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CSR, Sustainability and the Meaning of Global Reporting for Latin American Corporations


  • Luis Perez-Batres


  • Van Miller


  • Michael Pisani



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Suggested Citation

  • Luis Perez-Batres & Van Miller & Michael Pisani, 2010. "CSR, Sustainability and the Meaning of Global Reporting for Latin American Corporations," Journal of Business Ethics, Springer, vol. 91(2), pages 193-209, February.
  • Handle: RePEc:kap:jbuset:v:91:y:2010:i:2:p:193-209
    DOI: 10.1007/s10551-010-0614-y

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    References listed on IDEAS

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    6. Michael J. Pisani, 2003. "The Negative Impact of Structural Adjustment on Sectoral Earnings in Nicaragua," Review of Radical Political Economics, Union for Radical Political Economics, vol. 35(2), pages 107-125, June.
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    8. Anita Jose & Shang-Mei Lee, 2007. "Environmental Reporting of Global Corporations: A Content Analysis based on Website Disclosures," Journal of Business Ethics, Springer, vol. 72(4), pages 307-321, June.
    9. M. López & Arminda Garcia & Lazaro Rodriguez, 2007. "Sustainable Development and Corporate Performance: A Study Based on the Dow Jones Sustainability Index," Journal of Business Ethics, Springer, vol. 75(3), pages 285-300, October.
    10. Justin Davis & G. Tyge Payne & Gary McMahan, 2007. "A Few Bad Apples? Scandalous Behavior of Mutual Fund Managers," Journal of Business Ethics, Springer, vol. 76(3), pages 319-334, December.
    11. Ravi Ramamurti, 1992. "Why are Developing Countries Privatizing?," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 23(2), pages 225-249, June.
    12. Dilek Cetindamar, 2007. "Corporate Social Responsibility Practices and Environmentally Responsible Behavior: The Case of The United Nations Global Compact," Journal of Business Ethics, Springer, vol. 76(2), pages 163-176, December.
    13. Rudiger Dornbusch, 1992. "The Case for Trade Liberalization in Developing Countries," Journal of Economic Perspectives, American Economic Association, vol. 6(1), pages 69-85, Winter.
    14. Perez-Batres, Luis A. & Eden, Lorraine, 2008. "Is there a liability of localness? How emerging market firms respond to regulatory punctuations," Journal of International Management, Elsevier, vol. 14(3), pages 232-251, September.
    15. Jeremy Moon, 2007. "The contribution of corporate social responsibility to sustainable development," Sustainable Development, John Wiley & Sons, Ltd., vol. 15(5), pages 296-306.
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    18. Clem Tisdell, 2001. "The Winnipeg Principles, WTO and sustainable development: proposed policies for reconciling trade and the environment," Sustainable Development, John Wiley & Sons, Ltd., vol. 9(4), pages 204-212.
    19. Michael J. Pisani & José A. Pagán, 2004. "Self-employment in the era of the new economic model in Latin America: a case study from Nicaragua," Entrepreneurship & Regional Development, Taylor & Francis Journals, vol. 16(4), pages 335-350, July.
    20. Common,Michael, 1995. "Sustainability and Policy," Cambridge Books, Cambridge University Press, number 9780521436052, December.
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    Cited by:

