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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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)
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
Date:	July 2008
Number:	No.246
Number of Pages:	21
Status:	Not Peer Reviewed
Access rights to Published version:	Open Access
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URI:	http://wrap.warwick.ac.uk/id/eprint/1862

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