Corporate Social Responsibility: Meaning, Types, and Effects

This presentation provides an introduction to Corporate Social Responsibility (CSR) and its meaning. It discusses the different types of CSR theories, including Utilitarian Theory, Managerial Theory, and Relational Theory. The presentation also explores the effects of CSR on businesses, such as the impact of company characteristics on CSR disclosure. It concludes with a summary of the key points and a bibliography for further reading.

INTRODUCTION
 Primary Motive of the company is to earn
profit
 No responsibility regarding the social and
environmental factor
 Emerge of Corporate Social Responsibility
 Brief introduction of Corporate Social
Responsibility

Meaning of Corporate Social
Responsibility
 Indicator of the company activity in
regarding social and environmental factor
 Responsibility related to the society and
community

Role of the Corporate Social
Responsibility

IMPORTANCE OF CORPORATE
SOCIAL RESPONSIBILITY

Types of theory in CSR
 Utilitarian Theory
 Managerial Theory
 Relational Theory

Utilitarian Theory
 It say company should not only earn profit
 It should include CSR in the daily activities

Managerial Theory
 It should include CSR in corporate
management of the company
 It suggest that external factors should be
taken in to consideration

Relational Theory
 It is based upon the stakeholder approach
 It takes into consideration business and the
society

Effects on the disclosure of CSR
 The characteristics of the company can
make a very big impact upon the disclosure
as each has some things related to CSR so
the company should take into consideration
all the characteristics related to the
company while giving the disclosures

Characteristic of the firm
 Size of the firm
 Profit of the firm
 Industry Environmental Sensitivity
 Financial leverage
 Board size
 Internationalization of the company business
 Reputation of the firm

Size of the Firm
 Larger firm more amount of disclosures
 Small firm less amount of disclosures

Profit of the firm
 Large amount of profit less amount of
discloser
 Small amount of profit More amount of
discloser

Industry Environmental Sensitivity
 High negative impact of business on
environment leads to high amount of
disclosure
 Less negative impact of business on society
leads to less amount of disclosure

Financial Leverage
 Both companies who have high amount of
leverage or low amount of leverage have to
do same amount of disclosures
 Number of disclosures does not get affected
by the Financial leaverage of the firm

Size of the Board
 Larger the board more effective disclosure
 Small board less effective disclosure

Internationalization of the company
 If the company have international business more amount of
disclosure should be given
 If the company do not have international business less amount of
disclosure should be given

Reputation of the firm
 More amount of disclosure help in increasing
the reputation of the firm
 Less amount of disclosure gives an negative
impact on the reputation of the firm

Conclusion
 It concludes about CSR meaning and how it
affect the business
 It show how the company features can affect
the disclosure of the CSR
 Different types theory are been explained
related to CSR

Bibliography
 Benn, S., Edwards, M. and Williams, T., 2014. Organizational change
for corporate sustainability. Routledge.
 Carroll, A.B. and Buchholtz, A.K., 2014. Business and society: Ethics,
sustainability, and stakeholder management. Nelson Education.
 Cheng, B., Ioannou, I. and Serafeim, G., 2014. Corporate social
responsibility and access to finance. Strategic management
journal, 35(1), pp.1-23.
 Chernev, A. and Blair, S., 2015. Doing well by doing good: The
benevolent halo of corporate social responsibility. Journal of
Consumer Research, 41(6), pp.1412-1425.
 Crane, A., Matten, D. and Spence, L. eds., 2019. Corporate social
responsibility: Readings and cases in a global context. Routledge.

Bibliography
 Crowther, D. and Seifi, S. eds., 2018. Redefining Corporate Social Responsibility.
Emerald Group Publishing.
 Di Giuli, A. and Kostovetsky, L., 2014. Are red or blue companies more likely to go
green? Politics and corporate social responsibility. Journal of Financial
Economics, 111(1), pp.158-180.
 Grayson, D. and Hodges, A., 2017. Corporate social opportunity!: Seven steps to
make corporate social responsibility work for your business. Routledge.
 Hopkins, M., 2016. The planetary bargain: corporate social responsibility comes of
age. Springer.
 Kim, Y., Li, H. and Li, S., 2014. Corporate social responsibility and stock price crash
risk. Journal of Banking & Finance, 43, pp.1-13.
 Korschun, D., Bhattacharya, C.B. and Swain, S.D., 2014. Corporate social
responsibility, customer orientation, and the job performance of frontline
employees. Journal of Marketing, 78(3), pp.20-37.

Bibliography
 Mason, C. and Simmons, J., 2014. Embedding corporate social
responsibility in corporate governance: A stakeholder systems
approach. Journal of Business Ethics, 119(1), pp.77-86.
 Mowforth, M. and Munt, I., 2015. Tourism and sustainability:
Development, globalisation and new tourism in the third world.
Routledge.
 Solow, R., 2014. An almost practical step toward sustainability. In An
Almost Practical Step Toward Sustainability (pp. 11-28). RFF Press.
 Unit, B., 2015. Corporate social responsibility.
 Wang, H., Tong, L., Takeuchi, R. and George, G., 2016. Corporate
social responsibility: An overview and new research directions:
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