Abstract in English, Southern Sotho and Xhosa / Global poverty remains one of the significant challenges of human beings in the twenty-first century, despite the United Nation’s declaration that all people have the right to education, work, health, well-being; a healthier environment and equal opportunities. The active role of business organisations is vital and necessary to tackle this challenge. One of the mechanisms that can ensure the participation of business organisations in tackling the challenges of human beings is corporate social responsibility (CSR). Accordingly, the primary purpose of the study was to explore CSR initiatives in Ethiopia, focusing on the small and medium enterprises (SMEs) of the Tigrai Regional State. More specifically, the study aimed at assessing the perceptions SME owners and managers’ perceptions of CSR regarding their economic, legal, ethical, environmental and philanthropic responsibilities. The aim was also to investigate their CSR initiatives and to analyse the driving forces of and barriers to CSR interventions. An exploratory survey research design and a mixed method approach were followed to achieve these objectives. A probability sampling technique was applied to select the 400 sample respondents. A convenient sampling technique was applied to select 15 participants for interviews. Questionnaires, key-informant interviews and secondary documents were used as a means of data collection. Descriptive statistics such as percentages, means, and standard deviations were applied to analyse the quantitative data. The qualitative data was analysed using content analysis where items were transcribed, and emergent themes were identified. The findings of this study are that the SMEs surveyed have an appreciable level of CSR initiatives. They have care and concern towards their employees; the local community and the environment. Furthermore, the SMEs relatively protect the health and safety of their employees, protect against substance abuse and harassment of employees in the workplace; strive to provide professional training to their employees, and arrange orientation programmes, to mention but a few. SMEs have energy and water measurement systems and carry out philanthropic activities that can protect the well-being of the environment, but they are weak in recycling and energy conservation and in creating environmentally friendly new products. At community level, SMEs assist sports activities, road construction, religious organisations and local government. Furthermore, they create gainful employment opportunities. However, they give minimal attention to helping the disabled, war veterans, women, education, and similar areas. The quest for image building, keeping the well-being of the environment, ethical reasons and improving customer relations and loyalty were among the prime factors that motivated SMEs to participate in CSR initiatives. However, the concerted efforts of the enterprises’ participation in CSR activities were constrained by factors such as shortage of finance, lack of skilled and educated workforce who can implement the CSR initiatives and lack of training and information about CSR. To alleviate these constraints, thereby making SMEs the major actors in CSR initiatives, interventions by government and other stakeholders such as NGOs is essential. Furthermore, SMEs should follow a culture-oriented, ethics primary, motivated and collaborative approach rather than profit-oriented CSR. / Ubuhlwempu ehlabathini busengomnye umngeni onzima eluntwini kule nkulungwane yamashumi amabini ananye, nangona iZizwe Ezimanyeneyo zibethelela ukuba bonke abantu banelungelo lokufumana imfundo, umsebenzi, impilo, intlalontle, okusingqongileyo okunempilo namathuba alinganayo. Indima edlalwa ngamaqumrhu orhwebo ingundoqo nesidingo esibalulekileyo ekuhlaseleni lo mngeni. Enye indlela yokuqinisekisa ukuthatha inxaxheba kwamaqumrhu ezorhwebo ekulweni imingeni yoluntu kukulandela inkqubo yoXanduva Lwamaqumrhu Eluntwini, eyaziwa ngokuba yicorporate social