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สุทธิปริทัศน์ ปีท่ 31 ฉบับที่ 98 เมษายน - มิถุนายน 2560 245 REFLECTIONS ON THE CONCEPT OF CORPORATE SOCIAL RESPONSIBILITY, CONFUCIAN CULTURE AND CHINESE CORPORATE SOCIAL RESPONSIBILITY: IS CONFUCIAN CORPORATE SOCIAL RESPONSIBILITY (CCSR) A REALITY OR A MYTH? Joe Bulmer* * Lecturer, International Program, College of Innovative Business and Accountancy, Dhurakij Pundit University * Email: [email protected]

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สุทธิปริทัศน์ ปีที่31ฉบับที่98เมษายน-มิถุนายน2560 245

REFLECTIONS ON THE CONCEPT OF CORPORATE SOCIAL RESPONSIBILITY, CONFUCIAN CULTURE AND CH I NESE CORPORATE SOC I A L RESPONSIBILITY: IS CONFUCIAN CORPORATE SOCIAL RESPONSIBILITY (CCSR) A REALITY OR A MYTH?

Joe Bulmer*

* Lecturer, International Program, College of Innovative Business and Accountancy, Dhurakij Pundit University* Email: [email protected]

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Abstract

Definitions of Corporate Social Responsibility (CSR) have mainly originated from a“Westerncentric”evidence-based,philosophicalapproach.ThispaperendeavourstobridgethegapinacademicliteraturetoenhancethedebateonEastern“centric”CSR.Thereis,therefore,aneedtocompareandcontrastthenotionofCSRintermsofitsdifferences,motivationsandcharacteristicsandtoseewhetherthepracticeofCSRdifferstheoreticallyandphilosophicallydependingonthecultureandvaluesexperiencedinaparticularpartoftheworld.ThefindingsofthisstudyaddtoEasternacademicdiscourseinwhichtraditionalConfucianCultureliesattheheartofmodernEasternCSRpractice.TheEast,particularlyChina,doesnothavetofollowperceivedWesternethicalCSRpracticebutcanembraceethicalvirtuessuitedtoitsownculturalrootsandancient traditions.Thisworkhopestoencouragediscussion intothepossible linksbetweenthevalueofConfucianCultureandthevalueswithinCSR.

Keywords:Confucius,CorporateSocialResponsibility,Ethics,Society,West,East,China

บทคัดย่อ

ค�านยิามของความรบัผดิชอบต่อสงัคมหรอืCorporateSocialResponsibility(CSR)มหีลักฐานต้นก�าเนิดจากการใช้ปรัชญาของโลกตะวันตกเป็นศูนย์กลาง(WesterncentricCSR)บทความนี้กล่าวถึงการเช่ือมต่อบทความทางวิชาการเพ่ือกระตุ้นการอภิปรายด้านความรับผิดชอบต่อสังคมในบริบทของการใช้ปรัชญาของโลกตะวันออกเป็นศูนย์ (EasterncentricCSR)ทั้งนี้ได้มีการเปรียบเทียบข้อเหมือนและข้อแตกต่างในด้านความแตกต่างแรงจงูใจและคุณลกัษณะนอกจากนียั้งกล่าวถงึการเปรยีบเทยีบน�าความรับผิดชอบต่อสังคมไปปฏิบัติทั้งด้านทฤษฎีและปรัชญาว่ามีปัจจัยด้านวัฒนธรรมและความเชื่อหลักในส่วนต่างๆของโลกจากการศึกษาค้นคว้าหลกัฐานทางวชิาการของโลกตะวนัออกพบว่าวฒันธรรมขงจือ้ดัง้เดมิเป็นศูนย์กลางของความรบัผดิชอบต่อสังคมสมยัใหม่ของโลกตะวนัออกประเทศทางด้านตะวนัออกโดยเฉพาะประเทศจีน ไม่จ�าเป็นต้องท�าตามปรัชญาโลกตะวันตก แต่สามารถปรับใช้คุณธรรมจริยธรรมของรากเง้าวัฒนธรรมและความเชื่อส�าหรับความรับผิดชอบต่อสังคม

ค�ำส�ำคัญ:ขงจื้อความรับผิดชอบต่อสังคมจริยธรรมสังคมตะวันตกตะวันออกประเทศจีน

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Introduction FewbusinessandacademicconceptshavestimulateddebateonaglobalscalewithsuchintensityasCorporateSocialResponsibility(CSR).CSRchallengesthewaybusinessisconductedthroughoutthecommercialandindustrialworld.Thisstudyaimstoexplorethevariousdefinitions,butCorporateSocialResponsibilitybroadlymeansthatacorporationshouldbeheldaccountableforanyactionsthataffectpeople,theircommunitiesandtheenvironment(Worthington&Britton2006).TheabundantcomponentsandstrandsofCSRmakeitsomethingofa“clusterconcept”(Moon,2002,p.4),“asaresultofthisdynamic,overlappingandcontextualcharacter,abroadrangeoflabels,conceptsandconstructshavebeenusedtodescribeandtheorisethesocialphenomenathatcorrespondstoCSR”(Gond&Moon,2013,p.3) Archie Carroll wrote a paper in 1999 “Corporate social responsibility evolution ofadefinitionalconstruct.”Business&society38.3(1999):268-295.ThisarticlewasanattempttoupdatethemajorcontributorsonthetopicsinceCarroll’s(1999)paperbyassessingtheevolutionanddefinitionofcorporatesocialresponsibilityCSR(Carroll,1999).ThisisnotintendedtochallengeCarrollbutwilldemonstratetheneedformoreresearchontheconceptparticularlywithregardtothetheoryandConfucianism. CSRisverymuchanumbrellaconceptthatiscomplexinnature;a“chameleon”(Gond&Moon,2013,p.4),andatheorypractisedverydifferentlythroughouttheworld.Thereisaneedtounderstandwhycompaniesengage inCSRandwhetherthere isaculturalelementspecific to thecompany’shomelandthatdictateshowCSR ispractised,usedandpromotedbythecorporation.ThisresearchaimstodiscussthedifferencesintheconceptofCSRfromWesternindividualismtoConfucianismandthetraditionalethicalvaluesoftheEast.OneofthepurposesofthisstudyistoanalysewhethertraditionalConfuciancultureanditscorevaluesof“humanity,righteousness,harmony,courtesy,honestyandintegrity”(Wenzhong,Xingfen,andJingyi,2013,p.34)haveimplicationsforEasternbusinessesinthetwentyfirstcentury. TostudytheconceptofCSRinanon-Westerncontext,theCorporateSocialResponsibilityreportsoveraperiodoffiveyearsfromeightglobaloilandgascorporationswillbethefocusofthestudy.TheinvestigationcentresonthetheoreticalframeworkofCSRsetoutbythesecorporationswhenlookingattheirsocialpracticeandrecordedbusinessbehaviourasdocumentedintheirCSRreports.Thisstudywouldnothavebeenpossiblewithoutanextensiveandcriticalevaluationoftherelevantliterature.

