 2009 ; Momin and Parker 2013 ), but little depth is included about where they are in their development journey and how the potential conflict between economic and social goals impacts CSR or CSR reporting. Rostow’s ( 1962 ) Stages of Economic Growth model suggests there are five stages (traditional society, preconditions for take-off, take-off, drive to maturity, and age of high or mass consumption), yet most literature on CSR classifies countries only into developed or developing. The ‘developing’ classification potentially includes countries that are in Rostow’s first, second or third stage which may have an impact on their response to CSR issues. In addition to economic variables however, the United Nations also produces a Human Development Index (HDI) which considers life expectancy, education and income to measure how social, as well as economic, development (UNDP 2015 ). Both these concepts are important for consideration of CSR.

Importantly, consideration of just one or two aspects of these three broader contextual issues may result in misinterpretation of the results. Often these things interact, for example, social issues often cross over with cultural and religious impacts, or even with political influence where the regime is more hegemonic. It is thus important to consider, or at least acknowledge, the holistic nature of the context of the phenomenon being examined.

It is beyond the scope of this paper to discuss all of the issues raised here although this would be an important part of a larger research program. Therefore, three particular contextual issues, and three specific contexts, are the focus of this paper: the role of political ideology and hegemony (China); the influence of cultural understandings (Middle East); and the impact of historical economic context (Sri Lanka).

Politics, ideology and state control

Ideology is a set of common beliefs that are shared by a group of people, and is “the fundamental social beliefs that organize and control the social representations of groups and their members” (Van Dijk 2009 : p78). Countries such as China provide a fertile research setting to examine the influence of ideology, and hegemonic approaches of influencing CSR, which have been missing from most CSR research in the region.

The Chinese political model has some unique characteristics. Among these is the dominance of ‘the party state’, which exercises control in different forms over most aspects of the economy that is unmatched when compared to other state capitalist economies. Political leaders use a variety of tools (Bremmer 2010 ) and it is the combination of three particular tools that sets apart the Chinese system: the exercise of control as a dominant shareholder, the ability to appoint key positions in major firms, and the means to influence decision-making via ideology. First, the party exerts shareholder power over state-owned enterprises (SOEs). Chinese SOEs play an instrumental role in society (Du and Wang 2013 ) and make up around 80 % of the stock market (Economist T 2012 ). As protecting the environment is a major part of the guiding ideology and the nation’s policy, SOEs are likely to be keen to provide CER. Second, the party exercises power over the appointment of the senior leadership in SOEs (Landry 2008 ). This has resulted in control as they are “cadres first and company men second. They care more about pleasing their party bosses than about the global market” (Economist T 2012 : p6). Third, party control is exercised through ideology. The party has cells in most larger firms, whether private or state-owned, which influence business decisions made at board meetings. Given that China considers the Marxist-Leninist-Maoist ideology as crucial this distinguishes it most significantly from other varieties of state capitalism that have a more liberal-democratic flavour.

There is some evidence that the first form of party control has been declining in recent times with the number of SOEs under the SASAC’s control halving over the last decade (Mattlin 2009 ). Similarly, since 1999, the share of SOEs in the economy has declined from 37 % to less than 5 %. This results in greater use of regulation and ideological hegemony to achieve its aims, yet most CSR research still uses state-ownership as a proxy for all types of state control.

Even after economic reform, ideology in China was still pervasive (Lieber 2013 ). Lieber ( 2013 ) argues that ideology is widely used to signal loyalty and the government is good at using ideology to “control and direct key vocabularies… (and) vague ideological language can create a climate of uncertainty thus increasing the range of a control regime” (Lieber 2013 : p346). However, the prevailing ideological themes in China are dynamic. In particular, most recently, new ideological themes have developed to respond to the changes in society. When economic reform began, “building up a socialist market economy with specific Chinese characteristics” was the guiding ideology (Zhang 2012 : p25). As such, economic growth was the country’s priority, but in 2005, “building up a harmonious society became the prevailing ideology” (and CSR is a key element of this resolution).

Ideology is used by the Chinese government to exert control over businesses. Traditionally, the government has “been considered a source of moral authority, official legitimacy and political stability…and …political language has been vested with an intrinsic instrumental value: its control represents the most suitable and effective way first to codify, and then widely convey, the orthodox state ideology” (Marinellin 2012 : p26). The language “developed and used by party officials … consists of ‘correct’ formulation, aims to teach the ‘enlarged masses’ how to speak and, how to think” (Marinellin 2012 : p26). The idea of the importance of a ‘Harmonious Society’ is the “re-contextualized discourse in response to the emergent issues in the changing social stratification order” (Zhang 2012 : p33). As a result, Chinese companies have been noticeably adopting the language of social concern and environmental protection.

It may therefore be suggested that CSR reporting in China is directly a response to the government’s ideological hegemony. However, the story is not as straightforward as it may first appear, for two reasons. First, despite a great deal of commitment to social and environmental regulation in China, implementation of these regulations has been limited. Second, as China enters a phase of continued economic development, Western influences may begin to have a moderating effect on the strength of the ideology.

The Chinese economy has grown rapidly in terms of gross domestic product (GDP) (World Bank 2016 ). The economic reforms that took place over the past decades were motivated substantially by the Chinese central government, and recent scholars have noted the positive role that ideology played in driving those reforms, notwithstanding that economists historically view ideology as “distorting… knowledge, judgment and decision making” (Lieber 2013 : p344).

With economic reform however, has come substantial environmental degradation which in turn has led to poor health outcomes for much of society generally. This led to a high level of commitment to environmental regulation in particular from as early as the 1990, followed by the release of even more rigorous regulations on environmental protection in the 2000s. However, despite the high commitment made by the Chinese central government, implementation of these policies is quite poor (Bina 2010 ). In terms of environmental regulation, for example, the implementation problems stem from a number of areas, including: the position of environmental protection agencies in the political framework; conflict between central and local governments; and supervision issues. The system of supervision of local environmental departments is a key problem (Bina 2010 ). When an environmental department is set up in the central government, corresponding environmental departments are set up in local governments. Ideally, these local departments should be agencies of the central department, deliver the central environmental department’s strategies, and supervise local environmental protection implementation. In reality, the local environmental departments are subservient to the local rather than central governments. All their financial support and staff appointments come from local governments. Therefore, rather than supervising local environmental protection implementation, the local environmental departments become “rubber stamps” for local governments (Zheng 2010 ). Therefore, it is unlikely that there will be efficient enforcement of environmental laws, regulations and policies at the local level (Bina 2010 ; Zheng 2010 ).

Finally, as China heads towards a market economy, government intervention becomes a policy choice, and markets function as a tool of national interest (Zhao 2011 ). However, as Chinese firms become more involved with foreign trading partners and markets, their reporting activity is also influenced by foreign and global organisations, leading to potential tension between demonstrating commitment to state ideological goals and meeting the requirements of global stakeholders.

Given the complexity of the context, research into CSR reporting in China needs to take into account the specific aspects of Chinese politics and culture in order to provide a nuanced understanding, and ultimately an improvement, of CSR reporting activities. However, a review done of the literature on CSR in by Chinese showed that it is very descriptive with little depth and much of the CSR literature is conceptual, descriptive, or argumentative in nature (Guan and Noronha 2013 ). The authors noted proper research methodologies are not systematically applied in some studies, and supporting theories are lacking. In the non-Chinese studies on China, there is also a predominance of papers on determinants and volume of reporting (Situ and Tilt 2012 ), with very few considering broader contextual factors, other than a few that look at specific cultural attributes (e.g., Rowe & Guthrie 2009 ).

