Purpose

The growth of the international business is a new global reality of emerging economy firms. The increasing international footprint of business firms is transpiring into firms being embedded in the nest of the international business landscape. corporate social responsibility (CSR) initiatives cater to stakeholders. Given this, it is imperative that International CSR (ICSR) initiatives are undertaken for meeting the expectations of international stakeholders. It is important that ICSR is both efficient and effective. The purpose of this paper is to explicate the concept of ICSR in this study.

Design/methodology/approach

This is an exploratory study and for this, a qualitative research approach is applied. Based upon the inputs from the literature a semi-structured open-ended questionnaire is prepared. Non-probabilistic purposive snowball sampling is used to identify experts on ICSR. Qualitative in-depth personal interviews are conducted. The qualitative data is collected by in-depth personal interviews with 31 Indian ICSR experts by using a semi-structured open-ended questionnaire. Data collection was stopped after reaching thematic saturation post 31 interviews. The data is thematic and relational content analysed for seeking an answer to the research questions posed.

Findings

The author for explicating ICSR developed a moderated mediation model. The developed moderated mediation model on ICSR is having nine factors, namely – firm ICSR perspective (FICSRP), ICSR practice (ICSRP), CSR planning function (ICSRPF), organisational ICSR commitment (OICSRC), organisational stakeholder inclusivity orientation (OSIO), firm international exposure (FIE), bounded rationality of ICSR practitioners (BRICSRP), ICSR management bounded reliability (ICSRMBR) and nature of ICSR footprint (NICSRF). The author found that “firm outlook”, “CSR planning plus implementation” and “CSR commitment” are the independent variables. While firm “international exposure” and “stakeholder inclusivity orientation” are the mediating variables. CSR bounded “reliability” and “rationality” are moderating variables. The “nature of ICSR” (classified as an island or mixed or extension) is the dependent variable.

Research limitations/implications

This study is set in the context of internationalisation of the emerging economy firms of India. This qualitative empirical research study developed a moderated mediation model on ICSR. There are nine factors in the model, namely, “firm outlook”, “CSR planning plus implementation” and “CSR commitment” as independent variables, firm “international exposure” and “stakeholder inclusivity orientation” as the mediating variables, CSR bounded “reliability” and “rationality” as moderating variables and the “nature of ICSR” as the dependent variable.

Practical implications

Managers engaging in planning and implementation of ICSR initiatives in various foreign countries could best upon this study findings improve the ICSR delivery. Managers in their firms could improve the “firm outlook” to enhance ICSR, undertake increased “CSR planning plus implementation” and “CSR commitment”. Managers could base upon this study results to improve the moderating conditions of ICSR that is CSR bounded “reliability” and “rationality”. Better firm managers “international exposure” and “stakeholder inclusivity orientation” will better mediate ICSR action. All these would finally help the ICSR managers to better deliver the more effective “nature of ICSR”.

Social implications

A better understanding of ICSR will help foreign managers to develop more efficient and effective foreign CSR initiatives. This will help a better quality of CSR work done in foreign countries. This will help the host country communities and society in general.

Originality/value

This study is one of the first set of studies in the context of ICSR. This qualitative empirical study is also one of the first studies to explicate ICSR through a moderated mediation model consisting of organisational variables such as “firm outlook”, “CSR planning plus implementation” and “CSR commitment” as the independent variables. The ICSR model is composed of the firm “international exposure” and “stakeholder inclusivity orientation” as the mediating variables, CSR bounded “reliability” and “rationality” as moderating variables and the “nature of ICSR” as the dependent variable.

中文翻译：

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阐述公司国际公司的社会责任倡议

目的

国际业务的增长是新兴经济公司的新的全球现实。商业公司在国际上的足迹不断增加，正在逐渐渗透到嵌入国际商业格局的巢穴中的公司。企业社会责任（CSR）计划迎合了利益相关者。鉴于此，必须采取国际企业社会责任（ICSR）举措来满足国际利益相关者的期望。ICSR既高效又重要。本文的目的是在本研究中阐明ICSR的概念。

设计/方法/方法

这是一项探索性研究，为此，采用了定性研究方法。基于文献的输入，准备了一个半结构的开放式问卷。非概率目的性雪球采样用于确定ICSR的专家。进行定性深入的个人访谈。通过使用半结构的开放式调查表与31位印度ICSR专家进行的深入个人访谈，收集了定性数据。在31次访谈后达到主题饱和度后停止数据收集。数据是经过分析的主题和相关内容，旨在寻求对提出的研究问题的答案。

发现

为阐明ICSR，作者开发了一个仲裁的调解模型。已开发的关于ICSR的仲裁协议具有九个因素，即–公司ICSR观点（FICSRP），ICSR实践（ICSRP），CSR规划功能（ICSRPF），组织ICSR承诺（OICSRC），组织利益相关者包容性取向（OSIO），公司国际曝光率（FIE），ICSR从业人员的有限理性（BRICSRP），ICSR管理界的可靠性（ICSRMBR）和ICSR足迹的性质（NICSRF）。作者发现，“坚定的看法”，“ CSR计划与实施”和“ CSR承诺”是自变量。坚定的“国际影响力”和“利益相关者的包容性取向”是中介变量。受企业社会责任约束的“可靠性”和“理性”是调节变量。

研究局限/意义

这项研究是在印度新兴经济公司国际化的背景下进行的。这项定性的实证研究研究建立了关于ICSR的适度调解模型。该模型有九个因素，即“坚定的前景”，“企业社会责任规划加实施”和“企业社会责任承诺”为自变量，企业“国际风险敞口”和“利益相关者包容性取向”为中介变量，企业社会责任界定为“可靠性”。 ”和“理性”作为调节变量，“ ICSR的性质”作为因变量。

实际影响

在国外从事ICSR计划和实施的管理人员，可以根据这项研究结果最好地改善ICSR的交付。他们公司的管理人员可以改善“坚定的看法”以增强ICSR，承担更多的“ CSR计划与实施”和“ CSR承诺”。管理者可以根据这项研究结果来改善ICSR的适度条件，即以CSR为边界的“可靠性”和“合理性”。更好的公司经理“国际曝光度”和“利益相关者的包容性导向”将更好地调解ICSR行动。所有这些最终将帮助ICSR管理者更好地交付更有效的“ ICSR性质”。

社会影响

对ICSR的更好理解将帮助外国管理人员制定更有效的外国CSR计划。这将有助于提高在国外完成的企业社会责任工作的质量。这将总体上帮助东道国社区和社会。

创意/价值

这项研究是ICSR背景下的第一批研究之一。这项定性的实证研究也是通过调节性调解模型阐明ICSR的首批研究之一，该调解模型由组织变量（例如“坚定看法”，“ CSR计划与实施”和“ CSR承诺”）作为独立变量组成。ICSR模型由企业“国际暴露”和“利益相关者的包容性取向”作为中介变量，CSR有界的“可靠性”和“理性”作为调节变量，“ ICSR的性质”作为因变量。