Trends in CSR Practices in Developed and Developing Countries

Nasrullah, Nakib Muhammad; Rahim, Mia Mahmudur

doi:10.1007/978-3-319-02350-2_3

Trends in CSR Practices in Developed and Developing Countries

Nakib Muhammad Nasrullah⁵ &
Mia Mahmudur Rahim⁶

Chapter
First Online: 01 January 2013

2868 Accesses
5 Citations

Part of the book series: CSR, Sustainability, Ethics & Governance ((CSEG))

Abstract

Increasingly, companies around the world are integrating CSR as a business strategy into their policies and practices. There are many factors at play augmenting the increased awareness of CSR. From the absolute business point of view, the need to protect brand image and reputation of business act as a driving force for companies to apply CSR. At the international level, the various NGOs, multi-stakeholder forums, and intergovernmental CSR initiatives through adopting voluntary codes of conduct and other partnership and networking activities appear to be instrumental in establishing and promoting CSR as an integral part of corporate business. At the national level, corporations are adopting CSR as a policy-matter of the business in response to the rising demands of different stakeholders’ interests, competition for access into global markets, and importantly satisfying the social needs.

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Notes

1.
See Council of Bars and Law Societies of Europe, Corporate Social Responsibility andthe Role of the Legal Profession: A Guide for European Lawyers advising on Corporate Social ResponsibilityIssues (Update No. 1, April 2005) http://www.ccbe.org 29 September 2007; see also European Commission, Green Paper: Promoting a European Framework for Corporate Social Responsibility (2001) http://www.europa.eu.int 5 July 2007.
2.
Jonathon Lux, Sune Skadegard Thorsen and Annemarie Meisling, ‘ European Initiatives’ in Ramon Mullerat (ed.) Corporate Social Responsibility: The Corporate Governance of the 21 ^st Century, (2005) 283.
3.
Ibid.
4.
Council of Bars and Law Societies of Europe, above n 1.
5.
European Council Conclusions, Article 39 http://www.europa.eu.int/comm/off/index_en.htm 29 September 2007.
6.
Lux, Thorsen and Meisling, above n 2, 283.
7.
Ibid; see European Commission, Green Paper: Promoting a European Framework for CorporateSocial Responsibility (2001) http://www.europa.eu.int 5 July 2007.
8.
Brian Burkett, John Criage and Matias Link, Corporate ‘Social Responsibility and Codes of Conduct: The Privatisation of International Law’( A Paper presented at Canadian Council on International Law Conference, 15 October 2004) http://www.lexpert.ca/labour/files/CSRpercent20Finalpercent20Paper-CCILPdf 6 October 2008.
9.
Lux, Thorsen and Meisling, above n 2, 283.
10.
Ibid.
11.
Ibid.
12.
European Parliament, Resolution on the Commission Green Paper on Promoting a European Framework for Corporate Social Responsibility (2002) http://www.europarl.europa.eu/ 15 September 2007.
13.
Ibid.
14.
European Parliament resolution of 13 March 2007 on corporate social responsibility: a new partnership (2006/2133(INI) http://www.europarl.europa.eu/sides/getDoc.do?Type=TA&Reference=p6-TA-2007-0062&language=EN 30 September 2007.
15.
Council of the Bars and Law Societies of European Union, above n 1.
16.
Lux, Thorsen, and Meisling, above n 2, 279–292.
17.
Ibid.
18.
Ibid.
19.
Ibid 293.
20.
Francesco Perrini, Stefano Pogutz and Antonio Tencati,’ Developing Corporate Social Responsibility: A European Perspective (1st ed. 2006) 34, 35.
21.
GTZ is a federal corporation founded in 1975 under private law that assumes responsibility for the ecological, social, cultural, and political environment as a responsibility it shares with its partner organisations. Bertelsmann is one of the leading foundations of Germany that is dedicated to serving the common good. It has a CSR project focusing on the contribution a company can make to resolve the societal questions by enhancing awareness for corporate engagement, building up management competency, and initiating new societal partnerships.
22.
Lux, Thorsen, and Meisling, above n 2, 295.
23.
Ibid.
24.
Ibid.
25.
