{"title":"Structural topic modeling for corporate social responsibility of food supply chain management: evidence from FDA recalls on plant-based food products","authors":"Jiyoon An","doi":"10.1108/srj-07-2023-0412","DOIUrl":"https://doi.org/10.1108/srj-07-2023-0412","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>The rising number of food recalls has raised concerns about complexity, globalization and weak governance in the food supply chain. This paper aims to investigate the recall of plant-based products with data from the US Food and Drug Administration.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>Introducing the structural topic modeling method allowed us to test theories on recall in the context of sustainable food consumption, enhancing the understanding of food recall processes. This approach helps identify latent topics of product recalls and their interwoven relationships with various stakeholders.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The results answer a standing research call for empirical investigation in a nascent food industry to identify stakeholders’ engagements for food safety crisis management for corporate social responsibility practices. This finding provides novel insights on managing threats to food safety at an industry level to extend existing antecedents and consequences of product recall at a micro level.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>For practitioners, this empirical finding may provide insights into stakeholder management and develop evidence-based strategies to prevent threats to food safety. For public policymakers, this analysis may help identify patterns of recalls and assist guidelines and alarm systems (e.g. EU’s Rapid Alert System for Food and Feed) on threats in the food supply chain.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>Two detected clusters, such as opportunisms of market actors in the plant-based food system and food culture, from the analysis help understand corporate social responsibility and food safety in the plant-based food industry.</p><!--/ Abstract__block -->","PeriodicalId":47615,"journal":{"name":"Social Responsibility Journal","volume":"15 1","pages":""},"PeriodicalIF":3.2,"publicationDate":"2024-01-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139589054","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Measuring corporate citizenship and public image: evidence from scale development and validation","authors":"Twinkle Gulati, Saloni Pawan Diwan","doi":"10.1108/srj-10-2023-0567","DOIUrl":"https://doi.org/10.1108/srj-10-2023-0567","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This study aims to measure the absolute impact of corporate citizenship actions on the operable elements of the public image by developing an adequate and parsimonious instrument.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>Both qualitative and quantitative approaches are used, where initially a literature review is systematized, then related statements are created, examined and confirmed. Altogether, 296 responses have been tested at discrete points, allowing for a temporal split-up of observations, where the first 148 forms have been used for exploratory factor analysis and the remaining 148 for confirmatory factor analysis.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The results of exploratory factor analysis revealed that the proposed instrument contains 13 items under three components: corporate citizenship and public affiliation; corporate citizenship and public allegiance; and corporate citizenship and public accomplishment. Subsequently, confirmatory factor analysis findings attest to the completeness, robustness and fitness of the same.</p><!--/ Abstract__block -->\u0000<h3>Research limitations/implications</h3>\u0000<p>This experiment would serve as an inducement that would bridge the theoretical and empirical gap between corporate citizenship and public image by imparting an extensive perspective.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>Perhaps on account of the lack of an inclusive instrument, the holistic view of corporate citizenship has secured quite less empirical attention so far, particularly from the perception of that group of stakeholders who manifest wholeness. This study, thus by making a ground-breaking methodological endeavor with the conceptually established construct of public image, would abet in shaping a new class of “wholistic”, i.e. whole and holistic corporations.</p><!--/ Abstract__block -->","PeriodicalId":47615,"journal":{"name":"Social Responsibility Journal","volume":"21 1","pages":""},"PeriodicalIF":3.2,"publicationDate":"2024-01-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139517838","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Measuring well-being at organizational context: exploring the Better Life Index as a measurement tool","authors":"Susana Dias, Sílvia Luís, Bernardo Cruz","doi":"10.1108/srj-07-2023-0375","DOIUrl":"https://doi.org/10.1108/srj-07-2023-0375","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This study aims to explore prevailing perceptions and practices related to well-being indexes within organizations, using the Better Life Index (BLI) as an example.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>This investigation consists of two surveys in Portugal. Study 1 (N = 311) explores public perceptions of well-being in business and its relationship with socio-demographic factors. Results show a highly positive attitude toward organizational well-being, with a preference for companies prioritizing well-being over higher salaries. Study 2 (N = 62) shifts focus to business characteristics linked to the intention of implementing well-being indexes and examines the impact of Study 1 findings on organizational representatives’ responses.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The findings reveal a positive and statistically significant correlation between the intention to adopt well-being indexes and both company size and sector. The dissemination of Study 1’s results acted as a catalyst for organizational representatives, motivating them to adopt well-being indexes.