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After having gained prominence in the late 20th century, corporate social responsibility (CSR) has emerged as a critical business aspect, adopted widely across the corporate landscape. Although family firms play a significant global role, research on their relationship with CSR performance remains sparse and inconclusive. This paper seeks to bridge this gap by employing the primary classification of family firms, the socioemotional wealth perspective, and its FIBER model to examine their influence on CSR performance. The focus is on Canadian public companies listed on the S&P/TSX Composite Index from 2014 to 2022. Utilizing the NBC Canadian Family Index, the findings suggest that family firms exhibit superior CSR performance compared to their non-family counterparts. Further analyses indicate that family firms with greater control and influence by family members, those named after the family, those with strong emotional ties, and first-generation family firms tend to have enhanced CSR performance. By developing a socioemotional wealth score through FIBER dimensions to classify family firms, this study underscores the association of family firms with higher CSR performance, validating the robustness of the results. [ABSTRACT FROM AUTHOR]

This paper explores the corporate social responsibility (CSR) landscape for Canadian mining transnational corporations (TNCs) in the wake of the landmark decision of the Supreme Court of Canada in Nevsun Resources Ltd v Araya, which settles, as concrete law, the right of foreign victims of transnational torts committed by Canadian TNCs to bring an action in Canadian courts. The paper acknowledges that there has been an increasing tendency by the Canadian government to create, by way of legislation, legal responsibility for some of the corporate behaviours that had been only governed by CSR initiatives. It argues that the right of action established in the Supreme Court decision adds to the introduction of legal responsibility into the realm of social responsibility, thus calling into question the continuing relevance of CSR initiatives for mining TNCs. It concludes that despite the apparent encroachment upon the social responsibility sphere by legal responsibility, CSR initiatives still hold a place of importance for mining TNCs. Canadian mining TNCs will continue to use the CSR front to gain acceptance in local communities, but may now be potentially held legally responsible through extraterritorial litigation in Canada when their activities run afoul of their own CSR creed or programme and/or violate the rights of local people in their host countries. [ABSTRACT FROM AUTHOR]

The role of corporations in societal outcomes continues to grow. Mining companies now face the expectation of not only providing economic benefits to communities, but act as a facilitator for social wellbeing and environmental stewardship. In the mining sector, this has placed renewed attention to defining corporate social responsibility and, in turn, how social license to operate is understood. These developments are particularly pertinent when mining operations affect Indigenous communities – where land use is central to livelihood. This study looks at the community engagement strategies of two mining companies in northern countries, Cameco (Canada) and Boliden (Sweden). By comparing their approaches, this paper explores the development of their practices over time and assess to what extent their corporate policy has translated into everyday practice and outcomes. The findings of demonstrate that high levels of trust are established when corporate approaches are built around transparency and collaboration – resulting in agreements that include long-term partnerships around socio-economic and environmental management. [ABSTRACT FROM AUTHOR]

This study examines the volatility risk for firms that are rated high on environmental, social, and governance (ESG) dimensions in emerging markets and developed markets outside the United States and Canada. Employing the Morgan Stanley Capital International (MSCI) ESG Leader indices, this study investigates the impact of good news and bad news on the volatility risk for the highest ESG‐rated firms through multivariate DCC‐EGARCH modeling. This study finds that the impact of a negative news shock of size 2 standard deviations is approximately 45% higher than that of a positive news shock of the same size for the case of the developed markets under interest. With respect to emerging markets, this study reports that the impact of a negative news shock of size 2 standard deviations is 41% higher than that of a positive news shock of the same size. The results provide empirical evidence in support of the hypothesis that the volatility impact of news for high ESG‐rated firms in developed markets and emerging markets is larger for bad news compared to good news, and the results are robust across time. The empirical findings underline the importance of reporting‐related disclosures of ESG initiatives, and provide seminal evidence of a slow response to news by high ESG‐rated firms in emerging markets. [ABSTRACT FROM AUTHOR]

