Comparative CSR and Sustainability: New Accounting for Social Consequences

This book provides a comprehensive examination of corporate social responsibility (CSR) through a structured and cohesive set of contributions, including case studies from the UN's Least Developed Countries (LDCs). It explores how firms in Eastern and Western countries respond to evolving CSR guidelines and addresses questions about the authenticity of CSR commitments. It applies stakeholder theory, actor-network theory, and a new orbital theory of accountability to analyze case studies and considers the impact of COVID-19 on the hospitality industry. It will be a valuable resource for scholars and practitioners interested in CSR, crises, climate change, and achieving sustainable goals.

Format: Paperback / softback
Length: 408 pages
Publication date: 30 December 2022
Publisher: Taylor & Francis Ltd

This groundbreaking work offers a comprehensive and cohesive collection of contributions on the actions, developments, challenges, and theories of corporate social responsibility (CSR). By presenting fresh case studies from the United Nations' Least Developed Countries (LDCs), the contributors delve into how businesses in Eastern and Western countries are adapting to and leveraging evolving CSR guidelines. The book addresses vital questions such as whether CSR is merely a façade for greenwashing or a genuine commitment to responsible corporate citizenship. It also explores whether globalization has brought CSR practices in LDCs closer to those of industrialized nations.

To provide coherence to the case studies, the book employs stakeholder theory, actor-network theory, and a novel orbital theory of accountability. Other chapters examine instances of greenwashing in reports, the impact of CSR in socially stigmatized occupations, an analysis of the precise responsibilities entailed in CSR, and the interplay between law and CSR. Additionally, the book takes into account the impact of COVID-19 on the hospitality industry and features a contribution from Ukrainian scholars, one written during the city of Kharkiv's confrontation with Russian forces.

This book serves as a valuable resource for individuals engaged in discussions on crises, climate change, and Sustainable Development Goals (SDGs) and aims to facilitate the realization of sustainable goals through CSR.

Weight: 780g
Dimension: 234 x 156 (mm)
ISBN-13: 9781032228709