David Bourget (Western Ontario)
David Chalmers (ANU, NYU)
Rafael De Clercq
Jack Alan Reynolds
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Journal of Business Ethics 15 (10):1095 - 1106 (1996)
This study examines corporate publications of U.K. firms to investigate the nature of corporate social responsibility disclosure. Using a stakeholder approach to corporate social responsibility, our results suggest a hierarchical model of disclosure: from general rhetoric to specific endeavors to implementation and monitoring. Industry differences in attention to specific stakeholder groups are noted. These differences suggest the need to understand the effects on social responsibility disclosure of factors in a firm's immediate operating environment, such as the extent of government regulation and level of competitiveness in the industry.
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Marc Vilanova, Josep Maria Lozano & Daniel Arenas (2009). Exploring the Nature of the Relationship Between CSR and Competitiveness. Journal of Business Ethics 87 (1):57 - 69.
Terry Beckman, Alison Colwell & Peggy H. Cunningham (2009). The Emergence of Corporate Social Responsibility in Chile: The Importance of Authenticity and Social Networks. [REVIEW] Journal of Business Ethics 86 (2):191 - 206.
Esben Rahbek Gjerdrum Pedersen (2011). All Animals Are Equal, but …: Management Perceptions of Stakeholder Relationships and Societal Responsibilities in Multinational Corporations. Business Ethics 20 (2):177-191.
Stephen Brammer & Stephen Pavelin (2004). Voluntary Social Disclosures by Large UK Companies. Business Ethics 13 (2-3):86-99.
Anders la Cour & Joakim Kromann (2011). Euphemisms and Hypocrisy in Corporate Philanthropy. Business Ethics 20 (3):267-279.
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