Purpose: Analyse the presence of hate speech in society, placing special emphasis on social media. In this sense, the authors strive to build a formula to moderate this type of content, in which platforms and public institutions cooperate, from the fields of corporate social responsibility and public diplomacy, respectively. Design/methodology/approach: To this aim, it is important to focus efforts on the creation of counter-narratives; the establishment of content moderation guidelines, which are not necessarily imposed by unilateral legislation; the promotion of suitable scenarios for the involvement of civil society; transparency on the part of social media companies; and supranational cooperation that is as transnational as possible. To exemplify the implementation of initiatives against hate speech, two cases are analysed that are paradigmatic for assuming two effective approaches to the formula indicated by the authors. Findings: The authors analyse, in the case of the European Union, its "Code of conduct to counteract illegal online hate speech", which included the involvement of different social media companies. And in the case of Canada, the authors discuss the implementation of the bill to include a definition of hate speech and the establishment of specific sanctions for this in the Canadian Human Rights Act and the Canadian Penal Code. Originality/value: The case of the European Union was a way of seeking consensus with social media companies without legislation, while the case of Canada involved greater legislative and penalisation. Two ways of seeking the same goal: curbing hate speech. [ABSTRACT FROM AUTHOR]

Green supply chain management (GSCM) involves consideration of environmental impacts of all the processes involved in a typical supply chain to minimise their negative consequences. In this paper, we present a DEMATEL-based approach for investigating barriers in GSCM in Canadian context. Seven manufacturing firms from electronic goods sector are involved. The results of our study yield three main categories of barriers. These barriers are knowledge-related (lack of awareness of the environmental impacts on business, lack of training courses/consultancy/institutions to train, monitor/mentor progress specific to each industry, lack of technical expertise and difficulty in identifying environmental opportunities), commitment-related (lack of corporate social responsibility) and product design-related (complexity of design to reuse/recycle used products). The proposed study is one of the first few to be conducted in the Canadian context for green supply chain barrier analysis for electronic goods sector. Secondly, the barriers are investigated through causality and prominence relations which can help decision-makers, policy planners and managers of organisations in addressing those critical few for making green supply chain practices a success. [ABSTRACT FROM AUTHOR]

The extractives industry (mining, quarrying, oil, and gas) engages in corporate social responsibility (CSR) activities to reinforce its organizational legitimacy and enhance its public image. One such approach to CSR that is popular in the industry is through funding sport initiatives aimed at improving the lives of Indigenous peoples, known as sport for development (SFD). Through the adoption of a settler colonial studies lens, and using netnographic methods and discourse analysis, we examined how three extractives companies portray their funding of SFD in Indigenous communities in Canada and Australia on social media, and the ways in which it contributes to settler colonialism. We determined that there are two main discourses that extractive companies use: i) Extractives companies "help" and "partner" with Indigenous communities to enable Indigenous youth's access to the transformative power of sport; ii) longevity is strategically associated with such "help" and "partnership." The production of these discourses enables extractives companies to downplay their contributions to settler colonialism through land denigration and colonial authority. [ABSTRACT FROM AUTHOR]

This empirical study examines the degree to which strategic principles are reflected in the corporate social responsibility (CSR) reporting practices among Canada's largest corporations. In a two-phased approach, three time periods of corporate disclosure from 2016 to 2020 were studied. Using an organizational flowchart derived from the literature, CSR disclosures were organized according to six degrees of strategic integration. Analysis reveals a bimodal distribution of firms, with one mode representing firms with a fully integrated reporting framework, and another mode representing firms with the partial integration of strategic management principles. Inconsistent patterns of progress in reporting practices were discovered, with some firms demonstrating improved reporting practices while others stagnated or declined. Overall, a generalized improvement in strategic integration during our multi-year examination was observed. While this work has implications for corporate social responsibility theory, recommendations for CSR practitioners are also discussed. [ABSTRACT FROM AUTHOR]

The article focuses on increasing corporate accountability for human rights violations, particularly in relation to forced labor, within global supply chains. It discusses the estimated number of people enslaved worldwide, with a focus on forced labor related to the private sector. It highlights legislative actions taken by the European Union and Canada to enhance corporate accountability for human rights supply chain violations and provide remedies for adverse impacts.

Copyright of Vie et Sciences de l'Entreprise is the property of ANDESE and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This article investigates the intersection of three interrelated trends: first, the positioning of sport as a contributor to sustainable development, particularly in regard to the increasing corporatization of sport for development (SFD); second, the trend toward sustainable development in the extractives industry, as taken up within a corporate social responsibility (CSR) approach; and third, the intersection of SFD and CSR when mobilized in pursuit of sustainable development in Indigenous communities in Canada. To do so, we examined the sustainability documents of Rio Tinto, the largest mining and metals company in Canada, with a focus on its operations in the Canadian North that are near Indigenous communities. Based on our results, we argue that SFD programming and the CSR approaches of Rio Tinto promote forms of sustainable development that capitalize on broadened (and emptied) definitions of sustainability, which may ultimately contribute to greater forms of unsustainability. [ABSTRACT FROM AUTHOR]

