About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline
LOG IN
LOG IN

42 New Eng. L. Rev. 787 (2007-2008)
Corporate Responsibility Reporting in China, India, Japan, and the West: One Mantra Does Not Fit All

handle is hein.journals/newlr42 and id is 795 raw text is: CORPORATE RESPONSIBILITY REPORTING IN CHINA, INDIA, JAPAN, AND THE WEST: ONE MANTRA DOES NOT FIT ALL* ADAM J. SULKOWSKI,** S.P. PARASHAR,*** AND Lu WEI**** Abstract: Perhaps the most profound and widespread legacy of the Bhopal tragedy has been mandatory disclosure regimes such as the Toxic Release Inventory in the United States and, subsequently, the phenomenon of corporations voluntarily reporting on their environmental, societal, and economic impacts, a practice known as corporate responsibility (CR) reporting. Data is available on Western executives' experiences with CR reporting but is scarce on Chinese and Indian executives' attitudes and experiences. Analysis of cross-cultural differences in perspectives on CR and CR reporting is also scarce. The authors interviewed executives in China, India, and Japan to learn about their motivations for adopting CR reporting, how it was implemented, and the impacts that resulted. The authors' observations could assist managers and attorneys implementing CR reporting; and investors, stakeholders, and scholars with interpreting CR reporting in these countries. There are consistencies in terms of implementation and positive impacts of CR reporting cross-nationally. However, the Eastern respondents did not embrace the typical Western * The research presented in this article was made possible by a Summer Research Fellowship funded by the Charlton College of Business at the University of Massachusetts Dartmouth. A preliminary draft was presented at the United Nations and Academy of Management co-sponsored Business as an Agent of World Benefit Forum (less than 25% acceptance rate). Business as an Agent of World Benefit Forum, http://www. bawbglobalforum.org (last visited May 14, 2008). ** Adam J. Sulkowski is an assistant professor of business law at the University of Massachusetts Dartmouth, Charlton College of Business and a graduate of Boston College Law School. * Dr. S.P. Parashar is director of the Indian Institute of Management in Indore, India. *** Dr. Lu Wei is an associate professor at the University of Science and Technology of China and director of its MBA program in Hefei and Shanghai, China.

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Short-term subscription options include 24 hours, 48 hours, or 1 week to HeinOnline.

Purchase Access

Contact us for annual subscription options:

Contact Us

Already a HeinOnline Subscriber?

Log In

profiles profiles most