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| Author: | Chen, S. Bouvain, P. |
| Title: | Is corporate responsibility converging? A comparison of corporate responsibility reporting in the USA, UK, Australia, and Germany |
| Journal: | Journal of Business Ethics
2009 : VOL. 87:1 p. 299-317 |
| Index terms: | country comparisons industries standards companies reports |
| Freeterms: | Global Compact |
| Language: | eng |
| Abstract: | This article investigates a sample of leading companies in four countries (US, UK, Australia, Germany) and test whether or not membership of the Global Compact (a global standard for non-financial reporting) makes a difference to CSR reporting and is overcoming industry and country specific factors which limit standardization. It is found that the membership of Global Compact is having an effect only in certain areas of CSR reporting, related to the environment and workers, and that businesses from different countries vary significantly in the extent to which they promote CSR issues that they choose to emphasize in their reports. |
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