IDEAS home Printed from https://ideas.repec.org/a/spr/ijocsr/v8y2023i1d10.1186_s40991-023-00084-6.html
   My bibliography  Save this article

Synthesising synergies between CSR and BHR for corporate accountability: an integrated approach

Author

Listed:
  • Mallika Tamvada

    (Bournemouth University)

Abstract

While an emerging literature considers Corporate Social Responsibility (CSR) as obligatory, voluntarism has dominated the scholarship and policymaking related to CSR. Almost parallel to this literature, the field of law has conceived and advanced the concept of Business and Human Rights (BHR) for addressing the human rights impacts of corporations. A new wave in the literature is exploring the relationship between these two disparate fields to bridge the corporate accountability gap. Contributing to this emerging debate, this paper develops a new CSR-BHR integrated framework that presents a unified approach towards corporate accountability. The new Framework offers a taxonomy of CSR-BHR strategies that firms can select from to prioritise their CSR-BHR activities for optimising their social contributions. It provides a new foundation for developing consistent policymaking on corporates’ social obligations across the world.

Suggested Citation

  • Mallika Tamvada, 2023. "Synthesising synergies between CSR and BHR for corporate accountability: an integrated approach," International Journal of Corporate Social Responsibility, Springer, vol. 8(1), pages 1-15, December.
    • Handle: RePEc:spr:ijocsr:v:8:y:2023:i:1:d:10.1186_s40991-023-00084-6
    DOI: 10.1186/s40991-023-00084-6
    as

