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A Comparative Analysis Into CSR Across National Boundaries (2006)

Ref: fin0001

Corporate Social Responsibility (CSR) has become a matter of increasing importance in countries such as the United Kingdom and Canada. Although there have been various cross-country studies in relation to CSR none has considered location as a structural determinant in terms of community involvement. Moreover, many previous international studies lack credibility as the samples have been compared arbitrarily. This is why this research compares companies by excluding size or industry bias and compares firms by market value, sector and country. This dissertation tries to explore whether organisations in different nations treat the community as stakeholder differently. The findings show that Canada not only discloses more but also transcends by far Germany and the UK in terms of donations. As it can be assumed that companies disclose any community related activity to improve their reputation and legitimacy, Canadian companies indeed excel in community involvement. This can be explained by suggesting that the social contract between firms and society varies globally. This development has cultural roots but also often stems from governmental influences such as the educational or the legal systems. Higher community related CSR disclosure in Canada can, however, also be explained by considering psychological differences when considering annual report writers.


  • 20,000 words – 77 pages
  • Excellent use of literature
  • Good analysis of subject area
  • Well written throughout
  • Ideal for finance and accounting student


1. Introduction
Context of the Research Project
What exactly is CSR?
Aims and objectives of the research
Dissertation structure

2. Literature Review
Theoretical basis
Stakeholder theory
Legitimacy theory
A company’s corporate citizenship and a rationale for CSR
Previous CSR related research in different countries
Rational for research

3. Methodology
Research Philosophy
Content analysis and its relevance for this research
Substantiation for the use of annual reports
Sampling
Sample matches
Countries of study
Community focus
Internet research
Secondary Data Collecting
Categorisation
Research limitations

4. Presentation of research findings
Presentation of research findings
Disclosure in the UK, Germany and Canada
Corporate donations in the UK, Germany and Canada
Location specific analysis of CSR disclosure content
Industry specific disclosure: the banking sector
Community support in form of corporate resources
CSR links provided in annual reports

5. Discussion
Location as structural determinant
Cultural influences
Values and society
Individualism in Germany, the UK and Canada
Individualism and religion
Religion and charity
German inflexibility
Limitations of cultural research
Gender
Linguistic discourse
Legal influences
Tax law
Social welfare legislation
Education system
Industry related disclosure
Proactive legitimacy theory

6. Conclusion
Conclusion

References

Appendix Section



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