responsibilityokanye eshunqulelwa ngokuba yiCSR. Ngoko ke injongo ephambili yolu phando yayikukuqwalasela imizamo yeCSR kwilizwe lase-Ethiopia, kugxininiswa kumashishini amancinci naphakathi (iiSME) kwiphondo eliyiTigrai Regional State. Ngokuthe gca, uphando lwalujolise ekuvavanyeni izimvo zabanini nabaphathi beeSMEngeCSR malunga noxanduva kwezoqoqosho, ezoMthetho, iinqobo zokuziphatha, ezendalo engqongileyo nezenzo zenceba. Enye injongo yayikukufumanisa ngamalinge eCSR nokuhlalutya iimeko eziphembelela nezithibaza imizamo yeCSR. Kwaqala kwenziwa uhlolo zimvo ekutshayeleleni uphando, kwalandeliswa ngomxube weendlela zophando ukuze kuphunyezwe iinjongo. Isampulu yabathathi nxaxheba abangama-400 yayingabantu abakhethwe nje kungajongwanga mpawu zithile. Kwabuya kwakhethwa isampulu yabathathi nxaxheba abali-15 kubantu ababekufuphi nabafumaneka lula ukuze kuqhutywe udliwano ndlebe nabo. Kwaqokelelwa iinkcukacha zolwazi/idatha ngokusebenzisa uluhlu lwemibuzo, udliwano ndlebe nabantu abaphambili nemibhalo eseyikade ikho ngalo mbandela. Ekuhlalutyeni idatha esekelwe kumanani kwenziwa ubalo ngokucacisa amanani anika iipesenti, imindilili neyantlukwano yezibalo ezifunyenweyo nomndilili. Idatha esekelwe kwingxoxo nokuzathuza yahlalutywa ngokuphengulula iziqulatho apho kwabhalwa ulwazi, kwaza kwachongwa imixholo ethile edulayo. Olu phando lufumanise ukuba iiSME zinamalinge eCSR ancomekayo. Zibonakalisa inkathalo kubaqeshwa bazo; kubahlali bendawo nakwindalo ezingqongileyo. Ngaphezulu, iiSME ziyazama ukuyiqaphela impilo nokhuseleko lwabaqeshwa bazo, ziyabakhusela ekusebenziseni gwenxa iziyobisi nasekuphathweni gadalala emsebenzini; zizama nokuqhuba uqeqesho olusemgangathweni kubasebenzi nokucwangcisa iinkqubo zokuqhelisa abafiki emsebenzini – le yimigudu nje embalwa eyenziwa ziiSME. Ezi SME zineenkqubo zokumeta/zokulinganisela amanzi nombane kwaye zenza imisebenzi yenceba yokukhusela indalo ezingqongileyo kodwa zibuthathaka ekusebenziseni kaninzi iimveliso, ekongeni umbane nasekwenzeni iimveliso ezintsha nezingayonakalisiyo indalo engqongileyo. Ekuhlaleni, iiSME zinceda kwezemidlalo, ekwakhiweni kweendlela, kwimibutho yezenkolo naseburhulumenteni bendawo. Ngaphezulu, zidala amathuba omsebenzi aluncedo. Noxa kunjalo, aziniki ngqwalasela yaneleyo ekuncedeni amagqala emfazwe, abafazi, ezemfundo neminye imiba eyeleleyo. Ukunxanelwa ukwakha igama elihle, ukugcina indalo engqongileyo, ukuphucula intsebenziswano nokuthembeka kwabaxumi yaba zezinye izinto ezikhuthaza ukuba iiSME zithathe inxaxheba kumalinge eCSR. Noxa kunjalo, imizamo ezinikeleyo yenkampani kwimisebenzi yeCSR yayithityazwa zizinto ezifana nokunqaba kwemali, ukungabikho koqeqesho nolwazi ngeCSR, ukunqongophala kwabasebenzi abafundileyo nabanezakhono ababenokwazi ukuqhuba imisebenzi yeCSR. Ukususa le miqobo nokwenza iiSME zibe ngabadlali abaphambili kwimigudu yeCSR, kunyanzelekile ukuba urhulumente angenelele, ngokunjalo nabanye abathathi nxaxheba abafana namaqumrhu angengowaseburhulumenteni (iiNGO). Ngaphaya koko iiSME kufuneka zilandele indlela yokusebenza ethathela ingqalelo inkcubeko, iinqobo zokuziphatha, inkuthazo nentsebenziswano ngaphezu kokwenza ingeniso yeCSR. / Tlala lefatsheng e dula e le nngwe ya diphephetso tsa bohlokwa ho batho selemo-kgolong sa bomashome a mabedi a motso o le mong, ho sa natswe phatlalatso ya mokgatlo wa Matjhaba a Kopaneng wa hore batho bohle ba na le tokelo ya thuto, mosebetsi, bophelo bo botle, boiketlo; tikoloho e phetseng hantle le menyetla e lekanang. Tshebetso e matla ya mekgatlo ya kgwebo e bohlokwa mme e ya hlokeha ho sebetsana le bothata bona. E nngwe ya ditsela tse ka netefatsang bonkakarolo ba mekgatlo ya kgwebo ho lwantsheng diphephetso tsa batho ke boikarabello ba mekgatlo setjhabeng (CSR). Kahoo, morero wa sehlooho wa phuputso e ne e le ho batlisisa matsholo a CSR Ethiopia, re tsepame hodima dikgwebo tse nyane le tse mahareng (diSME) tsa Tigrai Regional State. Ka ho toba ho feta, phuputso e reretswe ho lekanya maikutlo a beng ba diSME le maikutlo a baokamedi mabapi le CSR ka boikarabello ba bona ba