    1. Luis A. Perez-Batres & Van V. Miller & Michael J. Pisani & Irene Henriques & Jose A. Renau-Sepulveda, 2012. "Why Do Firms Engage in National Sustainability Programs and Transparent Sustainability Reporting?," Management International Review, Springer, vol. 52(1), pages 107-136, February.
    2. Juliane Peters & Ana Simaens, 2020. "Integrating Sustainability into Corporate Strategy: A Case Study of the Textile and Clothing Industry," Sustainability, MDPI, Open Access Journal, vol. 12(15), pages 1-35, July.
    3. Emilio Abad-Segura & Francisco Joaquín Cortés-García & Luis J. Belmonte-Ureña, 2019. "The Sustainable Approach to Corporate Social Responsibility: A Global Analysis and Future Trends," Sustainability, MDPI, Open Access Journal, vol. 11(19), pages 1-24, September.
    4. Newman, Carol & Rand, John & Tarp, Finn & Trifkovic, Neda, 2018. "The transmission of socially responsible behaviour through international trade," European Economic Review, Elsevier, vol. 101(C), pages 250-267.
    5. Petr Petera & Jaroslav Wagner, 2015. "Global Reporting Initiative (GRI) and its Reflections in the Literature," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2015(2), pages 13-32.
    6. Anabella Davila & Carlos Rodriguez-Lluesma & Marta M. Elvira, 2018. "Engaging Stakeholders in Emerging Economies: The Case of Multilatinas," Journal of Business Ethics, Springer, vol. 152(4), pages 949-964, November.
    7. Kim, Rebecca Chunghee & Yoo, Kate Inyoung & Uddin, Helal, 2018. "The Korean Air nut rage scandal: Domestic versus international responses to a viral incident," Business Horizons, Elsevier, vol. 61(4), pages 533-544.
    8. S. Prakash Sethi & Terrence F. Martell & Mert Demir, 2016. "Building Corporate Reputation Through Corporate Social Responsibility (CSR) Reports: The Case of Extractive Industries," Corporate Reputation Review, Palgrave Macmillan, vol. 19(3), pages 219-243, October.
    9. María del Mar Alonso‐Almeida & Josep Llach & Frederic Marimon, 2014. "A Closer Look at the ‘Global Reporting Initiative’ Sustainability Reporting as a Tool to Implement Environmental and Social Policies: A Worldwide Sector Analysis," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 21(6), pages 318-335, November.
    10. Sergio Manrique & Carmen-Pilar Martí-Ballester, 2017. "Analyzing the Effect of Corporate Environmental Performance on Corporate Financial Performance in Developed and Developing Countries," Sustainability, MDPI, Open Access Journal, vol. 9(11), pages 1-30, October.
    11. Ignacio J. Duran & Pablo Rodrigo, 2018. "Why Do Firms in Emerging Markets Report? A Stakeholder Theory Approach to Study the Determinants of Non-Financial Disclosure in Latin America," Sustainability, MDPI, Open Access Journal, vol. 10(9), pages 1-20, August.
    12. Jennifer Martínez-Ferrero & Mehmet Eryilmaz & Nese Colakoglu, 2020. "How Does Board Gender Diversity Influence the Likelihood of Becoming a UN Global Compact Signatory? The Mediating Effect of the CSR Committee," Sustainability, MDPI, Open Access Journal, vol. 12(10), pages 1-19, May.
    13. Asadul Hoque & Muhammad Mohiuddin & Zhan Su, 2018. "Effects of Industrial Operations on Socio-Environmental and Public Health Degradation: Evidence from a Least Developing Country (LDC)," Sustainability, MDPI, Open Access Journal, vol. 10(11), pages 1-22, October.
    14. Luis Perez-Batres & Jonathan Doh & Van Miller & Michael Pisani, 2012. "Stakeholder Pressures as Determinants of CSR Strategic Choice: Why do Firms Choose Symbolic Versus Substantive Self-Regulatory Codes of Conduct?," Journal of Business Ethics, Springer, vol. 110(2), pages 157-172, October.
    15. Iliana Loor Alcívar & Francisco González Santa Cruz & Nelly Moreira Mero & Amalia Hidalgo-Fernández, 2020. "Study of Corporate Sustainability Dimensions in the Cooperatives of Ecuador," Sustainability, MDPI, Open Access Journal, vol. 12(2), pages 1-12, January.
    16. Ionela-Corina CHERSAN, 2016. "Corporate responsibility reporting according to Global Reporting Initiative: an international comparison," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(136), pages 424-424, Aprilie.
    17. Scandelius, Christina & Cohen, Geraldine, 2016. "Achieving collaboration with diverse stakeholders—The role of strategic ambiguity in CSR communication," Journal of Business Research, Elsevier, vol. 69(9), pages 3487-3499.
    18. Pilar Acosta & Mar Pérezts, 2019. "Unearthing Sedimentation Dynamics in Political CSR: The Case of Colombia," Journal of Business Ethics, Springer, vol. 155(2), pages 425-444, March.
    19. Beddewela, Eshani & Herzig, Christian, 2013. "Corporate social reporting by MNCs’ subsidiaries in Sri Lanka," Accounting forum, Elsevier, vol. 37(2), pages 135-149.
    20. Mahmood Bahaee & Luis A. Perez‐Batres & Michael J. Pisani & Van V. Miller & Mahmoud Saremi, 2014. "Sustainable Development in Iran: An Exploratory Study of University Students' Attitudes and Knowledge about Sustainable Developmenta," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 21(3), pages 175-187, May.


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