IBLF (formerly Prince of Wales Business Leaders Forum) is working more than 30 countries with a view to promoting responsible business for the benefit of business and society and helping attain social, economic and environmentally sustainable development. BITC is a unique movement of over 800 UK’s largest corporations that are committed to improving their positive impact on society. ETI is a UK-based alliance of companies, trade unions and NGOs whose goal is to promote the use of widely endorsed set of standards in relation to the working conditions in global supply and production chain.
26.
Lux, Thorsen, and Meisling, above n 2, 295.
27.
Perrini, Pogutz and Tencati, above n 20, 35; See Jamie Snider, Ronald Paul Hill, Daine Martin, ‘Corporate Social Responsibility in the 21^st Century: A View from the World Most Successful Firms’ (2003) 48: 3 Journal of Business Ethics 175, 176.
28.
See Karin Buhmann, ‘Corporate Social Responsibility: what role for law? Some aspects of law and CSR’ (2006) 6:2 Corporate Governance 180,189; see also Lux, Thorsen and Meisling, above n 2, 294. For more information, in Belgium the Occupational Pension Law of 13^th March 2003 requires pension fund managers to disclose in their annual reports to what extent they take into account ethical, social and environmental criteria in their investment policies. The UK Pension Disclosure Regulation requires that trustee of occupational pension fund s disclose in the statement of the investment principles, first the extent, to which social., environmental and ethical considerations are taken into account in their investment strategies, secondly, their policy in relation their rights, including voting rights. In Germany, since 2001 certified private and occupational pension schemes are required to report whether they take into account ethical, ecological and social aspects in their investment policies.
29.
ILO eight fundamental conventions include Freedom of Association and Protection of the Right to Organise Convention (87) 1948, Right to Organise and Collective Bargaining Convention (98)1949, Forced Labour Convention (29) 1929, Abolition of Forced Labour Convention (105) 1957, Equal Remuneration Convention (29) 1951, Discrimination (Employment and Occupation) Convention (111)1958, Minimum Age Convention (138) 1973, and Worst Form of Child labour Convention (182) 1999.
30.
Ibid; see also Jorgensen, Tine Herreborg and Holgaard Jette Egelund, ‘Environmental Reporting: Experience from Denmark’ ( Working Paper [6] Department of Development and Planning, Aalborg University, 2004) 6 http://www.plan.aau.dk/tms/publikationer/workingpaper62004.pdf 07 April 2008.
31.
UN Global Compact, News and Events (2008) http://www.unglobalcompact.org/newsevents/news_archives/2008_12_17html 29 May 2009.
32.
Perrini, Pogutz and Tencati, above n 20, 39.
33.
Ariane Antal, Andre Sobczak, ‘Corporate Social Responsibility in France: A Mix of National Traditions and International Influences’ (2007) 46:1 Business & Society 9, 15.
34.
Eva Hoffmann, Environmental Reporting and Sustainable Reporting in Europe: An Overview of Mandatory Reporting Schemes in the Netherlands and France (2003) Intern at IGES Kansai Research Centre http://www.iges.or.jp/en/phase2/be/pdf/report7pdf 07 April 2008.
35.
Alessia Di Pascale, The EU Voluntary Approach to Corporate Social Responsibility in Comparison with Regulatory Initiatives across the World (2007) Fondazinione Eni Enririco Mattei http://www.feem.it/Feem/Pub?Publications/CSRPapers/default.htm 8 April 2008.
36.
Lux, Thorsen, and Meisling, above n 2, 296–297.
37.
Pascale, above n 35.
38.
Bryan Horrigan, ‘21^st Century Corporate Social Responsibility Trends—An Emerging Corporate Body of Law And Regulation on Corporate Responsibility, Governance and Sustainability’ (2007) 4:1 Macquarie University Journal of Business Law 85,104.
39.
Justin Nolan, ‘Corporate responsibility in Australia: rhetoric or reality’ (2007) 12:2 UNSW Research Series 73,84.
40.
Ibid.
41.
Pascale, above n 35.
42.
Dirk Matten, Jeremy Moon, ‘Implicit’ and ‘Explicit’ CSR: A Conceptual Framework for Understanding CSR in Europe’ in A Habish, et al (eds.), CSR Across Europe ( 2004 ) 5; see also Dirk Matten, Jeremy Moon, ‘ Implicit ‘ and ‘Explicit’ CSR: A Conceptual framework for understanding CSR in Europe (2008) 33:2 The Academy of Management Review 404, 405.
43.
