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Article
CSR, Human Rights Abuse and Sustainability Report Accountability
International Journal of Law and Management (2014)
  • Emeseh Engobo
  • Ondotimi Songi
Abstract
CSR within a purely voluntary context has so far not made meaningful contributions to the problem of corporate environmental and human rights abuses in Africa. The paper using an interdisciplinary approach adopts the stakeholder and legitimacy theories and information regulation as its framework of analysis to improve the effectiveness of CSR in the continent by making companies accountable for the veracity of statements they have voluntarily put out in the public domain. Following a discourse on the developments in and limitations of sustainability, the paper constructs an argument in line with these management and legal theories how these reports can still be utilised to make meaningful contribution towards strengthening CSR through accountability for false and misleading statements. The paper finds that corporations have a stake in information in sustainability reports with regard to their corporate image and reputation. Therefore, under the appropriate framework, utilising corporate accountability for false and misleading statements by companies has promise for making CSR more effective. A significant contribution of this research is its pragmatic approach which goes beyond calling for legal platform for CSR by recommending a model for accountability within the existing voluntary CSR framework.
Keywords
  • Africa; Legitimacy theory; Corporate social responsibility; Sustainability reporting; Stakeholder theory; Corporate human rights abuse; Environmental rights; Extractive industries; Informational regulation; Corporate accountability.
Publication Date
2014
DOI
https://doi.org/10.1108/IJLMA-01-2013-0001
Citation Information
Emeseh Engobo and Ondotimi Songi. "CSR, Human Rights Abuse and Sustainability Report Accountability" International Journal of Law and Management Vol. 56 Iss. 2 (2014) p. 136 - 151 ISSN: 1754-243X
Available at: http://works.bepress.com/ondotimisongi/12/