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Article

Motivations and Strategies of Sport-Based Corporate Social Responsibility: Multiple Case Studies of Taiwanese Enterprises

by
Huei-Fu Lu
Department of Sport Management, Aletheia University, New Taipei City 251306, Taiwan
Sustainability 2024, 16(14), 6027; https://doi.org/10.3390/su16146027
Submission received: 13 June 2024 / Revised: 5 July 2024 / Accepted: 11 July 2024 / Published: 15 July 2024
(This article belongs to the Topic Interdisciplinary Approaches to Sports in the 21st Century)
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Abstract

:
Since the United Nations announced the 2030 Agenda for Sustainable Development in 2015, which includes 17 Sustainable Development Goals (SDGs) guiding global efforts from 2016 to 2030, corporate organizations have increasingly integrated SDGs into their cultures, adopting innovative strategies to practice sustainable development. This integration has yielded numerous inspiring breakthroughs and success stories. Corporate organizations have found significant contemporary relevance in practicing corporate social responsibility (CSR) through sports. This study explores the motivations for and the scope of CSR activities undertaken by Taiwanese enterprises that use sports as a vehicle. Through in-depth interviews and multiple case studies, this study examines the commonalities and uniqueness of sport-based CSR, providing a detailed depiction of the current state and challenges faced by enterprises engaging in sport-based CSR and sustainable development. The findings will lead to new perspectives and feasible strategic directions for the advancement of sport-based CSR.

1. Introduction

Since 1992, prominent sports organizations around the world have been committed to promoting environmental sustainability. For example, the International Olympic Committee (IOC) signed the “Earth Pledge” as part of the Olympic Movement’s Agenda 21 for the 21st century [1]. While the Fédération Internationale de Football Association (FIFA) has developed various humanitarian programs [2], the Union of European Football Associations (UEFA) has established a comprehensive corporate social responsibility (CSR) portfolio, collaborating with charitable partners to address social issues such as racism, violence, and the inclusion of marginalized groups [3]. Similarly, the National Basketball Association (NBA) has actively promoted an NBA care program to address health-related issues [4]. In the United Nations’ 2030 Agenda for Sustainable Development, sports have been explicitly identified as a crucial driver of sustainable development, emphasizing their role in promoting peace and mutual respect and empowering women and youth [5]. Globally, leading sports sponsors are honoring this trend, striving to become sustainable development partners for major events, such as the Olympics and the FIFA World Cup [6]. As global sports organizations, professional sports clubs, and individual athletes increasingly engage in social, environmental, and charitable activities, national sports policies are simultaneously being influenced by CSR initiatives, underscoring the critical role sports play in human society as part of the growing emphasis on health and social well-being in the era of sustainable development [7]. CSR is also one of the key areas through which modern sports organizations fulfill their social responsibility, as sports can impact citizens’ lives at the regional, national, and global levels through a multidisciplinary approach [8,9].
With social and environmental behaviors of sports organizations garnering increasing public attention, two mainstream perspectives have emerged regarding the development of national sports organizations. One advocates using CSR to rebuild business ethics, asserting that sports organizations cannot remain detached. The other highlights the unique aspects of CSR applications in the sports sector that require further research [10]. Although general corporate organizations worldwide are increasingly engaging in CSR activities and linking these efforts to the sports industry, academic and industry understanding of the motivations and impacts of sport-based CSR is limited [11,12]. Therefore, comprehending the underlying motivations behind sport-based CSR is crucial for aligning these activities with the enterprise’s overall strategic objectives and core values, ensuring that CSR efforts transition from being peripheral activities to becoming an integral component of the corporate mission.
Given the relative paucity of research focusing specifically on sport-based CSR, this study aims to bridge the gap in academic discourse by providing practical insights for enterprises looking to implement or enhance their sport-based CSR programs. Through content analysis of the literature and multiple case studies, it seeks to uncover the specifics and uniqueness of sport-based CSR practices among Taiwanese enterprises, delineating the challenges and strategies in promoting sport-based CSR and sustainable development. The ultimate goal is to deduce new perspectives and feasible strategic directions for sport-based CSR systems. Specifically, this study endeavors to clarify the following questions.
  • What are the motivations and future development directions of enterprises that have received Sports Enterprise Certification in utilizing sports to fulfill CSR over the years?
  • How do different industry categories practice sport-based CSR?
  • What are the main types of sport-based CSR practices in general enterprises?

