A Commentary on CSR

Alistair M. Brown


Corporate Social Responsibility (CSR)is lauded by well-intentioned CSR interestgroups1 but has been mocked by bigcorporations such as British AmericanTobacco, Coca-Cola and Shell wherebad business behaviour persists despiteassurances of best CSR practices(Amnesty International, 2007; ChristianAid, 2004; Other Shell Report, 2003).

The sites of Amnesty International(Amnesty International, 2007), CatholicAgency for Overseas Development(CAFOD, 2007), Centre for CorporateAccountability (CCA, 2007), ChristianAid (2004), Corporate Responsibility(Core Responsibility, 2007), CorporateWatch (2006), Environmental JusticeFoundation (EJF, 2005), Friends of theEarth (FOE, 2007), Global Witness(Global Witness, 2004; 2006), GreenAlliance (Green Alliance, 2007), Greenpeace(Greenpeace, 2002a; 2002b; 2004;2006), IFAW (IFAW, 1999) and InternationalAlert (International Alert, 2005)are awash with the recent failings ofCSR and the way companies, individuallyand collectively, use and abuse CSRto further company ends.

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