CORPORATE SOCIAL RESPONSIBILITY, MULTINATIONAL COMPANIES AND ECONOMIC GLOBALIZATION

Abstract

This paper presents theoretical reflections whose purpose is to discuss the performance of Multinational Enterprises (MNEs) and the fact that the impacts of their activities are the result of their management, despite their focus on Corporate Social Responsibility (CSR). For this purpose, we reviewed some of the main CSR concepts and reference documents to identify in which way this type of organization could be contributing to global inequality. Additionally, we describe the characteristics of the general orientation of CSR in these companies. The main results indicate that when moving to less developed countries, MNEs take advantage of the existing unequal conditions of income and precariousness of labor and environmental rules. The construction of a favorable image through CSR contributes to MNEs success, but at the cost of a complex and intense process of concentration of wealth and deepening of social inequality and poverty.

Author Biographies

Selma Alves Dios, Universidad Federal Fluminense (UFF)

Doctora en Contabilidad y Finanzas por la Universidad de Zaragoza, UNIZAR (España).

Profesor Asociado en el Programa de Postgrado en Administración de la Facultad de Administración y Contabilidad de la Universidad Federal Fluminense (PPGAd-UFF).

José Paulo Cosenza, Universidad Federal Fluminense (UFF)

Doctor en Contabilidad y Finanzas por la Universidad de Zaragoza, UNIZAR (España)

Profesor Catedrático en el Programa de Postgrado en Administración de la Facultad de Administración y Contabilidad de la Universidad Federal Fluminense (PPGAd-UFF)

References

Antunes, J.E. (2013), "A responsabilidade no seio das empresas multinacionais". In: Conselho da Justiça Federal. Anais I Jornada de Direito Comercial. Available at: http://www.cjf.jus.br/cjf/CEJ-Coedi/jornadas-cej/Jornada%20de%20Direito%20Civil% 201.pdf/view (accessed 22 July 2017).

Banerjee, S.B. (2014), "A critical perspective on corporate social responsibility: towards a global governance framework", Critical Perspectives on International Business, Vol. 10 Issue: 1/2, pp.84-95. DOI: https://doi.org/10.1108/cpoib-06-2013-0021.

Bardin, L. (2016), Análise de conteúdo. Lisboa: Edições 70.

Becker-Ritterspach, F., Lange, K. and Becker-Ritterspach, J. (2017), "Divergent patterns in institutional entrepreneurship of MNCs in emerging economies", Critical Perspectives on International Business, Vol. 13 Issue: 3, pp.186-203. DOI: 10.1108/cpoib-06-2016-0024.

Cano, E. (2007), "La extensión de la precariedad laboral como norma social". Sociedad y Utopía. Revista de Ciencias Sociales, N. 29. Abril. Available at: http://www.sociedadyutopia.es/images/revistas/29/29.pdf (accessed 22 July 2018).

Concialdi, P. (2001), "Bas salaires et "travailleurs pauvres". Les cahiers français, N° 304, Paris.

Cosenza, J. P.; Ribeiro, C. de M. de A.; Levy, A.; & Dios, S. A. (2018). CSR Sensemaking on the collapse of the Samarco’s tailings dam. Revista de Contabilidade e Organizações, 12:e151356. DOI: http://dx.doi.org/10.11606/issn.1982-6486.rco.2018.151356

Davies, J.B.; Sandström S.,Shorrocks, A. and Wolff, E.N. (2008), The Level and Distribution of Global Household Wealth. Instituto Mundial de Investigaciones de Economía del Desarrollo (WIDER), Universidad de las Naciones Unidas. April.

Dios, S.A. (2016), Implicación de las empresas multinacionales en la desigualdad global, ineficacias de la Responsabilidad Social Corporativa y el papel de la contabilidad. PhD Tesis. Universidad de Zaragoza, España.

ECLAC. (2016), Social Panorama of Latin America 2015. Santiago: Economic Commission for Latin America and the Caribbean. Available at: http://repositorio.cepal.org/bitstream/handle/11362/39964/5/S1600174_en.pdf (accessed 14 September 2017).

Eisenhardt, K.M. (1989), "Building Theories from Case Study Research". The Academy of Management Review, Vol. 14, No. 4, 532-550. DOI: http://www.jstor.org/stable/258557.

Eisenhardt, K.M., & Graebner, M.E. (2007), "Theory building from cases: Opportunities and challenges". Academy of Management Journal, Vol. 50, No. 1, 25-32. DOI: https://doi.org/10.5465/amj.2007.24160888.