Literature Review TheCorporateSocialResponsibility(CSR)field“presentsnotonlyalandscapeoftheoriesbutalsoaproliferationofapproaches,whicharecontroversial,complexandunclear”GarrigaandMele(2004,p.51).Itispossibletoresearchevidenceofbusinesssocialresponsibilitythroughouttheworldandinmanydifferentcultures,butthisstudyfocusesontheconceptfromtheboominwritingandstudyonCSRduringthe1950’stothepresentday.Theliteraturereviewstatedthat“CorporateSocialResponsibilitymeanssomething,butnotalwaysthesamethingtoeverybody”(Votaw1972,p.25).

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Early attempts at a definition of Social Responsibility ArchieCarroll,thewriterprobablymostassociatedwiththemodernconceptofCSR,citedHowardBowen’sworkSocialResponsibilitiesoftheBusinessman(1953)asamajorseminalworkonthesubject.HestatedthatBowenisprobably“theFatherofCorporateSocialResponsibility”(Carroll,1999,p.269).Bowen’searlydefinitionrefersto“theobligationsofbusinessmentopursuethosepolicies,tomakethosedecisions,ortofollowthoselinesofactionwhicharedesirableintermsoftheobjectivesandvaluesofoursociety”(Bowen,1953,p.6citedinRahman,2011,p.167).Heald(1957)extendedthedefinitionofsocialobligation,statingthat“CSRisrecognitiononthepartofmanagementofanobligationtothesocietyitservesnotonlyformaximumeconomicperformancebutforhumaneandconstructivesocialpoliciesaswell”(Heald1957,p.375).

The growth of the concept in the 1960s The1950ssaw thebirthofmajor academic interest inCSRbutduring the1960sand1970stherewas“significantgrowthinattemptstoformalizeandormoreaccurately,statewhatCSRmeans”(Carroll,1999,p.270).KeithDavis(1960)wroteabouttheneedforsocialresponsibilityinthebusinessmanagementcontext;“businessmen’sdecisionsandactionstakenforreasonsatleastpartiallybeyondthefirm’sdirecteconomictechnicalinterest”(Davis,1960,p.70citedinGondandMoon,2011,p.7).Daviswroteextensivelyabout“socialresponsibilityandbusinesspower”Davisfeltthat“socialresponsibilitiesofbusinessmenneedtobecommensuratewiththeirsocialpower”(Davis,1960,p.71citedinCarroll,1999,p.271).Inthe1960s,theterminologyinusewasstillthatofsocialresponsibilityratherthantheyettobeadoptedconceptdefinitionofCSR.In‘BusinessandSociety’(1963),McGuireexploredandexpandedthedefinitionofsocialresponsibility;“theideaofsocialresponsibilitysupposesthatthecorporationhasnotonlyeconomicandlegalobligationsbutalsocertainresponsibilitiestosocietywhichextendbeyondtheseobligations”(McGuire,1963,p.144).McGuirealsosuggestedthenotionofbusinessethicsandcorporatecitizenship.Carroll(1999)addedthatabusinessmayhavetooperate“justly”.

1970’s CSR develops as an Academic issue. Thewritingandcommentregardingtheresponsibilitiesofbusinesscontinuedtogrowduringthe1970salthoughnotalwaysinapositivelight.Duringthisperiod“MiltonFriedmanisprobablythemostwell-knownadvocateoftheideathatcompaniesdonothaveanyresponsibilitiesbeyondprofitmaximization”(Frynas&Mellahi,2010,p.380).Friedmanstated“thereisonlyonesocialresponsibilityofbusiness;touseitsresourcesandenergy’stoincreaseitsprofits”(Friedman,1970,pp.32-33).ForFreidman lookingbeyondmaximisingprofitsrepresented“afundamentalmisconceptionofthecharacterandnatureofafreeeconomy”(Freidman,1970,p.33).Freidman’sviewswereextremeasconventionalacademicwritingatthetimewasstilltacklingtheveryloosedefinitionoftheconceptbyJohnson(1971)whostatedthat“BusinessinContemporarySociety:FrameworkandIssues”describedaresponsiblefirmasonethatbalanceda“multiplicityofinterests”(Johnson,1971,p.50).Johnsonconcludedthat“aresponsibleenterprisealsotakesintoaccountemployees,suppliers,dealers,localcommunities,andthenation”. Sethi’sarticle“Dimensionsofcorporatesocialperformance”(CaliforniaManagementReview,1975)developedthedefinitionbyaddingthatsocialresponsibilitywasmorethanjustasocialobligationbycompanies;“socialresponsibilityimpliesbringingcorporatebehaviouruptoalevel

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whereitiscongruentwiththeprevailingsocialnorms,valuesandexpectationsofperformance”(Sethi,1975,p.62).PerhapsthemostinfluentialacademicregardingtheconceptualmodelofCSRisCarrollin1979.HisarticleintheAcademyofManagementReview“Athree-dimensionalconceptualmodelofcorporatesocialperformance”isperhapsthemostsignificantuptothatdateonthedisciplineofCSR.Carrollfeltthat“thesocialresponsibilityofbusinessencompassestheeconomic,legal,ethicalanddiscretionaryexpectationsthatsocietyhasoforganisationsatagivenpoint”(Carroll,1979,p.500).CarrollbelievedthatforthefirmtoembodytheconceptofCSR,it“neededtohave(a)abasicdefinitionofCSR,(b)anunderstanding/enumerationoftheissuesforwhichsocialresponsibilityexisted(or inmodernterms,stakeholderstowhomthefirmhadaresponsibility,relationshipordependency),and(c)aspecificationofthephilosophyofresponsivenesstotheissues”(Carroll,1999,p.282-283).

