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The aim of this case study is to outline relevant regulatory guidelines on environmental, social and governance issues in the USA. This contribution includes a thorough analysis of several institutional frameworks and guiding principles that have been purposely developed to foster corporate citizenship behaviours.

A case study methodology involved a broad analysis of US regulatory policies, voluntary instruments and soft laws that have stimulated organisations to implement and report their responsible behaviours.

This contribution ties the corporate citizenship behaviours with the institutional and stakeholder theories. The case study evaluated the US’s federal government, bureaus and its agencies’ policies on human rights, health and social welfare, responsible supply chain and procurement of resources, anticorruption, bribery and fraudulent behaviours, energy and water conservation practices as well as environmental protection, among other issues.

Past research may have not sufficiently linked corporate citizenship with the corporate social responsibility (CSR) paradigm. This research reports how different US regulatory institutions and non-governmental organisations are pushing forward the social responsibility, environmental sustainability as well as the responsible corporate governance agenda.

This research critically analyses US policy and regulatory instruments including relevant legislation and executive orders that are primarily intended to unlock corporate citizenship practices from business and industry. It has also provided a conceptual framework for the corporate citizenship notion. In conclusion, it implies that there are business and political cases for corporate citizenship.

This paper aims to conduct a comparative study between the historical development of corporate social responsibility (CSR) in both the USA and China. It is motivated by the phenomenon that CSR is developing in two different directions (global vs local).

A comparative study on sustainability-linked compensation illustrates how CSR in the USA is driven by firm-level economic decisions, in which the manifestations of CSR are usually those which prove to be the most profitable financially. Moreover, a case analysis on the green bond market in China contrarily illustrates how CSR in China is usually based more on alignment with top-down, state-led initiatives in which the state directs the ways in which CSR is manifested.

This paper reveals that despite globalizing trends are attempting to unify definitions of CSR, they inevitably become localized to fit the societal needs in which they are located.

By understanding how CSR development in these two countries has changed over time, this paper shows that future developments in CSR will likely be influenced more by local practices than by converging global forces.

The purpose of this paper is to explore the proposition that organizational policies and actions gain more legitimacy when they proactively improve (rather than reactively defend) their corporate social responsibility (CSR) standing by meeting challenges discursively mounted by competitors, watchdog activists, and governmental officials.

The paper reviews literature, including social capital, to consider CSR as both a reactionary and proactionary construct that guides how organizations defend and publicize their corporate social performance (CSP). The paper examines four premises relevant to the discursive (contentious and collaborative) approach to formulating and implementing CSR norms. The case of fracking (hydraulic fracturing) in the USA provides text for exploring these premises, especially the advantages of a proactionary strategy.

This paper concludes that CSR expectations of industry performance rest on threshold legitimacy standards that not only withstand but also are improved by discursive challenge.

The case study offers limited support for the findings; more cases need to be examined to determine whether the findings are robust.

This paper, based on theory and research, proposes a strategic management and communication approach to social responsibility based on proaction.

CSR communication is most constructive to a fully functioning social that generates social capital by proactive engagement rather than reactive challenges of stakeholder CSR expectations.

Discussion of CSR and CSP as employing profit for the good of society, based on discussions of legitimacy and social capital, strengthens CSR as strategic management and communication options. Such research clarifies how evaluative expectations of CSR are a legitimacy threshold as well as basis for reputational enhancement.

The authors examine how local firms, regardless of industry, influence each other's corporate policies. The authors argue that there are two motives for why local firms may have similar corporate social responsibility (CSR) policies. First, the peer effect argues that a firm's chief executive officer (CEO) will likely interact regularly with fellow CEOs of local firms, especially those of similar size, influencing each other's firm to make similar decisions. Second, firms may believe that CSR policies can be used to attract local talent. That is, if there are many firms in the area, employees may elect to work for the firm that treats their employees better or shares their values. Thus, to compete for labor resources, local firms will herd in similar CSR policies.

Through regression analysis, the authors compare a firm's CSR policies to the policies of other firms in the geographic area (within 100 miles).

