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The article's main purpose is to investigate the relationship between organizational and professional commitment and accountants' construction of corporate social responsibility (CSR) competencies.

A survey of accounting professionals in Canada (chief financial officers/finance directors) was conducted to ask them about their organization's CSR position, their openness to CSR, involvement in related activities, the codified knowledge they use and their organizational and professional commitment.

The results show the dominance of normative commitment to the profession or organization and its relationship with professional CSR training. Professional CSR training and organizational and other CSR training activities are also related to the professional's openness to CSR.

The study's main limitation is the small number of participants. Future research is needed to investigate the conditions under which normative commitment is developed.

The results make a practical contribution by suggesting that organizations seeking to involve accounting professionals in CSR activities might want to consider encouraging them to get CSR training using professional resources because of its link to both forms of normative commitment. Further, the findings indicate that the profession could integrate CSR issues more extensively in its accreditation process to enhance its role as a resource provider in the construction of accountants' CSR competencies.

To the authors' knowledge, the study is the first one to investigate the relationship between organizational and professional commitment and accountants' construction of CSR competencies.

The purpose of this study is to explore the potential for technical accounting resources to help professional accountants exercise their performative agency.

The authors combine the integrative learning theory of truth and the concept of performativity, including two approaches to sustainability education and interventions, to construct a grid for coding the technical resources provided by the UK's Institute of Chartered Accountants in England and Wales, a pioneer in sustainability advocacy.

The findings suggest the dominance of the “predetermined and expert-determined” approach. They also reveal the emergence of three levels of performative topoi based on the relative presence of the “predetermined and expert-determined” and “process-of-seeking” approaches to professional interventions toward sustainability. The results show the profession's evolving contribution to the construction of actionable knowledge.

The main limitation of this research is that it draws on a limited corpus. In addition, the use of a binary code to represent the presence/absence of a code does not convey the code's quantitative importance.

The results are useful for those wanting to produce technical accounting resources that are more likely to help professionals build actionable knowledge and contribute to accountants' interventions toward sustainability.

Findings suggest the need for reflection on how the accounting profession can best contribute to implementing sustainability in organizations.

Few studies deconstruct professional technical resources to see how a profession can contribute to a process of societal change.

The purpose of this study is to present and test a conceptual framework that describes the Islamic religiosity parameters of riba, zakat and mafsadah and their influence on the adoption of firms’ corporate social responsibility (CSR) practices.

The study applied structural equation modelling to empirically test the proposed model on a sample of 109 Pakistan Stock Exchange (PSX) listed firms.

The study finds that the Islamic religiosity parameters of riba and mafsadah have a positive influence on the adoption of CSR practices, thus confirming the two study hypotheses. However, the authors did not find any significant influence of the zakat parameter on the adoption of firms’ CSR practices.

This study is limited to the Islamic religious concept and only surveyed one stakeholder group, i.e. firms’ managers in the Pakistani context. The authors recommend that future studies should look beyond a single religion with the inclusion of multiple stakeholders in a cross-country setting.

The findings possess important policy implication for regulators, stakeholders and practitioners, as the authors demonstrate that different parameters of religiosity are related to CSR practices and these parameters can be used as a substitute for and complement legal institutions in promoting and developing CSR practices.

The stakeholders’ particular investors and other market participants should be aware of the degree of religiousness and the CSR nexus, as surveyed manger responses in PSX listed firms indicate that better religious firms seem to place more emphasis on social responsibility obligations.

This study is among few studies that propose a comprehensive conceptual Islamic religiosity framework to evaluate the influence of a firm’s Islamic religiosity on CSR best practices. It differs from the past studies that were either on Islamic financial institutes or examined the religious influence on a firm’s economic behaviours.

The purpose of this study is to explore the contributing barriers to corporate social and environmental responsibility (CSER) practices. In particular, this study focuses on non-managerial stakeholders’ perceptions of the barriers to CSER practices in a developing country context. The study also investigates the current initiatives undertaken by the different stakeholders, such as government, non-governmental organisations (NGOs) and regulators.

The study takes a qualitative approach, undertaking semi-structured in-depth interviews with 26 participants from NGOs, the media, regulatory authorities, government departments, shareholders, trade union leaders and customers.