1980s and 1990s: Carroll’s Pyramid TheacademicliteratureconcerningCSRduringthe1980sand1990sfocusedmoreonbreakingtheconceptdown,andthemessuchasethicsandstakeholdertheorybecomeprominent.Epstein(1987)lookedtolinksocialresponsibilitywithbusinessethics;“CorporateSocialResponsibilityrelatesprimarilytoachievingoutcomesfromorganisationaldecisions”(Epstein,1987,p.104citedinCarroll,1999,p.288).CarrollagainrevisitedtheCSRdefinitiondebatewithhisnowfamousPyramidofCorporateSocialResponsibility;“itissuggestedherethatfourkindsofsocialresponsibilitiesconstitutetotalCSR:economic,legal,ethicalandphilanthropic”(Carroll,1991,p.40). 2000 onwards: Thematic Frameworks AfterCarroll,thedebatecontinuedregardingthedifferentapproachesandterminologywithregardtotheconstituentsofCSR.In2001,Lantosin“TheboundariesofstrategiccorporatesocialresponsibilitystillshowedmuchoftheearlierantipathytowardsCSRthatFriedmanhadexpresseddecadesbefore“foranyorganizationethicalCSR(avoidingsocietalharms)isobligatory,forapublicly-heldbusinessaltruisticCSR(doinggoodworksatpossibleexpensetostockholders)isnotlegitimate,andthatcompaniesshouldlimittheirphilanthropytostrategicCSR(goodworksthatarealsogoodforthebusiness)”(Lantos,2001,p.2).

Is CSR a Western Concept? CSRasaconceptencompassespolitical,social,economicandculturalissues,butasanallpervasiveall-inclusiveglobalphilosophicaldebate,centresonWesternscholarsandWesternbusiness theorists; “the philosophical and ideological underpinnings of CSR remain rooted inAnglo-AmericanandEuropeanprinciplesofliberaldemocraticright,justice,andsocietalstructures”(Fukukawa&Teramoto,2009,p.134).ThetermCorporateSocialResponsibilityundoubtedlyhasitsoriginsintheWestandeventhoughthepracticeisnowworld-wide,theliteratureisverymuchWesterndominated.TheglobaleconomicpowerhousesofChinaandJapanhavesignificantinternalresearchandliteraturegapsconcerningthestudyofdomesticCSR.Fukukawa&Teramoto(2009)statedthatdespitehavingthethirdhighestGrossNationalProductintheworld“itisperhapssurprisingthenthatCSRintheJapanesecontexthasattractedverylittleacademicattentionintheEnglishlanguagedomain”.

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StudiesofCSRinAsiauntilrecentlywerecarriedoutbyWesternscholars;“inAsia,debatesoverCSRhavetendedtofollowdevelopmentsintheWest”(Welford,2004,p.51).Asreferencedearlier,studiescarriedoutwerebasedonWesternstyleCSRconceptsconcludingforexamplethatinChina“ModernCSRwasusheredintoChinainthelate1990sandisjustgainingattentionthere”(Lin,2010,p.99).ThemajorcriticismofWesternacademicresearchisthat“therearefewCSRconceptswhichaccordwiththeChinesephysicalreality.Ithasthereforebeenputforwardthat“theideaofincorporatingculturalcontextsintoCSRconceptscouldalsocontributetofutureCSRstudies”(Wang&Juslin,2009).So,whiletheoriginsofthecurrentCSRdebateandmassconjectureregardingitsdefinitioncanbelocatedintheWest,the“notionsofcorporateresponsibilityarenotuniquetotheWest”(BlowfieldandFrynas,2005,p.501).BlowfieldandFrynas(2005)notedthattheAngloSaxonworldhasrediscoveredthesocialaspectofbusinessandintheWest“CSRtodaymayberegardedasspecificallyAngloSaxonstemsfromamorerigiddivisionbetweensocialandeconomicaffairsandthestresson individualistic-rather thancommunitarianvalues”. WithreferencetoculturalrootsCSR“istheproductofthespecificsocialandculturalcontextinwhichitemerges”(Tang&Hongmei,2009,p.201).LeiWang(2011)commentedthat“anumberofcross-cultural/nationalstudiesindicatethatthedifferencesintheculturalandsocialbackgrounds,politicalandintuitionalenvironmentsresultinviewsonCSRtakingdifferentformsindifferentpartsoftheworld”(Wang,2011,p.14);“CorporateSocialResponsibilityis,atitscore,aboutthesimultaneouslycontestedandconsensualnatureoftherelationshipbetweenorganisationsandculture(s)”(May&Zorn,2003,p.595).

