Social Responsibility Journal

Ojo, Adedapo Oluwaseyi; Tan, Christine Nya-Ling; Alias, Mazni

2022 Social Responsibility Journal

doi: 10.1108/srj-12-2019-0403

Existing literature acknowledges the role of green human resource management (GHRM) in shaping employees’ pro-environmental behaviour and environmental performance. However, limited studies have investigated the specific impacts of GHRM practices on pro-environmental behaviour from the employees’ perspectives. This study aims to conceptualise GHRM practices as internal resources that can be used to stimulate employee pro-environmental information technology (IT) behaviour.Design/methodology/approachThe hypothesised relationships were tested with the aid of partial least square path modelling of data collected from 333 IT professionals in ISO 14001 companies in Malaysia.FindingsThe results suggest that green training and development, performance management and empowerment and participation are essential in stimulating pro-environmental IT behaviour. Besides, the mediating effects of pro-environmental IT behaviour were significant for the impacts of green training and development, performance management and green empowerment and participation on environmental IT performance.Research limitations/implicationsThe results indicate that GHRM practices are significant predictors of environmental IT performance, but training and development could be counter-productive to performance unless it stimulates employees’ engagement in pro-environmental behaviour.Originality/valueThis study contributes to the resource-based view of HRM by examining GHRM practices as organisational resources for stimulating employee pro-environmental IT behaviour to support environmental IT performance.

Sheoran, Monika; Kumar, Divesh

2022 Social Responsibility Journal

doi: 10.1108/srj-05-2020-0203

The earth is under massive stress due to current level of consumption which has crossed the sustaining capacity of our planet. Thus, the need of the hour is to promote sustainable production and consumption. The purpose of this study is to identify the basic barriers of sustainable consumer behaviour which are hindering the adoption of sustainable consumption.Design/methodology/approachThis article is divided into two parts. The first part consists of a literature review based on 128 articles (1995 to 2020), which are spread over a period of 25 years. Based on the literature review, nine barriers of sustainable consumer behaviour were identified and put into three categories. In the second part, fuzzy analytical hierarchy process has been used to know about the relative weight of each barrier so that benchmarking/prioritising of basic barriers of sustainable consumer behaviour can be done.FindingsThis article identifies critical barriers affecting the acceptance of sustainable electronic products. High price, a perception of no environmental impact, no benefit in personal image, lesser use by family and friends, lack of awareness about the products etc. emerged as the potential barriers which need prime attention. The relative weight of each of these barriers has also been arrived at in this article which is expected to be beneficial for policymakers to focus upon important barriers. Impact of many of these barriers can be reduced through innovative approaches and solutions.Research limitations/implicationsThis article will be helpful in future research in the field of sustainable consumer behaviour. Through the understanding of the barriers of sustainable consumer behaviour, companies, governments and industries can take suitable initiatives by modifying the policies and practices to reduce the impact of these barriers so that consumer behaviour can be made more sustainable.Originality/valueThe current article tries to identify the critical barriers to adoption of sustainable electronic products by the consumers. An extensive literature review, expert suggestions and consumer survey have been adopted to identify nine barriers. Although, multiple researches have been done in the field of sustainable consumer behaviour and adoption of sustainable electronic products, there is no research article which solely focuses on implementing Fuzzy analytical hierarchical process (AHP) approach to rank the barriers faced by consumers for adoption of sustainable electronic products. It has been concluded that high price of sustainable electronic products is the most critical barrier in adoption of sustainable consumer behaviour. Moreover, the relative ranking obtained with the help of Fuzzy AHP can be used by policymakers and organisations to promote and implement sustainability in consumer behaviour.

