Search Results (9)

Social washing refers to the strategic exaggeration or misrepresentation of an organisation’s commitment to social responsibility, ethical governance, or social impact without corresponding substantive action. It typically operates through selective disclosure, symbolic initiatives, or performative communication that aligns the organisation with socially desirable values—such as equity, human rights, community development, or inclusion—while underlying practices remain unchanged, weakly evidenced, or contradictory. The concept belongs to the wider family of “washing” phenomena associated with corporate social responsibility (CSR) and environmental, social, and governance (ESG) frameworks, especially the difficult-to-measure social (“S”) pillar. By contrast, authentic accountability refers to governance and reporting practices that connect institutional commitments to verifiable social outcomes and discernible improvements in human well-being. The institutionalisation of ESG frameworks has raised expectations of corporate responsibility while also enlarging the scope for reputational manipulation. Within this setting, social washing has become relevant not only to social policy and sustainable development debates, but also to corporate governance, ESG evaluation, and cross-sector partnership practice. This entry examines how organisations construct narratives of social responsibility that do not necessarily correspond to substantive social outcomes. It also argues that such distortions matter both for welfare systems and civil-society actors and for ESG assessment, reputational signalling, and the interpretation of social performance in market settings. Full article

In 2020, the Chinese government announced the “Dual Carbon” goals, making carbon responsibility the most prominent focus within the Environmental, Social, and Governance (ESG) practices of Chinese firms. This shift creates a new type of ESG-washing, a practice involving the selective disclosure of information that portrays the firm in a favorable light, thereby leading stakeholders to overestimate its ESG performance. In this study, we define a novel type of ESG-washing behavior called “ESG carbonwashing”, in which firms disproportionately highlight their carbon responsibility initiatives while overlooking other dimensions of ESG. By adopting a strategy of excessively emphasizing their carbon-related efforts in ESG activities, these firms mislead stakeholders about their overall ESG performance. Using a sample of 59 high-carbon-emitting firms listed on the Shanghai and Shenzhen A-share markets from 2018 to 2022, we construct a systematic framework to measure the extent of ESG carbonwashing and further analyze its temporal and industry-level variations. Our key findings indicate that: (1) ESG carbonwashing has significantly increased alongside the rollout of the “Dual Carbon” policy; (2) there are significant inter-industry differences, with the steel and aviation sectors exhibiting the highest levels of ESG carbonwashing, while the building materials industry shows the lowest. This study offers valuable guidance for ESG information users in detecting and mitigating carbonwashing practices, while also providing robust empirical support for refining relevant regulatory frameworks. Full article

Although the accumulated knowledge repository of the Corporate Responsibility (CR) literature continues to expand, organizational- and institutional-level studies dominate the field. This article addresses this gap by introducing a driver-based approach to CR through the moral mapping of CR policies and theory-building case studies in the textile sector. Considering the CR notion’s diverse stakeholder involvement and cross-disciplinary nature, process tracing of diverse actors from the Industrial Revolution is conducted. A reconstituted Kantian method is employed to assess the moral responsibility of individual agents. Employing this technique, the study categorizes diverse policies and strategies based on decision-makers and the most probable ethical thought processes, or “maxims”, at the time of the decision-making. The findings identify gaps in conventional CR practices, giving rise to CSR-washed actions and irresponsible corporate behavior. To tackle these challenges, we introduce the Corporate Local Responsibility (COLOR) model. This model is based on moral mapping by integrating them into its four pillars to minimize the ethical dilemmas of various actors by engaging broader stakeholders and local communities in the decision-making process. Full article

CSR decoupling refers to the misalignment between a company’s stated CSR policies and its actual practices, resulting in issues like diminished financial performance and heightened risk. While initially explored in developed economies such as the US, recent research has shifted focus towards developing nations like China. However, a comprehensive review of CSR decoupling literature in the Chinese market remains lacking. Previous research typically examines the decoupling phenomenon at the general level of CSR, without considering the distinct impacts of its three key components: environmental, social, and governance pillars. Our study seeks to address this gap by conducting a comprehensive review of CSR decoupling covering 82 related studies, specifically analyzing its environmental, social, and governance dimensions within the context of China. Our findings offer valuable insights for both future research on CSR decoupling in China and policymaking. Firstly, there is a pressing need to prioritize investigations into means–ends decoupling, given the constraints on policy–practice decoupling imposed by stringent regulations. Secondly, the role of government policies in shaping CSR practices is pivotal. Future research could delve into the impacts of policy shocks using quasi-experimental designs. Thirdly, emerging issues like workplace safety, the executive pay gap, and gender diversity are gaining prominence in China’s CSR landscape. Lastly, the dominance of state ownership presents significant challenges to corporate governance, warranting further exploration. Full article

