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This book examines corporate social responsibility reporting systems. Corporate social responsibility or CSR is the idea that corporations should act ethically, with a sense of obligation to society beyond financial return. We focus on the main ways that corporations report CSR at the global level. We find that the main reporting systems, whether administered through the UN through The Global Compact, or through the various financial reporting systems such as Bloomberg, are fundamentally flawed. In fact, it would be very hard for an ethical investor or consumer to find adequate and accurate information. The book closes with suggestions on how to reform the CSR information system so that corporations can be held accountable and incentivized to do the right thing.
“A careful reading of this book demonstrates clarity, breadth, and depth of analysis of the vital concept of CSR reporting. Anil Hira masterfully documents how CSR reporting schemes are incomplete, unaccountable, and produce questionable effects on corporate behavior. I enthusiastically recommend this book for both academics and practitioners.” —Dr. Archie B. Carroll, Professor Emeritus of Management, Terry College of Business, University of Georgia, USA.
Anil (Andy) Hira is a professor of political science at Simon Fraser University. Author of over 90 peer-reviewed publications, he focuses on political economy and climate change.
List of Figures and Tables; Acknowledgments; Introduction: Overview of the Book and Theoretical Concepts; 1. Corporate Social Responsibility: A Good Deed in Name; 2. The Shell Game of Global CSR Reporting; 3. Socially Responsible Investment Reporting: A Lucrative and Growing Business; 4. How Human Rights Violations Are Systematically Downplayed in SRI Systems; 5. Conclusion; References; Appendix A; Index