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  1. Corporate Social Responsibility Disclosures, Traditionalism and Politics: A Story From a Traditional Setting.Shahzad Uddin, Javed Siddiqui & Muhammad Azizul Islam - 2018 - Journal of Business Ethics 151 (2):409-428.
    This paper demonstrates the political perspective of corporate social responsibility disclosures and, drawing on Weber’s notion of traditionalism, seeks to explain what motivates companies to make such disclosures in a traditional setting. Annual reports of 23 banking companies in Bangladesh are analysed over the period 2009–2012. This is supplemented by a review of documentary evidence on the political and social activities of corporations and reports published in national and international newspapers. We found that, in the banking companies over the period (...)
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  • Accounting for the Unaccountable: Biodiversity Reporting and Impression Management.Olivier Boiral - 2016 - Journal of Business Ethics 135 (4):751-768.
    This paper explores the strategies organizations use to demonstrate their accountability for biodiversity and legitimize their impact in this area through the use of techniques of neutralization. Neutralization aims to manage stakeholder impressions on very socially sensitive issues. Based on the content analysis of 148 sustainability reports from mining organizations, the study sheds light on the successful use of rhetoric in reports on non-measurable and potentially unaccountable issues. Specifically, the study shows that mining organizations use four main techniques of neutralization (...)
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  • Stakeholders’ Perspectives on the Role of Regulatory Reform in Integrated Reporting.Wendy Stubbs & Colin Higgins - 2018 - Journal of Business Ethics 147 (3):489-508.
    This paper reports on an exploratory study of the preferences of users of non-financial reporting for regulatory or voluntary approaches to integrated reporting. While it is well known that companies prefer voluntary approaches to non-financial reporting, considerably less is known about the preferences of the users of non-financial information. IR is the latest development in attempts over 30 or more years to broaden organisational non-financial reporting and accountability to include the wider social and environmental impacts of business. It promises to (...)
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  • Is Sustainability Reporting Becoming Institutionalised? The Role of an Issues-Based Field.Colin Higgins, Wendy Stubbs & Markus Milne - 2018 - Journal of Business Ethics 147 (2):309-326.
    We study companies that do not produce a sustainability report in contexts where institutionalisation is assumed. Based on a careful analysis of interaction patterns between non-reporting companies, sustainability interest groups, and peer organisations, we find patterns of discursive and material isomorphism that suggest sustainability reporting is confined to an issues-based field, rather than spreading as an institutionalised practice across the business community. We argue that the issues-based field exerts only weak pressure for sustainability reporting, and that encouraging more firms to (...)
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