© 2018

Sustainability and Social Responsibility: Regulation and Reporting

  • Graham Gal
  • Orhan Akisik
  • William Wooldridge

Table of contents

  1. Front Matter
    Pages i-xxvii
  2. Background of Corporate Social Responsibility (CSR)

    1. Front Matter
      Pages 1-1
    2. Sanjay Bhāle, Sudeep Bhāle
      Pages 3-28
    3. Daniela M. Salvioni, Simona Franzoni, Francesca Gennari
      Pages 29-53
    4. Guangyou Liu, Kaisong Gong
      Pages 117-139
    5. Farzaneh Jalali, Graham Gal
      Pages 159-178
  3. Analytical Models

    1. Front Matter
      Pages 179-179
    2. Ertan Kucukyalcin
      Pages 203-223
    3. Panagiotis Reklitis, Panagiotis Trivellas, Ioannis Mantzaris, Elisavet Mantzari, Dimitrios Reklitis
      Pages 225-240
    4. Alexandros G. Sahinidis, Dimitra Daskalaki, Elisavet Mantzari, Ioannis Mantzaris
      Pages 241-258
  4. Market Firm Issues

    1. Front Matter
      Pages 259-259
    2. Ewan Mackie, Imon Palit, Madhu Veeraraghavan, John Watson
      Pages 261-305
    3. Ismail Adelopo, Musa Obalola, Ramiro Cea Moure
      Pages 307-331
    4. Stefano Marasca, Lucia Montanini, Alberto Manelli, Alessia D’Andrea, Martina Vallesi, Vania Carignani et al.
      Pages 333-367
    5. Amin Naseri, Rahmatollah Gholipour, Bita Mashayekhi
      Pages 369-390

About this book


This book addresses key issues related to the choice between governments regulating and enforcing society’s sustainability and social responsibility objectives, and firms reporting on their sustainable and socially responsible activities so stakeholders can exert pressure on firms to achieve society’s goals. While these may be considered as the two endpoints of a continuum, it is clear that there are differing perspectives on the role of governments in sustainability and responsibility.  At one end of this continuum are stakeholders who believe the only way to achieve a sustainable and socially conscious society is to establish and enforce regulations with the concomitant governmental organizations to oversee and enforce those regulations.  At the other end are those who consider firms to be crucial organizations for achieving sustainability and socially responsible outcomes, and who feel it is the responsibility of stakeholders to determine the legitimacy of firms’ actions.  It is probably not the case that any economies exist at either end of this continuum, but it is clear that the availability of reliable information is critical for any stakeholder to review the performance of either the governments or the firms.  This book presents a varied set of papers that explore the issues that must be considered, regardless of which position a stakeholder takes.


Socially responsible investing Stakeholder management Social reporting in the healthcare industry Italian health care Susutainable development in CSR

Editors and affiliations

  • Graham Gal
    • 1
  • Orhan Akisik
    • 2
  • William Wooldridge
    • 3
  1. 1.Isenberg School of Management University of Massachusetts Amherst Amherst, MAUSA
  2. 2.Isenberg School of Management University of Massachusetts Amherst AmherstUSA
  3. 3.Isenberg School of ManagementUniversity of Massachusetts Amherst AmherstUSA

About the editors

Dr. Orhan Akışık is senior lecturer in accounting at the Isenberg School of Management. He holds a Ph.D. from the Stuttgart University in Germany. Dr. Akışık teaches financial reporting and cost accounting courses. He previously taught at Boston College, Boston (2001-2012). His research interests include accounting regulation, accounting standards, corporate governance, corporate social responsibility, financial development, foreign investments, economic growth, and earnings management. He has published in academic journals such as Review of Accounting and Finance, Research in Accounting in Emerging Markets, Emerging Markets Finance and Trade, The International Journal of Accounting and Information Management, Journal of Management Control, Sustainability Accounting, Management and Policy Journal. He was granted the title ‘‘associate professor in accounting and finance’’ by Turkish Higher Education Council in 2006.

William Wooldridge currently acts a
Professor and Managing Director of the Berthiaume Center for Entrepreneurship, Eugene Isenberg School of Management, University of Massachusetts. He received his PhD in Business Administration from the University of Colorado in 1985. He has co-authored 3 books namely the Handbook of Research on the Middle

Graham Gal serves as Associate Professor for the Department of Accounting at the Isenberg School of Management, University of Massachusetts at Amherst. He received his PhD from Michigan State University in 1985. Some of his recent journal articles include 'Financial Performance and Reviews of Corporate Social Responsibility Reports', forthcoming in Journal of Management Control 2014, with Orhan Akisik and 'Internal Audit’s Contribution to the Effectiveness of Information Security:' Perceptions of Internal Auditors, ISACA Journal 2014 with Paul Steinbart, Robyn Rasche, and William Dilla.

Bibliographic information

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