Forthcoming articles


International Journal of Sustainable Strategic Management


These articles have been peer-reviewed and accepted for publication in IJSSM, but are pending final changes, are not yet published and may not appear here in their final order of publication until they are assigned to issues. Therefore, the content conforms to our standards but the presentation (e.g. typesetting and proof-reading) is not necessarily up to the Inderscience standard. Additionally, titles, authors, abstracts and keywords may change before publication. Articles will not be published until the final proofs are validated by their authors.


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International Journal of Sustainable Strategic Management (2 papers in press)


Regular Issues


    by Oscar Alberto Vargas Moreno, Thomas Swarr 
    Abstract: In Bogot
    Keywords: Corporate sustainability; strategic management; competitive context; implementation; sustainability drivers; sustainability reporting.

  • Cross-country comparison of CSR reporting practices evidenced from institutional theory in India and China   Order a copy of this article
    by Aparna Bhatia, Binny Makkar 
    Abstract: The present paper explores the differences in the extent of corporate social responsibility reporting practices in India and China on the basis of institutional theory as affected by the national business system (NBS). Content analysis is used as a tool for data collection from the annual reports and websites of companies. A self-constructed index containing 31 items under five heads is framed after reviewing the literature available and current reporting practices of the two countries. Descriptives are used to calculate company wise and item wise scores. The differences in the mean scores of Indian and Chinese companies are examined using independent sample t-test. The results reveal that the extent of CSR disclosure of Indian companies is significantly higher in contrast to that of Chinese companies. India takes lead in CSR disclosure for all other categories except for human resources. The study strongly implicates the Chinese government for focusing more on strengthening the enforcement of laws and improve the governance environment.
    Keywords: corporate social responsibility; content analysis; India; China; national business system; NBS.