2. Literature Review

2.1. Theoretical Foundations of CSR Motivation

Over the past few decades, numerous theories have been proposed to explain the motivations behind CSR activities. The three most widely used theoretical foundations are legitimacy, stakeholder, and institutional theories [13].
Legitimacy theory centers on the concept of a social contract akin to an implicit agreement between a corporation and society [14,15]. This social contract reflects evolving societal expectations over time [16], making it a moral obligation for corporations to meet these expectations. If a corporation meets societal expectations, its operations are deemed legitimate; otherwise, its legitimacy is threatened. Therefore, only legitimate corporations have the right to utilize natural and human resources [13]. Corporate entities must continually adapt to changing societal expectations to maintain legitimacy [16]. According to legitimacy theory, CSR can serve as a tool for corporations to convey information about their activities, thereby fulfilling societal expectations and sustaining operational legitimacy [17]. Similarly, disclosing CSR activities can help build or restore legitimacy [18].
Stakeholder theory offers a perspective that slightly differs from legitimacy theory. While the latter views society as a whole and requires corporations to meet societal expectations, the former divides society into multiple stakeholder groups. Stakeholders are defined as “any identifiable group or individual who can affect the achievement of an organization’s objectives or who is affected by the achievement of an organization’s objectives” [19]. They wield varying degrees of influence over a company [20]. According to stakeholder theory, multiple social contracts exist between a corporation and its stakeholders, which can influence corporate operations [15,21]. Stakeholder theory can be divided into ethical and managerial branches [13]. Different stakeholders have different expectations from the company, and the managerial branch of stakeholder theory advocates disclosing social responsibility information to meet these expectations, thereby demonstrating accountability [13,18,22]. Zhang et al. [23] point out that in the context of CSR, managerial stakeholder theory is more pragmatic than the ethical stakeholder theory in guiding small and medium enterprises toward sustainable development.
Institutional theory explains CSR through the adaptability of specific organizational practices [24], encompassing the concepts of isomorphism and decoupling. Isomorphic processes are influenced by various stakeholder and institutional pressures and the self-interest of professionals [24]. CSR decoupling refers to the discrepancy between internal and external CSR practices within a corporation [25].
Recent studies focus on explaining the driving mechanisms of CSR isomorphism and decoupling from various theoretical perspectives. Regarding isomorphism, the study seeks to reveal how corporations meet stakeholder expectations through coercive, mimetic, and normative isomorphic processes. For example, because the government and shareholders are coercive stakeholders, government–business relationships and foreign ownership provide sources of coercive pressure [26,27]. Due to geographical, cultural, and linguistic barriers, foreign-owned enterprises are more likely to experience information asymmetry, prompting foreign investors to compel greater CSR disclosures [28]. Mimetic isomorphism is defined as the tendency of organizations to imitate the policies of others in the same industry [29] and is commonly seen in cases where parent enterprises allow subsidiaries to mimic their policies [30,31]. Normative isomorphism refers to operational activities that adhere to specific standards or guidelines, such as annual participation in corporate sustainability award programs [32] and involvement in professional associations to help board members obtain professional titles [33,34,35].
Regarding CSR decoupling theory, Tashman et al. [25], based on new institutional theory, argue that institutional characteristics in different markets drive CSR decoupling in multinational enterprises. According to agency theory, Shahab et al. [36] suggest that strong CEOs with a short-term focus may exacerbate CSR decoupling behavior. Parra-Domínguez et al. [37] revealed that family businesses exhibit lower levels of CSR decoupling due to lower agency costs. Based on the behavioral economic theory of overconfidence, Sauerwald and Su [38] assert that overconfident management increases CSR decoupling behavior. According to the information asymmetry theory, Sánchez et al. [39] found that CSR report assurance helps reduce information asymmetry, thereby decreasing the likelihood of decoupling behavior.
Moreover, the organizational culture plays a moderating role in translating CSR initiatives into firm performance. A positive and supportive corporate culture, often influenced by senior management’s attitudes, can enhance the effectiveness of CSR activities, leading to better financial and social outcomes [40]. Taking the sports industry as an example, Nike’s commitment to sports and its integration into their CSR strategy emphasizes diversity, inclusion, community support, and environmental sustainability. This alignment with sports helps Nike build a positive corporate culture that values social responsibility and teamwork, which in turn enhances their brand image and employee satisfaction [41]. Therefore, enterprises with senior management that encourages sports activities tend to develop a more innovative and dynamic corporate culture. This is evident in highly innovative enterprises where senior executives’ proactive involvement in sports and other extracurricular activities promotes a culture of health, wellness, and collaboration among employees [42]. These insights suggest that senior management’s positive attitude towards sports not only promotes a healthier and more cohesive work environment but also reinforces the company’s commitment to CSR, ultimately benefiting both the organization and its stakeholders.
Previous studies on CSR determinants typically focus on company characteristics [43,44], the economic environment [43,45,46], the legal environment [43,45], and competition intensity [43,45,47]. Joyner and Payne [48] contended that internal forces such as values and ethics were drivers of CSR behavior, emphasizing the positive relationship between these aspects and financial performance. Bruch and Walter [49] and Porter and Kramer [47] explored the impact of organizational resources and capabilities on CSR-related activities. Athanasopoulou et al. [50] examined the types and antecedents of CSR activities across various professional sports organizations in Europe and determined their effects on enterprises and society. Zhao and Yin [51] presented a comprehensive overview of the relevant research to identify three distinct stages in the intersection of CSR and innovation since 1996. Nevertheless, in-depth studies on the causes of and motivations for CSR are relatively few [52,53].

