Corporate Social Responsibility and Social Responsibility Disclosure : Theoretical and Empirical Contributions

ISBN-13: 9783639207521 / Angielski / Miękka / 2009 / 168 str.

Manuel Castelo Branco

Opis

This volume explores two subjects: corporate social responsibility (CSR) and social responsibility disclosure (SRD). At the theoretical level, a framework for analysis of social responsibility activities and disclosure is developed by exploring the usefulness of resource-based perspectives (RBP) in understanding the motivations companies have to engage in these practices. At the empirical level, an important contribution is made to the knowledge of SRD practices in Portugal by providing new empirical data. A multi-theoretical framework for the analysis of SRD, which combines RBP and social and political theories, is developed. According to the theoretical framework adopted, the contribution which CSR and SRD may have to financial performance is nowadays primarily related to qualitative factors, such as employee morale or corporate reputation.

O autorze

Manuel Castelo Branco, Ph.D., is an Assistant Professor at the Faculty of Economics of Porto (FEP), University of Porto, Portugal. He is a researcher of EDGE Estudos de Gestão, which is a research unit institutionally hosted by the FEP.