Disrobing the emperor : mainstream CSR research and corporate hegemony

Purpose – This paper aims to utilise a typological matrix as the basis to categorise various corporate-society interventions. It aims to argue that an instrumental version of corporate social responsibility (CSR) is hegemonic in both the theoretical and normative domains of mainstream research, and that this hegemony underpins an intellectual blockage that prevents the field from achieving critical reflexivity and ultimately, a justifiable raison d'e^tre.

Design/methodology/approach – The paper reflects on the extant CSR literature in the context of globalisation; presents a two-dimensional typological matrix to be used in positioning corporate-society interventions; provides examples of particular activities relevant to each quadrant of the matrix; and considers the wider political economy of CSR research.

Findings – The logical implications of the corporation as an institution behaving in increasing accordance with the normative expectations of mainstream CSR scholarship will likely lead in the direction of increasing corporate hegemony.

Practical implications – The paper proposes the adoption of the more theoretically coherent and empirically precise terms enlightened self-interest and corporate social irresponsibility in CSR and related research streams, as well as the institutional relocation of much future CSR research to disciplinary areas outside of the business school.

Originality/value – The typological matrix presented in this paper offers a new way of locating corporate-society interventions. The partial abandonment of the term “CSR” by researchers, as well as the institutional relocations of much CSR research, are original notions.

Corporate social reporting preferences in a developing country : evidence from Iran

This paper provides new empirical evidence regarding corporate social responsibility information needs, perceptions and preferences in a developing country, Iran. While there is substantial research which has examined CSR practice, little reference has been made to the needs of major ‘users’ in developing countries. Results show that users of CSR information favor the corporate annual report as the primary disclosure source. They identified information about environment as the most important CSR information. While respondents believe that the level of CSR information provided is insufficient, the overall levels of understandability and credibility are acceptable. Users also indicated that they would prefer to have government as opposed to professional regulations governing CSR disclosure. This is a significant examination specifically directed at major users of CSR information in Iran; the findings presented in this paper contribute as a platform for the evolution of CSR disclosure guidelines in developing countries.

The role of personal values in corporate social entrepreneurship

The literature acknowledges a distinction between immoral, amoral and moral management (Carroll, 1987; Crane 2000). This paper makes a case for the manager as a moral agent, even though the paper begins by highlighting a body of evidence which suggests that individual moral agency is sacrificed at work and is compromised in deference to other pressures. This leads to a discussion of the notion of managerial discretion and an examination of a separate, contrary body of literature which indicates that some managers in corporations may use their discretion to behave in a socially entrepreneurial manner. The underlying assumption of the study is that CSR isn’t solely driven by economics and that it may also be championed as a result of a personal morality, inspired by an individual’s own socially oriented personal values. A conceptual framework is put forward and it is suggested that individuals may be categorized as Active or Frustrated Corporate Social Entrepreneurs; Conformists or Apathetics: distinguished by individualistic or collectivist personal values. In a discussion of the nature of values, this paper highlights how values may act as drivers of our behavior and pays particular attention to the values of the entrepreneur, thereby linking the existing debate on moral agency with the field of corporate social responsibility.

Personal values as a catalyst for corporate social entrepreneurship

The literature acknowledges a distinction between immoral, amoral and moral management. This paper makes a case for the employee (at any level) as a moral agent, even though the paper begins by highlighting a body of evidence which suggests that individual moral agency is sacrificed at work and is compromised in deference to other pressures. This leads to a discussion about the notion of discretion and an examination of a separate, contrary body of literature which indicates that some individuals in corporations may use their discretion to behave in a socially entrepreneurial manner. My underlying assumption is that CSR isn’t solely driven by economics and that it may also be championed as a result of a personal morality, inspired by employees’ own socially oriented personal values. A conceptual framework is put forward and it is suggested that individuals may be categorized as Active or Frustrated Corporate Social Entrepreneurs; Conformists or Apathetics, distinguished by their individualistic or collectivist personal values. In a discussion of the nature of values, this paper highlights how values may act as drivers of our behavior and pays particular attention to the values of the entrepreneur, thereby linking the existing debate on moral agency with the field of corporate social responsibility.