moruo, molao, boitshwaro, tikoloho le boikarabello ba ho thusa ba bang. Sepheo e ne boetse e le ho batlisisa matsholo a bona a CSR le ho manonna ditshumetso le dithibelo tsa matsholo a CSR. Ho latetse moralo wa kutullo wa dipatlisiso hammoho le katamelo ya mekgwa e fapaneng ho fihlella dipheo tsena. Tekgeniki ya ho etsa sampole ya monyetla e sebedisitswe ho kgetha sehlopha sa baarabi ba 400. Tekgeniki ya ho etsa sampole e bonolo e sebedisitswe ho kgetha bankakarolo ba 15 ba diinthavu. Ho sebedisitse mathathamo a dipotso, diinthavu tsa ditsebi tsa bohlokwa le ditokomane tsa bobedi jwalo ka mokgwa wa pokeletso ya tlhahisoleseding. Dipalopalo tse hlalosang tse jwalo ka diperesente, dikakaretso, le dikgeloho tse tlwaelehileng di sebedisitswe ho manolla tlhahisoleseding ya bongata. Tlhahisoleseding ya boleng e manollotswe ka tshebediso ya manollo ya dikateng moo dintho di ileng tsa ngolwa fatshe kamora kgatiso mme hwa hlwauwa ditema tse hlahellang. Diphetho tsa phuputso ena ke hore diSME tse fupuditsweng di na le boemo bo amohelehang ba matsholo a CSR. Di hlokomela le ho tsotella bahiruwa ba tsona; setjhaba sa lehae hammoho le tikolohoh. Ho feta moo, ka kakaretso diSME di sireletsa bophelo bo botle le polokeho ya basebetsi ba tsona,di sireletsa kgahlano le tlhekefetso ya dithethefatsi le tlhekefetso ya basebetsi sebakeng sa tshebetso;di sitlalletsa ho fana ka thupelo ya seporofeshenale ho basebetsi ba tsona, le ho hlophisa mananeo a tsebiso sebakeng, ho qolla tse mmallwa feela. DiSME di na le merero ya tekanyo ya matla le metsi hape di etsa mesebetsi ya ho thusa baahi e ka sireletsang boiketlo ba tikoloho, empa dia fokola ha ho tluwa ho tshebediso hape ya dintho le poloko ya matla le ho hlahiseng dihlahiswa tse ntjha tse bolokang tikoloho. Boemong ba setjhaba, diSME di thusa ditshebetsong tsa dipapadi, kahong ya ditsela, mekgatlong ya bodumedi le ho mmuso wa lehae. Ho feta moo, di fana ka menyetla ya mesebetsi ya bohlokwa. Leha ho le jwalo, ha di shebane haholo le ho thusa ba nang le bokowa, masole a kgale, basadi, thuto, le dibaka tse jwalo ka tseo. Telekiso ya ho aha seriti, ho boloka boiketlo ba tikoloho, mabaka a boitshwaro le ho ntlafatsa maqhama a bareki le botshepehi e ne le a mang a mabaka a mantlha a kgannelang diSME ho nka karolo matsholong a CSR. Empa, maiteko a matla a dikgwebo tsena a ho nka karolo mesebetsing ya CSR a ne a thibelwa ke dintlha tse ka reng ho fokola ha tjhelete, tlhokeho ya basebetsi ba nang le tsebo le thuto ba ka kenyang matsholo a CSR tshebetsong le tlhokeho ya thupelo le lesedi mabapi le CSR. Ho hlola mathata ana, e le ho etsa diSME dibapadi tsa mantlha matsholong a CSR, ho hlokeha hore mmuso le baamehi ba bang ba jwalo ka mekgatlo ya diNGO ba kene dipakeng. Hapehape, diSME di lokela ho latela katamelo ya setso, boitshwaro, tjantjello le tshebedisano ho ena le CSR e shebaneng le phaello. / Graduate School of Business Leadership / D. B. L.

Since the mid 1990s, the momentum behind Corporate Social Responsibility (CSR) has increased. CSR has become an important issue at political, academic and business level. Already since the beginning of the last decade, commentators have suggested that CSR seems to differ between European countries and that said differences appear to be shaped by the country context. Nevertheless, in general, so far, only few empirical cross-country studies have been conducted. In addition, said studies focused mainly on the comparison between Europe as a region and the US. The latter are biased by the selection of only few specific European countries, which are regarded as a proxy for Europe as a whole. Hence, said studies deliver partially contradictory results, since they do not consider that CRS is supposed to be Non-Pan-European. Moreover, cross-country studies of international character, going beyond that regional comparison, have been rather superficial in view of CSR issues to be investigated. And finally, only recently, cross-country research in CSR has started to establish a systematic link between CSR patterns and the country