Bradly Googins, The Journey towards Corporate Citizenship in the United States (2002) 5:2 Journal of Corporate Citizenship 85, 91.
44.
Roberto Gutierrez and Audra Jones, ‘Effects of Corporate Social Responsibility in Latin American Communities: A Comparison of Experiences (2005) Social Science Research Network http://papers.ssrn.com/ 25 April 2008.
45.
For example, the regulations and legislations are the Community Reinvestment Act in Banking Sectors, for waste control Federal Water Pollution Control Act and the Clean Air Act Amendments of 1977, for the workplace the Occupational Safety and Health Act of 1970, the Equal Employment Opportunity Act of 1972, for consumer protection the Consumer Product Safety, for control over Corruption the Foreign Corrupt practices Act, and the Public Company Accounting Reform and Investor Protection Act.
46.
Gutierrez and Jones, above n 44.
47.
See United States Department of Commerce, US Model Business principles (1995) http://www.state.gov/www/global/human_rigths/business_principles.html 1 October 2007.
48.
United States Government Accountability Office (Report to Congressional requesters), Numerous Federal Activities Complement U.S. Business’s Global Corporate Social Responsibility Efforts (2005) http://www.gao.gov/fraudnet/fraudnet.htm 24 April 2008.
49.
For example, the US Agency for International Development (USAID) provided partnership with one US Company working in post–war Angola to reconstruct the country’s business sector and workforce. Other agencies such as the Overseas Private Investment Corporation mandate CSR by requiring companies to fulfil the CSR related objectives to obtain their services.
50.
Bradly Googins, ‘The Journey towards Corporate Citizenship in the United States: Leader or Laggard?’ (2002) 5: 4 Journal of Corporate Citizenship 85, 92.
51.
Ibid.
52.
Ibid.
53.
Steve Schueth, ‘Socially Responsible Investing in the United States’ (2003) 43:3 Journal of Business Ethics 189,194.
54.
Ibid; the amount of investment increased largely in 1980s to African Black people as millions of people, churches, universities, cities and states underscored this investment strategy to press the white government of South Africa to abstain from racist system of apartheid. SRI investment was involved in the wake of Bhopal, Chernobyl and Exxon Valdez incidents and presently in combating global warming and ozone depletion. By and large, environmental issues have come to the forefront of the companies’ agendas involved in socially responsible investing.
55.
Matton and Moon, above n 42, 5.
56.
Arif Zaman, Made in Japan: Converging Trends in Corporate Responsibility and Corporate Governance’ Report of Research Findings (July 2003) The Royal Institute of International Affairs http://www.riia.org/sustainabledevelopment 3 October 2007.
57.
M. Kawamura, The Evolution of Corporate Social Responsibility in Japan (Part 1)—Parallels with the History of Corporate Reform (2004) NLI Research Institute, Tokyo http://www.nli--research.co.jp 21 December 2008.
58.
Ibid.
59.
Ibid.
60.
For instance, in a branch managers’ conference of the Mitsubishi company in 1920, the founder of the company Yataro Iwasaki said to the managers: If others try to compete with you by unfair means, fight them with fairness. If others try to trick you, face them with honesty. If they try to use nepotism and influence to get the better of you, treat them with kindness and conscientiousness.
61.
James Brumm, ‘The Japanese Perspective’ in Ramon Mullert (ed.) Corporate Social Responsibility: The Corporate Governance of 21 ^st Century (2005) 337, 341.
62.
It is noted that Mitsubishi established a Global Environmental Issues Committee in 1989, and then an environment department in 1990, formulated standards of conduct in 1992, adopted an Environmental Charter in 1996, constituted a Code of Conduct in 2000 and formed a CSR Task Force in 2003. Even in 2000, it reinterpreted its basic three principles. Three principles were reinterpreted thus: ‘Corporate Responsibility to Society’ means ‘ striving to enrich society both materially and spiritually; ‘Integrity and Fairness’ mean maintaining principles of transparency and openness, conducting business with integrity and fairness; ‘International Understanding through Trade’ means the expansion of business, based on an all encompassing global perspective.
