Exploring the interface of CSR and the sustainable development goals

Transnational Corporations

Volumn 24, Issue 3, 2017, Pages 33-47

  Schönherr, Norma ^a   Findler, Florian ^a   Martinuzzi, André ^a  

^a VIENNA UNIVERSITY OF ECONOMICS AND BUSINESS   (Austria)

Author keywords

Corporate social responsibility; Impact measurement; Sustainable development; Sustainable development goals; Transnational corporations

Indexed keywords

EID: 85029958502     PISSN: 10149562     EISSN: None     Source Type: Journal    
DOI: None     Document Type: Review

References (58)

1. Addo, Michael K. (2014). Business and human rights indicators: opportunities and challenges in measuring corporate respect for human rights. http://www.ohchr.org/Documents/Issues/Business/DamianoMeasuringBHR17Mar2014.pdf.
2. Amiraslani, Hami, Karl V. Lins, Henri Servaes and Ane Tamayo (2017). A matter of trust? The bond market benefits of corporate social capital during the financial crisis, https://papers. ssrn.com/sol3/papers.cfm?abstract-id=2978794.
3. Arjaliès, Diane-Laure, and Julia Mundy (2013). The use of management control systems to manage CSR strategy: a levers of control perspective, Management Accounting Research, 24(4), pp. 284-300.
4. Banerjee, Subhabrata, B. (2003). Who sustains whose development? Sustainable development and the reinvention of nature, Organization Studies, 24(1), 143-180.
5. Banerjee, Subhabrata, B. (2008). Corporate social responsibility: the good, the bad and the ugly, Critical Sociology, 34 (1), pp. 51-79.
6. Bartels, Wim, and Teresa Fogelberg (2016). Carrots and Sticks - Global trends in sustainability reporting regulation and policy, http://www.sseinitiative.org/wp-content/uploads/2016/05/Carrots-Sticks-2016.pdf.
7. Bebbington, Jan, and Carlos Larrinaga (2014). Accounting and sustainable development: an exploration, Accounting, Organizations & Society, 39 (6), pp. 395-413.
8. BSDC (Business and Sustainable Development Commission) (2017). Better Business, Better World. http://report.businesscommission.org.
9. Calabrese, Armando, Roberta Costa, Nathan Levialdi and Tamara Menichini (2016). A fuzzy analytic hierarchy process method to support materiality assessment in sustainability reporting, Journal of Cleaner Production, 121, pp. 248-264.
10. Carroll, Archie B. (1991). The pyramid of corporate social responsibility: towards the moral management of organizational stakeholders, Business Horizons, 34 (4), pp. 39-48.
11. Carroll, Archie B., and Kareem M. Shabana (2010). The business case for corporate social responsibility: a review of concepts, research and practice, International Journal of Management Reviews, 12 (1), pp. 85-105.
12. Dyllick, Thomas, and Kai Hockerts (2002). Beyond the business case for corporate sustainability, Business Strategy & the Environment, 11 (2), pp. 130-141.
13. EC (European Commission) (2017). Non-financial reporting directive - transposition status. https://ec.europa.eu/info/publications/non-financial-reporting-directive-transposition-status-en.
14. Edelman. (2017). Trust Barometer 2017. http://www.edelman.com/executive-summary.
15. El-Erian, Mohamed A. (2016). The only game in town: Central banks, instability, and avoiding the next collapse (New York: Random House).
16. Falck, Oliver, and Stephan Heblich (2007). Corporate social responsibility: Doing well by doing good, Business Horizons, 50(3), 247-254.
17. Font, X., Guix M. & Bonilla-Priego, M.J. (2015). Corporate social responsibility in cruising: Using materiality analysis to create shared value. In: Tourism Management 53: pp. 175-186.
18. Gardels, Nathan, and Nicolas Berggruen (2017). Salvaging globalization, New Perspectives Quarterly, 34(1), pp. 67-79.
19. Giannarakis, Grigoris, and Ioannis Theotokas (2011). The effect of financial crisis in corporate social responsibility performance, International Journal of Marketing Studies, 3(1), pp. 2-10.
20. GRI (Global Reporting Initiative) (2016). Consolidated set of GRI standards. https://www.globalreporting.org/standards/gri-standards-download-center.
21. Hemphill, T.A. & Kelley, K.J. (2016). Socially responsible global supply chains: The human rights promise of shared responsibility and ISO 45001. In: Journal of Global Responsibility 7:2, pp.163-180.
22. Hörisch, Jacob, Edward R. Freeman and Stefan S. Schaltegger (2014). Applying stakeholder theory in sustainability management, Organization & Environment, 27(4), pp. 328-346.
23. IIED (International Institute for Environment and Development) (2016). https://www.iied.org/effective-evaluation-for-sustainable-development-goals.
24. Jamali, Dima, and Charlotte Karam (2016). Corporate social responsibility in developing countries as an emerging field of study, International Journal of Management Reviews. DOI: 10.1111/ijmr.12112.
25. Keijzers, Gerard (2005). Business, government and sustainable development (Vol. 28). Abingdon, U.K. and New York: Routledge.
26. Kolk, Ans (2016). The social responsibility of international business: from ethics and the environment to CSR and sustainable development, Journal of World Business, 51(1), pp. 23-34.
27. Le Blanc, David (2015). Towards integration at last? The Sustainable Development Goals as a network of targets, Sustainable Development, 23(3), pp. 176-187.
28. Liedong, Tahiru A., Abby Ghobadian, Tazeeb Rajwani, Nicholas O'Regan. (2015). Towards a view of complementarity: trust and policy influence effects of corporate social responsibility and corporate political activity, Group & Organization Management, 40(3), pp. 405-427.
