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The Emergence of Corporate Social Responsibility (CSR) and Challenges of Standardized Reporting: Global Codes, Local Consequences
Abstract
This chapter highlights the role of reporting standards in advancing and harmonizing corporate social responsibility (CSR) practices. The first part introduces CSR, outlining its historical emergence, conceptual framework, and the challenges in evaluating its practices. The second examines the development of national and international reporting standards, emphasizing the influence of global frameworks such as the United Nations Global Compact (UNGC) and the Global Reporting Initiative (GRI). The final part discusses the importance of CSR policies for organizations in the 21st century, demonstrating the impact of these policies on governance, accountability, and stakeholder engagement, while also highlighting implementation challenges. Overall, this chapter covers how harmonized standards increase transparency, comparability, and reliability in CSR, while also discussing the tension between local regulations and practices, implementation challenges, and country/regional examples.
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