EU. (2011), A renewed EU strategy 2011-14 for Corporate Social Responsibility. Comunication from the Commission to the European Parliament, the Council, the European Economic and Social Committee and the Committee of the Regions. Brussels, 25.10.2011.COM(2011) 681 final. Available at: http://eur-lex.europa.eu/LexUriServ/ LexUriServ.do?uri=COM:2011:0681:FIN:en:PDF (accessed 26 September 2017).

Gitli, E. (1997), La industria de la maquila en Centroamérica. Informe para el Seminario Subregional de Empleadores de Centro América y República Dominicana. San José: CR. OIT; CINTERPEDS.

Gleckman, H. (1995), "Transnational Corporations’ Strategic Responses to Sustainable Development", in Helge Ole Bergesen, Georg Parmann, and Øystein B. Thommessen (eds.), Green Globe Yearbook of International Co -operation on Environment and Development 1995. Oxford: Oxford University Press), pp. 93-106.

Grosse, R. and Behrman, J. (1992), "Theory in International Business". Transnational Corporations, 1 pp. 93-126.

Hardoon, D. (2015), "Riqueza: tenerlo todo y querer más". Informe Temático de Oxfam. Available at https://www.oxfam.org/es/informes/riqueza-tenerlo-todo-y-querer-mas (accessed 03 April 2017).

Hernánez Zubizarreta, J. (2009), "¿Lex Mercatoriao Derechos Humanos? Los sistemas de control de las empresas transnacionales". In HernánezZubizarreta, J. and Ramiro, P. (2009), El negocio de la responsabilidad. Crítica de la Responsabilidad Social Corporativa de las empresas transnacionales. Barcelona: Icaria.

Hernánez Zubizarreta, J. and Ramiro, P. (2009), El negocio de la responsabilidad. Crítica de la Responsabilidad Social Corporativa de las empresas transnacionales. Barcelona: Icaria.

Klein, E. and Tokman, V. (2000), “La estratificación social bajo tensión en la era de la globalización”. Revista de la CEPAL, N. 72. Diciembre.

ILO. (2013), Global Employment Trends 2013: Recovering from a second jobs dip. Geneva: International Labour Organization. Available at http://www.ilo.org/wcmsp5/ groups/public/---dgreports/---dcomm/---publ/documents/publication/wcms_202326.pdf (accessed 3 October 2017).

ILO. (2009), Parar recuperarse de la crisis: Un Pacto Mundial para el Empleo. Geneva: International Labour Organization. Available at http://www.ilo.org/wcmsp5/ groups/public/---ed_norm/---relconf/documents/meetingdocument/wcms_108439.pdf (accessed 7 October 2017).

Jiménez, J.P. [ed] (2015), Desigualdad, concentración del ingreso y tributación sobre las altas rentas en América Latina. Libros de la CEPAL, Nº 134 (LC/G2638-P) Santiago de Chile: Comisión Económica para América Latina y el Caribe.

Milanovic, B. (2013), "Global Income Inequality in Numbers: in History and Now". Global Policy, Vol. 4,Issue 2,pp. 198–208,May.

Neffa, J.C. (1998), Los paradigmas productivos taylorista y fordista y sus crisis. Una contribución a su estudio desde la teoría de la regulación. Buenos Aires: Editorial Lumen.

OCDE. (2013), Líneas Directrices de la OCDE para Empresas Multinacionales, OECD Publishing.

Omoteso, K. and Yusuf, H. (2017), "Accountability of transnational corporations in the developing world: The case for an enforceable international mechanism", Critical Perspectives on International Business, Vol. 13 Issue: 1, pp. 54-71. DOI: 10.1108/cpoib-08-2014-0040.

Ortiz, I. and Cummins (2012), "Desigualdad global: la distribución del ingreso en 141 países". Documento de Trabajo Sobre Política Económica Y Social”. UNICEF. Available at: http://www.unicef.org/socialpolicy (accessed July 22, 2017).

Oxfam. (2015), "An economy for the 1%: How privilege and power in the economy drive extreme inequality and how this can be stopped". Oxfam International Available: https://www.oxfam.org/ sites/www.oxfam.org/files/file_attachments/bp210-economy-one-percent-tax-havens-180116-en_0.pdf (accessed June 12, 2017).

Piketty, T. (2014), Capital in the Twenty-First Century, Harvard University Press: Cambridge, MA.

