A research design for mapping national CSR terrains

Most of the evidence on national progress in corporate social responsibility (CSR) relates to North America and Western Europe, making broad cross-national comparisons difficult. This study seeks to contribute to this end by developing a research design for CSR assessment in a national context. Drawing on prior theory and well-established research methods, developed in order to assess the multi-dimensionality of CSR, a research approach is proposed that can be applied to any country, regardless of the extent to which the notion has penetrated the domestic business sector. Such a research design can expand the existing pool of knowledge on national CSR patterns, inform managers on the national dimension of CSR and contribute to further identifying the relationship between cultural specificity and responsible business behaviour

Compliance with Mandatory Environmental Reporting in Financial Statements: The Case of Spain (2001–2003)

accountability, business ethics, mandatory environmental disclosure, social, ethical and environmental reporting, Spain,