Annotated Bibliography: CSR, Business Advantages, and Reporting

This annotated bibliography provides an overview of Corporate Social Responsibility (CSR), examining its significance in contemporary business practices. It analyzes several research articles, including studies on CSR communication, the business case for CSR, the importance of context in CSR research, motivations for CSR reporting in multinational corporation (MNC) subsidiaries, and the business advantages of CSR. The bibliography highlights the role of CSR in enhancing stakeholder relationships, the benefits of effective CSR communication, and the factors influencing CSR reporting in developing countries. It also explores the motivations behind CSR reporting in MNC subsidiaries and emphasizes the tangible advantages of engaging in CSR activities, such as improved corporate image and stakeholder relations. The included references offer a comprehensive understanding of CSR concepts, research, and practices, encouraging organizations to actively incorporate CSR into their strategies.

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BUSINESS ETHICS
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Student Name
Professor name
University

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WHAT IS CORPORATE SOCIAL RESPONSIBILITY IMPORTANT TO
BUSINESSESS TODAY?
Du, S., Bhattacharya, C. & Sen, S., 2010. Maximizing Business Returns to Corporate Social
Responsibility (CSR): The Role of CSR Communication. International Journal of
Management Reviews, 12(1).
The above article is published in the International Journal of Management Reviews. The
article talks about the role of corporate social responsibility in businesses today. The article
conducts a literature review and describes how CSR activities of organisations help them to
develop a corporate image and enhance and strengthen the relationship between the
organisation and stakeholders (Du et al., 2010). The article suggests that to reap the benefits
of CSR and maximise CSR returns, companies must communicate their CSR activities
effectively. The article also provides a framework for effective CSR communication so as to
maximise returns.
The above article gives various examples of successful CSR communication and its benefits.
The article provides an overview of the benefits of CSR for businesses and how they can
maximise these benefits. The article focuses on the role of CSR in enhancing the stakeholder
relationships for businesses in today’s environment.
The article can be used in explaining the benefits of CSR activities for businesses. The article
will help in recommending organizations about maximizing CSR returns by building an
effective stakeholder communication (Du et al., 2010). Moreover, the article is important in
explaining the core functions of CSR that will help an organization in building a strong
corporate image and reaps the benefits of conducting and communicating CSR activities.

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Carroll, A. & Shabana, K., 2010. The Business Case for Corporate Social Responsibility: A
Review of Concepts, Research and Practice. International Journal of Management Reviews,
12(1).
The article has recently appeared in the International Journal of Management Review. The
article attempts to describe a business case by using the concepts, practices and research in
the field of Corporate Social Responsibility (CSR). The primary idea behind formulating a
business case is to understand what organizations gain by engaging in CSR activities. It aims
at describing the tangible benefits of CSR policies, activities and the reason why CSR has
become a core function for organizations today (Carroll & Shabana, 2010). The article also
evaluates the ideas and arguments for and against responsibility of business towards society.
The primary focus of the paper is to develop a business case for CSR activities, where the
authors analyze the tangible benefits of CSR for the organizations in today’s environment.
The article conducts a literature review to analyze the changing environment in which
organizations have greater responsibilities towards society and these responsibilities are
beyond, profit-generation and maximizing financial gains (Carroll & Shabana, 2010).
The article contributes to the field of CSR research and practice, by defining the real purpose
of CSR activities in businesses today. The article is important because it will help in
describing the reason why businesses must focus on conducting CSR activities. The article
suggests that businesses must become responsible towards the society and must accelerate
their CSR activities beyond the traditional ideas. The article opens doors for further research
in revolutionizing CSR activities.
Tilt, C., 2016. Corporate social responsibility research: the importance of context.
International Journal of Corporate Social Responsibility, 1(2).

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The article has recently been published in the International Journal of Corporate Social
Responsibility in the year 2016. The article emphasizes the importance of context in the field
of corporate social responsibility (CSR) Research. Recently, reporting of CSR activities has
gained much importance, and most research studies focus on the advantages of CSR and CSR
reporting in developing and developed countries (Tilt, 2016). The article suggests that it is
important to investigate the contextual factors which largely influence CSR reporting. The
article argues that rather than relying on the CSR theories developed in West, CSR reporting
in developing nations should be studies with respect to contextual factors. The article
suggests that the developing nations have completely different political scenarios, cultural,
social and legal influences than developed countries and hence, these factors interfere with
the application of western theories (like stakeholder theory and accountability theory), which
are most commonly used theories in explaining CSR reporting (Tilt, 2016).
The primary focus of the article is on the influence of contextual factors in CSR reporting
activities and policies (Tilt, 2016). The article argues that the contextual factors must be
considered in CSR reporting in developing countries as the political, legal, cultural and social
contexts in developing countries differ largely from that of developed countries.
The article highlights an important and recent topic in CSR research and practice. CSR
accounting has gained much importance in recent years in the field of CSR research, and the
article contributes towards enhancing the CSR accounting in developing countries. The
articles aims at improving the CSR research in developing nations and supports future
research in the field of CSR in emerging economies.
Momin, M. & Parker, L., 2013. Motivations for corporate social responsibility reporting by
MNC subsidiaries in an emerging country: The case of Bangladesh. The British Accounting
Review, 45(3), pp.215-28.

