“Boats need water and tigers need jungle” - Locally constructed corporate social responsibility in Thailand

Nooch Kuasirikun & Philip Constable

Accounting Auditing and Accountability Journal2025https://doi.org/10.1108/aaaj-06-2023-6526article
AJG 3ABDC A*
Weight
0.46

Abstract

Purpose This paper explores corporate social responsibility (CSR) in Thailand and analyses how CSR practice is informed by local values rather than merely driven by CSR practices designed in developed countries. Design/methodology/approach The analysis is based on a comparative series of interviews of Thai business leaders in 2009–10 and 2019–20 within the conceptual context of Thai CSR discourse/practice, especially Buddhist Economics. Findings This paper argues that CSR practice in Thailand is substantially informed by local socio-economic context, particularly Buddhist Economics, including the concepts of suffering (dukkha) , the Eightfold Path of the Middle Way, and gifting and reciprocal exchange. Research limitations/implications Local contexts are crucial not only for understanding local models of CSR but also for challenging what has been perceived as an imperialistic neo-liberal agenda in western-originating CSR. Practical implications The wider practical implications of this paper are that, like Thailand, CSR practices in other developing economies and emerging markets (DEEMs) may also have their own distinctive ‘local’ origins, contexts and developments which need to be considered. Social implications The social implications of this paper are that local context is determinant in the development of CSR practice, especially in DEEMs. Originality/value This paper contributes to the CSR literature by highlighting the often-marginalised existence of local CSR context and practice in DEEMs and questions CSR based solely on western theorisations.

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https://doi.org/https://doi.org/10.1108/aaaj-06-2023-6526

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@article{nooch2025,
  title        = {{“Boats need water and tigers need jungle” - Locally constructed corporate social responsibility in Thailand}},
  author       = {Nooch Kuasirikun & Philip Constable},
  journal      = {Accounting Auditing and Accountability Journal},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.1108/aaaj-06-2023-6526},
}

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Evidence weight

0.46

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.37 × 0.4 = 0.15
M · momentum0.60 × 0.15 = 0.09
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.