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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).

Suggested Citation

  • 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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    9. Pauly, Louis W. & Reich, Simon, 1997. "National structures and multinational corporate behavior: enduring differences in the age of globalization," International Organization, Cambridge University Press, vol. 51(01), pages 1-30, December.
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    1. repec:eee:accfor:v:37:y:2013:i:4:p:245-248 is not listed on IDEAS
    2. repec:eee:accfor:v:38:y:2014:i:2:p:132-144 is not listed on IDEAS

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