Responsible Research and Innovation: Several Examples
Presentation written by:
Sarah ATTIGUI, firstname.lastname@example.org
Camille TARNOT, email@example.com
Jiahui ZHANG, firstname.lastname@example.org
Presentation supervised by: Assoc. Prof. Dr. Elena M. BARBU, email@example.com
The responsible research and innovation “is an approach that anticipates and assesses potential implications and societal expectations with regard to research and innovation, with the aim to foster the design of inclusive and sustainable research and innovation” (European Commission).
We have identified some articles on EBSCOhost with the literature review on CSR and RRI since 2013 and classified them according to several axes. The objective is to help students in research to choose a responsible subject for their research.
In this first part, you will find studies carried out on several aspects of CSR (social, environmental, economic, etc.). The main objective of these studies is to study CSR conducted practices and CSR reports in different countries and / or sectors of activity.
There are studies on the quality of reports and the level of disclosure (transparency of reports) of companies, as well as studies on the impact of the quality of reports and their transparency on company’s image and reputation.
In addition, studies were also conducted on the evolution, harmonization and convergence of CSR reports, and on the evolution of CSR, issues and its importance.
There are also comparative studies of CSR reports between countries and / or companies.
- Price Joseph M and Sun Wenbin (2017) “Doing good and doing bad: The impact of corporate social responsibility and irresponsibility on firm performance.” Journal of Business Research, Vol. 80, p. 82-97.
Research on firm performance and corporate social performance (CSP) has recently broadened to concurrently evaluate corporate social irresponsibility (CSI) with corporate social responsibility (CSR). However, little is known about the underlying mechanisms that impact the performance relationship, particularly the duration of the influence of CSR initiatives and CSI incidents and the impact of the interaction of CSR and CSI on firm performance. This research expands understanding by examining the combined impact of “doing good” and “doing bad” to allow a more robust examination of a firm’s regime in pursuing a better strategic position through social performance. We examine the effects of CSR and CSI and their combined effects using a moderating high-low matrix. The empirical findings provide two uniquely interesting findings: CSI incidents have a longer enduring effect than CSR initiatives and those firms doing little CSR and little CSI perform better than firms engaging in high levels of both.(ABSTRACT FROM AUTHOR)
- Ghosh Anupama and Chakraborti Chhanda (2014), “Beyond Corporate Social Responsibility: Ethics in Action. “, Global Virtue Ethics Review. 2014, Vol. 6 Issue 4, p. 60-99.
The concept of sustainability, as originally developed in environmental ethics and associated with sustainable development (SD), is gaining attention in the business sector. Ethical responsibilities of a business actually address sustainable development in three dimensions: economic, ecological and social. The SD framework gives a new direction to the way Corporate Social Responsibility (CSR) was previously comprehended. This paper argues that the SD framework of sustainability and sustainable development is a more appropriate choice. This article reviews the CSR evolution and finds its essence at every decade for the past seventy years. The next section of the article discusses the limitations of the CSR approach, the importance of sustainability in business and introduces the sustainable development framework as a guideline for better social responsibility. There is a need for strong policy formulation for well-structured sustainable businesses where there is balance between all three pillars of profitability, society and environment. Mere CSR policies would not make a company sustainable. (ABSTRACT FROM AUTHOR)
- Vukic Nikolina Markota (2015), “Corporate Social Responsibility Reporting: Differences among Selected EU Countries. “, Business Systems Research, Vol. 6 Issue 2, p. 63-73.
Background: Greater transparency has become a relevant topic for companies around the world. Information and communication technologies revolution (ICT revolution) has forced companies to become more transparent. With the intention of increasing companies’ transparency, the European Union (hereinafter: the EU) has presented a new Accounting Directive 2013/34/EU which makes Corporate Social Reporting (hereinafter: CSR reporting) mandatory for certain companies. Objectives: EU Directives should be the same for all Member States; however, some authors have concluded that CSR reporting is different in companies of different sizes, industries or from different countries. The main objective of this paper is to research into differences of CSR reporting among selected EU countries. Methods/Approach: The Global Reporting Initiative (hereinafter: GRI) has shaped a reporting framework for CSR reporting. In this research the GRI will be used for comparison of CSR reports of different countries. Results: Results of this research revealed that the difference in CSR reporting is statistically significant among selected EU countries. Conclusions: As CSR reporting in the EU will become mandatory for certain companies, it will be a challenge for Member States to harmonize their national legislation to a degree which will increase companies’ transparency and at the same time protect local resources and interests of stakeholders. (ABSTRACT FROM AUTHOR)
- De Grosbois, Danuta (2016), “Corporate social responsibility reporting in the cruise tourism industry: a performance evaluation using a new institutional theory based model.” Journal of Sustainable Tourism, Vol. 24 Issue 2, p. 245-269.
This paper creates a conceptual model that helps explain the corporate social responsibility (CSR) reporting behaviour of cruise lines in the context of institutional theory. It presents findings from an analysis of 50 cruise lines’ websites and sustainability reports and discusses the findings within this conceptual context. The study investigated cruise line reporting on commitments to specific CSR goals, the extent of reporting on initiatives contributing to those commitments and the extent of reporting on progress towards those goals. The analysis indicates limited use of formal international reporting guidelines, an almost complete absence of third-party assurance of reported information, and unclear presentation of information on websites, failing to specify time frames and the scope/source of information. Although most cruise lines reported on commitments, fewer reported on specific initiatives, and still fewer provided meaningful assessments of their impacts or performance. Environmental issues and social and community well-being issues received most attention, while issues of economic prosperity, employment quality, and diversity and accessibility were reported to a much lesser extent. Access to information, its credibility, ease of interpretation, and comparability between companies were found to be poor. Since 2009, industry reporting declined, but recently shows signs of resurgence.(ABSTRACT FROM AUTHOR)
- Byrd John, Hickman Kent, Baker C. Richard and Cohanier Bruno (2016), “Corporate Social Responsibility Reporting in Controversial Industries.“, International Review of Accounting, Banking & Finance, Vol. 8 Issue 2-4, p. 1-14. .
