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A CSR Framework for Implementation of Net Zero Economy Towards Enhancing Sustainable Value Creation
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The study examines the relationship between Corporate Social Responsibility (CSR) beliefs, CSR attribution, perceived corporate capability and company reputation that lead to support CSR intentions to increase the firm’s performance. We focus on the adoption of CSR activities at the firm level and its influence on the company reputation and support intention in the context of emerging economies. This research is framed based on the attributional theory. We use a quantitative methodology to analyse data. The ethical and legal beliefs have significant effect on CSR attributes. Further, legal beliefs affect the CSR attributes and legal beliefs have a positive effect only towards the Egoistic-driven. Findings highlight that economic beliefs have no effect towards any of the CSR attributes. Result can benefit the marketers on how they should carry out their CSR activities in order to appeal to their target audience and increase their support intention. Findings from this research provide important insights for marketers to implement strategic sustainable marketing to increase support intention.
The purpose of this research is to empirically examine relationships between a multi-dimensional set of corporate social responsibility (CSR) initiatives, numerous dimensions of customer trust, and corporate image in an emerging economy. It also analyzes the mediating effect of customer trust on the relationship between CSR and corporate image. This study focuses on two of the most well-known hotel chains situated in Pakistan. Close-ended, self-administered questionnaires were circulated amongst a total of 300 hotel customers. The research data was analyzed using a partial least square-structural equation modeling (PLS-SEM) model. The results revealed that economic, legal, and ethical CSR significantly impacted corporate image, while philanthropic CSR did not affect the corporate image. However, economic, legal, and philanthropic CSRs were found to be in a significant relationship with customer trust, while ethical CSR was not in a significant relationship with customer trust. Finally, customer trust fully mediated the relationship between economic and legal CSR with corporate image, whereas it partially mediated the relationship between ethical and philanthropic CSR. This study is unique from earlier CSR research based on an assessment of the connection between CSR dimensions and corporate image to examine customers’ trust in an emerging economy, especially in times of crisis.
India is committed to implement Sustainable Development Goals (SDGs) in the country. This study explores the role of SDGs and CSR (Corporate Social Responsibility) in India's growth. Sustainability Development Goals can be interlinked with CSR practices and can play very important role in India's progress. Corporate Social Responsibility dimensions like economical, social or environmental all can be interlinked with SDGs and it can be helpful to tackle many challenges which India is facing. It can be seen that both SDGs and CSR have same objective or purpose as development of India. Corporate should integrate SDGs into the core of their functioning strategies, then they easily can contribute in CSR and SDGs .This study mainly focuses to understand that how India is contributing in sustainable development. This study offers some recommendations to overcome the challenges of sustainability development in different states of India.
This research aims to contribute to the scientific debate about the lack of interlinkagesbetween mandatory non-financial reporting and sustainable business models. For ourpurposes, a counter-accounting analysis was conducted on the non-financial reportsof a sample of 145 Italian firms interested by the Directive 2014/95/EU effects.Specifically, the study adopts an empirical approach to evaluate environmentalinformation transparency, which represents one of the main critical issues concerningthe non-financial declarations prepared by European Italian Public Interest Entities(PIEs) to comply with Directive 2014/95/EU. The results highlight that corporategovernance and report characteristics affect environmental transparency. Furthermore,the results confirm the overall attitude to avoid the disclosure of unfavourable orunavailable environmental information through impression management strategies.Finally, the analysis underlines the opportunities for policymakers to rethink mandatorynon-financial reporting to sustain the ecological transition of European PIE
It can be said that business ethics are integrated into companies through Corporate Social Responsibility (CSR), which cannot be defined in a single way, nor has its concept remained unchanged since its appearance in the business world. The contributions made in the field of research have been evolving towards models and theories that are more in line with principles that consider a plurality of stakeholders, from utilitarian or shareholder-centered approaches to others that are more integrative; the consideration of the demands and requirements of stakeholders, and the institutional drive through the establishment of regulatory frameworks aimed at providing conceptual frameworks of reference and indicators that make it possible to manage and make decisions taking into account the ethical dimension of problems or conflicts, are decisive. In this area, the objectives of sustainable development as part of Agenda 2030 are particularly relevant and are providing a boost to innovations aimed at improving the environment and the rational use of resources. This paper attempts to gather the main conceptual contributions on the situation and evolution of CSR, providing insights regarding future CSR studies, its objectives, and goals which, together with the interests and positions of the stakeholders from different perspectives, raises the possibility of analyzing CSR from different points of view, giving rise to different theories that try to serve as a framework for the study of CSR.
