Concepts of corporate social responsibility (CSR) are widely used by businesses, professional bodies and academics, but are also widely contested. CSR is usually described as comprising three elements: environmental, economic and social, though there is no serious consensus on how to go about translating ideas into practice. This research handbook addresses some key areas of contention, theory and practice within CSR in order to address, challenge and inform debate in academia and practice.
The collaborative text extends understanding of CSR through articulating current thinking on each facet of a vital subject. Each theme is represented by inter-disciplinary discussion of key questions on CSR by researchers and practitioners in the field. In doing so, the book:
- Explores and critiques CSR goals, and national, organizational and managerial strategies Reviews the distinctive role and importance of CSR to academics, professionals and practitioners and identifies appropriate bridging strategies
- Evaluates the nature, direction and applicability of selected theoretical dimensions which inform the understanding of CSR
- Assesses the opportunities for theory building, to support further understanding of the complexities of CSR and the sustainability and long term value of CSR practice to corporations and civil society
This timely and significant contribution to the theory and practice of CSR will prove to be vital reading for students, researchers and practitioners involved with the field. It will also become a key reference for anyone with an interest in business and society.
Table of Contents
Introduction: Corporate Social Responsibility – A Research Agenda Kathryn Haynes, Alan Murray & Jesse Dillard Part I: Defining CSR 2. Deciphering the Domain of Corporate Social Responsibility Jesse Dillard and Alan Murray 3. Economic Development, Climate Change and the Limitations of Corporate Social Responsibility Steven Toms 4. CSR and Collaboration Lucian J. Hudson and Matthew Harris Part II: Taxation and Social Justice 5. Smoke and Mirrors: Corporate Social Responsibility and Tax Avoidance Prem Sikka 6. Is Corporation Taxation Practice a CSR Issue? The Duke of Westminster’s Guide to Tax "avoidance" Gregory Morris 7. Corporate Tax Avoidance: An Ethical Evaluation Lutz Preuss 8. Shackled States: Finance Capital and the Global Evolution of Public Private Partnerships Matthias Beck Part III: The Environment and Sustainability 9. Accountability, Sustainability and the World’s Largest Corporations: Of CSR, Chimeras, Oxymorons and Tautologies Rob Gray 10. Measuring Sustainable Development Performance: Possibilities and Issues Jan Bebbington 11. Using Science in Business Sustainability Teaching and Research Helen Borland Part IV: Human Rights and CSR 12.Human Rights within an Ethic of Accountability Jesse Dillard 13. Business and Human Rights – Towards Global Standards Peter Frankental Part V: Corporate Philanthropy and CSR 14. Contested Perspectives on Corporate Philanthropy Jenny Harrow 15. Corporate Philanthropy at a Time of (economic) Crisis – the Irish Experience Gemma Donnelly-Cox, Andrew O’Regan and Gerard McHugh 16. Nonprofit-Business Partnerships as Agents for Change: Cross Sector Social Interactions - A Contextualist Research Agenda May Seitanidi Part VI: CSR, Sustainability, Governance and Civil Society – where Next? 17. Capitalism in Crisis: Lessons from the Voluntary Sector Paul Palmer, Peter Grant and Stephen Lloyd 18. Enhancing Impact of CSR on Economic Development and Livelihoods in Developing Countries –Opportunity for Policy Makers and Global Businesses Veronica Broomes 19. Reflections on the Future of CSR and Accounting for Sustainability Stuart Cooper 20. In Conflicting Paradigms of Corporate Social Responsibility, whither Social Justice? Alan Murray and Kathryn Haynes
Kathryn Haynes is Northern Society Chair in Accounting & Finance at Newcastle University Business School, UK.
Alan Murray is Senior Teaching Fellow in Corporate Social Responsibility at the University of Leeds Business School, UK.
Jesse Dillard is Retzlaff Chair in Accounting at Portland State University, USA. He co-edited Understanding the Social Dimension of Sustainability also published by Routledge.
'This book combines academic and practitioner perspectives to good effect, helping to throw light on the contested nature of Corporate Responsibility' Laura J. Spence, Director, Centre for Research into Sustainability, Royal Holloway, University of London, UK.