This book breaks new ground by providing a structured and cohesive set of contributions on the actions, developments, problems and theories of corporate social responsibility (CSR). With new case studies from the UNs Least Developed Countries (LDCs), contributors in this book investigate how firms in Eastern and Western countries are responding to and making use of evolving CSR guidelines.
The book addresses the following questions: is CSR simply greenwashing or an authentic commitment to responsible corporate citizenship? Has globalization drawn CSR conduct in LDCs closer to that of industrialized countries? Stakeholder theory, actornetwork theory and a new orbital theory of accountability are applied to give coherence to the case studies. Other chapters address greenwashing in reports, the impact of CSR in socially stigmatized occupations, an analysis on what responsibility precisely entails in CSR, and the interface between law and CSR. The book also considers the impact of COVID-19 on the hospitality industry, and includes a contribution from Ukrainian scholars, one written while their city of Kharkiv was under attack by Russian forces.
This book will be a useful reference to those interested in discussions on crises, climate change, and SDGs and realizing sustainable goals through CSR.
Recenzijas
'A real strength of the compilation is its substantial, although not exclusive, focus on CSR in Eastern and developing countries, areas much in need of rich investigation. To that end, Comparative CSR and Sustainability: New Accounting for Social Consequences offers new insights on where we stand and where we need to go.'
Dennis M. Patten, Emeritus Distinguished Professor of Accounting, Illinois State University
1. Introduction: CSR at the peak of the globalisation movement Part 1:
CSR: Extinction, disasters, and the new paradigm
2. The transition from
biodiversity to extinction accounting in the Chinese context
3. Responsive
approaches to community involvement in resettlement schemes to prevent
conflict: A case study in the Chibuto district, Mozambique
4. Sustainability
reporting during COVID-19: A study of the hospitality industry
5. The
reciprocal nature of CSR: A case study of Macau
6. The impact of COVID-19 on
social responsibility in stigmatized occupations Part 2: CSR challenges in
developing and least developed countries
7. The role of NGOs in CSR: A
comparison of NGOs practices of and influences on CSR in developing and
developed countries
8. The process model of inclusive innovation from an MNE
perspective: A case study of India
9. CSR by regulators: The case of
sustainable villages for development (SV4D) in Mozambique
10. Using
"actor-network theory and friends" to explore CSR reporting in the
information and communication technology sector under the Belt and Road
Initiative Part 3: CSR: Greenwashing and window-dressing
11. Corporate green
initiatives as real circular economy or window-dressing?
12. Why are the
Japanese companies publishing integrated reports? Perceiving through the lens
of institutional theory
13. Conceptualizing CSR avoidance and engagement Part
4: CSR and new underlying assumptions
14. CSR and the Orbital Theory of
Accountability
15. Companies responsibilities and political dissent: The new
frontier of corporate social responsibility?
16. Do businesses have a
responsibility or an obligation to society? Setting out the terms for
business engagement
17. Managing stakeholder relationships within corporate
social responsibility communication Part 5: Sustainability goals and ESG
18.
The road towards an internationalized Sustainable Development Goals
Disclosure (SDGD) practice in China
19. The general overview of
Environmental, Social and Governance (ESG) guidelines in Hong Kong: Past,
present and future
20. Corporate social responsibility and countries
reputation: A study from a global strategic management perspective
21.
Concluding remarks: Comparative CSR and sustainability research An axial
analysis
Gabriel Donleavy is a Professor of Accounting at the University of New England, Australia.
Carlos Noronha is an Associate Professor of Accounting at the University of Macau, Macau SAR, China.
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