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Accepted papers
The Global Economic Ethic Manifesto:
Implementing a Moral Values Foundation in the Multinational Enterprise; Thomas
A. Hemphill & Waheeda Lillevik, USA
Performance of Service Delivery in Mental
Healthcare Systems: a case of State’s Social Responsibility; Kwesi Korsa Aggrey,
UK
The Influence Corporate Social Responsibility, Emotional Intelligence,
Leadership, Job Satisfaction with Good Corporate Governance (The Study Empirical
on Mining Companies in Indonesia); Apollo Daito & Ishak Ramli, Indonesia
Regulation and voluntarism: a case study of
governance in the making; Tamar Barkay, Israel
Cut-throat Competition? Values and Stakeholders
in the Era of Social Responsibility; Paolo D’Anselmi, Italy
Social Responsibility
Strategies and Sociopolitical Legitimacy – The Case of the Map Ta Put Region;
Elin M. Oftedal & Lene Foss, Thailand & Norway
Theorising the CSR-Identity Construct; Olutayo
Otubanjo & Kenneth Amaeshi, Nigeria & UK
Corporate social responsibility: A Capitalist or Socialist Ideology?; Samuel
O. Idowu, UK
The Relationship Between Self-Efficacy and
Entrepreneurial Intention among University Students; Tri Hesti Utaminingtyas &
Suherman, Indonesia
A meta-regulation approach to incorporate
corporate social responsibility (CSR) principles in the business enterprise of
least developed countries; Mia Mahmudur Rahim, Australia
Aligning Green Supply Chain Management with Corporate Social Responsibility: A
Strategic Initiative for Competitive Advantage; Kamal Ghosh Ray, India
Corporate South Africa and Climate Change;
Collins C Ngwakwe, South Africa
CSR in Malaysian Oil and Gas Industries:
PETRONAS; Mustaffa Mohamed Zain, Maliah Sulaiman, Azlan Amran & Tapan Sarkar,
Malaysia
Basic ethical principles for sustainable development in the Global economy;
Jacob Dahl Rendtorff, Denmark
The need for a theoretical
examination of sustainability in economics and business; Jacob Dahl
Rendtorff, Denmark
Embedding Inequity: A Tale of Expropriation; Guler Aras & David Crowther,
Turkey & UK
Corporate Social Responsibility
Decisions, A Dilemma for SME Executives?; Banu Dincer & Caner Dincer, Turkey
Managerial Perception of Corporate Social
Responsibility in Small and Medium-sized Enterprises: Insights from Malaysia;
Mehran Neajti & Azlan Amran, Malaysia
No Accounting for Corporate Social Responsibility; Suan, UK
Risk management and the responsible
corporation; John Boatright, USA
Management accountants role in organizations'
mitigation & adaptation to climate change: studying the Egyptian case; Dina
Fadaly & David Crowther, Syria & UK
Tax incentives role in encouraging companies'
climate change-related activities: case of Egypt; Dina Fadaly & David Crowther,
Syria & UK
The non-sense of organisational morality:
processing corporate volunteering between formal and informal organisational
structures; Gian-Claudio Gentile, Patricia Wolf & Ralf.Wetzel; Switzerland &
Belgium
The responsibilities of
corporation: An analytical appraisal; Abubakar Sadiq Kasum, Olubunmi
Florence Osemene, & Tunde Saka Salam, Nigeria
Assessing the Adequacy of the
Accounting Standards and Laws Regulating Small and Medium Scale Enterprises
Activities in Oyo State, Nigeria; Olubunmi Florence Osemene, Abubakar Sadiq
Kasum & T.O. Asaolu, Nigeria
New Models of Corporate-Community Engagement by Oil Transnationals and the
Challenge of Sustainability in Nigeria’s Delta Region; Kiikpoye K. Aaron,
Nigeria
Corporate Social Responsibility: Dilemma for
U.S. Small Business?; Ashley J. Bennington & George G. Gresham, USA
Community Development Policy Toward Poverty Reduction in Indonesia: Case Study
of Coastal Communities in the southern coast of Java Island; Mukti Fajar,
Indonesia
Ethics and the ‘facebook’ generation student;
Debbie Holley & Murat Gulmez, UK & Turkey
Measuring Brand Social
Responsibility, A New Scale; Banu Dincer & Caner Dincer, Turkey
Determinants of
Web-accessibility of CSR communications by High Impact Companies: Evidence from
Seven Western European Countries; Ismail Adelopo, Ramiro Moure Cea and
Lucely Vargas, UK, Spain & Austria
CSR as value co-creation: A conceptual consumer
approach; Sophie Esmann Andersen & Anne Ellerup Nielsen, Denmark
Women and CSR; Ilke Oruc, Turkey
Ethical Fashion: Is it what it is dressed up to be?; Khosro S Jahdi, Kim
Poldner, Kornelia Koehler, UK
Racing to the Top? Regulatory Competition Among
Firms in Areas of Limited Statehood; Tanja A. Börzel, Adrienne Héritier, Nicole
Kranz & Christian Thauer, Germany
Goodness Comes From Within. Intra-firm
Bargaining, Asset Specificity, and Corporate Social Responsibility; Christian
Thauer, Germany
Corporate Social Responsibility in India – Path
to Social Responsibility and Green Practices; Kshitiz Karjee & Amit Kumar, India
One Swallow; Tibor Machan, USA
Is mandatory CSR an oxymoron? Evidences from
Mauritius; Nicholas Ragodoo, Mauritius
An analysis of the link between social
sustainability and the license to operate in the Mauritian hotel sector;
Nicholas Ragodoo, Mauritius
Applying Practical Corpoate Social
Responsibility Approaches to Business Education at Universities: A Case Study at
Cag University; Serap Cabuk, Dilek Penpece & Murat Gulmez, Turkey
Conformance and Deviance:
Company Responses to Coercive Pressures for Corporate Social Responsibility
(CSR) Reporting; Peter Neergard, Denmark
Entrepreneurship in the Social Sector: A Study
in Indian Context; Mahabir Narwal, India
Gross Tax Revenue and Macroeconomic Factors in
India: An Econometric Analysis; Monica Singhania & Akshay Gupta, India
The love of money, pressure to
perform and unethical marketing behavior in the cosmetic industry in Uganda;
Bruce Mapamizo, Charles Omogor, Joseph Ntayi & Stephen K. Nkundabanyanga, Uganda
Ethical dilemmas of young
economists. Case of Warsaw School of Economics students; Maria Aluchna &
Olga Mikołajczyk, Poland
CSR and NGOs in Developing
Countries: A Case Study of the Firestone Company in Post-Conflict Liberia;
Suzanne Kathleen McCoskey, USA
Legislating Corporate Philanthropy: The New
Corporate Accountability?; Renginee G. Pillay, UK
Exploring business’ and NGOs’ perspectives on
CSR and Sustainable Development in Mauritius; Roshni Deepa Gokulsing, Mauritius
Developing A Framework For Optimal Strategic
Partnership Selection - Burt's Bees Canada As A Focal Firm; Alisha Bhura, Emily
Dandy, Irene Hawkings & Jennifer Mansell, Canada
Sustainability in SMEs; Cristiana Parisi,
Denmark
SME manager perceptions on corporate
responsibility and competitive advantage: Evidence from China and Finland; Li,
N, Toppinen, A. & Lantta, M, Finland
SA8000 and Employee Satisfaction: an Exploratory Study on Chinese Companies in
the Greater Pearl River Delta; Li, N & Toppinen, A, Finland
Becoming an effective global manager; Anand
Kumar, UK
Institutional Pressure, Firm Resources and
Quality Corporate Social Responsibility Reporting; Suaini Othman, Roshayani
Arshad & Faizah Darus, Malaysia
Can you do well with doing good? Triple Bottom
Assumptions and Measurement Problems; Mazen F. Rasheed & Michael von Gagern,
Saudi Arabia
Analysis of the Application of
Social Responsibility by Domestic Businesses in Azebaijan and its Influence on
the Competitiveness of the Country; Asiman Guliyev, Fariz Ahmadov, Serdar
Orhan & Parviz Abbasov, Azerbaijan
One Size Doesn’t Fit All: Motivations and
applications of CSR in different types of companies; Anne K. Roepstorff, Denmark
Exploring sustainability / social
responsibility support efforts of entrepreneurship centers in Croatia; Jelena
Debeljak, Croatia
Business and Human Rights: A study on how
company professionals make sense of human rights; Louise J Obara, UK
An assessment of the existence of socially
responsible business activities among informal entrepreneurs: the case of
Mauritius; Asrani Gopaul, Mauritius
Understanding Employees
Responses to Socially Responsible Business Activities: Ways to Enhance
Employer`s Brand; Georgiana F. Grigore & Alin Stancu, Romania