29. Lins, Karl V., Henri Servaes and Ane Tamayo (2016). Social capital, trust, and firm performance: The value of corporate social responsibility during the financial crisis. Journal of Finance, forthcoming.
30. Lu, Yonglong, Nebojsa Nakicenovic, Martin Visbeck and Anne-Sophie Stevance (2015). Policy: five priorities for the UN Sustainable Development Goals, Comment, Nature, 520 (7548), pp. 432-433.
31. Maas, Karen, Stefan Schaltegger and Nathalie Crutzen (2016). Integrating corporate sustainability assessment, management accounting, control, and reporting, Journal of Cleaner Production, 136, pp. 237-248.
32. Manetti, Giacomo, and Lucia Becatti (2009). Assurance services for sustainability reports: Standards and empirical evidence, Journal of Business Ethics, 87, pp. 289-298.
33. Martinuzzi, André, and Barbara Krumay (2013). The good, the bad, and the successful-how corporate social responsibility leads to competitive advantage and organizational transformation, Journal of Change Management, 13(4), pp. 424-443.
34. Mason, C. and John Simmons (2014). Embedding Corporate Social Responsibility in Corporate Governance: A Stakeholder Systems Approach, In: Journal of Business Ethics 119:1, pp. 77-86.
35. McElroy, Mark W., Rene J. Jorna and Jo van Engelen (2008). Sustainability quotients and the social footprint, Corporate Social Responsibility & Environmental Management, 15(4), pp. 223-234.
36. Mian, Atif R., Amir Sufi and Francesco Trebbi (2014). Resolving debt overhang: political constraints in the aftermath of financial crises, American Economic Journal: Macroeconomics, 6(2), pp. 1-28.
37. Milne, Markus J., and Rob Gray (2013). Whither ecology? The triple bottom line, the global reporting initiative and corporate sustainability reporting, Journal of Business Ethics, 118(1), pp. 13-29.
38. Montiel, Ivan (2008). Corporate social responsibility and corporate sustainability separate pasts, common futures, Organization & Environment, 21(3), 245-269.
39. Montiel, Ivan, and Javier Delgado-Ceballos (2014). Defining and measuring corporate sustainability?, Organization & Environment, 27(2), pp. 113-139.
40. Oetzel, Jennifer, and Jonathan P. Doh (2009). MNEs and development: a review and reconceptualization, Journal of World Business, 44(2), pp. 108-120.
41. Perego, Paolo, and Ans Kolk (2012). Multinationals' accountability on sustainability: The evolution of third-party assurance of sustainability reports, Journal of Business Ethics, 110(2), pp. 173-190.
42. Pivot Goals (2017). The sustainability goals of the world's largest and leading companies: an initiative of Winston Eco-Strategies. http://www.pivotgoals.com.
43. Porter, Michael E., and Mark R. Kramer (2011). Creating shared value, Harvard Business Review, 89(1/2), pp. 62-77.
44. PwC (2013). Measuring and managing total impact-strengthening business decisions for business leaders. https://www.pwc.com/gx/en/sustainability/publications/total-impact-measurement-management/assets/pwc-timm-for-ceos.pdf.
45. PwC (2015). Make it your business: engaging with the Sustainable Development Goals. http://www.pwc.com/gx/en/sustainability/SDG/SDG%20Research-FINAL.pdf.
46. Scherer, Andreas Georg, Guido Palazzo and Dirk Matten (2014). The business firm as a political actor: A new theory of the firm for a globalized world, Business & Society, 53(2), pp. 143-156.
47. Scheyvens, Regina, Glenn Banks and Emma Hughes (2016). The private sector and the SDGs: the need to move beyond "business as usual", Sustainable Development, 24(6), pp. 371-382.
48. Schneider, Anselm (2015). Reflexivity in sustainability accounting and management: transcending the economic focus of corporate sustainability, Journal of Business Ethics, 127(3), pp. 525-536.
49. Searcy, Cory (2014). Measuring enterprise sustainability, Business Strategy & the Environment, 25(2), pp. 120-133.
50. Seuring, Stefan, and Stefan Gold (2013). Sustainability management beyond corporate boundaries: from stakeholders to performance, Journal of Cleaner Production, 56, pp. 1-6.
51. Sharma, Ruchir (2016). The rise and fall of nations: Forces of change in the post-crisis world (New York: Norton & Company).
52. Starik, Mark, and Patricia Kanashiro (2013). Towards a theory of sustainability management: Uncovering and integrating the nearly obvious, Organization & Environment, 26(1), pp. 7-30.
53. Szalavetz, Andrea (2016). Post-crisis developments in multinational corporations' global organizations. Competition & Change, 20(4), pp. 221-236.
54. The Economist (2017). The retreat of the global company, January 28, http://www.economist. com/news/briefing/21715653-biggest-business-idea-past-three-decades-deep-trouble-retreat-global.
55. World Bank (2017). Listed domestic companies, total, World Federation of Exchanges database, http://data.worldbank.org/indicator/CM.MKT.LDOM.NO?locations=US-Z7&start=1994&end=2015&view=chart%22%20width=%27450%27%20height=%27300%27%20frameBorder=%270%27%20scrolling=%22no%22.
56. Van Marrewijk, Marcel (2003). Concepts and definitions of CSR and corporate sustainability: between agency and communion, Journal of Business Ethics 44(2), pp. 95-105.
57. Vigneau, Laurence, Michael Humphreys and Jeremy Moon (2015). How do firms comply with international sustainability standards? Processes and consequences of adopting the global reporting initiative, Journal of Business Ethics 131(2), pp. 469-486.
58. Whiteman, Gail, Brian Walker and Paolo Perego (2013). Planetary boundaries: ecological foundations for corporate sustainability, Journal of Management Studies 50(2), pp. 307-336.