scholarly journals Theorizing CSR Reporting: A Discursive Institutionalism Framework

Author(s):  
Muatasim Ismaeel

Although CSR reporting is a well-established business practice now, it is still an emerging genre that lacks convergence and standardization. Different theoretical perspectives are used to study CSR reporting. These perspectives agree on the instrumental nature of CSR reporting, while they vary in the aspects of the practice they emphasize and in their normative assumptions. Using ‘Discursive Institutionalism’ as a theoretical lens, different practices in the field can be incorporated in the proposed framework to reach a comprehensive understanding of CSR reporting phenomenon. The paper aims to propose a theoretical framework for CSR reporting research that enables a holistic and comprehensive explanation that is inclusive of different practices and normative assumptions in the field. The proposed framework utilizes new developments in Institutional Theory that emphasize multiple institutional logics, the hybridity of social practices, the role of social agents, and the discursive aspect of institutions. The proposed theoretical framework adds a new comprehensive perspective to CSR reporting research. It provides a solid theoretical base for further investigation of different practices in the field.

2016 ◽  
Vol 17 (4) ◽  
pp. 365-381 ◽  
Author(s):  
Sveinung Sandberg ◽  
Jennifer Fleetwood

The work of Bourdieu has increasingly gained interest in criminology. His theoretical framework is rich and arguably the most sophisticated approach to social inequality and difference in sociology. It has however, been criticized for bias towards the structural aspects of social life, and for leaving little space for the constitutive, and creative role of language. We argue for the inclusion of narrative for understanding street fields. Based on qualitative interviews with 40 incarcerated drug dealers in Norway, we describe the narrative repertoire of the street field, including stories of crime business, violence, drugs and the ‘hard life’. The narrative repertoire is constituted by street capital, but also upholds and produces this form of capital. Street talk is embedded in objective social and economic structures and displayed in the actors’ habitus. Narratives bind the street field together: producing social practices and social structure.


1983 ◽  
Vol 30 (2-3) ◽  
pp. 153-174 ◽  
Author(s):  
Francois Houtart ◽  
Geneviève Lemercinier

The theoretical framework of this article is constituted by two main axes: the place of religion in the construction of the representations and its effects on social practices and the role of ideas in the social transitions. It is applied in Central America, first by an analysis of the pre-colonial societies. The place and role of religion is studied in the various types of social organizations: lineage-based societies and tributary kingdoms. The social trans formations were accompanied by new religious elements. The Spanish colonization brought a new religious system which became dominant.


Author(s):  
Michael Koortbojian

The ancient Romans famously distinguished between civic life in Rome and military matters outside the city—a division marked by the pomerium, an abstract religious and legal boundary that was central to the myth of the city's foundation. This book explores, by means of images and texts, how the Romans used social practices and public monuments to assert their capital's distinction from its growing empire, to delimit the proper realms of religion and law from those of war and conquest, and to establish and disseminate so many fundamental Roman institutions across three centuries of imperial rule. The book probes such topics as the appearance in the city of Romans in armor, whether in representation or in life, the role of religious rites on the battlefield, and the military image of Constantine on the arch built in his name. Throughout, the book reveals how, in these instances and others, the ancient ideology of crossing the pomerium reflects the efforts of Romans not only to live up to the ideals they had inherited, but also to reconceive their past and to validate contemporary practices during a time when Rome enjoyed growing dominance in the Mediterranean world. The book explores a problem faced by generations of Romans—how to leave and return to hallowed city ground in the course of building an empire.


2013 ◽  
Author(s):  
Fereshteh Mahmoudian ◽  
Jamal A. Nazari ◽  
Irene M. Herremans

Author(s):  
Lexi Eikelboom

This chapter proposes a framework for approaching the theological significance of rhythm through phenomenology, prosody, and the social sciences. In accordance with the general categories of phenomenology established by Merleau-Ponty and the “rhythmanalysis” of Henri Lefebvre, the chapter investigates two experiences of rhythm: approaches to analysing the human encounter with rhythm in the reading of poetry and the role of rhythm in social interactions introduced through commonalities between rhythm in conversation and in jazz performance. These explorations establish two features of rhythm that are of analytical importance for the chapters that follow: (1) the synchronic and the diachronic as two necessary but distinct theoretical perspectives on rhythm, each of which emphasizes different features of rhythm and (2) the importance of interruption for understanding rhythm’s significance.


Investment in capital, both physical and financial, and innovation in its uses are often considered the linchpins of modern economic growth, while credit and credit markets now seem to determine the wealth—as well as the fate—of nations. This book asks whether it always thus, and whether the Roman economy—large, complex, and sophisticated as it was— looked anything like today’s economies in terms of its structural properties. Through consideration of the allocation and uses of capital and credit and the role of innovation in the Roman world, the contributors to this volume go to the heart of the matter. How was capital in its various forms generated, allocated, and employed in the Roman economy? Did the Romans have markets for capital goods and credit? Did investment in capital lead to innovation and productivity growth? The authors consider multiple aspects of capital use in agriculture, water management, trade, and urban production, and of credit provision, finance, and human capital in different periods of Roman history, in Italy and elsewhere in the Roman world. Using many different types of written and archaeological evidence, and employing a range of modern theoretical perspectives and methodologies, the contributors, an international team of historians and archaeologists, have produced the first book-length contribution to focus exclusively on (physical and financial) capital in the Roman world, a volume that is aimed at experts in the field as well as at economic historians and archaeologists specializing in other periods and places.


2021 ◽  
pp. 1-15
Author(s):  
Luiz Guilherme Mafle Ferreira Duarte ◽  
Marlyne Sahakian ◽  
João Leite Ferreira Neto

2021 ◽  
pp. 000765032110159
Author(s):  
Cynthia E. Clark ◽  
Marta Riera ◽  
María Iborra

In this conceptual article, we argue that defining corporate social responsibility (CSR) and corporate social irresponsibility (CSI) as opposite constructs produces a lack of clarity between responsible and irresponsible acts. Furthermore, we contend that the treatment of the CSR and CSI concepts as opposites de-emphasizes the value of CSI as a stand-alone construct. Thus, we reorient the CSI discussion to include multiple aspects that current conceptualizations have not adequately accommodated. We provide an in-depth exploration of how researchers define CSI and both identify and analyze three important gray zones between CSR and CSI: (a) the role of harm and benefit, (b) the role of the actor and intentionality, and (c) the role of rectification. We offer these gray zones as factors contributing to the present lack of conceptual clarity of the term CSI, as a concept in its own right, leading to difficulties that researchers and managers experience in categorizing CSI acts as distinct from CSR.


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