Integration of CSR Initiatives
into Business Practice in Developing Countries: A Case Study from Romania;
Alin Stancu & Georgiana F. Grigore, Romania
CSR and Entrepreneurship; Stephen Hicks, USA
Sensemaking and the Privileged Identities of
Leadership; Valeria R. Jones, USA
Social responsibility in the
rural businesses of the North West Province of South Africa – coerced or
business-driven?; Solly M Seeletse & Watson M Ladzani; South Africa
Sustainability and CSR views on
Twitter: a pilot study analysis; Lina M Gomez; Spain
Between Complexity and Ethical
Dilemma: Assessing Sustainable Business Practices in the Nigerian Insurance
Industry; Musa Obalola, Kamil Omoteso & Tajudeen Yusuf, Nigeria & UK
CSR in Primary Education for TBL Orientation through NGO Partnership- A Case
Study in Indian Scenario; J.S.N. Nimmu Vasanth, India
A Comparative study of CSR approaches in Public
and Private Sector Organizations in India; Rajesh Kumar Shastri & Anushree
Singh, India
How does Husserl’s transcendental phenomenology
achieve the ideal goal of philosophy, namely self-responsibility within the
life-world (social-world)?; Tang Man To. Hong Kong
Social Entrepreneurship Theory
and Sustainable Development; Raghda El Ebrashi, Egypt
Corporate Risk Management and IFRS: Impact on
Governance and Disclosures of Indian Firms; P.K. Gupta & Monica Singhania, India
Corporate Social Disclosures
in Southeast Asia: A Preliminary Study; Riandy Hermawan, Indonesia
Corporate Governance and
Financial Performance in India: An Empirical Study; Monica Singhania, India
Determinant Factors of
Corporate Social Disclosures in Indonesia; Juniati Gunawan, Indonesia
Sustainable Development and
the MDGs in Turkey Before 5 to 2015; Fulya Akyildiz, Turkey
The Unconventional Pragmatism of State-Business
Arrangements: Diversification of Collective Responsibility of Global
Corporation; Oskar Kayasan, UK
Maintaining Economic Growth by Incorporating
Corporate Social Responsibility (CSR) Activities; Johan A Wirawan, Lawrence Lie,
Eric H Soetrisno & Elvan V Kartono, Indonesia
Fine young criminal’s corporate social
responsibility; Kristijan Krkač & Maja Martinović, Croatia
The Importance of Business Ethics in Corporate
Sustainability; Roshima Said, Leily Adja Radjeman, Sazilah Mohd Saad, Noridah
Ismail & Abd Razak Ahmad, Malaysia
Ethics and Corporate Social Responsibility;
Roshima Said, Leily Adja Radjeman, Sazilah Mohd Saad, Aniza Marzita Ishak & Wan
Nailah Abdullah, Malaysia
A Study of the Semiotic and Narrative Influence
of Spirituality on Corporate Ethical Behaviour Evidences Within Nonsecular
Systems of Governance; Julia Shaw, UK
Perceptions of Chinese Executives of Foreign Multinational Enterprises about
Corporate Social Responsibility Programs in China; Maria Lai-Ling Lam, USA
Corporate Governance at South
African State Owned Enterprises: analysis of printed media and annual reports;
Adele Thomas, South Africa
The corporate social responsibility dilemma in buyer-driven global supply
chains: the potential impact of meta-regulation on the small and medium
enterprises of the least developed countries; Mia Mahmudur Rahim, Australia
Sustaining traditional folk
crafts & heritage products from Deccan Plateau, India, through corporate
initiative- an inside view of Sandur-LAMBANI CSR project; VG Venkatesh,
India
What Corporate Social
Responsibility (CSR) actions do employees expect?; Rodica Milena Zaharia,
Romania
A content analysis of CSR
communication through internet: understanding how companies portray CSR in
corporate websites and social media sites; Lina M. Gomez, Spain
In Whose Interest Should
Directors Act? Corporate Social Responsibility and the Fiduciary Duty; Esheza
Paul-Itua, Ireland
Regulating Corporations in a Complex World:
Collaborative Learning Loops; Michael Cody, Canada
Workshop: Interdisciplinary Modelling and
Corporate Social Responsibility; Suan, UK
Self-identities and corporate social
responsibility; Christina Reis, USA & David Crowther, UK
Financial Risk and CSR in Lebanon; Suzanne
Charbaji, Lebanon
The Impact of Sarbanes-Oxley Act on UK
Companies Listed on the US Markets; Joshua Obeng-Nyarko & Kamil Omoteso, UK
Toward a Knowledge-Based Theory of Social
Entrepreneurship; Alexei M Marcoux & Ugur Uygur, USA
Determinants of Performance among Banks in
Nigeria: A Cross Generational Analysis; Abdulraheem Abdulrasheed, K.A Yahaya &
Aliu, O. A, Nigeria
Role of Government, NGOs and Corporate in
Community Development and Social Welfare; C Thilaga & E Latha, India
Networking for Corporate
Social Responsibility: A Business strategy; Maria Luisa Picard-Ami, Mexico
Authentic Leadership and a
Stakeholder Approach to Corporate Social Responsibility; Kevin McDermott,
Canada
Abstracts
The Influence Corporate Social
Responsibility, Emotional Intelligence, Leadership, Job Satisfaction with Good
Corporate Governance (The Study Empirical on Mining Companies in Indonesia);
Apollo Daito & Ishak Ramli, Indonesia
Abstract
This
research aims to test empirically the influence corporate social responsibility,
emotional intelligence, leadership, job satisfaction with good corporate
governance. This study has using of framework theory, logical construct, with:
(a) Background Theory John Stuart Mill (1806-1873), utility theory ”the greatest
happiness for the great number”, (b) Grand theory by Milton Friedman (1953), (1)
the methodology of positive economics; (2) Stockholder to Stakeholder Theory.
Stakeholders theory (a stakeholders view of company responsibility) by Pearce
II, Robinson Jr, (1997:47), (c) Middle Range Theory “Positive Accounting
Theory”, Watts and Zimmerman (1986) and “Agency Theory” by Jensen Meckling
(1976), (d) Application theory a is Good Corporate Governance (GCG), with
dimension FCGI (forum for corporate governance in Indonesia), Organization for
economic corporation and development : fairness , transparency, accountability,
and social responsibility. I Putu Ary Suta (2005:39); Kim dan Nofsinger (2004),
Indonesian Institute for Governance, (2007:26). By SPSS statistical program
descriptive statistic analysis, test reliability with Corrected Item-Total
Correlation, ttabel product moment, Reliability Statistics in Cronbach's Alpha,
method successive interval. For hypothesis (a) corporate social responsibility,
emosional emotional intelligence, leadership, job satisfaction (simultaneous)
the positive influence to with Good Corporate Governance as Adjusted R Square
,156 or 15,6%. significance. (b) the influence partial corporate social
responsibility with Good Corporate Governance 0,325 or 32,5%, significance;
Emotional intelligent with Good Corporate Governance ,136 or 13,6% non
significance, Leadership with Good Corporate Governance ,364 or 36,4% non
significance, Job Satisfaction with Good Corporate Governance ,367 or 36,7%
significance. The finally implication research consistent with logical
framework: where variable corporate social responsibility of dimension: economic
responsibilities, legal responsibilities, ethical responsibilities,
discretionary responsibility, stakeholders, (b) emosional emotional intelligence
with dimension: self awareness, self regulation/ management, Motivation, Emphaty,
social skills, (c) leadership with dimension: trait approach, style approach/
leadership behaviors, situational approach, Contingency theory-LPC = least
preferred co-worker, path goal theory, leader member exchange theory-LMX,
Tranformational approach (MLQ), Team leadership theory, women and leadership,
The charismatic leaders, (d) job satisfaction with dimension: Minnesota
Satisfaction Questionnaire (MSQ), Skill variety, task identity, task
significance, autonomy, Job feedback, (significance partial and simultaneous)
the positive influence to with Good Corporate Governance with dimension:
commitment, transparency, accountability, responsibility, independency, justice,
competency, corporate mission, leadership, and staff collaboration on mining
companies in Indonesia.
