Corporate social accountability through action: Contemporary insights from British industrial pioneers

2014 ◽  
Vol 39 (8) ◽  
pp. 632-659 ◽  
Author(s):  
Lee D. Parker
Author(s):  
Mohammed Salem Alazzabi ◽  
Mohamad Hisyam Selamat

This study investigates the relationship between Islamic cultural values and corporate social accountability among Muslim accountants in Malaysia. Two independent variables are proposed namely collectivism and power distance. Multivariate analysis was employed to examine the relationship between the variables in the framework and 124 respondents participated in this study. It is found that there is no relationship between collectivism and corporate social accountability. On the other hand, there is a significant positive relationship between power distance and corporate social accountability. In conclusion this study recommends that the understanding on zakat and equality should be given utmost priority in order to increase the level of social accountability among Muslim accountants in Malaysia. Such learning activities should be given continuous professional development (CPD) point by the Malaysian Institute of Accountants (MIA) as a motivation.  


2002 ◽  
Vol 16 (1) ◽  
pp. 71-87 ◽  
Author(s):  
Morton Winston

This article describes and evaluates the different strategies that have been employed by international human rights nongovernmental organizations (NGOs) in attempting to influence the behavior of multinational corporations (MNCs). Within the NGO world, there is a basic divide on tactics for dealing with corporations: Engagers try to draw corporations into dialogue in order to persuade them by means of ethical and prudential arguments to adopt voluntary codes of conduct, while confronters believe that corporations will act only when their financial interests are threatened, and therefore take a more adversarial stance toward them. Confrontational NGOs tend to employ moral stigmatization, or “naming and shaming,” as their primary tactic, while NGOs that favor engagement offer dialogue and limited forms of cooperation with willing MNCs.The article explains the evolving relationship between NGOs and MNCs in relation to human rights issues and defines eight strategies along the engagement/confrontation spectrum used by NGOs in their dealings with MNCs. The potential benefits and risks of various forms of engagement between NGOs and MNCs are analyzed and it is argued that the dynamic created by NGOs pursuing these different strategies can be productive in moving some companies to embrace their social responsibilities. Yet, in order for these changes to be sustainable, national governments will need to enact enforceable international legal standards for corporate social accountability.


2021 ◽  
pp. 1-21
Author(s):  
Eva Abramuszkinová Pavlíková ◽  
Marcela Basovníková ◽  
Peter Huber

n this paper, corporate social responsibility (CSR) adoption is measured by the implementation of SA8000 certification. This is one of the internationally most widely used social accountability standards for retailers, brand companies, suppliers and other organizations.


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