Purpose – The aim of this paper is to analyse some of the main elements that affect the social responsibility (SR) business value generation in the small and medium firms (SMEs) context. In the SMEs, basically three elements are related with the business value of a SR approach: the top...

Purpose – The purpose of this paper is to examine corporate social responsibility (CSR) reporting by banks in the developing economy of Bangladesh. This paper also aims to examine the users' perceptions relating to CSR disclosures issues. Design/methodology/approach – The study collected two...

Purpose – Economic prosperity has often come at the expense of the natural environment. Environmental degradation has surfaced in problems such as pollution, increased carbon dioxide emissions via burning of fossil fuels and environmental waste. Ignoring the ecological costs through...

Purpose – This paper aims to explore the effect of globalization on a commitment to the principles of corporate social responsibility (CSR) and ethical corporate governance in Lebanon. Design/methodology/approach – A sample of 278 university educated employees of public and private firms in...

Purpose – The purpose of the paper is to explore the factors that drive or hinder organisations to implement socially responsible purchasing. Design/methodology/approach – A literature analysis is complemented with empirical data from interviews with 20 private and public Swedish...

Purpose – Building on the work of Carroll this article attempts to unravel, explore and explain corporate social responsibility (CSR) as a theoretical construct that has implications and consequences for corporate governance in particular, and more generally for the economy, business and...

Purpose – The purpose of this paper is to develop an analytical model for appraising and measuring corporate social responsibility (CSR). The theoretical and conceptual grounds that sustain the model are based on previous approaches. Design/methodology/approach – The utility function, which...

Purpose – The purpose of this paper is to examine corporate social disclosure in Libya so as to determine if it follows the western capitalist model or whether it has developed its own distinct characteristics resulting from influences of the Islamic and socialist environment in which it...

Purpose – The primary objective of this paper is to explore and interpret the perceptions and motives of selected Malaysian managers on CSR by using Institutional theory. Design/methodology/approach – The paper attempts to explain the local CSR trend by interviewing senior managers from...

Purpose – To investigate CSR initiatives and suggest how these might re‐legitimate, where necessary, current systems of democracy. Design/methodology/approach – The CSR programmes of the world's largest 60 companies were examined, along with more unusual CSR activities of smaller companies...