The purpose of this paper is to investigate the impact of voluntary disclosure about corporate social responsibility (CSR) on firm’s financial performance. First, a state of the art about corporate social responsibility and social reporting is presented. After that, the problems of measurement of CSR are indicated and the hypotheses are proposed. In the empirical analysis, regression models are...

The objective of this study is to investigate the determinants of consumer corporate social responsibility image (CSR image). Specifically, we examined the interaction of valence and type of CSR initiatives on CSR images. A 2×3 between-subject experiment study confirms the interaction effect. The results indicate, for altruistic type of CSR, valence has a quadratic form of influence on CSR imag...

Sketching the evolution of corporate social responsibility (CSR) from decoupled corporate philanthropy through strategic CSR to efforts to mainstream CSR throughout the firm, this paper highlights considerable drawbacks of a narrow view of the business case for CSR. Hence it seeks to provide an alternative that is still linked to key business processes but avoids such a tight coupling. The pape...

A company CSR commitment, as stated in its Social Report is, actually, perceived by its stakeholders?And in what measure? Moreover, are stakeholders satisfied with the company CSR efforts? Indeed, business returns from Corporate Social Responsibility (CSR) practices, such as company reputation and customer loyalty, depend heavily on how stakeholders perceive the company social conduct. In this ...

When B cells are activated after immunization or infection, they exchange the gene encoding the Ig H chain C region by class switch recombination (CSR). CSR generally occurs by an intrachromosomal deletional recombination within switch (S) region sequences. However, approximately 10% of CSR events occur between chromosome homologs (trans- or interallele CSR), suggesting that the homologous chro...

This chapter explores the nature of corporate social responsibility (CSR) in an African context, using Carroll’s CSR Pyramid as a framework for descriptive analysis. Carroll’s CSR Pyramid is probably the most well-known model of CSR, with its four levels indicating the relative importance of economic, legal, ethical and philanthropic responsibilities respectively. However, the exploration of CS...

This research examines the moderating influence of the extent to which a brand's social initiatives are integrated into its competitive positioning (i.e., a CSR positioning) on consumer reactions to CSR. We find that positive CSR beliefs held by consumers are associated not only with greater purchase likelihood but also with longer-term loyalty and advocacy behaviors. More importantly, we find ...

Corporate Social Responsibility (CSR) has become a new trend of business governance. Few research studies on CSR published in Taiwanese academia, especially for medical settings, we were interested in probing the relationship of CSR and financial performance in medical settings in Taiwan. The results illustrate that: (1) a time delay effect exists with a lag between CSR effort and its performan...

BACKGROUND A number of companies publish corporate social responsibility (CSR) reporting in booklets and other publicly available formats. The purpose of this paper is to clarify the nine-year (2004-2012) trend of occupational safety and health (OSH) activities as described in CSR reporting (by industry sector and company size). METHODS We investigated CSR reporting on the website in all Japa...