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Social Responsibility Strategies and Sociopolitical Legitimacy – The Case of the
Map Ta Put Region; Elin M. Oftedal & Lene Foss, Thailand & Norway
Abstract
Drawing
upon institutional theory this article recognizes the relationship between
social responsibility, socio-political legitimacy and inflow of resources, by
the use of an empirical case from the Map Ta Phut industrial estates (MPTIE )in
Thailand. A critical incident is portrayed by a court order stopping 76 major
industrial project based on the grave environmental situation in the MPTIE. This
incident is seen as a drastic reduction of socio-political legitimacy. The case
of MPTIE is drawn out and 5 propositions are developed. These are 1: When
normative legitimacy of a certain activity is reduced, regulative legitimacy
regarding the same activity will be challenged 2.. Reduced sociopolitical
legitimacy impacts the inflow of resources negatively 3. Symbolic actions are
more likely to lead to higher perceived sociopolitical legitimacy in the short
term than in the long term. If symbolic action disharmonizes with substantial
action, legitimacy is challenged. 5. A stakeholder is likely to lose its
sociopolitical legitimacy by trading away social values. Finally a conceptual
model based on the proposition is suggested and discussed.
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Corporate social responsibility: A Capitalist or Socialist Ideology?; Samuel
O. Idowu, UK
Abstract
The
field of corporate social responsibility (CSR) has been embraced globally by
modern corporate entities of all shapes and forms. Advocates of the field argue
that corporations that are perceived by society as being socially responsible
are likely to derive enormous benefits from being so. They argue that most
stakeholders whether primary or secondary, internal or external, local or
national offer their support of the actions of these socially responsible
corporations. Most would agree that corporate responsibility is an excellent
idea, but from where did the ideology of CSR originate? An examination of the
literature has given no conclusive evidence as to whether CSR is a capitalists’
or socialists’ doctrine; in fact the literature is unusually silent in this
respect, perhaps it is assumed that we all know. However, after examining the
activities that stem from the ideology and considering the presence of the word
‘social’ in its very name one may deduce that CSR is a socialist doctrine. If
CSR is indeed a socialist doctrine, why are corporate entities in modern free
capitalist economies preaching and practicing it? Why are multinational
corporations from these capitalists’ states now exporting the ideology
throughout the world? Indeed, it is generally believed that socialist ideologies
are inconsistent with capitalists’ ideologies. Is CSR an exception to that
belief? These are some of the issues that this study will explore in depth in
order to establish the origins of CSR practiced by capitalist corporations and
by certain socialist and communist states in the 21st century. For the purpose
of this study CSR is defined as a capitalist ideology ‘invented’ in order to
undergo ‘profound metamorphosis’ Thurow (1966) notes capitalism needs, if it
wishes to survive following the death of its social competitors – communism and
socialism.
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Aligning Green Supply Chain Management with Corporate Social Responsibility: A
Strategic Initiative for Competitive Advantage; Kamal Ghosh Ray, India
Abstract
Corporations across the world are confronted with the critical questions like;
how green are their products and processes. They are being asked about their
carbon footprints and how they recycle. The generic demands by all the
stakeholders from business organizations are that they use environment friendly
inputs and transform them through eco friendly processes & change agents into
green products that can be improved further and recycled in the existing
environment. Certainly, these demands necessitate an integrated approach towards
product design, sourcing, manufacturing, logistics & distribution, which do not
harm human beings and finally recycling at the end of the product life. This
leads to the movement for ‘green supply chain management’ or (GSCM), which can
ensure green products in green environment and reduction of environmental
hazards. There are certain industries which have the inherent characteristics of
being hazardous in terms of products or processes. Assembly nature of
manufacturing (electronics, etc.) are less hazardous than process oriented
manufacturing (chemicals, steel, etc.). Therefore, a business has two choices:
it should either be in business that is ‘green’ or ‘not green’. If a business
adopts a ‘non green’ business, ethics demands that the company should adopt
practices or measures that reduce the impacts of ‘non green’ business on the
environment. But the fallacy is that companies are averse to internalize the
greening cost of the environment and at the end it falls on the government who
subsidizes the social cost of environmental damages done by manufacturers. This
paper aims at addressing the issues like; the factors influencing GSCM
initiatives, who will bear the cost of greening the environment and the
strategic actions the companies should take to adopt GSCM to improve
environmental performance of its own and that of their suppliers, sub-suppliers
and customers.
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Basic ethical principles for sustainable development in the Global economy;
Jacob Dahl Rendtorff, Denmark
Abstract
In a
report to the European Commission from an EU-BIO-MED-II Research Project we
proposed four ethical principles as guiding ideas for a European ethical and
legal culture. We had chosen to investigate the concepts of autonomy, dignity,
integrity and vulnerability. The book Basic Ethical Principles in European
Bioethics and Biolaw, Autonomy, Dignity, Integrity and Vulnerability, Vol I-II,
(Rendtorff and Kemp, 2000) is mainly about how to give these ethical principles
meaning in bioethics and law. However, during my research for this book emerged
awareness that the ethical principles being classical ethical ideas with a
fundamental significance for European culture do not only apply in bioethics but
might have significance in other ethical fields. Thus, the same ethical
framework is very powerful for business ethics and in this context the basic
ethical principles can also be understood as the basis for corporate social
responsibility and for protection of basic economic rights of the human person.
Therefore, I have written another book on business ethics Responsibility, Ethics
and Legitimacy of Corporations, (Rendtorff 2009) that applies the basic ethical
principles from bioethics to business ethics and sustainable development. In
this paper I briefly present how these principles can be applied as a framework
for corporate social responsibility and sustainable development. I want to show
how the values of autonomy, dignity, integrity and vulnerability can be applied
in business ethics. I think that the ethical principles constitute a core of
protection of human persons including their rights to economic development and
the duty of civil society and its corporations to work for sustainable
development and not to let human beings be eliminated in subhuman conditions of
poverty and misery. The argument is that the concepts have fundamental
significance both at the individual and at the organizational level - and in
addition that they provide an important foundation for ethical standards of
sustainability in a future global culture of human rights. The paper will
provide a brief outline of the meaning of the concepts in business ethics
illustrated by some examples of the uses of the concepts in different fields of
business ethics.
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The
need for a theoretical examination of sustainability in economics and business;
Jacob Dahl Rendtorff, Denmark
Abstract
It is
time to address the issue of sustainability and the values that should guide
interactions between organizations and the environment. The environmental
challenge signifies that it is necessary to view ethics from the perspective of
institutions and organizations as the foundation for the discussion of values in
relation to animals and nature. In particular, the threats of global warming and
climate change, but also events of pollution scandals like the BP oil spill are
a challenge to legitimacy of large organizations and institutions. Environmental
ethics not only concerns individuals, but is also about the relations between
different kinds of organizations and nature. Reflections on bioethics,
environmental ethics, and business ethics need to be integrated. The problem can
be framed around understanding what obligations business may have to respect
environmental ethics and what kind of philosophical theory should justify
protection of the environment. The argument moves on to clarify how
environmental ethics for organizations cannot be understood uniquely at the
basis of utility and enlightened self-interest, but must be considered as a
challenge to anthropocentric ethics. The connection between sustainability and
ethical principles is promoted as the essence of the ethics of organizational
behavior in the environment. Finally, this leads to the difficult problem of
going from ethics to law and how to deal with environmental crime of large
organizations and institutions.
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Embedding Inequity: A Tale of Expropriation; Guler Aras & David Crowther,
Turkey & UK
Abstract
One of
the central platforms of durability is that of equity, which must apply on a
global basis. So equity must be apparent transnationally as well as locally and
it must certainly be apparent between developed and developing countries. This
equity must apply to all effects of corporate and national activity. One of the
most important concerns as we enter a process of climate change while seeking
also enhanced economic activity and therefore sustainable development is the
question of water and access to water. Already is has been observed that access
to water is a source of conflict internationally and this will be exacerbated
with population growth and the concomitant economic development. This is
particularly pertinent in the little explored area of embossed water – water
which is used in the creation of raw materials and their absorption into
finished products. For example the cotton which we wear represents the Aral Sea
which has disappeared for its production. In the main raw materials are produced
in developing countries, many of which are already suffering from water
shortages. But those raw materials get absorbed into manufactured goods which
tend to be consumed in developed countries, which mostly have plenty of access
to water. So the water of developing countries is being expropriated by
developed countries as embedded water – an obvious case of inequity. In this
paper therefore we explore what is happening and what possible solutions there
are to ensure greater equity and therefore durability.