2.2. CSR, Sports, and Corporate Operations

CSR can be explained as a commitment to improving social welfare through the contribution of corporate resources and business practices [54]. It is also a core aspect of contemporary business thinking and academic research [55]. Marketing emphasizes the importance of a company’s CSR image in organizational operations [56]. Consequently, research on how CSR affects reputation, consumer attitudes, behavioral intentions [57,58,59,60], and corporate financial performance [61,62] continues to be widely discussed, especially in light of the global impact of the COVID-19 pandemic. The relevance of CSR activities to corporate performance has once again garnered significant attention [63,64,65,66,67,68].
CSR has become a crucial research topic sports management. Most studies have focused on the implementation of CSR activities by sports organizations and their impact on consumer responses and behaviors [69,70]. In sports communities, CSR is often reflected in brand awareness, corporate reputation, and fan loyalty. New generations of sports fans increasingly value how sports organizations address social issues and demand corporate responsibility [71]. The practice and role of CSR in sports organizations differ from those in traditional corporate organizations because sports possess many positive and unique factors that contribute to the effectiveness of CSR strategies. These include media coverage, appeal to younger generations, and positive societal views. The sports industry also benefits from fans’ passion for their products, which can easily garner government policy support and protection [72]. Consequently, CSR is often institutionalized in professional sports, driven by fan pressure and the unique resources sports possess compared to other industries, such as events, facilities, media, suppliers, sponsors, and sports professionals [73]. Sports can attract large audiences, fans, and general consumers, creating a platform for other sectors to collectively create a positive social impact [74]. From an institutional isomorphism perspective, sports have become a powerful form of social expression, exerting significant influence across economic, political, and sociological domains. The increasing popularity and social acceptance of sports have driven corporations to use sports as a platform to consolidate social legitimacy and encourage employees to practice CSR through sports initiatives [7]. Understanding how sports’ key characteristics are linked to CSR motivations is crucial, as it provides insights into how sport-based CSR relates to sustainable corporate development.
Given the unique status of sports in global society and intense publicity, the external actions of sports organizations attract scrutiny from fans and audiences, offering them a unique advantage in employing CSR strategies [7,75]. Conversely, the sports industry has long been plagued by corruption, cheating, racial discrimination, violence, and illegal drug use, all of which undermine integrity [75,76]. To reverse negative public perceptions and restore the industry’s credibility, CSR initiatives have become essential tools for sports organizations to raise awareness of social issues, protect company reputation, enhance profitability, and increase brand trust [77,78]. As expectations of sport-based CSR increase, stakeholders may become more critical of their CSR efforts. If CSR initiatives are perceived as selfish rather than altruistic, their value diminishes, potentially resulting in severe negative impacts. Therefore, CSR must align with organizational values and practices to ensure that stakeholders perceive it as genuine [79]. Some studies have noted that general stakeholders may not clearly understand corporate CSR participation, interpreting it as a marketing tool, public relations strategy, or response to mitigate negative incidents [80]. This negatively affects CSR practices and hinders corporate organizations’ ability to benefit from existing CSR activities [52,81,82]. However, sports and general corporate organizations do not always communicate their good deeds effectively. Despite the transparency of sports-related activities to the public, corporate organizations often do not invest sufficient resources and time toward communicate their CSR and philanthropic efforts [10], failing to maximize the positive impacts of these activities [55]. Effective communication with external stakeholders is crucial for generating positive perceptions of and loyalty toward corporations.
Previous studies on sport-based CSR have primarily focused on social media [83,84], sports clubs [85,86], and sports organizations [87,88,89,90]. In practice, several sports organizations and manufacturers have incorporated CSR into their core strategies to enhance environmental sustainability and meet societal expectations [91]. However, the mechanisms through which sports or general corporate organizations influence stakeholder perceptions and behaviors through CSR activities, and how they communicate and engage with stakeholders, require systematic investigation. Understanding the values and motivations behind corporate sport-based CSR practices is essential to develop effective strategies [12].

3. Methodology

3.1. Research Framework

The study primarily utilizes qualitative analysis, employing multiple case studies of sport-based CSR and in-depth corporate interviews to gather data. It also examines the sustainability reports of sports-certified enterprises over the years to compile the motivations and key focus areas of their participation in sport-based CSR. The goal is to identify the current practices, social impact, and corporate governance status of enterprises across different industry types that have received sports enterprise certification, and to outline future sustainable development strategies for general enterprises engaging in CSR through sports. The research framework is illustrated in Figure 1.

3.2. Case Study and Content Analysis

This study is inherently exploratory and qualitative, employing a multiple case study approach and in-depth corporate interviews to gather data. Additionally, it reviews the sustainability reports of sports-certified enterprises over the years to compile the motivations and determine the types of sport-based CSR activities. This approach aims to determine the motivations and future social and governance development directions of sport-based CSR activities among certified enterprises, thereby outlining sustainable development strategies for Taiwanese enterprises that use sports as a vehicle for CSR. Case studies have a long history of advancing knowledge in sociology, business, and anthropology, all of which are relevant to sport-based CSR activities. This method allows researchers to maintain meaningful and complete details necessary to describe real-world events. This approach and design are appropriate for investigating the use of CSR in sports organizations [92]. Content analysis techniques are also widely used in CSR research, being the most common method to analyze the social and environmental disclosures of enterprises [93]. The multiple case study approach involves conducting in-depth interviews with managers responsible for sport-based CSR across various types of enterprises; triangulating interview data with environmental, social, and governance (ESG) reports, archival materials, and publicly available corporate information; and then analyzing the data using content analysis.
The research process began by identifying enterprises that received sports enterprise certification between 2016 and 2023, as announced by the Sports Administration. Representative listed enterprises from four major industry categories were selected as case studies. The content of each certified enterprise’s sustainability report was reviewed and compiled.