</p><!--/ Abstract__block -->\u0000<h3>Research limitations/implications</h3>\u0000<p>This research marks an initial step in incorporating well-being indexes in organizational settings. Future research should focus on identifying organizational factors that could hinder or encourage the adoption of well-being indexes.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>The results contribute to understanding which factors might be relevant when deciding whether and how to measure well-being at organizations.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This study highlights the potential effectiveness of these indexes in promoting well-being within organizations, while also examining the feasibility of using the BLI to assess the impact of businesses on various well-being dimensions.</p><!--/ Abstract__block -->","PeriodicalId":47615,"journal":{"name":"Social Responsibility Journal","volume":"2 1","pages":""},"PeriodicalIF":3.2,"publicationDate":"2024-01-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139375723","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Strengthening accountability and sustainability reporting: does stakeholder engagement really work? Evidence from the judicial sector","authors":"Floriana Fusco, Pietro Pavone, Paolo Ricci","doi":"10.1108/srj-05-2023-0248","DOIUrl":"https://doi.org/10.1108/srj-05-2023-0248","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This study aims to explore to what extent stakeholder engagement affects the sustainability reporting (SR) process and if it succeeds in facilitating the encounter between demand and supply of accountability, as well as the main challenges of this practice, by focusing on a crucial and under-investigated public sector area, the judicial system.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>The study adopts an action research (AR) approach. Specifically, it focuses on a specific phase (i.e. stakeholder engagement) of the broader project that was carried on from 2019 in an Italian Public Prosecutor’s Office. Data were collected from multiple sources, i.e. written notes and reports gathered during meetings, the survey administered to stakeholders and the published sustainability reports.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>Stakeholder engagement may be a valuable and effective tool for improving the level of accountability, as it increases the responsiveness of SR to the informative needs of stakeholders. However, the study also highlights some critical points that must be addressed to exploit this fully. Among these is the need to act upstream of the process by working on an accounting system that goes beyond the economic dynamics and can effectively answer the accountability demand.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>The study contributes to theoretical and empirical knowledge by exploring a topic and a public sphere still limited investigated, i.e. the stakeholder engagement in sustainability in the judicial sector. The AR approach also presents some originality points, as it is low widespread in management and accounting literature.</p><!--/ Abstract__block -->","PeriodicalId":47615,"journal":{"name":"Social Responsibility Journal","volume":"23 1","pages":""},"PeriodicalIF":3.2,"publicationDate":"2024-01-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139375775","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Female unemployment and the procedure that a woman has to go through to start a business: microfinance policy thresholds","authors":"Simplice Asongu","doi":"10.1108/srj-05-2023-0280","DOIUrl":"https://doi.org/10.1108/srj-05-2023-0280","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This study aims to examine how the starting of business by females can be promoted by assessing critical levels of microfinance institutions (MFIs) penetration that policymakers must endeavor to maintain and/or attain in order for female unemployment not to represent a constraint in the doing of business. A constraint in doing business is understood in terms of the procedure that a woman has to go through to start a business.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>The focus of the study is on 44 countries in Sub-Saharan Africa for the period 2004–2018, while the empirical evidence is based on interactive quantile regressions.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The following findings are established. The validity of tested hypotheses is exclusively apparent in the lowest and highest quantiles of the conditional distribution of the procedure women have to go through to start a business. MFI penetration levels needed to reverse the unfavorable incidence of female unemployment in doing business are provided. These are minimum MFIs penetration thresholds that are required in order for female unemployment not to negatively affect the procedure that a woman should go through to start a business.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>The study complements the extant literature by assessing critical microfinance penetration levels that are needed to promote female doing of business, contingent on existing levels of female doing of business.</p><!--/ Abstract__block -->","PeriodicalId":47615,"journal":{"name":"Social Responsibility Journal","volume":"10 1","pages":""},"PeriodicalIF":3.2,"publicationDate":"2023-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138825334","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Trade-offs in stakeholder theory: an ordonomic perspective","authors":"Ingo Pies, Vladislav Valentinov","doi":"10.1108/srj-06-2023-0321","DOIUrl":"https://doi.org/10.1108/srj-06-2023-0321","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>Stakeholder theory understands business in terms of relationships among stakeholders whose interests are mainly joint but may be occasionally conflicting. In the latter case, managers may need to make trade-offs between these interests. The purpose of this paper is to explore the nature of managerial decision-making about these trade-offs.