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The purpose of this paper is to outline an ecofeminist lens for the analysis of accounting, which is applied to: first, the critique of corporate social responsibility reporting (CSRR); second, the elaboration of elements of a framework for a new accounting – corporate nature responsibility reporting (CNRR) – as a response to the critique of CSRR; and, third, the consideration of elements of an enabling and emancipatory praxis in the context of CNRR, including a sketch of a research agenda.

The paper presents a critical application of aspects of the ecofeminist critique of Western dualism and its emphasis on wholeness, interconnectedness and relatedness, including its particular delineation of nature, to the critique and design of accounting.

Insights from the application of an ecofeminist lens to the critique of CSRR raise questions about the suitability of the western notion of corporate social responsibility (CSR) and its associated accounting currently in use. In order to go beyond critique, the paper introduces the notions of corporate nature responsibility (CNR) and CNRR and offers an outline of key elements of CNRR and an emancipatory praxis in the context of CNRR, including a sketch of a research agenda. The author’s elaborations suggest that in order to overcome the limitations of CSR and CSRR, a corporation ought to be concerned about its broader and holistic CNR. And, it should provide a CNR report, as part of a holistic CNRR concerned with the performance of the company in the context of CNR.

Through creating new visibilities, CNRR has the potential to enhance the well-being of people and nature more generally.

Ecofeminism’s critique of western dichotomous thinking has been given little consideration in prior studies of accounting. The paper thus draws attention to the relevance of an ecofeminist theoretical lens for the critique and design of accounting by focussing on CSRR. The paper introduces the concepts of CNR and CNRR to address the limitations of CSRR as currently practiced.

Although the topics of business ethics and Corporate Social Responsibility (CSR) are not new, this article focuses on the changing role of both subjects in the current business world. Having heard much about CSR in the past, the authors were under the impression that it had taken hold as a movement and more and more corporations were leaning toward ethical business practices and social responsibility. Media attention on the shocking revelations of the tobacco industry stimulated their interest in investigating this impression. Their research indicates that, although some corporations are still practicing unethical behavior, many more indicated that they have a social responsibility to their stakeholders.

This paper aims to examine the role numbers play in corporate environmental reporting. To deeply examine the ontological meanings of enumeration in the context of nature, the histories of number and accounting are explored. Some key tropes emerge from these histories, namely, distancing and control.

To explore some of the implications of quantifying nature, three years of environmental reports of ten companies from the ASX200 are analysed through a Barthsian lens. Examples of enumerating nature are highlighted and explored in terms of what this means for the corporate relationship with nature. This study has focussed on some specific aspects of nature that are commonly counted in corporate environmental reporting: carbon, energy, water, biodiversity and waste. This study explores how monetisation and obfuscation are used and how this informs the myth that nature is controllable.

This study finds that quantifying nature constructs a metaphorical distance between the company and the natural world which erodes the sense of connection associated with an authentic care for nature. These findings are critical in light of the detrimental impact of corporate activity on the natural world. The reports themselves, while promoted as a tool to help mitigate damage to the natural environment, are implicitly perpetuating its harm.

Given the extent to which companies are responsible for environmental damage and the potential capacity embedded in corporate communications, better understanding the implications of quantifying nature could powerfully instigate a new but necessary approach to nature.

The insights of this paper are relevant to those aiming to improve the underpinning approaches used in corporate environmental reporting. This paper provides new understandings of the ways quantitative expression of environmental values constructs the myth that nature is controllable.

The main aim of the study is to find out the level and trend of CSR disclosure pattern of industrial companies in Malaysia and its relationship with companies' characteristics.

Content analysis is used to analyse the data from the corporate annual reports of the companies from 1998 to 2003. Samples are selected using simple random sampling technique.

Research findings, inter alia, indicate that there is positive relationship between CSR and companies' turnover but no apparent relationship is noticed with companies' capital. Relationship between CSR and companies' profitability is also found to be positive but weak. More disclosure by local companies as compared to their foreign counterparts is another noteworthy finding. Overall, CSR level of industrial companies in Malaysia is increasing both in terms of amount of the disclosure and the number of participating companies.

