Publications Database

Welcome to the new Schulich Peer-Reviewed Publication Database!

The database is currently in beta-testing and will be updated with more features as time goes on. In the meantime, stakeholders are free to explore our faculty’s numerous works. The left-hand panel affords the ability to search by the following:

  • Faculty Member’s Name;
  • Area of Expertise;
  • Whether the Publication is Open-Access (free for public download);
  • Journal Name; and
  • Date Range.

At present, the database covers publications from 2012 to 2020, but will extend further back in the future. In addition to listing publications, the database includes two types of impact metrics: Altmetrics and Plum. The database will be updated annually with most recent publications from our faculty.

If you have any questions or input, please don’t hesitate to get in touch.

 

Search Results

Cho, C.H., Krasodomska, J., Ratliff-Miller, P. and Godawska, J. (2021). "Internationalization and CSR Reporting: Evidence from U.S. Companies and their Polish", Meditari Accountancy Research, 29(7), 135-162.

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Abstract

Purpose

This study examines the internationalization effects of corporate social responsibility (CSR) reporting, specifically aiming to identify and compare the CSR reporting practices of large US multi-national corporations (MNCs) and their Polish subsidiaries.

Design/methodology/approach

Based on content analysis and using a disclosure index, the authors examined the CSR information posted on, or linked to, the corporate websites of a sample of 60 US-based MNCs and their subsidiaries operating in Poland.

Findings

The findings indicate that US companies, despite operating in a less regulated environment, had more extensive disclosure than their Polish subsidiaries and covered more CSR-related topics. CSR disclosures within the US subsample were analogous in volume and detail. By contrast, only about half of Polish companies provided CSR disclosures, which were more diverse in volume and in the types of activities disclosed. The authors did not find a significant positive correlation between the CSR disclosures of the two subsamples.

Originality/value

The study contributes to the literature on internationalization processes and sustainability practices. It provides insights into the CSR reporting of companies located in Central and Eastern European countries. The findings also have implications for policymakers in incentivizing the enhancement of the reporting disclosure practices of companies.

Boodoo, M., Henriques, I. and Husted, B. (2021). "Putting the “Love of Humanity” Back in Corporate Philanthropy: The Case of Health Grants by Corporate Foundations", Journal of Business Ethics.

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Abstract With the growing call for private sector actors to address global challenges, it is necessary to first assess whether regions with the greatest needs are accessing corporate philanthropy. In this paper, we ask whether corporate philanthropy is reaching those with the greatest health-care needs. Drawing on economic geography and corporate homophily, we argue that corporate philanthropy tends to exacerbate health inequality as grants are destined for counties with fewer health problems. We test and find support for this hypothesis using data on health grants made by US corporate foundations and county-level health data. Our results that corporate health grants are less likely to go to counties which have a lower proportion of medical service providers and insured citizens suggest that corporate foundations are unwittingly complicit in worsening the resource gap between small, poor, rural counties and large, wealthy, urban counties. From an ethical perspective, we provide some guidance as to how this may be corrected.

Matten, D. and Moon, J. (2020). "The Meaning and Dynamics of Corporate Social Responsibility, Academy of Management Review", Academy of Management Review, 45(1), 7-28.

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Abstract We reflect on our 2008 article, "'Implicit' and 'Explicit' CSR: A Conceptual Framework for a Comparative Understanding of Corporate Social Responsibility," first recalling its origins. We contextualize this reflection piece with a stylized interpretation of CSR "then" (the turn of the twenty-first century) and "now" (2019). We then focus on two themes: CSR's meaning and its dynamics. Regarding the meaning of CSR, we indicate the advantages of our capacious CSR definition and elaborate on the underlying theorization of our CSR framework regarding corporations' need for legitimacy with their core stakeholders, societies they operate in, and regulators they are subject to. We propose that the configuration of these legitimacy relationships informs the nature and balance of implicit and explicit CSR. Turning to CSR dynamics, we build on research on the hybridization of implicit and explicit CSR and explore two underlying phenomena—explicitization and implicitization of CSR. We conceptualize explicitization as the process by which norms and rules associated with implicit CSR are adopted in explicit CSR policies, practices, and strategies. We conceptualize implicitization of CSR as the process by which norms and rules of business responsibility are informed by what were hitherto explicit CSR policies, practices, and strategies of corporations, and are built into general obligations of business.

Cho, C.H. (2020). "CSR Accounting ‘New Wave’ Researchers: ‘Step Up to The Plate’… Or ‘Stay Out of The Game’.", Accounting and Management Information Systems, 19(4), 626-650.

