Browsing by Subject "Corporate Social Responsibility"
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Item The Halo Effect of Corporate Social Responsibility: Evidence from Accounting Restatements(2017-08) Lian, Qin; Rupley, Katherine; Wang, Qiming; Zheng, LinItem The impact of supply chain structure on the use of supplier socially responsible practices(Emerald, 2010-12) Awaysheh, Amrou; Klassen, Robert D.Purpose – This paper seeks to explore the integration of social issues in the management of supply chains from an operations management perspective. Further, this research aims to develop a set of scales to measure multiple dimensions of supplier socially responsible practices. Finally, the paper examines the importance of three dimensions of supply chain structure, namely transparency, dependency and distance, for the adoption of these socially responsible practices. Design/methodology/approach – Drawing on literature from several theoretical streams, current best‐practice in leading firms and emerging international standards, four dimensions of supplier socially responsible practices were identified. Also, a multi‐dimensional conceptualization of supply chain structure, including transparency, dependency and distance, was synthesized from earlier research. Using this conceptual development, a large‐scale survey of plant managers in three industries in Canada provided an empirical basis for validating these constructs, and then assessing the relationships between structure and practices. Findings – Multi‐item scales for each of the four dimensions of supplier socially responsible practices were validated empirically: supplier human rights; supplier labour practices; supplier codes of conduct; and supplier social audits. Increased transparency, as reflected in greater product visibility by the end‐consumer was related to increased use of supplier human rights, which in turn can help to protect a firm's brands. Organizational distance, as measured by the total length of the supply chain (number of tiers in the supply chain), was related to increased use of multiple supplier socially responsible practices. Finally, as the plant was positioned further upstream in the supply chain, managers reported increased use of supplier codes of conduct. Practical implications – As senior managers extend, redesign or restructure their supply chains, the extent to which social issues must be monitored and managed changes. The four categories of supplier socially responsible practices identified help managers characterize their firm's approach to managing social issues. Furthermore, managers must more actively manage the development of supplier socially responsible practices in their firms when the supply chain has more firms; and when brands have stronger recognition in the marketplace. Originality/value – The paper makes three contributions to the extant literature. First, the construct of social issues is defined and framed within the broader debate on sustainable development and stakeholder management. Second, social practices are delineated for supply chain management, and a set of scales is empirically validated for assessing the degree of development of supplier socially responsible practices. Finally, the link between supply chain structure and the adoption of supplier socially responsible practices is examined. This last contribution provides a basis for understanding, so that managers can extend and reshape current views about how social issues must be managed.Item Regulatory Pressure, Blockholders, and Corporate Social Responsibility (CSR) Disclosures in China(2014) Zheng, Lin; Balsara, Nauzer; Huang, HaiyuPurpose - This paper investigates the relationship between external regulation pressure and Corporate Social Responsibility (CSR) reporting decision and comprehensiveness, and the relationship between block ownership and CSR in China. Design/methodology/approach - This paper provides descriptive statistics of the current state of CSR reporting in China. In addition, regression models are utilized to analyze the behavior of CSR reporting of a sample of 5,334 listed firms in China. Findings - Our paper records a significant increase of CSR reporting in the period of 2008-2010. Using a sample of 5,334 listed firms in China, we find a positive yet weak association between centrally controlled State-Owned Enterprises (SOEs) and CSR reports. Moreover, we find that firms with more concentrated block ownership are less likely to issue CSR reports. Research limitations/implications - Taken as a whole, our analyses suggest that the entrenchment effect from blockholders seems to dominate the incentive effect and this depresses the quality of CSR reports. Practical implications - Despite the well known effect of economic factors on CSR decision, corporate governance such as ownership structure could complicate the final results. Furthermore, the institutional background of the country and its implications for corporate governance should be considered jointly and concurrently. Social implications - The positive effect from regulatory pressure on centrally owned SOEs suggests that regulation remains an effective tool to encourage CSR reporting in emerging markets. Originality/value - First, our study confirms prior research that CSR disclosure decision is primarily driven by economic and strategic considerations. Moreover, our results suggest that a country's institutional background, in addition to economic and strategic considerations, influences the decision and quality of CSR disclosures. Second, we extend the literature on ownership structure, particularly with respect to blockholders. Third, our research design addresses a weakness in earlier studies which are biased exclusively on state ownership to the exclusion of all other blockholders.