This paper, normative in nature and scope, addresses the perks and limits of the strategic CSR approach when confronted with current debates on the ethics of artificial intelligence, responsible artificial intelligence, and sustainable technology in business organizations. The paper summarizes the classic arguments underpinning the “business case” for the social responsibility of businesses and the main moral arguments for responsible and sustainable behavior in light of recent technological ethical challenges. Both streams are confronted with organizational ethical dilemmas arising in designing and deploying artificial intelligence, yielding tensions between social and economic goals. While recognizing the effectiveness of the business argument for responsible behavior in artificial intelligence, the paper addresses some of its main limits, particularly in light of the “digital washing” phenomenon. Exemplary cases of digital washing and corporate inconsistencies here discussed are taken from the literature on the topic and re-assessed in light of the proposed normative approach. Hence, the paper proposes to overcome some limits of the business case for CSR applied to AI, which mainly focuses on compliance and reputational risks and seeks returns in digital washing, by highlighting the normative arguments supporting a moral case for strategic CSR in AI. This work contributes to the literature on business ethics and strategic CSR at its intertwining with the ethics of AI by proposing a normative point of view on how to deploy the moral case in organizations when dealing with AI-related ethical dilemmas. It does so by critically reviewing the state-of-the-art studies on the debate, which, so far, contain different streams of research, and adding to such a body of literature what is here identified and labeled as the “human argument”. Full article

The fit between corporate social responsibility (CSR) and luxury is a debated topic and there is limited understanding regarding how the CSR initiatives of a luxury hotel are differently perceived and responded to by customers. The present study analysed the fit between CSR and luxury in China’s luxury hospitality industry by investigating customers’ CSR perceptions as well as their brand attitudes. According to the attribution of CSR motives, this study classified consumers’ four CSR perceptions, including CSR washing, corporate hypocrisy, corporate citizenship, and shared value creation. An experimental study was implemented with 400 luxury customers. It was found that when the CSR information of a hotel was disclosed by advertisements, participants reported stronger perceptions of CSR washing and corporate hypocrisy as well as weaker perceptions of corporate citizenship and shared value creation than when the CSR information was disclosed by media reports. Different CSR perceptions were found to differently influence customers’ brand attitudes. Their brand attitudes were positively influenced by the perceptions of corporate citizenship and shared value creation and were negatively influenced by the perceptions of CSR washing and corporate hypocrisy. In view of this, the present study argued that the fit between CSR and luxury in the hospitality industry is associated with whether consumers perceive CSR initiatives positively or negatively. Full article

Mandatory corporate extraterritorial responsibilities to promote environmental, social and human rights awareness and recordkeeping have been criticised as green-washing, despite the progressive intent of such attempts. This article conducts an in-depth investigation of extraterritorial responsibility through the lens of the social licence to operate (SLO), using a hybrid methodology involving doctrinal, conceptual, black letter, interdisciplinary and socio-legal sources. We aim to give an overview of decided cases referred to the Supreme Court by the Court of Appeal, in the hope of offering academic groundwork for legalising corporate extraterritorial responsibility in the context of global value chains with the participation of multinational enterprises and various stakeholders, including those in very vulnerable positions in developing or the least developed countries. Previous research on the notion of the SLO has tended to focus on one particular industry, based on the assumption that an SLO is more relevant in corporate social responsibility (CSR)-sensitive sectors. This article will change the focus and aim to answer the question of whether building and maintaining SLOs can help companies to acquire the social legitimacy to fulfil extraterritorial social responsibility. We link the goals, ideals and breadth of SLOs to those of extraterritorial responsibility in order to provide supplementary support for legislators to achieve better compliance and risk management. We conclude that the benefits of seeking an SLO are that they can help to inform progressive extraterritorial legislative attempts, promote board accountability, and mitigate environmental and social risks. Full article

The goal of the work was to describe properties of asphalt-cement concrete (ACC) with reclaimed asphalt pavement (RAP), Portland cement, sand, and rubber powder (RP), as a material to base courses of road pavements. The mixtures were designed with the RAP in the amount of 75, 80, and 85% (m/m) and chosen cement-sand-rubber (CSR) mortar. Three CSR mortars were composed with cement CEM 42.5 R in the amount 29% (m/m); washed sand 0/2 mm in the amount 29, 35, or 41%; rubber powder of granulation 0/1 mm in the amount of 18, 24, or 29% (m/m); and water in the amount 12% fulfilled w/c = 0.4. The optimum moisture content of the selected ACC with CSR mortar determined in the modified Proctor compaction test was approximately 6% and maximum dry density 2.000 g/cm³. Laboratory tests of indirect tensile strength, stiffness modulus (IT-CY and 4PB-PR), water resistance, fatigue life, and complex modulus (E*) at different temperatures were conducted and analyzed. The test results are presented, among others, in the form: the isotherm of complex modulus, Black curve, the master curve, and the Cole-Cole plot. Full article

A look into the literature on corporate social responsibility (CSR) reveals few studies focusing on the relationship between ethical concerns and corporate behavior of companies that perform tax evasion management. This study links tax management with ethics and CSR reporting. The purpose of this article is to analyze financial and social responsibility information disclosed by the five main Brazilian construction companies that are being investigated in Brazil’s Operation Car Wash (Operação Lava-Jato—in Portuguese) because of inappropriate behavior. Based on the theoretical concepts of organizational façades and organized hypocrisy, we used content-analysis methodology and lexical search approach to analyze the consistency between the practices of tax management and CSR reporting. The results reveal evidence of aggressive tax management. To meet its tax management objectives, a company usually manages and plans taxes accordingly, delaying the payment of tax debt and not reporting all tax risks, thus being fined for violations of the law. We found evidence of organized hypocrisy and organizational façades, since there are contradictions between the tax behavior of the investigated companies and their CSR and ethical discourse. Full article