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Impact of Social Responsibility Disclosure between Implementation of Green Accounting and Sustainable Development: A Study on Heavily Polluting Companies in Bangladesh

Corporate Social Responsibility and Environmental Management, 2021
Based on the empirical data of heavily polluting companies in Bangladesh from 2010 to 2019, this paper conducts an empirical analysis of the application effect of green accounting in the sustainable development of heavily polluting companies.
Bablu Kumar Dhar   +2 more
semanticscholar   +1 more source

Strategy and society: the link between competitive advantage and corporate social responsibility.

Harvard Business Review, 2006
Governments, activists, and the media have become adept at holding companies to account for the social consequences of their actions. In response, corporate social responsibility has emerged as an inescapable priority for business leaders in every ...
Michael E Porter, M. Kramer
semanticscholar   +1 more source

Corporate Social Responsibility: a Theory of the Firm Perspective

, 2001
We outline a supply and demand model of corporate social responsibility (CSR). Based on this framework, we hypothesize that a firm's level of CSR will depend on its size, level of diversification, research and development, advertising, government sales ...
Abagail McWilliams, D. Siegel
semanticscholar   +1 more source

Why would corporations behave in socially responsible ways? an institutional theory of corporate social responsibility

, 2007
I offer an institutional theory of corporate social responsibility consisting of a series of propositions specifying the conditions under which corporations are likely to behave in socially responsible ways.
John L. Campbell
semanticscholar   +1 more source

'Implicit' and 'Explicit' CSR: A Conceptual Framework for a Comparative Understanding of Corporate Social Responsibility

, 2008
We address the question of how and why corporate social responsibility (CSR) differs among countries and how and why it changes. Applying two schools of thought in institutional theory we conceptualize, first, the differences between CSR in the USA and ...
Dirk Matten, J. Moon
semanticscholar   +1 more source

Corporate social responsibility and firm performance: a theory of dual responsibility

Management Decision, 2021
PurposeThe authors aim to develop and test a theory of dual responsibility to explain the relationship between corporate social responsibility (CSR) and firm performance.
Marwan A. Al-Shammari   +2 more
semanticscholar   +1 more source

Are ‘Ethical’ or ‘Socially Responsible’ Investments Socially Responsible?

Journal of Business Ethics, 2006
In this article we discuss whether it pays to invest ethically. Our aim is to examine corporate social responsibility from philosophical, moral and practical points of views. We focus on two main issues related to ethical investments. Firstly we discuss the moral dilemma of how capitalism has changed its shape in today’s world and from ‘blaming the ...
Hellsten, Sirkku, Mallin, Christine
openaire   +3 more sources

Bad Greenwashing, Good Greenwashing: Corporate Social Responsibility and Information Transparency

Management Sciences, 2020
With the growing popularity of corporate social responsibility (CSR), critics point out that firms tend to focus on salient CSR activities while slacking off on the unobservable ones, using CSR as a marketing gimmick.
Yue Wu, Kaifu Zhang, Jinhong Xie
semanticscholar   +1 more source

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