Comparative CSR and Sustainability: New Accounting for Social Consequences(Routledge Research in Sustainability and Business)

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.

Table of Contents:
1. Introduction: CSR at the peak of the globalisation movement Part 1: CSR: Extinction, disasters, and the new paradigm 2. The transition from biodiversity to extinction accounting in the Chinese context 3. Responsive approaches to community involvement in resettlement schemes to prevent conflict: A case study in the Chibuto district, Mozambique 4. Sustainability reporting during COVID-19: A study of the hospitality industry 5. The reciprocal nature of CSR: A case study of Macau 6. The impact of COVID-19 on social responsibility in stigmatized occupations Part 2: CSR challenges in developing and least developed countries 7. The role of NGOs in CSR: A comparison of NGOs’ practices of and influences on CSR in developing and developed countries 8. The process model of inclusive innovation from an MNE perspective: A case study of India 9. CSR by regulators: The case of sustainable villages for development (SV4D) in Mozambique 10. Using "actor-network theory and friends" to explore CSR reporting in the information and communication technology sector under the Belt and Road Initiative Part 3: CSR: Greenwashing and window-dressing 11. Corporate green initiatives as real circular economy or window-dressing? 12. Why are the Japanese companies publishing integrated reports? Perceiving through the lens of institutional theory 13. Conceptualizing CSR avoidance and engagement Part 4: CSR and new underlying assumptions 14. CSR and the Orbital Theory of Accountability 15. Companies’ responsibilities and political dissent: The new frontier of corporate social responsibility? 16. Do businesses have a responsibility or an obligation to society? Setting out the terms for business engagement 17. Managing stakeholder relationships within corporate social responsibility communication Part 5: Sustainability goals and ESG 18. The road towards an internationalized Sustainable Development Goals Disclosure (SDGD) practice in China 19. The general overview of Environmental, Social and Governance (ESG) guidelines in Hong Kong: Past, present and future 20. Corporate social responsibility and countries’ reputation: A study from a global strategic management perspective 21. Concluding remarks: Comparative CSR and sustainability research – An axial analysis

About the Author :
Gabriel Donleavy is a Professor of Accounting at the University of New England, Australia. Carlos Noronha is an Associate Professor of Accounting at the University of Macau, Macau SAR, China.

Review :
'A real strength of the compilation is its substantial, although not exclusive, focus on CSR in Eastern and developing countries, areas much in need of rich investigation. To that end, Comparative CSR and Sustainability: New Accounting for Social Consequences offers new insights on where we stand and where we need to go.' Dennis M. Patten, Emeritus Distinguished Professor of Accounting, Illinois State University