3.3. Sample Selection and Data Collection

Given that the development and operational models of sport-based CSR are not yet well-defined, this study adopts a case study methodology to explore this phenomenon [94]. The case analysis systematically organizes the motivations and operational content of sport-based CSR in certified enterprises. The research subjects were primarily enterprises that received sport enterprise certification from 2016 to 2023, as announced by the Sports Administration. Based on past certified enterprises, they can be broadly categorized into traditional, technological, financial, and other service industries. One or two representative enterprises from each industry category were selected based on the purposive sampling technique for in-depth interviews to collect qualitative data and conduct multiple case analyses. Additional information on the sport-based CSR promotional activities of certified enterprises were obtained through the public inquiry system of the Corporate Governance Center of the Taiwan Stock Exchange.
The interviewees included individuals with experience drafting corporate ESG reports and those primarily responsible for executing corporate sport-based CSR activities. To ensure that the interview process adhered to research ethics guidelines, the execution process and methods were reviewed and approved by the ethics committee. Prior to each interview, participants were required to sign an informed consent form, and data processing was conducted in strict accordance with confidentiality principles to protect their rights. The research survey period was from 12 October 2023 to 3 May 2024. Basic information about the interview cases is summarized in Table 1.

3.4. In-Depth Interview Procedure

This study begins by integrating and synthesizing findings from prior literature to form a conceptual framework for the research topic. Following data collection through in-depth interviews, thematic analysis [95] was employed. This involves repeatedly reading and reviewing interview transcripts to identify recurring or emphasized themes. The coding process outlined by McDonald et al. [96] was used to identify specific themes. This involves searching for terms related to “sports,” “environment”, “society”, “governance”, “health”, “stakeholders”, and “corporate social responsibility” to uncover themes or sub-themes and explore their meanings and interconnections.
The multiple case study approach involved one-on-one semi-structured, in-depth interviews. Interviewers posed specific thematic questions and allowed respondents to elaborate freely, enabling the exploration of additional data and category construction based on the topics discussed [97]. Interviews focused on the interaction between the interviewer and interviewee, facilitating unrestricted discussions to fully capture significant issues related to sport-based CSR [98]. An interview guide, designed based on the conceptual framework and previous literature, was used for data collection (see Figure 1 for the research concept).
The interview process began by contacting the primary units and managers responsible for promoting sport enterprise certification via phone to confirm their willingness to participate. Participants were informed of the study’s purpose, methods, and procedures, and suitable interview times and locations were coordinated. The participants were also asked to prepare sport-based CSR-related materials for subsequent triangulations. Semi-structured in-depth interviews were conducted, each lasting approximately one hour, with flexibility for adjustments. The interview guide covered three main aspects: (1) motivations for engaging in sport-based CSR, (2) current status and issues of sport-based CSR, and (3) development and strategies of sport-based CSR, with three to four interview topics for each aspect (Table 2). Data were collected based on these 11 topics across the three aspects.
After each recorded interview, the content was transcribed verbatim and sent back to the interviewees for review to ensure data accuracy and completeness. Subsequently, data were coded and analyzed. The major themes and key responses from in-depth interview data were shown in Table S1.

3.5. Data Analysis and Coding Scheme

Data analysis began deductively, followed by an inductive approach for recording and analysis purposes. This study employed content analysis with axial coding based on CSR theories. The coding focused on the antecedents of motivations for engaging in sport-based CSR, current execution status and issues, and future sustainable development strategies. This process aimed to identify connections among the contexts, phenomena, and outcomes of sport-based CSR activities [99]. NVivo 14 software was used to assist in coding, categorizing, and reviewing the textual content of interview transcripts and sustainability reports of the surveyed enterprises. This allowed for deeper immersion and the identification of significant patterns, themes, and interrelationships, offering a holistic perspective on the sport-based CSR [100,101,102].
The coding scheme was based on different interviewees and themes. For instance, different types of enterprises are represented by codes M1–M6, while themes are represented by T01, T02, and T03 (motivations for engaging in sport-based CSR, current status and issues, and development and strategies of sport-based CSR, respectively). Each code corresponds to a specific interview response and analysis unit. For example, M1-T01-01 represents the first analysis unit from the first interviewee’s response to the theme of motivation for engaging in sport-based CSR. Similarly, M6-T03-04 indicates the fourth analysis unit from the sixth interviewee’s response to the theme of development and strategies of sport-based CSR.

4. Results and Discussion

Based on interview data and a comparison of the “social” dimension practices outlined in each company’s annual ESG reports, the significant implications of sport-based CSR implementation across various types of corporate cases are summarized as follows.

4.1. Motivations for Sport-Based CSR

4.1.1. Institutional Theory Correspondence

According to institutional theory, large Taiwanese corporations primarily engage in sport-based CSR driven by isomorphic mechanisms. Many enterprises integrate sports into their CSR activities, which is often rooted in senior management’s passion for sports or the founder’s athletic background. This spirit is perpetuated within the company, which actively promotes the establishment of sports clubs and hires professional coaches to guide employees. Top management’s love for sports naturally becomes part of the corporate culture, facilitating the company-wide promotion of sport-based CSR activities. Enterprises leverage this culture to develop long-term internal sport-based CSR strategies, ensure top-level support and participation, and continuously influence the entire organization. This motivation aligns with the mimetic isomorphism theory proposed by Amran and Haniffa [30] and Li [31], which suggests that organizational commitment to CSR tends to follow the preferences and values of company leaders regarding sports. It also echoes the normative isomorphism pressure highlighted by Roszkowska-Menkes and Aluchna [27], indicating that mature CSR practices gradually institutionalize from within the organization.
“Our engagement in these sports-related plans is related to our founder being a basketball player in school. Since the founder himself enjoys sports, this passion has driven the company for over 30 years. The sports clubs or organization of sports competitions within the company started quite early.”
(M1-T01-01)
“The promotion of sports primarily stems from enhancing employee health and aligning with government regulations on occupational health services at the time.”
(M2-T01-01)
“Our founder is also involved in sports. Among our golf friends, we proposed organizing a golf cup to give back to the community.”
(M4-T01-01)

