• The Research Journal of the Costume Culture
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• v.18 no.6
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• pp.1076-1089
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• 2010

Nowadays, business environment changes with higher consumer demands for corporate social responsibility than before. However, many fashion companies are unaware of such a wave of changing business environment. And they are not so much interested in making any investment or policy for CSR activities. Besides, despite changing environment and consumer demands, there are very few studies dealing with this matter. Thus, this study aimed to find out the proper types of CSR activities for fashion companies. In addition, it also intended to determine potential effects of CSR activities on consumer attitudes and purchase behaviors. The findings are as follows. First, it is found that there are differences in consumers' perceived suitability depending on types of CSR activities of fashion company. Secondly, it is found that the suitability of CSR activities of fashion companies has positive effects on consumer attitudes to fashion companies. Thirdly, the more favorable consumer attitudes to fashion companies owing to their CSR activities are correlated with the higher consumer satisfaction. Fourthly, the more favorable consumer attitudes to fashion companies are also correlated with the higher consumer intention for purchase. Hence, it is required that fashion companies recognize the importance of their CSR activities, and also plan and implement appropriate CSR activities for consumers.

• Journal of the Korean Society of Clothing and Textiles
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• v.35 no.7
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• pp.856-866
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• 2011

This study examines how brands can be managed to influence the degree of their resistance to negative information and the extent to which this immunity to negative information predicts the purchase intention of consumers. In particular, the study investigated the difference between brand commitment and brand immunity on negative information in terms of the concept and the power of influence. A total of 410 usable questionnaires were obtained through an internet survey. A structural equation model using a correlation matrix with maximum likelihood was estimated using AMOS 18.0 to examine the relationship among a brand's social responsibility, quality orientation, brand innovativeness, easy purchase intention, and difficult purchase intention. The results showed that brand's social responsibility had significant effects on brand immunity to negative information while quality orientation and brand innovativeness had significant effects on brand commitment. In addition, brand immunity had significant effects on brand commitment and then brand commitment had a significant effect on easy and difficult purchase intentions. The key implications for research and management are discussed.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.5
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• pp.91-97
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• 2021

The disclosure of corporate social responsibility (CSR) is an important part of the company. CSR disclosure (CSRD) is interesting to study because CSRD in the annual reports is very important in terms of attaining company objectives to satisfy the interests of stakeholders; protect employee's interests; clarify the extent of contribution of the company in both CSR activities and CSRD; assist appropriate investment decisions. This study examines the structure of share ownership and company size as determinants of CSRD in the banking industry. We use a quantitative approach in this approach, in which researchers start with hypotheses and then collect data that can be used to determine whether empirical evidence to support that hypothesis exists. The sampling technique used is purposive sampling so that the research sample was 14 banking companies that are listed on the Indonesian Capital Market Directory from 2015-2017. Data analysis techniques using multiple linear regression determined the relationship between research variables. The results of the study state that managerial ownership, institutional ownership, foreign ownership, and company size affect CSRD. This demonstrates that the role of managerial ownership, institutional ownership, and foreign ownership have an impact on CSRD and are deemed necessary for the corporate environment. Besides, company size determines the activities of CSRD so that it can increase public confidence in the company's operational activities.

• The Korean Journal of Health Service Management
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• v.13 no.2
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• pp.1-14
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• 2019

Objectives: This study was conducted to analyze the effect of hospital social responsibility(HSR) activities on organizational health and customer orientation. Methods: We conducted an online survey with hospital employees and analyzed the questionnaires of 206 selected respondents. A regression analysis was performed to determine the relationship between independent and dependent variables. Results: First, 'consumer issues', 'community involvement and development', and 'fair operating practice' factors in HSR influenced 'medical environment suitability' in organizational health. The 'fair operating practice' factor in HSR affected 'management environment suitability' and 'community orientation' in organizational health. The 'labor practices' factor in HSR affected 'practices suitability' and 'vitality' in organizational health. Second, the activities on 'consumer issues' and 'environment' in HSR have influenced 'Reliability', 'Reactivity' and 'Tangibility' in Customer Orientation. The activities on 'consumer issues' have affected 'Empathy'. Conclusions: The results of this study provide a positive direction for medical institutions as they conduct HSR activities and provide a basis for establishing effective HSR strategies.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.4
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• pp.563-570
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• 2021

This study aims at exploring the corporate social responsibility (CSR) practices in the listed companies of Bangladesh. One hundred eighty-two different companies from fifteen different sectors have been selected as a sample. A weighted disclosure index having fifty-two items has been applied to ensure the degree of CSR practices of the sample companies. Each of the content has been assigned a three-scale value starting from zero to two. After that, eight dimensions of CSR are identified from CSR literature and have been evaluated by the predetermined disclosure index. Finally, a composite CSR disclosure (CSRD) score has been computed to measure the extent of CSR practices of the sample companies. The findings of the study reveal a poor CSRD score by the sample companies. Besides, it has been found that the listed companies provide more CSR activities on employee-related issues and community service-related issues while the listed companies provide less information on energy-related CSRD and customer-related CSRD in the context of Bangladesh. The findings of the study imply that the government and the regulatory authority should give more attention to develop a harmonized standards or policies to measure the degree of CSR practices for comparative purposes.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.9
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• pp.189-199
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• 2021

