Neither national boundaries nor transnational social spaces: accounting for variations of CSR practices in varieties of capitalism
Amaeshi, Kenneth (2008) Neither national boundaries nor transnational social spaces: accounting for variations of CSR practices in varieties of capitalism. Working Paper. University of Warwick. Centre for the Study of Globalisation and Regionalisation, Coventry.
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The paper empirically re-examines the role of national institutions and trans-national social spaces in accounting for variations in CSR practices. Based on a longitudinal study of corporate social reporting in UK and Germany, the paper concludes that corporate stakeholder salience patterns are outcomes of interaction effects between national institutional boundaries and trans-national social spaces. It pushes the institutionalist frontier of research to corporate stakeholder salience – which is a precursor and intrinsic to both corporate accountability and corporate social responsibility. In addition, it opens a new vista of looking at corporate social reports – i.e. not only as artefacts of accountability, but also carriers and reflectors of national and trans-national characteristics and influences. The paper finally highlights implications of the findings for CSR and comparative capitalism research, respectively.
|Item Type:||Working or Discussion Paper (Working Paper)|
|Alternative Title:||Neither national boundaries nor transnational social spaces: accounting for variations of corporate social responsibility practices in varieties of capitalism|
|Subjects:||H Social Sciences > HB Economic Theory
H Social Sciences > HD Industries. Land use. Labor
|Divisions:||Faculty of Social Sciences > Warwick Business School|
|Library of Congress Subject Headings (LCSH):||Social responsibility of business -- Great Britain, Social responsibility of business -- Germany, Transnationalism -- Social aspects, Capitalism|
|Series Name:||Working papers (University of Warwick. Centre for the Study of Globalisation and Regionalisation)|
|Publisher:||University of Warwick. Centre for the Study of Globalisation and Regionalisation|
|Place of Publication:||Coventry|
|Number of Pages:||21|
|Status:||Not Peer Reviewed|
|Access rights to Published version:||Open Access|
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