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>This paper draws on the ordonomic approach which sees business life to be rife with social dilemmas and locates the role of stakeholders in harnessing or resolving these dilemmas through engagement in rule-finding and rule-setting processes.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The ordonomic approach suggests that stakeholder interests trade-offs ought to be neither ignored nor avoided, but rather embraced and welcomed as an opportunity for bringing to fruition the joint interest of stakeholders in playing a better game of business. Stakeholders are shown to bear responsibility for overcoming the perceived trade-offs through the institutional management of social dilemmas.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>For many stakeholder theorists, the nature of managerial decision-making about trade-offs between conflicting stakeholder interests and the nature of trade-offs themselves have been a long-standing point of contention. The paper shows that trade-offs may be useful for the value creation process and explicitly discusses managerial strategies for dealing with them.</p><!--/ Abstract__block -->","PeriodicalId":47615,"journal":{"name":"Social Responsibility Journal","volume":"30 1","pages":""},"PeriodicalIF":3.2,"publicationDate":"2023-12-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138742051","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Tak Jie Chan, N. Mohd Suki, Phoebe Suet Yin Ho, Muhammad Farooq Akhtar
{"title":"Impact of corporate social responsibility practices on consumer purchase intention of apparel products with mediating role of consumer-retailer love","authors":"Tak Jie Chan, N. Mohd Suki, Phoebe Suet Yin Ho, Muhammad Farooq Akhtar","doi":"10.1108/srj-09-2023-0491","DOIUrl":"https://doi.org/10.1108/srj-09-2023-0491","url":null,"abstract":"\u0000Purpose\u0000Companies with corporate social responsibility (CSR) practices care about customers, society, the environment and workers. This study aims to examine the impact of CSR practices (i.e. economic CSR, environmental CSR and societal CSR) on consumers’ purchase intention of apparel products, with the mediating role of consumer-retailer love on this relationship.\u0000\u0000\u0000Design/methodology/approach\u0000Data gathered using purposive sampling technique from 300 young online consumers using purposive sampling were analyzed using partial least squares structural equation modeling via SmartPLS3.0.\u0000\u0000\u0000Findings\u0000The results reveal that CSR practices (i.e. environmental CSR and societal CSR) have a positive influence on purchase intention for apparel products. Moreover, consumer-retailer love mediates the relationship between CSR practices (i.e. economic CSR and environmental CSR) and consumers’ purchase intention for apparel products.\u0000\u0000\u0000Practical implications\u0000Apparel retail marketers should focus on key determinants when designing CSR campaigns and communicating these CSR initiatives in social media and annual reports. They should also focus on their service quality to create a good perception (images) that helps measure the emotional response (love) between the retailer and consumers.\u0000\u0000\u0000Originality/value\u0000By applying the triple bottom line framework and the stimulus-organism-response model in a single framework, this study is unique and highlights the role of consumer-retailer love as an important mediator on the impact between CSR practices (i.e. economic CSR, environmental CSR, societal CSR) and consumers’ purchase intention of apparel products. The findings represent a new contribution to the existing literature, as there has been very limited research on this relationship in a developing nation context.\u0000","PeriodicalId":47615,"journal":{"name":"Social Responsibility Journal","volume":"98 S2","pages":""},"PeriodicalIF":3.2,"publicationDate":"2023-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138998751","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Critical masses and voluntary climate change disclosures: evidence from Türkiye","authors":"Ozlem Kutlu Furtuna, Hilal Sönmez","doi":"10.1108/srj-06-2023-0334","DOIUrl":"https://doi.org/10.1108/srj-06-2023-0334","url":null,"abstract":"\u0000Purpose\u0000This paper aims to examine the effect of critical mass of women managers on corporate boards on the voluntary disclosure of climate change in a developing country in which the regulations on climate change disclosure is an area of growing research interest.\u0000\u0000\u0000Design/methodology/approach\u0000This study uses logistic panel regression models with a sample of 1,001 firm-years for companies in the Borsa Istanbul 100 Index that were asked to disclose voluntary climate change indicators over the seven-year period from 2014 to 2020 through the Carbon Disclosure Project.\u0000\u0000\u0000Findings\u0000This paper provides evidence from an emerging country that the critical mass of women on the board has no impact on voluntary climate change disclosure. In addition, the presence of independent managers on the board was found to have a significant impact on climate change disclosure. In addition, the results show that larger companies are more likely to report their climate change activities. Large companies are more visible due to their size, are perceived by stakeholders as more polluting and are, therefore, more likely to report on the environment.\u0000\u0000\u0000Social implications\u0000The results show that the critical mass of women on the board has no effect on voluntary disclosure of climate change. Empirical tests are still needed to strengthen the overall validity of the critical mass of at least three women on boards in Türkiye.\u0000\u0000\u0000Originality/value\u0000Despite many valuable insights provided by critical mass theory, very few studies directly address critical mass and voluntary disclosure of climate change. To the best of the authors’ knowledge, this study is the first empirical and comprehensive paper in the Turkish context evaluating critical masses and voluntary corporate climate change giving a comparison between firms listed on financial industry and nonfinancial industry.\u0000","PeriodicalId":47615,"journal":{"name":"Social Responsibility Journal","volume":"30 12","pages":""},"PeriodicalIF":3.2,"publicationDate":"2023-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138633126","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Walter Leal Filho, Laís Viera Trevisan, João Henrique Paulino Pires Eustachio, Izabela Simon Rampasso, Rosley Anholon, Johannes Platje, Markus Will, Federica Doni, Muhammad Mazhar, Jaluza Maria Lima Silva Borsatto, Carla Bonato Marcolin