The views of stakeholder groups were analysed to identify the contributing barriers to CSER practices. The findings of the study reveal that corruption and politics, lack of coordination, lack of government initiatives and unsatisfactory implementation of laws are perceived as the major barriers that hinder CSER practices in Bangladesh. The study also found a lack of awareness amongst various stakeholder groups regarding the influential role CSER plays in promoting sustainable development. The current initiatives undertaken by various stakeholders to improve CSER practices were limited but growing.

The study utilises the stakeholder theory to examine the role of stakeholders, rather than managers, in relation to CSER practice in Bangladesh. The findings may provide impetus for mitigating CSER barriers in a developing country context.

This study is one of the few engagement-based studies to explore the non-managerial stakeholders’ views on CSER in a developing country context.

Against the background of still insufficient achievements of particular millennium development goals (MDGs), contributions of private business to the alleviation of poverty have been increasingly called for. The purpose of this paper is to address this issue and explore the CSR strategies of transnational corporations (TNCs) regarding their impact on poverty alleviation within the construction industry in India, in order to gain an insight on how business is engaged in the improvement of the situation of the poor, and to derive recommendations on how pertinent CSR strategies can be further developed.

The paper collects primary data for monitoring the CSR activities of the largest TNCs within the construction industry in India to conduct a CSR ranking of the sample TNCs in terms of CSR engagement with particular focus on poverty alleviation with respect to the MDGs.

The findings show that the core business-oriented focus of the CSR activities of the construction industry is mainly on MDG 1 and 7. Nevertheless, the construction industry still needs to gear its core business towards business models that enhance the housing conditions of the poor and to improve the general social conditions within this industry. Based on the findings the paper suggests a selected industry-specific governmental CSR guidance to propel the implementation of CSR as business case.

This work provides policy implications for the government and outlines the areas for business practitioners where CSR strategies should be enhanced to meet social needs and contribute to the alleviation of poverty.

First of its kind study in scrutinizing the contribution of CSR to the alleviation of poverty, particularly regarding TNCs of the construction industry in India.

The developed world increasingly expects corporations to support the community under the corporate social responsibility (CSR) banner. For developing countries, the situation differs and CSR has yet to be fully embraced. This study aims to examine the CSR in the Ghanaian construction industry (GCI).

A multi-stage methodology employs descriptive statistics, the t-test and χ2-test to analyse survey data.

Results highlight three broad classifications of CSR project typology: social; infrastructure; and environmental. Ghanaian firms are found more aligned to social/intangible CSR projects than tangible ones.

The study is geographically focussed, but the findings hold relevance to all the developing countries. The findings hold implications for policy making and planning in terms of how Ghanaian communities might integrate corporations within their geographical catchments, to enhance sustainable, local development.

This is the first in a series of CSR research within the Ghanaian context. It holds value for others conducting similar work within the developing world.

The purpose of this paper is to provide a general overview of the origins, development and rise in importance of corporate social responsibility (CSR) and demonstrate how CSR has been incorporated and implemented in the UK construction industry.

This paper briefly introduces the concept and origins of CSR and then provides appropriate examples of how the UK construction industry implements it. A literature review provides the historical context and development of CSR and this is augmented with a “milestone of events” which summarises the notable events and identifies the influential people that have shaped the development of CSR throughout the world. The paper is structured on the following themes: introducing corporate social responsibility; incorporating and reporting corporate social responsibility; and implementing corporate social responsibility.

The findings of this paper reveal a surprising and welcome contrast to the generally held negative views expressed in recent seminal reports that castigate the UK construction industry for lacking innovation and the desire to embrace change. This paper demonstrates, through the use of case study examples, how the UK construction industry organisations add significant value to local and national communities by implementing CSR.

Although an appropriate literature review has been able to provide the historical overview and development of CSR, the case study examples provided have been limited to ten major UK contracting organisations and will therefore not necessarily be representative of small or medium sized organisations.

The practical implications of this paper are potentially significant. Individuals or organisations should be able to apply the principles and examples provided and apply them to suit their own circumstances.

