This paper aims at understanding what the consequences are of cultural diversity on co-operative relationships. Co-operation is considered through two different modes: the first one, called community based co-operation, is based on the need for belonging and the second mode, called complementary...

Abstract: Social requirements concerning corporate social responsibility focus on transparency and harmlessness of firm activities: a factory or a quarry must be invisible, odorless, and silent. Firms must show that they respect those requirements in order to gain legitimacy. They must change...

The objective of this paper is to present different approaches that explain the corporate social responsibility. First, we describe two approaches based on economic (rational approach) and moral considerations (moral approach). Second, we propose an alternative approach that suggests that...

This paper proposes an alternative approach to corporate social disclosure analysis. A survey of the literature dealing with description and explanation of corporate social disclosure practices underlines the inconsistency of the findings. We discuss the relevance of the instrument. In order to...