Micro-business community responsibility – approaches, motivations and barriers

Micro-businesses, those with fewer than five employees, have a significant impact on the economy. These very small players represent 89% of all Australian businesses and, collectively, they provide 17% of the nation’s private sector employment. They are ubiquitous in Australia as in many other nations, embedded in local communities and therefore well placed to influence community wellbeing. Surprisingly, very little is known about micro-Business Community Responsibility (mBCR), the micro-business equivalent of Small Business Social Responsibility (SBSR) and Corporate Social Responsibility (CSR). Most national data available on business support for community wellbeing does not separately identify micro-business contributions. In this study an exploratory approach informed by business ethics theory was taken. Data from 36 semi-structured interviews was analysed to examine perceived mBCR approaches, motivations and barriers. The sample for this study was a mix of micro-business owner-operators situated in suburban shopping areas in Brisbane. Three types of mBCR emerged. All types are at least partly driven by enlightened selfinterest (ESI). However of the three mBCR types, two combine ESI with other approaches. One type combines ESI and philanthropic approaches to mBCR, and the other combines ESI with social entrepreneurial approaches to mBCR. The combination of doing business and doing good for many micro-business owneroperators, suggests mBCR may be a significant, yet unrecognised component of the third sector social economy.

Open source innovation in physical products : advantages and disadvantages, a corporate perspective

A better understanding of Open Source Innovation in Physical Product (OSIP) might allow project managers to mitigate risks associated with this innovation model and process, while developing the right strategies to maximise OSIP outputs. In the software industry, firms have been highly successful using Open Source Innovation (OSI) strategies. However, OSI in the physical world has not been studied leading to the research question: What advantages and disadvantages do organisations incur from using OSI in physical products? An exploratory research methodology supported by thirteen semi-structured interviews helped us build a seven-theme framework to categorise advantages and disadvantages elements linked with the use of OSIP. In addition, factors impacting advantage and disadvantage elements for firms using OSIP were identified as: „h Degree of openness in OSIP projects; „h Time of release of OSIP in the public domain; „h Use of Open Source Innovation in Software (OSIS) in conjunction with OSIP; „h Project management elements (Project oversight, scope and modularity); „h Firms. Corporate Social Responsibility (CSR) values; „h Value of the OSIP project to the community. This thesis makes a contribution to the body of innovation theory by identifying advantages and disadvantages elements of OSIP. Then, from a contingency perspective it identifies factors which enhance or decrease advantages, or mitigate/ or increase disadvantages of OSIP. In the end, the research clarifies the understanding of OSI by clearly setting OSIP apart from OSIS. The main practical contribution of this paper is to provide manager with a framework to better understand OSIP as well as providing a model, which identifies contingency factors increasing advantage and decreasing disadvantage. Overall, the research allows managers to make informed decisions about when they can use OSIP and how they can develop strategies to make OSIP a viable proposition. In addition, this paper demonstrates that advantages identified in OSIS cannot all be transferred to OSIP, thus OSIP decisions should not be based upon OSIS knowledge.

Micro-business community responsibility in Australia : approaches, motivations and barriers

Micro and small businesses contribute the majority of business activity in most developed economies. They are typically embedded in local communities and therefore well placed to influence community wellbeing. While there has been considerable theoretical and empirical analysis of corporate citizenship and corporate social responsibility (CSR), the nature of micro-business community responsibility (mBCR) remains relatively under-explored. This article presents findings from an exploratory study of mBCR that examined the approaches, motivations and barriers of this phenomenon. Analysis of data from 36 semi structured interviews with micro-business owner-operators in the Australian city of Brisbane revealed three mBCR approaches, suggesting an observable mBCR typology. Each mBCR type was at least partly driven by enlightened self interest (ESI). In addition to a pure ESI approach, findings revealed ESI combined with philanthropic approaches and ESI combined with social entrepreneurial approaches. The combination of doing business and doing good found amongst participants in this study suggests that many micro-business owner-operators are supporters of their local communities, and therefore driven by more than profit. This study provides a fine-grained understanding of micro-business involvement in community wellbeing through a lens of responsible business behaviour.

Motivations for an organisation within a developing country to report social responsibility information : evidence from Bangladesh

Purpose – The aim of the paper is to describe and explain, using a combination of interviews and content analysis, the social and environmental reporting practices of a major garment export organisation within a developing country. Design/methodology/approach – Senior executives from a major organisation in Bangladesh are interviewed to determine the pressures being exerted on them in terms of their social and environmental performance. The perceptions of pressures are then used to explain – via content analysis – changing social and environmental disclosure practices. Findings – The results show that particular stakeholder groups have, since the early 1990s, placed pressure on the Bangladeshi clothing industry in terms of its social performance. This pressure, which is also directly related to the expectations of the global community, in turn drives the industry's social policies and related disclosure practices. Research limitations/implications – The findings show that, within the context of a developing country, unless we consider the managers' perceptions about the social and environmental expectations being imposed upon them by powerful stakeholder groups then we will be unable to understand organisational disclosure practices. Originality/value – This paper is the first known paper to interview managers from a large organisation in a developing country about changing stakeholder expectations and then link these changing expectations to annual report disclosures across an extended period of analysis.

