Exploring the infl uence of social embeddedness and micro accountability on regional corporate responsibility

Blombäck,, Anna (), Caroline Wigren-Kristoferson and Emilia Florin-Samuelsson
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Blombäck,, Anna: Jönköping International Business School,
Caroline Wigren-Kristoferson: Circle, Lund University
Emilia Florin-Samuelsson: Gothenburg School of Business, Economics and Law, University of

No 2010-7, JIBS Working Papers from Jönköping International Business School

Abstract: Literature on corporate social responsibility (CSR) is yet vague concerning who is being held responsible; for what, by whom. Corporations are commonly treated as the focal actors of interest. We explore the notion of micro accountability to shed light on how an individual’s multiple roles and memberships (e.g. as private person; business owner and/or manager, community inhabitant, or business network member) translate to regional corporate responsibility. Stakeholder theory and interpretive accounting literature constitute the basis of our discussion. Illustrations derived from fieldwork on Swedish SMEs support our conclusions. We conclude that the accountability of owner-managers to a range of local stakeholders influences the company’s CSR activities. The paper adds to current research by emphasizing and exemplifying the importance of people and their social embeddedness for CSR activities and outcomes

Keywords: accountability; corporate responsibility; corporate social responsibility; individuals; memberships; micro-level (search for similar items in EconPapers)
Pages: 41 pages
Date: 2010-10-30
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Persistent link: https://EconPapers.repec.org/RePEc:hhb:hjacfi:2010_007

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