Sociocultural understandings

Notwithstanding a move towards a market orientation of many developing countries, such as in China as outlined above, conceptions of CSR by management of companies in these countries may be quite different to those in the West (Wang and Juslin 2009 ). These differing conceptions may be a result of differing values and attitudes, language, religion or identity. Even specific elements of CSR are conceived of differently, for example in China, the main understanding of sustainability is in terms of environmental protection (Situ et al. 2013 , 2015 ). These socioculturally derived understandings are inevitably reflected in their reporting.

In another example, in the Middle East, the predominant perception of CSR is that it simply means philanthropic donations. In this region, the issue of social responsibility is relatively new, and as such the number of studies of CSR and CSR reporting in the Gulf region is growing (Al-Khatar and Naser 2003 ; AlNaimi et al. 2012 ; Emtairah et al. 2009 ; Mandurah et al. 2012 ; Marios and Tor 2007 ; Minnee et al. 2013 ; Nalband and Al-Amri 2013 ; Naser et al. 2006 ; Naser and Hassan 2013 ; Qasim et al. 2011 ; Sangeetha and Pria 2012 ). Many of these studies do not consider the cultural context to a very great extent as the research is emerging and focusses on perceptions. For example, Mandurah et al. ( 2012 ) and Emtairah et al. ( 2009 ) explored managerial perceptions of the concept of CSR in Saudi Arabia and found that managers are aware of the concept, but there is little connection between the managerial level perceptions and firms’ workforce. The authors describe CSR as being in its infancy phase, which limits the understanding of the concept to the view that CSR simply means being philanthropic. This indicates a different, and perhaps less developed, understanding of the concept in the region compared with the West, but the reasons for this, and the consequences for CSR reporting, are under-explored. Some authors suggest the narrow use of the term is because of the religious obligations towards society, (Visser 2008 ). There is only minimal evidence of any CSR practices other than philanthropy-based or any strategic approaches to CSR for long-term benefits (Visser 2008 ), but the trend is increasing and the forms that philanthropy takes is expanding.

It has also been argued that politics plays a significant role in increasing the awareness of CSR in the Arab world. Avina ( 2013 ) suggests that the perception of CSR in the Middle East changed after the Arab spring event, for both local and international firms. The term CSR more than a decade ago had little meaning to the public (Visser 2008 ) but since the Arab spring, the sense of social responsibility among civil society and the corporate sector has increased Avina 2013 ). Firms realised that they play a role in social responsibility, not just governments, and recognised that CSR should go beyond just donations to charitable causes (Avina 2013 ). Ronnegard ( 2013 ), however, predicts that CSR in the Middle East will not mimic the Western concept because of the strong influence of culture and religion in the region. Moreover, the influence of stakeholders in the Middle East is considered to be limited due to there being a lack of free press, few lobby groups and the different cultural attributes of employees and consumers. Some studies in Gulf countries have however, suggested that stakeholders, such as government and charitable organisations, may have an impact on firms’ behaviour (Emtairah et al. 2009 ; Naser et al. 2006 ). Others suggest that CSR may have developed as a concept due to the increase of foreign direct investment into Arab countries, the trend of shifting family and government owned firms into the public domain, and the globalisation of the region’s large national firms.

From the limited studies that have been undertaken, there is evidence of CSR reporting by Gulf country companies, with human resources and community involvement being the dominant themes in may reports Abu-Baker and Naser 2000 ). Thus, understanding of motivations for CSR reporting is not yet well developed and few existing studies consider the different level of stakeholder pressure in the region. This suggests that more research is needed on the formation of notions of CSR within specific contexts. This region is of particular interest because, according to the Human Development Report (HDI 2013 ), countries in the region are classified as high, or very high, in human development. That is, they are not only trying to develop and improve their economy, but are also trying to improve the quality of life of their citizens (Ramady 2010 ). The overall outlook of these countries indicates that they are performing well, however, Fadaak ( 2010 ) notes that identifying poverty lines is a challenge because of a lack of a clear definition of poverty in the region. There are no official reports considering poverty or other social problems and no GCC (Gulf Cooperation Council) countries were found in the list of the World Bank Database in relation to the poverty rate.

Similarly, in other developing countries the importance of local economic, cultural, and religious factors that shape the business environment, and understandings of charity and philanthropy, need to be taken into account. Empirical work in this area is lacking (Lund-Thomsen et al. 2016 ). In Sri Lanka, for example, “the most common arguments used to ‘sell’ the business case for CSR and CP [Corporate Philanthropy], for example an improved brand image, increased market or customer share, employee retention, mitigated regulatory risks, and reduced tax burden, are considered mostly irrelevant” (Global Insights 2013 : p1). Business leaders engage in CSR for a range of business, humanitarian, social, religious, and political reasons. Key amongst them is a belief that ‘giving back’ to society discharges religious obligations to the poor, and an awareness that being seen to contribute to national development goals is important (Global Insights 2013 ). Hence, the conception of CSR in this region is culturally determined, but also shaped by the economic environment.

• Economic development

As well as government control, culture and political factors, the stage of economic development a country is in is also an important contextual factor that may impact CSR reporting. In China, as discussed above, the drive for economic reform led directly to environmental impacts which needed to be addressed. A number of other developing countries have been examined for their reporting on CSR issues, particularly from the Asian region (Andrew et al. 1989 ; Elijido-Ten et al. 2010 ), India (Mishra and Suar 2010 ; Raman 2006 ; Sahay 2004 ), and Bangladesh (Belal and Owen 2007 ; Belal and Roberts 2010 ; Khan 2010 ; Muttakin et al. 2015 ).

While these countries are classified as developing (IMF 2015 ), Bangladesh and India score only medium for human development. Another country in the region, Sri Lanka, has a high rating on the HDI, and has been exhibiting extensive growth since the end of a 30-year war (WPR 2015 ). Thus, exhibiting both economic and social growth aspects makes it an interesting case for studying CSR.

Sri Lanka has a population of over 20 million and foreign companies have increased their investments with one billion US dollars in direct foreign investments in 2013 alone ( BOI ). Classified as a middle income developing country, the challenge for Sri Lanka is to achieve high economic growth without causing irreversible damage to the environment and while continuing to eliminating social issues such as poverty, malnutrition and poor workplace ethics (Goger 2013 ). In addition, Sri Lanka also has a long history of corporate philanthropy, largely led by individuals whose values and actions stem from religious and cultural views (Beddewela and Herzig 2013 ) but has recently seen an increase in private firms offering development-related initiatives. Public infrastructure projects have been the main element of post-war economic planning, but there still remains rural poverty in the country. Thus, the primary motivation for CSR and philanthropy in Sri Lanka is poverty reduction, particularly for children and youth, social welfare organisations like orphanages and elderly homes, hospitals and health services, and veterans’ charities (Global Insights 2013 ). Thus, the economic, cultural, and political context means that these poverty rates have fallen (data indicates that the rate went from approximately 20 % in 2000 to under 9 % in 2013) and that inflation has slowed (Wijesinha 2014 ), so opportunities for private businesses to contribute to infrastructure abound. However, these private, development-orientated, CSR initiatives have often failed to deliver their aims and there is considered to be a danger that they may in fact perpetuate the causes of poverty and ethnic and religious conflict given their ties to particular ethnic groups (Global Insights 2013 ).

