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Building a Framework of Global Cooperation Beyond the Economic Performance of Companies in Developing Nations

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We examine the emerging generative force in developing SER (social and environmental reporting) that focuses on the economic performance of companies from developing nations. The focus raises our concern because it suggests that the development of SER is for shareholders and other capital suppliers. We observe that the focus is in direct contradiction to the original generative force of SER, i.e. stakeholder interests. This leads to the marginalization of other stakeholder groups' interests. In order to shift the focus of developing nations, cooperation between developing nations and SER standard setters is important because the cooperation is a place for negotiating and transforming conceptions. We adopt the sociological approach to culture because SER in developing nations has significant relations to national conditions. Foucault's history of subjectivity outlines the stages of social actors to give insights into their cultural values, Foucault's technology of the selfwith its care of one-self introduces the concept of social actors liberation from the history of subjectivity and thereby, to elaborate and transform their self-conception in relation to others' conceptions of identity. Laclau's construct of empty signifiers assists to allow communication between social actors as the processes underlying empty signifiers brings together homogeneous and heterogeneous particulars in one palce. Findings from our case study of a historical progression of Indonesia from the third century to the present day suggest the mix of national contexts and universal standards is desirable provided all social actors are willing to communicate and transform their conceptions.
Original languageEnglish
Title of host publicationAnalysis of Social and Environmental Reporting as a Practice of Accountability to Stakeholders
EditorsDewi Fitriasaari
Number of pages40
Place of publicationAarhus
PublisherAarhus School of Business, Aarhus University
Publication year2011
ISBN (print)978-8778825-79-7
Publication statusPublished - 2011
SeriesPHD Thesis

    Research areas

  • CSR communication SER Reporting Culture History

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