A Comparison of Canadian and U.S. CSR Strategic Alliances, CSR Reporting, and CSR Performance: Insights into Implicit–Explicit CSR
Autor: | Kristen Gregory, Susan P. Convery, Lois S. Mahoney, Linda Thorne |
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Rok vydání: | 2015 |
Předmět: |
Economics and Econometrics
business.industry Implicit explicit 05 social sciences Stakeholder Accounting 050201 accounting General Business Management and Accounting Arts and Humanities (miscellaneous) Conceptual framework 0502 economics and business Corporate social responsibility Business Business and International Management Business ethics Law 050203 business & management Quality of Life Research |
Zdroj: | Journal of Business Ethics. 143:85-98 |
ISSN: | 1573-0697 0167-4544 |
Popis: | We considered the question of how corporate social responsibility (CSR) differs between Canada and the U.S. Prior research has identified that national institutional differences exist between the two countries [Freeman and Hasnaoui, J Business Ethics 100(3):419–443, 2011], which may be associated with variations in their respective CSR practices. Matten and Moon [Acad Manag Rev 33(2):404–424, 2008] suggested that cross-national differences in firms’ CSR are depicted by an implicit–explicit conceptual framework: explicit CSR practices are deliberate and more strategic than implicit CSR practices. We compared Canada and U.S. CSR and examined how CSR strategic alliances, CSR reporting, and CSR performance in the two countries correspond to implicit versus explicit CSR practices, which we link to stakeholder and signaling perspectives. We relied upon a new database, the Sustainalytics Global Platform (SGP), and we found a positive association exists between CSR strategic alliances and the number of years that firms have issued standalone CSR reports in both countries. Moreover, we found that CSR scores mediated this association in the U.S., as U.S. firms with high CSR scores typically engage in more CSR strategic alliances. In Canada, we did not find this mediating effect. Our findings suggest that U.S. firms engage in signaling activities that are more strategic and explicit than their Canadian counterparts. This paper closes with implications for practice and theory. |
Databáze: | OpenAIRE |
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