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Corporate Social Responsibility Decisions, A Dilemma for SME Executives?;
Banu Dincer & Caner Dincer, Turkey
Abstract
Purpose: This study examined the factors that move the decision-makers in small
businesses to expend company resources for Corporate Social Responsibility (CSR)
activities. Methodology: This qualitative phenomenological study used a Van Kaam
(1966) method as modified by Moustakas (1994) with in-depth, semi-structured
interviews to explore the factors and priorities considered by SME executives in
CSR decisions. Findings: The study revealed that small business executives are
generally influenced by personal feelings, financial conditions, friends and
family, and religion in making decisions on CSR activities. In addition, these
decision-makers prefer local CSR activities, are concerned with the environment,
and go beyond the basic legal requirements. The sole focus on profits was not
evident in these small business executives. Research implications: The results
imply that small business management does not rely simply on the analytical but
on the relational and emotional. Management theories for small business may need
to include the factors such as local community, personal feelings, and religion
as determining the direction of overall decision-making in the small business
community. This study is also significant to leadership in that it identifies
factors that influence the decision process in small business. Value: The
results of this study may open new discussions and lead to the development of
new theories on leadership and management in small business.
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No
Accounting for Corporate Social Responsibility; Suan, UK
Abstract
Let’s
challenge what the future holds! Why are we here at this conference, academics
and practitioners working together in the field of Corporate Social
Responsibility? Why do we think this is work that is worth doing? Is it that the
ultimate fear that many of us are facing is that in a relatively short space of
time planet earth will no longer be a fit place for human beings and we will
become extinct. We know that there have been dramatic climate changes in the
past leading to total extinction of species so perhaps nothing can be done to
change the outcome. Some claim that we ourselves are causing the dramatic
changes we are experiencing whilst others refute this. However it is only if we
assume both responsibility and a positive attitude that we will have even a
remote possibility to challenge what the future holds. Therefore let us take
responsibility and assume that these claims are correct and that we are
responsible, at least in part. Let us take a positive attitude and assume that
we can do something about it. Let’s try!
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The
responsibilities of corporation: An analytical appraisal; Abubakar Sadiq
Kasum, Olubunmi Florence Osemene, & Tunde Saka Salam, Nigeria
Abstract
The
concern for this study is the long-drawn-out CSR argument, which was observed to
have been controversial because the responsibilities of businesses are not
critically analyzed. The study, therefore, appraised the responsibilities of
businesses based on a strictly just and fair relationship with all the
stakeholders, so that corporations are only and ‘strictly expected’ to do what
is right and to act fairly. The study is of the opinion that responsibilities of
the corporation can be classified to primary (ordinary to survival), secondary
(mandatory as a corporate citizen) and tertiary (discretionary, moral and may be
based on benefits) responsibilities. The study observed that all corporate
responsibilities, except philanthropy, can be and should be discharged by
corporations and this will only mean doing the right things and not extra. The
study is also of the opinion that if corporations are truly fair especially
with, measure and value as it relates to price, philanthropy will rarely be
possible and may not even be necessary. The study, therefore, concludes that
rather than negotiate charities, the corporation should be compelled to do what
is right and act fairly.
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Assessing the Adequacy of the Accounting Standards and Laws Regulating Small and
Medium Scale Enterprises Activities in Oyo State, Nigeria; Olubunmi Florence
Osemene, Abubakar Sadiq Kasum & T.O. Asaolu, Nigeria
Abstract
The
quest for economic development seems to have pushed environmental concerns to
the background, not only in Oyo State, but in Nigeria at large. The desire for
short term survival, business growth and profit maximization appear to be the
preoccupation of small and medium scale enterprises (SMEs), which is to the
detriment of the citizens and the environment. Questionnaire were administered
to SMEs supervisory ministries and SMEs operators in order to assess the
adequacy of accounting standards, frameworks and environmental regulations
regulating SMEs activities in the State. Data obtained were analysed using
descriptive and inferential statistics. Results obtained revealed that even
though the legal and accounting policy frameworks are quite adequate for the
operations of SMEs in Oyo state, the accounting standards regulating SMEs
activities are inadequate. Ditto, the level of monitoring and enforcement of the
laws are weak. On the basis of the findings, the study advocated policy options
to be formulated by the government for SMEs such as effective monitoring and
evaluation mechanism in order to increase compliance with environmental laws and
regulations by SMEs operators. The Nigerian Accounting Standard Board is also
encouraged by this study to enact relevant accounting standard that will
regulate SMEs activities in the entire country.
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New
Models of Corporate-Community Engagement by Oil Transnationals and the Challenge
of Sustainability in Nigeria’s Delta Region; Kiikpoye K. Aaron, Nigeria
Abstract
Against
the background of adoption of new models of corporate-community engagements in
response to the failings of old models by oil transnationals in the Niger Delta,
this paper attempts an assessment of the implementation of the Global Memorandum
of Understanding (GMoU) by Chevron and Shell on sustainable community
development in host communities in Nigeria’s oil belt. It argues that though the
GMoU represents a radical departure from the past in terms of participation and
ownership of development projects with the benefits these entail, its potency
for sustainable community development is hampered by a number of old challenges,
namely, the enormity of the development challenge in the Delta thrown up by the
failings of an absentee state, the structural constraints imposed on
corporations by the profit-maximizing motive and cultural factors that not only
prevent effective participation but also promote voicelessness of marginalized
groups such as women. The implications of these to sustainable development are
explored.
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Community Development Policy Toward Poverty Reduction in Indonesia: Case Study
of Coastal Communities in the southern coast of Java Island; Mukti Fajar,
Indonesia
Abstract
In
Indonesia, coastal communities are generally including the poor societies. They
have limited access to capital and entrepreneurship capabilities. Some
government policies have been carried out as sustainable manner to reduce the
poverty for coastal communities. It was implemented by the government in
collaboration with the corporation (Bank). The implementation was realized in
the form of soft loan program and established the small medium enterprise of
fishery. The problems of this research are: (1) how is the implementation of
government policy for the development and its influence toward improving the
welfare of coastal communities?; (2) What is the policy for managing the small
medium enterprise of fisheries to improve the welfare of coastal communities ?;
(3) what are the factors that sustained and barrier the implementation of policy
to reduction the poverty of coastal communities ?. This is a socio legal
research that examines law in society. The law means a form of government policy
to empowering of coastal communities, both national regulations and local
regulations. The location of the research is conducted in three districts at the
southern coast of Java island. The data were collected with documents study,
interviews and observation. The conclusion of this research are; First, there
are some problems in implementation of policies for the development of coastal
communities, namely; (a) There is a gap between formal approach of government
policy and the corporation (banks) with the cultural aspects that still embraced
by the coastal communities. (b) The community is very dependent on natural
conditions (ocean) as the basic of economic activities. Second, The presence of
cooperatives is very helpful in improving the welfare of coastal communities in
three districts observed. It can be seen by increasing incomes of the community.
Third, The supporting factors are communities, governments and other
institutions, non-coastal communities, The SMEs fishery and management. Yet,
Inhibiting Factors includes cultural factor of the coastal communities,
post-production process, natural factors, perception and understanding factors
of the society, Bankable approach of MFI Swamitra Mina and the several external
factors, for instance economic, technological, socio-cultural policy of the
government (law and politics) and industrial environments that become
obstructions toward program implementation.
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Measuring Brand Social Responsibility, A New Scale; Banu Dincer & Caner
Dincer, Turkey
Abstract
Purpose: The purpose of this research is to investigate the Brand Social
Responsibility (BSR) construct, and to develop a scale to measure this
construct. Methodology: Using Corporate Social Responsibility scales and extant
literature, a pre-test to have an initial list of items is followed by
exploratory factor analysis in order to have a list of descriptors and
statements to measure the Brand Social Responsibility. Then, the retained items
of the BSR scale and existing CSR scales are tested on a panel of 248
participants. Findings: The Brand Social Responsibility scale tested in this
research was more focused on brand's trustworthiness, awareness, and brand's
philanthropic activities from a consumer’s perspective. The descriptors used in
the scale are accurately measuring the consumers' perceptions of a brand's
social responsibility than CSR scales and also takes in consideration the
possible differences between a parent brand's SR and its subsidiary's SR.
