Purpose The purpose of this paper is to investigate the role of socio-political interactions in determining the topos of sustainability reporting (SR) practice. For this purpose, this study harnesses pragmatic constructivism perspective to identify facts, possibilities, values and communication...

Purpose – This paper aims to analyze the degree of implementation of corporate social responsibility (CSR) policies in the Spanish financial system. Design/methodology/approach – The study includes nine entities within the same organizational field to explore the pressure mechanisms that can...

Purpose – The purpose of this study is to explore the extent of relational and institutional pressures’ influence on both the motivation for and diffusion of corporate social responsibility (CSR) practices of multinational corporation (MNC) subsidiaries in the food industries in Indonesia....

Purpose – The objective of this research is to examine the perception of corporate social responsibility (CSR) held by consumers in India and America in order to draw out similarities and differences in conceptualization and response. Design/methodology/approach – This paper uses a...

Purpose – This study aims to examine whether the association between stakeholders and corporate social responsibility (CSR) documented in developed countries exists in China. Design/methodology/approach – This study tests the hypothesis and examines the impact of the central government,...

Purpose Mining is surrounded by controversy, in spite of corporate social responsibility (CSR) projects. This study aims to explore the theory on CSR and shared value (SV) and identified a gap in an approach to implementing CSR and SV. Perceptions of multi-stakeholder relationships in the South...

Purpose The purpose of this paper is to review a possible link between the theory of stakeholder identity and salience (TSIS) and environmental justice and suggest a possible resolution. Design/methodology/approach This is a conceptual paper which also uses examples from industry. Findings The...

Purpose – The aim of this paper is to report on an exploratory, qualitative study of how small and medium enterprises (SMEs) describe their firm’s relationships with or impact on stakeholders when communicating corporate social responsibility (CSR) on their websites....

Purpose – This study aims to advance explanations of the communication level of labor disclosures of Indonesian listed companies. Design/methodology/approach – Year‐ending 2007 Annual report disclosures of 223 Indonesia Stock Exchange (IDX) listed companies are analyzed. The labor...

Purpose – The purpose of this study is to investigate the environmental disclosure (ED) quality of public-listed companies (PLCs) in environmentally sensitive industries (ESI) in Malaysia in 2005 and 2009 (two years before and two years after the mandatory corporate social responsibility (CSR)...