A comparative literature review survey of employee HIV and AIDS-related corporate social responsibility (CSR) practices in small, micro and medium enterprises (SMMEs) in Zimbabwe and South Africa
-
Author(s)Tendai MakwaraLink to ORCID Index: https://orcid.org/0000-0002-4132-7224
,
Masiwa Mutambara
,
Sihle W. Magagula-HlatjwakoLink to ORCID Index: https://orcid.org/0000-0001-9161-6043
-
DOIhttp://dx.doi.org/10.21511/ppm.17(1).2019.29
-
Article InfoVolume 17 2019, Issue #1, pp. 339-347
- Cited by
- 1274 Views
-
128 Downloads
This work is licensed under a
Creative Commons Attribution 4.0 International License
This article reviews employee HIV and AIDS-related corporate social responsibility (CSR) practices by small business in Zimbabwe and South Africa. The article aims to present a comparative snapshot of how SMMEs are responding to the epidemic as a basis for developing a CSR framework that could be implemented by SMMEs in both countries. The article applies an exploratory literature review methodology to extract data from secondary sources. Research findings show that HIV and AIDS-related CSR in Zimbabwe appear disengaged from the direct influence of corporate business, the opposite of what South African SMMEs experience. In South Africa, SMME CSR practices experience pressure from large firms. However, differences in economic status between the two countries show no effect on the CSR behaviors of SMMEs in both countries when compared with each other. In both countries, findings reveal that SMMEs hardly establish HIV and AIDS policies and therefore rely on informal CSR practices to assist employees to deal with the pandemic in the workplace. Thus, the article submits that while HIV and AIDS practices are not formalized in both countries, SMMEs fulfil their epidemic-related CSR obligations towards employees’ corresponding with their smallness. In conclusion, the study recommends an empirical examination of the research question to establish a grounded recommendation for the development of a SMMEs CSR framework that could be implemented by SMMEs in both countries.
- Keywords
-
JEL Classification (Paper profile tab)M14
-
References50
-
Tables0
-
Figures0
-
- Amaeshi, K. et al. (2016). Corporate Social Responsibility in SMEs: a shift from philanthropy to institutional works. Journal of business Ethics, 138(2), 385-400.
- AVERT (2019). HIV AND AIDS IN SOUTH AFRICA.
- Baumann-Pauly, D., Wickert, C., Spence, L., & Scherer, A. (2013). Organizing corporate social responsibility in small and large firms: Size matters. Journal of Business Ethics, 115(4), 693-705.
- Birch, D., & Moon, J. (2011). Corporate social responsibility in Asia. Journal of Corporate Citizenship, 13, 18-23.
- Bowen, P., Edwards, P., Simbayi, L., & Cattell, K. (2013). HIV/AIDS interventions by construction firms in the Western Cape, South Africa: A thematic analysis of qualitative survey data. International Journal of Construction Management, 13(4), 11-33.
- Carroll, A. (1999). Corporate social responsibility: Evolution of a definitional construct. Business & society, 38(3), 268-295.
- Carroll, A. (2009, January). A look at the future of business ethics. Athens Banner-Herald.
- Chagonda, T. (2016). The other face of the Zimbabwean crisis: The black market and dealers during Zimbabwe’s decade of economic meltdown, 2000–2008. Review of African Political Economy, 43(147), 131-141.
- Chetty, S. (2008). Social Responsibility among Small and Medium Enterprises in Kwazulu-Natal (Doctoral dissertation University of KwaZulu-Natal).
- Chevo, T., & Bhatasara, S. (2012). HIV and AIDS programmes in Zimbabwe: implications for the health system. ISRN Immunology.
- Connelly, P., & Rosen, S. (2006). Treatment for HIV/AIDS at South Africa’s largest employers: myth and reality. South African Medical Journal, 96(2), 128-133.
- Coppa, M., & Sriramesh, K. (2013). Corporate social responsibility among SMEs in Italy. Public Relations Review, 39(1), 30-39.
- Davids, A., Weihs, M., Tunzi, A., & Tassiopoulos, D. (2017). What works in HIV and AIDS and the world of work in the South African and Namibian tourism industry at selected country sites: country report: South Africa.
- Deane, K., Stevano, S., & Johnston, D. (2018). Employers’ responses to the HIV epidemic in sub‐Saharan Africa: Revisiting the evidence. Development Policy Review, 37(2), 245-259.
- Demuijnck, G., & Ngnodjom, H. (2013). Responsibility and informal CSR in formal Cameroonian SMEs. Journal of business ethics, 112(4), 653-665.
- Dickinson, D. (2004). Corporate South Africa’s response to HIV/AIDS: Why so slow? Journal of Southern African Studies, 30(3), 627-650.
