... literature. Accountability Bangladeshi garment industry Corporate social responsibility Despotism Labour control Regulatory fictions Slavery-like labour practices are widely recognised as unlawful and morally indefensible by academics and practitioners. Yet its continuation within global...

... Corporate social responsibility Emails Emotions Enron Organizational silence Tone at the top The collapse of Enron remains a pivotal event in global corporate history – an event that continues to raise critical questions about the interplay between corporate governance, ethics and transparency...

...-use rights only Institutional logics Accounting Sustainability Corporate social responsibility Management controls Controlling As pointed out by Bebbington and Thomson (2013 , p. 281), “[c]oncerns that economic systems (embedded in systems of cultural expectations) create outcomes...

...Melissa Carlisle; Melanie I. Millar; Jacqueline Jarosz Wukich Purpose This study examines shareholder and board motivations regarding corporate social responsibility (CSR) to understand boards' stewardship approaches to environmental issues. Design/methodology/approach Using content analysis...

... involving the collection and evaluation of both primary and secondary data. Annual reports of Michelin (2009–2021) were also analysed to trace the evolution of the MCS towards corporate social responsibility (CSR). Findings This research traces the evolution of Michelin's Paternalistic MCS from...

... to understand how different depictions of similar events can emerge. The authors depict Petrobras' corporate social responsibility (CSR) disclosures during the period of corruption juxtaposed against the Brazilian Federal Police investigation (the Lava Jato/Car Wash Operation) and Petrobras' response...

... boundary Corporate reporting Narrative reporting Non-financial Corporate social responsibility Sustainability reporting IFRS: Conceptual Framework for Financial Reporting (IFRS-CF) (IASB, 2018), IFRS: Practice Statement Exposure Draft ED/2021/6 Management Commentary (IFRS...

.... Generally, research has continuously established the positive relation between firm goodwill and value with their sustainability policy (Cai et al., 2012). This paper focuses on the interaction of the concept of legitimacy with corporate social responsibility (CSR), specifically CSR...

...Marco Bellucci; Diletta Acuti; Lorenzo Simoni; Giacomo Manetti Purpose This study contributes to the literature on hypocrisy in corporate social responsibility by investigating how organizations adapt their nonfinancial disclosure after a social, environmental or governance scandal. Design...

...), “ Corporate social responsibility: why business should act responsibly and be accountable ”, Australian Accounting Review , Vol. 14 No. 34 , pp. 31 - 39 . Axjonow , A. , Ernstberger , J. and Pott , C. (2018), “ The impact of corporate social responsibility disclosure on corporate...

... publication and authors. The full terms of this licence may be seen at http://creativecommons.org/licences/by/4.0/legalcode Social and environmental reporting Imprinting Institutional logics Post-communist economies Romania Corporate social responsibility Ministry of Education...

...Eduardo Ortas; Isabel Gallego-Álvarez Purpose This paper addresses the role of corporate social responsibility (CSR) performance as a potential mechanism for reducing firms' likelihood of engaging in tax aggressiveness (TAG). The paper also contributes to the existing literature by addressing...

...Zhongtian Li; Shamima Haque Purpose The purpose of this paper is twofold: first, it investigates whether and to what extent “linguistic hedging”, an impression management form of linguistic expression that conveys an ambiguous level of commitment, is used in corporate social responsibility (CSR...

...Max Baker; Sven Modell Purpose The purpose of this paper is to advance a critical realist perspective on performativity and use it to examine how novel conceptions of corporate social responsibility (CSR) have performative effects. Design/methodology/approach To illustrate how the authors...

...Lamia Laguir; Issam Laguir; Emmanuel Tchemeni Purpose The purpose of this paper is to take into account Simons’ (1994) formal levers of control framework and more informal processes to examine how organizations implement and manage corporate social responsibility (CSR) activities through...

... acceptable practices of their suppliers. © Emerald Publishing Limited 2019 Emerald Publishing Limited Licensed re-use rights only Sustainability Power Corporate social responsibility Business networks Voluntary reporting The current study includes analysis of the influence...

...Patricia Everaert; Lies Bouten; Annelien Baele Purpose Using upper echelons theory (UET), the purpose of this paper is to unravel the influence of a CEO’s ethical ideology on the presence of corporate social responsibility (CSR) disclosure on corporate websites. It also considers the CEO’s...

...Obby Phiri; Elisavet Mantzari; Pauline Gleadle Purpose The purpose of this paper is to critically explore the interactions of key stakeholders and their impact upon corporate social responsibility (CSR) practices in the Zambian copper mining sector. In particular, the authors examine the power...

...Sonja Gallhofer Purpose 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...

...Mohammad Badrul Muttakin; Dessalegn Getie Mihret; Arifur Khan Purpose The purpose of this paper is to examine the association of corporate political connection with the level of voluntary corporate social responsibility (CSR) disclosures to determine how the relationships between the state...