63.
Ibid 342.
64.
Ibid.
65.
The principles include provision of socially beneficial goods and services in a safe and responsible manner; promotion of fair, transparent, free competition and sound trade; active and fair disclosure of corporate information; promotion of safe and comfortable workplace; positive involvement in environmental issues; not contacting with organisation involved in violation law and accepted standards of responsible social behaviour; observance of laws and regulations to company’s overseas activities; management’s attention to the voice of stakeholders internally and externally; and management’s investigation into the cause for accident and to prevent recurrence.
66.
Asian Productivity Organisation (APO), Policies to Promote Corporate Social Responsibility (Report of APO Top Management Forum, 2006) http://www.apo-tokyo.org 21 December 2008.
67.
Ibid.
68.
Ibid.
69.
Ibid.
70.
Brumm, above n 61, 45.
71.
Djordjija Petkoski, Corporate Social Responsibility Diamond- Main Elements of CSR (2005) World Bank Institute http://www.worldbank.org/wbi/governance/corporatics.htm 3 October 2007.
72.
The Cuax Principles are the responsibility of business toward stakeholder, the economic and social impact of business, business behaviour beyond the letter of law, respects for rules, support for multilateral trade, respect for the environment; and avoidance of illicit operations; see The Caux Round Table: Principles for Business (1994). http://institutte.jesdialogue.org/fileadmin/bizcourse/Caux.pdf 22 December 2008.
73.
See Asian Productivity Organisation, above n 66.
74.
Kanji Tanimoto & Kenji Suzuki, ‘Corporate Social Responsibility in Japan: Analyzing the Participating Companies in Global Reporting Initiative’ (Working Paper 208, European Institute of Japanese Studies, March 2005) 4.
75.
KPMG International Survey of Corporate Responsibility Reporting (2005) University Van Amsterdam http://www.kpmg.com 3 October 2007.
76.
Ibid.
77.
KPMG International, KPMG International Survey of Corporate Responsibility Reporting 2008 http://us.kpmg.com/RutUS_pwd/Documents/8/Corporate_sustainability=Report_US_Final.pdf 29 May 2009.
78.
Michael Hopekins, Corporate Social Responsibility and International Development: Is Business the Solution? (1^st ed, 2007) 174.
79.
Ibid.
80.
Ibid.
81.
Ibid.
82.
AME Info-the ultimate Middle East business resource, CSR at Cisco targets human capital (2006) http://www.ameinfo.com/85370.html 5 October 2007.
83.
Zakat is an Arabic word literally meaning purification and growth. As an Islamic principle Zakat is the amount of money that every adult, mentally stable Muslim person, male and female has to pay to support specific categories of people, particularly the poor and needy person. It is an obligatory act for every financially able person on the basis of his or her property and wealth at the end of the year calculated barring the essentials. The objective of Zakat in Islam is to provide assistance for the economic wellbeing of the poor and needy Muslims; See for details http://www.islamicity.com/mosque/Zakat 09 December 2008.
84.
Ibid.
85.
AME Info-the ultimate Middle East business resource, ‘The Kingdom of Saudi Arabia will host the first Corporate Social Responsibility Forum in the capital city of Riyadh next May’ (Press Release of the Conference, May 8 2006 ) http://www.ameinfo.com/85370.html 6 October 2007. In the first Corporate Social Responsibility Forum Conference held in Riyadh, the Conference Chairman Hisam Nazar said that the support of United Nation Development Programme (UNDP) represents a valuable strategic endorsement that solidifies the forums’ objective of increasing awareness and understanding the responsibility every organisation has to society it operates in.
86.
This report is solely based on the Middle East, where some North African countries. From Middle East the report includes Egypt, Jordan, Lebanon, United Arab Emirates.
87.
Ararat Melsa, Corporate Social Responsibility: Across Middle East and North Africa (Draft -1^st April 2006) Sabanchi University, Corporate Governance Forum http://www.subancuniv.edu 6 October 2007.
88.
Ibid.
89.
Ibid.
90.
Sadaka literally means alms or charity given to the poor and paupers. It is used to denote Zakat as clarified in above n. 83. See for example, The Holy Quran 9: 60.
