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Articles 1 - 5 of 5
Full-Text Articles in Business Law, Public Responsibility, and Ethics
Corporate Social Responsibility In The United States And Nigeria, Olatokunbo Ahmed Wilfred Tijani
Corporate Social Responsibility In The United States And Nigeria, Olatokunbo Ahmed Wilfred Tijani
Walden Dissertations and Doctoral Studies
A recent spate of violations uncovered by international regulators has suggested an emerging social problem that the current corporate social responsibility (CSR) credibility paradigm could be decoupling between theory and practice. This development has left most stakeholders deliberating if CSR in practice is aligned with CSR in theory. This correlational research study empirically tested the CSR theory, positing improved corporate social performance (CSP) and corporate financial performance (CFP); and stakeholder theory, positing quid pro quo correlation between multinational corporations (MNCs) and their stakeholders. The purpose of this study was to identify if there is a positive association between the corporate …
Making Sustainability Disclosure Sustainable, Jill E. Fisch
Making Sustainability Disclosure Sustainable, Jill E. Fisch
All Faculty Scholarship
Sustainability is receiving increasing attention from issuers, investors and regulators. The desire to understand issuer sustainability practices and their relationship to economic performance has resulted in a proliferation of sustainability disclosure regimes and standards. The range of approaches to disclosure, however, limit the comparability and reliability of the information disclosed. The Securities & Exchange Commission (SEC) has solicited comment on whether to require expanded sustainability disclosures in issuer’s periodic financial reporting, and investors have communicated broad-based support for such expanded disclosures, but, to date, the SEC has not required general sustainability disclosure.
This Article argues that claims about the relationship …
Identifying Worldviews On Corporate Sustainability: A Content Analysis Of Corporate Sustainability Reports, Nancy E. Landrum, Brian M. Ohsowski
Identifying Worldviews On Corporate Sustainability: A Content Analysis Of Corporate Sustainability Reports, Nancy E. Landrum, Brian M. Ohsowski
School of Environmental Sustainability: Faculty Publications and Other Works
Companies commonly issue sustainability or corporate social responsibility (CSR) reports. This study seeks to understand worldviews of corporate sustainability, or the corporate message conveyed regarding what sustainability or CSR is and how to enact it. Content analysis of corporate sustainability reports is used to position each company report within stages of corporate sustainability. Results reveal that there are multiple coexisting worldviews of corporate sustainability, but the most dominant worldview is focused on the business case for sustainability, a position anchored in the weak sustainability paradigm. We contend that the business case and weak sustainability advanced in corporate sustainability reports and …
Corporate Social Responsibility/Sustainability Reporting Among The Fortune Global 250: Greenwashing Or Green Supply Chain?, John K. Lewis
Corporate Social Responsibility/Sustainability Reporting Among The Fortune Global 250: Greenwashing Or Green Supply Chain?, John K. Lewis
Faculty and Staff - Articles & Papers
The sustainability reporting efforts of MNCs who are members of the Fortune Global 250 (FG250) was investigated. The focus was on sustainability reporting by MNCs of supply chain impacts. The reporting of FG250 MNCs was examined to determine if greenwashing was occurring or whether MNCs had committed to operating a green supply chain. A mixed methodology was used consisting of quantitative analysis of twenty-five MNC CSR/sustainability reports which were randomly selected from the FG250 listing. Qualitative analysis using content analysis was also conducted on the reports. Both methodologies concentrated on the sustainability reporting of the selected MNCs in regard to …
Organizational Fields, Transnational Business Governance Interactions And The Diffusion Of Csr, Melanie Coni-Zimmer
Organizational Fields, Transnational Business Governance Interactions And The Diffusion Of Csr, Melanie Coni-Zimmer
Transnational Business Governance Interactions Working Papers
The paper analyzes the process of global diffusion of Corporate Social Responsibility (CSR) in the oil industry and how interactions between different actors have contributed to this outcome. It starts from the empirical puzzle that CSR has spread globally among transnational corporations since the mid 1990s (diffusion of CSR as a dependent variable). To explain this phenomenon, the paper presents a theoretical argument based on insights from sociological neo-institutionalism. It uses the concept of organizational fields as social spaces where organizations interact with one another. The structuration of an organizational field leads to processes of homogenization among the organizations belonging …