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Neither national boundaries nor transnational social spaces: accounting for variations of CSR practices in varieties of capitalism
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Amaeshi, Kenneth (2008) Neither national boundaries nor transnational social spaces: accounting for variations of CSR practices in varieties of capitalism. Working Paper. Coventry: University of Warwick. Centre for the Study of Globalisation and Regionalisation. Working papers (University of Warwick. Centre for the Study of Globalisation and Regionalisation) (No.246).
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Official URL: http://www2.warwick.ac.uk/fac/soc/csgr/research/wo...
Abstract
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) | ||||
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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 |
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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 | ||||
Official Date: | July 2008 | ||||
Dates: |
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Number: | No.246 | ||||
Number of Pages: | 21 | ||||
Status: | Not Peer Reviewed | ||||
Access rights to Published version: | Open Access (Creative Commons) |
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