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“Boats need water and tigers need jungle” - Locally constructed corporate social responsibility in Thailand

Nooch Kuasirikun (Alliance Manchester Business School, University of Manchester, Manchester, UK)
Philip Constable (School of Psychology and Humanities, University of Central Lancashire, Preston, UK)

Accounting, Auditing & Accountability Journal

ISSN: 0951-3574

Article publication date: 17 January 2025

Issue publication date: 5 February 2025

72

Abstract

Purpose

This paper explores corporate social responsibility (CSR) in Thailand and analyses how CSR practice is informed by local values rather than merely driven by CSR practices designed in developed countries.

Design/methodology/approach

The analysis is based on a comparative series of interviews of Thai business leaders in 2009–10 and 2019–20 within the conceptual context of Thai CSR discourse/practice, especially Buddhist Economics.

Findings

This paper argues that CSR practice in Thailand is substantially informed by local socio-economic context, particularly Buddhist Economics, including the concepts of suffering (dukkha), the Eightfold Path of the Middle Way, and gifting and reciprocal exchange.

Research limitations/implications

Local contexts are crucial not only for understanding local models of CSR but also for challenging what has been perceived as an imperialistic neo-liberal agenda in western-originating CSR.

Practical implications

The wider practical implications of this paper are that, like Thailand, CSR practices in other developing economies and emerging markets (DEEMs) may also have their own distinctive ‘local’ origins, contexts and developments which need to be considered.

Social implications

The social implications of this paper are that local context is determinant in the development of CSR practice, especially in DEEMs.

Originality/value

This paper contributes to the CSR literature by highlighting the often-marginalised existence of local CSR context and practice in DEEMs and questions CSR based solely on western theorisations.

Keywords

Acknowledgements

The authors would like to thank the anonymous reviewers for their useful comments in developing this paper.

Citation

Kuasirikun, N. and Constable, P. (2025), "“Boats need water and tigers need jungle” - Locally constructed corporate social responsibility in Thailand", Accounting, Auditing & Accountability Journal, Vol. 38 No. 2, pp. 730-759. https://doi.org/10.1108/AAAJ-06-2023-6526

Publisher

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Emerald Publishing Limited

Copyright © 2024, Emerald Publishing Limited

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