This paper has provided a useful historical overview of CSR and succinctly demonstrates the significant milestone events that have shaped the development of this increasingly important phenomenon. CSR has, over the past few years developed into a powerful agenda in the boardrooms of organisations throughout the developed world. Initial token philanthropic gestures have latterly expanded and developed into mainstream corporate strategy. CSR is now becoming embedded in business practice and is not just seen as an altruistic burden but as making sound business sense and for providing an opportunity to gain strategic competitive advantage.

This paper aims to integrate the concept of corporate social responsibility (CSR) within the South African quantity surveying firms (SAQSF) as an approach for solving the housing problem for the poor.

A research methodology consisted of a literature review and field study designed to accomplish four objectives. Firstly, the literature review studied the housing problem in South Africa, the quantity surveying profession and the CSR concept. Secondly, the field study investigated the perception and application of the CSR concept by SAQSF. Thirdly, an innovative business improvement framework integrating the concept of CSR within SAQSF is developed. Finally, research conclusions and recommendations are summarised.

There is a severe housing problem for the poor in South Africa. Government initiatives for delivering housing for the poor have to be supported by quantity surveyors through utilising their practical knowledge and expertise in social context. SAQSF are aware of the CSR and welcome the developed framework. The CSRF is recommended to be used as an innovative tool to assist in alleviating the housing problem for the poor.

This research focused only on the quantity surveying firms in South Africa.

This research presents a practical solution to the housing problem for the poor through activating the social role of SAQSF towards supporting government initiatives.

This paper presents an innovative business improvement framework integrating the CSR concept into SAQSF towards solving the housing problem for the poor. This ideology has received scant attention in construction literature. The developed framework represents a synthesis that is novel and creative in thought and adds value to the knowledge in a manner that has not previously occurred.

The present paper seeks to focus on the processes involved in the knowledge transfer of CSR and sustainability programs and theorises about a conceptual framework that addresses three aspects of such a knowledge transfer process: the “thinking”, the “doing” and the “being”.

The paper is a theoretical interdisciplinary study, which combines insights from the theory of knowledge transfer within the application domain of CSR and sustainability, and looks into the ways the above impact aspects of diversity, career identity and career development of professionals in this field.

HRM issues such as new competencies and differing approaches to career development options, talent retention and management, and a change of the notion of employment contract need to develop to successfully support the transfer of knowledge in terms of professionals in the domain of CSR and sustainability.

Future directions and implications of this research include furthering the understanding of career identities and their development in the milieu of globally mobile knowledge workers in the field of CSR and sustainability knowledge transfer and identifying relevant and necessary tools for HR management and stakeholder engagement in this field.

The establishment of career pathways and new career identities is an increasingly significant challenge in the workplaces of the twenty‐first century, and CSR/sustainability knowledge transfer processes highlight that.

The paper contributes an innovative angle to the topic of knowledge transfer in the area of CSR and sustainability, whilst also highlighting the importance of the role of knowledge workers with global mobility in this process, including their perceptions of career identities and development.

This paper seeks to explore whether strategic corporate social responsibility (CSR), the latest stage of conceptual development in CR, is evident in real business practices.

Using Thailand as a context, the paper responds to the call for study beyond the developed economic regions. With a limited number of proactive companies in CSR in the country, this qualitative study employs in‐depth interviews supplemented with reviews of sustainability reports and other available corporate documents to explore the frontier of CSR practices in Thailand. The informants include key executives directly in charge of CSR and corporate direction in the organizations.

The assessment finds that a small group of recognized CSR leaders have started integrating CSR into their corporate strategy to gain competitive advantages, suggesting a gradual emergence of strategic CSR with various benefits. However, a mixed response from the market implies conditions for management consideration.

CSR can be viable in competitive strategy particularly in gaining a social license to operate and for corporate reputation. Nevertheless, balancing stakeholder interests should be managed with extra care. Positive stakeholder reaction in one issue may alleviate but cannot offset deeply rooted problems in another.

Based on the synthesis of several CSR models, this paper proposes a new stratification scheme to identify the stage of CSR development. The empirical results also indicate the development of strategic CSR in the context of emerging economy.