Corporate Social Responsibility: Do Companies Have Consciences?

Nieters, Rachel Victoria (2015) Corporate Social Responsibility: Do Companies Have Consciences? Undergraduate thesis, under the direction of Vicki Dickinson from Accountancy, University of Mississippi.

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Abstract

The first part of this thesis is a report that provides information on a wide variety of topics pertaining to Corporate Social Responsibility (CSR), particularly those that would be of interest to the accounting industry. All information in this report was gathered through review of research already done by prominent persons and entities in the CSR field. CSR is a combination of both environmental and social factors. In addition to government initiative support, there are a multitude of inherent benefits of CSR, as well as benefits that can only be gained through good CSR marketing. There are also costs, which can be quite substantial. Companies should decide for themselves whether CSR investment is worth the cost. Apart from some side effects, some of which can be significantly mitigated with targeted effort, CSR can be a good thing for the world overall. CSR is not going away any time soon, and it has provided and will continue to provide opportunities for the accounting industry. Because of this, the accounting industry should continue research into CSR and prepare to take advantage of the opportunities it provides. The second part of this thesis is a summary of all the case studies we did in the fall semester of 2013, when firms visited our class to speak on a variety of topics relating to the accounting industry.

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