Abstract

CSR originated in western developed countries and is deeply rooted in their corporate culture. It was only in recent years that companies in developing countries realized the important role of CSR in business practice. Now, CSR has become an integral part of corporate development. Through a comparative case study of the CSR activities in Walmart and JD.com, this paper explores the similarities and differences between CSR in developed and developing countries and the reasons for the differences by analyzing the companies’ official websites, annual CSR reports, and sustainability reports. In addition, there is a SWOT analysis of the CSR activities of the two companies, the deficiencies and challenges of CSR activities at the current stage are discussed. The result shows that the similarities and differences of CSR are influenced by the political, economic, social and cultural factors. Developed countries should focus more on specific CSR activities in response to internal and external environment changes to save CSR expenses and improve efficiency for future CSR activities. As for developing countries, governments should play a role in improving the regulatory environment and raising awareness and participation in CSR. The functions of community and media are also significant.

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