Global Corporate Citizenship; from Notions to Practices

Hejazi, Rezvan; Hayati, Nahaleh

doi:10.22051/ijar.2017.2097.

Global Corporate Citizenship; from Notions to Practices

Document Type : Review Paper

Authors

Rezvan Hejazi ¹
Nahaleh Hayati ²

¹ Razi University Accounting Accountant and Tax Accountant of Kermanshah Province Tax Administration

² Ph.D. Student of Accounting, Faculty of Social Sciences and Economics, Al-Zahra University,

10.22051/ijar.2017.2097.

Abstract

This study aimed to clarify the notion of “Global Corporate Citizenship”. Along with the appearance of this notion, There have been different viewpoints about this notion, but there is no consensus on its definition. It seems in such situation, the context of the firms in which they talk about their corporate citizenship and responsibilities is the best source to understand this emerging notion. In this study, sustainability reports of some of 100 best corporate citizens reported at Corporate Responsibility Magazine that have expressed themselves on international area, are discussed. The manner employed to present responsibility reports, has specified the perspective of the firms about corporate citizenship concept and their stand in global markets. Finally it is discussed whether the firms use sustainability and corporate citizenship reports in order to have a sustainable world or in order to gain reputation and profit. If so, is such situation still acceptable way in moving toward sustainability goals?

Keywords

Main Subjects

other

References

Carroll, A. B. (1999). Corporate social responsibility - evolution of a definitional construct. Business and Society, 38 (3) , 268-295.

CR’s 100 Best Corporate Citizens 2013. Available at: www. thecro. com

Crittenden, Victoria L. , Crittenden, William F. , Pinney, Christopher C. ,Pitt, Leyland F. (2011). Implementing global corporate citizenship: An integrated business framework. Business Horizons, (2011) 54, 447-455.

Dawkins, Cedric E. (2002). Corporate Welfare, Corporate Citizenship, and the Question of Accountability. Business and Society, 41: 269.

Gardberg, Naomi A. , Fombrun, Charls J. (2006). Corporat Citizenship: Craeting Intangible Assets Across Institutional Environments, Academy of Management Review, 31 (2) , 329-346.

Laksmana, Indrarini. , Yangو Ya-wen. (2009). Corporate Citizenship and Earnings Attributes, Advances in Accounting, 25 (2009) , 40–48.

Matten, Dirk. , Crane, Andrew. (2005). Corporate Citizenship: Toward an Extended Theoretical Conceptualization. Academy of Management Review, 30 (1) , p166.

Microsoft 2013 Citizenship Report. Available at: www. microsoft. com

Post, James E. (2000). Moving from Geographic to Virtual Communities: Global Corporate Citizenship in a Dot. com World. Business and Society Review, 105 (1) , 26–46.

Schwab, Klaus. (2008). CITIZENSHIP: The Leadership Challenge for CEOs. World Economic Forum, January 2008.

Schwab, Klaus. (2008). Global Corporate Citizenship: Working with Governments and Civil Society. World Economic Forum, January 2008.

Shinkle, George A. , Spencer J. William. (2012). The Social Construction of Global Corporate Citizenship: Sustainability Reports of Automotive Corporations. Joutnal of World Business, 47 (2012) , 123- 133.

Takkaca, Mehmet. , Akdemir, Ahmet Selcuk. (2012). Training Future Members of the World with an Understanding of Global Citizenship. Social and Behavioral Sciences, 47 (2012 ,) 881 – 885.

Waddok, Sandra. (2004) Parallel Universes: Companies, Academics, and the Progress of Corporate Citizenship. Business and Society Review, 109 (1) , 5–42.

www. boeing. com

www. colgate-palmolive. com

Xerox 2013 Summary Report on Global Citizenship. Available at: www. xerox. com