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Challenges in corporate social responsibility reporting and the promotion of good corporate citizenship through external assurance

In dit artikel worden de posities van verschillende actoren, die actief zijn op het gebied van maatschappelijk verantwoord ondernemen en assurance, geïdentificeerd en geanalyseerd. De nadruk wordt momenteel gelegd op vrijwillige activiteiten op het gebied van maatschappelijk verantwoord ondernemen en het rapporteren over deze activiteiten, ondanks dat een nieuwe richtlijn op Europees niveau bepaalde Nederlandse ondernemingen verplicht te rapporteren over maatschappelijk verantwoord ondernemen. Door het vrijwillige karakter van rapportages over maatschappelijk verantwoord ondernemen en het ontbreken van formele regelgeving is er een verhoogd risico dat bedrijven misbruik maken van mvo-rapportages voor bijvoorbeeld zakelijk of persoonlijk gewin. De verwachting is echter dat het belang en de kwaliteit van mvo-rapportages zal toenemen in de nabije toekomst om transparantie te verhogen binnen verschillende branches en sectoren. Hierdoor kunnen mvo-rapportages en de controle hierop ingezet worden om onethisch gedrag te verminderen en meer openheid van zaken te geven hoe ondernemingen te werk gaan.

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Challenges in corporate social responsibility reporting and the promotion of good corporate citizenship through external assurance

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Partnerships for corporate social responsability

The purpose of this paper is to conceptualise the extent to which partnerships with non-governmental organisations (NGOs) are a necessity for successful efforts of businesses in the area of corporate social responsibility (CSR). The main findings are based on an analysis of existing literature on NGO typologies and strategies for CSR and illustrated with examples from the Dutch National Research Program on CSR. Based on three different strategies towards CSR, the suggestion is that NGOs tend to become involved in partnerships with companies that have an interest in postponing concrete results, while partnerships with companies that have the potential for the biggest contribution to the ambitions of NGOs have the highest risk of diminishing NGO-legitimacy.

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Partnerships for corporate social responsability

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Driving corporate social responsibility in the Malawian mining Industry: a stakeholder perspective.

While there has been a growing body of research focused on corporate social responsibility (CSR) practices in developing economies, few studies have examined the factors shaping the CSR agenda in sub-Saharan countries. Using qualitative data obtained through semi-structured interviews with management and stakeholders, this paper examines the drivers of the CSR agenda pursued by Paladin (Africa), a subsidiary of an Australian multinational mining company (MNC) operating the first uranium mine in Malawi. The findings suggest that the CSR agenda in the mining industry in Malawi is strongly influenced by externally generated pressures such as civil society organisation activism and community expectations; although it is clear that other drivers such as public and private regulations and pressure from financial markets also played a role in pressurising Paladin to adopt a CSR agenda.

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Signalling responsibility? Applying signalling theory to the ISO 26000 standard for social responsibility

Many global challenges cannot be addressed by one single actor alone. Achieving sustainability requires governance by state and non-state market actors to jointly realise public values and corporate goals. As a form of public-private governance, voluntary standards involving governments, non-governmental organisations and companies have gained much traction in recent years and have been in the limelight of public authorities and policymakers. From a firm perspective, sustainability standards can be a way to demonstrate that they engage in corporate social responsibility (CSR) in a credible way. To capitalise on their CSR activities, firms need to ensure their stakeholders are able to recognise and assess their CSR quality. However, because the relative observability of CSR is low and since CSR is a contested concept, information asymmetries in firm-stakeholder relationships arise. Adopting CSR standards and using these as signalling devices is a strategy for firms to reduce these information asymmetries, by revealing their true CSR quality. Against this background, this article investigates the voluntary ISO 26000 standard for social responsibility as a form of public-private governance and contends that, despite its objectives, this standard suffers from severe signalling problems. Applying signalling theory to the ISO 26000 standard, this article takes a critical stance towards this standard and argues that firms adhering to this standard may actually emit signals that compromise rather than enhance stakeholders' ability to identify and interpret firms' underlying CSR quality. Consequently, the article discusses the findings in the context of public-private governance, suggests a specification of signalling theory and identifies avenues for future research.

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Signalling responsibility? Applying signalling theory to the ISO 26000 standard for social responsibility

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Introduction: from corporate social responsibility to sustainable business models

The concept of corporate social responsibility (CSR), defined here as coordinated business actions aimed at a more sustainable world, has always been fairly controversial, both from the perspective of academic discourse and from the perspective of corporate practice. In its most basic terms, questions have been asked about whether corporations can and should actually have social responsibilities and, if so, to what extent? (cf. Davis 1973; Moon et al. 2005). Reflecting on the social responsibilities of business, a scholarly debate has developed that has given rise to a multitude of conceptions on the roles and responsibilities of business in society. These conceptions roughly vary from Friedman’s position that the social responsibility of business is to increase its profits (Friedman 1970) to positions about CSR that reflect the principle of sustainable development as formulated in the well-known “Brundtland report” as “development that meets the needs of the present without compromising the ability of future generations to meet their own needs” (WCED 1987: 204) and that now extend to and is operationalized through the Sustainable Development Goals. While different positions on the responsibilities of business in society remain to be held, partly motivated by political beliefs and worldviews, the question “what is a business for?” is nowadays answered in a way that aligns with a broader conception including taking into account the interests of and being accountable to a broader set of stakeholders than merely those with a financial or otherwise economic concern as well as society as a whole, nature and future generations. A survey among consumers from 10 of the world’s largest countries showed that some 81% thought that firms have responsibilities going (far) beyond creating shareholder value, with 31% thinking that firms should change the way they operate to align with greater social and environmental needs (Cone Communications/Echo 2013).