- Dickinson, D. (2004, June). Medium-sized companies, many stakeholders: The sociology, psychology and political economy of HIV/AIDS responses in three manufacturing companies. Paper presented at HIV/AIDS in the Workplace Research Symposium, University of Witwatersrand (pp. 35-47).
- Douglas, R., & Sutherland, M. (2009). An organisational change model for successful HIV/AIDS workplace interventions. South African Journal of Labour Relations, 33(2), 54-74.
- Duarte, K., & Houlihan, M. (2010). A rose by any other name? Innovative CSR: From Risk Management to Value Creation.
- Enslin, L. (2007). Managing HIV/AIDS in Small and Medium Enterprises (SMEs), with the focus on South Africa: An experience by the International Finance Corporation (IFC), the private sector division of the World Bank Grou (Masters dissertation). Stellenbosch: Stellenbosch University.
- Fassin, Y. (2008). SMEs and the fallacy of formalising CSR. Business ethics: a european review, 17(4), 364-378.
- Fleshman, M. (2006). Progress in Zimbabwes HIV/AIDS battle. Africa Renewal, 19(4).
- Gellert, F., & de Graaf, F. (2012). Corporate social responsibility and aging workforces: an explorative study of corporate social responsibility implementation in small‐and medium‐sized enterprises. Business Ethics: A European Review, 21(4), 353-363.
- George, G., & Quinlan, T. (2009). ’Health management’in the private sector in the context of HIV/AIDS: progress and challenges faced by company programmes in South Africa. Sustainable Development, 17(1), 19-29.
- GIZ (2013). Shaping Corporate Social Responsibility in sub-Saharan Africa Guidance Notes from a Mapping Survey (Deutsche Gesellschaft für Internationale Zusammenarbeit).
- HIV/AIDS, S. A. B. C. O. (2004). The Economic Impact of HIV/AIDS on Business in South Africa 2003. Stellenbosch, South Africa: Bureau of Economic Research.
- International Labour Organisation and Ministry of Small and Medium Enterprises Development (2006). The impact of HIV/AIDS on the SME sector in Zimbabwe (ILO Sub-Regional Office for Southern Africa).
- International Labour Organization (2007). Helping micro and small enterprises cope with HIV/AIDS: A handbook for small business associations. Geneva: International Labour Office.
- Jamali, D., Zanhour, M., & Keshishian, T. (2009). Peculiar strengths and relational attributes of SMEs in the context of CSR. Journal of Business Ethics, 87(3), 355-377.
- Jenkins, H. (2006). Small business champions for corporate social responsibility. Journal of Business Ethics, 67(3), 241-256.
- Kaniki, T. (2003). Perceptions of Employers about HIV/AIDS in Micro and Small Enterprises Employing Women Workers A Case Study of Harare (Gender Issues Research Report Series – No. 19). Organization for Social Science Research in Eastern and Southern Africa.
- Kaseke, E. (2009). Workplace initiatives for the management of HIV/AIDS: The experience of Zimbabwe. International Journal of Social Security and Workers Compensation, 1(1), 13-19.
- Kotler, P., & Lee, N. (2005). Best of breed: When it comes to gaining a market edge while supporting a social cause,“corporate social marketing” leads the pack. Social marketing quarterly, 11(3-4), 91-103.
- Maignan, I., & Ferrell, O. (2004). Corporate social responsibility and marketing: An integrative framework. Journal of the Academy of Marketing science, 32(1), 3-19.
- Makina, D. (2010). Historical perspective on Zimbabwe’s economic performance: A tale of five lost decades. Journal of Developing Societies, 26(1), 99-123.
- Makwara, T. (2015). Employee perceptions towards outsourcing of HIV/AIDS services (Masters dissertation). Stellenbosch Stellenbosch University.
- Manuere, F. (2016). Corporate social responsibility practices in small to medium enterprises in Zimbabwe (Doctoral dissertation University of KwaZulu Natal).
- Mapungwana, P. (2014). An investigation into young women workers’ experiences of the HIV and AIDS response of small and medium sized enterprises in a semi urban area in KwaZulu-Natal. University of South Africa.
- McWilliams, A., Siegel, D., & Wright, P. (2006). Corporate social responsibility: International perspectives. SSRN.
- Rambe, P. (2018). Reconciling business social responsibility goals, activities and practices in hospitality SMMES in an emerging economy. African Journal of Business and Economic Research, 13(1), 177-218.
- Rosen, S., Feeley, F., Connelly, P., & Simon, J. (2007). The private sector and HIV/AIDS in Africa: taking stock of 6 years of applied research. Aids, 21, S41-S51.
- Roy, A., Vyas, V., & Jain, P. (2013). SMEs Motivation: Corporate Social Responsibility. SCMS Journal of Indian Management, 10(1).
- Simbayi, L. (2007). The impact of and responses to HIV/AIDS in the private security and legal services industry in South Africa.
