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PurposeThe main objective of this paper is to analyze the influence of multiple directorships, as a critical component of board social capital, on CSR reporting. This study also explores the moderating effect of certain board attributes on multiple directorships.Design/methodology/approachThe authors' sample is composed of Spanish listed firms in the Madrid Stock Exchange for the period 2011–2017. A dynamic panel data model based on the Generalized Method of Moments (GMMs) is employed.FindingsRelying on a resource dependence view, the authors' results highlight an ambiguously positive association between multiple directorships and the level of CSR reporting. In particular, this relationship is positively moderated by both board size and gender diversity.Research limitations/implicationsThese findings contribute to academic debates concerning the value of board members intellectual capital. In particular, the authors emphasize the importance of board social capital, as well as the need to consider the context in which directors make decisions.Practical implicationsThis evidence may prove helpful to firms when configuring the board of directors, and for regulators and professionals when refining their legislations and recommendations.Originality/valueTo the best of the authors' knowledge, this is the first study that empirically analyzes the impact of an important element of board social capital, such as multiple directorships, on CSR reporting, which has become crucial in financial markets.

It is uncontroversial that corporations are legal agents that can be held legally responsible, but can corporations also be moral agents that are morally responsible? Part one of this book explicates the most prominent theories of corporate moral agency and provides a detailed debunking of why corporate moral agency is a fallacy. This implies that talk of corporate moral responsibilities, beyond the mere metaphorical, is essentially meaningless. Part two takes the fallacy of corporate moral agency as its premise and spells out its implications. It shows how prominent normative theories within Corporate Social Responsibility, such as Stakeholder Theory and Social Contract Theory, rest on an implicit assumption of corporate moral agency. In this metaphysical respect such theories are untenable. In order to provide a more robust metaphysical foundation for corporations the book explicates the development of the corporate legal form in the US and UK, which displays how the corporation has come to have its current legal attributes. This historical evolution shows that the corporation is a legal fiction created by the state in order to serve both public and private goals. The normative implication for corporate accountability is that citizens of democratic states ought to primarily make calls for legal enactments in order to hold the corporate legal instruments accountable to their preferences.

PurposeCorporate social responsibility (CSR) research has blossomed in this new millennium. This has been due to: the increasing concern expressed by policy makers about corporate social responsibility; the pressure exerted on firms to demonstrate high ethical standards; and for developing countries, the increasing demands on their firms exporting to Europe and other western countries to document adherence to high ethical standards in order to be competitive. This study sought to ascertain and document the extent of recognition, nature and content of socially responsible actions by firms located in Ghana.Design/methodology/approachThe study used a sample of companies listed in the Ghana Club 100 database, an annual ranking of the most prestigious firms in Ghana. The study adopted an in‐depth, exploratory and comparative approach in examining the CSR issues from the perspectives of local versus internationally‐connected firms in Ghana.FindingsThe key findings of the study were that, although local companies are familiar with the concept and do, indeed, practise some amount of CSR, they subscribe less to the contemporary notion of CSR; they are less strategic, less moral and ethical in their approach to CSR. Thus, internationally‐connected Ghanaian firms seem to have a better grasp of the various dimensions of CSR and how these could be used to business and strategic advantage.Research limitations/implicationsFuture research indications might be the fashioning of a CSR typology for Ghanaian firms and an investigation of the relationship between CSR and financial performance.Originality/valueReports findings in the first nation‐wide study carried out in the area of CSR and will interest academics and practitioners working in and on the area.

This paper develops a framework for differentiating between mere image and substance in corporate claims to social responsibility. The paper begins by drawing upon the work of Levinas to explore the nature of responsibility and ethical sensibility. It then explores four versions of corporate social responsibility (CSR): the conditions under which CSR is squeezed out by the dominance of financial pressures; the embrace of CSR as a form of public relations so as to allow business to continue as usual; the adoption within the firm of new forms of measurement and incentives to motivate increased attention to the ethical, social and environmental impacts; and finally CSR as a dialogue across the corporate boundary with those most vulnerable to the effects of corporate conduct. The paper concludes by exploring the complex relationships between these different versions of CSR.

Corporatisation of universities has drawn parallels between contemporary universities and business corporations, and extended analysis of corporate social responsibility to universities. This article reports on case study of university–community engagement with schools and school communities through youth engagement programmes to enhance democratic principles in student leadership and raise aspirations for university education for students from disadvantaged backgrounds. Data from over 1200 respondents suggest that university–community engagement produced positive outcomes for individual student participants, schools and school communities and also benefited the university in terms of brand recognition and good standing in the community. This raises questions about the social responsibility of universities as agents of change to entrench society's fundamental values of democratic participation and social justice.

