Purpose – Economic prosperity has often come at the expense of the natural environment. Environmental degradation has surfaced in problems such as pollution, increased carbon dioxide emissions via burning of fossil fuels and environmental waste. Ignoring the ecological costs through...

Purpose – Economic prosperity has often come at the expense of the natural environment. Environmental degradation has surfaced in problems such as pollution, increased carbon dioxide emissions via burning of fossil fuels and environmental waste. Ignoring the ecological costs through...

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 – This paper aims to compare the CSR strategy, stakeholder engagement and overseas approaches of six leading companies that have large potential environmental and social impacts, influential stakeholders and notable CSR actions. Design/methodology/approach – This is an exploratory...

Purpose The study aims to explore and establish the relationship that exists between board independence and corporate social responsibility (CSR) practices of Indian firms. Design/methodology/approach A sample of 76 non-financial companies listed on the National Stock Exchange has been...

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...