In 2014, the European Union (EU) adopted the non-financial reporting Directive (2014/95/EU) making the disclosure of certain non-financial topics mandatory for large listed companies. They are required to report on policies, actions and outcomes regarding their environmental impact, social and employee matters, impact on human rights and corruption. Denmark introduced mandatory corporate social responsibility (CSR) reporting already in 2009, while Germany had no specific legislation on CSR reporting before 2017. Some authors allege that regulation positively impacts CSR reporting, while others argue that the voluntary nature of CSR reporting is essential (Romolini, Fissi, & Gori, 2014). Critics of mandatory reporting claim that non-financial reporting should develop bottom-up, as mandatory one-size-fits-all solutions are inappropriate given the differences among companies (ICC, 2015). The aim of this chapter is to evaluate the effect of legislation on reporting quality by comparing Denmark with a long tradition for mandatory reporting and Germany introducing mandatory rather recently. However, a rich body of literature exists on factors impacting CSR reporting other than legislation. These are among others: firm size, ownership structure, industrial sector and culture (Hahn & Kühnen, 2013.)The chapter applies a content analysis of 150 CSR reports from German and Danish listed companies between 2008 and 2017 from four different industrial sectors. The chapter finds that mandatory reporting improves overall report quality by lifting the quality floor, yet, without lifting the quality ceiling. Size is important as improvements in reporting are largest in small and medium-sized companies. Companies in environmentally sensitive sectors tend to disclose more relevant environmental information than companies in less sensitive sectors. Both culture and ownership structure has a moderating effect on report quality.

Recent years have witnessed a change in the corporate social responsibility (CSR) debate from questioning whether to make substantial commitments to CSR, to questions of how such a commitment should be made. Given that CSR initiatives increasingly are carried out in collaboration with non-governmental organizations (NGOs), business-NGO (Bus-NGO) partnerships are becoming an increasingly important instrument in driving forward the sustainable development agenda. The aim of this chapter is to explore motivations to partner, the value-added of Bus-NGO partnerships as well as what is enabling and impeding the realization of this value. An analytical model is developed based on contributions from partnership literature (Austin, 2000, 2007; Austin & Seitanidi, 2012a, 2012b; Seitanidi & Ryan, 2007) and the resourced-based view. This has resulted in a process model with the following three phases: (1) formation and motivation; (2) implementation and execution; and (3) outcomes and challenges. The empirical part of the chapter focuses on three specific partnerships in Kenya. Kenya is one of the most prosperous and politically stable states in Africa, with high growth rates making it an attractive launch pad for businesses to enter partnerships with NGOs. The partnerships studied were all pilots still flirting with this new form of collaboration modality and struggling themselves to clearly define the value-added. Partnerships are still experimental efforts involving a steep learning curve, and showing signs that they have to evolve further as well as innovate in order to produce the expected benefits. All three partners referred to learning as one of the most important intangibles. Business and NGOs had both different and overlapping motivations that made them propel into cross-sector alliances. The partnerships have to be configured to satisfy a variety of different motivations, resulting in complex stakeholder management. For the NGOs, it is about designing new development models, due to an instrumental need of resource enhancement and idealistic need to deliver more sustainable and efficient solutions. The analysis shows clear signs of NGOs beginning to realize the importance of classical business skills, such as management, marketing, and technical systems that companies can provide. Looking at the business, the partnership fit right into the wider strategic sustainability "umbrella" of the corporation, notably the employees are central stakeholders. It is argued that a business's approach to CSR and perception of its own responsibilities need to evolve to higher levels according to Austin's Collaboration Continuum to produce valuable synergies in a partnership with an NGO (Austin, 2000). Finally, the analysis shows a Bandwagon effect throughout the sectors, where the reason to form a partnership is because everybody else is doing it, and both NGOs and businesses do not want to miss out on potential benefits.

Abstract Most of the Fortune 500 companies address Corporate Social Responsibility (CSR) on their websites. However, CSR remains a fluffy concept difficult to implement in organization. The European Business Excellence Model has since the introduction in 1992 served as a powerful tool for integrating quality in organizations. CSR was first introduced in the model in 2002. From 2004 the European Foundation for Quality Management (EFQM) has been eager to promote the model as an effective tool for implementing CSR.. The article discusses the potentials of the model for this end and illustrates how a 2006 European Award winning company has used the model to integrate CSR. The company adapted the Business Excellence model to improve performance, stimulate innovation and consensus.

ABSTRACT This paper analyses how large Danish companies are responding to new governmental regulation which requires them to report on corporate social responsibility (CSR). The paper is based on an analysis of 142 company annual reports required by the new Danish regulation regarding CSR reporting, plus 10 interviews with first‐time reporting companies and six interviews with companies that failed to comply with the new law. It is concluded that coercive pressures from government have an impact on CSR reporting practices. Further, the analysis finds traces of mimetic isomorphism which inspires a homogenisation in CSR reporting practices. Finally, it is argued that non‐conformance with the new regulatory requirements is not solely about conscious resistance but may also be caused by, for example, lack of awareness, resource limitations, misinterpretations, and practical difficulties. Copyright © 2013 John Wiley & Sons, Ltd and ERP Environment.

In the light of globalisation and the international division of labour, the article will stress the importance of a new conception of quality management, focusing more on the social and environmental apsects of quality in global supply chains with a particular emphasis on suppliers’ perspectives. The increasing focus on corporate social responsibility, business ethics, corporate citizenship, sustainable development etc. indicates that managers have failed to see social and environmental aspects of the production as an integrated part of quality.