The use of annual reports may not give a complete picture of the disclosure practices as the company may use other medium to disseminate the information. In addition, his study focuses on industrial companies in Malaysia. Thus all conclusions derived cannot be generalized to other industries.

The current research is the only study in Malaysia thus far that covers a disclosure pattern of six years thereby widens the horizon of CSR research. Besides that it extends the previous research to cover new variables such as individual and corporate ownership, influence of the chairman's race on the disclosure and exploring the disclosure pattern by paid‐up capital.

The purpose of this paper is to examine the points of convergence between intellectual capital and corporate responsibility reports with a focus on human capital issues.

To investigate this degree of integration the paper analyzes the common elements between human capital accounting and the Global Reporting Initiative Guidelines 2002. The assessment methodology consists of a study of which indicators for employees proposed in GRI guidelines are frequently used in 20 international best practices for intellectual capital reports.

Results show a large overlapping of indicators around three issues: the description of human capital, the reporting on diversity and opportunity, and the measurement of the quality and intensity of training.

The research is focused on human capital that is one of the three dimensions of intellectual capital. It could also be interesting to study the points of convergence between corporate responsibility and the remaining two dimensions of intellectual capital: network capital and organizational capital.

The results demonstrate that the opportunity exists to integrate intellectual capital and corporate responsibility report in a global report, that will be useful to orient the sustainability practices in developing human capital.

This paper sustains the possibility that a correct management of corporate responsibility practices will be an opportunity to develop intellectual capital and a source of value creation.

This paper aims to explore how existing collaborative governance arrangements in the context of corporate responsibility (e.g. the Global Reporting Initiative and Social Accountability 8000) need to collaborate more directly in order to enhance their impact. The objective of this paper is twofold: primarily, to explore existing and potential linkages between multi‐stakeholder standards; but, at the same time, to explore the potential for standard convergence.

The paper follows a conceptual approach that is supported by a variety of case examples. First, the nature and benefits as well as shortcomings of multi‐stakeholder standards are explored. Second, a categorization scheme for the availability of such standards is developed. Third, linkages between the different standard categories are explored and discussed. Last but not least, the paper outlines practical implications.

A variety of linkages between existing multi‐stakeholder standards exist. These linkages need to be strengthened, as the market for corporate responsibility is unlikely to support a great variety of partly competing and overlapping initiatives.

The paper offers a structured discussion of potential linkages between multi‐stakeholder standards and thus complements the literature where such initiatives are discussed (usually without much mention of linkages). Practitioners will find the discussion useful to explore how their participation in a variety of initiatives can be better coordinated.

Purpose — This study explores organizational ‘honesty’ when implementing corporate community initiatives (CCIs) with a particular focus on those community projects which are carried out in developing countries.Design/methodology/approach — This exploratory chapter adopts a qualitative case study approach and uses both primary and secondary data.Findings — The exploratory examination of organizational ‘honesty’ in relation to the ‘motives, decision-making and outcomes’ when implementing CCIs, provides unique findings which indicate the multi-faceted nature of organizational motives, the engagement of salient stakeholders in CCIs’ implementation and the underlying economic nature of the expected outcomes from the initiatives which are largely considered to be socially progressive. Framework consisting of four evaluative criteria is proposed as a possible evaluative framework to examine organizational ‘honesty’ in the implementation of CCIs.Research limitations — Although this study provides an initial explorative perspective of the debate on organizational ‘honesty’ in corporate social responsibility (CSR), it is limited by its scope and generalizability of the findings as it was based only on three cases.Originality/value — The chapter provides a unique and internal perspective of the manifestation of organizational ‘honesty’ in the implementation of CCIs. It shows that determining such ‘honesty’ within CCIs is complex and requires an in-depth assessment of a range of evaluative criteria.

The focus of the chapter is on disputes around corporate social responsibility (CSR) in the fossil fuel industry and how media and social networking technologies are deployed in a virtual war between oil corporations and dissident, activist and protest groups.