Tan, Kim-Lim; Ho, Jie Min; Pidani, Rita; Goveravaram, Archana Das

2022 Social Responsibility Journal

doi: 10.1108/srj-04-2020-0146

Although corporate social responsibility–corporate financial performance (CSR-CFP) research topics have been widely investigated, previous research has yet to examine the relationship between the specific dimension of CSR and CFP among Malaysian public-listed companies. Through literature review, it has been found that the CSR-CFP studies conducted in Malaysia have omitted the role of workplace diversity dimension in contribution to CFP. Failure to consider this variable may risk misrepresenting the relationship between CSR and CFP, thereby preclude consensus on the direction of the relationship between the variables. The purpose of this study is to investigate the relationship between individual CSR dimensions and CFP.Design Methodology ApproachBy using the CSR dimension disclosure-scoring method and cross-sectional data analysis, this research has conducted a content analysis on annual reports of the sample companies to evaluate the influence of CSR practices on companies’ profitability during 2015.FindingsThe results show that companies displaying CSR behavior are associated with higher CFP. That is to say, there is a positive relationship between CSR and CFP. However, the result has further revealed that the five CSR dimensions in isolation would differently associate with the two proxies of CFP.Originality ValueTo the best of the authors’ knowledge, this is the first study in Malaysia that considers workplace diversity issues as one of the dimensions of CSR. The findings will thus bring new insights into CSR application in Malaysia and its association with the CFP.

Dimitropoulos, Panagiotis E.

2022 Social Responsibility Journal

doi: 10.1108/srj-04-2020-0156

Over the past decades, corporate social responsibility (CSR) has been considered as a significant corporate strategy and also has been documented as a main information dissemination mechanism of corporations to shareholders, creditors and other external stakeholders. This fact makes the CSR activities and CSR performance interconnected with the quality of firms’ financial reporting. The purpose of this paper is to study the impact of CSR performance on the earnings management (EM) behaviour using a sample from 24 European Union (EU) countries summing up to 121,154 firm-year observations over the period 2003–2018.Design/methodology/approachThe study uses a multi-country data set with various dimensions of CSR performance including indexes regarding workforce, community relations, product responsibility and human rights protection. The empirical analysis is conducted with panel data regressions.FindingsEvidence supports the negative association between CSR and EM indicating that high CSR performing firms are associated with less income smoothing and discretionary accruals, thus with higher financial reporting quality.Practical implicationsRegulatory agencies in the EU could use the findings of the study for the improvement of the accounting framework via enhancing the use and publications of social and environmental responsibility information and reports.Social implicationsAlso, the current paper could be of interest not only to academic researchers but also to potential and existing investors in European corporations. The negative association between CSR performance and EM could be used by investors in assessing the risk of firms and the quality and reliability of their financial information.Originality/valueThis is the first study within the EU, which considers the multi-facet characteristics of CSR on the quality of accounting earnings and offers useful policy implications for regulators and investors.

Singh, Ananda Silva; De Carli, Eduardo; Virtuoso, Luiz Aurélio; Segatto, Andréa Paula; Alves, Fernanda Salvador

2022 Social Responsibility Journal

doi: 10.1108/srj-03-2018-0067

The purpose of this paper is to analyze the commitment to a corporate social responsibility (CSR) practice developed by Company of Urbanization of Curitiba S/A – URBS, located in Curitiba (Paraná), Brazil. The paper observes the CSR practice developed by the company.Design/methodology/approachA descriptive study that used a qualitative approach was held. The research strategy of the research used consisted of a case study. Data were collected through semi-structured, in-depth interviews, documental analysis and direct observation. These data were further analyzed through the content analysis’ perspective.FindingsThe organization in question, even without obligation, develops a CSR project that contributes to the formation and awareness of young citizens, comprising ethical, voluntary, economical and legal responsibilities.Research limitations/implicationsBecause of the fact that this is a single case study, the results cannot be generalized, representing only the reality of this case.Practical implicationsThe practical implications of this study lies in the attention toward training of students of public schools, especially in aspects of buses and services usage and care for public equity, factors that even contribute to citizenship and the formation of better people and professionals. This will, in the future, contribute to form citizens that are more aware and who will tend to contribute to adequate usage of the transportation system as a whole, resulting in savings for the organization.Social implicationsThe project analyzed in this study contributes to the formation of better citizens regarding the respect and ethical responsibilities they develop toward the public transportation system.Originality/valueThis paper demonstrates the commitment to a CSC practice made by a mixed-economy organization that develops this practice to contribute to the formation of citizens of the city. The value of this paper lies in the fact that it shows how CSR practices can be aligned with other practices of organizations, contributing to all stakeholders involved in it.

