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  1. The state of corporate sustainability reporting in India: Evidence from environmentally sensitive industries.Kishore Kumar, Ranjita Kumari & Rakesh Kumar - 2021 - Business and Society Review 126 (4):513-538.
    The purpose of this study is to explore the extent and nature of sustainability disclosure practices of companies from environmentally sensitive industries in India. It further investigates the influence of potential determinants on sustainability information disclosure of the companies. The study analyzed the data of 57 energy and mining companies included in NIFTY500 index at National Stock Exchange of India (NSE) for the period 2016 to 2019. In the present study, environment, social, and governance (ESG) parameters were considered to measure (...)
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  • CSR Communication Research: A Theoretical-cum-Methodological Perspective From Semiotics.Kemi C. Yekini, Kamil Omoteso & Emmanuel Adegbite - 2021 - Business and Society 60 (4):876-908.
    Despite the proliferation of studies on corporate social responsibility (CSR), there is a lack of consensus and a cardinal methodological base for research on the quality of CSR communication. Over the decades, studies in this space have remained conflicting, unintegrated, and sometimes overlapping. Drawing on semiotics—a linguistic-based theoretical and analytical tool, our article explores an alternative perspective to evaluating the quality and reliability of sustainability reports. Our article advances CSR communication research by introducing a theoretical-cum-methodological perspective which provides unique insights (...)
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  • Mandated Social Disclosure: An Analysis of the Response to the California Transparency in Supply Chains Act of 2010.Rachel N. Birkey, Ronald P. Guidry, Mohammad Azizul Islam & Dennis M. Patten - 2018 - Journal of Business Ethics 152 (3):827-841.
    In this study, we examine investor and firm response to the California Transparency in Supply Chains Act of 2010. The CTSCA requires large retail and manufacturing firms to disclose efforts to eradicate slavery and human trafficking from their supply chains and is a rare example of mandated corporate social responsibility disclosure. Based on a sample of 105 retail companies subject to the CTSCA, we find a significant negative market reaction to the passing of the CTSCA. Furthermore, we find that the (...)
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  • Corporate Citizenship, Social Responsibility, and Sustainability Reports as “Would-be” Narratives.Michel Dion - 2017 - Humanistic Management Journal 2 (1):83-102.
    Corporate citizenship, social responsibility and sustainability reports could be analyzed from a philosophical viewpoint. In this article, we will use Paul Ricoeur’s hermeneutic philosophy to assess the narrativity of such reports. Out of a philosophical viewpoint, our exploratory study analyzes the contents of ten reports: two corporate citizenship reports, three corporate social responsibility reports, and five sustainability reports. Those reports are arising in-time and are thus referring to past corporate events and phenomena. Sometimes such reports introduce a corporate world-dream that (...)
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  • The Frontstage and Backstage of Corporate Sustainability Reporting: Evidence from the Arctic National Wildlife Refuge Bill.Charles H. Cho, Matias Laine, Robin W. Roberts & Michelle Rodrigue - 2018 - Journal of Business Ethics 152 (3):865-886.
    While proponents of sustainability reporting believe in its potential to help corporations be accountable and transparent about their social and environmental impacts, there has been growing criticism asserting that such reporting schemes are utilized primarily as impression management tools. Drawing on Goffman’s self-presentation theory and its frontstage/backstage analogy, we contrast the frontstage sustainability discourse of a sample of large U.S. oil and gas firms to their backstage corporate political activities in the context of the passage of the American-Made Energy and (...)
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  • Is Sustainability Performance Comparable? A Study of GRI Reports of Mining Organizations.Jean-François Henri & Olivier Boiral - 2017 - Business and Society 56 (2):283-317.
    The objective of this study is to analyze the measurability and interfirm comparability of sustainability performance through the qualitative content analysis of 12 sustainability reports of mining firms using the Global Reporting Initiative guidelines. The systematic comparison of information disclosed in 92 GRI indicators sheds light on the reasons underlying the impossibility of rigorously measuring and comparing the sustainability performance of firms from the same sector, which are supposed to be strictly following the same reporting guideline. These reasons include qualitative (...)
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  • Corporate social responsibility decoupling in developing countries: Current research and a future agenda.Majid Khan & James Lockhart - 2022 - Business and Society Review 127 (1):127-143.
