Purpose – This paper aims to highlight the links among standardization, corporate social responsibility (CSR) and critical management. It also aims at understanding the implication of the normalization process for CSR but also questions the nature of this concept. Design/methodology/approach...

Purpose – The purpose of this paper is to provide an analysis of the convergence of the social reporting guidelines available in Italy. Design/methodology/approach – The research is based on a documentary analysis of four selected social reporting guidelines provided by Italian institutions...