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Purpose: This article aims to conduct a rigorous examination of the literature surrounding Corporate Social Responsibility (CSR). Criticisms of the strategy will be articulated and substantiated through concrete examples from the business sphere. Additionally, the delineation of alternative approaches for implementing the tenets of responsible business is emphasized. Design/methodology/approach: Grounded in a critical literature review, the methodology involves investigating various forms of CSR-washing, using examples to examine different definitions and implications. Additionally, CSR reports are scrutinized to identify disparities between declarations and actual situations. Furthermore, examples for each type of CSR-washing are meticulously selected, and a guidance list is created to prevent such occurrences. Findings: Derived from the extant literature, unethical practices have been categorized and designated. Moreover, specific instances have been referenced to underscore the distinctions among various manifestations of “washing”. Social implications: The foundational literature integral to subsequent deliberations on the Corporate Social Responsibility (CSR) concept has been restricted to publications available in both English and Polish. The illustrative case studies, which highlight instances of “washing”, are gleaned from a thorough analysis of academic literature on CSR-washing, practitioner documents, and activist discourse, along with notable actions described in the media. Originality/value: This article undertakes a critical analysis of Corporate Social Responsibility (CSR) by elucidating key imperatives and delineating inequitable practices within the purview of the supply side, using a case study as an illustrative vehicle. Additionally, it endeavors to unveil alternative paradigms for responsible business conduct, thereby contributing to the discourse on the depreciation of CSR's positive standing.
EN
Purpose: This study aimed to investigate the impact of collectivism and individualism dimensions, both horizontal and vertical, on shared value actions, specifically within the realms of brand attitude, purchase intention, and social corporate engagement. Design/methodology/approach: An online survey, distributed through an external portal, was employed for data collection with a sample size of 366 participants from the USA. Subsequently, structural equation modeling (SEM) was applied to analyze the gathered data. Findings: It has been established that horizontal collectivism holds significant importance in the decision-making process regarding participation in Creating Shared Value (CSV) actions and can influence individual behaviors and additional purchase activities. Research limitations/implications: Given the study's focus on a specific demographic, extending the research to diverse cultural contexts may offer valuable insights into the generalizability of the results. Practical implications: The identified significance of horizontal collectivism in shaping decision-making processes and influencing behaviors presents practical implications for business experts seeking to enact changes in their enterprises. Recognizing the pivotal role of horizontal collectivism can guide strategic initiatives aimed at fostering shared value actions within organizations. Conversely, the insignificance of horizontal individualism highlights the need for businesses to focus on collective values and collaboration when implementing initiatives related to shared value. Originality/value: The research problem addressed in this paper is an intriguing topic for discussion in a business context, given the increasing influence of Corporate Social Responsibility (CSR) initiatives and the growing number of companies engaging in environmental and social activities. Consumers are becoming increasingly conscious during the decision-making process, and their consumption choices are becoming more sustainable and environmentally friendly. This trend will inevitably necessitate business decision-makers and producers to conduct new market analyses and, at times, redefine the goals or entire strategies of their companies, both now and in the future.
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