How do physiotherapists in Gauteng Province, who are members of the South African Society of Physiotherapy (SASP), view social responsibility? A cross-sectional survey was conducted after ethics approval. All 1 098 Gauteng members of the SASP were invited via a thirdparty e-mail to reach the a priori minimum sample size of 97. The web-based questionnaire was developed from literature, an earlier SASP survey and a position paper of the American Physical Therapy Association (APTA). Five experts validated the instrument. The Likert scale scores indicating agreement with indicators of social responsibility were totalled to form a composite social responsibility score. The chi-square test for independence was used to determine associations between the categorised composite social responsibility score and categorical variables. Mean difference of continuous variables between the categorised core for two groups were tested using the two-sample t-test. All variables with a P-value less than 0.05 were included in the logistic regression analysis to investigate predictors of the necessity of social responsibility. The survey was completed by 163 participants. Of the sample, 96.9% viewed social responsibility as important. Subjects agreed most with "advocating for the health needs of society" (74,2%) and the least with "political activism" (6.1%). Compulsory community service positively influenced 74.6%. Most physiotherapists in the study viewed social responsibility as important and were involved in volunteering. There is scope to broaden the understanding among physiotherapists of what social responsibility entails. ; http://www.sajp.co.za ; hb2017 ; Physiotherapy

In the last years the expectations were also grown in the countries of the Carpathian Euroregion (Hungary, Poland, Slovakia, Romania, Ukraine), which require from the companies to be active - besides profitability and job creation - in solving ethical, social and environmental problems. The purpose of fostering corporations and also SMEs to integrate CSR activities into their operations cannot be achieved without raising awareness of the society and without effective governmental support, but the most crucial question concerning the expansion of corporate social responsibility is, whether players of the Economy of Carpathian Euroregion will recognize those forms of CSR that can be beneficial and easily harmonized with their business interests. According to recent European research projects there is a growing demand for corporate social responsibility (CSR) in the states of the Carpathian Euroregion as well. In my paper I would like to collect the latest developments of CSR and to explore the future possibilities of developing CSR in the countries of the Euroregion. The main purpose of my paper will be to explore the way of learning CSR from other countries taking specialities of market, environment and society of the region into consideration.

This empirical study seeks to examine the effect of purchase intention within the scope of corporate social responsibility. Via the housing sector in Garden City in Sulaymaniyah City, Kurdistan Region, Iraq. For this study, the data was collected through primary sources using a survey questionnaire to collect data from 181 customers. The obtained data were analyzed using statistical tools like SPSS V.24. The results showed a relationship between corporate social responsibility and purchase intention. Following the recommendation, The Halabja Group should seek to increase corporate social responsibility by using the appropriate strategic direction towards achieving their goals, and that is by setting short-, medium, and long-term plans to achieve them.

Corporate Social Responsibility (CSR) is an evolving concept that reflects various views and approaches regarding corporate relationships with broader society. This study examines the meanings and values attached to CSR within the Australian resource sector where various interests shape the implementation of CSR programs. The study was based on in-depth interviews with industry practitioners, business leaders, environmental and social specialists, government representatives and community leaders, including representatives from Indigenous groups.CSR was found to be a complex, multi-dimensional concept that was highly individualised with a variety of aspects highlighted during interviews. To make sense of this complexity, meanings of CSR were mapped according to Carroll's four dimensions, namely Corporate, Legal, Ethical, and Philanthropic. However, a further CSR dimension was also required to capture the full spectrum of meanings. Referred to as "CSR interaction", this dimension focuses on CSR meanings that align with the concept of CSR creating social change and improving the dynamics between companies and local communities and stakeholders.This study also identified some key social processes or drivers which helped explain how and why CSR meanings and approaches are adopted and delivered. These drivers also increased understanding of the wide diversity of CSR meanings and their distribution across the different stakeholder groups. Drivers included not only individual-level influences such as background, life experience, cultural and ethical values, but also broader influences such as organisational and institutional context. The implications of this for CSR practice were explored.The study sought to provide guidance for developing a working definition of CSR within the given context, through identifying the key integral requirements for CSR incorporating different perspectives and interests. The intent is that this can help support evaluation of the future success of CSR programs within the Australian resource sector.