Purpose – The purpose of this paper is to discuss the drawbacks of current social and environmental accounting methods and to present a classification for developing a new accounting model. Design/methodology/approach – The various social and environmental accounting methods are classified...

Purpose – This paper aims to clarify the relationship between corporate social responsibility (CSR) and capacity building for sustainable livelihoods. It respects cultural differences and aims to identify the business opportunities in building the skills of employees, the community and the...

Purpose – The purpose of this paper is to analyse whether coercive isomorphism as imposed by regulatory authorities is an effective mechanism to promote a company's CSR reputation in a developing country. The study seeks to consider the determinants of CSR reporting as such factors are deemed...

Purpose – This paper seeks to examine the activities and consequential effects of a transnational corporation in a developing country. Via an examination of the industrial accident in Bhopal and a discursive examination of the firm's strategies, the paper seeks to contest the firm's claims...

Purpose – The purpose of this paper is to analyse whether coercive isomorphism as imposed by regulatory authorities is an effective mechanism to promote a company's CSR reputation in a developing country. The study seeks to consider the determinants of CSR reporting as such factors are deemed...

Purpose – The purpose of the paper is to examine the relationship between corporate social responsibility (CSR) and firm performance, taking into account firm value and financial accounting performance, in an emerging market – Brazil. Design/methodology/approach – Content analysis was...

Purpose – The main aim of this study is to assess the level of corporate social responsibility (CSR) disclosure of 44 government-linked companies (GLCs) listed on Bursa Malaysia and to ascertain the relationship of certain company characteristics; namely size, age, profitability and leverage...