Don’t Judge a Book By Its Cover! Comparative study of the adaptation and evolution of CSR reporting by telecommunication companies in Brazil and South Korea

Shin, Hyemi and Zicari, Adrian (2018) Don’t Judge a Book By Its Cover! Comparative study of the adaptation and evolution of CSR reporting by telecommunication companies in Brazil and South Korea. In: Sustainability Accounting: Education, Regulation, Reporting and Stakeholders. Advances in Environmental Accounting and Management, 7 . Emerald, pp. 135-171. ISBN 9781787548893

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Official URL: http://doi.org/10.1108/S1479-359820180000007006

Abstract

Purpose: This paper explores the adaptation and evolution of stand-alone CSR reporting in two different political economies and late-capitalist countries: Brazil and South Korea. Instead of selecting between new institutionalism and the varieties of capitalism (VOC) approach, this study attempts to explore how the interaction between converging and diverging pressures appears in the adaptation and evolution of stand-alone CSR reporting (i.e., cross-fertilization process) in two countries.

Design/methodology/approach: Using qualitative content analysis this study focuses on the frameworks of CSR reports and the way CSR issues are described within the stand-alone CSR reports of four telecommunication companies in Brazil and South Korea.

Findings: Even though CSR reports in both countries have become similar due to the convergence of frameworks of CSR reporting, the key themes and the representation on each theme are still embedded within each form of market economy: a hierarchical market economy (HME) in Brazil and a network market economy (NME) in South Korea. From a cross-fertilization perspective, this paper shows that the adaptation and evolution of CSR reporting occurs at two different levels of CSR reporting.

Value: This study has three major values. First, it explains the two different levels of the adaptation and evolution process of CSR reporting by bringing a dynamic cross-fertilization view. Second, it provides a qualitative study that focuses on the content of CSR disclosures instead of the quantity of those disclosures. Lastly, it contributes to the academic and practical research on CSR in late-capitalist countries and in two under-researched types of political economies.

Item Type: Book Section
Subjects: N100 Business studies
N200 Management studies
N400 Accounting
Department: Faculties > Business and Law > Newcastle Business School > Business and Management
Related URLs:
Depositing User: Hyemi Shin
Date Deposited: 09 Feb 2018 08:27
Last Modified: 29 Apr 2018 01:28
URI: http://nrl.northumbria.ac.uk/id/eprint/29166

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