Corporate citizenship and social responsibility policies in the United States of America
Contributor(s)
Adams, CarolKeywords
Business ethicsCorporations -- Moral and ethical aspects
Social responsibility of business
Environmental protection
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Purpose The scope of this case study is to outline relevant regulatory guidelines on environmental, social and governance issues in the United States of America (USA or U.S.). This contribution includes a thorough analysis of several institutional frameworks and guiding principles that have been purposely developed to foster corporate citizenship behaviours. Design/methodology/approach A case study methodology involved a broad analysis of U.S. regulatory policies, voluntary instruments and soft laws that have stimulated organisations to implement and report their responsible behaviours. Findings This contribution ties the corporate citizenship behaviours with the institutional and stakeholder theories. The case study evaluated the USA’s federal government, bureaus and its agencies’ policies on human rights, health and social welfare, responsible supply chain and procurement of resources, anticorruption, bribery and fraudulent behaviours; energy and water conservation practices as well as environmental protection, among other issues. Research Implications Past research may have not sufficiently linked corporate citizenship with the corporate social responsibility (CSR) paradigm. This research reports how different U.S. regulatory institutions and non-governmental organisations (NGOs) are pushing forward the social responsibility, environmental sustainability as well as the responsible corporate governance agenda. Originality /value This research critically analyses U.S. policy and regulatory instruments including relevant legislation and executive orders that are primarily intended to unlock corporate citizenship practices from business and industry. It has also provided a conceptual framework for the corporate citizenship notion. In conclusion, it implies that there are business and political cases for corporate citizenship.peer-reviewed
Date
2017Type
info:eu-repo/semantics/articleIdentifier
oai:www.um.edu.mt:123456789/15935Sustainability Accounting, Management and Policy Journal. 2017, Vol.8(1), p.
https://www.um.edu.mt/library/oar//handle/123456789/15935