'Tragedy of the commons' is a powerful concept to analyze a variety of problems related to environmental sustainability. The commons problem can be solved if individuals behave altruistically. In the business context, this article studies the proposition that corporate social responsibility (CSR) can avert the tragedy of the commons by examining one case study in depth: Coca-Cola's bottling operations in Rajasthan, India. In spite of choosing a context favorable to the proposition, the results indicate that CSR does not avert the tragedy of the commons. To address the major environmental challenges, it is essential to develop regulatory regimes with appropriate incentives and ability to enforce sanctions.
{"title":"Corporate Social Responsibility Does Not Avert the Tragedy of the Commons -- Case Study: Coca-Cola India","authors":"Aneel G. Karnani","doi":"10.2139/ssrn.2354022","DOIUrl":"https://doi.org/10.2139/ssrn.2354022","url":null,"abstract":"'Tragedy of the commons' is a powerful concept to analyze a variety of problems related to environmental sustainability. The commons problem can be solved if individuals behave altruistically. In the business context, this article studies the proposition that corporate social responsibility (CSR) can avert the tragedy of the commons by examining one case study in depth: Coca-Cola's bottling operations in Rajasthan, India. In spite of choosing a context favorable to the proposition, the results indicate that CSR does not avert the tragedy of the commons. To address the major environmental challenges, it is essential to develop regulatory regimes with appropriate incentives and ability to enforce sanctions.","PeriodicalId":245576,"journal":{"name":"CSR & Management Practice eJournal","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2013-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127271160","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Using a quasi-natural experiment that mandates a subset of listed firms to issue corporate social responsibility (CSR) reports, this paper examines the effect of mandatory CSR disclosure on market information asymmetry in China, where we estimate information asymmetry using high frequency trade and quote data. We find that contrary to the criticism that mandatory CSR disclosure lacks credibility and relevance in emerging markets, mandatory CSR reporting firms experience a decrease in information asymmetry subsequent to the mandate. We also find that consistent with the assertion that CSR disclosure is informative about firms’ political and social prospects, the decrease in information asymmetry is more pronounced for firms with lower government ownership, weaker political connections, and smaller corporate donation. In addition, we find that analyst following increases subsequent to the mandatory CSR reporting and firms with less analyst coverage experience a greater decrease in information asymmetry subsequent to the CSR mandate.
{"title":"The Effect of Mandatory CSR Disclosure on Information Asymmetry: Evidence from a Quasi-Natural Experiment in China","authors":"Mingyi Hung, Jing Shi, Yongxiang Wang","doi":"10.2139/ssrn.2206877","DOIUrl":"https://doi.org/10.2139/ssrn.2206877","url":null,"abstract":"Using a quasi-natural experiment that mandates a subset of listed firms to issue corporate social responsibility (CSR) reports, this paper examines the effect of mandatory CSR disclosure on market information asymmetry in China, where we estimate information asymmetry using high frequency trade and quote data. We find that contrary to the criticism that mandatory CSR disclosure lacks credibility and relevance in emerging markets, mandatory CSR reporting firms experience a decrease in information asymmetry subsequent to the mandate. We also find that consistent with the assertion that CSR disclosure is informative about firms’ political and social prospects, the decrease in information asymmetry is more pronounced for firms with lower government ownership, weaker political connections, and smaller corporate donation. In addition, we find that analyst following increases subsequent to the mandatory CSR reporting and firms with less analyst coverage experience a greater decrease in information asymmetry subsequent to the CSR mandate.","PeriodicalId":245576,"journal":{"name":"CSR & Management Practice eJournal","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2013-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114876983","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
As U.S. coal exports increase and new infrastructure is proposed to improve access to markets in Asia, controversy has arisen regarding the scope of environmental review that should be carried out by government. In particular, there is significant disagreement as to whether the end-use of exported coal and the emissions generated by its combustion fall within the scope of environmental review under the National Environmental Policy Act of 1969 (NEPA). This paper published by the Columbia Center for Climate Change Law considers this issue, examining the requirements of NEPA and its implementing regulations, as well as current practice by Federal agencies.