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Abstract Recent discussions at accounting conferences and workshops suggest that academics are ‘deeply divided’ on the role and purpose of corporate social responsibility (CSR) accounting. This ‘rift’ has been created by moves from mainstream accounting researchers to contribute to a body of evidence that is almost 50 years old without—many believe—being cognizant, or even respectful, of the work that has gone before. The existing work by CSR accounting scholars puts sustainability of the planet at its core, rejecting narrow or instrumental approaches to the fundamental issues; in contrast, more recent ‘capital market-based’ work takes investor-centric, or market-driven approaches to ‘sustainability’ and CSR. While there are calls for greater understanding of, and empathy for, each other’s views and perspectives, this essay identifies some particular pain-points, and calls for new wave researchers—those who recently ‘(re)discovered’ CSR accounting research—to ‘step up (to their plate)’ or simply ‘stay in their own lane (or, out of the game)’.

Dietrich, S., Gomez, L., Lin, Y., Ngoh, Z. and Saxton, G. (2019). "Do CSR Messages Resonate? Examining Public Reactions to Firms’ CSR Efforts on Social Media", Journal of Business Ethics, 155(2), 359-377.

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Abstract We posit a key goal of firms’ corporate social responsibility (CSR) efforts is to influence reputation through carefully crafted communicative practices. This trend has accelerated with the rise of social media such as Twitter and Facebook, which are essentially public message networks that organizations are leveraging to engage with concerned audiences. Given the large number of messages sent on these sites, only some will be effective and achieve broad public resonance. Building on signaling theory, this paper asks whether and how messages conveying CSR-related topics resonate with the public and, if so, which CSR topics and signal qualities are most effective. We test our hypotheses using data on public reactions to Fortune 500 companies’ CSR-focused Twitter feeds, using the retweeting (sharing) of firms’ messages as a proxy for public resonance. We find resonance is positively associated with messages that convey CSR topics such as the environment or education, those that make the topic explicit through use of hashtags, and those that tap into existing social movement discussions.

Chung, J. and Cho, C.H. (2018). "Current Trends within Social and Environmental Accounting Research: A Literature Review", Accounting Perspectives, 17(2), 207-239.

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Abstract Given the recent rise in the evolution and maturity of social and environmental accounting (SEA) research and scholarship, we provide a literature review of the current trends within this area in a concise and harmonized manner for a wider audience in academia and practice. More specifically, we visit the current state of scholarly work, which can be useful in facilitating future research questions and further development of SEA research associated with relations between corporate social performance (CSP), corporate social disclosure (CSD), and corporate financial performance (CFP). Our goal is to offer insights to the current state of SEA research that is informative to both novice and expert SEA scholars, with the hope to promote and stimulate further advancement of research in this particular area. Drawing knowledge from relevant disciplines such as accounting, management, finance, and economics, this article visits the current trends within SEA research in terms of definition, research topics, theoretical viewpoints, methodological approaches, as well as suggestions for future research.

Sun, W., Zhao, C., Wang, Y. and Cho, C.H. (2018). "Corporate Social Responsibility Disclosure and Catering to Investor Sentiment in China", Management Decision, 56(9), 1917-1935.

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Abstract Purpose The purpose of the paper is to examine the impact of investor sentiment on managers’ decisions to provide CSR disclosures. The core issue focuses on whether, why and how managers adjust their approach to CSR disclosure to cater to the investor sentiment. Design/methodology/approach On the basis of 13,488 observations of A-share listed companies, the authors examine the impacts of investor sentiment on CSR disclosure, which is measured separately by the propensity to issue a standalone CSR report and the quality of CSR reports. Furthermore, the authors examine the moderating role of institutional factors in China. Findings The authors find that during low-sentiment periods, managers are more likely to issue a standalone CSR report and the quality of CSR reports is higher, and vice versa. Additionally, the authors find that the negative correlations between CSR disclosure and investor sentiment are stronger in state-owned enterprises. Research limitations/implications First, the measurement of investor sentiment reflects only a part of characteristics of investor sentiment. Second, the authors pay less attention to the specific items of a CSR report. Originality/value The study contributes to the literature on CSR disclosure and investor sentiment by combining the two fields together. Furthermore, the study deepens the understanding of the institutional context in China and contributes to research on the predictors of CSR disclosure.

Crane, A., Henriques, I. and Husted, B. (2018). "Quants & Poets: Advancing Methods and Methodologies in Business & Society Research", Business & Society, 57(1), 3-25.

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Abstract Business and society research has increasingly moved from the margins to the mainstream. Although this progression has benefited from advances in empirical research, the field continues to suffer from considerable methodological challenges that hamper its development. In this introductory article to the special issue, we review how far our field has come in advancing methods and methodologies in business and society research. We also highlight the methods and methodologies covered by the contributors to this special issue and how they help address key shortcomings in our field. Finally, we suggest some promising research methodologies that can address important business and society research challenges going forward.