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Is Corporate Responsibility Converging? A Comparison of Corporate Responsibility Reporting in the USA, UK, Australia, and Germany

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  • Stephen Chen

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  • Petra Bouvain

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Suggested Citation

  • Stephen Chen & Petra Bouvain, 2009. "Is Corporate Responsibility Converging? A Comparison of Corporate Responsibility Reporting in the USA, UK, Australia, and Germany," Journal of Business Ethics, Springer, vol. 87(1), pages 299-317, April.
  • Handle: RePEc:kap:jbuset:v:87:y:2009:i:1:p:299-317
    DOI: 10.1007/s10551-008-9794-0
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    References listed on IDEAS

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    1. Graafland, J.J. & Eijffinger, S.C.W. & Smid, H., 2004. "Benchmarking of corporate social responsibility : Methodological problems and robustness," Other publications TiSEM 730f0e78-0c51-4c83-bbab-c, Tilburg University, School of Economics and Management.
    2. Jan Lepoutre & Aimé Heene, 2006. "Investigating the Impact of Firm Size on Small Business Social Responsibility: A Critical Review," Journal of Business Ethics, Springer, vol. 67(3), pages 257-273, September.
    3. Niskala, Mikael & Pretes, Michael, 1995. "Environmental reporting in Finland: A note on the use of annual reports," Accounting, Organizations and Society, Elsevier, vol. 20(6), pages 457-466, August.
    4. Ruth V. Aguilera & Cynthia A. Williams & John M. Conley & Deborah E. Rupp, 2006. "Corporate Governance and Social Responsibility: a comparative analysis of the UK and the US," Corporate Governance: An International Review, Wiley Blackwell, vol. 14(3), pages 147-158, May.
    5. Doh, Jonathan P. & Teegen, Hildy, 2002. "Nongovernmental organizations as institutional actors in international business: theory and implications," International Business Review, Elsevier, vol. 11(6), pages 665-684, December.
    6. Adams, Carol A. & Harte, George, 1998. "The changing portrayal of the employment of women in British banks' and retail companies' corporate annual reports," Accounting, Organizations and Society, Elsevier, vol. 23(8), pages 781-812, November.
    7. Carol Adams & Nongnooch Kuasirikun, 2000. "A comparative analysis of corporate reporting on ethical issues by UK and German chemical and pharmaceutical companies," European Accounting Review, Taylor & Francis Journals, vol. 9(1), pages 53-79.
    8. Burchell, Stuart & Clubb, Colin & Hopwood, Anthony G., 1985. "Accounting in its social context: Towards a history of value added in the United Kingdom," Accounting, Organizations and Society, Elsevier, vol. 10(4), pages 381-413, October.
    9. Roberts, Robin W., 1992. "Determinants of corporate social responsibility disclosure: An application of stakeholder theory," Accounting, Organizations and Society, Elsevier, vol. 17(6), pages 595-612, August.
    10. Peter J Buckley, 2002. "Is the International Business Research Agenda Running Out of Steam?," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 33(2), pages 365-373, June.
    Full references (including those not matched with items on IDEAS)

    Citations

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    Cited by:

