Both academic and practical attention to corporate social responsibility (CSR) has been increasing over the past few decades. Past research on CSR largely focuses on the positive side of corporate social issues management, explaining why and how firms engage in CSR activities and how such engagement influences corporate financial performance. Paying little attention to the negative side of social issues management, this research has generated little understanding as to why firms, even those with a strong record of CSR investment, commit irresponsible activities. In this study, we focus on corporate social irresponsibility (CSiR) and explore the antecedents and consequences of CSiR. From a strategic management perspective, we propose four key antecedents of CSiR, including selective management of stakeholders, technical orientation, past history, and performance pressure. We also propose that CSR moderates the negative effect of CSiR on corporate financial performance. We used an unbalanced dataset of large U.S. corporations from 1991 – 2009 to test our theory, and most of the hypotheses were supported. We discuss the implications of our findings and the contributions of this study to research on organizational misconduct, stakeholder theory and strategic management.

Problemos. Tyrimo tikslas- visapusiškai išnagrinėti ir išanalizuoti nepakaltinamumo sampratą, šio instituto nustatymo ir teisinių padarinių problematiką. Tikslas pasiektas analizuojant mokslinę literatūrą, baudžiamąsias bylas, Lietuvos Aukščiausiojo Teismo baudžiamųjų bylų nutartis. Darbe nepakaltinamumo samprata atskleista lyginant su giminingomis sąvokomis- ribotu pakaltinamumu, neveiksnumu, apsvaigimu nuo alkoholio ar kitų psichiką veikiančių medžiagų. Taip pat būtina buvo apžvelgti teismo, kurio prerogatyva nepakaltinamumo nustatymas, santykį su teisėsaugos institucijomis, teismo psichiatrijos įstaigomis. Išnagrinėjus nepakaltinamumo sampratą, buvo išanalizuoti jo sukeliami teisiniai padariniai ir praktinių pavyzdžių pagrindu nustatytos kylančios problemos. / In this diploma thesis author analyzed theoretical and practical problems in determining irresponsibility and it’s legal consequences. The purpose of this research was to investigate thoroughly and to analyze the concept of irresponsibility and the problem of determining this institution and its legal consequences. This object was achieved by analyzing science literature, criminal cases, decisions of Supreme Court criminal cases. In this thesis the concept of irresponsibility is explained comparing it to relative concepts such as diminished responsibility, incapability, alcohol or other mentally affecting stuff intoxication. It was necessary to examine court’s which prerogative is to determine irresponsibility, relation to law enforcement institutions, forensic psychiatric institutions. After examining irresponsibility concept there were analyzed its legal consequences and determined arising problems on basis of practical examples.

How companies in the apparel industry produce their products is receiving increasingly more attention, both in the society and marketplace, as well as by consumers. Despite the increasing amount of corporate scandals and corporate irresponsibility within the apparel industry, the previous research conducted within this field has mainly focused on how positive CSR affects consumers. This thesis aims to investigate how Swedish consumers’ attitude and behaviour are affected by negative CSR in the apparel industry. In order to fulfil the purpose of this thesis, a mix of quantitative and qualitative research was used to conduct an abductive study. The data was gathered through a survey posted on social media and by performing semi-structured interviews with participants consisting of Swedish consumers. The authors of this thesis have identified that Swedish consumer’s attitude is affected by negative CSR performed by apparel companies. However, the change in consumer attitude did not necessarily transfer into a change in behaviour, which generates an attitude-behaviour gap. The key barriers identified contributing to this gap are Swedish consumers’ lack of knowledge, and that they generally value personal needs and wants such as price, quality, and style greater than social responsibility.