CSR within a Cultural Context Theliteraturereviewhasclearlyshownthattheconcept‘CorporateSocialResponsibility’(CSR)originatedintheWest(Wang&Juslin,2009,p.434).However,thepremiseofthisparticularworkistoshowthatthereisadifferencebetweentheethicalandvaluebaseofCSRintheEast(namelyJapanandChina)andthatofWesternsocieties.Hofstede’swork(1988,1991,and2001)showedaframeworkoffiveculturaldimensions.Forthepurposeofthisstudy,twoprinciplesareofparticularinterest,individualism/collectivism,which“referstotheextenttowhichaculturevaluesindividualversescollectiveachievementorwell-being”(Shafer,FukukawaandLee,2006,p.266),andsecondly,Hofstede’s“ConfucianDynamism”(Bond&Hofstede,1988,pp.20)whichoutlinesdistinctethicalvalues“includingpersistence(perseverance),personalsteadiness(reliability),orderingrelationships,thrift,asenseofshame,respectfortradition,protectingyourface,andreciprocation”(Bond&Hofstede,1998citedinShaferetal.,2007,p.267).Thetwoculturaldimensionsseemdiametricallyopposed;Shaferagaincommentsthat“thesedifferencesreflectthecommonassertionthatadvancedWesternsocietiesareveryindividualistic,whileAsiancultureshaveamuchmorecollectivistorientationoftenattributedtotheinfluenceofConfucianism”(Shafer,FukukawaandLee,2007,p.267).

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Confucian Corporate Social Responsibility Basedontheliterature,thereisatheoreticalhypothesisthatEasternculturesupportedthroughConfucianvalueshasadirectcorrelationtothedefinitionsofCSRarticulatedbyWesternacademics.Anumberofrecentpublications(Low&Ang2012;Wang&Juslin,2009;Wenzhong&Yao,2008;Wenzhongetal.2013)havesuggestedthepossiblesimilaritiesbetweenConfucianculturalvaluesandthevaluesatthecoreofCSR.Infact,Wenzhong&Yao,twoChinesebasedacademics,goasfarastosaythat“itcanbeconcludedthatthemodernvalueofCSRhastosomeextentbeendevelopedandpromotedonthebasisofresearchershavingpartiallyabsorbedJapaneseandChineseEasterncultureswhichbothbelongtothecycleofConfucianculture”(Wenzhong&Yao,2008,p.61). ThetraditionofConfucianculturalvaluesgoesbackthousandsofyearsintheEastanditistheinfluenceofthistraditionthatisofgreatinterestastowhetherConfucianethicshavehelpedformulateandstimulatemodernbusinessphilosophyinAsia,particularlywithintheeconomicsuperpowersofJapanandChina.Confucianculturehasatitscoreanumberofprincipalvalues“humanity,righteousness,harmony,courtesy,honesty,andcleanness”(Wenzhong&Yao,2008,p.58).WhilstCSRliteraturehasflourished,theliteratureonCSRinChina,oronCSRfromaChineseperspective,isratherlimited(Whelan,2007citedinMayetal.,p.5).ThiscanalsobesaidofJapaneseCSR;however,wecansay“thatCSRpracticesinAsiashouldbeunderstoodthrough the lensofConfucianism,whichcentresonsocial relationsonbondsof familyandfriendshipandrespectforseniors”(Tang&Li,2009,p.210).

CSR in practice Anumberofoilandgasmultinationalcorporationswereselectedtoachievetheaimsandobjectivesof the research.The literature reviewfocuseson the theoryand research todevelopandjustifytheaimsandobjectivesofthiswork.Tocomplementtheliteraturereview,fortyCorporateSocialResponsibilityreportsfrom2011-2015frombothEasternandWesternoilcompanieswerereadandanalysed.Theanalyticaltechniquesareoutlinedinthemethodologysectionthatfollows.

Methodology Duetothecomplexityoftheaimsandobjectivesoftheresearch,qualitativemethod-ologywillbeemployed.Thecoreoftheanalysiswillderivefromtext-basedacademicjournalsandpublications.ThequalitativeresearchinvolvedthecollectionofnumerousacademicarticlesandseminalworksonthesubjectofCSR.“Qualitativeresearchersstudythingsintheirnaturalsettings,attemptingtomakesenseof,orinterpret,phenomenaintermsofthemeaningpeoplebringtothem”(Denzin&Lincoln,1994,p.2).ThedataanalysiscomesfromresearchundertakenwithfortyCorporateSocialResponsibilityreportsfromeightEasternandWesternoilandgascorporations.Dataanalysisbeganwithcodingtenwordsfoundwithinthereports,eightwordschosenfromConfucianethicalwordingandtwowords(inbluebelow)fromperceivedWesternphrasingbasedonthenumberoftimeseachwordwasrepeatedineachCSRReport.

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Table1:TheCodedWords

Harmony Peacefulcoexistence;abalancebetweenpersonalandsociety’sinterests

Education Learningandcontinuinglearningvitalforself-development

Society Acollectivesenseofeverycitizenbelongingeveryonehasaplaceinsociety

Individual Independenceandself-reliance;thepursuitofpersonalgoals

Stakeholder Amemberofanorganisationwhocanbeaffectedbytheactionsofthatorganisation

Respect Respectelders;respectyourself;showandreceiveloyalty

Ethics Corebeliefs;standardsforlife

Responsibility Tobeseentogivetoandaneedtogivebacktothecommunity

Family Collectivevalues;anobligationtobelong

Customer The leaders are accountable to the people or in an organisation the customerSource:Developedforthisstudy

Thefrequencythattheselectedwordsappearedwithinthetextofthereporthelpedthedevelopmentofatheory;thepatternofthewordsintheCSRReportprovidedaframeworkforanalysis.Withnopre-determinedhypothesis,qualitativeresearchwasundertaken,andtheuseofwordsasdataaidedtheinterpretationandadoptionofaresearchpremise.Table2:Thecodedwords(count)astheyappearedintheWesternOilCompaniesCSRReports 2011-2015

Source:CSRReportsfortheabovecompanies2011-2015

8 Table 1: The Coded Words

Source: Developed for this study

The frequency that the selected words appeared within the text of the report helped the development of a theory; the pattern of the words in the CSR Report provided a framework for analysis. With no pre-determined hypothesis, qualitative research was undertaken, and the use of words as data aided the interpretation and adoption of a research premise.