Research Implications: This study, while investigating the Brand Social
Responsibility construct, and developing a scale to measure it, compares the
existing CSR scales and emphasizes the possible differences between a parent
brand's SR and its subsidiary's SR.
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Determinants of Web-accessibility of CSR communications by High Impact
Companies: Evidence from Seven Western European Countries; Ismail Adelopo,
Ramiro Moure Cea and Lucely Vargas, UK, Spain & Austria
Abstract
CSR
debate has developed tremendously over the years. One important dimension of
this debate has centred on CSR communications. A huge body of literature has
been devoted to issues such as the nature of the communication (mandatory or
voluntary), its form (stand alone or embedded) structure (numeric or narrative)
and characteristics (quality or quantity of disclosures). However,
web-accessibility of CSR communication is under researched. This paper fills
part of this void. Specifically, we study the factors that determine the
web-accessibility of CSR communication by some of the biggest companies in six
Western European countries over three year periods. Our sample consist of the
biggest companies operating in ‘high’ impact sectors such as oil and gas,
mining, and ‘low’ impact sector such as manufacturing and utilities trading in
the UK, France, Germany, Italy, Spain, and the Netherlands. We used number of
‘clicks’ to the downloadable CSR communication of a firm to measure its
accessibility and find out if firms in the ‘high’ impact sector are more
accessible compare to firms in the ‘low’ impact sector. We also examined the
influence of country of origin on the accessibility of CSR communication for
firms in the sample. Our independent meant test showed that legitimacy theory is
supported in terms of the web accessibility of CSR communication and sector/
industry, but it is not supported when we examined the effects of country of
origin on this communication. Our study complements finding reported in
Wanderley et al (2008) and Coupland (2006), and show that CSR web-accessibility
could reveal more about firms’ CSR communication incentives, especially in terms
of the legitimisation process and in meeting societal expectation. The policy
implications of our study are important to companies and regulators, as well for
future research in this subject area. For corporations and management, the study
showed that in order to retain, maintain or gain legitimacy, management should
endeavour to make their CSR communication more accessible to their targeted
audience. Internet based communications have grown tremendously over the years
and firms should embrace this opportunity to seek congruence with their
conferring public. Academic research should also broaden the current discourse
to examine the effects of the discourse on the recipients and how they make
meanings of the CSR communications.
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Women and CSR; Ilke Oruc, Turkey
Abstract
This
study aims at exploring the things done in terms of social life during CSR
activities by enterprises regarding the women exposed to sex discrimination. The
place of women in the society, who are one of the stakeholders of CSR
activities, is mainly determined by the development level of the country as well
as the cultural values of the society and social class women belong to in the
capitalist economic structure. The sex discrimination targeting women in working
life is highly encouraged by the following factors: dominant feudal values
regarding man-woman relationships in certain parts of Turkey; the inequalities
in education opportunities; unplanned urbanization and migration; perception of
women as an unpaid worker in the family and ignoring them in social life (Kazgan
1982: 137). Therefore; it is necessary for everybody in the society to assume
responsibilities in creating a fair and equal environment for women. Although
women have recently been taking more and more places in working life, this fact
has not eliminated this discrimination which is based on the prejudices having
roots from the past till today. Women are more likely to be exposed to unethical
behaviors based on such discriminations both in daily life and working life.
Becoming an important issue in business enterprises, CSR activities require that
women should be given importance since they are stakeholders of CSR. Therefore
CSR activities carried out by the enterprises are quite significant. It is
possible for enterprises to approach the topic from two perspectives. First of
all, enterprises might contribute to the improvement of women in society through
CSR projects. Secondly, by assigning women in top positions, enterprises can
fulfill their responsibilities towards female employees when equality and
justice are considered. The study will focus on the activities carried out by
the first 100 enterprises in the list titled “Top 500 Enterprises in Turkey”. In
addition, the study will present data about the contributions by these
enterprises to the awareness rising in the society regarding the issue. The data
will be obtained through content analysis of the information published on the
official websites of the enterprises mentioned above.
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Ethical Fashion: Is it what it is dressed up to be?; Khosro S Jahdi, Kim
Poldner, Kornelia Koehler, UK
Abstract
This
paper represents an attempt to examine and evaluate ethical fashion. It will use
a combination of primary as well as secondary sources of information to provide
some plausible answers to the questions surrounding the field of ethical fashion
with a particular attention to the supply chain side. The Ethical Fashion Forum
(EEF) suggests that ethical fashion represents an approach to the design,
sourcing and manufacture of clothing which maximises benefits to people and
communities while minimising impact on the environment. However, in practice
these definitions do not always apply to every garment produced under the
‘ethical’ label. For this purpose, the EEF believes that the application and
integration of the triple bottom line concept at the core of the business
practices and policy throughout the organisation would be crucial (www.EEF.com).
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Conformance and Deviance: Company Responses to Coercive Pressures for Corporate
Social Responsibility (CSR) Reporting; Peter Neergard, Denmark
Abstract
Purpose: This paper analyses how large Danish companies have responded to new
governmental regulation which require them to report on Corporate Social
Responsibility (CSR). Design/Methodology: The paper is based on an analysis of
142 company annual reports required by new Danish regulation regarding CSR
reporting, plus 10 interviews with first-time reporting companies and 6
interviews with companies that failed to comply with the new law. Findings: The
results indicate that coercive pressures from government have a significant
impact on CSR reporting practices. Further, the analysis finds traces of mimetic
isomorphism which inspires a homogenisation in CSR reporting practices. Finally,
it is argued that non-conformance with the new regulatory requirements is not
solely about conscious resistance but may also be caused by, e.g., unawareness,
resource limitations, misinterpretations, and practical difficulties.
Originality/value: The paper provides evidence of the early impacts of
government-led pressures for CSR reporting, and contributes to the on-going
debate regarding structure and agency in institutional theory by exploring how
organisations respond to coercive pressures for CSR reporting.
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The
love of money, pressure to perform and unethical marketing behavior in the
cosmetic industry in Uganda; Bruce Mapamizo, Charles Omogor, Joseph Ntayi &
Stephen K. Nkundabanyanga, Uganda
Abstract
Purpose
– The purpose of the study was to examine the relationship between Love of
Money, Pressure to perform and unethical Marketing behavior in the cosmetic
industry in Uganda. Design/methodology/approach - The methodology was across
sectional using a sample of 169 Marketers from five cosmetic companies. Data was
collected using questionnaires administered to marketers, selected randomly.
Performed a Pearson correlation and regression analysis Findings - Results
indicate that if the salespersons are willing to perform unprofessional
assignments for monetary gain or if they have a burning desire for success
regardless of how they should succeed, this is bound to result into unethical
marketing behavior. Originality/value - The study revealed that as pressure to
perform increases through the achievement of Targets and Deadlines, unethical
behavior increases and moves in the same direction as a result of the effect.
Unrealistic Targets combined with fixed Deadlines promotes and strengthens
unethical Marketing Behavior. Thus love of money through its component can be
moderated by management control - as management control improves, unethical
marketing Behavior is eliminated or reduced. Result limitations/implications –
The cosmetics industry in Uganda is very much in its infancy with only 5
manufacturers and this may limit generalizability. Practical implications – Our
study implies that companies should employ staff with good working experience in
the marketing profession and there should be continuous staff screening of their
behaviors over the years. Company image should be a top priority and management
should design targets that are realistic to avoid continuous reported unethical
behaviors among their staff.
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Ethical dilemmas of young economists. Case of Warsaw School of Economics
students; Maria Aluchna & Olga Mikołajczyk, Poland
Abstract
The
ethical attitude and potential ethical dilemmas are the key aspects for
understanding the decision process undertaken by individuals. These aspects are
crucial in the case of managers since their decisions shape the corporate
activity and business development. The ethical dilemmas of managers remain also
essential for implementation of the concepts of corporate social responsibility
and sustainable development in corporations. Therefore, the analysis of students
graduating from business, finance and economics proves to be the crucial for the
future directions of business development. The understanding of students
expectations and ethical dilemmas may also play an important role for shaping
educational programs. The article discusses initial results of the research
conducted on the group of 244 Warsaw School of Economics students. The research
was based on the methodology proposed by Eweje and Brunon (2010) adopted for
students from New Zealand. The research focused on examining the existence of
ethical dilemmas identified on the basis of 11 case scenarios and analyzed with
the reference to selected characteristics of respondents. The characteristics
included gender, age, study year, program and faculty, place of birth,
professional experience, international experience and financial situation. The
research obtained on the sample of Polish students confirm the international
results stressing the key importance of gender, age, study faculty and
professional experience for identifying ethical dilemmas.
