Corporate Social Responsibility - A Comparative Analysis of Germany and the USA

Corporate Social Responsibility - A Comparative Analysis of Germany and the USA PDF Author: Corinna Sinzig
Publisher: GRIN Verlag
ISBN: 3640769872
Category : Social responsibility of business
Languages : en
Pages : 69

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Book Description
Seminar paper from the year 2010 in the subject Business economics - Economic Policy, grade: 1,7, Free University of Berlin (Management), course: Corporate Governance and Corporate Social Responsibility - An International Comparison, language: English, abstract: Nowadays the power and impact of big organizations has reached a new peak. Corporations are among the world's most powerful and dominant institutions. In some cases they are even surpassing the revenue-producing ability of small governments. In contrast to this economic success, globally acting companies are often accused of social and ecological misbehavior. Nevertheless, revealed affairs like the Nike-case have increased the awareness of customers, governmental organizations, trade unions and other stakeholders. For this reason during the past decades, the construct of Corporate Social Responsibility (CSR) has gained growing attention, in both political and academic ways. While the image of socially contributing companies, acting beyond their legal duties and obligations, has a longer and more intensive history in the Anglo-Saxon countries and particularly in the United States, the concept is less implemented in central Europe. This is often explained by the fact that in these states many environmental and social responsibilities of companies are defined by laws, which are optional in Anglo-Saxon countries. These cross-national differences shall be outlined and critically analyzed within this paper, by comparing the CSR practices of Germany and the USA. Furthermore the question shall be answered to which extend the institutional background of corporations can shape their behavior and finally lead to a high or weak adoption of corporate social practices.

Corporate Social Responsibility - A Comparative Analysis of Germany and the USA

Corporate Social Responsibility - A Comparative Analysis of Germany and the USA PDF Author: Corinna Sinzig
Publisher: GRIN Verlag
ISBN: 3640769872
Category : Social responsibility of business
Languages : en
Pages : 69

Get Book

Book Description
Seminar paper from the year 2010 in the subject Business economics - Economic Policy, grade: 1,7, Free University of Berlin (Management), course: Corporate Governance and Corporate Social Responsibility - An International Comparison, language: English, abstract: Nowadays the power and impact of big organizations has reached a new peak. Corporations are among the world's most powerful and dominant institutions. In some cases they are even surpassing the revenue-producing ability of small governments. In contrast to this economic success, globally acting companies are often accused of social and ecological misbehavior. Nevertheless, revealed affairs like the Nike-case have increased the awareness of customers, governmental organizations, trade unions and other stakeholders. For this reason during the past decades, the construct of Corporate Social Responsibility (CSR) has gained growing attention, in both political and academic ways. While the image of socially contributing companies, acting beyond their legal duties and obligations, has a longer and more intensive history in the Anglo-Saxon countries and particularly in the United States, the concept is less implemented in central Europe. This is often explained by the fact that in these states many environmental and social responsibilities of companies are defined by laws, which are optional in Anglo-Saxon countries. These cross-national differences shall be outlined and critically analyzed within this paper, by comparing the CSR practices of Germany and the USA. Furthermore the question shall be answered to which extend the institutional background of corporations can shape their behavior and finally lead to a high or weak adoption of corporate social practices.

Non-Financial Disclosure and Integrated Reporting

Non-Financial Disclosure and Integrated Reporting PDF Author: Lucrezia Songini
Publisher: Emerald Group Publishing
ISBN: 1838679650
Category : Business & Economics
Languages : en
Pages : 240

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Book Description
For researchers and managers interested in performance measurement, this volume includes innovative research that sheds light on topics such as the determinants of disclosure quality, the identification of appropriate metrics, the relationship among the different disclosure mechanisms and between voluntary and mandatory disclosure, and many more.

Comparative CSR and Sustainability

Comparative CSR and Sustainability PDF Author: Gabriel Donleavy
Publisher: Taylor & Francis
ISBN: 1000820785
Category : Business & Economics
Languages : en
Pages : 422

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Book Description
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.

Corporate Sustainability in International Comparison

Corporate Sustainability in International Comparison PDF Author: Stefan Schaltegger
Publisher: Springer
ISBN: 3319062271
Category : Technology & Engineering
Languages : en
Pages : 255