The financial sector plays a fundamental role in Canadian society; credit unions, in particular, cater to a specific group of stakeholders not commonly served by traditional financial institutions. This research investigates the social responsiveness (CSR2) approaches implemented by credit unions during the pandemic, the type of actions implemented, the stakeholders assisted, and whether the size of credit unions may affect their responses. Data were collected from the 100 largest credit unions from nine Canadian provinces and assessed through qualitative content analysis. Results show that Canadian credit unions have implemented accommodative and proactive approaches when addressing COVID‐19, through more operational than financial actions directed to their clients and employees, and that those with larger assets implement a greater number of actions compared to credit unions with smaller assets. More importantly, results show that traditional CSR2 approaches (e.g., RDAP) do not fit unexpected crises, so novel approaches are required to face future crises and remain resilient. While we aim to contribute to the body of literature by examining how credit unions have assisted their stakeholders during the pandemic, we also, and most importantly, seek to provide material for discussing and reflecting on how organizations are prepared to face crises that will likely arise in the future. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to highlight blind spots in the discourse of corporate social responsibility (CSR) and stretch the boundaries of existent CSR frameworks within the particular context of resource extraction and with regard to the particular stakeholder group of Indigenous peoples in Canada. This context is important in light of the recommendations from the recent Truth and Reconciliation Commission (TRC), as they relate to initiatives that businesses may take towards reconciliation with Indigenous people. Design/methodology/approach: This paper brings together a disparate body of literature on CSR, Indigenous spiritual values and experiences of extractive practices on Indigenous ancestral lands. Suggestions are offered for empirical research and projects that may advance the project of reconciliation. Findings: CSR may not be an appropriate framework for reconciliation without alteration to its managerial biases and ideological assumptions. The CSR discourse needs to accommodate the "free prior and informed consent" of Indigenous peoples and their spiritual values and knowledge vis-à-vis the land for resource extractive practices to edge towards being socially responsible when they occur on Canadian ancestral territories. Originality/value: Canadian society exists in a post-TRC world, which demands that we reconcile with our past of denying Indigenous values and suppressing the cultures of Indigenous peoples from flourishing. This paper aspires to respond to the TRC's recommendation for how businesses in the resource extractive industries may engage meaningfully and authentically with Indigenous people in Canada as a step towards reconciliation. [ABSTRACT FROM AUTHOR]

Copyright of Accounting Perspectives is the property of Canadian Academic Accounting Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Hydroelectric stations are a renewable source of electricity, but social and environmental impacts have been hindering social acceptance of new projects. The hydroelectricity sector has been investing heavily in sustainability marketing and social responsibility to improve the sector perceptions among shareholders and minimize public scrutiny. This paper examines corporate social responsibility (CSR) reporting of the hydroelectric sector focusing on Canadian corporations. In addition, this paper reveals that although CSR is addressed in either the websites or environmental reports, the type of framework adopted, the completeness, and frequency of reporting is not equally implemented. Overall, financial accountability persists driving the reports attention and playing a major role in the CSR view. This work also attempts to link CSR and social impact assessment to improve sustainability reporting. Several recommendations are presented throughout the text. [ABSTRACT FROM AUTHOR]

Green IT and sustainability reporting receive considerable attention. Internal auditors are considered control experts and provide assurance that controls have been designed and are functioning properly. However, literature indicates discrepant findings in terms of internal auditors' role in sustainability activities. Based on a theoretical link between environmental regulations and internal auditors' role in sustainability activities, we examine whether internal auditors' roles in green IT differ across Australia, Canada, and the U.S. We find that internal auditors' current green IT perceptions and involvements in the three countries are essentially interchangeable, even though their regulations are significantly different. We find that their perceived roles differ across most green IT activities across industries, but their current involvement does not. Future research needs to identify whether there are cultural reasons or deeper, profound systemic reasons why internal auditors are not more proactively involved in the highly visible, rapidly growing, value-added areas of sustainability. [ABSTRACT FROM AUTHOR]

In this paper, we critically examine the ways in which the extractives industry in Canada is engaging in partnerships with Indigenous-led organizations that promote Indigenous cultural practices through leisure and cultural programmes. We examined two cases in Canada, the Northwest Territories On The Land Collaborative that partners with Dominion Diamond and Diavik Diamond Mines, and the Urban Native Youth Association, an organization that is partnering with Suncor Energy Inc. to develop a Native Youth Centre in Vancouver, British Columbia. Our findings reveal that these extractives companies are being framed as positive partners for the regeneration of Indigenous cultures in Canada, while at the same time continuing to have negative environmental and social impacts on Indigenous communities. These findings build on a growing critical consensus that corporate social responsibility practices are part of a strategy that allows corporations to gain legitimacy and access to resources whilst protecting their economic bottom line. [ABSTRACT FROM AUTHOR]