- Small Enterprise Development Agency (2016). ANNUAL REPORT 2015/2016.
- Steenkamp, L., Von der Marwitz, J., Baasner-Weihs, F., & Pietersen, J. (2015). Should HIV and AIDS workplace programmes still be advocated in the automotive industry? SA Journal of Human Resource Managemen, 13(1), 10.
- Taghian, M., D’Souza, C., & Polonsky, M. (2015). A stakeholder approach to corporate social responsibility, reputation and business performance. Social Responsibility Journal, 11(2), 340-363.
- Tanga, P., Gutura, P., & Shava, G. (2016). Management of HIV/AIDS Programmes at the Workplace: A Case Study of Selected Organizations in Chris Hani District, Eastern Cape Province, South Africa. Journal of Human Ecology, 55(3), 227-236.
- Tustin, D. (2015). The physiognomy of SMMEs in South Africa and consequential national strategy reinforcement. The Retail and Marketing Review, 11(1), 77-91.
- Vinga, A. (2017). HIV, Aids chokes informal sector.
- Wilkins, N. (1999). HIV/AIDS and the informal sector. AIDS analysis Africa, 10(1), 7-10.
-
The relationship between corporate social responsibility and earnings management: accounting for endogeneity
Hyunjung Choi , Byungchul Choi ,
Jungyoon Byun
doi: http://dx.doi.org/10.21511/imfi.15(4).2018.06
Investment Management and Financial Innovations Volume 15, 2018 Issue #4 pp. 69-84 Views: 3867 Downloads: 426 TO CITE АНОТАЦІЯThis study examines the relationship between corporate social responsibility (CSR) and earnings management after controlling for endogeneity of CSR. Using a sample of non-financial firms listed on Korean Securities Market between 2002 and 2010, this study finds that ignoring endogeneity biases the estimated relation between CSR and earnings management. Specifically, the results show that the negative and significant relation between CSR commitment and discretionary accruals reported in the previous studies becomes insignificant. However, the negative and significant relation between CSR commitment and real activities manipulation remains significant even when the endogeneity of CSR commitment is taken into account. Therefore, this study provides evidence that proactive CSR engagement significantly affects firm’s practice of real activities manipulation, while it does not affect its practice of discretionary accruals. These results indicate that CSR commitment leads managers to be more responsible in management of operational activities than in accruals management.
-
Does board composition have an impact on CSR reporting?
Patrick Velte 
doi: http://dx.doi.org/10.21511/ppm.15(2).2017.02
Problems and Perspectives in Management Volume 15, 2017 Issue #2 pp. 19-35 Views: 3836 Downloads: 1486 TO CITE АНОТАЦІЯCorporate social responsibility (CSR) reporting plays a key role in management control, particularly in light of the increased demand for non-financial reporting after the financial crisis of 2008–2009. This literature review evaluates 47 empirical studies that concentrate on the influence of several board composition variables on the quantity and quality of CSR reporting. The author briefly introduces the research framework that underpins current empirical studies in this field. This is followed by a discussion of the main variables of board composition: (1) committees (audit and CSR committees), (2) board independence, (3) board expertise, (4) CEO duality, (5) board diversity (gender and foreign diversity), (6) board activity, and (7) board size. The author, then, summarizes the key findings, discusses the limitations of the existing research and offers useful recommendations for researchers, firm practice and regulators.
-
From the corporate social responsibility reporting to the integrated reporting: the case of Sabaf S.p.a
Problems and Perspectives in Management Volume 15, 2017 Issue #1 (cont.) pp. 150-157 Views: 2338 Downloads: 1000 TO CITE АНОТАЦІЯIn December 2013, the International Integrated Reporting Council (IIRC) published the International Integrated Reporting Framework.
The aim of the Framework is to provide the guiding principles and the content elements of an integrated report. The integrated report constitutes an evolutionary step in the corporate’s financial and non-financial communication, moving from the social responsibility reporting to the integrated reporting.
This practice is at the beginning in Europe and especially in Italy, where only a few listed companies have decided to face the multitude of challenges the integrated report implies.
Considering the relevance of such a new form of communication, the paper examines the main steps carried out by an Italian listed company moving towards the integrated report. The research has been conducted by adopting a qualitative case study approach, by focusing on Sabaf S.p.a, an Italian listed medium sized company belonging to the Star Segment. This company has been selected, because it was one of the first adopters of the integrated report among the Italian listed companies.
The study is built on data gathered through sites visits, structured interviews and company materials.
The paper examines Sabaf’s transition from the corporate social responsibility report to the integrated report, aiming at answering the following research question:
Why has Sabaf moved to integrated reporting? Which are Sabaf’s main steps towars the integrated report? How is the Sabaf’s integrated reporting process going?
The findings should be of interest to a number of parties including standard setters, firms, financial advisors, auditors and users of non-financial statements.
