Corporate Social Responsibility in Turkey: A Sectoral Analysis

Mehlika Saraç, Duygu Acar Erdur, Olcay Bektaş

Abstract


Purpose: The aim of this study is to understand CSR in Turkey based on different sectors by analyzing the content and target group of the organization’s CSR activities and tries to find out if CSR activities of companies are self-homogeneous within sectors in a developing country context, Turkey.

Design/methodology/approach: Using a sample of 50 companies listed in İstanbul Stock Exchange (BIST) Corporate Governance Index, company statements have been examined by content analysis in order to discover contents and target groups of CSR activities. Hierarchical cluster analysis conducted in terms of CSR activities.

Findings: Results show that, CSR activities of organizations which are in the same sector are not similar to each other in terms of their content and target group. Based on these results, it is possible to say that sector specific factors do not seem to be decisive on CSR activities of organizations in Turkey. In every sector, CSR activities focus on the society and students as a target group. Paralleling to this, content of the CSR activities seems to be concentrate on environment, social aid and education.

Research limitations/implications: Future studies may also take into account the influence of organizational factors such as company strategy, mission, or structure in addition to industry over the content and target group of CSR activities.

Originality/value: This study contributes to the non-US CSR literature, by assessing the CSR practices of organizations among different sectors which have different regulative, normative, and cognitive characteristics in Turkish context.

Keywords: Corporate Social Responsibility, Sectoral Analysis, Cluster Analysis.


Full Text:

PDF

References


Alakavuklar, O. N., Kılıçaslan, S., & Öztürk, E. B. (2009). Türkiye'de Hayırseverlikten Kurumsal Sosyal Sorumluluğa Geçiş: Bir Kurumsal Değişim Öyküsü”. Journal of Management Research/Yönetim Araştırmaları Dergisi, 9(2), 103-143.

Amaeshi, K. M., Adi, B. C., Ogbechie, C. & Olufemi, O. A. (2006). ‘Corporate Social Responsibility in Nigeria: Western Mimicry or Indigenous Influences?’ Journal of Corporate Citizenship, 24(winter), 83–99.

Amponsah-Tawiah K. & Dartey-Baah, K. (2016). Corporate Social Responsibility in Ghana: A Sectoral Analysis. In S. Vertigans, S.O. Idowu & R. Schmidpeter (Eds.), Corporate Social Responsibility in Sub-Saharan Africa Sustainability (pp. 189-216). London: Springer.

Ararat, M. (2005). Social Reponsibility In A State-Dependent Business System. In A. Habisch, J. Jonker, M. Wegner & R. Schmidpeter (Eds.), Corporate Social Responsibility Across Europe (pp. 247-259). Berlin: Springer.

Ararat, M., & Gocenoglu, C. (2006). Drivers For Sustainable Corporate Responsibility, Case Of Turkey. Corporate Governance. The International Journal of Business in Society, 1-31.

Balasubramanian, N. K., Kimber, D., Pussayapibul, N., & Davids, P. (2005). ‘Emerging Opportunities or Traditions Reinforced? An Analysis of the Attitudes Towards CSR, and Trends of Thinking about CSR, in India’. Journal of Corporate Citizenship, 17(spring), 79– 92.

Beattie, V., & Thomson, S. J. (2007). Lifting The Lid On The Use Of Content Analysis To Investigate Intellectual Capital Disclosures. Accounting Forum, 31(2), 129-163.

Campbell, J. L. (2007). Why Would Corporations Behave in Socially Responsible Ways? An Institutional Theory of Corporate Social Responsibility. Academy of Management Review, 32(3), 946–967.

Carroll A. B., (2016). Carroll’s pyramid of CSR: taking another Look. International Journal of Corporate Social Responsibility, 1(3). doi: 10.1186/s40991-016-0004-6

Carroll, A. B. (1991). The Pyramid Of Corporate Social Responsibility: Toward The Moral Management Of Organizational Stakeholders. Business Horizons, 34(4), 39-48.

Carroll, A. B. (1979). A Three Dimensional Conceptual Model Of Corporate Social Performance. Academy of Management Review, 4(4), 497–505.

Carroll, A.B. (1999). Corporate Social Responsibility: Evolution of A Definitional Construct. Business and Society, 38(3), 268–295.

