Journal ArticleDOI
The institutionalisation of unaccountability: loading the dice of corporate social responsibility discourse
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In this paper, an in-depth empirical study into recent government-led Corporate Social Responsibility initiatives in Spain is presented, based on interviews and document analysis, that processes of stakeholder consultation relating to these initiatives are characterised by debate and a plurality of different viewpoints.Abstract:
This paper reports on an in-depth empirical study into recent government-led Corporate Social Responsibility initiatives in Spain. It is found, based on interviews and document analysis, that processes of stakeholder consultation relating to these initiatives are characterised by debate and a plurality of different viewpoints. However, this polyphony can be contrasted sharply with the institutional outcomes of these processes. Institutional outcomes represent the viewpoints of only a subset of the actors involved in the stakeholder consultation processes. It is consequently inferred that stakeholder consultation processes serve problematic functions: on one level, these processes legitimise dominant discourses on CSR by giving the impression that the latter are the outcome of a democratic dialogue that is free from power relations; on another level, these processes themselves show to heretic social actors the futility of their heresy and thus encourage those actors to actively adopt the dominant discourse. We conclude that business capture of Corporate Social Responsibility is ingrained into institutional processes in that domain. This raises serious questions regarding the potential for civil society actors to engage with and move the signifier of Corporate Social Responsibility in a more challenging direction.read more
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W(h)ither Ecology? The Triple Bottom Line, the Global Reporting Initiative, and Corporate Sustainability Reporting
Markus J. Milne,Rob Gray +1 more
TL;DR: In this paper, the authors identify and isolate the concept of the "triple bottom line" (TBL) as a core and dominant idea that continues to pervade business reporting, and business engagement with sustainability.
Journal ArticleDOI
Organized hypocrisy, organizational façades, and sustainability reporting
TL;DR: The authors argue that contradictory societal and institutional pressures, in essence, require organizations to engage in hypocrisy and develop facades, thereby severely limiting the prospects that sustainability reports will ever evolve into substantive disclosures.
Journal ArticleDOI
Corporate social responsibility governance, outcomes, and financial performance
Zhihong Wang,Joseph Sarkis +1 more
TL;DR: In this article, the authors investigated the mediation effect of CSR outcomes on the relationship between CSR governance and financial performance and found that whether companies implement CSR Governance successfully to generate good CSR outcome plays an important role influencing companies' financial performance.
Journal ArticleDOI
Integrated reporting: On the need for broadening out and opening up
Judy Brown,Jesse Dillard +1 more
TL;DR: In this article, the authors introduce research from science and technology studies that seeks to broaden out and open up appraisal methods and engagement processes in ways that highlight divergent framings and politically contentious issues, in an effort to develop empowering designs for sustainability.
Journal ArticleDOI
Researching Corporate Social Responsibility Communication: Themes, Opportunities and Challenges
Andrew Crane,Sarah Glozer +1 more
TL;DR: In this article, the authors provide a thematically-driven review of CSR communication literature across five core sub-disciplines, identifying dominant views upon the audience and CSR purpose, as well as pervasive theoretical approaches and research paradigms.
References
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