Communications by BP, Shell, and their opponents in this virtual war are compared, especially in relation to the creative use of the internet, digital technologies, and social media. Through a case study approach, the chapter shows how communications often center on contested notions of CSR and claims by the oil giants about their environmental impact, which opponents dismiss as “greenwashing.” The various techniques deployed by both sides in this wide-ranging “PR war” are explored and contrasted in detail.

The findings for each case study reveal the diverse, complex, and changing nature of the relationship between the oil industry and its critics. The chapter concludes by arguing that if CSR is seen as “greenwashing” by the public, it is only likely to fuel widespread skepticism of the oil and gas sector and of corporate claims about the environment more generally.

The research offers a snapshot of online and social media campaigns and PR strategies and tactics within the oil and gas industry rather than empirically grounded set of findings that can be easily applied to other fields.

Practical implications include attention to inflated or understated claims and the use of citizen testimony and humor to puncture CSR “rhetoric.” There is consideration of use of digital technologies by activists and attention to the way public debates and consultations are conducted. The need for a more respectful engagement with local communities by all parties engaging in public relations is underlined.

The chapter applies the concept of “asymmetrical warfare” from conflict studies within the media and communications tradition to provide a fresh revaluation of the term “PR war,” It offers a rare focus on online efforts by activist to subvert CSR-related branding, marketing, and communications. Discussion of the use of parody alongside factual and emotional arguments to challenge corporate hegemony also provides revealing insights.

To further the dialogue on corporate strategy and corporate social responsibility (CSR). Specifically, to describe four options with respect to CSR strategies and to offer points of consideration for moving home country CSR strategies to host countries.

The approach is based on developing a conceptualization of various CSR strategic options. The paper also incorporates key global considerations for moving home country CSR strategies to host country operations.

The analysis suggests that CSR can not be separated from corporate strategy. Thus, firms have several factors to consider with respect to choosing appropriate CSR strategies. Not only are there fundamental strategic goals and outcomes to consider, but also a variety of cross‐border factors that can potentially complicate the success of CSR strategies if not examined appropriately.

As with any good decision‐making exercise, managers would do well to explore a variety of options before making a final decision. This paper offers four CSR strategic options from which managers can explore the development of a CSR strategy. However, recognizing the increasing influence of globalization and the need to expand operations overseas for many, if not most companies, the paper also suggests a number of salient factors that can effect the movement of CSR strategies from a home to host country. Thus, the paper offers a useful framework for making strategic decisions with respect to CSR.

The value of the paper rests in its dialogue of CSR in the context of corporate strategy and global business. With few exceptions, CSR and strategy have been given short shrift in the literature. Thus, by expanding an important component of corporate strategy and placing it in a global context, the paper properly expands on an essential topic in business.

This Malaysian study aims to use upper echelons theory and social identity theory variables to determine the chief executive officer (CEO) characteristics and attitudes associated with economic corporate social responsibility (CSR), legal-ethical CSR and discretionary CSR in Malaysian firms. The authors hypothesize that CSR engagements in the form of altruistic behaviour, with executives being part of the upper echelon, would tend to be expressing their values at individual level through the firm if they are affectively committed to their company.

Using a sample of 151 Malaysian firms that took part in an annual CEO survey in 2010, the study measures executive citizenship as CEOs’ having critical attitude towards public issues such as public transportation, public education and crime. Hierarchical regression analyses are used to associate the CEO attitudes with the firms CSR.

The authors find that executive citizenship attitude is significant and positively related to firm’s legal–ethical CSR. The authors also find that executive organizational commitment has a significant positive impact on dimensions of CSR. Additionally, the executive tenure impacts the level of philanthropic CSR of the firm.

In Malaysia, firms have a strong incentive to engage in CSR to enhance their reputation and legitimacy because of the government’s influence on commercial activities. Our study is the first to examine how this notion of legitimization efforts at the individual level affects firms CSR activities.