The authors find support for the peer effect hypothesis, as local firms of the same size positively and significantly affect a firm's own CSR score. In contrast, local firms of different sizes have a negative relationship. The combination of CSR scores being related to the CSR scores of similar sized firms and not to other size firms suggest that the peer effect dominates the labor pool effect.

Through regression analysis, the authors compare a firm's CSR policies to the policies of other firms in the geographic area.

The purpose of this study is to validate the Matten and Moon (2008) implicit-explicit corporate social responsibility (CSR) model by examining whether the respective differences in CSR practices between Europe and the USA reflect their respective societal expectations.

The principal component analysis is used to develop an innovative societal expectations index (SEI). This study tests the relationship between SEI and CSR through panel data and t-tests.

The empirical findings show a significant association between the SEI and all forms of CSR, which provides empirical support for Matten’s and Moon’s implicit-explicit framework.

This study is the first to develop an SEI to validate the Matten and Moon (2008) model that predicts implicit countries would adopt and conform to broader societal expectations for CSR, and therefore be more likely to embrace CSR activities than their counterparts in explicit countries.

This paper seeks to analyze strategies used to communicate CSR to public audiences via the internet in Maersk and WalMart in order to examine the influence of national culture from the headquarters of each of these global corporations. The purpose of the paper is to further understanding about how CSR is framed and developed within the cultural bounds of a given nation.

The paper extends Donaldson and Preston's model of interaction between the corporation and its stakeholders through a cultural systems approach. The notion of cultural systems is combined with three of Roome's CSR agendas – diversity, sustainable environment, and community involvement/corporate philanthropy – to examine presentations of corporate social responsibility on Maersk and Walmart corporate web sites.

The consequences in corporate web site discourse about CSR in Maersk and WalMart are strikingly different. With respect to all three CSR agendas, the WalMart site includes a more detailed explanation of its efforts, rooted in local communities in the USA. In contrast, the Maersk site CSR section includes less detail, and a focus on efforts mainly in communities outside of Denmark. These differences in discourse imply different expectations from the public emerging from cultural system differences in the USA and Denmark. Thus, even though WalMart is not necessarily more involved with CSR efforts than Maersk, it has a greater need to express its CSR activities in detail due to the differences in expectations rooted in the US and Danish cultural systems.

Introducing an approach for understanding corporation‐stakeholder interactions and the expression of corporate social responsibility to the public via corporate web sites as situated in cultural systems.

The purpose of this study is to contribute to the scarce body of academic research on corporate social responsibility (CSR) in BRIC countries and Russia in particular, by performing a comparative analysis of CSR, reporting of ten major players in the energy sector in the USA and Russia.

This study applies a content analysis research design in order to obtain an in-depth understanding of the key themes communicated in the reports. Drawing on an institutional approach to CSR, this study attempts to explain revealed differences in CSR reporting in Russian and American companies.

The results suggest that Russian companies compared to American ones report more extensively on the areas of social performance and CSR issues related to employees and consumers. Nevertheless, American reports contain topics of global concern in the scope of environmental performance that are omitted by Russian companies.

The paper deepens the understanding of CSR reporting specificity related to an institutional context and suggests that CSR fills different needs in different types of societies.

The study contributes to the academic research on CSR in BRIC countries and provides some insights into how the revealed differences between Russian and American reports in the energy industry can be explained using an institutional approach.

The purpose of this paper is to investigate the impact of various determinants at the country level, the industry level, the firm level and the corporate governance (CG) level on the extent of corporate social responsibility (CSR) disclosure in the group of developing and developed nations.

The data set comprises 310 companies listed on stock exchanges of developing and developed markets (Brazil – IBrX 100, 42 companies; Russia – Broad Market Index; 48 companies; India – Bombay Stock Exchange (BSE) 100, 50 companies; China – Shanghai Stock Exchange (SSE) 180, 27 companies; South Africa – The Financial Times Stock Exchange (FTSE)/Johannesburg Stock Exchange (JSE) All Share index, 49 companies; the USA – New York Stock Exchange (NYSE) 100, 47 companies; and the UK – London Stock Exchange (LSE) 100, 47 companies). CSR disclosure is measured through CSR disclosure index. Five separate regression models are run to investigate the impact of the factors that affect the extent of CSR disclosure.