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The article has recently appeared in the British Accounting Review Journal in the year 2013.
The article discusses the CSR reporting in Multi National Companies’ (MNC) subsidiaries.
Today, MNCs have established their subsidiaries in emerging countries. Most research in
CSR field focuses on the CSR reporting in MNC organizations, however, the CSR reporting
in MNC subsidiaries is sidelined (Momin & Parker, 2013). The article focuses on the
motivations that influence the CSR reporting in MNC subsidiaries by exploring the case in
Bangladesh. The article conducts a literature review of the CSR reporting activities in MNCs,
by using a case study method. The article suggests that internal legitimacy is the primary
motivation in CSR reporting practices in MNC subsidiaries.
The primary focus of the article is on finding the motivations for reporting in MNC
subsidiaries. Since there is very less research in the field of CSR reporting in MNC
subsidiaries and it is not known whether the CSR reporting practices are based on host
country norms or parent country policies (Momin & Parker, 2013). The study reveals that
CSR reporting practices in MNC subsidiaries are limited and not fully explored and provides
a framework for effective CSR reporting in MNC subsidiaries.
The article largely contributes towards the current CSR research practice. The current CSR
research practice focuses on the CSR initiatives and reporting activities in MNC subsidiaries
in developing nations. The article opens doors for future research in CSR reporting research
(Momin & Parker, 2013).
Asemah, E., Okpanachi, R. & Edegoh, L., 2013. Business Advantages of Corporate Socila
Responsibility: A Critical review. New Media and Mass Communication, 18, pp.45-56.

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The article has appeared in the Journal of New Media and Mass Communication recently.
The article highlights the advantages of Corporate Social Responsibility (CSR). The paper
reviews the stakeholder theory and the CSR iron law (Asemah et al., 2013). The article
conducts a critical review of previous research studies in the field of CSR research and
suggests that, enhanced corporate image, attracts new customers, improves the relationships
with the stakeholders and investors, fosters innovations and ethics, and also improves access
to capital. By reviewing the business advantages of CSR, the article encourages organizations
to continuously undertake and improve CSR activities.
The primary focus of the article is on highlighting the important advantages of conducting
CSR activities (Asemah et al., 2013). The article suggests that fulfilling the responsibility
towards the community, environment, and society, business organizations will gain various
benefits. s
The article is important contribution towards current CSR research and encourages various
organizations to actively engage in CSR activities. The article is an important contribution in
the field of CSR research and supports future research in evaluating the benefits of CSR
research and practices (Asemah et al., 2013). The article can be effectively used in describing
the concepts and practices of CSR and also in evaluating the tangible benefits of CSR
activities for business organizations in the current scenario.

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References
Asemah, E., Okpanachi, R. & Edegoh, L., 2013. Business Advantages of Corporate Socila
Responsibility: A Critical review. New Media and Mass Communication, 18, pp.45-56.
Carroll, A. & Shabana, K., 2010. The Business Case for Corporate Social Responsibility: A
Review of Concepts, Research and Practice. International Journal of Management Reviews,
12(1).
Du, S., Bhattacharya, C. & Sen, S., 2010. Maximizing Business Returns to Corporate Social
Responsibility (CSR): The Role of CSR Communication. International Journal of
Management Reviews, 12(1).
Fifka, M., 2011. Corporate Responsibility Reporting and its Determinants in Comparative
Perspective – a Review of the Empirical Literature and a Meta-analysis. usiness Strategy and
the Environment, 22(1).
Mishra, S. & Suar, D., 2010. Does Corporate Social Responsibility Influence Firm
Performance of Indian Companies? Journal of Business Ethics, 95(4), pp.571-601.
Momin, M. & Parker, L., 2013. Motivations for corporate social responsibility reporting by
MNC subsidiaries in an emerging country: The case of Bangladesh. The British Accounting
Review, 45(3), pp.215-28.
Sharma, Y., 2013. Role of Corporate Social Responsibility in Organizations. IOSR Journal of
Business and Management, 13(4), pp.1-8.

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ANNOTATED BIBLIOGRAPHY
Tilt, C., 2016. Corporate social responsibility research: the importance of context.
International Journal of Corporate Social Responsibility, 1(2).