We examine the sustainability reporting activities of companies in controversial industries (e.g., alcohol, firearms, for-profit prisons, gambling, tobacco, marijuana and payday loans), and identify for each industry its controversial social problem – the “elephant in the room.” We then examine whether the company issued a sustainability report in the last three years and, if so, how the report dealt with the firm’s controversial social issue, and categorize responses as: (1) No report; (2) Reported but did not mention the issue; (3) Reported but deflected or minimized the importance of the issue; and (4) Reported and addressed the issue in a meaningful way. We find a lower publishing rate by controversial industries for CSRtype reports of 28% versus two other sectors (grocery stores and department/discount stores) of 43%. Reporting controversial firms engage in alternative strategies – to either address the problem, to minimize it, or to deflect attention away from it, with 62% addressing the controversial issue in a meaningful way, such as admitting a serious problem and describing efforts undertaken to address the issue, with only about 10% choosing to ignore the issue entirely. We also find differences in how the two groups of companies allocate space in their CSR reports, categorizing pages in the reports as dedicated to social and community efforts or environmental issues. The non-controversial companies devote significantly more of their reports to environmental issues than do controversial companies that have a higher ratio of their reports dedicated to social and community activities. This suggests that firms in controversial industries use social and community actions to attain legitimacy to offset the social ills inherent in their core business. (ABSTRACT FROM AUTHOR)
- ROGOŠIĆ, Andrijana (2014), « Corporate social responsibility reporting of the banks in Bosnia and Herzegovina, Croatia and Montenegro.” Theoretical & Applied Economics, Vol. 21 Issue 9, p. 71-82.
The interest in corporate social responsibility has grown considerably and so is the practice of its reporting. The CSR reporting is an output of sustainability accounting. The aim of this study is to determine the factors of corporate social reporting of the banks in Bosnia & Herzegovina, Croatia and Montenegro and to point out the differences between the practices in those countries. The empirical research reveals that very few banks publish the CSR report. Disclosure of CSR on the Internet is associated with the higher value of assets and profits which is statistically confirmed.(ABSTRACT FROM AUTHOR)
- Odriozola María D. and Baraibar-Diez Elisa (2017) “Is Corporate Reputation Associated with Quality of CSR Reporting? Evidence from Spain. ” Corporate Social Responsibility & Environmental Management, Vol. 24 Issue 2, p121-132. 12p.
Disclosure of social, environmental, and governance (ESG) information is inherent to the implementation of a corporate social responsibility (CSR) strategy. Furthermore, the level of quality in sustainability reports that are developed by the company may enhance its credibility and in turn, influence the perception of stakeholders improving corporate reputation. The aim of this work is to test whether the quality of sustainability reports influences subsequent corporate reputation. This contribution responds to a latent need in the literature as the study of the assurance on sustainability reporting is relatively new and its focus is novel since few studies examine the level of quality information as a precedent of reputation instead of a result of certain corporate variables. Using a logistic regression applied to Ibex35 companies for the period 2006-2011, we find that the quality of sustainability reporting increases the likelihood of having higher corporate reputation. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment (ABSTRACT FROM AUTHOR)
- Tschopp, Daniel, Nastanski, Michael, (Nov2014),”The Harmonization and Convergence of Corporate Social Responsibility Reporting Standards.”, Journal of Business Ethics. , Vol. 125 Issue 1, p. 147-162.
The goal of this article is to evaluate the future of Corporate Social Responsibility (CSR) reporting in terms of the harmonization of reporting standards. The evolution and convergence of financial reporting standards are compared to that of CSR reporting standards. In addition, four globally recognized CSR reporting standards are evaluated. The content of each standard is reviewed, a representative from each standard organization is interviewed, and the standards are evaluated for decision usefulness. This research suggests that the Global Reporting Initiative (GRI) would be the best standard to provide decision useful information. This analysis is reinforced by recent events in the transformation of CSR reporting standards and provides insight into the possible future development of CSR reporting standards.(ABSTRACT FROM AUTHOR)
- Tschopp Daniel and Nastanski Michael (2014), “The Harmonization and Convergence of Corporate Social Responsibility Reporting Standards. “ Journal of Business Ethics, Vol. 125 Issue 1, p147-162. 16p.
The goal of this article is to evaluate the future of Corporate Social Responsibility (CSR) reporting in terms of the harmonization of reporting standards. The evolution and convergence of financial reporting standards are compared to that of CSR reporting standards. In addition, four globally recognized CSR reporting standards are evaluated. The content of each standard is reviewed, a representative from each standard organization is interviewed, and the standards are evaluated for decision usefulness. This research suggests that the Global Reporting Initiative (GRI) would be the best standard to provide decision useful information. This analysis is reinforced by recent events in the transformation of CSR reporting standards and provides insight into the possible future development of CSR reporting standards. (ABSTRACT FROM AUTHOR)
- Shabana Kareem M., Buchholtz Ann K. and Carroll Archie B. (2017), “The Institutionalization of Corporate Social Responsibility Reporting. “, Business & Society, Vol. 56 Issue 8, p1107-1135. 29p.
