Purpose: The aim of the paper is to identify and categorize disclosures from the Global Reporting Initiative Sustainability Reporting Standards (GRI Standards) that have direct or indirect influence on health of external or internal stakeholders. Methodology: GRI core and comprehensive disclosures (as part of universal standards and topic-specific standards related to economic, environmental and social topics) that can be used by businesses for CSR reporting were grouped as to have direct or indirect influence on external and internal stakeholders’ health. Findings: The study proposes a systematic way of conceiving GRI standards in terms of direct or indirect influence on the health and well-being of internal and external stakeholders. Originality/Value: This is the first study that provides a classification of core and comprehensive GRI disclosures that have direct or indirect influence on the health of external or internal stakeholders. This classification will allow businesses to easily report those CSR activities that might be of importance to stakeholders’ health promotion.
During the last few years, there has been a growing concern for environmental justice within international social work. This article connects to such concerns and aims to present and discuss environmental injustices faced by local communities in Mauritius, Peru and Sweden. Primary data were collected through face-to-face semi-structured interviews with a total of 25 key representatives of local communities in the three countries. Secondary materials were combined with the primary data in ATLAS-ti v.8.3 for a deductive critical discourse analysis. The findings describe the substantive, distributive and procedural environmental injustices faced by local communities in the three case studies. The article then considers the implications of the findings for international social work interventions in promoting environmental justice. The article concludes on the need for international social workers to continue their efforts and practices towards achieving environmental justice for all, in promoting global sustainable development.
This article presents a case study of corporate social responsibility (CSR) in coastal areas of Mauritius where company CSR work has brought new ways of engaging with communities. The study examines in what ways companies are involved in ecosocial work and what the challenges and possibilities are from an environmental justice perspective. Based on interviews with representatives of companies and other organizations involved with CSR the study shows that CSR involvement in ecosocial work may bring possibilities for advancing environmental justice for local communities as it can enhance resources and capacity building, as well as bring actors together and play a role in advocacy and empowerment work. Challenges include that companies may have difficulties in contributing to greater justice in terms of community involvement. Moreover, inequalities and substantial environmental justice issues, such as access to land and safe housing, are difficult to fully address through a CSR framework.
The concept of corporate social responsibility (CSR) used to be seen as a social obligation of businesses to make decisions and take responsible action in accordance with the goals and values of the society. The concept is today understood as the continuing commitment by businesses to behave ethically and contribute to economic development while improving the quality of life of the workforce and their families as well as the local community and society at large. This study aimed to apply Chowdhury and co-authors’ framework to the Unilever Global Reporting Initiative (GRI) Content Index 2020 to explore the feasibility of the framework as well as identify potential challenges related to its use in the field of public health. Findings show that the framework is suitable for analysing CSR reporting on activities aimed to promote internal and external stakeholders’ health and wellbeing from a public health perspective. A greater number of GRI disclosures reported by Unilever related to external stakeholders’ health and wellbeing than to activities impacting internal stakeholders. Further research should aim at testing the framework in other types of business organizations across other types of industries.
This article examines how companies use discourse in corporate social responsibility (CSR) self-reporting to construct their engagement in social issues. Discourse is examined through the lens of "interpretative repertoires" used in the reporting, which appear as clusters of terms that are used to construct versions of reality and thus are constitutive of CSR. Using an innovative perspective that combines discursive institutionalism with Foucault's notions of knowledge, power and discourse, the article examines how interpretative repertoires are used in selfreporting and how this has social consequences. The contribution of this article to CSR research is both theoretical and empirical. Beginning with the assumption that context is an important aspect of how discourse is constructed, the empirical material includes company self-reporting from two emerging economy contexts (South Africa and Mauritius) and two advanced welfare states (Sweden and the UK). The analysis reveals the ways in which interpretative repertoires reflect how the versions of CSR are anchored in institutional contexts. How these repertoires are constructed also reveals how companies exercise power by constructing the conditions, and setting the boundaries, for company engagement in social issues.
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