91.
Tareq Emtairah, Al Ashaikh and Al-Badr Abdulmohsen, Saudi Companies & Social Responsibility: Challenges and ways forward,’ A Study by Tamkeen Development and management Consulting, Saudi Arabia (February 2007) The International Institute for Industrial Environmental Economics, Sweden http://www.socialfunds.com/news/release.cgi?sfArticled=7959 7 October 2007.
92.
Ibid.
93.
Khalil Gebera, Corporate Social Responsibility in Lebanon (2005) Lebanese Transparency Association http://www.transparency-lebanon.org 6 October 2007.
94.
Emtairah, Al Ashaikh and Abdulmohsen, above n 91.
95.
Ibid.
96.
Ibid.
97.
Hopkins, above n 78, 175.
98.
Paul Alexander Haslam, The Corporate Social Responsibility System in Latin America and the Caribbean, Policy Paper (March 2004), Canadian Foundation for the Americas http://www.focal.ca 7 October 2007.
99.
Ibid.
100.
Ibid.
101.
Ibid.
102.
Ibid.
103.
Ibid.
104.
Ibid.
105.
Paul Alexander Halsum, Surplus Values: the Americas at Crossroad in the Corporate Social Responsibility Debate’ Policy Paper (March 2003), Canadian Foundation for Americas http://www.focal.ca 7 October 2007.
106.
Ibid.
107.
Gutierrez and Jones, above n 44.
108.
Ibid.
109.
Halsam, ‘The Corporate Social Responsibility System in Latin America and the Caribbean’ above n 94; see also, Felipe Aguero ‘ The Promotion of Corporate Social Responsibility in Latin America’ in Cynthia Sanborn and Felipe Portocarrero (eds.) Philanthropy and Social Change in Latin America (2005) 103–136.
110.
Ibid.
111.
Ibid.
112.
Ibid.
113.
Ibid.
114.
Tagbo Agbazue is the former Programme Manager, Africa Corporate Sustainable Forum.
115.
Agbazu, Tagbo, The African Connection: Driving responsible growth on the continent, Feature Article (2005) Africa Corporate Sustainability Forumhttp://www.aiccafrica.org/africapercent20corporatepercent20sustainabilitypercent20forum1htm 7 October 2007.
116.
Philip H. Rudloph ‘The Global Sullivan Principles of Corporate Social Responsibility’ in Ramon Mullert (ed.) Corporate Social Responsibility: The Corporate Governance of the 21 ^st Century (2005) 221.
117.
Mzamop Mangaliso, ‘South Africa: Social Responsibility and Sullivan Principles’ (Nov. 1997) 28:2 Journal of Black Studies 219, 228.
118.
See Rudloph, above n 116, 221.
119.
Ibid 222.
120.
Ibid.
121.
David F. Murphy, African Enterprises and The Global Compact: Adding Value through Human Relationship (2001) New Academy of Business in association with the African Institute of Corporate Citizenship http://www.unglobalcompact.org/NewsAndEvents?articles_and_papers/african_enterprises_and_gc_html 8 October 2007; See David F. Murphy, Towards Global Compact Agenda for African Enterprises (2002) United Nations Global Compact http://www.unglobalcompact.org 8 October 2007.
122.
Ibid.
123.
Ibid.
124.
Ibid.
125.
Ibid.
126.
Ibid.
127.
Ibid.
128.
Ibid.
129.
Dara O’ Rourke, Opportunities and Obstacles for Corporate Social Responsibility Reporting in Developing Countries (2004) World Bank Group http://www.ifc.org/ifcext/economics.nsf/Content/CSR_Research 25 May 2009.
130.
Wayne Visser, ‘Corporate Citizenship in South Africa: A Review of Progress since Democracy’ (Summer 2005) 18: 4 Journal of Corporate Citizenship29, 35.
It is noted in African companies environmental reporting (in annual financial reports) scaled from 48 % in 1998 to 68 % in 2005, health and safety issues from 52 % in 2001 to 81 % in 2003, sustainability issues from 57 to 85 %.
131.
Ibid 36.
132.
Melsa, above n 87.
133.
Ibid.
134.
Ibid.
135.
Ibid.
136.
African Institute of Corporate Citizenship (AICC) http://www.aiccafrica.org/Frameset/Mainframe.htm 9 October 2007. The Africa Corporate Sustainability Forum is a multi-stakeholder platform providing an opportunity for business to discuss and action corporate sustainability policy and practice in Africa. The Centre for Sustainable Investing aims to drive sustainability, corporate governance, value propositions and innovations in the African financial sectors. Report COM provides a platform for research, engagement and knowledge exchange on sustainability reporting, accountability and assurance.
137.
