Current Debates in Corporate Social Responsibility: An Agenda for Research

David Crowther, Esther Ortiz Martinez

Abstract


Corporate Social Responsibility (CSR) has a particular prominence at this point in time, featuringheavily in the discourses of both academe and business. The understanding of what ismeant by CSR continues to evolve as a consensus is reached. Nevertheless some importantdebates continue – or are commencing – which need to be resolved. It is the purpose of thispaper to highlight these as some of the current debates within the CSR community – and henceform a significant part of an agenda for research in the area. Specifically we focus upon threekey areas for the management of business, namely setting standards for reporting, identifyingand implementing sustainable practice, and the management of risk. Copyright © www.iiste.org

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Issues In Social and Environmental Accounting (ISEA) - ISSN: 1978-0591