Table 2: The coded words (count) as they appeared in the Western Oil Companies CSR Reports 2011-2015

Source: CSR Reports for the above companies 2011-2015

Harmony Peaceful coexistence; a balance between personal and society’s interests Education Learning and continuing learning vital for self-development Society A collective sense of every citizen belonging everyone has a place in society Individual Independence and self-reliance; the pursuit of personal goals Stakeholder A member of an organisation who can be affected by the actions of that organisation Respect Respect elders; respect yourself; show and receive loyalty Ethics Core beliefs; standards for life Responsibility To be seen to give to and a need to give back to the community Family Collective values; an obligation to belong Customer The leaders are accountable to the people or in an organisation the customer

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Note:TheabovetableshowsfirstlythecodedwordschosenandrecordedfromtheWesternreports. Confucian ethicalwords aswell as “Stakeholder” and “Individual” being chosen asWesternWords.ThewordsHarmonyandFamilyappearwithinthe20reportsandperhapsnotunsurprisinglythetwowesternwordsarewellsourcedasiseducationandresponsibility.TherearealsoclearcompanydisparitiesfromExxonMobilnotonlyhavingthemostpagesintheirreportbutactuallyrecordingthehighestfiguresforchosenwords.

Themethodologywasselectedasthestudyisaresponsetotherealworldandaconceptandbehaviourstructureconcerningpeoplewithinthatworld.TheCSRreportswereascloseastheauthorcouldgettothe‘naturalsettings’ofthetopic.Throughtheadoptionofalessformalapproachthanisusedinquantitativeresearch,itwasfoundthattheresearchframeworkcouldberevisedandthedirectionofstudycouldbedictatedbytheemergenceofinformation.

Western Reports: Summary of Findings of Coded Words It isnotsurprisingthattheword“Harmony”onlyappearsonceintheWesternre-portsthroughouttheperiodofstudy.ThisisverymuchanEasternphilosophicalbusinesswordandwouldhavenoplaceinthevocabularyofaWesterncorporatebusinessleader.EducationisaprevalentwordintheWesternreports.Itsaveragewas16.85appearanceswithWesterncorporations consistently scoring particularly high. Interestingly, the vast majority of Westerneducationalresourcesarespentinforeigncountrieswhereeducationalfundsarespentwithinthehostcommunity,possiblyasa’payback’forenvironmentaldisruptionortoeducateandcultivatelocalsaspotentialstakeholdersintheWesterncorporation.SocietyalsoscoredsurprisinglyhighinTable2.Onceagain,asaresultofinvestmentfromWesterncompaniesinhostcommunities,“society”recordedintheWesternreportswastheuseofthegenericdefinitionwhereas“society”intheEastreferstosupportwithinthehomeland. Table 2 highlights the numerous occasions the terms ‘Individual’ and ‘Stakeholder’appeared in theWestern reports.Usagewashigher in theAmericancompaniesofChevronandExxonthanWesternEuropeancorporations.TherightsoftheindividualinWesterncultureareseenasparamountandtheuseoftheword‘stakeholder’intheWestencompasseseverypersoninvolvedwithanorganisationfromsupplier,investortoemployee.IntheEast,thetermislessinclusive,probablymoreparochial,morefamily,society,evennation-based.Table2againproducessurprisingresultsfromtheWestforthewords‘Respect’and‘Ethics’.TheWesterncompaniestalkedaboutrespectfortheenvironment,othergovernmentsandindigenouspeople.Ethics scoredhigh atBP, although itwashardlymentioned atShell. In aCorporateSocialResponsibilityreport,wemightexpecttheword“Responsibility”toappear.Table1recordsthis,anditisnecessarytoexaminetheinterpretation;responsibility“towhom”intheWestisslightlydifferent.Stakeholders,foreigngovernmentsandresponsibilityforthecompany’sreputationareperhapsgivenmorecredencethantheEasternviewofresponsibilityinacollectivesociety.TheWesternreportsreinforcedthenotionthat‘Family’isnotaWesterncorporationbusinessword;

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Table3:Thecodedwords(count)astheyappearedintheEasternOilCompaniesCSRReports 2011-2015

Source:CSRReportsfortheabovecompanies2011-2015.

Note: TheabovetableshowsfirstlythecodedwordschosenandrecordedfromtheEasternReports.ThewordswerechosenfromConfucianethicalwordsaswellas“Stakeholder”and“Individual”beingchosenasWesternWords.TheConfucianwordsarerecordedfairlyhighlynotablySociety,Reasonabilityandcustomer.StakeholderasawesternwordalsoappearswithinthereportssignificantlyinthereportofJapaneseInpexReports.

InTable3,therecordedfrequencyforthecodedwordsisrecordedoverthefiveyearsfrom2011to2015fortheJapaneseandChineseOilCorporations.‘Harmony’isaConfucianvalueandthereforeyouwouldexpecttofinditappearinginanEasternCSRReport.HoweverthenumbersrecordedinTable3arenothigher.‘Education’averageshighthoughnotashighaseducationandlearning.TheEasternreportsrevolvearoundhomenationarrangementsandtheobligationsadoptedbythecorporationstoengenderlearningnotonlywithintheorganisationitselfbutalsowithinthedomesticregion.Table3showsaconsistentlyhighscoreacrossallfourEasternCorporationsfortheuseoftheword‘Society’.ThisindicatesthatConfuciancultureandcorporateculturesharecommoncollectivevalues;Confucianculturalvaluesarebasedon‘familyculture’,‘relativefeelingculture’,‘mutualexchangeculture’and‘collectivetropism’(Wenzhong