This article presents a three-stage model of how isomorphic mechanisms have shaped corporate social responsibility (CSR) reporting practices over time. In the first stage, defensive reporting, companies fail to meet stakeholder expectations due to a deficiency in firm performance. In this stage, the decision to report is driven by coercive isomorphism as firms sense pressure to close the expectational gap. In the second stage, proactive reporting, knowledge of CSR reporting spreads and the practice of CSR reporting becomes normatively sanctioned. In this stage, normative isomorphism leads other organizations to look to CSR reporting as a potential new opportunity for achieving the firm’s goals. In the third stage, imitative diffusion, the defensive reporters together with the proactive reporters create a critical mass of CSR reporters that reaches a threshold at which the benefits of CSR reporting begin to outweigh any costs due to mimetic isomorphism. The study finds support for the model in an examination of Fortune 500 firms from 1997 to 2006. (ABSTRACT FROM AUTHOR)
- Doh Jonathan, Husted Bryan W. and Yang Xiaohua (2016), “Guest Editors’ Introduction: Ethics, Corporate Social Responsibility, and Developing Country Multinationals. “, Business Ethics Quarterly, Vol. 26 Issue 3, p301-315. 15p.
In this article we provide an overview of the literature on ethics and social responsibility of developing country multinationals (DMNEs) and an introduction to the contributions of the articles in this special section. With the rising influence of DMNEs in the global economy, there is increasing interest in applying descriptive, explanatory, and normative theories to understand the ethics and CSR behavior and practices of DMNEs. This article provides an overarching review of perspectives first from ethics, CSR, and business and society, and then from international business and management scholarship. We identify limits and gaps in the current literature and show how the articles in our special section contribute to fill these gaps. We highlight the emerging, transitional and distinct features of DMNEs that are different from their domestic and foreign counterparts. The very limited extant literature and the contributions of this special section underscore the influence of institutional voids and duality that appear to prompt DMNEs to pursue CSR as a signaling mechanism to gain legitimacy, overcome liabilities of foreignness and obtain a “license to operate” in developed countries. We outline the key contributions from the articles in this special section and discuss the future research agenda espoused by the issues raised in these articles.(ABSTRACT FROM AUTHOR)
- Vu Kelly Anh and Buranatrakul Thanita (2018), “Corporate Social Responsibility Disclosure in Vietnam: A Longitudinal Study. “ DLSU Business & Economics Review. Jan2018, Vol. 27 Issue 2, p147-165. 19p.
This paper aims to investigate the level of corporate social disclosure practices in emerging market. The purpose of this paper is also to identify the important factors that drive corporate social responsibility’ disclosure practices in Vietnam. Based on a sample of firms listed on Vietnamese Stock Exchange from 2009 to 2013, a sample of 600 observations was analyzed using CSR disclosure index of which is classified into four dimensions (human resource, community involvement, environment, and products/services). Significant relationships are found between board independence, CEO duality, size, and profit with the level of CSR disclosure of firms in Vietnam. The proportion of state ownership and foreign ownership in Vietnam still influences the prospects of greater information disclosure on human resource dimensions. This study is among the first to examine corporate social responsibility reporting in a growing emerging market such as Vietnam. (ABSTRACT FROM AUTHOR)
- Baraibar-Diez Elisa and Luna Sotorrío Ladislao (2018), “The mediating effect of transparency in the relationship between corporate social responsibility and corporate reputation. “, Revista Brasileira de Gestão de Negócios, Vol. 20 Issue 1, p. 5-21.
Purpose – This study attempts to shed light on the relationship between the implementation of corporate social responsibility (CSR) actions and the creation of corporate reputation. We go further and wonder which is the role of transparency – a step beyond disclosure – in that relationship. Design/methodology/approach – A structural equations model using the statistical package lavaan in R is applied to 22 Spanish listed companies during the period 2002-2015. Findings – The proposed model shows that transparency mediates the path between corporate social responsibility and corporate reputation. Originality/value – This paper highlights the importance of transparency beyond disclosure since information aims to meet certain criteria such as relevance, understandability and timeliness. A new measurement for transparency analyzed its mediating effect in the relationship between corporate social responsibility and corporate reputation. (ABSTRACT FROM AUTHOR)
The following articles are about the environmental aspect of CSR as well as reporting.
Recently, the growing call for environmental responsibility is one of the major global trends affecting companies. More and more countries have taken measures to implement the concept of sustainable development and environmental responsibility in companies. On this subject, the first article analyzed the growing trend of company’s sustainability efforts with its financial / economic performance. The number of reports has thus considerably increased worldwide. In this way, companies and their stakeholders can gain lots of benefits from sustainable development.
The scope of environmental disclosure in annual reports may vary from country to country, particularly, in Turkey. Also, in some countries such as New Zealand, bills appear on environmental reports. They are presented now in a report called integrated report. With the current evolution, it is also important to question on the harmonization of the reporting standards which will be useful for decision-making as well as the standardization of reporting. Thus the standardization of reports and the variation of reporting conducts are processed across sectors such as industry and countries. The theme of transparency in the industry sector is discussed in articles. In another context, in China, an article discussed about the factors influencing environmental disclosures of some listed companies in a province called Shandong. In addition, a study is also conducted on the relationship between legal systems and the environmental responsibility of companies, and the examination of determinants of Corporate Environmental Responsibility (CER). What’s more, this CER is related to risk in US State-Owned Enterprise (SOEs) in another study.
