lusion.The determinants of corporate social responsibility
As a broad concept, CSR has been given a variety of meanings. Along with the term ofCSR, other terms such as corporate social responsiveness, corporate socialperformance, corporate citizenship and stakeholder management have also beenextensively used (Maignan and Ferrel, 2001; Carroll, 1979; Griffin and Mahon, 1997;Standwick and Standwich, 1998; Turban and Greening, 1996; Clarkson, 1995;Waddock and Graves, 1997; Shropshire and Hillman, 2007). Despite the existence of avariety of definitions, a review of literature suggests that the classification frameworkmade by Carroll (1979) has received a wide acceptance. According to Carroll (1979),CSR is a multi-dimensional construct, consisting of four types of responsibilities:economic, legal, ethical, and discretionary.Economic responsibilities include the obligations for businesses to maintaineconomic wealth and to meet consumption needs. Legal responsibilities imply thatbusinesses must fulfil their economic mission within the framework of legalrequirements. Ethical responsibilities require that businesses abide by the moralrules defining appropriate behaviours in society. Discretionary responsibilitiesare tantamount to philanthropic responsibilities and reflect society’s desire to seebusinesses contributing to its development. Compared with the previous attempts todefine CSR, Carroll’s (1979) definition is a quite broad and inclusive concept, whichmay explain its universal appeal as it is not only used by researcher in the West,investigations in the developing countries also extensively used such a definition.
As there is no previous research in China which provided the evidence to the contrary,given the breadth and increasing recognition of the definition by Carroll (1979), we usethis definition in our study.
Past research on CSR is mainly concerned with conceptualising as well as empiricallyassessing its impact on business performance. For example, a number of studies havebeen conducted in an attempt to link CSR with financial performance (Aupperle et al.,
1985, Abratt and Sacks, 1988; Russo and Fouts, 1997; Waddock and Graves, 1997).In addition to corporate performance, recent studies also examined the impact of CSRon other stakeholders of the companies. For example, Mohr et al. (2001) looked theimpact of CSR on the customer buying behaviour while Turban and Greening (1996)examined the impact of CSR on the organisational attractiveness to employees.Compared with the growing body of literature on the nature of and consequences
of corporate social responsibilities, however, the issue of how to improve thecompanies’ level of CSR has received relatively limited attention. Two noticeableexceptions are Thomas and Simerly (1995) and Maignan et al. (1999). Thomas andSimerly (1995) examined the relationship between the background of top managersevaluated in terms of internal versus external orientation and corporatecitizenship, using a sample of 574 top executives in the USA. A key finding of theirresearch is that the internal orientation of top executive has negative impact ona company’s corporate social performance. Looking beyond theindividual’s effectsCorporate socialresponsibility inChina
on CSR, Maignan et al. (1999) investigates whether three specific dimensions oforganisational culture affect corporate citizenship, including market orientation,humanistic orientation and competitive orientation.This study continues
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