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.

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