With the rise of Corporate Social Responsibility (CSR) reporting, questions have emerged regarding its true utility; CSR reports may more closely resemble marketing materials than financial statements as much of the data companies provide can be cherry picked. For example in 2011, only 20% of S&P 500 companies published CSR reports vs 85% in 2017 and 90% in 2019. Why is this relevant for communicators? Because the responsibility of producing and promoting CSR reports very often falls under the responsibility of the corporate communications team. How to avoid "CSR-washing" and all the other "washing" incidents - green-washing, blue-washing, rainbow-washing, veganwashing,...? How to focus on portraying the organization as a truly and authentic dedicated corporate citizen? In-depth interviews with 15 senior communication practitioners in Canada helped identify what are "authentic" and "responsible" communications in the CSR space: using facts and testimonials, being transparent, showing authenticity as well as demonstrate the clear alignment with the organization's purpose. [ABSTRACT FROM AUTHOR]

The message is clear: people want to work for organizations where theyfeel they are engaged and learning. Recently, the organization Benevity in Canada stated that "Today's employees are expecting a greater sense of purpose in the workplace. In fact, 83% of Millennials say they would be more loyal to their employer when they feel they can make a difference on social and environmental issues at work" Companies that engage in social and environmental stewardship also benefit from employees who are more aware and involved. Once the Corporate Social Responsibility (CSR) strategy and programs have been defined, how do you ensure your communications strategy, plan and actions are aligned and will help deliver the desired results to get employees interested and engaged? An online survey with 100 respondents in Canada demonstrated a clear shift from years ago where now current applicants research a company 's CSR information when applying to work there. And once working inside the organization, employees notice CSR initiatives and want to get involved. [ABSTRACT FROM AUTHOR]

Competitiveness demonstrates a firm's effectiveness in achieving an advantage over others. A leader's competitiveness can facilitate higher profits and growth. It can also lead to unethical and irresponsible corporate dealings. This paper suggests competitiveness can be responsible. Responsible Leadership defines two main responsible leaders (RL), integrative and instrumental. Integrators are linked to social responsibility and multiple stakeholders, while Instrumentalists are associated with competitive advantage and shareholders. Missing from extant research frameworks is how the two RLs experience competitiveness. We examined the lived experience of a group of Top 100 Leaders in Canada, finding that both RLs practiced responsible competitiveness. A more nuanced group, they shared characteristics and personal values that seemed to curb the overreach or hyper-competitiveness associated with irresponsibility. [ABSTRACT FROM AUTHOR]

While it is reported that a large part of the mining activity abroad comes from Canada, a robust regulatory framework for addressing human rights violations committed by Canadian mining companies is lacking in Canada. From Canadian and international law perspectives, this paper addresses the issue of accountability of Canadian companies who commit human rights violations while operating in foreign countries. The paper discusses reports of human rights abuses by Canadian corporations and the jurisdiction of Canadian courts in cases of alleged violations committed abroad. It analyses selected recent decisions from Canadian courts as case-studies and argues that legal reform is needed to ensure accountability of Canadian corporations operating abroad and access to civil law remedies. [ABSTRACT FROM AUTHOR]

