This study has three major values. First, it explains the two different levels of the adaptation and evolution process of CSR reporting by bringing a dynamic cross-fertilization view. Second, it provides a qualitative study that focuses on the content of CSR disclosures instead of the quantity of those disclosures. Lastly, it contributes to the academic and practical research on CSR in late-capitalist countries and in two under-researched types of political economies.
The authors wish to thank guest co-editors, Sophie Spring and Jonathan Maurice, Consulting editor, Charles Cho, and two anonymous reviewers who gave constructive comments. The authors want to acknowledge that this research was initiated at ESSEC Business School and developed with valuable comments from numerous members at ESSEC Business School. The early version of this research was also presented at Centre for Social & Environmental Accounting Research (CSEAR) France Conference in 2015. The author received constructive feedback and encouragement from Professor Den Patten and other participants at this conference. The authors would like to thank them all.
Shin, H. and Zicari, A. (2018), "Don’t Judge a Book by Its Cover! Comparative Study of the Adaptation and Evolution of CSR Reporting by Telecommunication Companies in Brazil and South Korea", Sustainability Accounting (Advances in Environmental Accounting & Management, Vol. 7), Emerald Publishing Limited, pp. 135-171. https://doi.org/10.1108/S1479-359820180000007006Download as .RIS
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