This work focuses on corporate social responsibility (CSR) disclosure practices of multinational corporations.\ud Based on a longitudinal study of CSR reports of companies operating in the automotive industry, the paper\ud offers a detailed study of how disclosure practices are changing and which principles and approaches influence\ud and drive the development of such disclosure. Based on a four-year report-based study, the findings enable us to\ud identify three main trends in the CSR disclosure strategy of automotive firms. First, in line with the mainstream CSR\ud literature, the present study confirms the trend towards the increasing environmental and social accountability. Second, it adds evidence to the emerging debate regarding the harmonization and standardization of reporting and discusses this aspect by mentioning the standards as exerting some normative pressures within the sector. Finally, it\ud provides evidence on specific links emerging between issues and actors. The implications of this evidence contribute\ud to opening up the debate on CSR disclosure to the possibility of combining the institutional lens with a strategic approach that captures the materiality considerations of CSR disclosure

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According to recent developments in the literature, the spread of corporate social\ud responsibility (CSR) principles would inevitably have a significant impact on foreign activities of\ud multinational corporations (MNCs). Two forces seem to have influenced multinational firms’ behavior:\ud social maturity from international society and cultural evolution of political thought in several\ud developed countries (DCs). The literature has already pointed out the importance of the multinational\ud firm’s function as a moral agent, identifying different components of respect for a sustainability\ud management system. Based on these assumptions, the purpose of this paper is to frame MNCs’\ud behavior within CSR, stressing the importance of a different approach to the management of local\ud resources and stakeholders. The paper will argue for a shift of perspective concerning workers,\ud suppliers and community, from resources to be exploited to partners and co-creators of MNC values.\ud In the research design, the authors use the case method,\ud choosing a multiple case studies research composed of five firms, with three criteria: international\ud firms with an international supply chain, firms with a formalized CSR management and organization\ud process and the accessibility of firm data.\ud In this paper, CSR emerges as the comparative advantage concept that forms the basis of\ud the international distribution of multinational activities, calling for a new theoretical viewpoint that\ud necessitates a rethinking of MNCs’ strategies.\ud MNCs are opening toward responsible and sustainable business strategies.\ud Workers, suppliers and communities represent the true challenge ahead, and the management of\ud relationships with these actors is the starting point for an internationalization in a more integrated\ud ethical and economic view

There are no translations available. Corporate social responsibility (CSR) has become a dominant theme in business and literature. Many studies speak about corporate social innovation and considered companies facing with additional goals that are innovation and CSR. The research aim of this work starts to look at the relationship among CSR and innovation as a value-creating process which occur in a networks and relational context. Based on this we want to obtain insights about the role of network and the way in which stakeholders can be involved in corporate responsible innovation of products and processes. We chose a case study methodology and we selected three highly involved CSR and innovation firms. By studying the interactions between firms and stakeholders in CSR innovation processes we want to be able to highlight innovative patterns to management that it creates most opportunities for reaching additional goals of growth, corporate social responsibility, and sustainability of firm and its network. Read Full Article

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