Résumé: La relativisation de la souveraineté est à la fois au cœur de la critique du pluralisme juridique et le résultat concret de la globalisation néolibérale. Cet article propose ainsi la notion d'écosystème normatif comme milieu pour la structuration des communautés politiques. Il énonce trois hypothèses concernant la configuration de l'écosystème normatif extractif canadien : 1) des enjeux constitutionnels y sont traités par le biais de relations contractuelles entre entreprises et communautés autochtones; 2) la responsabilité sociale des entreprises y fait office de régime de véridiction; et 3) l'impératif d'efficacité y prend préséance sur les visées téléologiques en présence. Ces hypothèses configurent une gouvernementalité moralisante peu amène aux communautés politiques. Cet article propose donc de renouveler la charge critique du pluralisme juridique en insistant sur l'hétéronomie de la norme comme condition de possibilité de la liberté politique. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this paper is to determine the extent of online communication by festivals regarding their sustainability practices using Cultivation Theory as the framework to determine perceived value creation. Design/methodology/approach: A mixed method approach was utilized to achieve data triangulation through a content analysis of websites, content analysis of social media sites as well as interviews. Findings: Findings indicated that 64% of festivals did not communicate any sustainable practices through their websites and only 6% communicated via social media. The most common sustainability practices communicated were waste management and sustainable transportation, yet few festivals engaged in effective, consistent and sufficient marketing of initiatives to festivalgoers. Best practice festivals (having communicated 5.47 initiatives or more) were found to have been significantly more likely than non-best practice festivals to be music festivals and have been in operation longer. Best practice festivals were also more likely than non-best practice festivals to have sustainability engrained into their corporate philosophy via a communicated sustainable vision and mission. Interviews revealed that most festivals did not have a designated role responsible for all sustainable initiatives and the responsibility was often taken on by volunteers or festival organizers. Festival organizers that communicated sustainability initiatives efficiently, consistently, and sufficiently perceived these efforts to benefit the festivals value amongst festivalgoers and host communities. Propensity to communicate sustainability initiatives was found to have been impacted by awareness, categorization, timing, policy and funding. Research limitations/implications: While the findings are limited to the country of Canada and the extent of communication on websites and social media platforms as well as those festivals who participated, interviews helped to overcome these limitations as they gained an understanding of what was undertaken but not necessarily communicated. Practical implications: The findings generated from this study could be used as a guide for establishing a benchmark for festivals regarding sustainable communication as well as strategies for overall corporate responsibility. Content regarding sustainability at festivals is scarce, as is information on festival communication. As a result, this paper seeks to understand the sustainable initiatives that are being communicated by festivals. Originality/value: This is the first time Cultivation Theory was used within a tourism context and may be a useful tool to determine value creation. Through Cultivation Theory, festival organizers believed to have the ability to impact perceived value of the festival by implementing efficient, consistent and sufficient communication of sustainability initiatives. [ABSTRACT FROM AUTHOR]

Strategies to promote consumer financial well-being are different in Australia and Canada even though they have many similarities at the demographic, social, and economic levels. In Australia, as compared with Canada, financial literacy and bank inclusion are understood to be closely related and stakeholders, including banks, civil society, and the state, work relatively closely together to improve financial well-being of marginalized groups. This paper describes this situation, explains major factors that have shaped each country's approach, and provides examples with special reference to Indigenous financial inclusion. Bank commitment to social responsibility plays an important role in explaining the difference. The purpose of this paper is to show that Australia's strategies and models may be of use to Canada to improve general financial well-being, and as collaborative efforts are beginning to work with Indigenous Peoples in Canada to build Indigenous Person financial well-being there. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this study is twofold: first, to introduce two determinants of environmental, social and governance (ESG) disclosure transparency, namely, audit quality and public media exposure; and second, to investigate the impact of ESG transparency on firm-level investment efficiency. Design/methodology/approach: Ordinary least square (OLS) regressions are applied to explore the relationship between the two variables of interest (audit quality and public media exposure) and ESG transparency on a sample of publicly listed Canadian firms during the period 2008 to 2017. Then, an econometric model is used to investigate the association between ESG transparency and investment efficiency under two identified scenarios, under-investment and over-investment. Findings: Results show that audit quality and public media exposure are two main drivers of ESG transparency, hence, commitment to high-quality audits and exposure to high public media coverage drive firms to disclose more extensive and transparent ESG information. The authors also find a negative association between ESG transparency and firm-level investment inefficiency. Thus, ESG transparency generates influential incremental information that helps mitigate the information asymmetry between firms and stakeholders while fostering better resource allocation through investment efficiency. Originality/value: This study contributes to the corporate social responsibility (CSR) and ESG literature by identifying audit quality and public media exposure as two determinants of ESG transparency; and by noting that higher ESG transparency has a significant economic effect on capital investment decisions through higher firm-level investment efficiency. [ABSTRACT FROM AUTHOR]

The article reports on research findings of social responsibility methods within corporations in Canada and the U.S. Corporate social responsibility is being mainstreamed globally as businesses acknowledge the need for social and environmental virtues. The research investigates how the process is assimilated on a day-to-day basis within corporations. The bottom line in business has historically referred to finances, however a triple bottom line has developed which includes social and environmental issues.