    Business and Society Review, Volume 127, Issue 1, Page 127-143, Spring 2022.
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  • The Construction of Corporate Social Responsibility in Network Societies: A Communication View. [REVIEW]Friederike Schultz, Itziar Castelló & Mette Morsing - 2013 - Journal of Business Ethics 115 (4):681-692.
    The paper introduces the communication view on Corporate Social Responsibility (CSR), which regards CSR as communicatively constructed in dynamic interaction processes in today’s networked societies. Building on the idea that communication constitutes organizations we discuss the potentially indeterminate, disintegrative, and conflictual character of CSR. We hereby challenge established mainstream views on CSR such as the instrumental view, which regards CSR as an organizational instrument to reach organizational aims such as improved reputation and financial performance, and the political-normative view on CSR, (...)
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  • Corporate Sustainability: A View From the Top.Arménio Rego, Miguel Pina E. Cunha & Daniel Polónia - 2017 - Journal of Business Ethics 143 (1):133-157.
    Through a qualitative approach, we explore the perspective of 72 CEOs of companies operating in Portugal about the definition of corporate sustainability and its facilitators, and obtain four main findings. First, most CEOs equate CS with the company’s continuity/viability. Second, the relevance ascribed to different stakeholders differs considerably: while more than 50 % of CEOs cited shareholders/profits, and more than 40 % mentioned the natural environment and employees, very few mentioned customers, society, suppliers, the State, or competitors. Third, the management (...)
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  • Exploring the Transition to Integrated Reporting Through a Practice Lens: An Australian Customer Owned Bank Perspective.Sumit Lodhia - 2015 - Journal of Business Ethics 129 (3):585-598.
    This article explores the transition to integrated reporting by a customer-owned bank and identifies the drivers of this transition, thereby providing insights for other businesses seeking to engage in such reporting. Practice theory provides a theoretical lens for this study. A case study approach encompassing in-depth interviews and documents analysis enabled the data to be collected for this research. This study finds that a customer-owned business context enables innovative approaches to reporting. An understanding of reporting and recognition of the potential (...)
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  • (1 other version)Sustainability report and bank valuation: evidence from European stock markets.Concetta Carnevale & Maria Mazzuca - 2013 - Business Ethics: A European Review 23 (1):69-90.
    Applying value relevance analysis to a sample of European banks, we test the following: (i) the direct effects of the sustainability report on stock price; (ii) whether the report modifies the value relevance of financial accounting variables (indirect effects); and (iii) whether the value relevance of sustainability reports varies across countries. Results show that investors appreciate the additional and complementary disclosure provided by the sustainability report and that this disclosure produces a positive effect on stock prices. Estimates of the indirect (...)
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  • CSR Initiatives as Market Signals: A Review and Research Agenda.Fabrizio Zerbini - 2017 - Journal of Business Ethics 146 (1):1-23.
    The purpose of this paper is to provide a basis for a systematic development of signaling theory on CSR initiatives. The paper proposes signaling theory as a framework supportive of a strategic CSR approach; maps extant research on signaling through CSR initiatives; offers a comprehensive assessment of the most diffused CSR initiatives and discusses their eligibility as signaling devices; and outlines a research agenda to further develop and test signaling theory in business ethics. Specifically, the study reconsiders some key assumptions, (...)
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  • The Circle of Inclusion: Sustainability, CSR and the Values that Drive Them.Kerul Kassel - 2012 - Journal of Human Values 18 (2):133-146.
    This article examines the values that underlie notions of sustainability and corporate social responsibility, and how those values influence perspectives on who and what is included in decision-making. The author argues that the epistemologies of economic considerations in industrial practices, and how they are framed by science and technology, make it unlikely that practices towards sustainability will successfully avert expanding global crises unless the circle of inclusion is expanded to include other-than-human life.
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  • Global business ethical perspectives on capitalism, finance and corporate responsibility: the impact of the global financial crisis of 2008. [REVIEW]G. J. Rossouw - 2012 - Asian Journal of Business Ethics 1 (1):63-72.
    A global survey of Business Ethics as a field of teaching and research was launched in the second half of 2008. The launch of this survey coincided with the global financial meltdown that was triggered by the subprime crisis in the USA. As part of the global survey of Business Ethics, respondents from nine world regions were requested to provide information on the current focus of research in the field of Business Ethics in their respective countries. They were also asked (...)
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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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