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An in-depth analysis of how senior managers in a large multinational corporation interpret their social and environmental responsibilities revealed that, notwithstanding formal corporate interpretations, discrepancies persisted in their interpretation of what was expected of them and how to implement it. Two fault lines emerged: (1) an instrumental versus a normative interpretation of corporate societal responsibilities, and (2) a focus on ‘doing less/no harm’ versus ‘doing more good’. This chapter introduces a theoretical framework that combines these fault lines to form four quadrants that each represent a different set of challenges managers face as they commit to improving their organisation’s impact on society. Rather than adjudicate between them, a holistic interpretation of corporate social responsibility (CSR) takes all four types into account. But the four types of challenges differ considerably in nature and thus in the strategic approach that is necessary to deal with them. In this chapter, each quadrant is discussed in detail. What characterises the issues in this quadrant, what mindset, and what strategy are necessary to address them? The chapter concludes with the observation that the framework, and the taxonomy of types of CSR challenges that it brings to the fore, creates greater awareness of how industries are confronted with different sets of challenges and thus need different strategic approaches. A better understanding of these differences may lead to more support, in particular for those managers who work in industries that face a disproportionate share of one particular type of challenges, the ‘nasty trade-offs’.

This chapter explores the theme of symbolic violence (Bourdieu, 2001; Thapar-Björkert et al., 2016), a central theme in my doctoral thesis.

My thesis looked at the experiences of a group of female undergraduate students in their first year of Initial Teacher Education in Primary Education at the university where I teach. I explored the perceived choices my participants made in terms of choosing to become primary school teachers, arguing that symbolic violence is a controlling force in society so powerful and insidious that ‘individuals do not question their own role in the production and reproduction of domination and subordination’ (Thapar-Björkert et al., 2016, p. 9). Through class and gender, primary school teaching has insidiously presented itself to be a suitable profession for young women.

I position myself as a woman from working-class origins who made the choice to become a primary school teacher and who has recognised the impact of symbolic violence. As a result, some of this chapter is written from an autoethnographic perspective. My overarching methodological approach is narrative inquiry and I have used poetry to present my data throughout. My co-author, Catherine, was one of my doctoral supervisors and we were drawn together by our shared investment in narrative and the impact of early experiences on our subsequent selves. For this chapter, we present our own narrative poems describing the impact of symbolic violence on our own lives alongside that of the participants.

International business research is showing an increasing interest in the link between international business and human rights. Despite extensive coverage of corporate social responsibility (CSR) and sustainability, the analysis and discussion of why multinational corporations include human rights in corporate reporting is still in its early stages. This chapter develops an analytical framework on corporate human rights reporting, with special emphasis on international business. The conceptual part of the framework draws on legitimacy theory, stakeholder theory and signalling theory. The analytical part distinguishes between factors inside the corporation and the external environment of business organisations operating internationally.

This whistleblowing case study engages students in discussions about when and how to disclose differences of opinion on a revenue recognition matter with higher-ups in an organization. Factors to consider include the morality of whistleblowing, confidentiality obligations, the rules of conduct in the American Institute of Certified Public Accountants (AICPA) Code, Sarbanes–Oxley Act (SOX), Dodd–Frank, and the US Supreme Court ruling in Digital Realty, Inc. v. Somers that addresses when to report matters to the Securities and Exchange Commission (SEC). Case questions are designed to promote students’ critical thinking skills, ethical reasoning skills, and decision-making. A flowchart of AICPA ethics rule 2.130.020 (Subordination of Judgment) provides the framework for making decisions when differences exist in financial reporting. The case provides learning objectives, implementation guidance, and teaching notes. The case was used in an accounting ethics course taught at the undergraduate senior level but can also be used in auditing, fraud examination, and advanced financial reporting courses.