In a sample of Canadian investment bank cliques from 1952 to 1990, we examined whether social similarity and cohesion reduced exits of members from these cliques; whether complementarity through differentiated roles reduced such exits; and whether inequality in structural holes increased exits. We found that complementarity and inequality were more powerful antecedents of clique exits than similarity and cohesion. Our results suggest that clique stability is a function of three social and instrumental processes: building social attraction to govern exchanges, developing complementarity to accomplish collaborative tasks, and distributing the value created by a clique among its members. [ABSTRACT FROM AUTHOR]

In this paper, we explore the sponsorship of sport for development (SFD) programs in Indigenous communities in Canada by oil, gas, and mining companies (the 'extractives industry'). While SFD programming has recently proliferated, the majority of these initiatives have been located in 'developing' countries of the global South. It is only more recently that SFD programs have gained traction in Canada, particularly in Indigenous communities. In undertaking an analysis of corporate social responsibility reports, we explore the tensions in having private companies — particularly those with poor environmental and social records — fund SFD programs in Indigenous communities. In the vein of 'green-washing', we argue that extractives companies are funding SFD programs in Indigenous communities as a form of 'redwashing' to portray themselves as good corporate citizens and as members of the communities in which they operate, while obfuscating the harmful impacts of extractive practices and histories of colonialism. [ABSTRACT FROM AUTHOR]

Abstract Despite the rising popularity of the corporate sustainability discourse in recent years, its role in the maritime industry, and in ports in particular, has been limited. Through an online survey, this study assessed the current state of corporate sustainability in ports in Canada and the US. The study ascertained the perception of port executives towards sustainability, analyzed port sustainability strategies and practices, and identified the main factors (motivations/driving factors and key challenges/barriers) influencing future adoption and implementation of corporate sustainability in ports. Results show that the majority of ports perceive sustainability as important and have adopted a number of sustainability strategies and practices, such as sustainability awareness and training programs, sustainability reporting, and sustainability initiatives and standards (e.g., Green Marine and ISO 14001 certification). Results also show that sustainability strategies have resulted in improved stakeholder relations in ports mainly with government/policy makers, customers, local communities, and industry associations. Yet, findings indicate that although corporate sustainability is regarded as important in the majority of ports, it is not fully integrated in strategic decision-making processes and operations in most ports. This study also investigated influencing factors for adoption of corporate sustainability in ports. Motivations/driving factors identified are growth, return on investment, risk management, and corporate citizenship, while main key challenges/barriers include cost associated with sustainability actions, lack of sustainability competences within the organization, limited customer interest for more sustainability services, and difficulty in implementing sustainability practices. Findings reveal that although many of the identified influencing factors for adoption and implementation of corporate sustainability in ports are similar to those identified in other studies, some are more sector specific which has allowed this study to contribute to advancing knowledge of corporate sustainability in the context of ports with novel insights. Graphical abstract Image 1 Highlights • Most ports perceive sustainability as important. • Ports adopted sustainability awareness/training programs, reporting, initiatives/standards, and improved stakeholder relations. • Motivations/driving factors are growth, return on investment, risk management, corporate citizenship. • Key challenges/barriers are costs, lack of sustainability competences, limited customer interest, difficulty in implementing changes. [ABSTRACT FROM AUTHOR]

In this paper, we analyse how similarity in Corporate Social Responsibility (CSR) disclosure mediates the relation between CSR performance and a firm's stock market valuation. For our purpose, CSR disclosure encompasses environmental and social dimensions. CSR disclosure similarity reflects an institutionalization process that favors conformity within a firm's own national industry rather than distinctiveness. We focus on three distinct institutional contexts: Canada, France and Germany. Our results show that CSR disclosure similarity has a mediating effect on the relation between CSR performance and stock market valuation, albeit higher for environmental disclosure similarity than for social disclosure similarity. Our results suggest also that it is value relevant for a firm to imitate its reference group. Finally, the imitation process appears stronger in Canada than in Germany and France, most likely an outcome of lower coercive and normative pressures in Canada. [ABSTRACT FROM AUTHOR]