{"title":"NEPA and Downstream Greenhouse Gas Emissions of U.S. Coal Exports","authors":"Elizabeth Sheargold, S. Walavalkar","doi":"10.2139/SSRN.2314452","DOIUrl":"https://doi.org/10.2139/SSRN.2314452","url":null,"abstract":"As U.S. coal exports increase and new infrastructure is proposed to improve access to markets in Asia, controversy has arisen regarding the scope of environmental review that should be carried out by government. In particular, there is significant disagreement as to whether the end-use of exported coal and the emissions generated by its combustion fall within the scope of environmental review under the National Environmental Policy Act of 1969 (NEPA). This paper published by the Columbia Center for Climate Change Law considers this issue, examining the requirements of NEPA and its implementing regulations, as well as current practice by Federal agencies.","PeriodicalId":245576,"journal":{"name":"CSR & Management Practice eJournal","volume":"902 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2013-08-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116394056","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
It is sometimes mutually beneficial for businesses to join together through a cooperative or other organisational structure in order to pool their ability to buy or sell goods and services. Collective bargaining is a particular form of cooperation between businesses that is limited to either buying or selling particular products. Collective agreements between competitors are often illegal under competition laws. However, in some jurisdictions, such as Australia and the European Union, collective bargaining can be exempt from those laws. The test for exemption in these jurisdictions involves analysing the costs and benefits of exemption. This article analyses both the costs and benefits of collective bargaining by businesses. The aims of this article are threefold: (1) to develop a simple economic framework to analyse the costs and benefits of negotiations between a collective bargaining group on one side of a market and either a supplier or a customer on the other side of the market; (2) to compare the results from this framework with the approach adopted by the Australian Competition and Consumer Commission (ACCC) in recent collective bargaining decisions; and (3) to highlight areas of potential concern where the ACCC could focus its attention.
{"title":"Collective Bargaining by Business: Economic and Legal Implications","authors":"Stephen P. King","doi":"10.2139/ssrn.2297155","DOIUrl":"https://doi.org/10.2139/ssrn.2297155","url":null,"abstract":"It is sometimes mutually beneficial for businesses to join together through a cooperative or other organisational structure in order to pool their ability to buy or sell goods and services. Collective bargaining is a particular form of cooperation between businesses that is limited to either buying or selling particular products. Collective agreements between competitors are often illegal under competition laws. However, in some jurisdictions, such as Australia and the European Union, collective bargaining can be exempt from those laws. The test for exemption in these jurisdictions involves analysing the costs and benefits of exemption. This article analyses both the costs and benefits of collective bargaining by businesses. The aims of this article are threefold: (1) to develop a simple economic framework to analyse the costs and benefits of negotiations between a collective bargaining group on one side of a market and either a supplier or a customer on the other side of the market; (2) to compare the results from this framework with the approach adopted by the Australian Competition and Consumer Commission (ACCC) in recent collective bargaining decisions; and (3) to highlight areas of potential concern where the ACCC could focus its attention.","PeriodicalId":245576,"journal":{"name":"CSR & Management Practice eJournal","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2013-07-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124105004","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Purpose - This paper analyses the CSR Role of Islami Bank Bangladesh Limited targeted to contribute in the economic, social and environmental betterment of Bangladesh as well as for its citizens Methodology - For the purpose of this study, Content Analysis has been considered as the most appropriate research method. To understand the role of IBBL in CSR activities in Bangladesh, a content analysis has been conducted utilizing relevant articles, books, periodicals, annual reports and websites Findings - The study reveals that IBBL is making significant contribution towards Bangladesh society through its CSR activities. It is evident that IBBL effectively addresses the social, environmental and economic concerns of Bangladesh within its limits Research limitations - This study is based on content analysis, which requires the access to all relevant information, which is limited in case of IBBL, except the Annual Reports, websites and a few journal articles on the CSR activities of this bank Practical implications: This study will be a useful tool for future researchers. This study will also be a good source of information for different users like government, NGOs and civil society members. Originality - The number scholarly work on CSR in Bangladesh from Islamic perspective is very limited. Moreover, there has been no prior work on IBBL’s CSR performance except a study on IBBL’s CSR by in healthcare. So, a study on the CSR role of IBBL is an original contribution to literature