This study attempts to examine the relationship between corporate social responsibility (CSR) disclosure and earnings management practices in the context of Saudi Arabia after mandatory IFRS adoption. It is carried out on an unbalanced panel of 277 observations over the period 2017-2019. For this purpose, CSR disclosure is measured by Bloomberg ESG scores, while the residuals from the modified Jones model are considered for earnings management. As control variables, we have retained the firm performance, market-to-book ratio, firm size, financial leverage, board independence, ownership concentration, managerial ownership, and lagged discretionary accruals. Using the system GMM estimator in the dynamic panel, the results show a positive association between CSR disclosure and earnings management practices, thus supporting the perspective of agency theory. Managers engage in socially responsible activities beforehand to conceal their wrongdoing and convince stakeholders that the organization is transparent. They probably use ethical codes as a tool to achieve their own goals rather than the firm's goals. Our contribution is the use of recent data (2017-2019) taking into account the mandatory adoption of IFRS in Saudi Arabia. Additionally, to our knowledge, this study is the first to address CSR disclosure and earnings management practices using GMM system estimates.

• Asia-Pacific Journal of Business
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• v.14 no.1
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• pp.59-71
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• 2023

Purpose - The purpose of this study is to investigate the effect of corporate social responsibility (CSR) on firm performance in China, plus the moderating effects of advertising intensity and environmental pollution. Design/methodology/approach - We analyzed our dataset that consists of 188 public Chinese firms drawn from the Shanghai and Shenzhen exchanges during 2010-2020. Findings - Based on the stakeholder theory and signaling theory, we proposed the positive relationship between the CSR level and the firm performance. Further, we configured consumers and the government as major stakeholders in China, suggesting positive moderating effects of advertising intensity and environmental pollution, respectively. Research implications or originality - The results show that the CSR level increases the firm performance. The advertising intensity positively moderates the relationship between the CSR level and the firm performance, but there was no significant moderating effects of environmental pollution. The findings confirm the importance of consumers for the CSR stakeholders. While the Chinese government strongly reinforces environmental regulation, CSR itself does not seem to be the fine-aligned action prioritized for mitigating environmental pollution.

• Asia-Pacific Journal of Business
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• v.15 no.2
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• pp.181-205
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• 2024

Purpose - This study aims to examine the direct impact of corporate social responsibility initiatives on firm technological innovation and the moderating effect on the relationship between firm technological innovation and corporate value. Design/methodology/approach - This study collected 13,298 firm-year data by selecting A-share companies listed on the China Shenzhen Stock Exchange and Shanghai Stock Exchange from 2010-2017. This study runs the multivariate regression using random effect generalized least squares (GLS) regression model. Findings - The research results of this study are as follows. First, corporate social responsibility initiatives do not increase the firm technological innovation, but rather reduce it. Second, firm technological innovation generally improves corporate value, whether it is book value or market value. Third, corporate social responsibility initiatives reduce the positive influence of firm technological innovation on corporate value. Research implications or Originality - There may be discussions on whether Chinese patent application data is a good indicator of the innovation of Chinese companies, but previous studies prove that the number of patent applications has a significant correlation with R&D expenditures or financial performance. However, there is a clear limitation in that it is not possible to confirm the result of registration after a patent application, but it is expected that such limitations can be overcome by using patent registration information or detailed citation documents in the future.

• Journal of Contemporary Eastern Asia
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• v.22 no.1
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• pp.26-48
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• 2023

While corporate social responsibility (CSR) has been considered an important philanthropic support for nonprofits worldwide, little is known about how perceptions of CSR are associated with actual CSR practices that may benefit nonprofit organizations in different institutional contexts. This study applies stakeholder theory to examine how South Korean firms perceive CSR outcomes, and how these perceptions lead to different CSR practices. We constructed a panel dataset using two waves of the Giving Korea survey of CSR and two additional sources. The results indicate that perceived CSR outcomes may play a critical role in CSR practices: 1) the more financial performance is perceived as an outcome, the more will be donated; 2) the more organizational culture is perceived as an outcome, the greater the engagement in employee volunteering; and 3) the more reputation is perceived as an outcome, the more nonprofit organizations are supported. From the findings, we discuss theoretical implications and provide suggestions for nonprofit organizations.

• Fashion Information and Technology
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• v.6
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• pp.43-53
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• 2009