- Othman Radiah, Nath Nirmala, Laswad Fawzi (Sep2017), ”Sustainability Reporting by New Zealand’s Local Governments.”, Australian Accounting Review.,Vol. 27 Issue 3, p. 315-328.
This study examines New Zealand (NZ) local government’s sustainability disclosure during the five years prior to changes in the legislative environment through the introduction of the Environmental Reporting Bill. Local councils appeared to persistently increase their social and environmental disclosure practices in view of the forthcoming Bill. This is consistent with the underpinnings of legitimacy theory in that pending legislation may introduce restrictive policies and rules in the future that are not consistent with current reporting practices. The highest reporting categories were public agency and the environment, which indicates councils’ drive to maintain legitimacy. Further, the results show that local government environmental reporting focused on non-monetary, and to a lesser extent monetary, information. In the absence of mandatory guidelines, the results also indicate that NZ local councils have voluntarily reported sustainability information consistent with GRI indicators.(ABSTRACT FROM AUTHOR)
- RAINSBURY, ELIZABETH A., HAO, GLORIA, MEILI YANG, (2016),”Environmental Reporting Disclosures of Shandong Listed Companies in China.” New Zealand Journal of Applied Business Research (NZJABR),Vol. 14, p. 43-59.
This study examines the factors that influence environmental reporting disclosures of selected listed companies from the Shandong province of China. The study applies institutional theory and takes a regional perspective to examine isomorphic pressures that influence environmental reporting. The study compares the levels of environmental reporting prior to 2008 and after the introduction of guidelines in 2009 to 2010. Environmental disclosures significantly improve during this period, suggesting that coercive influences of the government and capital market regulators have had a positive effect on environmental reporting practice. The study supports prior findings that Shandong listed companies are more likely to disclose higher levels of environmental reporting if they are large or operate in environmentally sensitive sectors. Contrary to prior research, there is a negative association between profitable companies and environmental disclosures. This association is stronger for the companies that are majority-owned by the central government, indicating the influence of the principal owner’s broader social objectives.(ABSTRACT FROM AUTHOR)
- Matisoff, Daniel C., Noonan, Douglas S., O’Brien, John J.(Jul2013) “Convergence in Environmental Reporting: Assessing the Carbon Disclosure Project.” Business Strategy & the Environment (John Wiley & Sons, Inc).Vol. 22 Issue 5, p285-305. 21p. 11
We perform content analysis on Carbon Disclosure Project (CDP) responses from 2003 to 2010, focusing on the extent to which firms account for indirect emissions and have exhibited convergence in carbon reporting. We also examine standardization in reporting and the variation of reporting behavior across industry and country. We find that the CDP has produced a mixed record of improved transparency. In some areas, such as Scope 2 emissions, the CDP has demonstrated an increase in transparency in later years. However, the transparency and quality of direct emissions and Scope 3 emissions have not improved over time. Japanese and European Union firms have increased transparency, while American firms have decreased transparency. Energy-intensive industries have either increased transparency or remained the same, while less energy-intensive industries have become less transparent. We demonstrate some evidence of a learning effect among firms after participating in the CDP survey.
- Kim Hakkon ,Park Kwangwoo , Ryu, Doojin (Feb2017), “Corporate Environmental Responsibility: A Legal Origins Perspective.”, Journal of Business Ethics, Vol. 140 Issue 3, p. 381-402.
In this study, we examine the determinants of corporate environmental responsibility (CER), as well as the relationship between legal systems and CER as measured by a unique set of global environmental cost data. Results of our analyses show that firms’ legal origins affect CER, which requires a long-term management perspective. Specifically, our results indicate that civil law firms exhibit significantly higher levels of CER than common law firms. In addition, results of an auxiliary test suggest that manager shareholding has a significant, nonlinear relationship with CER. The association between a firm’s legal origin and its CER performance remains robust after controlling for the effects of managerial ownership and issues related to endogeneity. Our findings imply that although the majority of corporate law studies in the past few decades provide support for the common law system emphasizing the maximization of shareholder value and investor protection, the civil law system stressing the maximization of stakeholder wealth and the importance of CER may become more influential in the coming decades as CER becomes central to firms’ operations. (ABSTRACT FROM AUTHOR)
- Cai Li, Cui, Jinhua, Jo Hoje (Dec2016), ”Corporate Environmental Responsibility and Firm Risk.”, Journal of Business Ethics, Vol. 139 Issue 3, p563-594. 32p.
In this study, we examine the relation between corporate environmental responsibility (CER) and risk in U.S. public firms. We develop and test the risk-reduction, resource-constraint, and cross-industry variation hypotheses. Using an extensive U.S. sample during the 1991-2012 period, we find that for U.S. industries as a whole, CER engagement inversely affects firm risk after controlling for various firm characteristics. The result remains robust when we use firm fixed effect or an alternative measure of CER using principal component analysis or downside risk measures. To address the concern of endogeneity bias, we use a system equations approach and dynamic system generalized methods of moment regressions, and continue to find that environmentally responsible firms experience lower risk. These findings support the risk-reduction hypothesis, but not the resource-constraint hypothesis, along with the notion that the top management in U.S. firms is generally risk averse and that their CER engagement facilitates their risk management efforts. Our cross-industry analysis further reveals that the inverse CER-risk association mainly comes from the manufacturing sector, whereas in the service sector, CER tends to increase firm risk. (ABSTRACT FROM AUTHOR)
This part concerns the social axes of corporate social responsibility. Following articles discuss the social aspect of CSR reporting, in particular the responsibility and ethics of companies with regard to stakeholders as well as the level of corporate social responsibility. Some researches concern the social impact of corporate CSR for employees and society via CSR programs as well as the impact on financial results. Others are about the disclosure level of social reporting. You will find analyzes by country and / or sector of activity as well as comparative analyzes.