Corporate social responsibility (CSR) expenditure is mandatory for select firms in India. This is an attempt to fix social and environmental responsibility at firm level. As a result of mandated CSR, it is expected that firms will address environmental concerns, which may ensure environmental sustainability. However, the empirical evidence on the role of engagement in CSR and firm's environmental performance is very limited and provides mixed views. This study, therefore, is an attempt to examine the relationship between CSR and one of the environmental sustainability indicators: energy intensity. For this, the study first measures energy intensity using the details of fuel-wise energy consumption. Using the data of 100 firms listed on the Bombay Stock Exchange (BSE) 100 over six years (2009–2010 to 2014–2015), the regression results suggest that at present CSR is not significantly associated with energy intensity. The study has implications for public policy and corporate managers. Keywords: Corporate social responsibility, Corporate environmental sustainability, Economics of CSR, BSE 100 index, India, Energy intensity
In this review article, the author takes another look at the well-known Carroll's Pyramid of Corporate Social Responsibility (CSR). In this article, he comments on the framework's popular useage and then presents a summary of the four-part definitional framework upon which the pyramid was created. He then comments on several characteristics of the model that were not emphasized when initially published: ethics permeates the pyramid; tensions and tradeoffs inherent; its' integrated, unified whole; its' sustainable stakeholder framework, and; its' global applicability and use in different contexts. The article concludes by looking to the future.
Greenwashing is a practice followed by organisations in which unsubstantiated or misleading claims are made
of the environmental and social attributes of a product, service or the company as a brand. Greenwashing
practice is adopted to make the company look more environment-friendly than it actually is, by spending more money, time
and efforts on marketing its products as ‘green’, rather than actually minimizing its adverse impact on the environment.
This paper studies the green marketing practices of certain selected companies belonging to four sectors - Automobile,
Electronics, Food & Beverages and Personal Care Sector, through analysis of their advertisements, company websites and
sustainability reports. The main objective of the paper is to identify the extent of green washing done by the companies
and to rate their environmental claims on the weighted scale of 1 to 5. Further, this paper correlates the greenwashing score
with the overall CSR score, along with cross-sector analysis of their greenwashing scores. The paper finds that even the
companies with a high overall CSR score are involved in some form of greenwashing practices. The authors also suggest
ways and means for companies to avoid greenwashing, for consumers to spot it and for regulators to curb it.
Scandinavia is routinely cited as a global leader in corporate social responsibility (CSR) and sustainability. In this article, we explore the foundation for this claim while also exploring potential contributing factors. We consider the deep-seated traditions of stakeholder engagement across Scandinavia including the claim that the recent concept of “creating shared value” has Scandinavian origins, institutional and cultural factors that encourage strong CSR and sustainability performances, and the recent phenomenon of movement from implicit to explicit CSR in a Scandinavian context and what this may entail. In sum, we depict the state of the art in CSR and sustainability in Scandinavia. We intend for this to serve as a basis to help establish a globally recognized research paradigm dedicated to considering CSR and sustainability in a Scandinavian context.
Despite numerous efforts to bring about a clear and unbiased definition of CSR, there is still some confusion as to how CSR should be defined. In this paper five dimensions of CSR are developed through a content analysis of existing CSR definitions. Frequency counts are used to analyse how often these dimensions are invoked. The analysis shows that the existing definitions are to a large degree congruent. Thus it is concluded that the confusion is not so much about how CSR is defined, as about how CSR is socially constructed in a specific context. Copyright © 2006 John Wiley & Sons, Ltd and ERP Environment.
Infosys among biggest contributors; Zoho's spends 50%+ CSR fund on environment. Retrieved from This is a draft manuscript of the book chapter
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A Framework for CSR for Implementation of Net-Zero Economy Towards Enhancing Sustainable Value Creation
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