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CSR
and NGOs in Developing Countries: A Case Study of the Firestone Company in
Post-Conflict Liberia; Suzanne Kathleen McCoskey, USA
Abstract
In
September 2006, a well-known Liberian expatriate hosted an event at a
progressive coffee shop in Washington, D.C. on behalf of a coalition of NGOs
organizing a boycott of Bridgestone-Firestone (“Stop Firestone”) due to
allegations of slave labor on its rubber plantation outside of Monrovia. At the
time, Firestone was one of the only foreign investors and largest private
employer in post-conflict Liberia. After an emotional presentation of the case
against Firestone by the event organizer, a young African-American woman stood
and identified herself as an economics major at nearby Howard University. “But
how do the wages paid at Firestone compare to other wages in the country?” she
asked. The speaker had not really been direct on this issue, highlighting
instead how low wages paid at Firestone were in comparison to wages in other
countries. Nor had she lingered long in discussing Liberia’s nearly 80%
unemployment post-conflict. “Well,” the speaker responded, “the wages Firestone
pays to tappers are actually higher than the minimum wage in Liberia, but …” The
young woman had stopped listening. She began instead to pack her things back
into her book bag and prepared to leave the room. Many others in the audience
also seemed to turn against the speaker and her attempt to promote a specific
event of the boycott—a demonstration against Bridgestone and its sponsorship of
the Superbowl half-time show—began losing steam quickly. This event and the
resultant mixed reaction of the audience demonstrate key issues of NGO
involvement with issues of CSR in developing countries. In particular, this
paper focuses on a model of the intersecting interests of the three key players:
the domestic government, the MNC and the NGO and argues that the public
perception of the importance of the interests of the players and the respect for
others’ interests are keys to legitimacy. In this paper, the case study of the
interaction amongst the Firestone Plantations Company (a subsidiary of
Bridgestone-Firestone), the Johnson Sirleaf government and specific advocacy
NGOs is presented and it is argued that the weak reception received by the NGO
was largely caused by the lack of acknowledgement of the interest, on the part
of the government and MNC, in the macroeconomic reconstruction as well as
domestic country sovereignty of the country post-conflict.
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SA8000 and Employee Satisfaction: an Exploratory Study on Chinese Companies in
the Greater Pearl River Delta; Li, N & Toppinen, A, Finland
Abstract
The
Social Accountability 8000 standard, along with other corporate social
responsibility standards represents a new form of voluntary self-governance of
labour standards. Along with the ongoing debate about the impact and
effectiveness of such voluntary governance, the present study attempted to
compare the employee job satisfaction in both SA800-certified facilities and
non-certified facilities. Based on the survey of 834 employees from twenty
companies located in the Greater Pearl River Delta, Southern China, employees
from SA8000-certified facilities seemed to have higher job satisfaction than
their counterparts. Significant differences observed in terms of employee
perception on the importance of work dimensions to job satisfaction, and their
expectation on work dimensions to be improved, whereas no significant difference
was found in employee perception on the influence of work dimensions to job
satisfaction between certified and non-certified facilities. Our findings also
indicate that there were significant differences in gender, length of work
experience, monthly salary at average and employee current position in the
company, while no significant difference was revealed in level of education to
job satisfaction in both the certified and non-certified facilities.
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Analysis of the Application of Social Responsibility by Domestic Businesses in
Azebaijan and its Influence on the Competitiveness of the Country; Asiman
Guliyev, Fariz Ahmadov, Serdar Orhan & Parviz Abbasov, Azerbaijan
Abstract
Nowadays when competition has been worldwide increased as a result of
globalization, countries try their best to improve their competitiveness to get
more space in the world market. Competitiveness is related with raising life
standards, employment opportunities or capabilities of a country to fulfill its
international obligations. After gaining its independence in 1991 and
transforming its economy from state sponsored planned one to free-market,
development, support and empowerment of private sector and economic growth of
the country is essential in terms of the improvement of competitiveness in
Azerbaijan. Today, increasing importance of domestic businesses and their
formation as an integral part of the society in Azerbaijan creates some
responsibilities. The world has started experiencing significant transformations
in all fields of life from the beginning of the 21st century. Business and its
basic actors have also been intensively subject to the influence of these
transformations. All endeavors of business actors are focused on building their
strategies of improving their competitiveness on the basis of proper visions.
Moreover, importance of business for society has become as much as productivity
of business is important for the power of influence of the business. For this
reason, it is necessary for businesses to develop their proper strategies in
accordance with modern conditions in order to fulfill their undertaken
obligations regarding their social responsibilities and to institutionalize
themselves. That is why, sensitive attitude of domestic businesses working in
Azerbaijan to the will and needs of the society and their environmentally
friendly and ethical behavior is important for the power of competitiveness of
the country. The aim of this research is to study the state and way of
application and implementation of UN Global Compact rules and social
responsibility by domestic businesses working in Azerbaijan that is in
transition from soviet economy to free market after the collapse of USSR. Within
this framework we are going to research the scale of social responsibility of
domestic companies, the level or scale of the responsibility that they target to
reach and its influence on the competitiveness of Azerbaijan. To collect
necessary information, taking specific domestic features of Azerbaijan into
consideration, as a research method we will conduct interviews and hold surveys
with government officials (bureaucrats), businessmen, scholars and managers of
professional unions (non-governmental organizations).
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Understanding Employees Responses to Socially Responsible Business Activities:
Ways to Enhance Employer`s Brand; Georgiana F. Grigore & Alin Stancu,
Romania
Abstract
Along
with development of the corporate social responsibility (CSR) concept, it has
gained an increasing role in the areas of human resources and marketing of the
organization. Various studies have examined on the one hand, the influence of
socially responsible activities on employees, and on the other hand have
discussed the importance in building an employer brand through these practices.
This article focuses on the company`s internal stakeholders – the employees –
and aims to investigate the impact of corporate social responsibility, and then
to define employer branding and the role of company`s socially responsible
activities in strengthening relationships with its employees. It is well
recognized that marketing activities within the company can be as important as
marketing activities directed outside the company. The image of a company as `a
good place to work` in the mind of current or prospective employees and key
stakeholders, is a great way to attract, retain and develop superior talent and
to create a work environment that increases employee satisfaction, productivity
and loyalty. Through socially responsible activities, employees can satisfy
their altruistic desires and they can feel proud to be involved in programs that
support social causes or environmental issues. They can develop a special
relationship with the company and they can recommend it to friends or family as
a good place to work for. This will increase the company`s reputation and will
create the image of a good employer in stakeholders` mind.
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Integration of CSR Initiatives into Business Practice in Developing Countries: A
Case Study from Romania; Alin Stancu & Georgiana F. Grigore, Romania
Abstract
Corporate social responsibility is a concept that embodies interdisciplinary
approach, from politics to economics, from business to ethics. Many authors
described the positive impact of CSR on the company’s activities: attracts and
retain high quality employees, generates a positive corporate image, increases
reputation, increases sales, reduces the retention rate from the consumers,
reduces operational costs, increases the quality of products and services. The
increased market competition and stakeholder pressure determines companies to
start engaging in CSR activities. In marketing field, CSR is becoming a very
popular instrument used by companies in shaping their strategy. The debate about
CSR started in Romania after year 2000, but still we can say that the level of
CSR development is embryonic. Few of Romanian companies are engaging in socially
and environmentally responsible business practices, most of them being
multinational ones. This paper presents the development of CSR activities of the
Romanian companies, by focusing on the reasons that motivates companies to
involve in CSR. The paper wants to preset the social responsible initiatives
that Romanian companies engaged in. In order to describe the context of
development of CSR in Romania we collected important evidence from relevant
marketing, strategic management and CSR literature.