Bouchet, Adrien; Song, Xuehu; Sun, Li

2022 Social Responsibility Journal

doi: 10.1108/srj-04-2020-0147

This study aims to examine the impact of a chief executive officer (CEO) social network centrality on corporate social responsibility (CSR) performance.Design/methodology/approachThis study carries out a multivariate linear regression analysis on a panel data sample of 11,507 firm-year observations (representing 1,386 unique US firms) from 2004 to 2014.FindingsThis paper finds a significant negative relation between CEO network centrality and irresponsible CSR performance (measured as CSR concerns). The findings suggest that better-connected CEOs can better mitigate CSR concerns or weaknesses, leading to improved overall CSR performance of a firm.Originality/valueThis is the first study that directly examines the empirical link between CEO centrality and CSR performance.

Santos, Rita de Cássia Trindade dos; Flores Costa, Vânia Medianeira; Bianchim, Bruna de Vargas

2022 Social Responsibility Journal

doi: 10.1108/srj-05-2020-0189

The purpose of this paper is to analyze the relation between the values of solidarity economy and the organizational commitment and entrenchment ties.Design/methodology/approachA quantitative, descriptive and exploratory research was carried out through survey, using the Solidarity Economy Values Scale, Organizational Commitment Questionnaire and Organizational Entrenchment Questionnaire, with statistical data analysis.FindingsThe results showed that the self-management, quality of life and identification values positively influenced the workers’ behavior, mainly concerning personal fulfillment with performance and autonomy at work. On the other hand, the citizenship and solidarity values revealed an inverse association with the alternatives limitation dimension of entrenchment: the permanence in solidarity economy organizations motivated solely by the lack of employment can impact negatively on social and political involvement.Research limitations/implicationsTheoretically, organizational commitment and entrenchment ties are not limited to individual behaviors but also have a collective dimension to be investigated.Practical implicationsThe workers’ organizational commitment implies in a commitment from the organization with human development through work.Originality/valueIn solidarity economy organizations, the bond based on lack of alternatives on the job market does not affect self-management or fulfillment with the work but the participation on the community politics.

Soondram, Hema; Samy, Martin; Jugurnath, Bhavish

2022 Social Responsibility Journal

doi: 10.1108/srj-08-2020-0326

This study aims to analyze tax revenue in the presence of double tax treaties affecting social welfare of the inhabitants in the Sub-Saharan African (SSA) developing economies, whose fiscal regimes are being branded as responsible for exacerbating poverty for the inhabitants. This paper seeks to determine if double tax treaties are negatively impacting on human development of the host countries.Design/methodology/approachThis study analyses 21 SSA countries from 1996 to 2016 using panel models and bootstrapped quantile regression. It uses a devised mathematical model which introduces the interaction between tax revenue and double tax treaties and measures the social welfare impact using the human development index (HDI).FindingsThe findings have broadly shown that (i) the net effect from the complementarity between tax revenue and double tax treaty (DTTs) in influencing the human development is for the most part negative (ii) the impact of tax revenue from international trade has the most positive net effect as compared to other tax revenues when interacted with the DTT and (iii) the DTT complements the tax revenue from income, profits and capital gains to progressively increase human development in the upper quartiles of HDI.Research limitations/implicationsThis study has examined how the presence of double tax treaties has impacted the effect of tax revenue on human development in 21 SSA countries for the period 1996–2016. A mathematical model was devised and bootstrapped quantile regression was used owing to the specificities of the sample. In accordance with recent literature on net effects, the results were interpreted.Practical implicationsIt is evident that further research is required on whether double tax treaties are indirectly responsible for poverty on the rise in SSA countries or on the contrary, they bring FDI alongside with other positive spillovers which in the end contribute to a rise in the human development aspect of societies in developing host economies.Social implicationsThe HDI is an important measure used nowadays for human development as a proxy for social welfare. This research will use an HDI mathematical model devised by Sinha and Sengupta (2019) and adapt it to the context to testing econometrically whether double tax treaties have an impact on welfare or poverty reduction. The empirical results will help determine whether tax treaties are impacting the social welfare positively or negatively.Originality/valueThis result is the first research attempt to consider both the impact of tax revenue (which is expected to have a positive impact on social welfare of the people of the host developing countries) and the impact of double tax treaties simultaneously. It is the first empirical study focusing on the impact of tax revenue on human development in the presence of double tax treaties. Its methodology is original and adds to the current literature to benefit policymakers and academia.