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Book Description
Although every country is distinguished by its history, culture and language as well as its unique economic, environmental and social conditions, it can be expected that international operating companies will exhibit common patterns since sustainability challenges do not stop at national borders. Building on original data based on results of the International Corporate Sustainability Barometer survey, this book depicts and analyzes the current state of corporate sustainability management and corporate social responsibility. Part I describe the approach and summarizes the broad results, outlining the methodology and offering an overview of results of the ICSB survey. Part II presents specific findings for each of eleven countries surveyed: Australia, Belgium, France, Germany, Hungary, Japan, Korea, Spain, Switzerland, the United Kingdom and the USA. Part III provides a comparative analysis and highlights broad patterns in the international results. Most strikingly, the book reveals surprisingly widespread similarities among the sustainability management practices of large companies in economically developed countries all over the world. All the survey results are analyzed according to the same Triple-I approach: Intention - Why do companies manage sustainability?; Integration - To what extent do companies embed sustainability in their core business and in their organization? And Implementation - How is corporate sustainability operationalized? Based on this structure the analysis serves not only to make comparisons and to investigate national characteristics; it also builds a foundation for examining whether there truly is a world-spanning common state of the art of corporate sustainability. Distinguished authors who were involved in the International Corporate Sustainability Barometer project offer their insights, identifying and discussing national and international patterns that can provide the basis for further ideas and inspiration to practitioners and researchers worldwide who are engaged in corporate sustainability.

A Stakeholder Approach to Corporate Social Responsibility

A Stakeholder Approach to Corporate Social Responsibility PDF Author: Philip Kotler
Publisher: Routledge
ISBN: 1317186575
Category : Business & Economics
Languages : en
Pages : 567

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Book Description
Corporate social responsibility has grown into a global phenomenon that encompasses businesses, consumers, governments, and civil society, and many organizations have adopted its discourse. Yet corporate social responsibility remains an uncertain and poorly defined ambition, with few absolutes. First, the issues that organizations must address can easily be interpreted to include virtually everyone and everything. Second, with their unique, often particular characteristics, different stakeholder groups tend to focus only on specific issues that they believe are the most appropriate and relevant in organizations' corporate social responsibility programs. Thus, beliefs about what constitutes a socially responsible and sustainable organization depend on the perspective of the stakeholder. Third, in any organization, the beliefs of organizational members about their organization's social responsibilities vary according to their function and department, as well as their own managerial fields of knowledge. A Stakeholder Approach to Corporate Social Responsibility provides a comprehensive collection of cutting-edge theories and research that can lead to a more multifaceted understanding of corporate social responsibility in its various forms, the pressures and conflicts that result from these different understandings, and some potential solutions for reconciling them.

New Perspectives on Corporate Social Responsibility

New Perspectives on Corporate Social Responsibility PDF Author: Linda O'Riordan
Publisher: Springer
ISBN: 3658067942
Category : Business & Economics
Languages : en
Pages : 641

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Book Description
Providing a timely contribution to the ongoing questions surrounding topics which are by definition subject to varying stakeholder interpretations, this book addresses “the missing link” between theoretical CSR concepts and everyday management practice. It acts as a guide to awaken managers to the advantages of adopting a CSR “mindset” when developing sustainable business strategies. The book consists of three parts: 1) A theoretical realm which establishes the key concepts and rationale for the adoption of a sustainable CSR approach, 2) A practical realm which addresses putting CSR and sustainability into business practice, 3) An educational realm which proposes how to incorporate the concepts into teaching and training.

Corporate Social Responsibility

Corporate Social Responsibility PDF Author: Subhabrata Bobby Banerjee
Publisher: Edward Elgar Publishing
ISBN: 184720855X
Category : Business & Economics
Languages : en
Pages : 220

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Book Description
This book has many merits. It will make fascinating reading for the increasing number of organizational scholars who wonder how organizational research can engage more in accounting for the impact of corporations on their environment in a broad sense. Bahar Ali Kazmi, Bernard Leca and Philippe Naccache, Organization Studies This book is for those who will enjoy a thoughtful and informative monograph that acutely summarises and refreshes critique from a political and sociological perspective. It is a comprehensive re-interpretation of the corporate world and the evidently meretricious regime of CSR which makes it an enjoyable compendium for critical management studies fans . . this erudite volume will be valuable to mainstream, social science academics either involved in (or dismissive of) CSR and sustainability discourses in management education and research. David Bevan, Scandinavian Journal of Management Banerjee s book is thought provoking and must be read. But it should be read not only by corporate social responsibility scholars but by all business scholars. It is through Banerjee s provocations that we can understand the shortcomings of corporate systems and the boundaries of corporate social responsibility. Pratima Bansal, Administrative Science Quarterly This is a tour de force that carefully assembles and incisively interrogates perhaps the most pressing problem of our age: how to harness the resources of corporations to tackle global problems of poverty, oppression and environmental degradation? Banerjee does not present us with glib pronouncements or simplistic fixes. Instead, he brilliantly illuminates the scale of the challenges and lucidly assesses the relevance and value of CSR responses to date. Hugh Willmott, University of Cardiff, UK Bobby Banerjee takes on the popular mythologies of neo-liberal corporate social responsibility with enviable flair and a thoroughness of scholarship that will dismay its apologists. His critique extends from the origins of the modern corporation and its well-known abuses and excesses to far harder targets the more attractive alternatives that have been developed for theory and practice that, as Banerjee shows brilliantly, only serve to mask continuing neo-colonial abuses. Banerjee is not content simply to expose the impossibilities of doing good works whilst maximizing shareholder value, the win-win view of CSR, but he bites the bullet with some uncompromising but realistic proposals for the future reconstruction of CSR both as a field of study and as a business practice. We have needed this exposure of the bad and the ugly for a long time. The current versions of CSR are simply just not good enough. Stephen Linstead, University of York, UK Banerjee pulls the beguiling mask off corporate social responsibility. Taking the vantage point of the world s poor, he shows CSR to be a cruel hoax corporations cynical effort to undermine growing demands for economic and environmental justice. Paul S. Adler, University of Southern California, US This book problematizes the win-win assumption underlying discourses of CSR and suggests that it is a rhetoric that is invariably subordinated to that of corporate rationality. Rather than see CSR as providing the means to transform corporations by advocating a stakeholder view of the firm it argues that CSR represents an ideological movement designed to consolidate the power of transnational corporations and provide a veneer of liberality to the illiberal economic agenda of the major global institutions. Stewart Clegg, University of Technology, Sydney, Australia Professor Banerjee offers us a refreshing analysis of corporate social responsibility (CSR) in an otherwise comparatively turgid literary landscape. People may disagree with his criticism that because of its preoccupation with shareholder value, the corporation is an inappropriate agent for social change but it is backed up by strong theoretical and substantive empirical