    Download full text from publisher

    File URL: http://link.springer.com/10.1186/s40991-023-00084-6
    File Function: Abstract
    Download Restriction: Access to the full text of the articles in this series is restricted.
    File URL: https://libkey.io/10.1186/s40991-023-00084-6?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Wettstein, Florian, 2012. "CSR and the Debate on Business and Human Rights: Bridging the Great Divide," Business Ethics Quarterly, Cambridge University Press, vol. 22(4), pages 739-770, October.
    2. Björn Fasterling & Geert Demuijnck, 2013. "Human Rights in the Void? Due Diligence in the UN Guiding Principles on Business and Human Rights," Journal of Business Ethics, Springer, vol. 116(4), pages 799-814, September.
    3. Jennifer Bair & Mark Anner & Jeremy Blasi, 2020. "The Political Economy of Private and Public Regulation in Post-Rana Plaza Bangladesh," ILR Review, Cornell University, ILR School, vol. 73(4), pages 969-994, August.
    4. Jean-Noël Chauvey & Sophie Giordano-Spring & Charles H. Cho & Dennis M. Patten, 2015. "The Normativity and Legitimacy of CSR Disclosure: Evidence from France," Post-Print hal-02009500, HAL.
    5. Ken McPhail & John Ferguson, 2016. "The past, the present and the future of accounting for human rights," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 29(4), pages 526-541, May.
    6. Andreas Georg Scherer & Andreas Rasche & Guido Palazzo & André Spicer, 2016. "Managing for Political Corporate Social Responsibility: New Challenges and Directions for PCSR 2.0," Journal of Management Studies, Wiley Blackwell, vol. 53(3), pages 273-298, May.
    7. Obara, Louise J. & Peattie, Ken, 2018. "Bridging the great divide? Making sense of the human rights-CSR relationship in UK multinational companies," Journal of World Business, Elsevier, vol. 53(6), pages 781-793.
    8. Alexander Dahlsrud, 2008. "How corporate social responsibility is defined: an analysis of 37 definitions," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 15(1), pages 1-13, January.
    9. Lucia Gatti & Babitha Vishwanath & Peter Seele & Bertil Cottier, 2019. "Are We Moving Beyond Voluntary CSR? Exploring Theoretical and Managerial Implications of Mandatory CSR Resulting from the New Indian Companies Act," Journal of Business Ethics, Springer, vol. 160(4), pages 961-972, December.
    10. Mäkinen, Jukka & Kourula, Arno, 2012. "Pluralism in Political Corporate Social Responsibility," Business Ethics Quarterly, Cambridge University Press, vol. 22(4), pages 649-678, October.
    11. Judith Schrempf-Stirling, 2018. "State Power: Rethinking the Role of the State in Political Corporate Social Responsibility," Journal of Business Ethics, Springer, vol. 150(1), pages 1-14, June.
    12. Uwafiokun Idemudia & Cynthia Kwakyewah, 2018. "Analysis of the Canadian national corporate social responsibility strategy: Insights and implications," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(5), pages 928-938, September.
    13. DEVA, Surya, 2021. "The UN Guiding Principles’ Orbit and Other Regulatory Regimes in the Business and Human Rights Universe: Managing the Interface," Business and Human Rights Journal, Cambridge University Press, vol. 6(2), pages 336-351, June.
    14. Elisa Giuliani & Chiara Macchi, 2014. "Multinational corporations’ economic and human rights impacts on developing countries: a review and research agenda," Cambridge Journal of Economics, Cambridge Political Economy Society, vol. 38(2), pages 479-517.
    15. repec:eme:ijlma0:17542431311327628 is not listed on IDEAS
    16. Anastasia Borisova & Michael Rockinger, 2016. "Violating United Nations Global Compact Principles: An Event Study," Bankers, Markets & Investors, ESKA Publishing, issue 144, pages 4-19, September.
    17. Andrew Johnston & Kenneth Amaeshi & Emmanuel Adegbite & Onyeka Osuji, 2021. "Corporate Social Responsibility as Obligated Internalisation of Social Costs," Journal of Business Ethics, Springer, vol. 170(1), pages 39-52, April.
    18. Ina Freeman & Amir Hasnaoui, 2011. "The Meaning of Corporate Social Responsibility: The Vision of Four Nations," Journal of Business Ethics, Springer, vol. 100(3), pages 419-443, May.
    19. REGUART-SEGARRA, Núria, 2019. "Business, Indigenous Peoples’ Rights and Security in the Case Law of the Inter-American Court of Human Rights," Business and Human Rights Journal, Cambridge University Press, vol. 4(1), pages 109-130, January.
    20. Ana Čertanec, 2019. "The Connection between Corporate Social Responsibility and Corporate Respect for Human Rights," DANUBE: Law and Economics Review, European Association Comenius - EACO, issue 2, pages 103-127, June.
    21. Judith Schrempf-Stirling & Florian Wettstein, 2017. "Beyond Guilty Verdicts: Human Rights Litigation and its Impact on Corporations’ Human Rights Policies," Journal of Business Ethics, Springer, vol. 145(3), pages 545-562, October.
    22. Scott Connors & Stephen Anderson-MacDonald & Matthew Thomson, 2017. "Overcoming the ‘Window Dressing’ Effect: Mitigating the Negative Effects of Inherent Skepticism Towards Corporate Social Responsibility," Journal of Business Ethics, Springer, vol. 145(3), pages 599-621, October.
    23. WETTSTEIN, Florian, 2021. "Betting on the Wrong (Trojan) Horse: CSR and the Implementation of the UN Guiding Principles on Business and Human Rights," Business and Human Rights Journal, Cambridge University Press, vol. 6(2), pages 312-325, June.
    24. Wettstein, Florian & Giuliani, Elisa & Santangelo, Grazia D. & Stahl, Günter K., 2019. "International business and human rights: A research agenda," Journal of World Business, Elsevier, vol. 54(1), pages 54-65.
    25. Daina Mazutis, 2014. "Supererogation: Beyond Positive Deviance and Corporate Social Responsibility," Journal of Business Ethics, Springer, vol. 119(4), pages 517-528, February.
    26. SCHREMPF-STIRLING, Judith & VAN BUREN, Harry J., 2020. "Business and Human Rights Scholarship in Social Issues in Management: An Analytical Review," Business and Human Rights Journal, Cambridge University Press, vol. 5(1), pages 28-55, January.
    27. COSSART, Sandra & CHAPLIER, Jérôme & BEAU DE LOMENIE, Tiphaine, 2017. "The French Law on Duty of Care: A Historic Step Towards Making Globalization Work for All," Business and Human Rights Journal, Cambridge University Press, vol. 2(2), pages 317-323, July.
