An ongoing journey of corporate social responsibility

Jesse Dillard and David Layzell

Accounting Forum, 2014, vol. 38, issue 3, 212-226

Abstract: The purpose of the following discussion is to consider how a progressive multinational corporation constrained by the demands of global market capitalism responds to the maelstrom of corporate responsibility. Employing a normative framework for considering corporate responsibility, a case study of Intel Corporation is undertaken that identifies the meaning and operationalization of corporate responsibility and its various dimensions. The process is followed over time through various responsibility centers. While corporate responsibility is important, it is always viewed through the fiscal viability dimension of the maelstrom. The business case dominates the representation and operationalization of corporate responsibility. Due to the increased public sensitivity to corporate responsibility, the attitude has evolved from one of unnecessary intrusion, through a proactive, operations focus, to a compliance based one residing within shareholder relations and legal.

Date: 2014
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DOI: 10.1016/j.accfor.2014.04.001

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