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Social responsibility in the rural businesses of the North West Province of
South Africa – coerced or business-driven?; Solly M Seeletse & Watson M
Ladzani; South Africa
Abstract
Purpose
– Social responsibility and rural businesses seem to be unaligned in the
North-West Province of South Africa. This paper establishes how rural businesses
in the study area apply social responsibility issues. The rationale is to show
the importance of incorporating social responsibility components to rural
businesses with ultimate intent to enhance their sustainability. Methodology – A
combination of quantitative and qualitative approaches was used in this study. A
quantitative research design requires numerical accounts while the qualitative
research entails non-numeric descriptions. A questionnaire was used that
consisted of various questions that addressed various practices that relate to
social responsibility. Closed-ended and open-ended questions were used to ensure
that both qualitative and quantitative responses cater for the study needs. A
total of 107 willing rural businesses of North-West Province were investigated.
Tables and graphs were used in the quantitative data analysis while themes were
formed in the qualitative section. Findings – Empirical findings show that these
rural businesses tend to perform in large proportions with regards to social
responsibility activities that are compulsory to retain their business licenses.
They show a tendency to ignore, or do little with regard of the optional social
responsibility activities. Practical implications – It is recommended that rural
businesses in the study area embark on all social responsibility activities
without neglecting others. They should make social responsibility part of their
strategic mission. Research limitations – No comparison was done with the
conduct of social responsibility in urban North-West Province, or in rural
businesses of other Provinces of South Africa and of the other parts of the
world. Originality/value – Rural businesses of the North-West Province in South
Africa lack conscience of social responsibility. Even in the activities they do,
their aim is to comply with the laws for licenses. This study is a vehicle to
make them aware that they have started to embark on social responsibility by
pointing out the activities they do, and then encourage them to increase by
including the ones that they have not been doing in large scale.
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Sustainability and CSR views on Twitter: a pilot study analysis; Lina M
Gomez; Spain
Abstract
Social media platforms are surrounded
by conversations, messages, and ideas about numerous subjects. Sustainability
and Corporate Social Responsibility (CSR) are no exceptions in these discussions
where collaboration, empowerment, and sharing are the key cores of these
platforms. One of the most widely used social media sites is Twitter. Twitter is
becoming a powerful tool for spreading information about CSR and Sustainability
and for promoting conversations between users. This useful new media could help
companies listen stakeholders’ priorities and engage them in conversations. This
paper analyses the practice of twittering Corporate Social Responsibility and
Sustainability issues, placing a special emphasis on who is leading the CSR and
Sustainability discussions on Twitter, and what type of tweets (messages) are
being communicated. A content analysis was made to the Twitter profile users who
tweet about these topics during December 2010. Results shown that corporations
are not taking advantage of this tool while tweeting CSR and Sustainability
issues. It seems that companies and other users such as academia are still in
its infancy at the moment of using Twitter for communicating and informing about
CSR and Sustainability.
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Between Complexity and Ethical Dilemma: Assessing Sustainable Business Practices
in the Nigerian Insurance Industry; Musa Obalola, Kamil Omoteso & Tajudeen
Yusuf, Nigeria & UK
Abstract
The
expectation of the insured when losses occurred is that adequate compensation
will be provided. This expectation may however not be met owing to the various
imposed terms and conditions and the complexity that characterises the insurance
contract. The knowledge about the subject matter of insurance is usually held to
be positively skewed toward the insured and negatively towards the insurer. The
Skewness of the knowledge concerning the subject matter of insurance has
arguably been posited as the justification for the adhesive nature of insurance
contracts. The potency of the adhesive nature of insurance contracts and
imposition of special doctrines in the contract is therefore to ensure that
moral hazard and adverse selection is greatly reduced. We however argue in this
paper that this adhesiveness inextricably created asymmetry of power between the
parties involved. In this instance, the insurer has the power which it has been
using to protect itself and sometimes to the detriment of the other party –
insured. Though court intervention has tried to redress the imbalance that
exists between the two parties to the insurance contract by declaring that
ambiguity inherent in the contract will be construed against the insurer, this
paper demonstrates that widely reported ethical abuse and exploitation of the
insured are majorly the consequences of information asymmetry in relation to the
complex nature of the insurance contract. Whilst lending our support for the
debate that some of the principles governing the insurance contract be reviewed,
we further proposed that service delivery can be enhanced in the country context
of this paper through ethical responsibility grounded in corporate social
responsibility.
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CSR
in Primary Education for TBL Orientation through NGO Partnership- A Case Study
in Indian Scenario; J.S.N. Nimmu Vasanth, India
Abstract
This
paper refers to the case study of an NGO in the capital of state of Tamil Nadu
in Southern India. The author is also a social promoting the activities of this
NGO in revamping primary education in the slum tenements area. Various events
explain the challenges encountered due to the interventions of one of the two
groups of people who have conflicting roles and interests in society. How the
corporate houses pour in their support for their brand promotion / profit
initiatives, social welfare measures and sustainability programmes, explain
their involvement in the slum area population leading to successful
implementation of meaningful primary education for the underprivileged children.
The events leading to subsequent withdrawal of this support from the corporate
sector also explain the need for solid NGO activism with grit, patience and
commitment. The shocking turn of events reveal the need for timely actions and
financial support of the corporate world. The paper discusses why primary
education is the foundation for reforms calling for the innovative corporate
initiatives as part of their social responsibilities . Apart from the Government
and NGOs, it is the responsibility of the corporate houses to support education
reforms. The research paper therefore revolves around the case study emphasising
the contribution of CSR in primary education reforms in Indian Scenario.
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Social Entrepreneurship Theory and Sustainable Development; Raghda El
Ebrashi, Egypt
Abstract
Sustainable development is an issue that is clearly addressed in the study of
social entrepreneurship. Social entrepreneurship focuses on creating change in
the society, and it integrates economic, social, and environmental
sustainability into the organization objectives. While companies are now
motivated to integrate social and environmental objectives in their key
performance indicators, social and/or environmental outcomes and impacts are the
objectives of social entrepreneurship, and measuring the success of social
enterprises are indicated through their ability to sustain and measure those
outcomes and impacts. Social enterprises produce social change, social impact,
transformation, and ultimately sustainable development through economically
viable models. Studying how social enterprises evolve will provide more insights
on how these enterprises create systematic social change and sustainable
development that extends beyond the direct results of the enterprise. The
purpose of this research is to introduce a theory for social entrepreneurship
based on integrating the entrepreneurship literature with a global empirical
research carried out on social entrepreneurs using Grounded Theory. Theoretical
contributions and insights from the social entrepreneurship literature are
integrated into the research. The result of the research is a behavioral theory
for social entrepreneurship, which introduces new organizational typologies that
create, measure, and sustain social change.
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Corporate Social Disclosures in Southeast Asia: A Preliminary Study; Riandy
Hermawan, Indonesia
Abstract
The
issue of Corporate Social Disclosure (CSD) has been growing remarkably both in
business and academic world. Inevitably, this topic is also exposed in Southeast
Asia, a big region that plays important role in global economic issue. Applying
a content analysis method, this paper aims to provide preliminary findings in
CSD practices throughout the companies’ annual reports in 2007 and 2008 for
countries located in Southeast Asia. Samples were selected for listed and
unlisted various type of industries, based on the information availability
internet searching. The sample collection and the subjectivity during the
content analysis process are the limitations in conducting this study. In
general, the results show that ‘human resources’ are the main information
disclosed, while in contrast, ‘energy’ is the main least issue disclosed in the
annual reports. However, the findings need to be interpreted with considerations
since there are limited in samples. Basically, the outcomes support the major
prior studies and enhancing the discussion of CSD conducting in developing
countries, while at the same time describing some countries which obtained very
limited in exposures. To respond the vast increasing issues of CSD practice,
this preliminary study has provided a basis to see the role of every country in
CSR reporting and how they could support the sustainability development
globally.
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Corporate Governance and Financial Performance in India: An Empirical Study;
Monica Singhania, India
Abstract
Corporate Governance is one of the most important indicators of a company’s
performance. In India, all listed companies have an entire section on Corporate
Governance included in their annual reports. This is as per the recommendations
of the Narayana Murthy Report, 2003. The purpose of the present study is to
determine the impact of corporate governance score on financial performance of
companies in India. The sample considered in the study is that of Nifty 50
companies and the sample period is from 2000 to 2009. The sample selection is
based on the assumption that Nifty 50 Index is a true representative of all the
major sectors of India. The study aims to find out the impact of corporate
governance on firm performance through the computation of a corporate governance
score. The capital governance scores to the companies are given as per the
guidelines of Narayana Murthy committee report on Corporate Governance. The
study undertakes the designing of corporate governance score and thereafter
analyzes the impact of this newly constructed corporate governance score and 8
other relevent variable on financial performance (Tobin’s Q) of Nifty 50
companies in India. Tobin’s Q is essentially an indicator of firm’s performance.