Considering specific contextual differences (in laws, governance attributes, and CEO pay policies) found between the Anglo‐American and the European corporate governance models and controlling for institutional attributes, ownership structures, and firm's features characterizing the two settings, we aim to explore if there is a link between CEO pay slice (CPS) and corporate social responsibility (CSR). We follow Bebchuk et al. () to measure CPS. We consider sustainability indicators as proxy to capture CSR. Sustainability indicators are gathered from Global Reporting Initiative of sustainability standards (GRI's) report. Data cover the period 2010–2017 and consist of 1,440 U.S.–Canadian and Spanish–French firm‐year observations. American and Canadian (Spanish and French) firms are considered as to refer to the Anglo‐American (European) corporate governance model. Durbin–Wu–Hausman test is ruled to address endogeneity problem of dual variables and supports consistent null hypotheses of fixed effects model. Under the agency theory's "bright side" paradigm, univariate and multivariate cross‐country analysis supports that CPS is positively associated with firm's initiatives to engage in CSR and that sustainability is more pronounced under stronger investor protection, strict law enforcement, and higher corporate governance quality. Robustness checks reveal that (a) the deferred CPS–CSR causal effect seems higher for option‐based compensation than that for stock‐based compensation and (b) within the options (stocks) rewards, unvested options (restricted stocks) are the most effective to enhance firm's CSR practices. [ABSTRACT FROM AUTHOR]

Worldwide concern about the social and human impact of modern business activity is reflected in recent surveys of corporate social performance in three important industrial countries-Germany, France, and Canada. These studies reveal important similarities in corporate social concern, as well as sharp distinctions among them and comparisons with U.S. experience. The results help indicate trends in business and society relationships. [ABSTRACT FROM AUTHOR]

Copyright of Environmental & Social Management Journal / Revista de Gestão Social e Ambiental is the property of Environmental & Social Management Journal and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Abstract: This paper examines the relationship between the adoption of corporate social responsibility (CSR) practices and the syntactic complexity of the management's discussion and analysis (MD&A) section of the annual report. Based on stakeholder and agency perspectives, we offer an empirical test of two competing hypotheses. First, we may expect socially responsible firms to provide transparent disclosures because this reflects a firm's commitment to high ethical standards. In contrast, the agency perspective predicts that managers engage in CSR for self‐interest purposes and that CSR‐oriented firms will be more likely to attempt to mislead stakeholders about the firm's actual performance through complex narrative disclosures. Based on a sample of large firms listed on the Toronto Stock Exchange, our results show a positive association between corporate social performance and the MD&A's textual complexity. Consistent with the agency perspective, our findings suggest that managers may engage in CSR opportunistically and use complex narrative disclosures in an impression management strategy. [ABSTRACT FROM AUTHOR]

Abstract: Incidences of corporate–community conflict and human rights violation associated with the activities of Canadian extractive companies (CECs) abroad have led to debates at home about the social responsibility of CECs overseas and the role of the Canadian government in corporate social responsibility (CSR). In response to these debates, the Canadian government launched the Canadian national CSR strategy to steer the CSR agenda of CECs. This paper questions and problematizes governmental discourses within the national strategies as a basis for contributing to the debate on the role of government in CSR. We show that the Canadian national CSR strategy embodies the same neoliberal tendencies as the European governmental approach to CSR. However, while the Canadian government's approach to CSR emerged with an emphasis on self‐regulation, it has now morphed into a form of enforced self‐regulation. Hence, the Canadian government adopts both collaborative and confrontation strategies in its efforts to make self‐regulation effective. [ABSTRACT FROM AUTHOR]

Abstract: Although recent forms of neoliberalism have been associated with everyday forms of ‘investment’, this paper argues that the financial conduct of everyday populations has long been an intense site of intervention. Drawing on the history of nineteenth and twentieth‐century Canadian government savings, annuities and tax deferral programs, this paper argues that everyday financial conduct has long been a key site of experimentation and innovation in practices of the self. These programs experiment with a language and practice of investment which emphasizes everyday conduct as a space of individual responsibility attached to diverse political goals. This suggests that enterprise as a mode of self and citizenship has a diverse and longer trajectory that predates neoliberalism. By extension, this paper conclude with a case for more diversified, complicated and historically‐situated analyses of ‘neoliberalism’. [ABSTRACT FROM AUTHOR]

The article explores mineral resource development in Nunavut, Canada. Challenges facing mineral resource development in the territory include the remote locations of mines and the cold climate. Sabina Gold & Silver Corp. is developing its Back River project in southwest Nunavut, which is comprised of several gold deposits in banded iron formation. Corporate social responsibility is important for mining companies in Nunavut, which also include Auryn Resources Inc. and Peregrine Diamonds Ltd.