Notwithstanding this environment, the topic of CSR reporting in Sri Lanka has received relatively little research attention compared to other parts of the world (see Belal and Momin 2009 , for a review). In terms of motivations for CSR, there is some evidence that firms in which senior management have a positive outlook towards social and environmental practices tend to disclose more on these aspects, as compared to other firms (Fernando and Pandey 2012 ). However, reporting on CSR initiatives is not mandatory thus it is likely that any voluntary reporting by Sri Lankan firms will vary significantly. One study of reporting was conducted by Senaratne and Liyanagedara ( 2012 ) who examined the level of compliance with Global Reporting Initiative (GRI) guidelines in the disclosures of publicly listed companies, selected from seven business sectors. The authors conclude that the level of compliance with the GRI is low and that disclosures vary significantly amongst the companies, potentially reflecting varying commitment to CSR. Similarly, a longitudinal study across five years (2005–2010) was carried out by Wijesinghe ( 2012 ) to identify trends in CSR reporting in Sri Lanka and the study identified an increasingly positive trend, predicting similar levels of disclosures provided by companies in developed countries. The few studies that have been conducted examining the predominance of reporting in Sri Lanka, mostly examining multinational companies, conclude that CSR reporting is gaining momentum in Sri Lanka but is still emerging as the concept of CSR itself emerges (Beddewela and Herzig 2012 ; Hunter and Van Wassenhove 2011 ).

Conclusion and a future research agenda

As more and more research on CSR in developing countries emerges in the academic literature, it is important to ensure that appropriate consideration is given to the context in which the research takes place. Examination of CSR and CSR reporting practices without contextualisation could perpetuate flawed understandings that are based on evidence from research in the developed world. Different political, social, cultural and economic environments impact on the both the development of, and reporting of, CSR activities and consequently impact on the value of these activities to benefit society and the natural environment.

A suggested agenda for future research, that considers context in more depth, includes:

Consideration of ideological and hegemonic regimes and their attitude towards CSR. This research would consider potential positive and negative impacts of the political and governance system. In China, for example, the potential for Communist Party ideology to increase environmental protection and improve social conditions is vast, and is starting to be seen to have a strong impact on firm behaviour. Examination of this over time will provide an important contribution to understanding the role of government beyond the more common analysis of environmental protection regulation.

Greater examination of sociocultural variables in different countries, beyond analysis of religious influence, and beyond the use of Hofstede. Understandings of concepts such as CSR in countries in Asia, the Middle East and the Asian sub-continent, are known to differ from those in the West, so understanding their potential to lead to better (worse) CSR outcomes is important. The variety of variables that could be included is vast, but some clearly important issues include: language, secularism, freedom of the press, access to information, homogeneity of values and attitudes, and the existence of a national figurehead or identity.

Longitudinal examination of the process of economic development. Countries where the economy is developing rapidly, such as China and the Middle East; and countries where the historical economic context differs dramatically, such as in Sri Lanka where the need for development is borne out of conflict, provide rich backgrounds to consider how CSR is developing alongside economic developments.

A comprehensive framework for examining these, and other, potential factors that influence CSR and CSR reporting in developing countries does not exist, but Table  1 attempts to provide a preliminary outline of some factors that could comprise such a framework, and be used to guide future research. As mentioned earlier, it is important to note, however, that these variables are not discreet and are likely to interact with each other. This is noted in the table as a reminder that the classifications are somewhat artificial and that acknowledgement of a more holistic consideration is important.

These are clearly only a selection of opportunities for CSR research on developing nations and emerging economies. Calls for more work on these factors have continued since Adams’ ( 2002 ) original call, but there is still vast scope to improve our understanding of CSR practice throughout the world (Fifka 2013 ), where much of the social and environmental damage is taking place.

Importantly, research of this kind must be transdisciplinary as perspectives from areas such as political science, philosophy and economics are essential. Only with in-depth, contextualised understandings can improvements to the nature of CSR activity be implemented.

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Acknowledgements

It is important to acknowledge that this paper provides an overview of a larger research program currently being undertaken by a team of doctoral students at Flinders University and the University of South Australia. Credit must be given to Ms Hui Situ (Flinders University) who is researching environmental reporting in China, Mr Abdullah Silawi (Flinders University) who is researching social responsibility reporting in the Gulf region, and Ms Dinithi Dissanayake (University of SA), who is researching environmental disclosure in Sri Lanka.

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Tilt, C.A. Corporate social responsibility research: the importance of context. Int J Corporate Soc Responsibility 1 , 2 (2016). https://doi.org/10.1186/s40991-016-0003-7

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28 Conclusion

Andrew Crane is the George R. Gardiner Professor of Business Ethics in the Schulich School of Business at York University. He has a Ph.D. in Management from the University of Nottingham, and was previously Chair in Business Ethics and Director of the UK's first MBA in CSR in the International Centre for Corporate Social Responsibility at Nottingham University Business School.

Abagail McWilliams, Associate Dean and Professor in the College of Business, University of Illinois at Chicago

Dirk Matten holds the Hewlett-Packard Chair in Corporate Social Responsibility at the Schulich School of Business, York University, Toronto. He holds a doctoral degree and the habilitation from Heinrich-Heine-University Dusseldorf, Germany. He is interested in CSR, business ethics and comparative management. He has published widely, including in Academy of Management Review, Journal of Management Studies, Organization Studies, and Business Ethics Quarterly.

Jeremy Moon is Professor of Corporate Social Responsibility and Director of the International Centre for Corporate Social Responsibility at Nottingham University Business School.

Donald S. Siegel, Foundation Professor of Public Policy and Management and Director, School of Public Affairs, Arizona State University

• Published: 02 September 2009
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As a field of inquiry, corporate social responsibility (CSR) is still in an embryonic stage. The study of CSR has been hampered by a lack of consensus on the definition of the phenomenon, unifying theory, measures, and unsophisticated empirical methods. Globalization has also added to the complexity of CSR issues to be addressed. Despite these concerns, there is still some excellent research on this topic, which has been gathered in this volume. Specifically, this volume contains findings from numerous experts in a wide variety of social science disciplines and fields in business administration, who have summarized the body of CSR literature and also outlined an agenda for additional research. It is important to note that CSR practices and product features are not always totally transparent and observable to the consumer and other stakeholders. This makes it difficult for consumers and other stakeholders to evaluate the firm's social performance.

Introduction

As a field of inquiry, corporate social responsibility (CSR) is still in an embryonic stage. The study of CSR has been hampered by a lack of consensus on the definition of the phenomenon, unifying theory, measures, and unsophisticated empirical methods. Globalization has also added to the complexity of CSR issues to be addressed.

Despite these concerns, there is still some excellent research on this topic, which we have gathered in this volume. Specifically, the volume contains findings from numerous experts in a wide variety of social science disciplines and fields in business administration, who have summarized the body of CSR literature and also outlined an agenda for additional research.

Given that we have included many perspectives on CSR, readers with a specific ideological or disciplinary orientation will encounter chapters that correspond with their view of CSR. At the same time, they will also be exposed to new perspectives on CSR.

We suspect that most business schools academics who teach courses in CSR or who conduct research on this topic will find the conclusion that firms can ‘do well by doing good’ quite appealing. Neoclassical economists will also accept this argument, especially if it can be framed in such a way as to justify the existence of a rational, economic justification for ‘doing good’ (McWilliams and Siegel, 2001) . Conversely, such academics will dislike the call for broader involvement in social responsibility, such as corporate citizenship implies.

On the other hand, those academics who advocate government intervention in the realm of CSR may ‘dislike’ the positive relationship between doing good and doing well, because it obviates the need for additional regulation vis‐à‐vis CSR. Conversely, they will support the notion, which was discussed in several chapters, for additional discretionary spending on CSR by business.

