Corporate Social Responsibility
Chapter Chapter 4 in Corporate Social Responsibility, the Fight Against Corruption and Tax Behaviour, 2021, pp 31-51 from Springer
Abstract In this chapter the perspective on CSR upon which this book rests is presented. Similar to the previous two chapters, this one helps setting the stage for the subsequent discussion of the issues on which this book focuses. The concept of CSR is linked to sustainable human development. The typology of corporate responsibilities developed by Cécile Renouard (and colleagues) is presented. The implications of the theories of the corporation presented in the previous chapter to the analysis of the legitimacy of CSR are discussed. The main CSR-related instruments are presented, and the importance of non-financial reporting is discussed.
Keywords: Corporate social responsibility; Corporate transparency; CSR-related instruments; Non-financial reporting; Theories of the corporation; Typologies of corporate responsibilities (search for similar items in EconPapers)
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Persistent link: https://EconPapers.repec.org/RePEc:spr:csrchp:978-3-662-63735-7_4
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