Purpose – This paper aims to argue that the on-going professionalization and dissemination of the current wave of corporate social responsibility (CSR) concepts and instruments leads to a headquartering effect, i.e. the concentration of CSR-related decision-making within corporate...

In today's economies those who sustain the burden of resource use, those using resources and those providing resources are not necessarily identical. With this separation come three fundamental but interrelated decision-making perspectives on the sustainability assessment of resource use. These...