We hope this heterogeneity in perspectives and paradigms results in rich discussion and additional interdisciplinary research on this topic. From a practitioner standpoint, there may be very different reactions from US businesses (which emphasize stockholder rights) and non‐US businesses (which may emphasize a balance of stakeholder rights). Some mutual understanding may lead to more consistency of CSR actions globally.

The authors in this volume provide insights on many concepts and descriptions of the state of knowledge and practice of social responsibility over a wide range of countries and regions. With that in mind, we review some of the important contributions of this volume.

Defining Corporate Social Responsibility and Related Concepts

In addition to having no consensus definition of CSR, there are multiple related concepts and terms that are sometimes used interchangeably with CSR. CSR is typically used to consider and or evaluate the effects of business on society, beyond the traditional role of seeking to maximize profits. These may include such effects as support of charitable and educational organizations, hiring and training of hard‐core unemployed, non‐discrimination in employment, improved workplace safety, development of green technologies, use of non‐animal testing processes, increased consumer protection, and transparency in reporting. Definitions of CSR can be found in this volume in the chapters by Carroll; Dunfee; Frederick; Mackey, Mackey, and Barney; Orlitzky; and Salazar and Husted.

The definition of CSR often depends on motivation, that is, whether an effect such as the development of a green technology was motivated by a concern for the environment or simply as a means to reduce the cost of environment compliance (deceasing costs and increasing profits). Motivation is inherently unobservable, therefore a related concept, corporate social performance (CSP), which is defined in terms of observed CSR policies, processes, and outcomes, was developed. This concept has several weaknesses, not least of which is its reliance on the concept of the ill‐defined CSR. However, many researchers have used this concept, rooted in sociology, to test the relationship between firms doing good (CSP) and doing well (corporate financial performance or CFP). Definitions of CSP are found in chapters by Melé and Orlitzky, while definitions of CFP are found in chapters by Carroll and Orlitzky.

While also sometimes used interchangeably with CSR, corporate citizenship (CC), which has its roots in political science, is a broader concept than CSR. It considers the role of corporations as social institutions and their ability to respond to non‐market pressures, especially in a global context. In this volume, discussions of CC are found in the chapters by Frederick, Melé, Orlitzky, and Windsor.

Another related, but not synonymous concept, is that of socially responsible investing (SRI), which has roots in religion, ethics, economics, and political science. SRI differs from the other concepts addressed in this volume, because it is a way for stakeholders to control the socially responsible behavior of managers by determining the incentives for such behavior. A definition of SRI is found in the chapter by Kurtz.

Reviewing and Expanding Perspectives on Corporate Social Responsibility

A dominant perspective in CSR research and practice is the business case, which has its roots in economics, especially the theory of the firm. The business case is that firms ‘do well’ (financially) by ‘doing good’ (acting responsibly). The mechanism by which ‘doing good’ is translated into ‘doing well’ has been open to discussion, both from a theoretical perspective and based on a critique of the empirical evidence. Kurucz, Colbert, and Wheeler address the means by which firms benefit by ‘doing good’ and argue for ‘building a better case’, which ‘would extend beyond the economic’ in their chapter.

Another economic concept, agency theory, has been used to argue against managers engaging in CSR. This perspective, advanced by Friedman (1970) , asserts that managers who engage in CSR are acting in their own self‐interest, rather than in the interest of shareholders (the owners of the firm). Therefore, CSR is not good business practice. Salazar and Husted extend this analysis by outlining an agency theory model, where the pursuit of CSR can be an appropriate business practice.

An alternative theory is that of stakeholder management, which has its roots in ethics (rights and justice). Stakeholder theory posits that many stakeholders, not just shareholders, are affected by the actions of firms, and therefore also have rights. The chapters by Melé and Carroll constitute an in‐depth analysis of stakeholder theory.

A more extensive and inclusive theory of CSR (sometimes referred to as CC) has its roots in political science and argues that business firms are citizens, with both rights and responsibilities. The responsibilities of firms include both the economic and social welfare of other citizens. This concept extends the responsibilities of firms beyond those of stakeholders to all citizens. This conceptualization is especially important in developing countries where the governments might not offer protection of human rights and there may be insufficient regulation of environmental, employment, and consumer impacts. A discussion of these issues is found in the chapters by Frederick, Levy and Kaplan, Melé, Millington, Scherer and Palazzo, and Visser.

Levels of Analysis

One of the most challenging aspects of developing a unified theory of CSR is that studies of this phenomenon have been conducted at numerous levels of aggregation: individual actor (manager or employee), organization, industry, nation, region, and global. Each of these levels of analysis is represented in this volume.

Individual actors are at the center of the controversy surrounding CSR. While firms may be legal entities and may be thought of as having identities and citizenship rights, it is individual managers who make decisions about firms' actions, including allocating resources to CSR. Several motives for engaging in CSR have been recognized, including personal preference, career enhancement, stakeholder coercion, moral leadership, reputation building and profit enhancement. Mackey, Mackey, and Barney examine the correlation between managers' commitment to socially responsible causes and the activities of the firm, while Salazar and Husted propose a model for creating incentives for managers to engage in CSR. Windsor's chapter is devoted to examining how responsible management is taught.

Most CSR studies have been based on the firm as the unit of observation. This is entirely appropriate, since most CSR‐related decisions are made at the corporate level. Furthermore, while there is substantial turnover among senior managers, large firms continue to operate and affect our lives. It is also easier to identify actions with the firm rather than with individual decision‐makers. Carroll presents a comprehensive history of firm‐level CSR. In examining the business case for CSR, Kurucz, Colbert, and Wheeler analyze the creation of firm value through CSR. Kurtz examines the foundations of SRI and how shareholders can affect the behavior of the firms they own, that is, the role of shareholder activism in promoting CSR by the firm.

In recent years, differences in the provision of CSR across countries have been of interest to both researchers and managers. Donaldson examines differences in corporate governance between American firms (where shareholder interests dominate) and European firms (where other groups' interests are also considered). Moon and Vogel examine differences in the business and government interface between the United States and Western European countries and how these differences affect the provision of CSR in these countries. Visser offers an analysis of CSR in developing countries and draws several conclusions regarding how CSR provision differs in developed and developing countries.

The incidence and nature of CSR in a global context is also a fruitful area of research and discourse because technology improvements have opened up markets throughout the world to Western‐style business with its attendant benefits and costs. Because many countries do not provide sufficient government and legal protection for consumers, employees, and the environment, businesses or firms that operate globally are expected to recognize and respond to greater responsibilities than they may have to in their (developed) home country. Scherer and Palazzo explain these expectations. Millington explains how the recent phenomenon of the global supply chain has created pressure on large multinational firms to set the standards for CSR behavior by their suppliers that often operate in developing countries—what he terms ethical supply chain management (ESCM).

Drivers of CSR

One of the issues central to CSR, but often left unexamined, is what ‘drives’ CSR? That is, where does the idea of responsibility originate? Several of the chapters in this volume address this issue in some detail.

One relatively well‐recognized driver of CSR is the consumer. Smith examines how consumers can drive CSR behavior through both positive ethical consumerism (support for products that are produced by responsible firms) and negative ethical consumerism (boycotting firms that act irresponsibly). Steger is more reserved in his support for consumers as drivers, pointing out that consumers are still generally reluctant to support CSR and may punish laggards, but not reward pioneers in CSR. Williams and Aguilera compares consumer attitudes towards CSR across cultures, postulating that there are significant differences.

