This paper aims at understanding whether firms should engage in CSR communications towards consumers, or let independent third parties do so. A generalisable sample of 275 adults participated in an experiment, manipulating third-parties credible information (positive information, negative, or...

In Europe, the concepts of corporate social responsibility (CSR) and sustainable development (SD) are closely linked. Yet this approach to CSR has only taken shape in the last ten years and it is not shared by everyone. The objective of this article is to present the different stages of the CSR...

Managing ‘responsible’ buying is now a popular subject in multinational company management. This type of managing is part of a continuum between cosmetic and a real modification in organization. The academic literature has studied how the companies incorporate CSR criteria into their...

Purpose – While fierce global competition has negative environmental and social impacts and may lead large companies to act irresponsibly, corporate social responsibility (CSR) academic literature, especially stakeholder theory, pays little attention to competition and market pressure. It only...

Corporate social responsibility seems to be a relatively recent phenomenon for companies and their partners. Many scholars consider it as a fashion. However, we cannot ignore its historical roots. Many companies, especially in industry, developed social and environmental policies and practices a...

We use the two main theoretical perspectives analyzing traditional accounting disclosure : the firm as a nexus of contracts and agency theory on the one hand, and neo-institutional and legitimacy theory on the other, in order to assess the environmental and social reporting practices and the...

Key international agreements and general references require large companies to support the core social and environmental values within their sphere of influence. According to this “messianic” approach to their responsibility, they are supposed to spread responsible practices within their...

Purpose – While fierce global competition has negative environmental and social impacts and may lead large companies to act irresponsibly, corporate social responsibility (CSR) academic literature, especially stakeholder theory, pays little attention to competition and market pressure. It only...

We use the neo-institutional and legitimacy theoretical perspective in order to analyze the “business case” i.e. the arguments in favor of sustainable development and best practices, stated by organizations of “The Big Model Companies” that are commited in CSR and want to incitate...