Measuring Business Responsibility Disclosures of Indian Companies: A Data-Driven Approach to Influence Action

Agarwal, Namit

doi:10.1017/bhj.2017.27

Cited by 5 publications

(2 citation statements)

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“…More broadly, there is a fear that the tightening of regulations targeting bribery, foreign corruption, tax evasion, unfair or abusive labor practices, and other socially irresponsible business practices has led some corporations to contract out activities that might otherwise make them susceptible to the wrath of the law and, thus, enabling them to maintain their legitimacy through CSR. It has also been suggested that some Indian companies are reluctant to consider their responsibilities for human rights in their supply chains because they have met their CSR obligations through payment of the Indian CSR tax (Agarwal, 2018;Srinivasan & Parvathy, in press).…”

Section: Contributionsmentioning

confidence: 99%

Reflections on the 2018 Decade Award: The Meaning and Dynamics of Corporate Social Responsibility

Matten

Moon

2020

AMR

166

139

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We reflect on our 2008 article, "'Implicit' and 'Explicit' CSR: A Conceptual Framework for a Comparative Understanding of Corporate Social Responsibility," first recalling its origins. We contextualize this reflection piece with a stylized interpretation of CSR "then" (the turn of the twenty-first century) and "now" (2019). We then focus on two themes: CSR's meaning and its dynamics. Regarding the meaning of CSR, we indicate the advantages of our capacious CSR definition and elaborate on the underlying theorization of our CSR framework regarding corporations' need for legitimacy with their core stakeholders, societies they operate in, and regulators they are subject to. We propose that the configuration of these legitimacy relationships informs the nature and balance of implicit and explicit CSR. Turning to CSR dynamics, we build on research on the hybridization of implicit and explicit CSR and explore two underlying phenomena-explicitization and implicitization of CSR. We conceptualize explicitization as the process by which norms and rules associated with implicit CSR are adopted in explicit CSR policies, practices, and strategies. We conceptualize implicitization of CSR as the process by which norms and rules of business responsibility are informed by what were hitherto explicit CSR policies, practices, and strategies of corporations, and are built into general obligations of business.a These changes are discussed in the section titled "The Dynamics of CSR." 2020 9 Matten and Moon

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Section: Contributionsmentioning

confidence: 99%

Reflections on the 2018 Decade Award: The Meaning and Dynamics of Corporate Social Responsibility

Matten

Moon

2020

AMR

166

139

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“…Many BHR‐related normative frameworks and guidance principles have been created, such as the United Nations Global Compact, the United Nations Guiding Principles on Business and Human Rights, National Action Plans in more than 20 countries (Augenstein, 2018a; Rivera, 2019), and national human rights regulation such as the German Law on Supply Chain Due Diligence and the French Loi de Vigilance (Krajewski, Tonstad and Wohltmann, 2021), among others (Bueno and Bright, 2020; Macchi and Bright, 2020). However, recent studies have shown that (1) corporate BHR implementation is patchy and weak and thereby leaves much to be desired (Oxfam India, 2018), (2) human rights disclosure requirements do not really provide insights into corporate human rights conduct (Agarwal, 2018), and (3) ‘only a minority of companies demonstrate the willingness and commitment to take human rights seriously’ (World Benchmarking Alliance, 2020, p. 3). As a result, BHR scholars have variously described the current status of the BHR field and practice as ‘disheartening’ (Srinivasan and Venkatachalam, 2021, p. 283), with only ‘ambiguous results’ (Wettstein, 2021, p. 313) and a ‘treacherous path ahead’ (Quijano and Lopez, 2021, p. 253), which suggests a need for BHR to be more organization‐focused.…”

Section: Introductionmentioning

confidence: 99%

The Importance of Human Rights for Management and Organization Studies

Schrempf‐Stirling,

Van Buren

2024

British J of Management

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Business and human rights (BHR) scholarship examines the role of business in human rights violations as well as business responsibilities to respect human rights and to provide remedy where needed. BHR scholarship has been thriving over the last several decades, but it is at a turning point that begs for increased cross‐disciplinary exchange. We argue that dealing systematically and explicitly with a human rights perspective in management and organization studies provides BHR scholarship with a new impetus as well as with alternative perspectives on how to understand and further advance human rights obligations on businesses. We advance two BHR conceptualizations that will provide guidance for integrating human rights in management with organization studies research and thereby enlarge the cross‐disciplinary conversation on BHR: BHR as Global Governance and BHR as Sensemaking. This paper expands existing management and organization studies constructs, invites management and organization studies scholars to provide their insights into this important research domain, and discusses the implications of human rights for the firm.

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