Another well‐recognized driver of CSR is the manager. The manager as agent for the stockholders (principals) of the firm has control over the resources and can determine how those resources are allocated. Therefore, managers, and especially CEOs, can strongly influence CSR behavior (Waldman et al. , 2006) . This is at the heart of most of the controversy surrounding CSR. Proponents of CSR assert that managers should exercise moral leadership, as proposed in Swanson's chapter. Opponents believe that there is an agency problem when managers engage in CSR or more generally, that ‘investment’ in CSR constitutes an inefficient use of corporate resources. Salazar and Husted examine this tension. Williams and Aguilera discuss differences in CSR attitudes and behaviors across different cultures. Pruzan discusses a spiritual‐based perspective of CSR which implies that managers are—and should be—the drivers of CSR.

The lack of government regulation and legal protections in much of the world is another recognized driver of CSR. In developing countries and regions, firms must take over many of the social functions of government so that there is a stable economy, a viable workforce, and a globally sustainable environment in which to conduct commerce. This driver is discussed in several chapters, but most explicitly analyzed in the Visser chapter. Hanlon argues that unmet social needs create a means for firms to develop relationships with stakeholders that benefit the firm (building reliance on firms rather than governments).

In developed countries, government may be a driver of CSR. Moon and Vogel discuss ways in which governments can actively encourage firms to engage in CSR, for example, through the establishment of non‐binding codes and standards. Alternatively, firms might choose CSR as a way to escape formal regulation. Whether through the stick or the carrot, governments may be effective in encouraging CSR.

Social Auditing and Reporting

One area where proponents of CSR have prevailed is in auditing and reporting. The premise behind the support for reporting is that managers will be encouraged to perform more responsibly if they must report on results, and shareholder activists can use the information in reports to invest responsibly. Owen and O'Dwyer discuss the growth and development of corporate social and environmental reporting. Kuhn and Deetz outline the critical theorists' critique of social audits and reports. Buchholtz, Brown, and Shabana discuss the role of legislation in establishing standards for auditing and reporting and the need for global guidelines.

Information Asymmetry and the Strategic Use of CSR

These chapters underscore the importance of information relating to CSR practices. More generally, we believe that the role of information asymmetry in CSR is a fruitful area of research ( see Baron, 2001 , and Fedderson and Gilligan, 2001 , for theoretical analyses and Siegel and Vitaliano, 2007 , for empirical evidence). It is important to note that CSR practices and product features are not always totally transparent and observable to the consumer and other stakeholders. This makes it difficult for consumers and other stakeholders to evaluate the firm's social performance.

As noted in Fedderson and Gilligan (2001) , the degree of asymmetric information regarding internal operations can be mitigated by the company or by ‘activists’ and/or/‘non‐governmental organizations’ (NGOs). It is interesting to note that McDonalds, Motorola, and Nike now publish ‘annual CSR reports’. One can view this activity as a form of advertising, especially for more general types of CSR. However, stakeholders may perceive this information as biased, since it is presented by incumbent managers and not an independent source. Therefore, NGOs may emerge to fill this gap. Additional evidence is needed on how consumers and other stakeholders respond to these efforts.

More generally, the field would greatly benefit from more research on precisely how firms matrix decisions regarding CSR into their business and corporate‐level strategies. There is now mounting empirical evidence ( Russo and Fouts, 1997 ; Reinhardt, 1998 ; Siegel and Vitaliano, 2007 ) that it is consistent with strategic theories of CSR and rational, profit‐seeking management decision‐making. However, others may view this evidence quite differently. They may perceive this stylized fact as indicative of the notion that CSR is a ‘fraud’ or a ‘smokescreen’, used to disguise other irresponsible behavior. In this regard, it is interesting to note that firms such as Enron and Philip Morris were actively involved in social responsibility.

An interesting recent paper by Strike, Gao, and Bansal (2006) examines this tension between responsibility and irresponsibility. The authors assert that firms can simultaneously be socially responsible and socially irresponsible (e.g. Philip Morris). Based on a strategic/resource‐based‐view framework, they examine whether international diversification influences the propensity of firms to be socially responsible and socially irresponsible. More specifically, the authors demonstrate that firms diversifying internationally create value by acting responsibly and destroy value by acting irresponsibly.

The field of CSR remains wide open and we hope that these authors have expanded your horizons. Hope springs eternal.

Baron, D.   2001 . ‘ Private Politics, Corporate Social Responsibility and Integrated Strategy ’. Journal of Economics and Management Strategy , 10: 7–45. 10.1162/105864001300122548

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Friedman, M. 1970. ‘The Social Responsibility of Business is to Increase its Profits’. New York Times Magazine , 13 Sep.

McWilliams, A. , and Siegel, D.   2001 . ‘ Corporate Social Responsibility: A Theory of the Firm Perspective ’. Academy of Management Review , 26(1): 117–27. 10.2307/259398

Reinhardt, F.   1998 . ‘ Environmental Product Differentiation ’. California Management Review , 40, summer: 43–73.

Russo, M. V. , and Fouts, P. A.   1997 . ‘ A Resource‐Based Perspective on Corporate Environmental Performance and Profitability ’. Academy of Management Journal , 40: 534–59. 10.2307/257052

Siegel, D. S. , and Vitaliano, D.   2007 . ‘ An Empirical Analysis of the Strategic Use of Corporate Social Responsibility ’. Journal of Economics and Management Strategy , 17(3): 773–92.

Strike, V. M. , Gao, J. , and Bansal, T.   2006 . ‘ Being Good while Being Bad: Social Responsibility and the International Diversification of U.S. Firms ’. Journal of International Business Studies , 37(6): 850–62. 10.1057/palgrave.jibs.8400226

Waldman, D. , Siegel, D. S. , and Javidan, M.   2006 . ‘ Components of CEO Transformational Leadership and Corporate Social Responsibility. ’ Journal of Management Studies , 43(8): 1703–25. 10.1111/j.1467-6486.2006.00642.x

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Home — Essay Samples — Business — Corporate Social Responsibility — Corporate Social Responsibility (CSR)

Corporate Social Responsibility (csr)

• Categories: Corporate Social Responsibility Structure

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Published: Sep 25, 2018

Words: 535 | Page: 1 | 3 min read

Table of contents

Introduction, types of csr, importance of csr.

• Environment-Focused Corporate Social Responsibility (CSR) This type of CSR focuses on reducing detrimental effects of the corporation’s operations on the environment. The corporation innovates in its manufacturing stage to reduce the production of environment harming by-products. It also promotes the use of non-renewable energy sources to prevent harm caused to the environment by burning of fossil fuels.
• Community-Based Corporate Social Responsibility (CSR) The corporation joins hands with other organizations (usually Non-Profit ones) to ensure the welfare of a local community’s people. These organizations either fund or receive funding from corporations to perform tasks that can improve the living conditions of the community’s people.
• Human Resource (HR)-Based Corporate Social Responsibility (CSR) Corporations focus on the well-being of their own staff and improve their living conditions. The companies may extend compassionate leaves like paternity leaves so that the employee can look after his newborn. They can also provide medical insurance to their employees to take care of accidents caused due to occupational hazards.
• Charity Based Corporate Social Responsibility (CSR) In a charity-based CSR, corporations donate to organizations or individuals (usually through a charity partner) to improve their financial condition and for their general upliftment. This is the most common form of a CSR activity. Most corporations provide direct financial support to organizations or individuals who require such assistance.
• Increased employee’s loyalty and retention.
• Gaining legitimacy and access to markets.
• Less litigation
• Increased quality of products and services.
• Bolstering public image and enhanced brand value.
• Less volatile stock market.
• Avoiding state regulations.
• Increased customer loyalty.
• Improved quality of life and changing habits.
• Capacity building creates wealth and employment.
• Balanced eco-system.
• Waste management.
• Clean and green environment

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New York State needs better laws to stop sexual deepfakes

Patrick Carey leaves the Nassau County Courthouse after he was sentenced on Tuesday, April 18, 2023 in Mineola. Credit: Howard Schnapp

This guest essay reflects the views of Nassau County District Attorney Anne T. Donnelly.