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&Yao,2008,p58).Theuseoftheterm‘society’inthesereportsindicatesthatintheory,itisfeltthatlocalandnationalinterestsshouldbegivenpriorityoverindividualinterests. Table3recordshigherthanexpecteduseofthewords‘Individual’and‘Stakeholder’intheEasternReports.Thefrequencyoftheuseoftheterm‘stakeholder’mayinrecentyearsbeduetoWesterninfluencesandtheperceivednotionbyEasternreportwritersthattheyneedtoconformintermsofterminologyusewiththeWest.‘Respect’inTable3againisnotashighasexpectedthoughtheChinesecompanyPetroChinahastheoverallhighestaveragerecordeduseinbothtables.‘Respect’documentedintheEasternreportsrevolvesarounddeferencetowardsleadersinbothgovernmentandwithintheorganisations.‘Respect’alsocoversthemutualloyaltyfeltbytheemployeesfortheirfellowworkers.Surprisingly,‘Ethics’appearedmoreinWesternthanEasternreports,PerhapsanexplanationforthisisthattheEastbreaksdowntheconceptofethicsintoawidercorevaluebasebyadoptingmorewordstoshowtheirbeliefs. ‘Responsibility’scoredthirdhighestasacodedwordinTable3.ResponsibilitywithinConfuciancultureisasocialobligation.Thecorporationisaccountabletoits‘stakeholders’and,therefore,actingresponsiblyforEasterncompaniesisseenasessentialtoensuregoodcorporategovernance.Table3showsalowaveragefortheuseof‘Family’thoughtheword’sinclusioninthereportshasgrowninrecenttimes.ThehighestcodedscoreinTable3wasfortheterm‘Customer’.ItisclearthatEasterncorporationsfeelasocialresponsibilitytowardsthecustomer,andtheyseecreatingbenefitsforthecustomer(howevertheyareperceived)asessential inmaintainingandsustainingtheirbusiness.BasedonthediscussionandthesummaryoftheresultsfoundinTables1to3,anumberoftheaimsandobjectivesofthisworkcanbeaddressed.IsthereanEasternvaluesourcebasedonConfucianvaluesincorporatedwithinthepracticeofJapaneseandChinesebusinesses?Giventheoverwhelmingevidencefoundintheresearch,intheory,thereislittledoubt.Theculturalrootsofthousandsofyearsareboundtofilterthroughtoeveryaspectofsociety,andmodernbusinesspracticeisnodifferent.IamindebtedtoDrZhuWenzhongofGuangdongUniversityforthefollowingtable;

Table4:CorrelationsbetweencorecontentsofthevalueofConfuciancultureandthevalueofCSR

CorecontentsofthevalueofConfucianculture

CorecontentsofthevalueofCSR

Advocationof‘humanity’forleaderstomakecontributionstothegeneralpublic.

Socialresponsibilitytothegeneralpublic:careforsocialdevelopmentprograms,andcontributetothegeneralpublicandthelocalcommunity.

Advocation of ‘righteousness’ forleadertocareandlovesubordinates.

Social responsibility to employees: care for employeesworksafetyandhealth,andcontinuously improve theirsocialbenefits.

Advocationof‘honestyandintegrity’for people to earn money in a correct way.

Socialresponsibilitytocustomers:protectemployees’basicrightssuchastherighttosafety,therightoffreechoice,therightofbeinginformedandtherightofbeingheard.

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Table4: CorrelationsbetweencorecontentsofthevalueofConfuciancultureandthevalueof CSR(Cont.)

CorecontentsofthevalueofConfucianculture

CorecontentsofthevalueofCSR

Advocationof‘harmony’forpeopletoshapeanattitudeofacooperativeand“win-win”situation.

Social responsibility to business partners or evencompetitors: show respect to business partners andcompetitors, establish a harmonious relation to seek a“win-win”situation.

Advocationof‘loyaltyandcourtesy’for people to obey regulations and to becommittedtotheircause.

Socialresponsibilitytoinvestors:obeylawsandregulationsaswell as ethical codes, and demonstrate an attitudeoftrustworthinessandhonesty inbusinessactivitiestoguaranteethelongtermbenefitsofinvestors.

Source:Wenzhong,etal.,2013,pp.39

AlthoughtheabovetablecomesfromDr.Wenzhong’sstudyofChineseCSR,fromthisresearch,JapaneseCSRsharesmanyofthesamevalues.ConfucianculturehasadirectcorrelationtotheprinciplesofmodernEasternCSR.Confucianismembodiescommunityandsociety,thevaluesofintegrity,andthattheindividualisneverindependentbutpartofacollectivefamily.The‘harmonioussociety’isaboutgivingback,whichisafoundationofCSR;“FromConfucianethicsemanatestheemphasisonsocialobligations,ethicaldecision-making,positivebusinessdealingsandharmoniousrelationshipswithintheorganisationandthevalueoflearningandeducation”(Low&Ang,2013,p.30). Confuciancultureteachestheindividualthatlivingwithinsocietygivesapersonsocialresponsibilitytowardstheircommunityandtheenvironment.ForanEasternbusinessleaderormanagertoembraceethicalbusinesspracticesisoftenanextensionoftheirindividualawarenessofConfucianvalues,andtheseinturnwillbetransferredtotheday-to-daybusinessdecisionstheymakeintheirorganisation.ItisevidentthattheEasterntraditionalcultureofConfucianismdoesformthebasisforthetheoreticalandpracticaldevelopmentofCSRwithintheresearchedEasterncorporations.ConfucianethicalphilosophyandthepromotionofharmonywithinsocietydifferfromtheWesternperceptionofsafeguardingtheinterestsoftheindividual. TheresearchalsofoundalotofcommongroundbetweentheEasternandWesternCSRpractices.Manykeyaspectssurroundingethicalbusinesspracticesconverged.Consequently,future research should perhaps investigatewhether there is an actual hybridmodel of CSRincorporatinganEasternandWesternvalueandethicalbase.TheimplicationsofthisstudyaddtotheEasternacademicdiscoursethattraditionalConfuciancultureliesattheheartofmodernEasternCSRpractice.Infact,theEast,particularlyChina,ingrowingitsglobaleconomicinfluencedoesnothavetofollowperceivedWesternethicalCSRpracticebutembracesethicalvirtuessuitedtoitsculturalrootsandancienttraditions.