Carroll, A.B. (1993). Business & Society, Ethics and Stakeholder Management. (2nd ed.). Mason, USA: South-Western Publishing.

Davis, K. (1960). Can Business Afford To Ignore Social Responsibilities? California Management Review, 2(3), 70–76.

Davis, K. (1973). The Case For and Against Business Assumption of Social Responsibilities. Academy of Management Journal, 1, 312-322.

Davis, K., & Blomstrom. R.L. (1971). Business, Society, and Environment: Social Power and Social Response (2nd ed.). New York: McGraw-Hill.

Dierkes, M., & R. Coppock (1978). Europe Tries the Corporate Social Report. Business and Society Review, (Spring), 21–24.

Ertuna, B., & Tükel, A. (2009). Türkiye'de KSS Uygulamaları: Geleneksel Ve Küresel Arasında. Journal of Management Research/Yonetim Arastirmalari Dergisi, 9(2), 145-172.

Frederick, W.C. (1960). The Growing Concern Over Responsibility. California Management Review, 2(4), 54–61.

Freeman, R. E. (1984). Strategic Management: A Stakeholder Approach. Boston: Pitman.

Friedman, M. (1970, September 13). The Social Responsibility Of Business Is To Increase Profits. The New York Times Magazine, pp. 32–33.

Gray, R., Kouhy, R., & Lavers, S. (1995). Corporate Social and Environmental Reporting: A Review of The Literature and A Longitudinal Study of UK Disclosure. Accounting, Auditing & Accountability Journal, 8(2), 47-77.

Habisch, A., Jonker, J., Wegner, M., & Schmidpeter, R. (2005). Corporate social responsibility across Europe. Berlin: Springer.

Hartmann, M. (2011). Corporate social responsibility in the food sector. European Review of Agricultural Economics, 38(3), 297–324.

Ho, F. N., Wang, H.-M. D., & Vitell, S. J. (2012). A global analysis of corporate social performance: the effect of cultural and geographic environment. Journal of Business Ethics, 107(4), 423–433.

Holsti, O. R. (1969). Content Analysis For The Social Sciences And Humanities Reading, MA: Addison-Wesley.

Hond, F., de Bakker, F. G., & Neergaard, P. (2007). Managing corporate social responsibility in action: Talking, doing and measuring. Aldershot, Hampshire, England: Ashgate.

Hond, F., Bakker G.A. , Neergaard, P. & Gond, J.P. (2007). Managing Corporate Social Responsibility in Action: Reconciling Rhetorical Harmony and Practical Dissonance. In Frank den Hond, Frank de Bakker, Peter Neergaard (Eds.), Managing Corporate Social Responsibility in Action: Talking, Doing and Measuring (pp. 205-226). Aldershot: Ashgate Publishing Limited.

Kuznetsov, A., Kuznetsova O. & Warren R. (2009). CSR and the legitimacy of business in transition economies: The case of Russia, Scandinavian Journal of Management, 25(1), 37–45.

Mahoney, L. S., & Thorne, L. (2005). Corporate Social Responsibility and Long-term Compensation: Evidence from Canada, Journal of Business Ethics, 57(3), 241–253.

Maignan, I., & Ralston, D. A. (2002). Corporate social responsibility in Europe and the U.S.: insights from businesses’ self-presentations. Journal of International Business Studies, 33(3), 497–514.

Matten, D., & Moon J., (2008). “Implıcıt” and “Explıcıt” CSR: A Conceptual Framework For a Comparatıve Understandıng Of Corporate Socıal Responsıbılıty. Academy of Management Review, 33(2), 404–424.

Meng-Wen W., & Chung-Hua S. (2013). Corporate social responsibility in the banking industry: Motives and financial performance. Journal of Banking & Finance, 37(9), 3529-3547.

J.Moon, & Shen X. (2010). CSR in China Research: Salience, Focus and Nature.

Journal of Business Ethics, 94(4), 613–629.

Nuhoglu, N. I., & Wan, L. (2012). Corporate Social Responsibility Disclosure In Two Rising Actors: China And Turkey. World of Accounting Science, 14(1), 87-112.

Orser, B. J., Hogarth-Scott, S., & Riding, A. L. (2000). Performance, Firm Size, and Management Problem Solving. Journal of Small Business Management, 38(4), 42-58.