UNDP. (2014), 2014 Human Development Report 2014: Sustaining Human Progress: Reducing Vulnerabilities and Building Resilience. Washington DC: United Nations Development Programme. Available at http://hdr.undp.org/sites/default/files/hdr14-report-en-1.pdf (accessed 20 May 2017).

Roberts, J. and Dörrenbächer, C. (2016), "Renewing the call for critical perspectives on international business: Towards a second decade of challenging the orthodox", Critical Perspectives on International Business, Vol. 8 No. 1, pp. 4-13. DOI: https://doi.org/10.1108/cpoib-12-2015-0057.

Ruesga, S.M. and Bichara, J.S. (2008), Deslocalización industrial en la globalización: el caso de España. Economía UNAM, Vol. 5 No. 13.

Santos, T.S (2001), "Globalização e Exclusão: a Dialética da mundialização do capital social". Sociologias [online], No. 6, pp. 170-198.

Siscú, J., De Paula, L.F. and Michel, R. (2005), "Por que um Novo-Desenvolvimentismo? ". Jornal dos Economistas, No. 186, pp. 3-5, January.

Sklair, L. (1998), Transnational practices and the analysis of the global System. Seminar delivered for the Transnational Communities Programme Seminar Series, 22. Available at http://www.transcomm. ox.ac.uk/working%20papers/sklair.pdf (accessed 8 May 2017).

Sklair, L. (2002), Democracy and the Transnational Capitalist Class. ANNALS, AAPSS, 581, May. Available at http://www.uni-muenster.de/PeaCon/global-texte/r-m/144sklair.pdf (accessed April 19, 2017).

Śliwa, M. (2007), "Globalization, inequalities and the “Polanyi problem", Critical Perspectives on International Business, Vol. 3 Issue: 2, pp. 111-135. DOI: https://doi.org/10.1108/17422040710744935.

Srikantia, J. (2016), "The structural violence of globalization", Critical Perspectives on International Business, Vol. 12 Issue: 3, pp. 222-258. DOI: https://doi.org/10.1108/cpoib-09-2015-0040.

Stiglitz, J. (2006), Como hacer que funcione la globalización. Madrid: Taurus.

Torres López, J. (2009), Economía Política. Madrid: Pirámide.

Tripoli, S. and Bender, K. (2010), Descriptive Studies. In: Thyer, B. (Org.). The handbook of social work research methods. 2 ed. California: Sage Publications, Inc.

UN. (2017), "2017 United Nations Global Compact Progress Report: Business Solutions to Sustainable Development". New York: United Nations Global Compact. Available at: https://www.unglobalcompact.org/docs/publications/UN%20Impact%20Brochure_Concept-FINAL.pdf (accessed 14 November 2017).

UN. (2011), "Guiding Principles on Business and Human Rights: Implementing the United Nations ‘Protect, Respect and Remedy’ Framework". New York: United Nations. Available at: http://www.ohchr.org/Documents/Publications/GuidingPrinciplesBusiness HR_EN.pdf (accessed 24 Octuber 2017).

Vitali, S., Glattfelder, J.B. and Battiston, S. (2011), The network of global corporate control. arXiv:1107.5728v2 [q-fin.GN] 19 Sep 2011. Available at: https://arxiv.org/pdf/1107. 5728.pdf (accessed 22 September 2017).

World Bank. (2009), "World development report 2009: reshaping economic geography". World development report. Washington, DC: World Bank Group. Available at: http://documents.worldbank.org/curated/en/730971468139804495/World-development-report-2009-reshaping-economic-geography (accessed 14 May 2017).

World Bank. (2008), World Bank. 2008. The World Bank annual report 2008: year in review. Washington DC: The International Bank for Reconstruction and Development / The World Bank. Available at: http://documents.worldbank.org/curated/en/452391468 323718231 /The-World-Bank-annual-report-2008-year-in-review (accessed 28 September 2017).

WTO. (2013), The GATT Years: From Havana to Marrakesh. World Trade Organization. Available https://www.wto.org/english/thewto_e/whatis_e/tif_e/fact4e.htm (accessed 8 May 2017).

Yin, R.K. (2014), Case study research. Design and methods. 5. ed. Thousand Oaks, California: Sage Publications.

Published
2019-09-15
Section
RESEARCH RESULTS ARTICLES

Most read articles by the same author(s)

Obs.: This plugin requires at least one statistics/report plugin to be enabled. If your statistics plugins provide more than one metric then please also select a main metric on the admin's site settings page and/or on the journal manager's settings pages.