assurance, sustainability reporting, capture, conceptual framework, neo-institutional theory, arena concept,

Environmental decisions made by individuals, civil society, and the state involve questions of economic efficiency, environmental effectiveness, equity, and political legitimacy. These four criteria are constitutive of the economic, social, and environmental dimensions of sustainable development, which has become the dominant rhetorical device of environmental governance. We discuss the tendency for disciplinary research to focus on particular subsets of the four criteria, and argue that such a practice promotes solutions that do not acknowledge the dynamics of scale and the heterogeneity of institutional contexts. We advocate an interdisciplinary framework for the analysis of environmental decisionmaking that seeks to identify legitimate and context-sensitive institutional solutions producing equitable, efficient, and effective outcomes. We demonstrate the usefulness of our approach by using it to examine decisions concerning contested nature conservation and multiple-use commons in the management of Hickling Broad in Norfolk in the United Kingdom. We conclude that interdisciplinary approaches enable the generalisation and transfer of lessons in a way that respects the specifics and context of the issue at hand.

corporate social responsibility, pharmaceutical industry, stakeholders, stakeholder dialogue,

Arguably, the corporate social responsibility (CSR) practices of multinational enterprises (MNEs) are influenced by a wide range of both internal and external factors. Perhaps most critical among the exogenous forces operating on MNEs are those exerted by state and other key institutional actors in host countries. Crucially, academic research conducted to date offers little data about how MNEs use their CSR activities to strategically manage their relationship with those actors in order to gain legitimisation advantages in host countries. This paper addresses that gap by exploring interactions between external institutional pressures and firm-level CSR activities, which take the form of community initiatives, to examine how MNEs develop their legitimacy-seeking policies and practices. In focusing on a developing country, Sri Lanka, this paper provides valuable insights into how MNEs instrumentally utilise community initiatives in a country where relationshipbuilding with governmental and other powerful non-governmental actors can be vitally important for the long-term viability of the business. Drawing on neo-institutional theory and CSR literature, this paper examines and contributes to the embryonic but emerging debate about the instrumental and political implications of CSR. The evidence presented and discussed here reveals the extent to which, and the reasons why, MNEs engage in complex legitimacy-seeking relationships with Sri Lankan host institutions.

As concepts of corporate social responsibility (CSR) continue to evolve, the predicament facing CSR managers when attempting to balance the differing interests of various stakeholders remains a persistent management challenge. A review of the extensive literature in this field reveals that the conceptualisation of corporate approaches to responsible stakeholder management remains underdeveloped. In particular, CSR practices within the specific context of the pharmaceutical industry, a sector which particularly dramatically depicts the stakeholder management dilemmas faced by business managers, has been under-researched. To address this gap, this paper utilises qualitative, exploratory data, obtained via multiple research methods, to investigate the CSR practices of major pharmaceutical companies in the UK and Germany. The data are employed to critically re-examine and revise a previously published explanatory framework which identifies the management steps involved in CSR stakeholder engagement. The resulting revised explanatory framework is the main contribution of this paper. By abstracting those factors which influence CSR practice, it provides an analytical tool which is designed to be of practical use for business decision-makers when managing their stakeholder engagement activities. Given that the research addresses values and ideals and prescribes practical recommendations for practitioners, it is essentially applied and normative in nature. Ultimately, the framework proposes a set of steps for developing CSR strategies which could help CSR professionals to make a 'mindset transition' from a narrower 'traditional' approach to CSR to a more innovative way of thinking.