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Neither national boundaries nor transnational social spaces: accounting for variations of CSR practices in varieties of capitalism

By Kenneth Amaeshi

Abstract

The paper empirically re-examines the role of national institutions and trans-national social spaces in accounting for variations in CSR practices. Based on a longitudinal study of corporate social reporting in UK and Germany, the paper concludes that corporate stakeholder salience patterns are outcomes of interaction effects between national institutional boundaries and trans-national social spaces. It pushes the institutionalist frontier of research to corporate stakeholder salience – which is a precursor and intrinsic to both corporate accountability and corporate social responsibility. In addition, it opens a new vista of looking at corporate social reports – i.e. not only as artefacts of accountability, but also carriers and reflectors of national and trans-national characteristics and influences. The paper finally highlights implications of the findings for CSR and comparative capitalism research, respectively

Topics: HB, HD
Publisher: University of Warwick. Centre for the Study of Globalisation and Regionalisation
Year: 2008
OAI identifier: oai:wrap.warwick.ac.uk:1862

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