4.1.2. Stakeholder Perspective

From the stakeholder perspective, enterprises participate in sport-based CSR not only enhance employee welfare but also strengthen connections with internal and external stakeholders. This motivation is similar to the stakeholder management model mentioned by Walters and Tacon [70] in the CSR practices of the UK football industry, where stakeholder actions specifically respond to the CSR activities of different sports organizations. Despite interviewing four different types of Taiwanese enterprises, the motivations for engaging in sport-based CSR were remarkably consistent. Enterprises actively organize sports activities to increase participation among employees, their families, and corporate partners, thereby expanding their influence. When designing sport-based CSR activities, enterprises often consider enhancing stakeholder engagement to improve corporate image and brand loyalty. They frequently host public sporting events, invite stakeholders, increase interaction and networking opportunities, and build strong stakeholder networks. This aligns with the view of Matten and Moon [21] that governments and society should create an institutional environment that fosters closer collaboration between enterprises and their stakeholders.
“Amidst the ESG trend, all enterprises, big and small, pay great attention to CSR. Therefore, we developed a comprehensive sports training system for our partners, providing a good environment and even offering services to other enterprises.”
(M3-T01-02)
“We initiated the event, and everyone contributed funds to organize the competition. After holding more than 30 sessions, it has become a community resource.”
(M4-T01-02)

4.1.3. Legitimacy Considerations

In terms of legitimacy, enterprises consider relevant regulations, such as the National Sports Act, when implementing sport-based CSR. When promoting health activities, enterprises not only meet basic legal requirements but also strive to exceed them by providing better sports environments. Enterprises are familiar and comply with relevant laws and regulations, actively exploring ways to enhance sport-based CSR standards within legal frameworks. Annual participation in the Sports Administration’s sport enterprise certification evaluation helps avoid legal risks, establishes a responsible corporate image, and enhances social trust. This corresponds to the arguments of Raimo et al. [18], who found that the amount of CSR disclosure provided by sports organizations according to law is a crucial determinant of information level and visibility. Although the Taiwanese government has clear legal regulations, enterprises should be encouraged rather than mandated to engage in sport-based CSR activities [23], aligning with Roszkowska-Menkes and Aluchna’s [27] assertion that they should be motivated to engage in diverse CSR activities rather than adopt defensive measures.
“There are certain regulations we must follow when organizing activities. We hope to apply for sport enterprise certification to ensure our direction is correct and complies with current laws and policies.”
(M6-T01-03)
“In recent years, the government has issued many regulations on employee health. … We aim not only to passively follow government regulations but also to proactively address trends like low birth rates and aging populations by introducing relevant employee care and health promotion measures early on.”
(M2-T01-03)

4.1.4. Unique Motivations for Sport-Based CSR

Enterprises believe that sport-based CSR can be easily integrated with other forms of social responsibility activities, such as environmental protection and public welfare. Organizations often engage employees in environmental volunteer services, such as beach or mountain cleanups, while organizing sports events. The motivation to implement CSR through sports is consistent with Anagnostopoulos et al.’s [7] argument that enterprises support employees in practicing CSR through sports initiatives because sports are increasingly accepted by society. Enterprises can create greater social benefits and value by integrating different forms of sports with various CSR activities. Taiwanese enterprises commonly combine sports, environmental protection, and public welfare to enhance the diversity of sports activities while simultaneously increasing employee participation and social recognition. This integrated strategy helps enterprises fulfill their social responsibilities more comprehensively.
“Sport-based CSR is not just for employee welfare but also relates to the organization’s social image and economic benefits.”
(M2-T01-04)
“By organizing public sports events, we enhance the company’s image and promote community engagement. Activities like beach and mountain cleanups align with our public welfare goals.”
(M5-T01-04)

