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Purpose – The article's main purpose is to investigate the relationship between organizational and professional commitment and accountants' construction of corporate social responsibility (CSR) competencies. Design/methodology/approach – A survey of accounting professionals in Canada (chief financial officers/finance directors) was conducted to ask them about their organization's CSR position, their openness to CSR, involvement in related activities, the codified knowledge they use and their organizational and professional commitment. Findings – The results show the dominance of normative commitment to the profession or organization and its relationship with professional CSR training. Professional CSR training and organizational and other CSR training activities are also related to the professional's openness to CSR. Research limitations/implications – The study's main limitation is the small number of participants. Future research is needed to investigate the conditions under which normative commitment is developed. Practical implications – The results make a practical contribution by suggesting that organizations seeking to involve accounting professionals in CSR activities might want to consider encouraging them to get CSR training using professional resources because of its link to both forms of normative commitment. Further, the findings indicate that the profession could integrate CSR issues more extensively in its accreditation process to enhance its role as a resource provider in the construction of accountants' CSR competencies. Originality/value – To the authors' knowledge, the study is the first one to investigate the relationship between organizational and professional commitment and accountants' construction of CSR competencies.

This chapter contains sections titled: First of All: Do No Harm The Primitive Dynamics of Early Intervention Models, Methods, Techniques, and Theories Remembering, Forgetting, and Reminders: Emergent Models and Historical Context Model Building from Modest Beginnings Models of Early Intervention during World War II Models of Early Intervention for More Recent Wars Evolving Models for a Rapidly Changing World References

Integrating corporate social responsibility (CSR) into a for-profit organization's business activities is fraught with tensions. This paper reports a case study of a construction company, exploring how different tensions emerged to challenge company-level aspirations for strategic CSR integration. The study identifies three types of persistent CSR tensions and four management practices, discussing how the management practices led the organization to navigate CSR tensions in both active and defensive ways. Furthermore, the study explicates why the case company succeeded in integrating CSR into formal business strategy and shared attitudes but struggled with CSR integration in the domain of day-to-day operations. The paper contributes to the CSR literature by developing a tension-centric perspective on CSR development. It highlights the necessity of tension navigation at both the organizational and the action levels, the key role of active (as opposed to defensive) navigation of CSR tensions, and the importance of alignment between organizational and action levels in navigating tensions for sustaining strategic focus on CSR over time.

The study has been investigated on conceptualizing the state of the art of cooperate social responsibility (CSR) in green construction and its nexus to sustainable development. The research objective is to find out the significant relationship between CSR and green construction and further link green construction with sustainable development. The data has been collected from the 319 respondents working on different projects in the construction industry of China. The study is quantitative by nature. SEM analysis with the help of Smart-PLS has been applied to test the hypothesis relationship and mediations between components of CSR, green construction, and sustainable development. Results define that green procurement as a component of green construction strongly mediates between corporate social responsibility and sustainable development, and green design and CO 2 emission moderately mediates between corporate social responsibility and sustainable development. This research would add values, benefits, and knowledge toward reducing environmental temperature with the help of green construction occupying the effects of CSR on it. It would be helpful to change the trends in the construction industry to make environmental health protective and to boost the sustainable development.

PurposeThe interest in corporate social responsibility (CSR) has become burgeoning in the construction industry as firms are under constant pressure from socially conscious stakeholders to demonstrate their efforts to address various CSR issues. This study aims to unveil the key practices and impact factors (KPIFs) of CSR implementation in construction firms and the interrelationships among different key impact factors toward attaining CSR practices.Design/methodology/approachMobilizing the integrated institutional, stakeholder and self-determination theories, a theoretical framework was first developed to elaborate the potential inter-relationships among the key impact factors toward CSR implementation. Data were collected from extra-grade contractors through an online questionnaire survey and was then analyzed by the partial least square structural equation modeling method.FindingsThe results show that construction firms' CSR practices could be classified into eight distinct key dimensions, e.g. shareholders' interests, government commitment and environment preservation. It is found that three groups of key impact factors – external institutional factors (especially coercive-normative factors), intrinsic factors (especially strategic business direction and organizational culture) and identified factors (i.e. the perceived importance of CSR practices) – have statistically significant positive impacts on most key dimensions of CSR practices.Practical implicationsThe research findings have implications for top management to better understand CSR implementation, thereby helping them secure legitimacy to survive and advance in the competitive construction businesses.Originality/valueThe findings contribute to the theoretical body of knowledge in CSR by modeling and empirically demonstrating the influence mechanism of CSR implementation in construction within an integrated model.

