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Understanding of CSR and Its Standards

In: CSR in Private Enterprises in Developing Countries

Author

Listed:
  • Nakib Muhammad Nasrullah

    (University of Dhaka)

  • Mia Mahmudur Rahim

    (Queensland University of Technology)

Abstract

In defining CSR, there is no overall agreement or consensus. There is a lack of an all embracing definition. Moreover, there is no universal definition of CSR. As a result, there remains an uncertainty about what CSR exactly is; how it can be defined accurately or conclusively. The reason may be rooted in its interchangeable and overlapping character with other terminologies such as ‘corporate citizenship’, ‘the ethical corporation’, ‘corporate governance’, ‘corporate sustainability’, ‘social responsible investment’, and ‘corporate accountability’. The reason may also lie in the fact that the contemporary CSR agenda essentially involves the concept of stakeholders and development as an integral issue of business operation in the present context. This holistic character of CSR creates confusion about the exactness of associated issues which is well expressed in the words of Jeremy Cooper of Australian Securities and Investment:

Suggested Citation

  • Nakib Muhammad Nasrullah & Mia Mahmudur Rahim, 2014. "Understanding of CSR and Its Standards," CSR, Sustainability, Ethics & Governance, in: CSR in Private Enterprises in Developing Countries, edition 127, chapter 0, pages 11-40, Springer.
    • Handle: RePEc:spr:csrchp:978-3-319-02350-2_2
    DOI: 10.1007/978-3-319-02350-2_2
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    Cited by:

    1. Marta Cominetti & Peter Seele, 2016. "Hard soft law or soft hard law? A content analysis of CSR guidelines typologized along hybrid legal status," NachhaltigkeitsManagementForum | Sustainability Management Forum, Springer, vol. 24(2), pages 127-140, November.

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