1st Edition

Comparative CSR and Sustainability New Accounting for Social Consequences

Edited By Gabriel Donleavy, Carlos Noronha Copyright 2023
    422 Pages 24 B/W Illustrations
    by Routledge

    422 Pages 24 B/W Illustrations
    by Routledge

    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 UN’s 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, actor–network 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.

    1. Introduction: CSR at the peak of the globalisation movement
    Gabriel Donleavy and Carlos Noronha
    Part 1: CSR Extinction, disasters, and the new paradigm
    2. The transition from biodiversity to extinction accounting in the Chinese context
    Ruopiao Zhang
    3. Responsive approaches to community involvement in resettlement schemes to prevent conflict: A case study in the Chibuto district, Mozambique
    Constâncio Augusto Machanguana
    4. Sustainability reporting during COVID-19: A study of the hospitality industry
    Pui San Ip and Carlos Noronha
    5. The reciprocal nature of CSR: A case study of Macau
    Weng Si Lei, Fernando Lourenço and Kim Ieng Loi
    6. The impact of COVID-19 on social responsibility in stigmatized occupations
    Ariana Chang
    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
    Anisur R. Faroque, Esnaina Quader, Mohammad Osman Gani and Sina Mortazavi
    8. The process model of inclusive innovation from an MNE perspective: A case study of India
    Sina Mortazavi, Anisur R. Faroque, Markus Raatikainen and Pirooz Tohidi Khiavi
    9. CSR by regulators: The case of sustainable villages for development (SV4D) in Mozambique
    Pedro Verga Matos, Paulo Almeida Gonçalves and Nadine Chorão
    10. Using "actor-network theory and friends" to explore CSR reporting in the information and communication technology sector under the Belt and Road Initiative
    Carlos Noronha and Ruopiao Zhang
    Part 3: CSR  Greenwashing and window-dressing
    11. Corporate green initiatives as real circular economy or window-dressing?
    Limin Fu
    12. Why are the Japanese companies publishing integrated reports? Perceiving through the lens of institutional theory
    Md Tapan Mahmud
    13. Conceptualizing CSR avoidance and engagement
    Duane Windsor
    Part 4: CSR  New underlying assumptions
    14. CSR and the Orbital Theory of Accountability
    Gabriel Donleavy
    15. Companies’ responsibilities and political dissent: The new frontier of corporate social responsibility?
    Denis De Castro Halis
    16. Do businesses have a responsibility or an obligation to society? Setting out the terms for business engagement
    Sam Sarpong
    17. Managing stakeholder relationships within corporate social responsibility communication
    Teresa Burguete, Cristina Sales Baptista and Idalina Dias Sardinha
    Part 5: CSR  Sustainability goals and ESG
    18. The road towards an internationalized Sustainable Development Goals Disclosure (SDGD) practice in China
    Jieqi Guan, Sandy Hou In Sio and Cindia, Ching Chi Lam
    19. The general overview of Environmental, Social and Governance (ESG) guidelines in Hong Kong: Past, present and future
    Tiffany Cheng-Han Leung and You Shi Xiang
    20. Corporate social responsibility and countries’ reputation: A study from a global strategic management perspective
    Nataliia Krasnokutska and Taras Danko
    21. Concluding remarks: Comparative CSR and sustainability research – An axial analysis
    Gabriel Donleavy and Carlos Noronha


    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.

    '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