4.2. Practices of Sport-Based CSR

General enterprises that implement sport-based CSR activities aim to enhance employee health, promote social interaction, and fulfill social responsibility, reflecting multiple core values. By organizing activities through sports clubs or sponsoring sports events, they not only improve the physical and mental health of their employees but also enhance their image within the community and industry. Employees within a company can clearly define the core values of sport-based CSR and integrate them into the overall business strategy, thereby significantly boosting work efficiency, satisfaction, social influence, and brand image.
“To organize this competition, we need a lot of resources and corporate sponsorship, akin to a title sponsor scenario. Although the entire cost is borne by the company, we hope to make the competition a public asset.”
(M4-T02-01)
“Health is a lifelong matter. The air we breathe is solid because the oxygen content is high during exercise. When one is happy, the things and people following will also share the same joy. That’s the core value.”
(M6-T02-01)
Internally, enterprises promote various sports and health-related activities to raise employees’ health awareness. These include regular sports competitions, health seminars, and sports facilities that significantly improve employees’ physical and mental health. Enterprises are willing to develop long-term employee health promotion plans to ensure the sustainability and effectiveness of sport-based CSR activities. These activities also consider employees’ diverse needs, offer various sports choices, and combine them with nutrition, health courses, and training.
“We have accumulated some experience and integrated it into a more comprehensive 2.0 version framework, covering employee care, health promotion activities, individual needs, annual government regulations, four major surveys, and health checks.”
(M2-T02-02)
“The company strongly encourages our participation and provides different levels of subsidies depending on the nature of the clubs and the number of participants.”
(M6-T02-02)
Regarding support for the sports industry and society, enterprises generally collaborate with communities or other enterprises to organize sporting events or sponsor professional sports teams to enhance their image within the community and among the general public. Jointly promoting diverse sport-based CSR activities not only expands the influence of these activities but also helps build a good corporate reputation and social relationship network.
“Corporate actions are swift, and we adapt to changes, giving back to more people, covering the entire nation. This approach aligns with the overall ESG mission and services.”
(M3-T02-03)
“What the company aims to do is blend seamlessly with local residents, achieving a good balance and mutual support. Procuring high-quality rice from local farmers as prizes for sports events is an example of social support.”
(M6-T02-03)
Enterprises emphasize the diversity and inclusiveness of sport-based CSR activities by combining sports with environmental protection and public welfare. They also introduce innovative sport-based CSR activities, increasing their diversity and inclusiveness by, for example, designing sports activities of various levels and types to meet different employee needs and incorporating environmental and public welfare concepts into activities to enhance their social value.
“The company collaborates with external organizations to host sports events, such as family day activities, allowing employees’ families to understand the company culture and its concern for employees.”
(M5-T02-04)
“The company encourages the creation of and participation in various sports and recreational clubs through flexible and diverse management methods and provides funding for them.”
(M2-T02-04)
The practice of sport-based CSR by Taiwanese enterprises aligns well with the model proposed by Smith and Westerbeek [75], wherein sports can be integrated with CSR to create inclusive, youth-friendly, health-oriented, socially interactive, environmentally conscious, culturally creative, and enjoyable multifaceted forms. Corporate managers can leverage the power of sports to achieve economic goals and maximize social benefits.

4.3. Current Issues and Challenges of Sport-Based CSR

Taiwanese enterprises across the four major industry types face the following challenges in ensuring the smooth implementation of projects and achieving expected social and commercial returns.

4.3.1. Resource Allocation and Management

Many enterprises face budget allocation challenges, especially when annual budgets are limited, and they need to strike a balance between different CSR projects. Sustaining sport-based CSR projects requires significant financial investment and external resources, including event organization, venue rental, equipment purchase, and staff training costs. Even large enterprises must allocate appropriate budgets based on the profitability of their core businesses, which exerts pressure on their financial resources. Enterprises often lack professional sports management teams or dedicated personnel to drive sport-based CSR projects, resulting in obstacles during the planning and execution processes, such as project design, event organization, and effectiveness evaluation.
“Hosting sports events or supporting company sports clubs requires substantial financial investment, which poses a considerable financial burden, especially for smaller enterprises in the same industry.”
(M2-T02-05)
“We also face challenges in budget allocation. We need to balance funds among various types of tournaments; in many instances, the chairman personally donates a significant amount.”
(M4-T02-05)

4.3.2. Internal and External Communication and Support

Different departments within an organization or even some employees may have limited understanding and recognition of sport-based CSR projects, possibly because of inadequate internal promotion or project designs that do not fully consider employees’ interests and needs. Low recognition among employees can affect their enthusiasm for participation, thereby affecting the overall effectiveness of projects.
“Of course, there are a few employees who feel that such activities do not align with their personal preferences, resulting in low participation and support for sports clubs.”
(M1-T02-05)
“Some departments in the company believe that such activities do not yield immediate results; thus, they are reserved about investing resources.”
(M5-T02-05)

4.3.3. Collaboration and Coordination with External Organizations

When using sports as a platform for CSR activities, enterprises often need to collaborate with multiple external organizations (i.e., local governments, non-profit organizations, sports associations, and professional training institutions). However, differing goals and operational methods among these organizations can lead to communication barriers, coordination difficulties, and conflicts of interest. This necessitates seeking assistance from professionals familiar with the sports industry.
“Promoting sport-based CSR plans requires cooperation with local governments and non-profit organizations. However, due to differing interests and goals, coordination challenges often arise, affecting project planning progress.”
(M3-T02-05)
“Cooperating with private sports organizations requires a long time to build trust and rapport, which slows down the initial stages of some sport-based CSR projects.”
(M6-T02-05)

4.3.4. Measuring the Effectiveness of Sport-Based CSR

General enterprises do not have specific, effective methods to quantitatively evaluate the social impact and commercial returns of sport-based CSR projects such as measuring health improvements among employees or community residents from a small or regional sports event or assessing the specific increase in corporate value or brand image from a sports sponsorship.
“Although we believe these activities help our corporate image, measuring the effectiveness of sport-based CSR remains a significant challenge for us.”
(M2-T02-05)
“We host more than a hundred cups annually, investing significant resources over the long term, but we have not actually calculated how much these activities enhance corporate brand awareness and social image.”
(M4-T02-05)
These challenges indicate that enterprises must adopt more comprehensive management measures when formulating sport-based CSR development strategies to improve the effectiveness and sustainability of CSR implementation.