Articles classified by country or sector:
- Zimara Verena and Eidam Sebastian (2015), “The benefits of social sustainability reporting for companies and stakeholders – Evidence from the German chemical industry. “, Journal of Business Chemistry, Vol. 12 Issue 3, p85-103. 19p.
Companies’ corporate social responsibility (CSR) activities respond to the increasing expectations of society. One of the three dimensions of sustainability, also known as the triple bottom line, is social sustainability. Compared to economic and environmental sustainability, the social dimension is often neglected by companies. Especially actors in the chemical industry are having a great social responsibility and are thus constantly monitored with regard to their activities and performance. Consequently, the firms need to care for their social sustainability in order to secure their license to operate. This study therefore aims at identifying the current state of social sustainability reporting within chemical companies in Germany. A data set of 14 CSR reports is tested regarding the use and fulfillment of the Global Reporting Initiative’s (GRI) guidelines and indicators regarding social aspects. The results clearly indicate that social sustainability reporting is handled quite diverse concerning structure and extent among the analyzed companies. The study concludes with recommendations of how to improve the comparability of social sustainability reporting for internal and external use. (ABSTRACT FROM AUTHOR)
Republic of Serbia:
- Stojanović-Aleksić, Vesna and Bošković, Aleksandra (2017), “What Really Drives Corporate Social Responsibility?”, Management: Journal of Sustainable Business & Management Solutions in Emerging Economies, Vol. 22 Issue 3, p75-87.
Corporate social responsibility (CSR) can be motivated either by instrumental, moral or obligatory factors. The paper aims to explore how these motives influence the level of CSR. Specific attention is paid to the CSR in state-owned and private companies, since their motives are significantly different. In order to examine these relationships, an empirical study was conducted on a sample of 80 respondents, employed in 24 companies from several industries in the territory of the Republic of Serbia. The findings indicate that internal CSR is more developed if moral motives are dominant. Also, CSR in general, internal CSR and responsibility to customers, are higher in state-owned companies, compared to the private ones. The contribution of the paper is reflected in the discovery of new insights, which are the basis for future research, but also useful for directing the activities of management in the field of CSR which is one of the key requirements for sustainable business. (ABSTRACT FROM AUTHOR)
- ZAREZANKOVA-POTEVSKA, MARIJA and POTEVSKA-KOLEVSKA, VESNA (2017) “Enhancing business ethics through social responsibility.” Economic Development / Ekonomiski Razvoj, Vol. 19 Issue 1/2, p265-278.
Modern economic activities that are performed in the globalized world and businesses should have ethical dimension as a sine qua non for successful business results and business performance. The last decade is popular with the issue of social responsibility of organizations and especially for multinational organizations (corporations) where necessary various measures and instruments have to monitor the ethical behavior, due to the involvement of a lot of employees, shareholders, business partners and customers, managers who have different interests, beliefs and values that should be balanced in order to reach the organization’s goals and interests of all included in the community and society. The concept of social responsibility of organizations, used in the big corporation is named as a “corporate social responsibility“. Social responsibility is the responsibility of managers to make choices and take actions that will contribute to the welfare and interests of organization, communities and society. Only organizations with good financial performance and big scale industries can afford better commitment to care of employees, shareholders, business partners, customers and community. In this process of taking care for to the people around, personal moral of managers is very significant for the impact of the social responsibility and the moral behavior of the organization. Ethics education is essential for the ethical organization.(ABSTRACT FROM AUTHOR)
- Gandhi, Tejas and Dalvadi, Yagnesh (2017), “Social performance reporting practices: a comparative study of selected index based indian and australian companies.” Journal of Commerce & Accounting Research, Vol. 6 Issue 2, p. 16-28.
Business is a part of the society. Companies now should not only focus on its financial returns, but should also take utmost care in giving back to the society in which it operates. Every company should be socially responsible and should also broaden its horizons from its stakeholders to general public, at large. It should not only carry on social activities which benefit the public at large, but also report the same in order to create more awareness. Social performance reporting would thus motivate all the companies to expand from within and reach out to the society as a whole. However, there exists a problem of its reporting. “How to measure” and “What to report” are another two questions to be answered upon. This paper attempts to clarify what social accounting is all about- mainly focusing on the reporting practices and measurement of the few randomly selected index based Indian and Australian companies. The objective of this study is to measure the quantity and quality aspects of voluntary social performance disclosures in the various reports of the few randomly selected index based Indian and Australian companies. The result may serve a base or the path towards better social performance disclosures.(ABSTRACT FROM AUTHOR)
- Searcy Cory, Dixon Shane M. and Neumann W. Patrick (2016), “The use of work environment performance indicators in corporate social responsibility reporting. “ Journal of Cleaner Production, Vol. 112, p2907-2921. 15p.