The legitimacy disconnect: Exploring the why and how of CSR communication

Whilst there is a growing body of research considering corporate social responsibility (CSR) communication, calls have been made to consider the ‘how’ of CSR communication (Maon, Lindgreen, & Swaen, 2010). The challenge with exploring this however, is that communication research has largely been criticised for failing to consider the macro-phenomena impacting communication (Jones, Watson, Gardner, & Gallois, 2004; Lammers & Barbour, 2006). As such, limited attention has been given to who organisations need to indicate their responsiveness to in relation to CSR, and in turn, why they communicate about certain activities in their CSR reports. Without exploring these ideas, and hence, gaining an understanding of the macro-phenomena impacting CSR communication, we limit our understanding of the ‘how’ of CSR communication. As such, this study sought to explore both the why of CSR communication, and in turn, the implications this may have for the how of CSR communication. To do this, this study drew on the notions of institutional theory, legitimacy, and rhetoric, and explored propositions drawn from these concepts to consider the why and how of CSR communication. Extended abstract attached

CSR communication and legitimacy : an institutional and rhetorical perspective

This study drew on the notions of institutional theory, legitimacy, and rhetoric, and explored propositions drawn from these concepts to consider the why and how of corporate social responsibility (CSR) communication. In doing so, this thesis found that there was often a disconnect between why the organisations were communicating about CSR activities in their reports and how the organisations were communicating about these activities.

In search of the missing link in CSR : an analysis of the government influence

Research on corporate social responsibility (CSR) has not differentiated the varying degree of government influence in its multiple roles on different types of CSR. However, different il1fluences resulting from the different roles he govemment plays in the CSR arena an shape different CSR behavior. This paper examines the efficacy of the govemment influence on four types of corporate social responsibilities: legal, economic, philanthropic and ethical. We argue that the govemment influence on firms' CSR disposition varies in intensizv and salience depending on the level of interdependency between the government and the firm and the deployable strategies available to the govemment. We have identified the strongest link between the government as mandator and legal CSR and weakest link between the govemment as endorser and ethical CSR. We provide implications for government policy makers and future studies in this area.

The civic virtue of developmentalism : on the mining industry’s social licence to develop Western Australia

This paper examines the social licence to operate (SLO) of Western Australia's (WA's) mining industry in the context of the state's ‘developmentalist’ agenda. We draw on the findings of a multi-disciplinary body of new research on the risks and challenges posed byWA's mining industry for environmental, social and economic sustainability. We synthesise the findings of this work against the backdrop of the broader debates on corporate social responsibility (CSR) and resource governance. In light of the data presented, this paper takes issue with the mining sector's SLO and its assessment of social and environmental impacts in WA for three inter-related reasons. A state government ideologically wedded to resource-led growth is seen to offer the resource sector a political licence to operate and to give insufficient attention to its potential social and environmental impacts. As a result, the resource sector can adopt a self-serving CSR agenda built on a limited win–win logic and operate with a ‘quasi social licence’ that is restricted to mere economic legitimacy. Overall, this paper problematises the political-cum-commercial construction and neoliberalisation of the SLO and raises questions about the impact of mining in WA.

Social Compliance Accounting : Managing Legitimacy in Global Supply Chains

This book covers key discussions involving major US and European multinational companies (MNCs) that source products from suppliers in developing countries. Due to the transfer of production from developed to developing nations, there is an urgent need to establish social compliance as a new form of Corporate Social Responsibility (CSR) and a means by which MNCs can meet expected social standards. The cases described are internationally relevant and can be seen to reflect or represent the behavior of many MNCs and their suppliers in developing nations. The discussion offers essential insights into how different levels of social compliance risk and pressure (including broader stakeholder concerns) move managers to adopt or embrace particular social compliance accounting, reporting and auditing strategies. The book will help readers to understand the major concerns, challenges and dilemmas faced by management in the supply chains of MNCs, and proposes measures that can be taken to resolve those dilemmas. Most importantly, it develops a systematic method of assessing the social compliance performance of suppliers to MNCs. This includes highly detailed accounts of the social compliance performance of suppliers within the clothing industry (in a developing nation) that supply goods to the extensive US and European markets. The book offers a valuable guide, not only for corporate managers but also for practitioners, researchers, academics, and undergraduate and postgraduate business students.

Half-truths and dirty secrets: Omissions in CSR communication

This paper introduces the notion of half-truths, a term used to describe the communication of technically truthful information that has been, or has the potential to be, undermined by the omission of key information. By using an illustrative, exemplar case this study shows how an organization’s transparency and credibility in relation to its corporate social responsibility communication can be undermined, despite presenting technically truthful information