It has been fairly traumatic for everyone and every organization over the last couple of years as we have had to deal with the coronavirus pandemic. It has certainly been a shock to the economic system of the world from which many are still recovering. Equally it has affected social systems and the environment, the effects of which are still being felt and will be felt for some time to come. In addition, there has been a fairly general economic crisis around the world as people struggle and adapt to the new environment. Certainly, there have been and will be changes which are likely to become permanent.
While recovering from one crisis however another is becoming more significant as climate change and its effects start to become ever more apparent. So, it seems inevitable that difficult times will continue into the future. This book therefore sets out to examine aspects of the changes to corporate and institutional behaviour which have come about by the difficult times of needing to deal with past and future crises. The international origins of the contributors to this volume make this very original, taking some of the best ideas from around the world. This approach is based on the tradition of the Social Responsibility Research Network (SRRNet.org), which in its 20-year history has sought to broaden the discourse and to treat all research as inter-related and relevant to business. This tradition has always been to explore the subject widely and to seek relevant solutions, while also sharing best practice.
Author(s): David Crowther, Shahla Seifi
Series: Approaches to Global Sustainability, Markets, and Governance
Publisher: Springer
Year: 2023
Language: English
Pages: 248
City: Singapore
Introduction
Contents
Contributors
Part I Global Approaches
1 CSR Communication on Social Media as a Driver of the Non-financial Performance of the Firm: Role of Chief Executive Officers and Senior Executives in CSR Communication: A Viewpoint
1.1 Corporate Social Responsibility Communication on Social Media: Significant, but not on the Agenda of Chief Executive Officers and Senior Executives
1.2 Corporate Social Responsibility Communication on Social Media: The Hidden Treasure
1.3 An Agenda for CEOs and Senior-Level Executives: Five Essential Actions to Drive the Non-Financial Performance of the Firm via CSR Communication on Social Media
1.3.1 Action 1: Pay Close Attention to CSR Communication on Social Media
1.3.2 Action 2: Make Sensible Platform Selections for CSR Communication
1.3.3 Action 3: Adopt a “Mindset of a Media Firm” and Involve Followers
1.3.4 Action 4: Learn to Accept Criticism and Use the Storytelling Approach
1.3.5 Action 5: Make it on Your Own and Post Frequently
1.4 Conclusion
References
2 Un/natural Disasters III: Aesthetics, Religion, and Ethics and of Multiple Simultaneous Un/natural Disasters
2.1 Introduction
2.1.1 A Remark on the Method and Structure of Analysis
2.1.2 A Remark on the Current Global Situation Concerning MSDs
2.1.3 A Remark on the Relation of Values
2.2 Aesthetics of MSDs
2.3 Religion and MSDs
2.4 Morality and Ethics of MSDs
2.5 Conclusion
References
3 Environmental Sustainability, Governance, National Culture and COVID-19 Impact: International Evidence and Implications
3.1 Introduction
3.2 Literature Review
3.3 Theoretical Background and Research Questions
3.3.1 Deep Ecology and Global Health Pandemic
3.3.2 Human Health, Environmental Sustainability and COVID-19 Impact
3.3.3 Governance Factors and National Culture
3.4 Methods
3.4.1 Sample and Data
3.4.2 Measure of the Dependent Variable and Societal Health Risk
3.4.3 Measurement of Corporate Carbon Emissions and Societal Health Risk
3.4.4 Model Specification
3.5 Results
3.6 Conclusion and Implications
Appendix A: Variable Description
References
4 Exploring the Hybridity Dilemma: The Role of Personal Values
4.1 Introduction
4.2 The Case of Hybrid Organizations
4.2.1 Sustaining Hybrid Organizations: Value Creation Versus Value Capture
4.3 Personal Values
4.4 Values in Managing the Hybridity Enigma
4.5 Conclusion
References
Part II Regional Approaches
5 Integration Initiatives and Trajectories of Innovative Development of the Financial Market
5.1 Introduction
5.2 Prospects and Problems of the Financial Sector in the Context of Digitalization
5.3 Banking Sector Transformation Options
5.4 The Trajectory of Digitalization of the Banking Sector of the EAEU