specific institutional context. Also in view of the latter, the focus has been set on the comparison between countries of Anglo American/Saxon tradition and Europe, considering again some specific European countries as a proxy for the region as a whole. <p>Given that lack in the literature, the following explicit calls for empirical cross-country research of CSR in Europe have been formulated: First, to explore differences in view of CSR; and second, to find out if country specific institutional mechanisms are influential in shaping said differences. <p><p>Hence, the dissertation aims at filling this gap and to answer said calls for research by presenting a cross-country research involving two European countries, Germany and Spain. The research aims at exploring differences in view of a variety of CSR issues and at finding out if the national institutional contexts are influential in shaping said differences. <p><p>The dissertation consists of five main parts. In part one, the introductory part, the following is pointed out: motivation, main theoretical frameworks of CSR and main CSR issues in CSR literature. Moreover, a detailed overview on the research design of the three papers, which form part two, three and four, is provided. <p><p>In part two, which is composed of one paper, differences in view of CSR concepts and CSR drivers (analytical framework) between Germany and Spain are explored. The methodology applied was a questionnaire-based postal survey among the 500 largest companies in both, Germany and Spain. <p>The results of the study suggest important differences between the two countries over the analytical framework. In comparison to Spanish companies, the German ones seem to be more attached to the "sustainability" concept of CSR, whereas the Spanish companies favour to a major extent the CSR concept, formulated by the EC and the "Triple Bottom Line" concept. In view of CSR drivers, the results imply that German corporations are to a major extent than their Spanish counterparts driven by secondary stakeholders, whereas corporations in both countries seem to be equally pressured by primary stakeholders to become engaged in CSR. In addition, the findings suggest that CSR in Spain seems to be more "voluntary", whereas, in Germany, it seems to be more "regulated". The analysis of the results with regard to "expectations on positive internal" and "positive external effects" as drivers to CSR suggests a "more competitive advantage centred" approach to CSR among Spanish companies than among German ones, where the corresponding approach is "less competitive advantage centred". And finally, the findungs further suggest, that the country context seems to be influential in shaping most of said differences. <p><p>Part three, which consists of one paper, deals with CSR reporting, which is assumed to deliver insights into the institutionalization of the leading reporting guidelines in CSR, the Global Reporting Initiative (GRI) guidelines, CSR agendas and the communicated rationale behind CSR. The methodology applied was quantitative contents analysis of CSR reports. As sample served companies of the utility industry, listed in the main stock indexes in Germany and Spain. <p>The findings of the study suggest that the institutionalisation of the GRI indicators is low in the corporations investigated in both countries. But, it is especially low in German firms. With regard to CSR agendas, the focus of corporate activities appears to lie among German corporations on those attached to environmental responsibilities, whereas Spanish corporations appear to have in this regard a mixed approach, related to their economic, environmental and social responsibilities. But, in contrast to their German counterparts the economic responsibilities are more emphasized. With regard to the communicated rationale behind CSR, German corporations seem to be driven by normative reasons, the Spanish to a major extent by instrumental ones. And finally, the findings imply that the country context seems to be