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Working for the local community: Substantively broader/geographically narrower CSR accounting

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  • Sitkin, Alan

Abstract

Academics and practitioners have long debated the justifications for corporate social responsibility (CSR) and its areas of impact. Many of these discussions highlight CSR's social, environmental or corporate governance aspects but neglect another focus that is even more important to populations that are on the receiving end of a company's actions – the macro-economic effects of CSR on a specific population in a particular locality. This paper discusses substantive and geographic characteristics of CSR and contributes to the sparse research on sub-national level impacts (Albareda, Lozano, Tencati, Midttun, & Perrini, 2008; Fox, Ward, & Howard, 2002; Happaerts, 2012).

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  • Sitkin, Alan, 2013. "Working for the local community: Substantively broader/geographically narrower CSR accounting," Accounting forum, Elsevier, vol. 37(4), pages 315-324.
    • Handle: RePEc:eee:accfor:v:37:y:2013:i:4:p:315-324
    DOI: 10.1016/j.accfor.2013.05.002
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    References listed on IDEAS

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    Cited by:

    1. Patten, Dennis M. & Zhao, Na, 2014. "Standalone CSR reporting by U.S. retail companies," Accounting forum, Elsevier, vol. 38(2), pages 132-144.
    2. Lehman, Glen & Haslam, Colin, 2013. "Accounting for the Apple Inc business model: Corporate value capture and dysfunctional economic and social consequences," Accounting forum, Elsevier, vol. 37(4), pages 245-248.

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