The literature on corporate social responsibility reporting is well-established. However, issues related to employees’ work environment have been consistently overlooked. Work environment issues refer to all aspects of the design and management of the work system that affect employees’ interactions with the workplace. The lack of attention on work environment is problematic given its influence on worker health and organizational performance. Enhanced reporting on work environment issues could motivate companies to make meaningful improvements in this area. The purpose of this article is to analyze indicator disclosures related to work environment issues in corporate social responsibility reports. The analysis was based on a content analysis of 100 Canadian reports. Half of the reports were from companies designated as corporate social responsibility leaders, while the other half were drawn from a random sample of companies listed on the Toronto Stock Exchange. The findings show that a wide range of work environment indicators were used. A total of 657 different indicators were used by the leaders. The randomly selected group of companies used a total of 438. Within both groups there were a total of 892 distinct indicators, while 203 indicators were used by at least one company in both groups. A detailed analysis of the differences both within and between the two groups of companies is presented. The results show a heavy emphasis on issues that are regulated, such as safety-oriented indicators. Issues that are not highly regulated, such as psychosocial issues (e.g., work-related stress) of work environment, are generally underrepresented in the indicator disclosures. The study highlights that there is a need for greater standardization in work environment reporting and that there is a need to report on indicators that cover the full scope of work environment issues. (ABSTRACT FROM AUTHOR)
- O’Mara-Shimek Michael, Guillén, Manuel and Bañón Gomis, Alexis J. (2015) “Approaching virtuousness through organizational ethical quality: toward a moral corporate social responsibility.” Business Ethics: A European Review, Vol. 24, pS144-S155.
Today, in both theory and practice, the concepts of corporate social responsibility (CSR) and ethics are not necessarily related. Organizations can demonstrate high levels of social proactivity in their CSR policies with or without having laudable levels of ethical quality or virtuousness. This article introduces the concepts of organizational ethical quality (OEQ) to evaluate the moral excellence of CSR actions and policies, identifying and categorizing varying levels ranging from the absence of ethical virtuousness, termed immoral CSR (ICSR), to high levels of moral CSR (MCSR), or ethical virtuousness. High MCSR is the product of both high levels of OEQ in conjunction with more proactive CSR policies based on social action. (ABSTRACT FROM AUTHOR)
- Walker, Matthew, Hills, Stephen and Heere, Bob (2017) “Evaluating a Socially Responsible Employment Program: Beneficiary Impacts and Stakeholder Perceptions.” Journal of Business Ethics, Vol. 143 Issue 1, p. 53-70.
Although many organizations around the world have engaged in corporate social responsibility (CSR) programing, there is little evidence of social impact. This is a problematic omission since many programs carry the stigma of marketing ploys used to bolster organizational image or reduce consumer skepticism. To address this issue and build on existing scholarship, the purpose of this study was to evaluate a socially responsible youth employability program in the United Kingdom. The program was developed through the foundation of a professional British soccer team to bolster employability and life skills for marginalized London youth. Program funding was provided by a large multinational bank as part of their CSR agenda. This evaluation was undertaken to understand the beneficiary impacts associated with program deployment. Results from the pre-intervention/post-intervention, sequential mixed-method evaluation show statistically significant differences among several ‘soft’ beneficiary outcomes (e.g., self-esteem, self-efficacy, and perceived marketability). However, results are mixed regarding whether the ‘hard’ outcome of employment was achieved by program participants. Qualitative findings buttress these results, indicating a high level of motivation for work, attitude enhancement, and satisfaction with program delivery.(ABSTRACT FROM AUTHOR)
- McCarthy, Lauren (2017), « Empowering Women Through Corporate Social Responsibility: A Feminist Foucauldian Critique.” Business Ethics Quarterly, Vol. 27 Issue 4, p603-631.
Corporate social responsibility (CSR) has been hailed as a new means to address gender inequality, particularly by facilitating women’s empowerment. Women are frequently and forcefully positioned as saviours of economies or communities and proponents of sustainability. Using vignettes drawn from a CSR women’s empowerment programme in Ghana, this conceptual article explores unexpected programme outcomes enacted by women managers and farmers. It is argued that a feminist Foucauldian reading of power as relational and productive can help explain this since those involved are engaged in ongoing processes of resistance and self-making. This raises questions about the assumptions made about women and what is it that such CSR programmes aim to empower them ‘from’ or ‘to.’ Empowerment, when viewed as an ethic of care for the self, is better understood as a self-directed process, rather than a corporate-led strategy. This has implications for how we can imagine the achievement of gender equality through CSR.(ABSTRACT FROM AUTHOR)
In industry, Research and Development is a crucial component of innovation and a key factor in developing new competitive advantages (Heneric, Licht, and Gofka in Europe’s Automative Industry on The Move: Competitiveness in a Changing World). With the rapid development of CSR, the ethic and social responsibility is also taking into account in the R&D processes. The following articles address issues about the relationship between CSR performance and R&D valuation and the impact of product market competition on this relationship; “Networks of responsibility” in industrial research and innovation (R&I) and “Effects of Socially Responsible Supplier Development and Sustainability-Oriented Innovation on Sustainable Development responsible” for SMEs.
- Ho, Simon S.M.; Li, Annie Yuansha; Tam, Kinsun; Tong, Jamie Y (2016), “Ethical Image, Corporate Social Responsibility, and R&D Valuation”, Pacific-Basin Finance Journal, Part B December 2016, v. 40, pp. 335-48.
This study examines whether socially responsible firms carry higher research and development (R&D) valuation, and how product market competition affects this relationship. From a sample of U.S. firms over the period 1995–2010, we find firms with stronger corporate social responsibility (CSR) performance to have higher R&D valuation. This result supports the view that CSR efforts create an ethical and healthy corporate image which lends credence to its R&D projects. As expected, the above positive relationship between CSR efforts and R&D valuation is significant only in highly competitive industries. This study contributes to the literature by demonstrating that ethical image affects the market’s perception on R&D investments and the valuation of the firm. (ABSTRACT FROM AUTHOR)
- Timmermans, Job, Yaghmaei, Emad, Stahl, Bernd Carsten, Brem, Alexander (2017), “Research and innovation processes revisited – networked responsibility in industry”, Sustainability Accounting, Management & Policy Journal. 2017, Vol. 8 Issue 3, p 307-334. 28p.