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Corporate social responsibility, governance and stakeholders: a bank in the upbeat of the crisis

Purpose: Using the global financial crisis as a critical event and based on institutional theory and stakeholder theory, this paper aims to explore the relationship between corporate governance and corporate social responsibility (CSR). The question is how stakeholders can influence corporate responses to societal change by using their position in the governance structure. Design/methodology/approach: The analysis is based on a historical analysis of data collected mainly between 2002 and 2004. The historical perspective enables an understanding of the response of the company to environmental changes. Findings: The approach enables researchers to relate the normative component of CSR to specific governance mechanisms. These governance mechanisms are specified in direct and indirect influence pathways. Historical data shed light on how, in the upbeat of the crisis, stakeholders have influenced the principles and policies of the ING Group, a Dutch financial company. Research limitations/implications: The paper suggests that stakeholders influence principles – normative assumptions that guide corporate decisions – mainly in dialogue-based meetings (direct influence pathways). Companies are made accountable in indirect influence pathways such as regulations. The author also demonstrates that a historical approach enables an understanding of long-term historical developments and the linking of corporate policies to the normative assumptions of stakeholders. Practical implications: If stakeholders wish to assess the social responsibility of a company, then they should assess the governance structure in relation to the principles and policies. The power structure within a company and that within the institutional framework in which the company operates (the governance system) strongly influences how a company executes its social responsibilities. Social implications: The paper demonstrates how stakeholders can use the governance structure to influence a bank. If society – or a specific group in society – wants banks to play a different role, this paper points to what could be the levers of change in the governance system and the governance structure. Originality/value: Insights into the complex relationship between corporate governance and the processes in which the social responsibilities of a company are developed.

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Corporate social responsibility in Malawi: antecedents, issues, practices and future directions.

Corporate Social Responsibility (CSR) in Malawi is becoming a significant issue not only because of the complexity of the social, economic and political environment in which companies operate, but also because of the social and environmental impacts which business operations have on the wider Malawian society. In this chapter, it is shown that the CSR agenda currently pursued by companies in Malawi takes both the normative and instrumental forms, and is largely shaped by the political and socio-economical factors at national and global levels. The chapter is structured as follows: the first section addresses the historical development of CSR and perceptions various actors hold about the forms of responsibilities companies can assume in Malawi; a discussion of the various antecedents of CSR in Malawi. This is followed by an intermediate section which provides CSR themes and priority issues. The final two sections explore the different approaches companies pursue in the implementation of CSR agendas—but also examine the perceived barriers to CSR in Malawi. The chapter concludes by mapping out the future prospects of CSR in Malawi.

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Corporate Governance & Social Responsibility:

Corporate Social Responsibility affects Corporate Governance as it stretches the accountability of companies beyond its traditional boundaries. This however may conflict with the corporate objective of maximizing stockholder wealth. The paper provides an overview of various academic theories and corporate attitudes on this issue and discusses the merits and disadvantages of the two main governance modes: the stockholder mode and the stakeholder mode.

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Corporate Governance & Social Responsibility:

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Corporate Social Responsibility in Malawi

Corporate social responsibility (CSR) is an important consideration in tourism and hospitality management, yet extensive empirical studies on how it is implemented in developing country’s context are lacking. Using qualitative methodology, this article addresses this knowledge gap by exploring CSR practices among hotels and accommodation providers in Malawi. Our findings demonstrate that a broad-based CSR agenda is slowly being pursued by certain firms although corporate philanthropy remains the major area of focus for most of the considered firms. The article further demonstrates differences in the choice of CSR agenda firms pursue can be influenced by the nature of firm’s ownership. Whereas locally owned and managed firms showed a strong orientation towards philanthropic-based CSR agenda, foreign owner/mangers favoured a broad-based CSR agenda.

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Producten 1.040

Challenges in corporate social responsibility reporting and the promotion of good corporate citizenship through external assurance

Partnerships for corporate social responsability

Driving corporate social responsibility in the Malawian mining Industry: a stakeholder perspective.

Signalling responsibility? Applying signalling theory to the ISO 26000 standard for social responsibility

Introduction: from corporate social responsibility to sustainable business models

Corporate social responsibility, governance and stakeholders: a bank in the upbeat of the crisis

Corporate social responsibility in Malawi: antecedents, issues, practices and future directions.

Corporate Governance & Social Responsibility:

Corporate Social Responsibility in Malawi

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Producten 1.040

Challenges in corporate social responsibility reporting and the promotion of good corporate citizenship through external assurance

Partnerships for corporate social responsability

Driving corporate social responsibility in the Malawian mining Industry: a stakeholder perspective.

Signalling responsibility? Applying signalling theory to the ISO 26000 standard for social responsibility

Introduction: from corporate social responsibility to sustainable business models

Corporate social responsibility, governance and stakeholders: a bank in the upbeat of the crisis

Corporate social responsibility in Malawi: antecedents, issues, practices and future directions.

Corporate Governance & Social Responsibility:

Corporate Social Responsibility in Malawi