In the Northwest Territories (NWT), Canada, the political landscape has created opportunities for mining, oil, and gas (‘extractives’) industries to ‘replace’ some of the federal and territorial governments’ provision of social programmes. With the ‘boom’ or ‘bust’ uncertainty of the resource economy in Canada, questions arise concerning the long-term stability of extractives industry-funded provision of services, including sport for development (SFD) initiatives. In this study of SFD in the NWT, we use a Foucauldian approach to examine historical and present-day discourses to identify the conditions of possibility – that is, those conditions that have facilitated an apparent need and funding for SFD in the NWT. The format of our paper is as follows: First, we provide an overview of Foucauldian theory and our methodology, archaeology. Through an archaeological examination of discourse related to sport and the NWT, we argue that there are four conditions of possibility that have created the need for SFD in the NWT: the history of settlement, the rise of SFD, corporate social responsibility, and NWT socio-economic agreements signed at the territorial and community levels. We conclude this paper by raising important implications that these conditions may have for sport and the provision of services and social and political issues in the NWT. [ABSTRACT FROM AUTHOR]

We considered the question of how corporate social responsibility (CSR) differs between Canada and the U.S. Prior research has identified that national institutional differences exist between the two countries [Freeman and Hasnaoui, J Business Ethics 100(3):419-443, 2011], which may be associated with variations in their respective CSR practices. Matten and Moon [Acad Manag Rev 33(2):404-424, 2008] suggested that cross-national differences in firms' CSR are depicted by an implicit-explicit conceptual framework: explicit CSR practices are deliberate and more strategic than implicit CSR practices. We compared Canada and U.S. CSR and examined how CSR strategic alliances, CSR reporting, and CSR performance in the two countries correspond to implicit versus explicit CSR practices, which we link to stakeholder and signaling perspectives. We relied upon a new database, the Sustainalytics Global Platform (SGP), and we found a positive association exists between CSR strategic alliances and the number of years that firms have issued standalone CSR reports in both countries. Moreover, we found that CSR scores mediated this association in the U.S., as U.S. firms with high CSR scores typically engage in more CSR strategic alliances. In Canada, we did not find this mediating effect. Our findings suggest that U.S. firms engage in signaling activities that are more strategic and explicit than their Canadian counterparts. This paper closes with implications for practice and theory. [ABSTRACT FROM AUTHOR]

Using three samples aggregating over 1,000 working adults, we developed and tested a measure of Substantive and Symbolic Corporate Social Responsibility (CSR‐SS). The resultant 14‐item CSR‐SS scale is a reliable and parsimonious measure that is best represented by two broad and distinctive factors—substantive and symbolic attributions of CSR. Our findings provide evidence of a solid nomological network and criterion validity, supporting predictions that when employees attribute CSR as substantive, greater benefits accrue to the individual and the organisation as a whole than when CSR is attributed as symbolic. This measure contributes a valid and reliable tool toward the advancement of micro CSR research on both negative and positive consequences of organisations’ CSR proclaimed initiatives. [ABSTRACT FROM AUTHOR]

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Electronic waste or E-waste is one of the main sources of harmful toxic pollutants (polyvinyl chlorides, polychlorinated biphenyls, lead and mercury). E-waste also represents a potent source of valuable metals such as gold, silver, palladium, and copper. As such, the end-of-life management of consumed ICT goods presents a multifaceted site for scholarly research. We developed an empirical method of performance evaluation and conducted a comprehensive assessment of Canadian e-waste management practices and discourse. Although Canada has environmental regulations on e-waste, we find that some Canadian ewaste management companies espouse a discourse of corporate responsibility that is contradicted by actual practice. [ABSTRACT FROM AUTHOR]

The concept of sustainability was developed in response to stakeholder demands. One of the key mechanisms for engaging stakeholders is sustainability disclosure, often in the form of a report. Yet, how reporting is used to engage stakeholders is understudied. Using resource dependence and stakeholder theories, we investigate how companies within the same industry address different dependencies on stakeholders for economic, natural environment, and social resources and thus engage stakeholders accordingly. To achieve this objective, we conducted our research using qualitative research methods. Our findings suggest that the resource dependencies on different stakeholders lead to development of different stakeholder relationships and thus appropriate resources within the company to execute engagement strategies that are informing, responding, or involving. Our research explains why diversity exists in sustainability disclosure by studying how it is used to engage stakeholders. We find that five sustainability reporting characteristics are associated with the company's stakeholder engagement strategy: directness of communication, clarity of stakeholder identity, deliberateness of collecting feedback, broadness of stakeholder inclusiveness, and utilization of stakeholder engagement for learning. Our study develops the literature by providing insight into companies' choices of stakeholder engagement strategy thus explaining diversity in sustainability reporting based on the characteristics and relationships with specific stakeholders. [ABSTRACT FROM AUTHOR]