Autoethnography is a constructivist approach through which the researcher studies her or his own experience alongside that of participants. In this chapter, I demonstrate the value of autoethnography in research projects on corporate social responsibility (CSR). In such projects, there is often a possibility that the investigator may become part of the research as they interact with the participants. In the case reported here, I became an ‘audience’ for the ‘corporate performances’ organized by the employees of a large mining company in Brazil. I use a vignette based on my personal reflections to demonstrate the benefits of the autoethnographic method in this CSR research project.
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Esther Ortiz and José G. Clavel
Today global capital markets require international consensus about disclosure requirements and other barriers to globalization. Business reporting has improved over the years and we are witnessing a wide range of disclosures of non-financial information. Research methods used in corporate social responsibility (CSR) are conditioned by the characteristics of this information. It is necessary to use appropriate methods to develop conclusions in this field. Here we have used ‘correspondence analysis’ to examine Annual Reports and Forms 20-F according to different Generally Accepted Accounting Principles (GAAP). We examined 84 Annual Reports and Forms 20-F prepared before the harmonization of International Financial Reporting Standards (IFRS) (for 1998 and 1999 of Spanish, German, and British companies listed on the New York Stock Exchange (NYSE)). Correspondence analysis has been useful in determining whether human resources disclosure policy depends on factors like the country of the firm, size, industry, listing status, or the audit company. The results show that there was a wide variety of disclosure and that country, size, industry, and listing status shaped this policy, with the most important difference being the type of report. This is just one clear example of the kind of research that can be applied to CSR when new statistical tools allow new approaches.
Christopher Boachie and George K Amoako
Statistics represents that body of methods by which characteristics of a population are inferred through observations made in a representative sample from that population. Since corporate social responsibility researchers rarely observe entire populations, sampling and statistical inference are essential. Data analysis is a process used to transform, remodel, and revise certain information with a view to reaching a certain conclusion for a given situation or problem. The analysis can be carried out by different methods as according to the needs and requirements of different domains in corporate social responsibility. This chapter reviews the current status of statistical methods and their influences on financial corporate social responsibility research. Secondary data on statistical research methods were employed together with a survey of published articles on corporate social responsibility. The implication of the conclusion is that the insights gained from this chapter serve as genuine sources of knowledge for researchers in the field of CSR.
This chapter provides guidelines for the design and execution of survey research in Corporate Social Responsibility (CSR). The specific requirements of survey research aimed at gathering and analysing data for theory testing are contrasted with other types of survey research. The focus is motivated by the need to tackle the various issues which arise in the process of survey research. This chapter guides the researcher and presents a systematic picture which synthesizes suitable survey practices for research in the CSR context. This will contribute to an increase in the quality of research and, as a consequence, provide details on the application of surveys in CSR research. Surveys reflect societal change in a way that few other research tools do. Organizations have adopted new methods for selecting telephone samples; these new methods were made possible by the creation of large databases that include all listed telephone numbers. The widespread decline in response rates for all types of surveys has been a problem. In the face of this problem, survey researchers have developed new theories of non-response that build on the persuasion literature in social psychology. Surveys have adopted many new methods of data collection; the new modes reflect technological developments in computing and the emergence of the Internet.
Convenience in White-Collar Crime
Most theories of white-collar crime can be found along the behavioral dimension. Numerous suggestions have been presented by researchers to explain why famous people have committed financial crime. In this chapter, some of the most prominent theories are presented: differential association theory, theory of self-control and desire-for-control, slippery slope theory, and neutralization theory. Crime is not committed by systems, routines, or organizations. Crime is committed by individuals. White-collar criminals practice a deviant behavior to carry out their offenses. White-collar crime is committed by members of the privileged socioeconomic class who are using their power and influence. Offenders are typically charismatic, have a need for control, have a tendency to bully subordinates, fear losing their status and position, exhibit narcissistic tendencies, lack integrity and social conscience, have no feelings of guilt, and do not perceive themselves as criminals.
Jacob Dahl Rendtorff
In this chapter, I would like to argue that the future research agenda in corporate social responsibility (CSR) will move beyond strategic responsibility and become a major ethical concern at all levels of society. The chapter will demonstrate the importance of the concept of responsibility as the foundation of ethics in particular in the fields of politics and economics in the modern civilization marked by globalization and technological progress. I consider that the concept of responsibility in the future will be the key notion in order to understand the ethical duty in a modern technological civilization. We can indeed observe a moralization of the concept of responsibility going beyond a strict legal definition in terms of imputability. Moreover, this implies that corporate responsibility cannot solely be defined strategically in terms of profits or shared values. The chapter begins by discussing the humanistic foundations of such a concept of responsibility. It looks at the historical origins of responsibility and it relates this concept to the concept of accountability. On the basis of this historical determination of the concept I would like to present the definition of the concept of responsibility as a fundamental ethical principle that has increasing importance as the foundation of the principles of governance in modern welfare states. In this context the chapter discusses the extension of the concept of responsibility towards institutional or corporate ethical responsibility where responsibility does not only concern the responsibility of individuals but also deals with the responsibility of institutional collectivities.
Convenience in White-Collar Crime
Juniati Juniati and Kumalawati Abadi
This chapter aims to develop a scoring guideline for conducting a content analysis of sustainability reports to reduce subjectivity and improve the quality of the process. This guideline is applied by implementing every step of the new proposed guideline to examine sustainability reports, to evaluate whether or not the new proposed guideline works appropriately in terms of scrutinizing the quantity and quality information of the reports. Samples for analysis are selected from several Indonesian mining companies that produce sustainability reports. The findings show that the guideline developed in this study provides detailed steps and eases the coder in performing content analysis. In addition, this guideline also confirms that subjectivity can be reduced during the process. The results of the analysis applied in the sustainability reports demonstrate that information of ‘economic aspects’ is the most disclosed information, while ‘environment aspects’ is the least disclosed information in the companies’ sustainability reports. Documentation of disclosed information in the reports is mostly positive and descriptive in nature, rather than negative and quantitative. Some suggestions to improve the writing in the context of sustainability reports are also provided.
Convenience in White-Collar Crime
Convenience is a concept that was theoretically mainly associated with efficiency in time savings. Today, convenience is associated with a number of other characteristics, such as reduced effort and reduced pain. Convenience is associated with terms such as fast, easy, and safe. Convenience says something about attractiveness and accessibility. A convenient individual is not necessarily bad or lazy. On the contrary, the person can be seen as smart and rational. Convenience orientation is conceptualized as the value that individuals and organizations place on actions with inherent characteristics of saving time and effort. Convenience orientation can be considered a value-like construct that influences behavior and decision-making.
Convenience in White-Collar Crime
This chapter discusses how combatting crime in general, and financial crime and white-collar crime in particular, is an integral part of corporate social responsibility (CSR), especially when crime finds its opportunity structure in the organization. White-collar crime originates and manifests itself in organizations. Organizations must carry responsibility for the negative impacts on society, for example when internal criminals are prosecuted and jailed at the expense of society. To take on CSR means to pay back to society. Payback is the opposite of creating costs to society. CSR is supposed to be a self-regulatory mechanism whereby a business monitors and ensures its active compliance with the spirit of the law, ethical standards, and national and international norms. CSR is a concept whereby companies integrate social and environmental concerns into their business operations and into the interaction with their stakeholders on a voluntary basis.