1st Edition
Comparative CSR and Sustainability New Accounting for Social Consequences
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
Biography
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