A year ago this month, my office announced the sentencing of Patrick Carey, a 22-year-old man who created sexual “deepfakes” — digitally altered sexual images — of more than a dozen women he knew from high school using widely available mobile editing software.

Carey twisted innocuous Instagram and Facebook photos of the women taken when they were in high school — at cheerleading practice, at the beach, just living their lives — into sexually explicit material. He wielded his friendship as a weapon and attempted to damage their reputations.

Horrifyingly, Carey’s conduct would now, one year later, be considered rudimentary. Emerging technologies like generative artificial intelligence have made the creation of deepfakes as easy as clicking a button, making them even more dangerous.

I have been a criminal prosecutor for more than 30 years and began working on child sex abuse cases during the rise of the internet. I watched as predators moved from physical photographs to digital files and internet uploads. As a mom to two young daughters and a son, I was terrified.

Protecting children has always been a driving force behind my work. But today, our laws are leaving kids vulnerable. New York State has no criminal law to adequately protect children from sexual deepfakes. This must change.

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My bill, the Digital Alternations Protection Act or “DAPA,” sponsored by Assemb. Gina Sillitti and State Sen. Nathalia Fernandez, would establish felony offenses for anyone who creates, distributes, or publicizes sexual deepfakes of anyone younger than 17.

Importantly, DAPA’s statutes would be bail-eligible and require anyone convicted of creating or disseminating sexual deepfakes of children to register as a sex offender.

Victims of sexual deepfakes suffer devastating and long-lasting damage to their reputations, especially in an age when the internet always seems to remember. They often feel violated and humiliated by the nonconsensual creation of these images and videos.

These digital alterations have become so realistic that victims worry that their mere existence could impact career prospects and personal relationships. This is profoundly difficult for young adults just starting out. It is even worse for teens and children, who are forced to endure decades of undeserved damage and shame just for living in an interconnected world.

DAPA would give us the tools to fight back and prevent these horrible what-ifs from becoming reality. It holds individuals accountable for using technology to prey on children and ensures those convicted will be monitored to limit the likelihood they will reoffend.

The sad reality is that no one is safe. A search for “deepfakes” will find dozens of news articles recounting incidents across our country, even reaching celebrities like Taylor Swift.

Victims file thousands of complaints with companies like Google pleading to have images and videos removed from the web, while websites devoted to the creation and spread of sexual deepfakes expand every day. This repulsive conduct is reaching pandemic levels, and as technology blurs the lines between fantasy and reality, the problem will only worsen.

But there is cause for hope.

States and municipalities across the country, like Washington State and Maryland, are recognizing the urgent need for civil and criminal laws to curb this invasive and exploitive conduct. New York’s amended revenge porn criminal statute now contains protections from sexual deepfakes targeted toward adults.

While this is a first step in protecting New Yorkers, we cannot leave exposed our children, who remain among the most vulnerable to internet exploitation.

DAPA gives New York’s children the protection they deserve.

THIS GUEST ESSAY reflects the views of Nassau County District Attorney Anne T. Donnelly.

Gig workers are writing essays for AI to learn from

• Companies are hiring highly educated gig workers to write training content for AI models .
• The shift toward more sophisticated trainers comes as tech giants scramble for new data sources.
• AI could run out of data to learn from by 2026, one research institute has warned. 

As artificial intelligence models run out of data to train themselves on, AI companies are increasingly turning to actual humans to write training content.

For years, companies have used gig workers to help train AI models on simple tasks like photo identification , data annotation, and labelling. But the rapidly advancing technology now requires more advanced people to train it.

Companies such as Scale AI and Surge AI are hiring part-timers with graduate degrees to write essays and creative prompts for the bots to gobble up, The New York Times reported . Scale AI, for example, posted a job last year looking for people with Master's degrees or PhDs, who are fluent in either English, Hindi, or Japanese and have professional writing experience in fields like poetry, journalism, and publishing.

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Their mission? To help AI bots "become better writers," Scale AI wrote in the posting.

And an army of workers are needed to do this kind of work. Scale AI has as many as tens of thousands of contractors working on its platform at a time, per the Times.

"What really makes the A.I. useful to its users is the human layer of data, and that really needs to be done by smart humans and skilled humans and humans with a particular degree of expertise and a creative bent," Willow Primack, the vice president of data operations at Scale AI, told the New York Times. "We have been focusing on contractors, particularly within North America, as a result."

The shift toward more sophisticated gig trainers comes as tech giants scramble to find new data to train their technology on. That's because the programs learn so incredibly fast that they're already running out of available resources to learn from. The vast trove of online information — everything from scientific papers to news articles to Wikipedia pages — is drying up.

Epoch, an AI research institute, has warned that AI could run out of data by 2026.

So, companies are finding more and more creative ways to make sure their systems never stop learning. Google has considered accessing its customers' data in Google Docs , Sheets, and Slides while Meta even thought about buying publishing house Simon & Schuster to harvest its book collection, Business Insider previously reported.

Watch: Nearly 50,000 tech workers have been laid off — but there's a hack to avoid layoffs

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Panama Papers trial’s public portion comes to an unexpectedly speedy end

The Supreme Court stands in Panama City, Monday, April 8, 2024 as the trial starts for those charged in connection with the worldwide “Panama Papers” money laundering case. (AP Photo/Agustin Herrera)

Juergen Mossack, partner of the law firm Mossack-Fonseca, leaves the Supreme Court during the trial of the “Panama Papers” money laundering case in Panama City, Monday, April 8, 2024. (AP Photo/Agustin Herrera)

Lawyers and court workers leave the Supreme Court during a recess for the trial of the “Panama Papers” money laundering case in Panama City, Monday, April 8, 2024. (AP Photo/Agustin Herrera)

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PANAMA CITY (AP) — The public portion of a trial of more than two-dozen associates accused of helping some of the world’s richest people hide their wealth came to an unexpectedly speedy conclusion Friday when a Panamanian judge said she would take the two weeks of trial arguments and testimony under advisement.

The trial came eight years after 11 million leaked secret financial documents that became known as the “Panama Papers” prompted the resignation of the prime minister of Iceland and brought scrutiny to the then-leaders of Argentina and Ukraine, Chinese politicians, and Russian President Vladimir Putin, among others.

Judge Baloisa Marquínez noted Friday that the case included more than 530 volumes of information. The public trial had been expected to run to the end of the month. The judge has 30 working days to issue a verdict.

Those on trial include the owners of the Mossack Fonseca law firm that was at the heart of the 2016 massive document leak. Jürgen Mossack attended the trial, while his partner Ramón Fonseca did not for health reasons, according to his counsel.

Panamanian prosecutors allege that Mossack, Fonseca and their associates created a web of shell companies that used complex transactions to hide money linked to illicit activities in the “car wash” corruption scandal of Brazilian construction giant Odebrecht .

“This whole process from eight years ago until now … has had a lot of consequences for my family, on my personal situation and truly has been a great injustice not just for me but for all of the people who have worked with me,” Mossack testified Friday. “I trust your honor will know how to evaluate all that has been said here.”