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Limitations Duetotheconstraintsonwordsandtime,thestudyhasanumberoflimitations.Itcanbearguedthatqualitativeresearchhasmanyflawsandthisformofinterpretativeresearchcouldleavetheexaminationopentotheaccusationofdatabias.DuetothesheerscaleofavailableCSRReportspublishedbythechosencompanies,limitationshadtobeplacedonthenumberofyearsstudiedaswellasthefactthat,atthetimeofwriting,notall2016CSRreportswerepublishedandthereforewerenotavailable.Thechoiceofcorporationsandtheiraccessibilitytothewriterwasalwaysgoingtobealimitation.Visitsandactualinterviewsandactiveresearchwithallstakeholdersinvolvedwiththecompanieswouldhaveenhancedthediscussionanditsfindings.Thechoiceofoilandgascorporationsmayalsobeseenasalimitationbyselectingjustonetypeoftradingcorporation.ThefullextentofCSRasaninternallycomplexconceptisrestrictedtothefindingsfromjustoneindustry.Alsobychoosingsuchlargeglobalcorporations,perhapsthetransparencythatmayhaveresultedbyinvestigatingsmallerless‘corporate’companiesmayhavebeenlost.AlimitationalsohasbeenthelackofacademicworkwrittenandtranslatedbylivingEasternscholarsfromanEasternperspective.Thislimitationhashoweverhighlightedagapinacademicliteraturewhich,oncefilled,willenhancethedebateonEastern-centricCSR. Theresearchcentresonaphilosophy;astudyofethicalbusinesspractice.Alimitationofthisandanytheoreticalworkthatstudiesahypothesisisthelackofinvestigationtostudy‘real’corporatebehaviourandCSRperformancedirectly,Theobjectivetodeterminewhetherthereisavalue-basedmodelinvolvesthesuppositionthatCorporateSocialResponsibilityisactuallybeingcarriedoutethicallyonacorporatescale.Itisalsopossiblethatweinfacthavecorporateirresponsibility.

CSR no single definition? ThisresearchbeganbystatingthatmostacademicandbusinessinvestigationintoCSRis“WesternCentric”andthereforehasaWesternbias.Itisprobablytrueforthevastmajorityofresearchonbusinesspractice,anddespitethiswork’sattempttoexamineCSRpracticesinChinaandJapan,mostoftheacademicworkoriginatedintheWest. TheconceptofCSRwasfoundtobeamulti-facetedumbrellatheoryinwhichacademicsdisagreeaboutitscharacteristicsandwhetheritshouldhaveaneconomicorethicaldynamic.Theconsensusintheliteraturesince2000hasbeenforideologicalcoexistenceinwhichCSRshouldhaveaneconomicandethicalrationale.ThecurrentresearchhadasamajorobjectivethenotionthatculturehasanindispensableparttoplayinhowCSRispractised.ThedatapresentedinTables1-4showedthatculture,anation’svalueset,andtraditionalethicalpracticecontributefundamentallytohowCSRispractiseTheConfucianethicalwordschosentobeanalysedinTable2showedconclusivelythatalthoughinamodernbusinesspracticetheirmeaningstillwasatthecoreoftheEasternCorporation’sbusinessoperations,thecodedwordshighlightedinTable1and2showedthattherewasadifferentemphasisinthepracticeoftheEastandtheWestparticularlyregardingeducation.EducationthroughCSRisacorecontent,buttheWesterncorporationswereshowntopromoteandfinanceforeigneducationalschemes.ThisisincontrasttoEasterncorporationswhoseeeducationas their responsibility tosociety,which isakeyConfucianprinciple.

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TheliteraturereviewstruggledtoprovideadefinitiveEasternCSRdefinition.Aclassificationcamein2002fromtheWBCSD(WorldBusinessCouncilforSustainableDevelopment):“CorporateSocial Responsibility is the commitment of business to contribute to sustainable economicdevelopment,workingwithemployees,theirfamilies,thelocalcommunityandsocietyatlargetoimprovetheirqualityoflife”(WBCSD2002citedinLow&Ang2013,p33).ThisdefinitionreflectsmoreanAsiancontent;however,theword‘commitment’maybebettersubstitutedfortheword“obligation”asConfucianismwouldseeitmoreasamoraldutythanacommitmenttosocialresponsibility.

Results and Conclusions of this Study. AnothermajorfindingoftheresultsfromtheCSRreportswastheWesterninclusionintheirCSRreportsofethicalwordsandwhatcouldbedeemedethicalpractices.ThoughobviouslynotanadoptionbytheWestofdirectConfucianethics,theWesternreportsdidshowasurprisingethicalwordinclusioninTable1,with‘respect’scoringhighalongwith“society”.WementionedearliertheneedforresearchonthepossibilityofahybridmodelofCSRthatgivensomeofourfindingsmayalreadyexist.ItcouldbeamodelthatreplicatestheEasternvaluebasewiththeWesternbusinesspracticecreatingamoreethicalCSRframeworkworldwide. Theimplicationsfromthefindingsofthisstudyarenumerousandhopefullywillprovokedebateandfurtherresearch.Thisstudyhasshownthatthereisdefinitelyanon-WesternconceptofCSRbasedoncultureandtraditionalpracticesintheEast.IfthereisaculturalcontexttoCSRintheEast,thentheremustbethesamephenomenonthroughouttheworldandalsowithinaregion.WehavetouchedonthedifferencebetweenJapaneseCSRandChineseCSR,buttheremustbeuniqueCSRpracticesincountriesinthesameregionbutwithdifferenttraditionsandethicalvaluebases,suchasTaiwanandSouthKorea.MoreresearchisneededonCSRinothercountriesinvestigatingdomesticcultureandethicalframeworksinanationalcontext,andtoevaluatehowthesedynamicsinfluenceacountry’sCSRpractice. Ifwearetoseethegrowthofnon-WesternresearchonCSR,itwouldbeinterestingifthiscouldaddresshowCSRpracticesareinterpreted,byforinstance,ChinesesocietyastohowtheChinesepublicrespondstothisWesternconceptandwhethertheybelieveittobebasedonConfucianideals,ChinesestategovernmentmandatesorWesternbusinessmanagementpractices.ResearchwouldalsobebeneficialinregardtowhetherasanEasterncorporationbecomesmoreglobalandemploysWesternmanagement,doestheethicalCSRbecomedilutedbyWesternbusinessvaluesordotheWesternmanagersadoptmoreethicalworkingpractices?Inarecentstudy,twoformsofCSRwerefoundinChinareflecting“themulti-plexityofitsbusinesssystem:oneinthemainlyfamily-ownedsmallandmedium-sizedenterprisesectorreflectingconcernwithlocalreputation,andanotherinthecorporate,mainlystate-ownedenterprise(SOE)sector,reflectingglobalandnationalsocietalexpectations”(Hofman,MoonandWu,2015,p.1).CSRisaholisticconcept;atheorysupposedlylinkingsocietywithbusiness. ConfucianculturehasadirectcorrelationwiththeprinciplesofmodernEasternCSR.Confucianismembodiescommunityandsociety,thevaluesofintegrity,andthattheindividualisneverindependentbutpartofacollectivefamily;the“harmonioussociety”.Itisaboutgivingback,whichissurelythefoundationstoneofCSR.“FromConfucianethicsemanatestheemphasisonsocialobligations,ethicaldecision-making,positivebusinessdealingsandharmoniousrelationships