PurposeThis paper aims to juxtapose two separate perspectives on corporate social responsibility (CSR) in terms of their ability to explain the cognitive alignment between managers and stakeholders on what constitutes the social responsibility of the focal firm, and to explain social performance.Design/methodology/approachThe authors take two perspectives: that of stakeholder engagement, which has historically characterized the debate on CSR; and that of internal change processes required to integrate CSR in a firm's operations. The authors analyze data from 427 interviews, of which 209 were with managers and 219 with stakeholders of 19 multinational firms in eight sectors, to assess the extent of cognitive alignment between managers and stakeholders on the conceptualization of CSR for the relevant firm, to determine which of the two theoretical perspectives is connected with the degree of cognitive alignment, and to determine which of the two is connected with the perception of corporate social performance (CSP).FindingsThe data examined show no evidence that the degree of sophistication in stakeholder engagement practices is connected with either the magnitude of cognitive gaps, or the level of CSP; whereas the degree of integration in internal operations is connected with both narrower cognitive gaps and higher CSP.Originality/valueThis paper tackles for the first time the problem of measuring and explaining the gaps between managers and stakeholders about their cognitive representations of CSR. The key result of the analysis is that the standard conceptualization of CSR as a stakeholder engagement process does not suffice neither to explain the variation across firms in their managers' cognitive alignment with stakeholders, nor to explain inter‐firm variation in social performance. The strongest explanation for both alignment and performance comes from the extent to which the firm has actually invested in internal change processes aimed at integrating the principles of CSR in the operations and strategies of the firm.

Purpose The purpose of this paper is to analyse how managers in a multinational corporation (MNC) experience corporate social responsibility (CSR); the concept, the reasons for dealing with it, and its integration in everyday practices. Moreover, the paper aims to discuss how the alignment and misalignment of managerial perceptions are likely to affect corporate social performance. Design/methodology/approach The analysis is based on a case study that includes interviews with ten managers and survey data from 149 manager respondents. Findings The paper concludes that managerial perceptions of CSR are characterised by a great deal of heterogeneity. It shows that, even in an organisation with a long CSR tradition and formalised CSR policies, standards and procedures, managers hold different, and not necessarily convergent, views of CSR. Originality/value The results indicate that simple categorisations of firms' CSR activities fail to encompass the multitude of perceptions and viewpoints that actually exist in modern organisations. Moreover, the paper questions whether managerial alignment on CSR issues is a precondition for high corporate social performance.

PurposeThe purpose of this research paper is to analyze how CSR can be embedded in mainstream performance management models. It is frequently argued that corporate social responsibility (CSR) needs to shift from being a peripheral add‐on activity to become integrated in all core business functions. However, in order to do so it is important that CSR is absorbed in the mainstream management standards that are used by the majority of large companies today.Design/methodology/approachThe Danish pump manufacturer Grundfos A/S serves as a good practice example to describe how CSR can be integrated in the Business Excellence model. The analysis is primarily based on secondary information and interviews with managers and senior professionals in Grundfos A/S and Grundfos Group.FindingsThe case example illustrates how CSR can become well‐integrated in the business excellence model. However, it is argued that the instrumental view dominating the Business Excellence model may suppress alternative and more value‐based approaches to CSR.Originality/valueThe analysis is primarily based on interviews which make it difficult to conclude whether Grundfos A/S actually live CSR in the daily operating practices.

From the Inside Flap: Since the mid 1990s political and public debates about the social responsibilities of firms have gained renewed force. Although CSR seems to be a well defined concept in management literature, in its diverse applications the CSR concept loses much of its pertinence. In Managing Corporate Social Responsibility in Action, the authors focus on different aspects of managing CSR in action to capture differences between discourse and practice. By examining the question from three angles talking about CSR, doing CSR and measuring CSR they attempt to make sense of the difference between practice and reality. This volume considers ways to overcome the difficulties that arise around CSR in action.

This chapter highlights some of the potentials and pitfalls of regulation and self-regulation in relation to corporate social responsibility. It focuses on the command-and-control approach in addition to an incentive approach. Economic regulation is basically 'the pattern of government intervention in the market'. The attacks on traditional regulation and incentive schemes have generated a number of alternative trends with regard to social and environmental issues. The idea behind self-regulation is to encourage firms to voluntarily adopt policies that contribute positively to society and the environment and promote continuous improvement. The regulation of particular industries might depend on their social and environmental impacts as well as the industry's relative importance for a particular national economy. Coercive isomorphism stems from formal and informal pressures imposed by the company's stakeholders and cultural expectations in society. The tendency towards normative isomorphism is stimulated when people are recruited from the same educational institutions and professional networks.

Best practice in quality management has been addressed in a number of publications, but to date, there has been little broad empirical research within the field. This article reports on a study of quality management in 270 Danish enterprises, selected at random at the beginning of 1995. Today, most Danish enterprises work with quality explicitly, and as a result of their efforts, production errors have declined in parallel with customer complaints. However, a number of enterprises lack the capacity to measure directly the benefits realized from quality initiatives. Almost one‐half of the responding enterprises have established an independent quality department, and, correspondingly, these enterprises have derived the highest benefits from their quality efforts. An additional one‐third of the enterprises have become certified, yet these enterprises claim that it has not noticeably affected their competitive power. In general, Danish enterprises do well when it comes to discussing quality issues. In relation to measuring the benefits from their quality efforts, their performance leaves much to be desired. As Danish enterprises have a long‐standing tradition for design and quality work, the results of the survey have wide implications for other organizations faced with the challenge of quality management.