The purpose of this paper is to explore how relationships between different actors are being shaped to allow industry to come to acceptable and desirable uses of research and innovation (R&I) that address societal challenges. Building on existing notions of responsibility proposed in the literature, the paper develops a theoretical account of “networks of responsibility” which capture the interlinked nature of responsibility relationships. The usefulness of the approach is evaluated by exploring two cases of R&I in industry deploying a qualitative research approach that involves interviewing and document analysis. For this, a multinational company from Germany was involved, as well as a small- and medium-sized company from Denmark. Findings The study surfaced 68 responsibility relationships involving a range of different objects, subjects, authorities and norms. By describing overlaps in objects, subjects and other aspects across relationships, the theoretical model proved adequate in untangling and displaying interrelatedness of responsibilities. Furthermore, the analysis surfaced characteristics of responsible research and innovation (RRI) that are already in place in the R&I processes of two innovative companies, such as anticipation, foresight and stakeholder engagement. Not all aspects of responsibility outlined in the theoretical model could be extracted from the interview data for every responsibility relationship, pointing to the need for further research.Practical implications The paper is practically relevant because it supports policy development on an organisational, as well as societal level. Moreover, the networks of responsibility model offer a fine-grained assessment of responsibilities in R&I practice by mapping existing responsibilities which supports translating RRI principles into everyday organisational practices.Social implications RRI sets an ambitious agenda to ensure a more social and ethical R&I. Much work is still needed to bridge the gap between these theoretical and political aspirations and daily R&I practice, especially in non-academic contexts such as industry. By offering a way to understand and untangle the complexity of responsibility relationships, the networks of responsibility model seem to offer a promising approach that can support this endeavour.Originality/value The paper offers a novel theoretical approach to understanding and analysing responsibility allocations in R&I in industry. It demonstrates the reliability of this theoretical position empirically. It is practically important because it supports policy development on an organisational as well as societal level. [ABSTRACT FROM AUTHOR] .
- Guo‐Ciang Wu (2017), “Effects of Socially Responsible Supplier Development and Sustainability-Oriented Innovation on Sustainable Development: Empirical Evidence from SMEs ”, Corporate Social Responsibility & Environmental Management. Nov 2017, Vol. 24 Issue 6, p 661-675. 15p. 2 Diagrams, 5 Charts.
Recently, the trend toward sustainable development has led to different categories of sustainability-oriented innovations (SOIs). Even though each SOI category could play an important role in enhancing sustainability performance (SP), which covers economic, environmental, and social dimensions, developing SOIs is a difﬁcult task for small and medium enterprises (SMEs) as they have limited resources and expertise. From the sustainable supply chain management perspective, the practices of socially responsible supplier development (SRSD) by buying ﬁrms may help strengthen the SOIs in which their SME suppliers engage, thus contributing to improving SMEs’ SP. Therefore, this study created a multidimensional research framework that links buying ﬁrms’ SRSD with SME suppliers’ SOIs and investigated the inﬂuence of SRSD and SOIs on SP. The empirical results show that SRSD practices signiﬁcantly and positively affect SOIs, with SOIs helping to improve SP and fully mediating the relationship between SRSD and SP. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment. (ABSTRACT FROM AUTHOR)
Research and innovation plays an important role in various societal actors which brings the potential to create new technologies or even transform society. But meanwhile it has potential social or environmental implications which raise concerns. Recently, in 2014 a new concept Responsible Research and innovation (RRI) has emerged which “aim to align the processes and outcomes of research with the needs, values and expectation of society” according to the European commission. The articles below address this issue on four domains: RRI in university, Information and communications technology, bio-economy and nanotechnology.
Responsible research and innovation in university
- Laetus O.K. Lategan (2012),”The Building of a Responsible Research Community: The Role of Ethics”, Journal of Research Administration. 2012, Vol. 43 Issue 1, p85-97. 13p.
This paper looks into the importance of a responsible research community and how ethics can contribute towards the building of such a community. The paper starts off by outlining the many challenges facing a responsible research community. These challenges range from doing research, transferring the research results, commercialising the intellectual property, and publishing the research results, to managing the research results. Although some researchers’ behaviour may give reason for the public to question their integrity, it is also a misnomer to label all researchers and their research as unethical. The public should also trust researchers in what they are doing. This paper analyses some of the many challenges in a research community. The analysis moves beyond the conventional understanding of research ethics. The paper also engages with the requirement of ethical research leadership to sustain a responsible research community. The author reflects on some guidelines for a responsible research community based on a South African example. The paper is based on a literature review of the topic, reflecting perspectives from the international research community. (ABSTRACT FROM AUTHOR)
Responsible research in digital innovation
- MARINA JIROTKA, BARBARA GRIMPE, BERND STAHL, GRACE EDEN, AND MARK HARTSWOOD (2017), “Responsible Research and Innovation in the Digital Age“, Communications of the ACM. May 2017, Vol. 60 Issue 5, p62-68. 7p. 1 Diagram, 3 Charts.
Nowadays, the increasingly development of the information and communications technology brings the potential to transform society, but meanwhile it’s raising various areas of concern. Recently, a new concept RRI has emerged aim to align the processes and outcomes of research with social values. This article illustrated the need of new approach for the governance of ICT research and suggested ways of research correspond to RRI.(ABSTRACT FROM AUTHOR)
- Bernd Carsten Stahl, Grace Eden, Marina Jirotka, Mark Coeckelbergh (2014) , ”From computer ethics to responsible research and innovation in ICT: The transition of reference discourses informing ethics-related research in information systems“, Information & Management. Sep2014, Vol. 51 Issue 6, p810-818. 9p.