{"title":"Assessing ethics and sustainability standards in corporate practices","authors":"Walter Leal Filho, Laís Viera Trevisan, João Henrique Paulino Pires Eustachio, Izabela Simon Rampasso, Rosley Anholon, Johannes Platje, Markus Will, Federica Doni, Muhammad Mazhar, Jaluza Maria Lima Silva Borsatto, Carla Bonato Marcolin","doi":"10.1108/srj-03-2023-0116","DOIUrl":"https://doi.org/10.1108/srj-03-2023-0116","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This study aims to investigate how sustainability and ethics are being addressed both by the literature and companies. Furthermore, it seeks to identify the specific strategies that these companies use to foster ethical behaviour and promote sustainability in their business operations.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>The study entails a bibliometric analysis and a set of case studies from a sample of companies working in different industry sectors. Based on these tools, it analyses whether – and how – enterprises are placing an emphasis on sustainability and ethics as part of their businesses. In addition, the selected companies' unethical practices or socially irresponsible corporate activities were investigated and presented.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The findings suggest that using an ethics perspective can be a valuable tool in improving the accuracy and correctness of business decision-making. In addition, the paper has identified the fact that sustainability standards can be used to improve customer satisfaction as many important issues are addressed. Finally, the paper highlights the importance of ethical considerations when designing and implementing sustainability standards at enterprises and the need for regulatory guidance in this regard.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>The paper addresses the need for studies on how sustainability and ethics are being discussed by both the literature and companies. The paper presents some elements that can be used as possible corporate indicators for a wider implementation of sustainability and ethics objectives in enterprises.</p><!--/ Abstract__block -->","PeriodicalId":47615,"journal":{"name":"Social Responsibility Journal","volume":"204 1","pages":""},"PeriodicalIF":3.2,"publicationDate":"2023-12-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138542977","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Propounding an integrated solution ecosystem to effectuate CSR in India: an alternate framework","authors":"Soumya G. Rajan","doi":"10.1108/srj-12-2022-0529","DOIUrl":"https://doi.org/10.1108/srj-12-2022-0529","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>Corporate social responsibility (CSR) was mandated and institutionalised in India through the Companies Act (2013), a decade ago. It is critical to understand the priorities of the models used by the companies to effectuate their CSR policy. This paper aims to understand the skewing of interest towards Education and Health interventions. The paper then proposes a framework to cross-level and effectuate CSR programme implementation.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>The qualitative study conducted in-depth interviews of the stakeholders from the CSR environment. The findings are used to derive a model to effectuate CSR in India.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The findings may be divided into two sub-themes – (a) observations from the field study and (b) integrated solution ecosystem (ISE) framework. The qualitative study and the insights form the first component. The proposed framework which can enhance the efficiency of CSR practices may be found in the second sub-theme.</p><!--/ Abstract__block -->\u0000<h3>Research limitations/implications</h3>\u0000<p>Operationalisation of the proposed model, if adopted would require integrated efforts from multiple functional departments which could lead to an extended timeframe for implementation. This may eventually lead to a need to revise the model in the making. The research could also include perspectives from governmental stakeholders which is missing here.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>The emerging model can present an opportunity for corporates and policymakers to revisit the CSR structure and frameworks. It can also be used to evaluate and audit the CSR practices of companies.</p><!--/ Abstract__block -->\u0000<h3>Social implications</h3>\u0000<p>The ISE posits a bunch of actionable themes which can deliver an impactful transition from the existing approach to CSR to a more far reaching one. While the ground rules are revisited, the approach also allows a critical departure from a corporate-driven model of engagement with the community. The modifications or corrections in this model would also mean a more inclusive layering of developmental interventions. The diversity which could potentially be brought in to designing interventions can be another key impact.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This paper presents insights for some of the pivotal stakeholders of CSR in countries like India. It presents a possible model of effective and optimal utilisation of CSR spending.</p><!--/ Abstract__block -->","PeriodicalId":47615,"journal":{"name":"Social Responsibility Journal","volume":"1 12","pages":""},"PeriodicalIF":3.2,"publicationDate":"2023-11-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138512907","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}