Corporate social responsibility: Review and roadmap of theoretical perspectives

JG Frynas, C Yamahaki - Business ethics: a european Review, 2016 - Wiley Online Library
Based on a survey and content analysis of 462 peer‐reviewed academic articles over the
period 1990–2014, this article reviews theories related to the external drivers of corporate …

Political corporate social responsibility: Reviewing theories and setting new agendas

JG Frynas, S Stephens - International Journal of Management …, 2015 - Wiley Online Library
There has been rising interest in political corporate social responsibility (political CSR),
defined as activities where CSR has an intended or unintended political impact, or where …

Stakeholder theory classification: A theoretical and empirical evaluation of definitions

S Miles - Journal of business ethics, 2017 - Springer
Stakeholder theory is widely accepted but elementary aspects remain indeterminate as the
term 'stakeholder'is an essentially contested concept (Miles, J Bus Ethics 108: 285–298 …

Sustainability reports as simulacra? A counter-account of A and A+ GRI reports

O Boiral - Accounting, Auditing & Accountability Journal, 2013 - emerald.com
Purpose–The purpose of this paper is to examine the extent to which sustainability reporting
can be viewed as a simulacrum used to camouflage real sustainable-development problems …

Sustainability reporting assurance: creating stakeholder accountability through hyperreality?

O Boiral, I Heras-Saizarbitoria - Journal of Cleaner Production, 2020 - Elsevier
Sustainability reporting has become a common practice and is generally considered to be
positive. Yet, a growing body of scholarly literature has criticized the transparency and …

Assessing and improving the quality of sustainability reports: The auditors' perspective

O Boiral, I Heras-Saizarbitoria, MC Brotherton - Journal of Business Ethics, 2019 - Springer
This article presents, an analysis of the opinions of assurance providers regarding the
quality and the limitations of sustainability reports and their recommendations to improve …

Input and output legitimacy of multi-stakeholder initiatives

S Mena, G Palazzo - Business Ethics Quarterly, 2012 - cambridge.org
In a globalizing world, governments are not always able or willing to regulate the social and
environmental externalities of global business activities. Multi-stakeholder initiatives (MSI) …

Corporate social responsibility practices and performance improvement among Chinese national state-owned enterprises

Q Zhu, J Liu, K Lai - International Journal of production economics, 2016 - Elsevier
Based on the stakeholder theory, this study develops “7+ 2” dimensions for CSR practices
measurement among Chinese national state-owned enterprises (CNSOEs), and examines if …

The dynamics of standardization: Three perspectives on standards in organization studies

N Brunsson, A Rasche, D Seidl - Organization studies, 2012 - journals.sagepub.com
This paper suggests that when the phenomenon of standards and standardization is
examined from the perspective of organization studies, three aspects stand out: the …

The politics of multi-stakeholder initiatives: The crisis of the Forest Stewardship Council

S Moog, A Spicer, S Böhm - Journal of Business Ethics, 2015 - Springer
Multi-stakeholder initiatives (MSIs) have become a vital part of the organizational landscape
for corporate social responsibility. Recent debates have explored whether these initiatives …