Comparative CSR and Sustainability: New Accounting for Social Consequences

This book breaks new ground by providing a structured and cohesive set of contributions on the actions, developments, problems and theories of corporate social responsibility (CSR). With new case studies from the UN’s Least Developed Countries (LDCs), contributors in this book investigate how firms in Eastern and Western countries are responding to and making use of evolving CSR guidelines.

The book addresses the following questions: is CSR simply greenwashing or an authentic commitment to responsible corporate citizenship? Has globalization drawn CSR conduct in LDCs closer to that of industrialized countries? Stakeholder theory, actor–network theory and a new orbital theory of accountability are applied to give coherence to the case studies. Other chapters address greenwashing in reports, the impact of CSR in socially stigmatized occupations, an analysis on what responsibility precisely entails in CSR, and the interface between law and CSR. The book also considers the impact of COVID-19 on the hospitality industry, and includes a contribution from Ukrainian scholars, one written while their city of Kharkiv was under attack by Russian forces.

This book will be a useful reference to those interested in discussions on crises, climate change, and SDGs and realizing sustainable goals through CSR.