Corporate social responsibility (CSR) practices in large manufacturing firms: a qualitative multi-case study from Ethiopia

Figures & data

Table 1. Sample wide and narrow definitions of CSR concept.

Author	Definition	Labeling
Bowen (1953)	It refers to the obligations of businessmen to pursue those policies, to make those decisions, or to follow those lines of action which are desirable in terms of the objectives and values of our society	Wide
Davis (1960)	Businessmen’s decisions and actions taken for reasons at least partially beyond the firm’s direct economic or technical interest.	Narrow
Sethi (1975)	Social responsibility implies bringing corporate behavior up to a level where it is congruent with the prevailing social norms, values, and expectations of performance.	Narrow
Davis (1973)	SR] refers to the firm’s consideration of, and response to, issues beyond the narrow economic, technical, and legal requirements of the firm.	Wide
Carroll (2015)	The social responsibility of business encompasses the economic, legal, ethical, and discretionary expectations that society has of organizations at a given point in time	Wide

Source: Adapted from the literature.

Table 2. Themes and categories of the deductive step.

Theme	Category
Community-oriented CSR	Investment in humanitarian projects
	Financial support for charities
	Support for social organizations and events
	Investment in the health of populations
	Help for NGOs and similar associations
	Assistance in case of natural and human-made disasters
Natural environment-oriented CSR	Pollution reduction
	Recycling and waste management
	Ecological quality of the products
	Protection of biodiversity
	Impact Measurement
	The nature of production technologies and renewable energies
	Awareness of firm community
Employees-oriented CSR	Employees’ well-being
	safety and health of employees
	Discrimination
	Equal employment opportunities
	Employees’ diversity
	Help in times of hardship
	Balancing Work and Life
Supplier-oriented CSR	Respecting and application of current laws.
	Respecting justice rules
	Willingness to deal with those disobedient suppliers
	Help/support suppliers
Customer-oriented CSR	the quality of goods and/or services
	Information on products and/or services
	Commitments to Promises
	Investment in innovations
	products accessibility
Shareholder-oriented CSR	financial interests of shareholders
	communication/reporting with shareholders
	Profitability
	Shareholders’ influence

Source: Authors’ own creation.

Table 3. Format for transcription and extraction sheet.

Stakeholder Issue (category)	Evidence (data)	Case Firm 1 (CF1)	Case Firm 2 (CF2)	Case Firm 3 (CF3)	Case Firm 4 (CF4)
1. Quality of goods and/or services	Interview
	Annual report (2022)
	Annual Report (2021)
2. ----------------	Interview
	Annual report (2022)
	Annual Report (2021)

Source: Authors’ own creation.

Table

Local community-oriented CSR practices	Natural Environment-oriented CSR practices	Employee-oriented CSR practices	Suppliers-oriented CSR practice	Customer-oriented CSR practice	Shareholder-oriented CSR practice
Investment in humanitarian projects Maintenance of Houses for the Poor Material Support for needy people	Pollution reduction Air pollution is claimed minimal	Employees’ well-being renewable life and health insurance	Respecting employment laws and justice rules Operational aspects rather than employment laws/justice emphasized	The quality of goods and/or services Departmentalization of quality assurance	Financial interests of shareholders Varied practices in dividend declaration
Financial support for charities Reluctance to provide financial support for charities	Recycling and waste Management Good solid waste management practices Good Liquid waste management practices	Safety and health of employees Homogeneous practices in handling safety and health Menu and Cafeteria services Good practices in Ergonomics and Health Checkup	Willingness to deal with those disobedient suppliers Unwillingness to deal with disobedient suppliers	Information on products and/or services Good Practices in providing product-related Information Good Practices in Promotional Mix	Communication/reporting with shareholders Isomorphic practices in preparing and reporting financial statements
Support for social organizations and events Monetary and material support for social events	Ecological quality of the products Some form of Implementation of environmental management systems Poor in Measuring and reporting environmental impact	Discrimination Minimal or no form of discrimination Mixed Practices related to affirmative action	Help/support provided to suppliers Good practices in supporting suppliers	Commitments to Promises Firms being Loyal to their Promises Some practices Beyond keeping promises	Profitability Progressive Profitability in recent years
Investment in the health of populations Fighting Against HIV/AIDS and COVID 19 Support for health equipment and pharmaceuticals	Protection of biodiversity Minimal impact on biodiversity	Equal Employment opportunities No concern on equal employment opportunity		Investment in innovations Customer-driven product innovations and modifications	Shareholders’ influence Influential shareholders in strategic decisions
Help for NGOs and similar associations Minimal Collaboration Work with NGOs	Impact Measurement Poor practice in self-measurement and reporting of environmental impacts	Employees’ diversity The firms being workplaces for diversified workforce		Product accessibility Problem of Product accessibility
Assistance in case of natural and human-made disasters Support and Participation in the recent war Rehabilitation works after the War	The nature of production technologies and renewable energies Firms differ in the production technologies No renewable and alternative energy	Help in times of hardship Good practices in times of hardship
	Awareness of firm community High awareness of the firm community	Balancing work and personal lives Four tactics to balance work and personal Lives.

Bowen, H. R. (1953). Social responsibilities of the Businessman. In Social Responsibilities of the Businessman. University of Iowa Press.

 Google Scholar

Davis, K. (1960). Can business afford to ignore social responsibilities ? California Management Review, 2(3), 70–76. https://doi.org/10.2307/41166246

 Web of Science ®Google Scholar

Sethi, S. P. (1975). Dimensions of corporate social performance : An analytical framework. California Management Review, 17(3), 58–64. https://doi.org/10.2307/41162149

 Web of Science ®Google Scholar

Davis, K. (1973). The case for and against business assumption of social responsibilities. Academy of Management Journal, 16(2), 312–322. https://doi.org/10.2307/255331

 Web of Science ®Google Scholar

Carroll, A. B. (2015). Corporate social responsibility: The centerpiece of competing and complementary frameworks. Organizational Dynamics, 44(2), 87–96. https://doi.org/10.1016/j.orgdyn.2015.02.002

 Web of Science ®Google Scholar

Data availability statement

Data will be made available upon request.