Corporate Social Responsibility Reporting In Developing Countries

Historically, the study of corporate social responsibility (CSR) reporting has largely been within the context of Western economies. However, in the wake of highly publicized incidents such as Bhopal and the struggle of the Ogoni people in Nigeria, many large corporations now claim to be taking steps to improve their environmental and social performance within developing countries. Using the lens of stakeholder theory, this book examines whether the current practice of CSR reporting in developing countries is motivated by a desire to discharge accountability to all relevant stakeholders or whether it is being driven by the imperative of advancing corporate economic interests. While concepts like CSR reporting have become more fashionable, they vary widely in different national contexts; this book therefore clarifies the types and roles of CSR reporting and the underlying corporate motivations. The author considers the current CSR reporting practices in a number of developing countries, with particular attention given to illuminating a case study of Bangladesh.

Historically, the study of corporate social responsibility (CSR) reporting has largely been within the context of Western economies. However, in the wake of highly publicized incidents such as Bhopal and the struggle of the Ogoni people in Nigeria, many large corporations now claim to be taking steps to improve their environmental and social performance within developing countries. Using the lens of stakeholder theory, this book examines whether the current practice of CSR reporting in developing countries is motivated by a desire to discharge accountability to all relevant stakeholders or whether it is being driven by the imperative of advancing corporate economic interests. While concepts like CSR reporting have become more fashionable, they vary widely in different national contexts; this book therefore clarifies the types and roles of CSR reporting and the underlying corporate motivations. The author considers the current CSR reporting practices in a number of developing countries, with particular attention given to illuminating a case study of Bangladesh.

Using the lens of stakeholder theory, this book examines whether the current practice of corporate social responsibility reporting in developing countries is motivated by a desire to discharge accountability to all relevant stakeholders or whether it is being driven by the imperative of advancing corporate economic interests.

Historically, the study of corporate social responsibility (CSR) reporting has largely been within the context of Western economies. However, in the wake of highly publicized incidents such as Bhopal and the struggle of the Ogoni people in Nigeria, many large corporations now claim to be taking steps to improve their environmental and social performance within developing countries. Using the lens of stakeholder theory, this book examines whether the current practice of CSR reporting in developing countries is motivated by a desire to discharge accountability to all relevant stakeholders or whether it is being driven by the imperative of advancing corporate economic interests. While concepts like CSR reporting have become more fashionable, they vary widely in different national contexts; this book therefore clarifies the types and roles of CSR reporting and the underlying corporate motivations. The author considers the current CSR reporting practices in a number of developing countries, with particular attention given to illuminating a case study of Bangladesh.

Globalization and the professionalization of Corporate Social Responsibility (CSR) have led to a surge of CSR activities claiming to support development across the globe. In this two volume series, the chapters explore this claim through nuanced debate about the potentialities, limitations and threats of development-oriented CSR in the developing world at both the global and local levels. Volume 1 explores whether there is a genuine possibility for corporations to contribute to development through CSR activities. With corporate reach spreading into every corner of the globe, this is a timely contribution presenting cases from developing countries spanning multiple continents. It explores the multi-level and multi-stakeholder dynamics involved in shaping the complex interface between multinational corporations (MNCs) and possibilities for CSR-related development. The chapters highlight the potential for MNCs to spread best practice and complement the role of governments in bridging governance gaps and spearheading capacity building efforts. But they also highlights serious reservations, stemming from isolated assessments, limited appreciation of the complexities of context, and the permeation of a northern agenda that marginalizes local voices.Within the larger debate on the merits and evils of globalization, this volume captures the mixed record of MNCs in promoting effective development in those parts of the world where it is most needed. This important series will be the reference source for academics, practitioners, policy-makers and NGOs involved in development-oriented CSR.

With concern over the impact of corporate enterprises on society growing, a number of initiatives have been undertaken to assess and report on it. Responding to these developments, the Intergovernmental Working Group of Experts on International Standards of Accoung and Reporting (ISAR) identified corporate social responsibility as one of the emerging issues that could be discussed at future sessions. This paper has been prepared to facilitate that future consideration. It provides an overview of definitions, the main initiatives undertaken and analyses the main factors that govern corporate relations with society.

There is growing interest regarding the sustainability of communities. This volume offers a critical review of current trends around Corporate Social Responsibility and sustainability activities in developing economies. It is a must have for business practitioners, policy makers, experts in supranational organizations, academics and students.

This book examines corporate social responsibility theories and models in the context of developing countries. The developing countries are amongst the poorest countries of the world despite vast natural resources. The natural resources are mismanaged, proceeds are misappropriated, corruption and conflict are centered on resource control. Governments and Multinational Corporations (MNCs) are at the centre of the controversy of corporate social responsibility (CSR) in the affected countries. Moreover, the lack of systems, procedures and legislation to enforce CSR has led to environmental degradation and a decline in business ethics and morality. This book analyses Corporate Social Responsibility in developing countries with specific reference to the extractive industry by integrating academic and industrial perspectives. It will be of interest to researchers in the field of CSR, as well as for management professionals.