    28. Malesky, Edmund & Taussig, Markus, 2019. "Participation, Government Legitimacy, and Regulatory Compliance in Emerging Economies: A Firm-Level Field Experiment in Vietnam," American Political Science Review, Cambridge University Press, vol. 113(2), pages 530-551, May.
    29. John Richard Kurpierz & Ken Smith, 2020. "The greenwashing triangle: adapting tools from fraud to improve CSR reporting," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 11(6), pages 1075-1093, May.
    30. BILCHITZ, David, 2016. "The Necessity for a Business and Human Rights Treaty," Business and Human Rights Journal, Cambridge University Press, vol. 1(2), pages 203-227, July.
    31. Adaeze Okoye, 2009. "Theorising Corporate Social Responsibility as an Essentially Contested Concept: Is a Definition Necessary?," Journal of Business Ethics, Springer, vol. 89(4), pages 613-627, November.
    32. Mallika Tamvada, 2020. "Corporate social responsibility and accountability: a new theoretical foundation for regulating CSR," International Journal of Corporate Social Responsibility, Springer, vol. 5(1), pages 1-14, December.
    33. Rashedur Chowdhury, 2017. "Rana Plaza Fieldwork and Academic Anxiety: Some Reflections," Journal of Management Studies, Wiley Blackwell, vol. 54(7), pages 1111-1117, November.
    34. RASCHE, Andreas & WADDOCK, Sandra, 2021. "The UN Guiding Principles on Business and Human Rights: Implications for Corporate Social Responsibility Research," Business and Human Rights Journal, Cambridge University Press, vol. 6(2), pages 227-240, June.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Mallika Tamvada, 2020. "Corporate social responsibility and accountability: a new theoretical foundation for regulating CSR," International Journal of Corporate Social Responsibility, Springer, vol. 5(1), pages 1-14, December.
    2. Yossi Dahan & Hanna Lerner & Faina Milman-Sivan, 2023. "Shared Responsibility and Labor Rights in Global Supply Chains," Journal of Business Ethics, Springer, vol. 182(4), pages 1025-1040, February.
    3. Rogerson, Michael & Scarpa, Francesco & Snelson-Powell, Annie, 2024. "Accounting for human rights: Evidence of due diligence in EU-listed firms’ reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
    4. Madhura Rao & Nadia Bernaz, 2020. "Corporate Responsibility for Human Rights in Assam Tea Plantations: A Business and Human Rights Approach," Sustainability, MDPI, vol. 12(18), pages 1-22, September.
    5. Del Giudice, Manlio & Scuotto, Veronica & Papa, Armando & Singh, Sanjay Kumar, 2023. "The ‘bright’ side of innovation management for international new ventures," Technovation, Elsevier, vol. 125(C).
    6. Rekha Rao-Nicholson & Liudmyla Svystunova, 2020. "Assessing the Role of Host Country Human Rights Protection on Multinational Enterprises’ Choice of Investment Strategy," Management International Review, Springer, vol. 60(2), pages 177-209, April.
    7. Onyeka K. Osuji & Ugochukwu L. Obibuaku, 2016. "Rights and Corporate Social Responsibility: Competing or Complementary Approaches to Poverty Reduction and Socioeconomic Rights?," Journal of Business Ethics, Springer, vol. 136(2), pages 329-347, June.
    8. Sergiy D. Dmytriyev & R. Edward Freeman & Jacob Hörisch, 2021. "The Relationship between Stakeholder Theory and Corporate Social Responsibility: Differences, Similarities, and Implications for Social Issues in Management," Journal of Management Studies, Wiley Blackwell, vol. 58(6), pages 1441-1470, September.
    9. Luciano Ciravegna & Federica Nieri, 2022. "Business and Human Rights: A Configurational View of the Antecedents of Human Rights Infringements by Emerging Market Firms," Journal of Business Ethics, Springer, vol. 179(2), pages 431-450, August.
    10. Lopatta, Kerstin & Tideman, Sebastian A. & Scheil, Carolin & Makarem, Naser, 2023. "The current state of corporate human rights disclosure of the global top 500 business enterprises: Measurement and determinants," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 96(C).
    11. Matthew Amengual & Rita Mota & Alexander Rustler, 2023. "The ‘Court of Public Opinion:’ Public Perceptions of Business Involvement in Human Rights Violations," Journal of Business Ethics, Springer, vol. 185(1), pages 49-74, June.
    12. Marisa McVey & John Ferguson & François-Régis Puyou, 2023. "“Traduttore, Traditore?” Translating Human Rights into the Corporate Context," Journal of Business Ethics, Springer, vol. 182(3), pages 573-596, January.
    13. McDonald, Catherine, 2024. "Bridging business and human rights and business for peace: A case study of Microsoft’s multitrack diplomacy," Business Horizons, Elsevier, vol. 67(6), pages 815-825.
    14. Wettstein, Florian & Giuliani, Elisa & Santangelo, Grazia D. & Stahl, Günter K., 2019. "International business and human rights: A research agenda," Journal of World Business, Elsevier, vol. 54(1), pages 54-65.
    15. Guillaume Delalieux & Arno Kourula & Eric Pezet, 2024. "Civil Society Roles in CSR Legislation," Journal of Business Ethics, Springer, vol. 190(2), pages 347-370, March.
    16. Fabio Caputo & Rossella Leopizzi & Simone Pizzi & Virginia Milone, 2019. "The Non-Financial Reporting Harmonization in Europe: Evolutionary Pathways Related to the Transposition of the Directive 95/2014/EU within the Italian Context," Sustainability, MDPI, vol. 12(1), pages 1-13, December.
    17. Schüßler, Elke & Lohmeyer, Nora & Ashwin, Sarah, 2022. "We can't compete on human rights: creating market-protected spaces to institutionalize the emerging logic of responsible management," LSE Research Online Documents on Economics 115506, London School of Economics and Political Science, LSE Library.
    18. William D. Brink & Karen De Meyst & Tim V. Eaton, 2022. "The Impact of Human Rights Reporting and Presentation Formats on Non-Professional Investors’ Perceptions and Intentions to Invest," Sustainability, MDPI, vol. 14(4), pages 1-25, February.
    19. Andrzej Janowski, 2020. "Philanthropy and the Contribution of Andrew Carnegie to Corporate Social Responsibility," Sustainability, MDPI, vol. 13(1), pages 1-26, December.
    20. Andrea Venturelli & Fabio Caputo & Simona Cosma & Rossella Leopizzi & Simone Pizzi, 2017. "Directive 2014/95/EU: Are Italian Companies Already Compliant?," Sustainability, MDPI, vol. 9(8), pages 1-19, August.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:ijocsr:v:8:y:2023:i:1:d:10.1186_s40991-023-00084-6. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.