Abstract
This chapter focuses on the role of business in the quest for sustainable development. It addresses the concept of corporate social responsibility and outlines the history of sustainability reporting, placing emphasis on the Global Reporting Initiative. Central to the chapter is the concept of “stakeholder” as opposed to the “shareholder” of the profit maximising tradition of the past. The dynamics of CSR publication is shown alongside the full list of CSR reporting criteria. A new way of assessing the sustainability performance of companies is suggested and experience of development of CSR traditions in China, Japan, Germany, UK and France is reviewed. Cross-cultural differences in CSR discourse in the USA, UK and Germany are presented.
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Shmelev, S.E. (2012). Business and Sustainable Development: CSR in Practice. In: Ecological Economics. Springer, Dordrecht. https://doi.org/10.1007/978-94-007-1972-9_12
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DOI: https://doi.org/10.1007/978-94-007-1972-9_12
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