Neither National Boundaries Nor Transnational Social Spaces: Accounting for Variations of CSR Practices in Varieties of Capitalism

18 Pages Posted: 1 Jan 2011 Last revised: 3 Jan 2011

See all articles by Kenneth Amaeshi

Kenneth Amaeshi

University of Edinburgh Business School; Cranfield University - School of Management

Date Written: December 5, 2008

Abstract

The paper empirically re-examines the role of national institutions and trans-national social spaces in accounting for variations in CSR practices. Based on a longitudinal study of corporate social reporting in UK and Germany, the paper concludes that corporate stakeholder salience patterns are outcomes of interaction effects between national institutional boundaries and trans-national social spaces. It pushes the institutionalist frontier of research to corporate stakeholder salience – which is a precursor and intrinsic to both corporate accountability and corporate social responsibility. In addition, it opens a new vista of looking at corporate social reports – i.e. not only as artefacts of accountability, but also carriers and reflectors of national and trans-national characteristics and influences. The paper finally highlights implications of the findings for CSR and comparative capitalism research, respectively.

Keywords: Comparative CSR, Varieties of Capitalism, Transnational Social Spaces

Suggested Citation

Amaeshi, Kenneth, Neither National Boundaries Nor Transnational Social Spaces: Accounting for Variations of CSR Practices in Varieties of Capitalism (December 5, 2008). Available at SSRN: https://ssrn.com/abstract=1518940 or http://dx.doi.org/10.2139/ssrn.1518940

Kenneth Amaeshi (Contact Author)

University of Edinburgh Business School ( email )

29 Buccleuch Place
Central Area
Edinburgh, Scotland EH8 9JS
United Kingdom

HOME PAGE: http://https://www.business-school.ed.ac.uk/about/people/738/Kenneth/Amaeshi

Cranfield University - School of Management ( email )

Bedfordshire, MK43 0AL
United Kingdom

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