Contemporary Environmental Accounting: Issues, Concepts and Practice by Stefan Schaltegger and Roger Burritt, 2000. Greenleaf, 462 pp, £19.95 (pbk). ISBN 1‐874719‐35‐7

Robertson-Millar, Christine

doi:10.1002/csr.2

Cited by 1 publication

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“…It is therefore important to explore whether executives of a global corporation serving multiple stakeholders also recognize the centrality of the social contract and the stakeholder dimension of CSR, particularly when the company is avoiding the implementation of CSR. In this problem context, studies indicate that stakeholder values and pressures might shape CSR perceptions (Kim, Lee, Lee, & Kim, 2010;Melo & Garrido-Morgado, 2012).…”

Section: Stakeholder Dimensionmentioning

confidence: 99%

Top executives' perceptions of the inclusion of corporate social responsibility in quality management

Neri¹,

Pinnington

Lahrech

et al. 2019

Business Ethics: A Eur Rev

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Exercise of global responsibility is critical to the future of quality practices in business, and corporate social responsibility (CSR) is relevant to the quality movement. However, not much is known about management perceptions of CSR in the specific context of quality management. This paper examines top executives' views on CSR and quality management implemented through the European Foundation for Quality Management (EFQM) framework. We report the results of a survey of executives in a multinational corporation operating in the outsourcing and technology services industry. The main factors influencing managerial perceptions were value generation, industry forces, institutional and stakeholder pressures, and organizational values and beliefs. In contrast to previous studies, we found limited evidence supporting the influence of shareholder pressures, competition, or the business case for CSR. We concluded that company lifecycle, changes in ownership structure, and owners' orientation toward CSR influenced its potential for adoption through implementation of the EFQM quality framework.

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Section: Stakeholder Dimensionmentioning

confidence: 99%