
A Comparative Analysis
Into CSR
Across National Boundaries (2006)
20,000
words – 77 pages
Excellent use of literature
Outstanding piece of work
Essential reading for any finance / accounting student
Corporate
Social Responsibility (CSR) has become a matter of increasing
importance in countries such as the United Kingdom and Canada. Although
there have been various cross-country studies in relation to CSR none
has considered location as a structural determinant in terms of
community involvement. Moreover, many previous international studies
lack credibility as the samples have been compared arbitrarily. This is
why this research compares companies by excluding size or industry bias
and compares firms by market value, sector and country.
This paper tries to explore whether organisations in different nations
treat the community as stakeholder differently. The findings show that
Canada not only discloses more but also transcends by far Germany and
the UK in terms of donations. As it can be assumed that companies
disclose any community related activity to improve their reputation and
legitimacy, Canadian companies indeed excel in community involvement.
This can be explained by suggesting that the social contract between
firms and society varies globally. This development has cultural roots
but also often stems from governmental influences such as the
educational or the legal systems. Higher community related CSR
disclosure in Canada can, however, also be explained by considering
psychological differences when considering annual report writers.
Chapter
1. Introduction
Context of the Research Project
What exactly is CSR?
Aims and objectives of the research
Chapter outline and dissertation structure
Chapter
2. Literature Review
Introduction
Theoretical basis
Stakeholder theory
Legitimacy theory
A company’s corporate citizenship and a rationale for CSR
Previous CSR related research in different countries
Rational for research
Chapter
3. Methodology
Introduction
Research Philosophy
Content analysis and its relevance for this research
Substantiation for the use of annual reports
Sampling
Sample matches
Countries of study
Community focus
Internet research
Secondary Data Collecting
Categorisation
Research limitations
Chapter
4. Presentation of research findings
Presentation of research findings
Introduction
Disclosure in the UK, Germany and Canada
Corporate donations in the UK, Germany and Canada
Location specific analysis of CSR disclosure content
Industry specific disclosure: the banking sector
Community support in form of corporate resources
CSR links provided in annual reports
Chapter
5. Discussion
Introduction
Location as structural determinant
Cultural influences
Values and society
Individualism in Germany, the UK and Canada
Individualism and religion
Religion and charity
German inflexibility
Limitations of cultural research
Gender
Linguistic discourse
Legal influences
Tax law
Social welfare legislation
Education system
Industry related disclosure
Proactive legitimacy theory
Chapter
6. Conclusion
Introduction
Conclusion
Chapter
7. References
Chapter
8. Bibliography
Chapter
9. Appendices
1. Select reference number fin0001 from the dropdown list
2. Click the PayPal button
3. Follow the on screen instructions and submit your credit or debit
card payment
4. We will email your chosen dissertation in PDF format within 24 hours
|