The development of mining industry in Mongolia characterized by high input, energy consumption, and pollution has done so much harm to the environment that environmental stress in Mongolia has raised to the extent that it aff ects the country’s economic and social sustainability. The aims of the paper are to highlight in short the importance of the corporate social responsibility practices in terms of environmental activities in Mongolia, and to analyze the results of a research regarding MBA students’ perception on environmental activities of Mongolian companies. By using primary data obtained from a survey based on a questionnaire, this research analyzes the corporate social responsibility activities of Mongolian companies with respect to following fi ve areas: environmental policies and plan considerations, top management support to the environmental concerns, environmental control and organizing specifi cs, barriers to the implementation of environmental activities and stakeholders involvement and future trends.
corporate social responsibility, environmental disclosures, environmental management practices.
INTRODUCTION
CSR is defined as business engaging in voluntary social and environmental endeavors that exceed the existing legal requirements (Mc Williams, Siegel & Wright, 2006; Van Marrewijk, 2003). These endeavors include charity/philanthropy, environmental activism or any organizational activity related to the uplifting of social or environmental conditions. CSR is a broad concept which basically asks: What is the role of business in society? How do organizations fulfill their responsibilities to their employees and society? And how/why business publicly discloses CSR information? (Carroll 2008; Grane, MC Willams, Matten, Moon, &Siegal, 2008; Handy 2002). But the researchers still do not share a common definition or core of set principles for CSR (Aaronson 2003, Carroll 1999; Dahlsrud 2008), because of its vagueness and subjectivity (Grane et al., 2008). With global changes in the way the role of business is perceived, CSR has evolved to become an international idea (Hamann, 2003) and include both environmental and non-environmental issues (e.g. human rights (Welford, 2002)). In addition to social justice and community welfare (Crowther, 2004), today’s businesses are expected to contribute to the protection of the natural environment.As environmental sustainability became an important concern for organizations and environmental disclosure became a stakeholder requirement, organizations tried to institutionalize environmental concerns through policies, procedures, and systems (Jones et al., 1998; Russo and Fouts, 1997).
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