4.4. Development and Strategy of Sport-Based CSR

4.4.1. Future Goals and Strategies for Implementing Sport-Based CSR

Enterprises are planning to continuously expand the scope and impact of sport-based CSR activities and enhance cooperation with communities and partners. Many enterprises with clear sport-based CSR goals incorporate them into their long-term development plans to ensure their sustainability and impact, thereby fostering deep collaboration with communities and partners.
“Our strategy is not just based on sports but also on the health and happiness of employees… We hope to create a healthy and happy workplace.”
(M1-T03-01)
“Our future plan is to quickly achieve profitability and gain government commitment. Once the foundation is established, we can start discussing cross-industry alliances and then broaden the scope and impact of sports activities to cover more regions and populations.”
(M3-T03-01)

4.4.2. Resource Utilization and Allocation Strategy

In terms of resource utilization and allocation strategies, enterprises tend to focus on strengthening the functions of welfare committees or seeking external sponsorship to address funding limitations. As they continue to increase their investment in sports activities, enterprises should emphasize rationalizing resource allocation to ensure the smooth implementation of sport-based CSR activities. Viable strategies include seeking external resource support, providing more sports facilities, supporting coaches and venue rentals, and sponsoring sports events. Establishing related budgets is essential to ensure effective resource utilization and continuous activity advancement. Internally, enterprises may consider establishing dedicated sport-based CSR management teams responsible for project design, implementation, and supervision. Team members should have expertise in sports, public relations, and event management.
“Enterprises should continue investing in sports facilities and activities, and optimize resource allocation and organizational management, using the Accountable, Responsible, Consulted, and Informed (ARCI) model to ensure the success and effectiveness of activities.”
(M6-T03-02)
“Various group affiliates should be invited to exchange experiences, share the results of current public welfare activities with other groups, and participate in resource sharing to make it bigger.”
(M5-T03-02)

4.4.3. Development Positioning of Corporate Sport-Based CSR

For the future development and positioning of corporate sport-based CSR, enterprises should use sports as a key strategy to improve employee health and fulfill CSR. They should also integrate sport-based CSR into broader SDGs to enhance the company’s social responsibility image, competitiveness, and sustainability.
“The organization of nationwide championships should be expanded. Our chairman wants to involve idle youth in sports to guide social trends correctly. Regular nationwide events across Taiwan will combine sports, economy, and tourism to promote local development.”
(M4-T03-03)
“The company will continue to use sports as a tool to improve employee health and fulfill social responsibility. It is planning to integrate these practices into other ESG report items.”
(M6-T03-03)
Overall, enterprises should focus on top-level support, stakeholder participation, legitimacy considerations, and the diversity and inclusiveness of their activities when promoting sport-based CSR activities. Additionally, they should develop long-term strategies and rationally allocate resources, integrating sport-based CSR with corporate operational strategies and SDGs to ensure sustained impact and social value.

5. Conclusions

This study explores the motivations, current status, and development strategies of Taiwanese enterprises in promoting sport-based CSR activities through multiple case studies. The research reveals that motivations for engaging in sport-based CSR are diverse and primarily driven by institutional pressures, stakeholder expectations, and legitimacy considerations. Senior management’s enthusiasm for sports and their active promotion have fostered a corporate culture conducive to sport-based CSR activities, which are crucial for enhancing internal cohesion. Enterprises widely recognize that sport-based CSR activities not only improve employees’ health and job satisfaction but also enhance corporate social image and brand loyalty. These internal drivers also reflect the importance enterprises place on health promotion and brand value enhancement when implementing sport-based CSR. In terms of development strategies, enterprises must design more flexible sport-based CSR activities to increase employee participation and recognition. They can integrate environmental and public welfare elements to create greater social benefits. Overall, this study reveals the primary drivers and challenges of sport-based CSR implementation in large Taiwanese enterprises. The study findings highlight the importance of incorporating sports elements into corporate sustainability activities, emphasizing the need for internal cultural building, stakeholder engagement, and innovative activities to promote sport-based CSR. These insights are valuable for enterprises to formulate effective sport-based CSR strategies and provide new perspectives for future research in this area.

5.1. Managerial Implications

The practical implications of sport-based CSR activities can be understood from the following perspectives.

5.1.1. Support from Senior Management

Senior management’s support and promotion of sports are crucial to developing a corporate culture that supports sport-based CSR, which can consequently promote company-wide sport-based CSR activities and enhance internal cohesion and employee well-being. Enterprises should foster a sports culture, develop long-term sport-based CSR strategies, and help employees establish correct exercise and health concepts, ultimately improving overall productivity.

5.1.2. Stakeholder Participation

Enterprises should consider enhancing the participation of internal and external stakeholders to improve their corporate image and brand value. Strategic alliances can be formed by regularly hosting public sports events, inviting stakeholders to participate, and strengthening cooperation with local governments, sports associations, and non-profit organizations to promote sport-based CSR projects. Demonstrating the outcomes of sport-based CSR projects to stakeholders, thereby increasing transparency and trust and expanding the company’s influence and social service network, is also essential.

5.1.3. Legitimacy and Innovation

When promoting health activities, enterprises should not only meet but also exceed basic legal requirements, provide better sports environments, and establish a responsible corporate image to enhance social trust.

5.1.4. Integration of Multiple CSR Activities

Enterprises can integrate various CSR activities—such as sports, environmental protection, and public welfare—to create greater social benefits and value. Such diversified activities can increase employee participation and social recognition, thereby enhancing the company’s social influence.