Reinier Lock, ‘Africa’s Unique Challenge: Linking Economic Growth, Infrastructure Reforms and Corporate Responsibilities’ in Rammon Mullerat (ed.) Corporate Social Responsibility: The Corporate Governance of the 21 ^st Century ( 1^st 2005), 321–329.
138.
Mumo Kivuiti Ulfadhili Trust (kenya), Kavwanaga Yambayamba The partnership Forum (Zambia) and Tom Fox IIED (UK), ‘How can Corporate Social Responsibility Deliver in Africa? Insights from Keneya and Zambia’ (A Report published by the International Institute for Environment and Development Number 3, July 2005) http://www.iied.org/cred 9 October 2007.
139.
Joaquin L. Gonzalez, ‘Is There Room for Social Responsibility in Asia’s Business and Economic Turn Around?’ ( August 2005) V: 2 Asia Pacific Perspectives (An Electronic Journal) 1. http://www.pacificrim.usfca.edu/research/perspectives 11 October 2007.
140.
Ibid.
141.
Wendy Chapple and Jeremy Moon, ‘Corporate Social Responsibility in Asia: A Seven–Country Study of CSR Web.Site Reporting Re (2005) 44: 2 Business Society, 415,420.
142.
Hopekins, above n 78, 175.
143.
Ibid.
144.
Ibid.
145.
Ibid.
146.
Chapple and Moon, above n 141, 418.
147.
Richard Welford, ‘Corporate Social Responsibility in Europe, North America and Asia: 2004 Survey Results’ (Spring 2005) 1: 17 Journal of Corporate Citizenship 33, 40.
148.
Ibid.
149.
Ibid.
150.
Shizuo Fudaka, ‘Corporate Social Responsibility in Asia: Bridging the Gap between Expectation and Practice’ A Report from the Leader of the CBCC Dialogue Delegation on CSR to Southeast Asia, (2005) < http://www.keidanren.or.jp/cbcc/english/report/200509observations.pdf 11 October 2007.
151.
Ibid.
152.
Gonzalez, above n 139.
153.
Ibid.
154.
The article 74 of new Company law of Indonesia reads:
- A limited liability company is obliged to conduct corporate social and environmental responsibility;
- Corporate social and environmental responsibility is an obligation for limited liability company which is budgeted and calculated as cost or expense for limited liability company;
- A limited liability company that does not carry out the said obligation shall be sanctioned according to regulation.
155.
For example, China, Malaysia, Thailand, Singapore, India, Bangladesh.
156.
Wolfgang Frank, Partnership for Successful CSR Activities in Thailand: The Nike Village Development Project (2004) Population and Community Development Association (PDA) http://www.pda.or.th/eng/csr.asp 26 April 2008.
157.
GTZ, The CSR Navigator: Public Policies in Africa, the Americas, Asia and Europe (2006) http://www.gtz.de/csr 26 October 2008.
158.
See Stephen Frost PhD, Comparative Overview of CSR in Asia: Issues and Challenges (2008) CSR Asia, Hong Kong http://www.csr-asia.com 26 April 2008.
159.
Frank, above n 156.
160.
GTZ, above n 157.
161.
Ibid.
162.
Mahila Shahjahan and Muhammad Ryhan Sharif (eds.) Missing Links: Corporate Social Responsibility and Basic Education (2006) 58.
163.
Ibid.
164.
Jacylyn Y. J. SHI, ‘Corporate Social Responsibility for Developing –Country Enterprises—Lost Warin Pertaining Global Competitiveness’ (Paper presented at the CCA’s Second International Conference ‘Globalisation and the Good Corporation’ June 26–28, 2007) 1, 11.
165.
Different authors of CSR have classified the division between developed and developing countries as Southern and Northern countries such as Jacylyn Y. J. Shai, Simon Zadek’s work referred in chapter two at foot note 39, and Michael E. Nielsen’s work referred in chapter two at footnote 9.
166.
Hong Kong and Singapore were placed in the top 20 of Responsible Competitiveness Index 2007 from British non-profit, Accountability, and Brazilian Business School, Fundacao Dom Cabral.
167.
See Chapple and Moon, above n 141, 415–420.

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Faculty of Law, University of Dhaka, Eastwood, New South Wales, Australia
Nakib Muhammad Nasrullah
School of Accountancy, Queensland University of Technology, Brisbane, Queensland, Australia
Mia Mahmudur Rahim

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Nasrullah, N.M., Rahim, M.M. (2014). Trends in CSR Practices in Developed and Developing Countries. In: CSR in Private Enterprises in Developing Countries. CSR, Sustainability, Ethics & Governance. Springer, Cham. https://doi.org/10.1007/978-3-319-02350-2_3

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