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Edith Cowan University

Accounting

Corporate social responsibility

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Full-Text Articles in Business

Entrepreneurial Csr, Managerial Role And Firm Resources: A Case Study Approach, Alonso Duarte, Ian P. Austin Jan 2018

Entrepreneurial Csr, Managerial Role And Firm Resources: A Case Study Approach, Alonso Duarte, Ian P. Austin

Research outputs 2014 to 2021

Purpose: The purpose of this study is to contribute to the extant body of the entrepreneurship and business management literature, investigating corporate social responsibility (CSR) and its implications for firms’ competitiveness. The cases of four different firms are examined through the lens of the resource-based view of the firm and role theory. Design/methodology/approach: Face-to-face and telephone interviews were conducted with the owners and managers of four model firms identified in Western Australia. Findings: While financial outcomes clearly stand out as the end goal for engaging in CSR-related practices, the importance of firm managers’ entrepreneurial role emerges in using existing resources …


Measuring The Quality And Identifying Influencing Factors Of Sustainability Reporting: Evidence From The Resources Industry In Australia, Siew Hoon Ong Jan 2016

Measuring The Quality And Identifying Influencing Factors Of Sustainability Reporting: Evidence From The Resources Industry In Australia, Siew Hoon Ong

Theses: Doctorates and Masters

The lack of a standardised reporting framework in sustainability reporting has resulted in companies producing unaudited generic sustainability information that are not reflective of companies’ actual sustainability performance. The disclosures also differ in quality and hinder comparison. This study addresses these problems with the development of a new scoring index that integrates the hard and soft principles in Clarkson, Li, Richardson and Vasvari’s (2008) environmental index with performance indicators of the Global Reporting Initiatives (GRI) framework. The newly developed index comprises all three aspects of sustainability (economic, environmental and social) and adopts a standardised scoring scale that is reflective of …