CSR Reporting and Legitimacy Theory: Some Thoughts on Future Research Agenda

Research output: Chapter in Book/Report/Conference proceedingChapter


This book proposes that the responsible business practices of leading companies are significant not only as isolated instances of self-regulation, but that they also contribute to a broader rule-making process which has been underway in the last decade and is aimed at making business more responsive to human rights and environmental concerns. The flexibility of existing laws as well as the emergence of new regulations relevant to corporate social responsibility (CSR) are highlighted. As CSR increasingly interacts with public policy, some insufficiently understood effects of CSR appear that can help us advance toward more systemic solutions in the business and human rights area. This study identifies variables that states can stimulate through a wide range of interventions ranging from capacity-building measures to policy to hard law so that responsible practices get diffused more broadly and deeply in the business community. The intended audiences are legal experts with an interest in enhancing the protection of human rights in developing countries, and CSR theorists and practitioners mindful of the broader social dynamics that surround the implementation of CSR commitments.
Original languageEnglish
Title of host publicationThe Dynamics of Corporate Social Responsibility
Subtitle of host publicationA Critical Approach to Theory and Practice
EditorsMaria Aluchna, Samuel O Idowu
Number of pages17
ISBN (Print)978-3-319-39088-8
Publication statusPublished - 2017

Publication series

NameCSR, Sustainability, Ethics & Governance
ISSN (Print)2196-7075


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