2. Research Question
How has corporate social reporting evolved in
Mexico from 2000 to 2007?
Do recent adopters of CSR use local or global
norms?
Do earlier adopters of CSR now use local or
global norms?
3. Definitions
Global Norms
Use international reporting standards
Affiliation with international NGOs
Local Norms
Conceptualized CSR mainly by philanthropy
CSR reporting mainly Spanish; half also in English
4. First Generation Companies
[Early Adopters]
Ten companies from an initial sample of 75
were identified from 2000 to 2003 by Paul et
al. (2006)
Stakeholder concept common
Local norms prevalent
CSR reports found in petroleum, cement,
tobacco, and chemical industries
5. Second Generation Companies
[Recent Adopters]
17 companies that demonstrated significant
evidence of CSR on their websites
“Great Places to Work Institute” and “Expansion
Largest Companies” lists
Food & beverage, petroleum, chemicals, and
communications primary sectors represented
7. Variables
Practices
Foundation
CSR Report Availability
Code of Conduct
Primary and Secondary Terms
Stakeholder Model
Sustainability
Corporate Social Responsibility
Citizenship
Human Rights
International Affiliations/Standards
World Business Council for Sustainable Development
Global Compact
Global Reporting Initiative
International Organization for Standardization
8. Results
Primary Term Usage: CSR vs. Sustainability
First Second
Generation Generation
CSR 70% 59%
Sustainability 30% 6%
No Specific Term Used 0% 35%
* First generation n = 10; Second generation n = 17
** A primary term is that term which appears first on a corporate website
when referring to a company's CSR practices
9. Results
Secondary Term Usage by First & Second
Generation Companies
First Second
Generation Generation
Stakeholders 90% Awards 71%
Awards 90% Code of Conduct 41%
Code of Conduct 70% Stakeholders 35%
ISO 70% Citizenship 29%
Sustainability 60% Foundation 29%
Human Rights 60% Global Compact 24%
Global Compact 50% Sustainability 18%
GRI 50% ISO 12%
Foundation 40% Human Rights 12%
WBCSD 40% GRI 0%
Citizenship 30% WBCSD 0%
CSR 20% CSR 0%
* First Generation n = 10 * Second Generation n = 17
** A secondary term appears subsequently on a corporate ** A secondary term appears subsequently on a corporate
website when referring to a company's CSR practices website when referring to a company's CSR practices
10. Results
CSR Report Trends
First Second
CSR Report Generation Generation
CSR Report Available 60% 36%
CSR Report - Annually 10% 18%
CSR Report - Less than Annually 50% 18%
Available in Spanish & English 100% 33%
Available in Spanish Only 0% 67%
11. Conclusion:
First Generation – 5 Years Later
Move from local to global norms, formal
reports
All reports in English and Spanish
Continued use of stakeholder orientation
Increasing use of sustainability
Widespread use of code of conduct
Considerable reference to international
organizations
12. Conclusion: Second Generation
More local (Mexican) orientation
Less use of stakeholder model
Less use of code of conduct
Less reference to international organizations
Less use of formal reports
Only 36% have formal CSR reports
Only 33% available in Spanish and English
13. Summary
First generation moving from local to global
norms
Second generation starting with local norms
No “leapfrogging”, but an evolutionary pattern
CSR growing in Mexican companies
14. Significance of Study?
Two Patterns Observed in Mexico—
Global vs. Local
Local Mexico: Bimbo Bread
Global Mexico
British American Tobacco,
Cemex
Pemex
China
S. Africa
Spain, S. Korea, Brazil
15. Strengths of Global
Enables comparison
Reduces costs
Creates common vocabulary
Builds international network
Could create social movement
16. Strengths of Local
Supports innovation (e.g., BBBEE)
Communicates to national elite
Builds network in country
Elites more interconnected
Soft cues effective
Builds local support group (e.g., TI)
Harder to miscommunicate
17. Going Forward
Growth in CSR and sustainability reporting is
projected to continue
Expansion requires multi-sector support
Business-to-business communication
essential
Government role limited but crucial
NGOs critical in providing direction
Communication networks vary