{"title":"Corporate Social Responsibility in Bangladesh: The Role of Islami Bank Bangladesh Limited","authors":"Shafiqur Rahman, Abu Umar Faruq Ahmad","doi":"10.2139/ssrn.3192767","DOIUrl":"https://doi.org/10.2139/ssrn.3192767","url":null,"abstract":"Purpose - This paper analyses the CSR Role of Islami Bank Bangladesh Limited targeted to contribute in the economic, social and environmental betterment of Bangladesh as well as for its citizens Methodology - For the purpose of this study, Content Analysis has been considered as the most appropriate research method. To understand the role of IBBL in CSR activities in Bangladesh, a content analysis has been conducted utilizing relevant articles, books, periodicals, annual reports and websites Findings - The study reveals that IBBL is making significant contribution towards Bangladesh society through its CSR activities. It is evident that IBBL effectively addresses the social, environmental and economic concerns of Bangladesh within its limits Research limitations - This study is based on content analysis, which requires the access to all relevant information, which is limited in case of IBBL, except the Annual Reports, websites and a few journal articles on the CSR activities of this bank Practical implications: This study will be a useful tool for future researchers. This study will also be a good source of information for different users like government, NGOs and civil society members. Originality - The number scholarly work on CSR in Bangladesh from Islamic perspective is very limited. Moreover, there has been no prior work on IBBL’s CSR performance except a study on IBBL’s CSR by in healthcare. So, a study on the CSR role of IBBL is an original contribution to literature","PeriodicalId":245576,"journal":{"name":"CSR & Management Practice eJournal","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2013-06-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115465773","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This paper discusses the emergence and evolution of the regulatory asset base (RAB) as a key aspect of infrastructure industry regulation in the UK and other countries. In Britain, the RAB emerged during the 1990s after privatization of the main network infrastructure industries. It was initially developed for the England and Wales water industry, but its use spread to UK energy (primarily networks), to railway networks and to the fixed line telecom network. A key feature of the RAB is that it nowhere appears in primary legislation. The paper discusses and presents evidence that the most important feature of the RAB is the process by which the RAB is reassessed and revised and that this provides considerable evidence on the consistency and transparency of regulatory regimes. The quality of this process varies considerably by country and these differences seem to be reflected in ratings agency judgments and share price movements. In the UK, Australia and some other countries, the RAB model has provided a considerable degree of protection against retrospective ‘asset taking’ without imposing the rigidities of the full US ‘rate base’ model.
{"title":"The Role of the Regulatory Asset Base as an Instrument of Regulatory Commitment","authors":"J. Stern","doi":"10.2139/ssrn.3157867","DOIUrl":"https://doi.org/10.2139/ssrn.3157867","url":null,"abstract":"This paper discusses the emergence and evolution of the regulatory asset base (RAB) as a key aspect of infrastructure industry regulation in the UK and other countries. In Britain, the RAB emerged during the 1990s after privatization of the main network infrastructure industries. It was initially developed for the England and Wales water industry, but its use spread to UK energy (primarily networks), to railway networks and to the fixed line telecom network. A key feature of the RAB is that it nowhere appears in primary legislation. The paper discusses and presents evidence that the most important feature of the RAB is the process by which the RAB is reassessed and revised and that this provides considerable evidence on the consistency and transparency of regulatory regimes. The quality of this process varies considerably by country and these differences seem to be reflected in ratings agency judgments and share price movements. In the UK, Australia and some other countries, the RAB model has provided a considerable degree of protection against retrospective ‘asset taking’ without imposing the rigidities of the full US ‘rate base’ model.","PeriodicalId":245576,"journal":{"name":"CSR & Management Practice eJournal","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2013-03-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116168561","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study tracks food products introduced from 1989 to 2010 to better understand the adoption of voluntary health- and nutrition-related claims by companies. New food products introduced with health- and nutrition-related claims accounted for 43.1 percent of all new U.S. food product introductions in 2010, up from 25.2 percent in 2001 and 34.6 percent in 1989. The reduction in health- and nutrition-related claims from 1989 to 2001 followed enactment of the Nutrition Labeling and Education Act of 1990 (NLEA). The NLEA required most food products to carry the Nutrition Facts label and established labeling rules for the use of voluntary nutrient content and health claims. Overall growth in health- and nutrition-related claims after 2001 reflect increases in low/no calorie, whole grain, high fiber, and low/no sugar claims, along with relatively new claims related to no gluten, no trans fats, antioxidants, and omega-3. This period was characterized by nutrition information and education campaigns targeting obesity. Recent increases in healthand nutrition-related claim use also reflect evolving consumer needs and preferences for foods that promote a healthy lifestyle and disease-fighting capabilities, and new labeling regulations directed at trans fats.
