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


  • Sitkin, Alan


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

    1. Paul Krugman & Anthony J. Venables, 1995. "Globalization and the Inequality of Nations," The Quarterly Journal of Economics, Oxford University Press, vol. 110(4), pages 857-880.
    2. Nicola Misani, 2010. "The convergence of corporate social responsibility practices," Management Research Review, Emerald Group Publishing, vol. 33(7), pages 734-748, June.
    3. repec:hhs:iuiwop:430 is not listed on IDEAS
    4. repec:eee:accfor:v:36:y:2012:i:1:p:5-17 is not listed on IDEAS
    5. Xiaohua Yang & Cheryl Rivers, 2009. "Antecedents of CSR Practices in MNCs’ Subsidiaries: A Stakeholder and Institutional Perspective," Journal of Business Ethics, Springer, vol. 86(2), pages 155-169, March.
    6. Dani Rodrik, 1997. "Has Globalization Gone Too Far?," Peterson Institute Press: All Books, Peterson Institute for International Economics, number 57.
    7. repec:eee:accfor:v:34:y:2010:i:2:p:123-138 is not listed on IDEAS
    8. 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.
    9. repec:eee:accfor:v:35:y:2011:i:3:p:158-175 is not listed on IDEAS
    10. repec:eee:accfor:v:34:y:2010:i:3:p:153-168 is not listed on IDEAS
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    1. repec:eee:accfor:v:38:y:2014:i:2:p:132-144 is not listed on IDEAS
    2. repec:eee:accfor:v:37:y:2013:i:4:p:245-248 is not listed on IDEAS


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