In an increasingly resource-constrained and unequal world, luxury brands are normally expected to be more accountable in justifying the value of their products. Despite strong societal drivers for greater sustainability, the majority of luxury labels have traditionally been slow to recognize...

The article examines the extent to which the most successful companies in Romania and Ghana - emerging countries - practice corporate social responsibility and the way CSR is communicated through the corporate websites and CSR/annual reports. The authors analysed whether CSR is integrated in the...

It is customary to consider SMEs (small and medium sized enterprises) as a separate category of organisations when investigating and analysing business activities. Thus any organisation with less than 250 employees is considered to be an SME while an organisation with more than 250 employees...

There has been considerable debate about the relationship between corporate social responsibility (CSR), corporate governance and corporate and social performance but in recent years the term corporate social responsibility has gained prominence, both in business and in the press to such an...

We document that firms increase their investment in ESG activities, a proxy for CSR performance, in anticipation of lawsuits from external stakeholders to mitigate the adverse consequences of such legal externalities. We find that higher CSR performance is also positively related to the...

This study proposes a production framework in which capital, labor, and corporate social responsibility (CSR) generate sales. Estimating a stochastic frontier on an international sample of large manufacturing firms reveals that CSR has asymmetric effects on efficiency. In a matched sample, the...

Business elites influence the allocation of resources to a range of causes related to the social good, such as to corporate community or environmental programs. We extend research on executive influence on corporate attention to alternative causes by showing how CEOs’ engagement in two...

We examine whether family firms differ from nonfamily firms in their corporate social responsibility (CSR) reporting practice. Using a sample of Chinese firms, we find that, compared to nonfamily firms, family firms are more likely to have a system in place that guides the establishment and...

We examine why organizations may at times decrease their performance after receiving a positive rating. We argue that in contrast to the prevailing assumption that organizations will strive for favorable ratings to achieve reputational benefits, incompatibility between a positive rating and a...