5.5 Conclusions
References
6 A Training Evaluation Context of Corporate Social Responsibility Education Case: Université Des Mascareignes
6.1 Introduction
6.2 The Rationale for a CSR Course
6.3 CSR in Higher Education
6.4 Carroll’s CSR Model
6.5 A Mauritian Perspective of the CSR Model
6.6 Planning a CSR Course at UdM
6.7 CSR Course Development
6.8 Implementation of the CSR Course
6.9 Need for Course Evaluation
6.10 Using Training Evaluation Templates
6.11 The Kirkpatrick Model
6.12 CIRO Model
6.13 Methodology
6.14 Key Research Questions
6.15 Importance of a CSR Course at UdM
6.16 Pre- and Post-assessment of CSR Training
6.17 Pre-assessment of the CSR-Context Course
6.18 Pre-assessment of the CSR-Input Course
6.19 Post-assessment of the CSR Course
6.20 Evaluation Centred on the Reaction of the CSR Course
6.21 Learning-Centred Evaluation of CSR Course
6.22 Lessons Learned from a First CSR Course
6.23 Recommendations
6.23.1 The Need to Extend CSR Training to Part-Time and Full-Time Students
6.23.2 The Possibility of Integrating CSR into Certain master’s Programmes Offered by the University
6.23.3 The Possibility of Developing a Longer and More Committed Course in the Future
6.23.4 The Need to Leverage the Resources in Order to Make the CSR Course More Adaptable to the Learning Programme
6.24 Insight into the Current CSR Programme at the UdM
6.25 Conclusion
References
7 Evaluating Extents of Assistance of Telecommuting in Businesses During the COVID-19 Pandemic
7.1 Introduction
7.1.1 Understanding Small and Medium Enterprises (SMEs)
7.1.2 Brief on Teleworking
7.1.3 History of Corporate Social Responsibility (CSR)
7.1.4 Objectives of CSR
7.1.5 CSR Around the World
7.2 Mauritian Work Culture and CSR
7.3 Approach and Methodology for This Research
7.3.1 Key Research Questions
7.3.2 Research Findings and Discussion
7.4 Evaluation of Research
7.5 Telecommuting—A Catalyser for SMEs Post-COVID-19 with the Help of CSR.
7.6 Conclusion
Appendix: Questionnaire
References
Part III Corporate Approaches
8 Are Companies in Madagascar Sensitive to CSR?
8.1 Introduction
8.2 The Importance of CSR for Domestic Companies in the Context of SD
8.3 Triple Bottom Line
8.4 Theoretical Framework
8.5 Methodology
8.6 Results
8.7 Discussions
8.7.1 Optimising the CSR Performance of Companies that Are Already Involved
8.7.2 Need to Engage in a Resilient CSR Approach for SMIs/SMEs
8.8 Conclusion
References
9 Determinants of Integrated Reporting Assurance: Evidence from Australia
9.1 Introduction
9.2 Background of the Australian Economic and Financial Landscape
9.3 Literature Review
9.3.1 Assurance of Integrated Reporting
9.3.2 Theoretical Framework
9.3.3 Hypothesis Development
9.4 Methodology
9.4.1 Sample Size
9.4.2 Regression Model
9.5 Results and Discussion
9.5.1 Descriptive Statistics
9.5.2 Correlation
9.5.3 Regression Results
9.6 Conclusions
9.6.1 Limitations
9.6.2 Future Research
References
10 Environmental Strategy & Management and Accounting Information System’s Relationship: A Portuguese Case Study
10.1 Introduction
10.2 Literature Review
10.2.1 Environmental Strategies and Management
10.2.2 Environmental Accounting Information System
10.3 Research Design
10.4 Methodology and Prepositions
10.4.1 Selection and Characterization of the Case
10.5 Case Description
10.6 Environmental Strategy and Management
10.6.1 Environmental Management and Accounting Information System’s Relationship
10.7 Analysis and Results Discussion
10.8 Conclusion
References
11 The Impact of COVID-19 on the Corporate Social Responsibility of Top 100 Companies in Mauritius
11.1 Introduction
11.1.1 CSR in Mauritius
11.1.2 CSR Expansion and Key General Concerns
11.1.3 COVID-19 and CSR
11.2 Literature Review
11.2.1 Background and Relevance of CSR
11.2.2 Theories
11.2.3 COVID-19 Impact on CSR
11.2.4 CSR as a Social Investment
11.2.5 CSR within the Triple Bottom s (TBL)
11.3 Research Objectives
11.4 Research Model
11.5 Research Methodology
11.5.1 Research Philosophies
11.5.2 Research Design
11.5.3 Sample
11.6 Findings
11.6.1 Finding 1: Diversification and New Interventions of CSR During COVID-19
11.6.2 Finding 2: COVID-19 and CSR Funds
11.6.3 Finding 3: CSR s During COVID-19
11.6.4 Finding 4: CSR for Reputation and Competitive Advantage During COVID-19
11.7 Discussion
11.8 Conclusion
11.9 Limitations and Future Research
References