Mossack had said at the start of the trial, as he has for years, that he was not guilty of the money laundering charges.

According to Panamanian prosecutors, the Mossack Fonseca firm created 44 shell companies, 31 of which opened accounts in Panama to hide money linked to the Brazilian scandal.

Fonseca has said the firm, which closed in 2018, had no control over how its clients might use offshore vehicles created for them.

Mossack Fonseca helped create and sell around 240,000 shell companies across four decades in business. It announced its closure in March 2018, two years after the scandal erupted.

The firm’s documents were first leaked to the German daily Suddeutsche Zeitung, and were shared with the International Consortium of Investigative Journalists, which began publishing collaborative reports with news organizations in 2016.

“The reputational deterioration, the media campaign, the financial siege and the irregular actions of some Panamanian authorities have caused irreparable damage, whose consequence is the complete cease of operations to the public,” the firm said in a statement at the time.

The Mossack and Fonseca were acquitted on other charges in 2022.

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A Culture Warrior Takes a Late Swing

The editor and essayist Joseph Epstein looks back on his life and career in two new books.

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By Dwight Garner

NEVER SAY YOU’VE HAD A LUCKY LIFE: Especially If You’ve Had a Lucky Life , by Joseph Epstein

FAMILIARITY BREEDS CONTENT: New and Selected Essays , by Joseph Epstein

When Tammy Wynette was asked to write a memoir in her mid-30s, she initially declined, she said in an interview, because “I didn’t think my life was over yet.” The publisher responded: Has it occurred to you that in 15 years no one might care? She wrote the book. “Stand by Your Man: An Autobiography” (1979) was a hit.

The essayist and editor Joseph Epstein — whose memoir “Never Say You’ve Had a Lucky Life,” is out now, alongside a greatest-hits collection titled “Familiarity Breeds Content” — has probably never heard Wynette sing except by accident. (In a 1993 essay, he wrote that he wished he didn’t know who Willie Nelson was, because it was a sign of a compromised intellect.) But his memoir illustrates another reason not to wait too long to commit your life to print.

There is no indication that Epstein, who is in his late 80s, has lost a step. His prose is as genial and bland, if comparison to his earlier work is any indication, as it ever was. But there’s a softness to his memories of people, perhaps because it was all so long ago. This is the sort of memoir that insists someone was funny, or erudite, or charismatic, while rarely providing the crucial details.

Epstein aw-shucks his way into “Never Say You’ve Had a Lucky Life” — pretending to be self-effacing while not being so in the least is one of his salient qualities as a writer — by warning readers, “I may not have had a sufficiently interesting life to merit an autobiography.” This is because he “did little, saw nothing notably historic, and endured not much out of the ordinary of anguish or trouble or exaltation.” Quickly, however, he concludes that his life is indeed worth relating, in part because “over the years I have acquired the literary skill to recount that life well.”

Here he is wrong in both directions. His story is interesting enough to warrant this memoir. His personal life has taken complicated turns. And as the longtime editor of the quarterly magazine The American Scholar, and a notably literate conservative culture warrior, he’s been in the thick of things.

He does lack the skill to tell his own story, though, if by “skill” we mean not well-scrubbed Strunk and White sentences but close and penetrating observation. Epstein favors tasseled loafers and bow ties, and most of his sentences read as if they were written by a sentient tasseled loafer and edited by a sentient bow tie.

He grew up in Chicago, where his father manufactured costume jewelry. The young Epstein was popular and, in high school, lettered in tennis. His title refers to being lucky, and a big part of that luck, in his estimation, was to grow up back when kids could be kids, before “the therapeutic culture” took over.

This complaint sets the tone of the book. His own story is set next to a rolling series of cultural grievances. He’s against casual dress, the prohibition of the word “Negro,” grade inflation, the Beat Generation, most of what occurred during the 1960s, standards slipping everywhere, de-Westernizing college curriculums, D.E.I. programs, you name it. His politics aren’t the problem. We can argue about those. American culture needs more well-read conservatives. The problem is that in his search for teachable moments, his memoir acquires the cardboard tone of a middling opinion column.

His youth was not all tennis lessons and root beer floats. He and his friends regularly visited brothels because, he writes, sex was not as easy to come by in the 1950s. He was kicked out of the University of Illinois Urbana-Champaign for his role in the selling of a stolen accounting exam to other students.

He was lucky to find a place at the University of Chicago, a place of high seriousness. The school changed him. He began to reassess his values. He began to read writers like Irving Howe, Sidney Hook, Midge Decter and Norman Podhoretz, and felt his politics pull to the right.

After college, he was drafted into the Army and ended up in Little Rock, Ark., where he met his first wife. At the time, she was a waitress at a bar and restaurant called the Gar Hole. Here Epstein’s memoir briefly threatens to acquire genuine weight.

She had lost custody of her two sons after a divorce. Together they got them back, and she and Epstein had two sons of their own. After their divorce, Epstein took all four of the boys. This is grist for an entire memoir, but Epstein passes over it quickly. One never gets much of a sense of what his boys were like, or what it was like to raise them. He later tells us that he has all but lost touch with his stepsons and has not seen them for decades.

He worked for the magazine The New Leader and the Encyclopaedia Britannica before becoming the editor of The American Scholar in 1975. It was a position he would hold for 22 years. He also taught at Northwestern University for nearly three decades.

At The American Scholar he began to write a long personal essay in each issue, under the pseudonym Aristides. He wrote 92 of these, on topics such as smoking and envy and reading and height. Most ran to 6,500 words, or about 4,000 words longer than they should have been.

Many magazine editors like to write every so often, to keep a hand in. But there is something unseemly about an editor chewing up acres of space in his own publication on a regular basis. Editorially, it’s a droit du seigneur imposition.

A selection of these essays, as well as some new ones, can now be found in “Familiarity Breeds Content.” In his introduction to this book, Christopher Buckley overpraises Epstein, leaving the reader no choice but to start mentally pushing back.

Buckley calls Epstein “the most entertaining living essayist in the English language.” (Not while Michael Kinsley, Lorrie Moore, Calvin Trillin, Sloane Crosley and Geoff Dyer, among many others, walk the earth.) He repurposes Martin Amis’s comment about Saul Bellow: “One doesn’t read Saul Bellow. One can only reread him.” To this he adds, “Ditto Epstein.” (Epstein is no Saul Bellow.) Buckley says, “Joe Epstein is incapable of writing a boring sentence.”

Well. How about this one, from an essay about cats?

A cat, I realize, cannot be everyone’s cup of fur.

Or this one, from an essay about sports and other obsessions:

I have been told there are people who wig out on pasta.

Or this one, about … guess:

When I was a boy, it occurs to me now, I always had one or another kind of hat.

Juggling today appears to be undergoing a small renaissance.

If one is looking to save on fuel bills, politics is likely to heat up a room quicker than just about anything else.

In tennis I was most notable for flipping and catching my racket in various snappy routines.

The essays are, by and large, as tweedy and self-satisfied as these lines make them sound. There are no wild hairs in them, no sudden deepenings of tone. Nothing is at stake. We are stranded with him on the putt-putt course.

Epstein fills his essays with quotation after quotation, as ballast. I am a fan of well-deployed, free-range quotations. So many of Epstein’s are musty and reek of Bartlett’s. They are from figures like Lord Chesterfield and Lady Mary Montagu and Sir Herbert Grierson and Tocqueville and Walpole and Carlyle. You can feel the moths escaping from the display case in real time.