influential in shaping most of said differences. <p><p>In part four, which contains one paper, differences in the understanding of CG in view of its links to CSR are explored. Currently, scholars discuss the link between CG and CSR and their relational models in the theoretical literature. Hence, to explore the understanding of CG and its links to CSR ,an analytical framework was elaborated, based upon said current theoretical debate. The methodology applied was qualitative contents analysis, conducted in the framework of a web site research. The sample consisted of corporations listed in the main stock indexes in both countries. <p>The findings suggest differences between the two countries with regard to the understanding of CG and its links to CSR and the corresponding relational models. In Spain the understanding of CG seems to be to a major extent linked to the "narrow view" of CG, implied by a major focus on shareholders only in view of corporate responsibilities. In contrast, among German corporations the view appears to be "broad", including other stakeholders than exclusively shareholders in this regard. In addition, the results suggest, that the relational model favoured by German corporations consists of CSR being considered as a part of CG, whereas the Spanish companies seem to relate CG to CSR or at least consider both, CG and CSR, as complementary constituents. And finally, the findings suggest that most of the exposed differences seem to be shaped by mechanisms of the traditional national CG systems. <p><p>In the final main part, part five, the overall conclusions of the dissertation have been formulated. These can be summarized as follows. From an overall perspective the three essays contribute to fill the lack in the literature as already pointed out. They constitute an original answer to the calls for research expressed in this regard. Moreover, they contribute to increase the knowledge on differences in CSR between European countries. And furthermore, through paying attention to country specific institutional mechanisms, they enhance the understanding of said differences induced by the country context or country specificity of CSR. In addition, the three essays have raised important implications for managerial practice, public policies, international and (supra) national institutions and for further research. In view of the implications for managerial practice, the findings suggest to sensitize practitioners with regard to the country specificity of CSR and to undertake corresponding measures in e.g. corporate communication, product and market strategies, employer marketing and organizational and management development terms. With regard to the implications for public policies, international and (supra) national organizations, those with regulatory power should increasingly bear in mind to handle more carefully the outsourcing of said power to private institutions, including NGOs, which play an important role in the "oluntary" regulation of CSR. In addition, those institutions, without regulatory power, which issue e.g. voluntary guidelines, should consider the country specificity of CSR and the "one size does not fit all" problem. Concerning the implications of the findings for further research these are the following: 1) to expand the CSR issues to be investigated in cross-country studies; 2) to intensify cross-country research in Europe in view of the number of countries involved; 3) to consider longitudinal approaches in cross-country research in Europe; 4) to expand said research (1-3) also to SMEs; 5) to increase the scope of institutional mechanisms to be investigated; and 6) to intensify cross-country linguistics research in view of CG and CSR. And finally, the findings of the three essays have delivered substantial contributions to enliven the debate, at academic and practitioner level, in view of the international management of CSR in terms of complexity vs. simplicity. <p> / Doctorat en Sciences économiques et de gestion / info:eu-repo/semantics/nonPublished