This book explores the current state of Corporate Social Responsibility (CSR) from an international perspective, the goal being to share ideas and visions for a sustainable future and to provide useful guidelines for academics, practitioners and policymakers in the context of the 2030 "Agenda for Sustainable Development" released by the United Nations. Research on CSR has evolved considerably over the last three decades. However, there are still many unanswered questions concerning the sustainability of business in an increasingly changing world, for example: If most companies consider CSR to be valuable to their organizations, why do only 15% of them systematically implement Social Responsibility initiatives? If CSR has been found to be profitable for companies, why are they so reluctant to develop an active, internal CSR policy? Why are there such significant differences in CSR adoption from country to country? Why does it take a huge crisis to make politicians react and regulate certain core CSR issues? This contributed volume answers these questions, presenting a wealth of case studies and new approaches in the process.

Autorentext

Belen Díaz Díaz has a Ph.D. in finance. She is an associate professor of finance at the University of Cantabria, Spain, and the academic director at Santander Financial Institute (SANFI). Previously, she was the vice-dean of the Faculty of Economics and Business Administration and director of campus and social development at the University of Cantabria. She was a visiting researcher at the University of California in Berkeley, USA, the London School of Economics, United Kingdom, and the University of Technology in Sydney, Australia. Professor Díaz Díaz is the author of several papers about CSR, corporate governance, banking and corporate finance in academic journals and books. Nicholas Capaldi is the "Legendre-Soulé" distinguished chair in business ethics at Loyola University New Orleans, USA, where he also serves as director of the Center for Spiritual Capital. He is the founder and president of the Global Corporate Governance Institute. He received his Ph.D. from Columbia University. His principal research and teaching interest is in public policy and its intersection with political science, philosophy, law, religion, and economics. Samuel O. Idowu is a senior lecturer in accounting and corporate social responsibility at London Guildhall School of Business & Law, London Metropolitan University, United Kingdom. He researches in the fields of corporate social responsibility (CSR), corporate governance, business ethics and accounting and has published in both professional and academic journals since 1989. Samuel is the deputy CEO and first vice president of the Global Corporate Governance Institute. He is an editor-in-chief of the International Journal of Corporate Social Responsibility (IJCSR), the editor-in-chief of the American Journal of Economics and Business Administration (AJEBA) and an Associate Editor of the International Journal of Responsible Management in Emerging Economies (IJRMEE). René Schmidpeter holds the Dr. Juergen Meyer endowed chair of International Business Ethics and Corporate Social Responsibility at Cologne Business School (CBS), Germany. He is also a professor at the Nanjing University of Finance and Economics, China as well as the director of the Center for Advanced Sustainable Management (CASM) at CBS. His research and teaching activities focus on the management of corporate social responsibility, international perspectives on CSR, social innovation and sustainable entrepreneurship as well as the relationship between business and society. He has published widely and is the editor of the German management series on corporate social responsibility at Springer.

Inhalt

Responsible Business in a Changing World: An introduction.- Part I. Responsible Finance.- Corporate tax responsibility. Do investors care?.- Mapping Georgian bank customers preferences for Corporate Social Responsibility.- Is there Value Creation in the Banks listed on Dow Jones Sustainability Index Europe?.- Making British Banking Better.- Part II. Corporate Governance.- Performance through SRI Fund Investment. The Impact of Shareholder Social Activism on Firms' Corporate Social.- Cooperative Social Responsibility: A Case Illustration of the Unique Character of Cooperative Governance and its Relation to the Concept of Corporate Social Responsibility.- Managing intangibles and improving governance through the theory of complexity.- Part III. CSR Reporting.- Influence of firm size on the environmental disclosure and performance of the listed companies on the Stock Exchange of Thailand.- The impact of environmental management accounting practices on organizational sustainability of the ISO 14001 companies in Thailand.- The impact of environmental accountant's ability on CSR disclosure and profitability of the listed companies on the stock exchange of Thailand.- Sustainability Reporting, a new type of companies' hypocrisy: Zara and Volkswagen cases.- Does intangible intensity affect analyst accuracy? Some evidence from Spanish firms.- Part IV. Global Perspectives & Cases.- 'Unwritten rules' in social partnerships: Defining Corporate Social Responsibility (CSR) through institutional theory in the Peruvian mining industry.- Isomorphic Mutation and Strategic Adaptation in China's CSR Standards for Overseas Investors.- Getting Personal about Corporate Social Responsibility (CSR): Exploring the Values that Motivate Leaders to be Responsible.- Mission-Based Corporate Sustainability: the Aigües de Barcelona Model.- Exploring the Impact of Corporate Social Responsibility on Poverty Reduction.- An Exploration of Current Managers' Attitudes in Gulf Cooperation Council (GCC) Countries Regarding the Adoption of Green IT.- Avoiding Corporate Armageddon: The need for a comprehensive ethical framework for AI & automation in business.- The Small and Medium Sized Enterprises Perception of the Concept of Corporate Social Responsibility.