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An ongoing journey of corporate social responsibility

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  • Dillard, Jesse
  • Layzell, David

Abstract

The purpose of the following discussion is to consider how a progressive multinational corporation constrained by the demands of global market capitalism responds to the maelstrom of corporate responsibility. Employing a normative framework for considering corporate responsibility, a case study of Intel Corporation is undertaken that identifies the meaning and operationalization of corporate responsibility and its various dimensions. The process is followed over time through various responsibility centers. While corporate responsibility is important, it is always viewed through the fiscal viability dimension of the maelstrom. The business case dominates the representation and operationalization of corporate responsibility. Due to the increased public sensitivity to corporate responsibility, the attitude has evolved from one of unnecessary intrusion, through a proactive, operations focus, to a compliance based one residing within shareholder relations and legal.

Suggested Citation

  • Dillard, Jesse & Layzell, David, 2014. "An ongoing journey of corporate social responsibility," Accounting forum, Elsevier, vol. 38(3), pages 212-226.
    • Handle: RePEc:eee:accfor:v:38:y:2014:i:3:p:212-226
    DOI: 10.1016/j.accfor.2014.04.001
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    References listed on IDEAS

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    1. Brown, Judy & Dillard, Jesse, 2013. "Critical accounting and communicative action: On the limits of consensual deliberation," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(3), pages 176-190.
    2. MaryAnn Reynolds & Kristi Yuthas, 2008. "Moral Discourse and Corporate Social Responsibility Reporting," Journal of Business Ethics, Springer, vol. 78(1), pages 47-64, March.
    3. Archel, Pablo & Husillos, Javier & Spence, Crawford, 2011. "The institutionalisation of unaccountability: Loading the dice of Corporate Social Responsibility discourse," Accounting, Organizations and Society, Elsevier, vol. 36(6), pages 327-343.
    4. Roberts, John, 2009. "No one is perfect: The limits of transparency and an ethic for 'intelligent' accountability," Accounting, Organizations and Society, Elsevier, vol. 34(8), pages 957-970, November.
    5. Markus J. Milne & Helen Tregidga & Sara Walton, 2009. "Words not actions! The ideological role of sustainable development reporting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(8), pages 1211-1257, October.
    6. Jesse Dillard & Judy Brown, 2012. "Agonistic Pluralism and Imagining CSEAR into the Future," Social and Environmental Accountability Journal, Taylor & Francis Journals, vol. 32(1), pages 3-16, April.
    7. Gray, Rob, 2002. "The social accounting project and Accounting Organizations and Society Privileging engagement, imaginings, new accountings and pragmatism over critique?," Accounting, Organizations and Society, Elsevier, vol. 27(7), pages 687-708, October.
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    Cited by:

    1. Timothy Rice, Cyril Peter, 2015. "Banking on Corporate Social Responsibility," Journal of Management Sciences, Geist Science, Iqra University, Faculty of Business Administration, vol. 2(2), pages 256-273, October.
    2. Timothy Rice, Cyril Peter, 2015. "Banking on Corporate Social Responsibility," Journal of Management Sciences, Geist Science, Iqra University, Faculty of Business Administration, vol. 2(2), pages 255-272, October.
    3. Baudot, Lisa & Dillard, Jesse & Pencle, Nadra, 2020. "The emergence of benefit corporations: A cautionary tale," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 67.
    4. Muhammad Faisal Majid & Muhammad Meraj & Muhammad Shujaat Mubarik, 2022. "In the Pursuit of Environmental Sustainability: The Role of Environmental Accounting," Sustainability, MDPI, vol. 14(11), pages 1-20, May.

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