Aftab, Junaid; Sarwar, Huma; Amin, Anam; Kiran, Alina

2022 Social Responsibility Journal

doi: 10.1108/srj-09-2020-0393

Leadership has a decisive role in the success of all types of businesses and firms, including small- and medium-sized enterprises (SMEs), and the ethical behavior of leaders is a key component which brings a sense of respect, fulfillment, trustworthiness and acceptance among the employees, which later become visible in their job performance (JP). This study aims to check the immediate effect of ethical leadership (EL) on employee’s JP (EJP) and also explore the indirect mediating effect of corporate social responsibility (CSR) on this EL and EJP nexus.Design/methodology/approachPrimary data was obtained from the employees of manufacturing SMEs of Northern Italy using a cross-sectional design from the end of 2019 to the start of 2020. This paper circulated 450 self-administered questionnaires using simple random sampling, and 202 (44.88%) valid questionnaires were returned. The PROCESS macro was performed using statistical package for social sciences to ensure whether or not EL affects EJP and is there any mediation effect of CSR present in this nexus.FindingsThe results indicate that EL has a strong positive connection with EJP and CSR. Interestingly, CSR positively influences EJP. Furthermore, the results also report the strong mediating effect of CSR in the nexus of EL and EJP.Originality/valueThis scholarly work seeks to contribute not only to the literature of EL and EJP but also enriches the understanding of this EL-EJP association by highlighting the indirect effect of mediating variable CSR in the SME sector.

Mattera, Marina; Gava, Luana

2022 Social Responsibility Journal

doi: 10.1108/srj-02-2020-0074

The purpose of this study is to analyze how Internet of Things can contribute to the achievement of a sustainable development based on people, profit and planet. Based on the triple bottom line theoretical framework, this work explores the relation between technology and the creation of value in management operative and support processes carried out by a firm with a direct impact in society and the environment. By doing so, new insights on strategic management to create value and consolidate sustainable business models are provided.Design/methodology/approachThe present study analyzes firms within the context of the European Union, considering the involvement of the region in achieving sustainable development, in particular, the usage of technology and specifically Internet of Things to create value and contribute to company’s position as leaders in the industry’s change toward sustainable development. To achieve this goal, the Spanish market was analyzed, specifically companies who were publicly listed in the IBEX35, which is the benchmark stock market index of Spain’s main stock exchange (Bolsa de Madrid). In addition, firms were also considered regarding the strong impact within their industries not only nationally, but also worldwide.FindingsFindings show that companies incorporating Internet of Things can enhance their role as leaders in change toward sustainable development. Similarly, the usage of these technologies positively impacts the pollution reduction and limiting usage of non-renewable resources, as well as positively impacting people’s lives. Furthermore, technology has a positive effect on the creation of value, considering management, operative and support processes. By considering people and planet, companies can have a profitable business model that is also sustainable in the long-run, creating a win-win situation within the triple bottom line.Originality/valueThis study shows the links between Internet of Things and sustainable development within the framework of the triple bottom line. It portrays the relevance of technology in value creation to achieve business models that can cater to profit, people and planet objectives. Consequently, practitioners can incorporate Internet of Things elements to create value and contribute to their corporate social responsibility objectives, establishing synergies between managerial and socio-environmental aspects. Moreover, researchers studying business strategy can incorporate these variables to further enlarge the results herein derived. Finally, this work reinforces the usage of triple bottom line theory to analyze a firm’s sustainable development and its business models.