This paper investigates the roles that Danish government has played in the development of corporate social responsibility (CSR). Denmark has emerged as a first mover among the Scandinavian countries when it comes to CSR. We argue that government has played a pivotal role in making this happen,...

We applied a technique borrowed from the field of bioethics to test whether justice-related factors influence laypersons’ decisions concerning business ethics. In the first experiment, participants judged the acceptability of remuneration policies and in the second that of executive bonuses....

This paper compares between the evolution of financial reporting and corporate social responsibility (CSR) reporting. Our comparison follows a framework of seven factors for exploring comparative accounting history put forth by Carnegie and Napier (Account Audit Account J 15(5):689–718, <CitationRef CitationID="CR11">2002</CitationRef>):...</citationref>

Within the banking community, the argument about sustainability and profitability tends to be inversely related. Our research suggests this does not need to be strictly the case. We present a credit score system based on sustainability issues, which is used as criteria to improve financial...

This essay traces the roots of corporate social responsibility (CSR) in Norway. It is argued that a basic tenet of CSR, an orientation toward the concerns of stakeholders, has a long history in Norwegian business, predating the modern CSR movement. The essay underscores certain qualities of the...

This study reviews and synthesizes the contemporary business literature that focuses on the role of corporate social responsibility (CSR) to enhance firm value. The main objective of this review is to proffer a precise understanding of what has already been investigated and the findings of those...

This study examines whether corporate social responsibility performance is associated with corporate tax avoidance. Employing a matched sample of 434 firm-year observations (i.e., 217 tax-avoidant and 217 non-tax-avoidant firm-year observations) from the Kinder, Lydenberg, and Domini database...

This paper describes an exploratory study of corporate responsibility, corporate reputation, and stakeholder support in Norway, Sweden and Denmark—countries recognized worldwide as providing an institutional climate uniquely conducive to responsible business practice. Conducting a secondary...

Supported by a qualitative study of triple bottom line (TBL) firms—those that simultaneously prioritize economic, social, and environmental objectives—we investigated the market logic and practices of TBL firms to better understand how they fulfill their mission and achieve their goals. We...