Global Corporate Citizenship; from Notions to Practices

Abstract:
This study aimed to clarify the notion of “Global Corporate Citizenship”. Along with the appearance of this notion, There have been different viewpoints about this notion, but there is no consensus on its definition. It seems in such situation, the context of the firms in which they talk about their corporate citizenship and responsibilities is the best source to understand this emerging notion. In this study, sustainability reports of some of 100 best corporate citizens reported at Corporate Responsibility Magazine that have expressed themselves on international area, are discussed. The manner employed to present responsibility reports, has specified the perspective of the firms about corporate citizenship concept and their stand in global markets. Finally it is discussed whether the firms use sustainability and corporate citizenship reports in order to have a sustainable world or in order to gain reputation and profit. If so, is such situation still acceptable way in moving toward sustainability goals?
Language:
Persian
Published:
Journal of accounting and social interests, Volume:7 Issue: 1, 2017
Pages:
17 to 34
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