    1. Tzu-Kuan Chiu & Yi-Hsin Wang, 2015. "Determinants of Social Disclosure Quality in Taiwan: An Application of Stakeholder Theory," Journal of Business Ethics, Springer, vol. 129(2), pages 379-398, June.
    2. repec:spr:jmgtco:v:28:y:2017:i:3:d:10.1007_s00187-017-0251-z is not listed on IDEAS
    3. Halkos, George & Skouloudis, Antonios, 2016. "Corporate responsibility and national institutions: A quantitative assessment," MPRA Paper 70210, University Library of Munich, Germany.
    4. Patrycja Hąbek & Radosław Wolniak, 2016. "Assessing the quality of corporate social responsibility reports: the case of reporting practices in selected European Union member states," Quality & Quantity: International Journal of Methodology, Springer, vol. 50(1), pages 399-420, January.
    5. repec:eee:spacre:v:19:y:2016:i:2:p:252-260 is not listed on IDEAS
    6. repec:kap:jbuset:v:144:y:2017:i:2:d:10.1007_s10551-015-2828-5 is not listed on IDEAS
    7. repec:kap:jbuset:v:148:y:2018:i:3:d:10.1007_s10551-015-3011-8 is not listed on IDEAS
    8. repec:gam:jsusta:v:9:y:2017:i:12:p:2322-:d:122823 is not listed on IDEAS
    9. Kathyayini Rao & Carol Tilt, 2016. "Board Composition and Corporate Social Responsibility: The Role of Diversity, Gender, Strategy and Decision Making," Journal of Business Ethics, Springer, vol. 138(2), pages 327-347, October.
    10. Blanca de-Miguel-Molina & Vicente Chirivella-González & Beatriz García-Ortega, 2016. "Corporate philanthropy and community involvement. Analysing companies from France, Germany, the Netherlands and Spain," Quality & Quantity: International Journal of Methodology, Springer, vol. 50(6), pages 2741-2766, November.
    11. Olivier Boiral, 2010. "Peut-on mesurer les performances de développement durable?," CIRANO Working Papers 2010s-11, CIRANO.
    12. repec:gam:jadmsc:v:8:y:2018:i:2:p:14-:d:141427 is not listed on IDEAS
    13. Ulf Richter, 2011. "Drivers of Change: A Multiple-Case Study on the Process of Institutionalization of Corporate Responsibility Among Three Multinational Companies," Journal of Business Ethics, Springer, vol. 102(2), pages 261-279, August.
    14. Jerman Damjana & Završnik Bruno, 2012. "The Role of Social Networks for Business in the Marketing Communications," Scientific Annals of Economics and Business, De Gruyter Open, vol. 59(1), pages 155-168, July.
    15. Jamal Baz & Issam Laguir & Magalie Marais & Raffaele Staglianò, 2016. "Influence of National Institutions on the Corporate Social Responsibility Practices of Small- and Medium-sized Enterprises in the Food-processing Industry: Differences Between France and Morocco," Journal of Business Ethics, Springer, vol. 134(1), pages 117-133, March.
    16. repec:kap:jbuset:v:146:y:2017:i:2:d:10.1007_s10551-017-3654-8 is not listed on IDEAS
    17. repec:gam:jsusta:v:9:y:2017:i:12:p:2202-:d:120895 is not listed on IDEAS
    18. Alexander Mersereau & Nicolas Mottis, 2011. "Corporate social responsibility and management control," Post-Print hal-00661041, HAL.
    19. Miras Rodríguez, María del Mar & Escobar Pérez, Bernabé, 2016. "Há Influência do ambiente institucional nas práticas de divulgação de RSC? O papel da governança," RAE - Revista de Administração de Empresas, FGV-EAESP Escola de Administração de Empresas de São Paulo (Brazil), vol. 56(6), November.
    20. Humphry Hung, 2011. "Directors’ Roles in Corporate Social Responsibility: A Stakeholder Perspective," Journal of Business Ethics, Springer, vol. 103(3), pages 385-402, October.
    21. Patrycja Hąbek & Radosław Wolniak, 2016. "Assessing the quality of corporate social responsibility reports: the case of reporting practices in selected European Union member states," Quality & Quantity: International Journal of Methodology, Springer, vol. 50(1), pages 399-420, January.
    22. Chen, Lujie & Feldmann, Andreas & Tang, Ou, 2015. "The relationship between disclosures of corporate social performance and financial performance: Evidences from GRI reports in manufacturing industry," International Journal of Production Economics, Elsevier, vol. 170(PB), pages 445-456.
    23. repec:kap:jbuset:v:143:y:2017:i:4:d:10.1007_s10551-016-3073-2 is not listed on IDEAS

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