Society increasingly demands corporations to be accountable for their past misbehaviours. Some corporations engage in forgetting work with the aim of avoiding responsibility for their wrongdoings. We argue that whenever social actors have their past actions called into question and engage in forgetting work, an ethics of remembering takes place. A collective project of social forgetting is contingent on the emergence of coordinated actions among players of an industry. Similarly, sustained efforts of forgetting work depend on the continuity of the project through various generations of employees, which presumes the existence of frameworks of remembering in place. We analysed this paradox through a historical case study of the U.S. tobacco industry. We conclude that forgetting work may be a double-edged sword. It might be beneficial in the short run, to the extent that corporations can successfully maintain the public ignorance about their deceitful pasts. In the long run, however, it creates additional layers of historical irresponsibility and may turn into a compounded liability in the event the memory of the collective strategy of social forgetting becomes public.

Corporate responsibility is a complex and multidimensional concept, and this is what makes it difficult to quantify. The main purpose of this article is to construct a composite, but easily applicable and interpretable index for measuring the corporate social responsibility of companies. By combining existing legislation, reporting and measurement standards, as well as reward criteria, we have created 44 variables which cover all dimensions of CSR, including sustainability, and apply to the whole range of business activities. In order to collect values for the remaining qualitative variables, a prototype questionnaire was drawn up and completed by the 100 largest companies operating in Greece for a period of 3 fiscal years. Through the categorical principal components analysis procedure, we converted the above variables from the increasing categorical type to quantitative. We then performed the elbow technique to find the optimal number of clusters in which the companies and organizations in the sample could be integrated, and then we applied a hierarchical cluster. The above is a necessary procedure to be able to perform discriminant analysis, and through it, to calculate the Total CSR (ESG and Internal CSR) z-score for each new company. The equation generated by the discriminant analysis to calculate the z-score can calculate the “Total CSR Z-Score” for the companies. The contribution of our work is to establish the variables that shape corporate social responsibility and, through them, to determine a comprehensive summary index for its calculation. The practical value of the article is that it proposes a quantitative measurement of the level of corporate responsibility of each company, allowing comparisons between companies.

PurposeThis study aims to identify and prioritize barriers to corporate social responsibility (CSR) in the construction sector.Design/methodology/approachA literature review was first conducted to identify barriers to CSR performance. After that, construction professionals were invited to validate the appropriateness of the obstacles. The discussion allowed the establishment of a list of barriers to CSR performance and their corresponding categories. Data collected from the survey were then analyzed to prioritize the importance of these barriers by the fuzzy DEMATEL-based ANP (DANP) technique.FindingsThe findings presented 16 barriers to CSR, which were categorized into four clusters. The fuzzy DANP analysis showed that strategic vision is the most crucial cluster, followed by the measurement system, stakeholder perspective and scarce resources. Among the sixteen barriers examined, lack of awareness, knowledge and information of CSR; low priority of CSR; lack of metrics to quantify CSR benefits; lack of guidelines and coherent strategies; and lack of CSR enforcement mechanism are the five most crucial barriers.Originality/valueThis study is one of the first that proposes a comprehensive model to prioritize barriers to CSR performance of contractors considering their interrelationships. It provides construction stakeholders with a framework for understanding the linkage between the barriers and CSR framework under the umbrella of stakeholder theory. Thus, the findings might assist construction practitioners and academics in fostering the success of CSR implementation.

In this paper, we argue that antecedents of modern corporate social responsibility (CSR) prior to the Industrial Revolution can be referred to as \"proto-CSR\" to describe a practice that influenced modern CSR, but which is different from its modern counterparts in form and structure. We develop our argument with the history of miners' guilds in medieval Germany—religious fraternities and secular mutual aid societies. Based on historical data collected by historians and archeologists, we reconstruct a long-term process of pragmatic experimentation with institutions of mutual aid that address social problems in the early mining industry, and thus before the rise of the modern state and the capitalist firm. Co-shaped by economic and political actors, these institutions of mutual aid have influenced the social responsibility programs of early industrialists, modern social welfare legislation, and contemporary CSR. We conjecture that other elements of proto-CSR might have evolved according to similar trajectories.