Assessment of Employees’ Beliefs on Sustainable Corporate Social Responsibility Disclosure: Conceptual Framework
Abstract
In recent times, concerns about the sustainability of human race and natural resources have increasingly become high-profile issues across the world. Corporate social responsibility disclosure (CSRD) is now a popular channel through which organizations can justify their impacts and highlight their performance on social and environmental responsibilities. Although prior studies have been focusing on the relationship between employee participation in corporate social responsibility (CSR) and firm or financial performance, none have actually investigated how the employee’s belief in CSR practice can promote a sustainable CSRD. Therefore, it is important to change the discourse in the study of CSRD to realize the full potential of the current global sustainable development goals agenda. Hence, one of the gaps identified in the existing studies is the necessity to investigate environmentally sensitive organizations and their styles of CSRD. Based on the highlighted research gap, this study aims to measure the extent to which employee’s beliefs in CSR practice can influence a sustainable corporate social responsibility disclosure by offering a conceptual framework that will assess employee belief on sustainable corporate social responsibility disclosure of environmentally sensitive organizations. The conceptual framework consists of some sets of propositions (hypotheses) presented to analyze the impact of employee belief on sustainable CSRD. The study propositions are based on the classified organizational variables such as cultural orientation, perceived corporate capability, company reputation, stakeholder-drivenness, and non-executive directors that play a mediating role. This gives an insight into employees' roles in effective social and environmental disclosure and promoting some degrees of transparency and accountability in the process.
Keywords: employees’ belief, sustainable corporate social responsibility disclosure, environmentally sensitive organization.
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