Corporate Social Responsibility in Europe

Corporate Social Responsibility in Europe PDF Author: Samuel O. Idowu
Publisher: Springer
ISBN: 331913566X
Category : Business & Economics
Languages : en
Pages : 518

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Book Description
This book explores the current state of Corporate Social Responsibility (CSR) in 24 European nations, examining the state of the development and practice of CSR and sustainability for organizations in these countries. The common denominator for all of the book’s 25 chapters is a management perspective rather than an ethical discourse. The book therefore represents a comprehensive survey of initiatives and activities in the field of CSR and provides a wealth of complete cases and examples for different approaches to sustainable and responsible management practice. The book also reviews the relevant political and governmental guidelines and frameworks for organizations, both on a national and a European level. Europe has taken a leading role in the promotion and implementation of CSR. This book showcases how, through CSR, enterprises can significantly contribute to achieving the European Union’s treaty objectives of sustainable development and a highly competitive social market economy.

Sustainability and Social Responsibility: Regulation and Reporting

Sustainability and Social Responsibility: Regulation and Reporting PDF Author: Graham Gal
Publisher: Springer
ISBN: 981104502X
Category : Business & Economics
Languages : en
Pages : 525

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Book Description
This book addresses key issues related to the choice between governments regulating and enforcing society’s sustainability and social responsibility objectives, and firms reporting on their sustainable and socially responsible activities so stakeholders can exert pressure on firms to achieve society’s goals. While these may be considered as the two endpoints of a continuum, it is clear that there are differing perspectives on the role of governments in sustainability and responsibility. At one end of this continuum are stakeholders who believe the only way to achieve a sustainable and socially conscious society is to establish and enforce regulations with the concomitant governmental organizations to oversee and enforce those regulations. At the other end are those who consider firms to be crucial organizations for achieving sustainability and socially responsible outcomes, and who feel it is the responsibility of stakeholders to determine the legitimacy of firms’ actions. It is probably not the case that any economies exist at either end of this continuum, but it is clear that the availability of reliable information is critical for any stakeholder to review the performance of either the governments or the firms. This book presents a varied set of papers that explore the issues that must be considered, regardless of which position a stakeholder takes.

Corporate Social Responsibility and the Welfare State

Corporate Social Responsibility and the Welfare State PDF Author: Jeanette Brejning
Publisher: Routledge
ISBN: 1317159365
Category : Business & Economics
Languages : en
Pages : 230

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Book Description
Over the past four decades many European welfare states have seen an increasing involvement of the commercial sector in their mixed economies of welfare. One aspect of this development that has yet to be fully understood in social policy analysis is the engagement of businesses to address social problems, such as social exclusion, through activities labelled as 'corporate social responsibility' ('CSR'). Although CSR has gained increasing currency on both national and international policy agendas since the 1990s, it remains a topic which is predominantly researched in business schools and from a business perspective. This book aims to redress this imbalance by focusing on the social aspect of CSR. Based on interviews with a wide spectrum of people who work with CSR professionally in England, Denmark and in the EU Commission, the book argues that when CSR is linked to social exclusion it is a way of renegotiating responsibilities in mixed economies of welfare. The book also offers a comprehensive historical understanding of CSR as it traces the emergence and development of CSR in West European welfare economies as diverse as England, Denmark, Sweden, Norway, Germany and France. By situating CSR within the conceptual framework of the mixed economy of welfare and using Historical Institutionalism as a theoretical perspective to explore and explain the relationship between the welfare state and CSR, this book makes an innovative contribution to critical debates in comparative social policy.