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withintheorganisation,andthevalueoflearningandeducation”,(Low&Ang2013p.30).Whethertheharmoniousprojectisstateorsocietyrun,thereisasocietalpressureforresponsiblebusinessemerginginChina.“ItshouldnotbeforgottenthatCSRintheWest,oratleastitspredecessors“corporatephilanthropy,”“paternalism,”and“stewardship,”alsopredatemassdemocracyandwelfare-oriented,aswellascompetition-oriented,marketregulation”(Carrolletal.,2012). Confuciancultureteachestheindividualthatlivingwithinsocietygivesapersonsocialresponsibilitytowardstheircommunityandtheenvironment.ForanEasternbusinessleaderormanagertoembraceethicalbusinesspracticesisoftenanextensionoftheirindividualawarenessofConfucianvalues,andtheseinturnwillbetransferredtotheday-to-daybusinessdecisionstheymakeintheirorganisation.ConfucianethicalphilosophyandthepromotionofharmonywithinsocietydifferfromtheWesternperceptionofsafeguardingtheinterestsoftheindividual.FindingsindicatethatthetraditionalEasterncultureofConfucianismdoesformthebasisforthetheoreti-calandpracticaldevelopmentofCSR.ThestudyconcludesthattounderstandandexaminetheconceptandpracticeofCSRwithinanenterprise,anappreciationoftheculturalcontextofthebusinessisparamount. PerhapshereitispertinenttoattempttodefineConfucianCorporateSocialResponsibility(CCSR)Thecorevaluesof theChineseConfucianCulturesuchas“humanity, righteousness,harmony, courtesy, honesty and cleanness” come from five-thousand-years Chinese traditionalculture,whichrepresentsthevalueofmaintainingthebalancedsocialbenefitsandharmoniousdevelopmentofthewholeofsocietyfromtheprospectiveofwhatisdeemedtobegoodforsociety,Confucianvaluesthencouldformthecoreidealsandprincipalsofmoderncorporatesocialresponsibilityifitiseffectivelyintegratedintothepracticeofmodernbusinessmanagement Itcanbeconcludedthat“CSRappearstoreflectsomecompatibilityofsociabilityandbusinesssuccess.Second,CSRappearstohavebecomeembeddedinsystemsofnationalandinternationalgovernance”(Moon,2011).Asavalueconcept,CSRhastomirrorthevaluesofthebusiness,andperhapsmoreimportantly,theconsumer.CSRhasitsoriginsinatraditionalvaluebase,beitphilanthropyorsociety,andstrongvalueorientationsinboththeEastandtheWest.ThereisastronglinkbetweenConfucianethicsandAsianbusinessCSR.ItcouldbearguedthattheethicalAsianconsumerdemandsConfucianCorporateSocialResponsibility(CCSR),buttheEastliketheWestdoesnothaveamonopolyontraditionalvalueorientations,beliefsystemsorpoliticalsystems,andtraditionalandsocialnormspervadetheWestliketheEast.Ethicalcorporateconductisacknowledgedbytheconsumer.Corporationsandbusinessesthatbenefitfromsocietyshouldgivesomethingbacktosocietyfortherightreasons,notjusttoenhancetheircorporateimage.

Further Research recommended TheaimofthisresearchwastodeterminewhetherthereisalinkbetweenConfucianethicsandEasternCSR.ConfucianCorporateSocialResponsibility(CCSR)alsoshowsfundamentalpracticedifferencesfromWesternCSRinthatitembracesacollectiveconcernbasedonaharmoniousnationstate.TheresearchisbuiltoncorporatedeclarationsinCSRreports.Consequently,furtherresearchisneededtoanalysewhethertheethicalwrittenwordcontainedinthesereportsactuallyleadstomeaningfulactionorwhetherthewordsarejustwordsandmerecorporatewindowdressing.

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RecommendationsforfurtherstudyrevolvearoundtheneedforagreaterinsightintotheroleofCSRintheEast,specificallyChina.IstheChineseGovernment’scallforamore“harmonioussociety”agenuinelegitimatestancelookingfortheindividualsinChinesesocietytofulfiltheirresponsibilitiesalmostasaConfucianrallyingcallfor“nationalmoralthinking”encouragingaltruismthroughpersonaldevelopmentandsocialobligation,oristheChineseGovernmentpromotingthisinclusivevisioninordertoquellpotentialsocialunrestagainstabackgroundofincreasingdomesticsocialdisparities?Furtherresearchintowhether“Chinesenationalmoralthinking”isafactorinChina’sapproachtoCSRneedstobeundertaken.Inaddition,dotheConfuciusteachingsonsocialobligation,harmoniousrelationships,educationandethicaldecision-makingformthebedrockofChineseCSR,orisChinasacrificinglong-termsocialbenefitsforfinancialgain?

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