Observing Corporate Social Performance Empirically Through the Acceptability Concept: A Global Study

摘要

This paper aims at providing empirical content for the theoretical concept of the 'acceptability of operations' as an indicator of corporate social performance (CSP) through a qualitative field study. The data were gathered at four mills belonging to a Scandinavian-based pulp and paper company located in four countries, China, Finland, Germany and Portugal. An experimental acceptability model was formulated on the basis of summaries for the individual countries. Issues such as importance of the mill for the local economy and environmental impacts were the most important elements of the acceptability concept at the local level, while the reputation of the entire sector was one of the major factors influencing the concept at the national and global levels. In addition, the level of social participation and discussion in society served well to indicate the extent and depth of the acceptability concept in the societies studied. The results suggest that the acceptability of operations is a good indicator of corporate social performance. However, it is recommendable to study further the applicability of the stakeholder approach in this kind of context.