The findings reveal that CSR disclosure is influenced by factors both at micro and macro levels. Governance environment, globalization and income inequality are found to be significant determinants of CSR disclosure for developing countries. International listing significantly influences CSR disclosure in the developed countries. The results also exhibit that board with large proportion of independent directors, high presence of CSR committee and environmental sensitive industries are more likely to engage in CSR disclosure practices in developing as well as in developed nations.

This study implicates that varied factors – at country level, industry level, firm level and CG level – need assessment to know their impact differently in countries at different stages of economic development. However, longitudinal study covering longer period would lead to better generalization of results.

The findings of this present study implicate that managers must evaluate country’s political, social and economic forces and not just rely on company-level indicators affecting disclosure. Policymakers in emerging nations must emphasize on improving country governance features to enhance CSR disclosure of companies. Developing countries must respect and conform to rules and regulations while going global. More endeavors should be made to raise awareness about the benefits of CSR disclosure on reducing income inequality among companies listed on stock exchanges of developing countries. Emerging nations should follow developed nations in assuming responsibility toward stakeholders in foreign markets. This study also recommends regulatory bodies in both developing and developed countries to frame stringent policies regarding CG for improving CSR disclosure by companies.

This study overcomes the limitations of prior literature by considering both country- and company-specific determinants in prominent group of developing (Brazil, Russia, India, China and South Africa) and developed (the USA and the UK) countries.

This study tests whether corporate social responsibility (CSR) performance is a predictor of the financial sector's financial stability (FS), with the moderation of a sustainability committee.

The sample covers financial sector firms included in the Thomson Reuters Eikon database. The analyses are based on 8,840 firm-year observations for the years between 2002 and 2019 and the country-firm-year fixed-effects (FE) regression analysis is executed.

The results reveal that CSR initiatives contribute to the financial sector's FS as a whole and the sector's three individual sub-sectors. This proven significant association holds for all sub-sectors, namely insurance, banking, and investment banking. Moreover, the moderation analysis reveals the prominent role of a sustainability committee in bridging CSR performance (CSRP) with FS.

The findings highlight that meeting societies' expectations pays back in the form of greater FS in the financial sector.

The findings suggest that CSR engagement helps the financial sector firms manage their risks and alleviates exposure to insolvency. This is because CSR performance promotes firms' accountability and transparency toward stakeholders. The results help motivate managers to pursue CSR goals more seriously to ensure FS. The moderation analysis implies that sustainability committees develop policies and practices to integrate the non-financial and financial goals of the firm.

Although prior studies have examined the link between CSR and financial performance (FP) in the financial sector, those studies have largely ignored FS in terms of risk-adjusted performance. Besides, prior studies have exclusively focused on the banking sector, but the authors concentrate on the banking, insurance, and investment banking sectors.

The purpose of this paper is to examine the impact of the institutional context on the awareness and practice of responsible lobbying and to compare relevant factors in the USA and the EU. This paper aims at integrating corporate social responsibility (CSR) and lobbying research.

A conceptual framework is presented and exemplified by the USA and the EU context. The research is informed by institutional theory that points to external factors creating profoundly different contexts in which firms operate.

The degree of responsible lobbying is likely to vary across nations and regions, particularly due to factors that impact responsible lobbying by shaping the relation between the state and firms, i.e. type of government and lobbying system as well as degree of government intervention, and factors that have indirect effects by shaping the degree to which stakeholders such as employees, consumers and non-governmental organizations push responsible lobbying.

The link between lobbying and CSR has been long neglected by scholars and practitioners, but is now gaining more attention. Research on this topic is valuable because it helps to ensure the credibility of CSR and alleviate public criticism of lobbying.