The communication of corporate social responsibility: United states and european union multinational corporations [Book Review]
David Bourget (Western Ontario)
David Chalmers (ANU, NYU)
Rafael De Clercq
Jack Alan Reynolds
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Journal of Business Ethics 74 (4):373 - 389 (2007)
This study explores corporate social responsibility (CSR) by conducting a cross-cultural analysis of communication of CSR activities in a total of 16 U.S. and European corporations. Drawing on previous research contrasting two major approaches to CSR initiatives, it was proposed that U.S. companies would tend to communicate about and justify CSR using economic or bottom-line terms and arguments whereas European companies would rely more heavily on language or theories of citizenship, corporate accountability, or moral commitment. Results supported this expectation of difference, with some modification. Specifically, results indicated that EU companies do not value sustainability to the exclusion of financial elements, but instead project sustainability commitments in addition to financial commitments. Further, U.S.-based companies focused more heavily on financial justifications whereas EU-based companies incorporated both financial and sustainability elements in justifying their CSR activities. In addition, wide variance was found in both the prevalence and use of specific CSR-related terminology. Cross-cultural distinctions in this use create implications with regard to measurability and evidence of both strategic and bottom-line impact. Directions for further research are discussed.
|Keywords||corporate social responsibility corporate communications transnational comparative analysis social reporting|
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Citations of this work BETA
Belaid Rettab, Anis Ben Brik & Kamel Mellahi (2009). A Study of Management Perceptions of the Impact of Corporate Social Responsibility on Organisational Performance in Emerging Economies: The Case of Dubai. [REVIEW] Journal of Business Ethics 89 (3):371 - 390.
Gregory Jackson & Androniki Apostolakou (2010). Corporate Social Responsibility in Western Europe: An Institutional Mirror or Substitute? [REVIEW] Journal of Business Ethics 94 (3):371 - 394.
Lei Wang & Heikki Juslin (2012). Values and Corporate Social Responsibility Perceptions of Chinese University Students. Journal of Academic Ethics 10 (1):57-82.
Diana Ingenhoff & A. Martina Koelling (2012). Media Governance and Corporate Social Responsibility of Media Organizations: An International Comparison. Business Ethics 21 (2):154-167.
Kaushik Sridhar (2012). Is the Triple Bottom Line a Restrictive Framework for Non-Financial Reporting? Asian Journal of Business Ethics 1 (2):89 - 121.
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