1;Foreword;6 2;Preface;8 3;Acknowledgements;10 4;Contents;12 5;Contributors;15 6;Professionals Perspectives of CSR: An Introduction;17 6.1;References;24 7;Part I Business and Management;25 7.1;1 Corporate Responsibility, Accounting and Accountants;26 7.1.1;1.1 Introduction;26 7.1.2;1.2 Social and Environmental Accounting;27 7.1.3;1.3 Theoretical Research on Accounting and CSR;30 7.1.3.1;1.3.1 Motivation to Account for Responsibility;30 7.1.3.2;1.3.2 Forcing or Influencing Responsibility;32 7.1.4;1.4 The Accounting Profession and CSR;33 7.1.4.1;1.4.1 Accounting Standards and Frameworks;34 7.1.4.2;1.4.2 Country Specific Initiatives;35 7.1.4.3;1.4.3 Practitioner Response to CSR;37 7.1.4.4;1.4.4 Assurance Practices;39 7.1.5;1.5 Industry Specific Involvement;40 7.1.6;1.6 Non Accountant Involvement in Accounting;41 7.1.7;1.7 Conclusion;42 7.1.8;References;43 7.2;2 Perspectives of Lawyers in Practice on CSR;48 7.2.1;2.1 Introduction;48 7.2.2;2.2 Background;49 7.2.3;2.3 What has the Law to do with CSR?;49 7.2.4;2.4 International and Governmental Developments in the Field of CSR;50 7.2.5;2.5 CSR Obligations and Day to Day Business;52 7.2.5.1;2.5.1 Climate Change Issues;53 7.2.6;2.6 Compliance with Environmental Laws;53 7.2.7;2.7 International Law of Human Rights;54 7.2.7.1;2.7.1 The Right to Freedom from Discrimination;54 7.2.7.2;2.7.2 The Prohibition of Slavery and Forced Child Labour;54 7.2.7.3;2.7.3 The Right to Work;55 7.2.7.4;2.7.4 Peaceful Assembly and Participation in Political Life;55 7.2.8;2.8 Lawyers and CSR;55 7.2.8.1;2.8.1 In-House Lawyers;56 7.2.8.2;2.8.2 A Wider Role for In-House Lawyers;57 7.2.8.3;2.8.3 Independent Law Firms;57 7.2.8.4;2.8.4 Rankings of Major Law Firms and CSR;58 7.2.8.5;2.8.5 Regional Survey;59 7.2.9;2.9 Voluntary or Compulsory?;60 7.2.10;2.10 Conclusions;61 7.2.11;References;62 7.3;3 Corporate Social Responsibility from the Perspective of Corporate Secretaries;63 7.3.1;3.1 Introduction;64 7.3.2;3.2 Literature Review;65 7.3.3;3.3 Companies Act and the Secretary;67 7.3.3.1;3.3.1 Some Standard Duties of a Corporate Secretary Required by the CA 2006;68 7.3.3.2;3.3.2 Corporate Secretary and Corporations Act (2001) in Australia;68 7.3.4;3.4 CSR and Corporate Governance (CG);69 7.3.4.1;3.4.1 Professional Institutions;69 7.3.4.2;3.4.2 The Theory of Corporate Governance;70 7.3.4.2.1;3.4.2.1 The Profit Centred Model (PCM);72 7.3.4.2.2;3.4.2.2 The Social Responsibility Model (SRM);73 7.3.4.2.3;3.4.2.3 The Corporate Community Model (CCM);74 7.3.4.3;3.4.3 Stock Exchanges and Other Institutions Requiring CSR Reporting;75 7.3.4.4;3.4.4 Combined CODES and the 8th Company Law Directive on Disclosure and Transparency;76 7.3.4.5;3.4.5 The Practice of Governance by its Professionals;76 7.3.5;3.5 A Study on Corporate Secretaries Involvements in CSR in the UK;77 7.3.5.1;3.5.1 Direct Method;77 7.3.5.2;3.5.2 Indirect Method;77 7.3.6;3.6 Findings;78 7.3.7;3.7 Discussion;79 7.3.8;3.8 Conclusion;80 7.3.9;References;81 7.4;4 Mainsteaming Corporate Social Responsibility: A Triadic Challenge from a General Management Perspective;84 7.4.1;4.1 Introduction;84 7.4.2;4.2 Literature Review: Integration of Corporate Social Responsibility;86 7.4.3;4.3 A Framework for Mainstreaming Corporate Social Responsibility;88 7.4.4;4.4 The Action Challenge: Engagement of Stakeholders Through Interactive Processes;88 7.4.4.1;4.4.1 Stakeholder Identification and Stakeholder Claims;89 7.4.4.2;4.4.2 Stakeholder Engagement Through Dialogue and Trust-Based Collaborative Processes;92 7.4.5;4.5 The Activation Challenge: Development of Corporate Social Responsibility Skills and Competencies;94 7.4.5.1;4.5.1 General Business and Management Skills;95 7.4.5.2;4.5.2 People-Related Skills;97 7.4.5.3;4.5.3 Technical and Corporate Social Responsibility-Specific Skills;98 7.4.6;4.6 The Aspiration Challenge: Establishment of Effective Corporate Social Responsibility Leadership and Sound Corporate Governance;99 7.4.6.1;4.6.1 Corporate Governance as a Critical Factor f