{"title":"Introduction of New Food Products with Voluntary Health- and Nutrition-Related Claims, 1989-2010","authors":"Stephen W. Martinez","doi":"10.2139/ssrn.2266446","DOIUrl":"https://doi.org/10.2139/ssrn.2266446","url":null,"abstract":"This study tracks food products introduced from 1989 to 2010 to better understand the adoption of voluntary health- and nutrition-related claims by companies. New food products introduced with health- and nutrition-related claims accounted for 43.1 percent of all new U.S. food product introductions in 2010, up from 25.2 percent in 2001 and 34.6 percent in 1989. The reduction in health- and nutrition-related claims from 1989 to 2001 followed enactment of the Nutrition Labeling and Education Act of 1990 (NLEA). The NLEA required most food products to carry the Nutrition Facts label and established labeling rules for the use of voluntary nutrient content and health claims. Overall growth in health- and nutrition-related claims after 2001 reflect increases in low/no calorie, whole grain, high fiber, and low/no sugar claims, along with relatively new claims related to no gluten, no trans fats, antioxidants, and omega-3. This period was characterized by nutrition information and education campaigns targeting obesity. Recent increases in healthand nutrition-related claim use also reflect evolving consumer needs and preferences for foods that promote a healthy lifestyle and disease-fighting capabilities, and new labeling regulations directed at trans fats.","PeriodicalId":245576,"journal":{"name":"CSR & Management Practice eJournal","volume":"75 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2013-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133733331","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
A growing number of companies declare, e.g., in annual reports, on company websites or in strategy documents, that they subscribe to what Michael Porter and Mark Kramer have labeled ‘strategic CSR’ (2006) or ‘shared value’ (2011). Shared value involves creating economic value in a way that also creates value for society by addressing its needs and challenges. We agree that the pursuit of shared value is essential in today’s business environment, but argue that Porter and Kramer understate the need for significant changes in management practices to achieve it. We address some limitations of the concept of shared value and conclude that these strategies need to be managed within the core business model and underpinned by a supportive and strong organizational culture and values. We provide evidence by comparing organizational cultures and corporate values in Novo Nordisk, Merck, BP and Statoil. We find that these companies have different organizational cultures with implications for the ability of companies to achieve shared value. We conclude by proposing seven key elements of building and managing a responsible organizational culture.
{"title":"No Shortcuts: Achieving Shared Value Means Changing Your Business Culture","authors":"Dana L. Brown, J. Knudsen","doi":"10.2139/ssrn.2179926","DOIUrl":"https://doi.org/10.2139/ssrn.2179926","url":null,"abstract":"A growing number of companies declare, e.g., in annual reports, on company websites or in strategy documents, that they subscribe to what Michael Porter and Mark Kramer have labeled ‘strategic CSR’ (2006) or ‘shared value’ (2011). Shared value involves creating economic value in a way that also creates value for society by addressing its needs and challenges. We agree that the pursuit of shared value is essential in today’s business environment, but argue that Porter and Kramer understate the need for significant changes in management practices to achieve it. We address some limitations of the concept of shared value and conclude that these strategies need to be managed within the core business model and underpinned by a supportive and strong organizational culture and values. We provide evidence by comparing organizational cultures and corporate values in Novo Nordisk, Merck, BP and Statoil. We find that these companies have different organizational cultures with implications for the ability of companies to achieve shared value. We conclude by proposing seven key elements of building and managing a responsible organizational culture.","PeriodicalId":245576,"journal":{"name":"CSR & Management Practice eJournal","volume":"43 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2012-11-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117233452","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The objective of this research is to check if sustainable social status is an explanatory framework or a constraint for development of sustainable opportunistic strategies. In particular, Our ambition in this paper is to point out the contradictions that exist between the concerns shown by the team leaders in their speeches and their really practices in this field. We would thus be able to critically assess the convergent illusory between theoretical concerns and managerial speeches. Based on a specific sample, which is sustainable citizen companies along the period 2002-2007, we examine through a qualitative study, six social reports of “sustainable citizen firms”. Our analysis show a repetitive vocabulary used in all of these speeches thereby as to be a fad and social marketing. More worthy it seems that the social evaluation may be not honest and the worst that it is questionable as it may be biased by the content of social report and opportunistic strategies behind.