5.1.5. Rational Resource Allocation

Enterprises should establish budgets and seek external resource support to ensure the smooth implementation of sport-based CSR activities. Rational resource allocation is key to successfully promoting sport-based CSR activities.
For future sport-based CSR strategies, enterprises should first set clear goals and incorporate them into their long-term development plans to ensure sustainability. They should also focus on rational resource allocation and strengthen their cooperation with communities and stakeholders to expand the scope and impact of sport-based CSR continuously. Furthermore, enterprises should innovate sport-based CSR activities and enhance their diversity and inclusiveness, thereby fulfilling CSR and achieving SDGs more effectively.

5.2. Limitations and Further Suggestions

This study primarily employs qualitative analysis, using in-depth interviews and multiple case studies to collect data. The interview data may have been influenced by respondents’ subjective opinions, limiting the generalizability of the research findings. Additionally, the case studies mainly involved Taiwanese listed enterprises, and the conclusions may not be fully applicable to enterprises in other countries or to small and medium-sized enterprises. Future research should expand the sample scope to include enterprises from different countries and industries for comparison and further test the robustness and applicability of the findings. Combining quantitative analysis methods such as large-scale surveys with long-term tracking studies can reveal changes and effects in the promotion of sport-based CSR activities. Exploring the long-term relationship between sport-based CSR activities and corporate sustainability and further verifying the specific impacts of sport-based CSR on corporate brand value and employee health would provide more compelling evidence to illustrate the importance and necessity of implementing sport-based CSR.

Supplementary Materials

The following supporting information can be downloaded at: https://www.mdpi.com/article/10.3390/su16146027/s1, Table S1: The major themes and key responses from in-depth interview data.

Funding

This research was funded by the National Science and Technology Council of R.O.C., grant number: NSTC 112–2410–H–156–004–MY2.

Institutional Review Board Statement

Not applicable.

Informed Consent Statement

Not applicable.

Data Availability Statement

Data are contained within the article.

Conflicts of Interest

The author declares no conflicts of interest.

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Figure 1. Conceptual framework of sport-based CSR in enterprises.
Figure 1. Conceptual framework of sport-based CSR in enterprises.
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Table 1. Interview case list and coding.
Table 1. Interview case list and coding.
CodeIndustryDepartment/PositionOverview of Operations
M1Other telecommunications and communicationsHuman Resources Department/ManagerDesign and distribution of professional communication components
M2Communications networkSustainability Office/ManagerMain products include switches, wireless network products, broadband network products, digital home equipment, cloud application solutions, and other network products
M3Other sports venuesGeneral ManagerManagement of sports venues, XPORTS Sports Academy, sports equipment agency, and organization of sports events
M4Life insuranceDirector’s Office/Chief SecretaryPersonal and group insurance for life, health, accident, annuity, universal insurance, and investment-linked products
M5Property insuranceFinancial and Administrative Management Department/DirectorCar, fire, cargo, engineering, liability, accident, and health insurance
M6Textile and apparelDeputy General ManagerManufacturing of textiles and related products, including synthetic fibers, textiles, petrochemicals, land development, and investments
Table 2. Semi-structured interview guide for sport-based CSR.
Table 2. Semi-structured interview guide for sport-based CSR.
Interview TopicsInterview ThemesProbe Questions
Motivations for sport-based CSR1. Institutional considerationsWhat are the internal and external pressures driving the organization to implement sport-based CSR?
2. Stakeholder considerationsWhat are the perceptions and viewpoints of internal and external stakeholders regarding sport-based CSR?
3. Legitimacy considerationsHow aligned is the company’s operations with national sports regulations and laws?
4. Other unique motivations for sport-based CSRWhat are the environmental, social, and economic significances of sport-based CSR for the company?
Current issues and challenges of sport-based CSR1. Core values of sport-based CSRHow well do company policies and management mechanisms align with sport-based CSR values?
2. Promotion of employee healthWhat types and contents of sport-based CSR activities does the company undertake?
3. Support from the sports industry and societyHow does the company implement and certify sport-based CSR activities?
4. Characteristics of implementing sport-based CSRWhat policies do the company use to ensure effective and independent operation of sport-based CSR?
Future development and strategy of sport-based CSR1. Goal planning for sport-based CSRWhat specific sport-based CSR goals are outlined in the company’s sustainability reports?
2. Utilization and allocation of corporate resourcesHow does the company select and allocate resources for sport-based CSR activities?
3. Development positioning of corporate sport-based CSRWhat are the future strategic directions for sport-based CSR activities to adapt to the internal and external environments and competition?
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Lu, H.-F. Motivations and Strategies of Sport-Based Corporate Social Responsibility: Multiple Case Studies of Taiwanese Enterprises. Sustainability 2024, 16, 6027. https://doi.org/10.3390/su16146027

AMA Style

Lu H-F. Motivations and Strategies of Sport-Based Corporate Social Responsibility: Multiple Case Studies of Taiwanese Enterprises. Sustainability. 2024; 16(14):6027. https://doi.org/10.3390/su16146027

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Lu, Huei-Fu. 2024. "Motivations and Strategies of Sport-Based Corporate Social Responsibility: Multiple Case Studies of Taiwanese Enterprises" Sustainability 16, no. 14: 6027. https://doi.org/10.3390/su16146027

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