Titel: Corporate Social Irresponsibility och Finansiell Prestation - En kvantitativ studie om relationen mellan Corporate Social Irresponsibility och finansiell prestation   Nivå: Examensarbete på Grundnivå (kandidatexamen) i ämnet företagsekonomi   Författare: Malin Månsberg   Handledare: Catherine Lions   Datum: 2018 – maj   Syfte: Många forskare har undersökt hur företags sociala ansvarstagande (CSR) påverkar den finansiella prestationen (FP). Denna studie riktar istället fokus på den negativa motsvarigheten, Corporate Social Irresponsibility (CSI), som länge varit i skuggan av de positiva effekter som CSR påstås ha på företagens lönsamhet. Studiens syfte är att undersöka om socialt oansvariga handlingar påverkar företags finansiella prestation, ur både intressentteorin och den neoklassiska teorins perspektiv. Frågeställningar som tas upp är: Är det viktigt att undvika kontroverser? Får CSI ekonomiska konsekvenser? I så fall, vilka?   Metod: Som följd av en positivistisk tradition har en hypotetisk-deduktiv ansats med kvantitativ metod baserat på sekundärdata och en tvärsnittsdesign använts för att undersöka sambandet mellan CSI och FP. Hypotesen prövas genom multivariatanalys och förväntas kunna besvara frågan om det existerar ett samband och om så, vilken riktning sambandet har.   Resultat & slutsats: Resultatet bekräftar att CSI leder till en högre finansiell prestation. Således gynnas företag som är inblandade i kontroverser på ett ekonomiskt plan. Resultatet indikerar att den neoklassiska teorin är mer användbar för att förklara relationen än vad intressentteorin är. Av det kan slutsatsen dras att omgivningen inte är benägen att ”straffa” företag som beter sig illa, eftersom resultatet indikerar att CSI leder till en högre finansiell prestation.   Examensarbetets bidrag: Resultatet utmanar den rådande trenden att undersöka CSI utifrån intressentteorin. Den positiva korrelationen bekräftar även att CSI är ett eget fenomen vars effekter inte är analoga med CSR, vilket vidgar den tidigare forskningen om socialt ansvar.   Förslag till fortsatt forskning: Studien begränsning finns främst i att CSI ofta hålls dolt. Effekten av CSI som inte uppmärksammas i media kan därför ha en annan relation till FP.   Nyckelord: Corporate Social Irresponsibility (CSI), Financial Performance (FP), Intressentteorin, Neoklassisk teori

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AN ABSTRACT OF THE DISSERTATION OF VERNON SWEETIN, for the Doctor of Philosophy degree, DEPARTMENT OF MARKETING, COLLEGE OF BUSINESS ADMINISTRATION, presented on June 23, 2010, at Southern Illinois University at Carbondale. TITLE: WILLINGNESS TO REWARD OR PUNISH BRANDS AS MODERATORS FOR THE BRAND PERSONALITY DIMENSION OF SOCIAL RESPONSIBILITY MAJOR PROFESSOR: Dr. John H. Summey Social responsibility has received empirical support for its addition to the Brand Personality construct. The objectives of this study were first, to compare and contrast attitudinal reactions to varying descriptions of Social Responsibility as a Brand Personality dimension and second, to examine the data for possible moderation effects with the consumers' Willingness to Reward construct and the Willingness to Punish construct, with the latter as a proposed new construct for how consumers' respond to the Brand Dimension, Social Responsibility. The study tested 4 forms of social responsibility in a between-subjects factorial design. The study found that the subjects in the socially responsible condition had a difference in the Willingness to Reward construct when compared to the subjects in the socially irresponsible condition and the control condition. The study's support for the existence of the new moderator Willingness to Punish was found coupled with confirmatory support for Willingness to Reward as a moderator.

Given the increasingly complex nature of contemporary companies, the risk of corporate social irresponsibility (CSI) behaviours is increasing; it is important for organisations to prevent incidences of CSI to maintain competitive advantage. This study investigates the impact of CSI behaviour on both corporate image and consumer buying behaviour.    Adopting a quantitative research approach, 241 valid questionnaires using the Luckin Coffee financial fraud case as primary data were collected and analysed using SPSS to determine the effects of CSI on corporate image and consumer buying behaviour, along with the role of consumers’ genders and educational- and income levels in terms of the influence of CSI on corporate image.    The findings show that CSI has a negative effect on both corporate image and consumer buying behaviour, and corporate image partially mediates the process by which CSI influences consumer buying behaviour. Gender, educational- and income levels all play a moderating role in the process of CSI influencing corporate image. This thesis complements the research dimension on CSI’s effects on consumer buying behaviour, filling the research gap on CSI in the field of corporate social responsibility (CSR), and provides relevant insights in order to encourage companies to avoid CSI and thus achieve sustainable development.

