ÍNDICE

Responsible Business in a Changing World: An Introduction

PART I - RESPONSIBLE FINANCE

- Corporate Tax Responsibility: Do Investors Care?

- Mapping Georgian Bank Customer’s Preferences for Corporate Social Responsibility

- Is There Value Creation in the Banks Listed in the Dow Jones Sustainability Index Europe?

- Making British Banking Better


PART II - CORPORATE GOVERNANCE

- The Impact of Shareholder Social Activism on Firms’ Corporate Social Performance Through SRI Fund Investment

- Cooperative Social Responsibility: A Case Illustration of the Unique Character of Cooperative Governance and Its Relation to the Concept of Corporate Social Responsibility

- Managing Intangibles and Improving Governance Through the Theory of Complexity

PART III- CSR REPORTING

- Influence of Firm Size on the Environmental Disclosure and Performance of the Listed Companies on the Stock Exchange of Thailand

- The Impact of Environmental Management Accounting Practices on Organizational Sustainability of the ISO 14001 Companies in Thailand

- The Impact of Environmental Accountants’ Ability on CSR Disclosure and Profitability of the Listed Companies on the Stock Exchange of Thailand

- Sustainability Reporting, a New Type of Companies’ Hypocrisy: Zara and Volkswagen Cases

- Does Intangible Intensity Affect Analyst Accuracy? Some Evidence from Spanish Firms


PART IV- GLOBAL PERSPECTIVES AND CASES

- ‘Unwritten Rules’ in Social Partnerships: Defining Corporate Social Responsibility (CSR) Through Institutional Theory in the Peruvian Mining Industry

- Isomorphic Mutation and Strategic Adaptation in China’s CSR Standards for Overseas Investors

- Getting Personal About Corporate Social Responsibility (CSR): Exploring the Values That Motivate Leaders to Be Responsible

- Mission-Based Corporate Sustainability: The Aigües de Barcelona Model

- Exploring the Impact of Corporate Social Responsibility on Poverty Reduction

- An Exploration of Current Managers’ Attitudes in Gulf Co-Operation Council Countries Regarding the Adoption of Green IT

- A voiding Corporate Armageddon: The Need for a Comprehensive Ethical Framework for AI and Automation in Business

- The Small and Medium Enterprises’ Perception of the Concept of Corporate Social Responsibility

This book explores the current state of Corporate Social Responsibility (CSR) from an international perspective, the goal being to share ideas and visions for a sustainable future and to provide useful guidelines for academics, practitioners and policymakers in the context of the 2030 “Agenda for Sustainable Development” released by the United Nations. Research on CSR has evolved considerably over the last three decades. However, there are still many unanswered questions concerning the sustainability of business in an increasingly changing world, for example: If most companies consider CSR to be valuable to their organizations, why do only 15% of them systematically implement Social Responsibility initiatives? If CSR has been found to be profitable for companies, why are they so reluctant to develop an active, internal CSR policy? Why are there such significant differences in CSR adoption from country to country? Why does it take a huge crisis to make politicians react and regulate certain core CSR issues? This contributed volume answers these questions, presenting a wealth of case studies and new approaches in the process