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Full-Text Articles in Business Law, Public Responsibility, and Ethics
Exploring The Global Reporting Initiative Guidelines As A Model For Triple Bottom-Line Reporting, Laura Hartman, Mollie Painter-Morland
Exploring The Global Reporting Initiative Guidelines As A Model For Triple Bottom-Line Reporting, Laura Hartman, Mollie Painter-Morland
Laura Hartman
The paper is aimed at analyzing the contribution that the Global Reporting Initiative (GRI) makes to the field of sustainability reporting. It provides an overview of the multitude of initiatives aimed at standardizing corporate social responsibility efforts on a global scale and highlights the ways in which the GRI can be distinguished from other international initiatives. By evaluating GRI’s goals and its claims, the paper provides an overview of the strengths and weaknesses of this critical initiative. It includes a discussion of changes and new strategies that the GRI proposes as part of its recently introduced G3 Guidelines. The authors …
Unresolved Issues And Further Questions: Meir, Potts, And Hendry, Laura Hartman
Unresolved Issues And Further Questions: Meir, Potts, And Hendry, Laura Hartman
Laura Hartman
No abstract provided.
The Communication Of Corporate Social Responsibility: United States And European Union Multinational Corporations, Laura Hartman, Robert Rubin, Kathy Dhanda
The Communication Of Corporate Social Responsibility: United States And European Union Multinational Corporations, Laura Hartman, Robert Rubin, Kathy Dhanda
Laura Hartman
This study explores corporate social responsibility (CSR) by conducting a cross-cultural analysis of communication of CSR activities in a total of 16 U.S. and European corporations. Drawing on previous research contrasting two major approaches to CSR initiatives, it was proposed that U.S. companies would tend to communicate about and justify CSR using economic or bottom-line terms and arguments whereas European companies would rely more heavily on language or theories of citizenship, corporate accountability or moral commitment. Results supported this expectation of difference, with some modification. Specifically, results indicated that EU companies do not value sustainability to the exclusion of financial …