In this dissertation, including three papers, I examine the business case for corporate social responsibility (CSR) in the hospitality industry. The first paper provides a systematic review of the business case for CSR based on 170 articles published in leading hospitality journals. The review paper serves as a literature review of this dissertation, leading to the second and third papers. In the second paper, I examine CSR as a strategic tool to offset corporate social irresponsibility (CSiR) in the hospitality industry. Findings indicate sector differences within the hospitality industry. The third paper examines corporate philanthropy, focusing on the notion of strategic philanthropy. Results indicate the predominance of strategic philanthropy especially in hospitality companies, compared to companies in other industries. Findings of the dissertation as a whole suggest the need for hospitality-specific business case for CSR. In practical terms, this dissertation provides better informed decisions for hospitality mangers in terms of using CSR as a corporate strategy to achieve competitive advantages in the highly competitive industry. / PHD / This dissertation examines corporate social responsibility (CSR), specifically, why hospitality companies engage in CSR and how they can achieve social and financial performance at the same time. The first paper reviews the relevant literature. And based on the findings and gaps in the extant literature, I conducted the 2nd and 3rd studies. In the 2nd paper, I examine whether hospitality companies do something good in response to something bad (to society). Findings indicate that hospitality companies do good to offset their wrong doing. However, it appears to be less salient in casinos and fast-food restaurants, which are controversial with the possible harms of operating their businesses to society. The 3rd paper examines corporate philanthropy, which can be considered as altruistic activities to help people in need. Arguably due to lack of resources in hospitality companies, corporate philanthropy in the industry seems to be used as a marketing-tool, increasing firm sales.

Syfte: Intresset för företags sociala ansvarstagande har ökat markant sedan millennieskiftet och har sedan dess varit föremål för en intensiv debatt bland forskare, intressenter och företag. Det existerar en mängd forskning som undersöker förhållandet mellan företags sociala ansvarstagande (CSR) och finansiella prestation, medan företags sociala oansvarstagande (CSI) är ett i stort sett outforskat område. Samtidigt finns bevis för att intressenter och investerare tenderar att reagera starkare på negativ information kontra positiv information, där frågor som rör ESG-betygets sociala dimension är extra utmärkande. Syftet med denna studie är därför att undersöka förhållandet mellan sociala kontroverser och företags marknadsvärde.    Metod: Studien utgår från en positivistisk forskningsfilosofi, där en hypotetisk-deduktiv ansats med kvantitativ metod brukats. En longitudinell design har genomförts på 1152 företag över en tioårsperiod. Studien bygger på sekundärdata hämtat från Refintiv Eikon, vilken har analyserats med hjälp av statistikprogrammet SPSS.   Resultat & slutsats: Studiens resultat ger bevis för att sociala kontroverser leder till ett högre marknadsvärde, där synlighet har en modererande effekt på sambandet. Därmed gynnas högt synliga företag som är inblandade i sociala kontroverser, där den ökade uppmärksamheten som kontroverserna ger upphov till leder till ökad kännedom om företagets tidigare CSR- arbete vilket gynnar marknadsvärdet.   Examensarbetets bidrag: Genom studiens empiriska bevis bidrar denna uppsats till en ökad förståelse för effekterna av CSR-relaterade problem på marknadsvärdet, vilket givit såväl ett praktiskt som teoretiskt bidrag.    Förslag till fortsatt forskning: Ett förslag till vidare forskning är att studera sambandet mellan marknadsvärdet och dimensionen bolagsstyrning respektive miljödimensionen. Ytterligare något som skulle vara intressant att undersöka är vilken påverkan sociala kontroverser har på marknadsvärdet under en annan tidsperiod, exempelvis flera år efter att kontroversen uppdagats. / Aim: Interest in corporate social responsibility has increased significantly since the turn of the millennium and has since been the subject of intense debate among researchers, stakeholders and companies. There are numerous studies that examine the relation between Corporate Social Responsibility (CSR) and financial performance, while corporations’ lack of social responsibility is a largely unexplored area. Although this area remains unexplored, there is evidence that stakeholders and investors tend to react more strongly to negative information versus positive information, especially regarding questions concerning the social dimension of the ESG rating. The purpose of this study is therefore to examine the relationship between social controversies and companies' market value   Method: The study is based on a positivist research philosophy, where a hypothetical-deductive approach with a quantitative method has been used. A longitudinal model design has been implemented at 1152 companies over a ten year period. The study is based on data of secondary art collected from Refintiv Eikon. Thereafter, this data has been analyzed using the statistics program SPSS.   Result & Conclusion: The results of the study provide evidence that social controversies lead to a higher market value, where visibility has a governing effect on the relationship. This benefits companies with higher visibility that are involved in social controversies. The increased attention that the controversies give rise to, leads to increased knowledge of the companies’ previous CSR work, which benefit market value.   Contribution of the thesis: Through the empirical evidence of the study, the thesis contributes to an increased understanding of the effects of CSR-related problems on the market value. This results in a practical and theoretical contribution.   Suggestions for future research: Further research within the area that examines the relationship between the market value and the corporate governance dimension and the environmental dimension would be beneficial. Another aspect that would be interesting to investigate is the impact of social controversy on the market value during another period of time, for example several years after the controversy was discovered.

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