The discourse concerning computer ethics qualifies as a reference discourse for ethics-related IS research. Theories, topics and approaches of computer ethics are reflected in IS. The paper argues that there is currently a broader development in the area of research governance, which is referred to as ‘responsible research and innovation’ (RRI). RRI applied to information and communication technology (ICT) addresses some of the limitations of computer ethics and points toward a broader approach to the governance of science, technology and innovation. Taking this development into account will help IS increase its relevance and make optimal use of its established strengths. (ABSTRACT FROM WEBSITE SCIENCE DIRECT)
Responsible research and innovation in Bio-economy
- Lotte Asveld, Jurgen Ganzevles, Patricia Osseweijer (2015), “Trustworthiness and Responsible Research and Innovation: The Case of the Bio-Economy“, Journal of Agricultural & Environmental Ethics. Jun 2015, Vol. 28 Issue 3, p 571-588. 18p.
The approach of responsible research and innovation (RRI) has been proposed to support the introduction of technologies that touch upon socially sensitive issues. RRI is intended to help designers and manufacturers of new technologies identify and accommodate public concerns when developing a new technology by engaging with a wide range of relevant actors in an interactive, transparent process. However what this approach amounts to exactly remains elusive as of yet, i.e. it is unclear what its contribution to the societal embedding of new technologies should consists of exactly. The transition to a sustainable bio-economy that uses biomass as its main resource is a complicated trajectory involving many actors and touching upon societally sensitive issues such as the use of genetic modiﬁcation. In this paper we pose the question in what way RRI can stimulate the development and diffusion of a sustainable bio-economy in The Netherlands and Europe. We claim that for the further development and diffusion of the bio-economy, trust among actors in the relevant value-chain is a prerequisite. RRI can play a pivotal part in the bio-economy by providing conditions for trustworthiness of actors and by enhancing trusting relationships. This can be achieved through instruments such as personal relationships, third person guarantors, institutions and the communication of values. From the application of RRI to the context of the bio economy, lessons can be drawn for other socially intricate technological trajectories. (ABSTRACT FROM AUTHOR)
- Shumaisa S. Khan, Lada Timotijevic, Rachel Newton, Daniela Coutinho, José Luis Llerena, Santiago Ortega, Ludger Benighaus, Christian Hofmaier, Zamira Xhaferri, Alie de Boer, Christine Urban, Michael Strähle, Lara Da Pos, Federico Neresini, Monique M. Raats, Klaus Hadwiger (2016), “The Framing of Innovation among European Research Funding Actors: Assessing the Potential for ‘responsible Research and Innovation’ in the Food and Health Domain.”, Food Policy, July 2016, v. 62, pp. 78-87.
Responsible Research and Innovation (RRI) has recently emerged as a new framework for science and technology governance. The concept articulates the need for mutual exchange by which societal actors become responsive to each other early on in the process of innovation, with a view to facilitate ethically acceptable and sustainable innovation. There is relatively limited evidence to explore the extent to which the process of research and innovation under the terms of RRI is realised in practice, particularly in the context of food and health research. Although research to date has been examining innovation from the point of view of inputs and outputs—R&D funding and patents—we propose to examine the cognitive framing of innovation that shapes decisions of those who constitute a part of the innovation chain. This paper explores how the concept of innovation is understood and used in policy implementation, with a particular focus upon ‘food and health’ science and research policy and funding. Our analysis is based on 55 interviews of various actors engaged in research funding decision-making across eight European countries. Three themes emerged from the analysis: concept of innovation; conditions for innovation; and drivers of innovation; through these themes, the cognitive framing was drawn out. The cognitive framing suggests that innovation in the food and health domain is perceived to be focused on biosciences and marketable applications to the neglect of social sciences and broader public interest; that the “innovation network” is primarily viewed as centred around scientific/technical and industrial actors; and that the demand-pull dynamic is relevant to innovation in the area of food and health, despite having been relegated in contemporary thinking and policies around innovation. These findings point to the inadequate consideration of the normative issues—how problems are to be defined and addressed—among national research funders in the food and health domain, and indicate a gap between the ideas of innovation under the terms of RRI and innovation as conceptualised by those involved in its governance. (ABSTRACT FROM AUTHOR)
Responsible research and innovation in the Nanotechnology
- Wiek, Arnim; Foley, Rider W.; Guston, David H.; Bernstein, Michael J (2016), “Broken Promises and Breaking Ground for Responsible Innovation–Intervention Research to Transform Business-as-Usual in Nanotechnology Innovation”, Technology Analysis and Strategic Management, July 2016, v. 28, iss. 6, pp. 639-50.
Despite repeated calls for novel forms of innovation and governance, including responsible innovation, anticipatory governance, and sustainability-oriented governance, nanotechnology continues to be mainly innovated following conventional schemes–with persistent shortcomings and negative impacts. Shifting these schemes towards sustainable and responsible innovation and fully utilising the benefits of sustainable nanotechnologies will necessitate difficult changes across all stages of and actors in the innovation process. We outline an agenda for intervention research in support of such changes. The article synthesises insights from four years of research on nanotechnology innovation, anticipatory governance, and sustainability in urban environments, with a focus on Phoenix, Arizona. (ABSTRACT FROM AUTHOR)
This list of articles is not exhaustive and it will be updated progressively over time.