Perry, P. (2012). Exploring the influence of national cultural context on CSR implementation. Journal of Fashion Marketing and Management, 16(2), 141-160.

Prado-Lorenzo, J.M., Gallego-Álvarez, I., García-Sánchez, I.M., Rodríguez-Domínguez,L. (2008). Social responsibility in Spain: Practices and motivations in firms. Management Decision, 46(8), 1247–1271.

Ringov, D., & Zollo, M. (2007). Corporate responsibility from a socio-institutional perspective: the impact of national culture on corporate social performance. Corporate Governance, 7(4), 476–485.

Schmitt, D. (2009). CSR practices across four sectors: a synthesis of the surveys. In R. Borth, & F. Wolff (Eds.), Corporate Social Responsibility in Europe: Rhetoric and Realities (pp.124-129). Cheltenham UK: Edward Elgar Publishing.

Solomon, R. (1996). The Corporation As Community, Ethics and Excellence: Cooperation and Integrity In Business, Business and Society (Ed. Barry Castro). New York: Oxford Press.

Stanwick, P. A., & Stanwick, S. D. (1998). The Relationship Between Corporate Social Performance, and Organizational Size, Financial Performance, and Environmental Performance: An Empirical Examination. Journal of Business Ethics, 17(2), 195-204.

Sweeney, L. , & Coughlan J., (2008). Do different industries report Corporate Social Responsibility differently? An investigation through the lens of stakeholder theory. Journal of Marketing Communications, 14(2), 113-124.

Tanimoto, K. (2010). Structural change in corporate society and CSR in Japan. In Kyoko Fukukawa (Ed.), Corporate social responsibility in Asia (pp. 45-66). New York: Routledge, Taylor-Francis Group.

Thanetsunthorn, N. (2015). The impact of national culture on corporate social responsibility: evidence from cross-regional comparison. Asian Journal of Business Ethics, 4(1), 35–56.

Torugsa, N.A., O’Donohue, W., & Hecker, R. (2012). Capabilities, Proactive CSR and Financial Performance in SMEs: Empirical Evidence from an Australian Manufacturing Industry Sector. Journal of Business Ethics, 109(4), 483–500.

Trotman, K., & G. Bradley (1981). Associations Between Social Responsibility Disclosure and Characteristics of Companies. Accounting, Organizations and Society, 6, 355–362.

Visser, W. (2008). Corporate Social Responsibility in Developing Countries. In A. Crane, A. McWilliams, D. Matten, J. Moon, & D. Siegel (Eds.), The Oxford handbook of corporate social responsibility (pp. 473-479). New York: Oxford University Press.

Wanderley, L.S.O., Lucian, R., Farache, F., & de Sousa Filho, J. M. (2008). CSR Information Disclosure on The Web: A Context-Based Approach Analysing The Influence of Country of Origin and Industry Sector. Journal of Business Ethics, 82(2), 369-378.

Wang, H.,Tong, L., Takeuchi, R., & George G., (2016). From the Editors, “Corporate Social Responsibility: An Overview and New Research Directions: Thematic Issue on Corporate Social Responsibility”. Academy of Management Journal, 59, 534-544.

Welford, R., Chan, C., & Man, M. (2008). Priorities for corporate social responsibility: a survey of businesses and their stakeholders. Corporate Social Responsibility and Environmental Management, 15(1), 52–62.

Yin, J. (2015). Institutional Drivers for Corporate Social Responsibility in an Emerging Economy, A Mixed-Method Study of Chinese Business Executives, Business Society. doi: 10.1177/0007650315592856.

United Nations (2008). Türkiye’ de Sosyal Sorumluluk, Değerlendirme Raporu (CSR in Turkey, Evaluation Report). Retrieved from http://kssd.org/site/dl/uploads/CSR_Report_in_Turkish.pdf, 16 July 2016.




Copyright (c) 2017 European Journal of Applied Business and Management

 

European Journal of Applied Business and Management

ISSN: 2183-5594

DOI: https://doi.org/10.58869/EJABM

Indexing:

EBSCO | CROSSREF | GOOGLE SCHOLAR | LATINDEX | DRJI | ICI JOURNALS MASTER | REDIB | MIAR