{"title":"Corporate Citizenship: Between Utopia and Practice","authors":"Bouguila Sihem","doi":"10.2139/ssrn.2176758","DOIUrl":"https://doi.org/10.2139/ssrn.2176758","url":null,"abstract":"The objective of this research is to check if sustainable social status is an explanatory framework or a constraint for development of sustainable opportunistic strategies. In particular, Our ambition in this paper is to point out the contradictions that exist between the concerns shown by the team leaders in their speeches and their really practices in this field. We would thus be able to critically assess the convergent illusory between theoretical concerns and managerial speeches. Based on a specific sample, which is sustainable citizen companies along the period 2002-2007, we examine through a qualitative study, six social reports of “sustainable citizen firms”. Our analysis show a repetitive vocabulary used in all of these speeches thereby as to be a fad and social marketing. More worthy it seems that the social evaluation may be not honest and the worst that it is questionable as it may be biased by the content of social report and opportunistic strategies behind.","PeriodicalId":245576,"journal":{"name":"CSR & Management Practice eJournal","volume":"44 7","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2012-11-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120907284","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Management research on Corporate Social Responsibility (CSR) focuses almost exclusively on the impact of CSR on profitability or corporate value. A largely neglected question is whether CSR impacts positively on society. We address this gap in the literature by exploring the relationship between CSR adoption (as reflected by corporate declarations to adopt CSR policies) and corporate involvement in alleged human rights abuses. Using information on 140 large advanced country corporations, we find that there is a relationship between CSR and alleged human rights abuses, but that the nature of this relationship varies according to the type of abuse: firms that declare to be CSR-adopters appear less likely to be involved than non-adopters in the worst of the abuses (i.e. jus cogens abuses), but more likely than non-adopters to be involved in other types of "less serious" abuse (i.e. no-jus cogens abuses). Also, over time, the adoption of CSR reduces corporate involvement in direct abuses allegedly committed by management, or by a subsidiary, but not indirect abuses allegedly committed by complicit third parties (e.g. suppliers, clients, etc.). Our analyses contribute to the theory on the impact of business on society and have some normative implications for corporate abuses of human rights.
{"title":"The Impact of Business on Society: Exploring CSR Adoption and Alleged Human Rights Abuses by Large Corporations","authors":"D. Fiaschi, E. Giuliani","doi":"10.2139/ssrn.2171689","DOIUrl":"https://doi.org/10.2139/ssrn.2171689","url":null,"abstract":"Management research on Corporate Social Responsibility (CSR) focuses almost exclusively on the impact of CSR on profitability or corporate value. A largely neglected question is whether CSR impacts positively on society. We address this gap in the literature by exploring the relationship between CSR adoption (as reflected by corporate declarations to adopt CSR policies) and corporate involvement in alleged human rights abuses. Using information on 140 large advanced country corporations, we find that there is a relationship between CSR and alleged human rights abuses, but that the nature of this relationship varies according to the type of abuse: firms that declare to be CSR-adopters appear less likely to be involved than non-adopters in the worst of the abuses (i.e. jus cogens abuses), but more likely than non-adopters to be involved in other types of \"less serious\" abuse (i.e. no-jus cogens abuses). Also, over time, the adoption of CSR reduces corporate involvement in direct abuses allegedly committed by management, or by a subsidiary, but not indirect abuses allegedly committed by complicit third parties (e.g. suppliers, clients, etc.). Our analyses contribute to the theory on the impact of business on society and have some normative implications for corporate abuses of human rights.","PeriodicalId":245576,"journal":{"name":"CSR & Management Practice eJournal","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2012-11-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132433862","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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