Social Responsibility Journal: Volume 10 Issue 3

Corporate sustainability: accounting standards vs tax by design

David Russell

The purpose of this paper is to examine the contradiction between sustainability and accounting practices, underpinned by reporting standards and question whether financial…

Corporate social responsibility: towards a context-specific perspective in developing countries

Wilson Ozuem, Kerry Howell, Geoff Lancaster

This paper aims to empirically test, in the Niger Delta region of Nigeria, the external perceptions which hold that a firm that has acted in a socially irresponsible manner can…

On the plausibility of an integrated approach to disclose social and intangible issues

Maria Teresa Nardo, Stefania Veltri

The article aims to investigate whether the integration between corporate social responsibility (CSR) and intellectual capital (IC) reports could be a plausible issue. To address…

Ethically constrained optimization of dynamic capabilities: towards sustainable global health

Frederick Ahen

This study aims to explain how sustainable global health presents an emerging new form of competition and socio-political and functional pressure for which strategic…

Impact of corporate social responsibility practices on organizational performance: an ISO 26000 perspective

Changiz Valmohammadi

This study aims to provide reliable and valid constructs of corporate social responsibility (CSR) and a measurement instrument in the context of Iranian organizations based on the…

Perceptions of quality of assurance statements for sustainability reports

Silvia Romero, Belen Fernandez-Feijoo, Silvia Ruiz

The purpose of this paper is to investigate how users perceive the quality of the assurance statement (AS) for sustainability reports (SR). As a complement, the paper also tests…

The merits of ISO 26000 for CSR development in the mining industry: a case study in the Zambian Copperbelt

Helena Ranängen, Thomas Zobel, Andrea Bergström

The purpose of this paper is to design a case study to explore how a mining and construction company, located in the Zambian Copperbelt, practices corporate social responsibility…

Determinants of CSR standards adoption: exploring the case of ISO 26000 and the CSR performance ladder in The Netherlands

Lars Moratis, Alice Tatang Widjaja

This article aims to report on original empirical research on the comprehensive corporate social responsibility (CSR) standards International Organization for Standardization…

Does corporate social responsibility matter to consumers in Indonesia?

Denni Arli, Fandy Tjiptono

– The purpose of this research is to examine consumers’ perceptions of corporate social responsibility (CSR) and to explore the impact of CSR on consumers’ support in Indonesia.

The application of causality to construction business ethics

Byung Gyoo Kang, Francis Edum-Fotwe, Andrew Price, Tony Thorpe

This paper aims to investigate two causality concepts, sphere of control (SOC) and agent–action–results (AAR), and their potential applications to construction business ethics…

Introduction

David Crowther