To be fair, I circled a few sentences in “Familiarity Breeds Content” happily. I’m with him on his distrust of “fun couples.” He writes, “A cowboy without a hat is suitable only for bartending.” I liked his observation, which he borrowed from someone else, that a career has five stages:

(1) Who is Joseph Epstein? (2) Get me Joseph Epstein. (3) We need someone like Joseph Epstein. (4) What we need is a young Joseph Epstein. (5) Who is Joseph Epstein?

It’s no fun to trip up a writer on what might have been a late-career victory lap. Epstein doesn’t need me to like his work. He’s published more than 30 books, and you can’t do that unless you’ve made a lot of readers happy.

NEVER SAY YOU’VE HAD A LUCKY LIFE : Especially If You’ve Had a Lucky Life | By Joseph Epstein | Free Press | 287 pp. | $29.99

FAMILIARITY BREEDS CONTENT : New and Selected Essays | By Joseph Epstein | Simon & Schuster | 441 pp. | Paperback, $20.99

Dwight Garner has been a book critic for The Times since 2008, and before that was an editor at the Book Review for a decade. More about Dwight Garner

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The Truth About Corporate Social Responsibility Essay (Article Review)

Introduction, background information.

The following paper is a review of the article “The truth about CSR“ by Rangan, Chase, and Karim. The aim of the review is to analyze main points of the article, validate the integrity of claims, and conclude on its value for business practices. The main point of the article is a misunderstanding of the ultimate goals of CSR initiatives by the majority of companies and the resulting discrepancies in its implementation. To address the issue, the article outlines a four-step framework aimed at improving the situation.

Nowadays, corporate social responsibility (CSR) is widely recognized as both necessary and beneficial for business practices. Managerial departments implement it at certain stages of their company’s operations to improve corporate image, align the organization’s goals with a broader range of responsibilities, and achieve specific milestones. Nevertheless, on many occasions the goals of CSR get misinterpreted – most often they are perceived as means to directly affect the success of business practices and increase profitability of the firm.

As a result, the implementation process is uneven, fragmented, misdirected, uncoordinated, and ultimately faulty. An even more common scenario is the implementation of CSR with a specific outcome in mind, which may or may not be consistent with its intended goal of addressing the environmental and social specificities and improving the overall corporate image. Thus, there is a growing demand for a revision of the current approach in the form of reconsidered meaning of the term, its core goals, and essential steps for its implementation. Consequently, a research highlighting the common misinterpretations and reasons behind the shortcomings of CSR implementation could be utilized for the creation of meaningful guidelines to streamline the process and eliminate unnecessary steps.

An article by Rangan, Chase, and Karim provides an overview of perception of CSR by the managers engaged in its implementation. According to the survey conducted by the authors, most of the companies which utilize the approach display inconsistencies in its understanding and execution. To illustrate them, the authors suggest categorization of the CSR activities in three distinct theaters: focus on philanthropy, improvements of the operational effectiveness, and introduction of new business models. The results of the research indicate the tendency to recognize a specific theater as a priority and focus the effort on achieving certain goals within it. While not fundamentally wrong, such view reflects the disparate nature of actions.

Simply put, different managerial departments (and, on some occasions, managers within a department) tend to operate in separation, out of synch with other departments, and more often than not without the involvement of a CEO. This naturally leads to poor outcomes. Even more importantly, around 30 percent of respondents report increased costs and increased revenue as either actual or expected result of CSR initiatives. The latter is arguably inevitable since most of CSR programs have a spillover effect of improving corporate image and, by extension, customer satisfaction, employee retention, and company reputation. Nevertheless, CSR is not meant to directly impact the said variables. Therefore they should not be used as performance indicators. To address this, the authors suggest several improvements to change the managerial perspective of CSR.

Since its primary goal is the alignment of company’s business activities with its social and environmental setting, the programs must be coherent with the mentioned factors, fairly distributed alongside theaters, and properly synchronized with the vision and mission of the company. To successfully achieve this condition, the authors propose four steps. First, the selected initiatives must be inspected for consistency with the intended goals and those which show poor or no alignment should be either eliminated or adjusted. The simplest (but not necessarily the most effective) way of doing it is focusing on one objective and concentrating effort on one field, although it would be more appropriate to utilize the technique of waste elimination. Once the focus of operations is determined, the next step is to develop relevant metrics which would allow evaluation of performance.

As was mentioned above, one of the most common approaches is to observe the financial impact associated with CSR to conclude on its success. However, such approach does not align well with ultimate goals of CSR initiatives and on many occasions displays a limited connection to its viability. Instead, a range of monitoring tools must be developed, including, but not limited to, public involvement, performance, customer satisfaction, and societal value. Third, once the programs in each theater are coordinated and properly controlled, it is necessary to synchronize them across theaters to make sure all of the company’s initiatives contribute and reinforce each other and create a comprehensive holistic strategy which is consistent with the company’s goal and vision. Finally, once the links and communication channels are established across three theaters, it becomes possible to create an interdisciplinary CSR strategy with a vertical hierarchical structure. The authors suggest a dedicated entity or an individual tasked with overseeing and coordinating the CSR operations. As a result of these steps, a coherent CSR activity is expected to emerge which is both effective in reaching its objectives and beneficial in a financial sense.

The article presents a comprehensive overview of the current state of CSR initiatives across different companies. While the research is generalized and, according to the authors, biased in favor of the companies with advanced CSR background, it nevertheless delivers an important message and supports the authors’ central lesson of inconsistencies within the CSR domain. The intended goal of the article, however, is to suggest the alternative approach which would hopefully improve the matters. Admittedly, the proposed framework displays an overall consistency and integrity; however, there is no way of estimating its applicability.

Therefore, the viability of the suggested approach is currently purely theoretical. Furthermore, the complexity of the outlined theaters and their interconnection and mutual dependence limit the possibility of estimating the weight of the proposed intervention. In other words, the multifaceted and porous nature of the theaters prevents us from definitively ascribing the success of the undertaken initiatives to the performed steps or introduced components. Despite this, the general premise of coordination and consistency is ultimately beneficial and therefore is recommended for application within managerial practices.

The article describes an important issue in the CSR implementation field and suggests a way of improving the matters in the form of a four-step framework. Both points are important to improve the understanding although, admittedly, the research undertaken by the authors is insufficient to determine the weight of the issue or effectively measure the success of the suggested framework against the baseline. It would be thus beneficial to extend our understanding by performing an additional inquiry into the issue. Additionally, evaluation tools must be devised which could account for the multifaceted nature of the suggested fields to assess the success of each step in separation from the financial performance of the business entity.

• Chicago (A-D)
• Chicago (N-B)

IvyPanda. (2022, June 8). The Truth About Corporate Social Responsibility. https://ivypanda.com/essays/the-truth-about-csr-k-rangan-et-als-article/

"The Truth About Corporate Social Responsibility." IvyPanda , 8 June 2022, ivypanda.com/essays/the-truth-about-csr-k-rangan-et-als-article/.

IvyPanda . (2022) 'The Truth About Corporate Social Responsibility'. 8 June.

IvyPanda . 2022. "The Truth About Corporate Social Responsibility." June 8, 2022. https://ivypanda.com/essays/the-truth-about-csr-k-rangan-et-als-article/.

1. IvyPanda . "The Truth About Corporate Social Responsibility." June 8, 2022. https://ivypanda.com/essays/the-truth-about-csr-k-rangan-et-als-article/.

Bibliography

IvyPanda . "The Truth About Corporate Social Responsibility." June 8, 2022. https://ivypanda.com/essays/the-truth-about-csr-k-rangan-et-als-article/.

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