In the regression model, Tobin’s Q is the dependent variable. Net Sales, Profit
After Tax, Net Fixed Assets, Inventories, Price-Earnings Ratio, Return on Equity
, Depreciation, Earnings Per Share and the Corporate Governance Score as the
independent variables. The analysis highlights that Corporate Governance Score,
Net Fixed Assets, Profit after Tax, Price Earnings Ratio and the Return on
Equity have a significant impact on financial performance (Tobin’s Q) of
companies in India.
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Determinant Factors of Corporate Social Disclosures in Indonesia; Juniati
Gunawan, Indonesia
Abstract
Indonesia as one of the big developing countries has been responding rapidly to
the issue of Corporate Social Disclosure (CSD). This can be seen from the CSD
section in the listed companies’ annual reports which keep increasing throughout
the years. However, there are still inconclusive findings in factors that
determine the extent of CSD. Based on a comprehensive research, therefore, this
paper examines some selected factors in their relations to the extent of CSD,
both quantitatively and qualitatively. Corporate annual reports for the year
2003 to 2006 were examined to verify the CSD practices by applying a content
analysis method and multiple regression analysis. Then, firm’s characteristics
(category, size, financial performances, age), and group influential (creditors,
auditors, owners) were analysed to seek their significant relationships to the
extent of CSD. The findings show that (1) there was no significant influence of
‘company type’ to the extent of CSD; but ‘company status’ was significantly
influence CSD (2) ‘company size’, ‘financial performances’, ‘age’, and
‘auditors’ influences’ were found to have significant positive influences to the
extent of CSD; (3) ‘Owners’ influence’ correlated positively rather than
negatively to CSD; and (4) Mixed results were provided by the ‘creditors’
influence’ throughout the years. The overall correlations between predictor and
criterion variables are considered to be low to moderate, varied from 0.463 to
0.607 for correlation coefficients (R) and 0.215 to 0.368 for determinant
coefficients (R2) in the regression model.
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Sustainable Development and the MDGs in Turkey Before 5 to 2015; Fulya
Akyildiz, Turkey
Abstract
In
general, sustainable development (SD) is perceived as principles and methods
oriented the environmental protection and development. In 2000 the United
Nations (UN) made the Millennium Development Goals (MDGs) Summit in order to
contribute to achievement of SD. The MDGs Summit has attached the social
development goals in meaning of SD, and has enriched it. After in 2000 the
Summit, the UN held the review Summits in 2005 and 2010. The MDGs Reports
published by countries are extremely important for every country in monitoring
their status of social development in comparison with others. In this study, in
general, the concept of SD was investigated within the framework of the MDGs.
Millennium Development Goals Report: Turkey 2010 was examined and was compared
with Turkey 2005 Report. In study, also, the efforts and their consequences made
at national and local level to achieve the MDGs in Turkey was given.
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Perceptions of Chinese Executives of Foreign Multinational Enterprises about
Corporate Social Responsibility Programs in China; Maria Lai-Ling Lam, USA
Abstract
This
research is based on the author’s five year field work in China (2006-2010). It
is designed to examine the perceptions of thirty Chinese executives from twenty
different foreign corporations about their corporate social responsibility
programs in China and explore the changes after Sichuan earthquake in 2008 and
the international financial crises in 2010. Many corporate social responsibility
(CSR) managers made sense in interpreting their CSR experiences based on their
perceived corporate culture and the operating system in China. Many perceived
that the goal of their companies was making profits rather than solving social
problems. Corporate social responsibility (CSR) programs were mainly used as
political tools to lobby the Chinese government officers. Only the rescue work
after Sichuan earthquake made two of the thirty companies’ values of caring
visible and changed the perceptions of two CSR managers. The international
financial crisis increased the power of the Chinese government and pushed the
CSR activities to be more politically oriented and cost efficient. More Chinese
expatriates were replaced by the local Chinese in the CSR programs while there
were more compartmentalizations of CSR activities of foreign companies in China
in order to be cost efficient and to fulfill international CSR standards. The
chasm between the CSR practices reported in the international media and the
local media in China is increasing as all practices in China are handled by the
local media that is highly controlled by the Chinese government. After the
international financial crises, the development of subsidiaries to be better
corporate citizens in China has been deferred and politically washed in the
local Chinese media and international media.
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Corporate Governance at South African State Owned Enterprises: analysis of
printed media and annual reports. Adele Thomas, South Africa
Abstract
Purpose
The overall objective of the study was to track, over a two-year period, the
reported incidences of corporate governance transgressions (nature and extent)
at the five strategic South African State-Owned Enterprises (SOEs).
Design/methodology/approach The annual reports of the five SOEs were reviewed
along with newspaper articles that appeared over a two-year period in which each
SOE was mentioned. Transgressions of corporate governance were plotted for each
SOE against the OECD (2005) framework of best corporate governance practices for
SOEs. Findings While there are reports of political intervention in the
operational running of each SOE, government appears not to have fulfilled its
oversight role of ensuring, through the boards of directors, the sound
governance of SOEs according to best practices as documented by the OECD (2005).
While compliance to external governance demands appears to be practised at each
SOE, compliance to sound governance that requires an internal frame of reference
appears to be lacking. Research limitations/implications The use of annual
reports and reports in the media to document and track governance practices are
open to subjectivity. The selection of five SOEs necessitates that the
generalisation of the findings to other SOEs is done with caution. Future
research should focus on determining a methodology to objectively track and
document governance practices at SOES as well as establish the validity of the
OECD (2005) Principles for use in assessing best governance practices for SOEs
in South Africa. Practical implications In an endeavour to promote
accountability, the present study alerts government to major areas of corporate
governance at SOEs that should command attention including the selection of
directors to serve on boards who will ensure the establishment of an ethical
culture at the top. In addition, the study alerts government to focus on its
oversight role in ensuring accountability of boards of directors for the sound
operations of SOEs and to guard against involving itself in operational issues.
Originality/value The present study aims to elevate the debate of corporate
governance from public rhetoric to a deeper understanding of the nature of the
major problems that warrant attention. The study also contributes to the scarce
academic literature relating to public sector corporate governance in Africa in
general, and in the South African SOE sector, in particular.
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The
corporate social responsibility dilemma in buyer-driven global supply chains:
the potential impact of meta-regulation on the small and medium enterprises of
the least developed countries; Mia Mahmudur Rahim, Australia
Abstract
The
basis of corporate responsibility has transitioned from why business enterprises
must be socially responsible to how they can become socially responsible.
Particularly, how the small and medium-sized business enterprises can be
competent in fulfilling the standardized corporate social responsibility (CSR)
practices is an important issue in the least developed countries. It is
necessary that they be able to do this if they are to extend their global market
access without incurring substantive costs. In this backdrop, this article
argues that a meta-regulation approach is a potential strategy that can be
successfully deployed to develop a socially responsible corporate culture for
these enterprises, so that they will be able to acquire social, environmental
and ethical values in their self-regulations sustainably. Taking Bangladeshi
corporate laws as instance, this article also evaluates the scope of
incorporating this approach in laws of least developed countries.
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Sustaining traditional folk crafts & heritage products from Deccan Plateau,
India, through corporate initiative- an inside view of Sandur-LAMBANI CSR
project; VG Venkatesh, India
Abstract
India
has a rich lineage of craftsmanship, heritage, and art which has manifested in
its resplendent architecture in the form of monuments, palaces and temples,
varied and evolved form of performing arts and plethora of textiles of various
hues and designs. Fashion Designers have a rich collection and variety of
harnessing this potential heritage of Arts, Crafts and Textile motifs and
designs to draw inspiration from and to apply this in Luxury fashion products
with a heritage look. Crafts are primarily identified as the traditional
occupation of a particular community but also play a crucial role in their
socio- economic status. In doing this, designers are not only promoting India’s
unique arts but are also preserving the livelihood of India’s rural based
artisans, who form the backbone of the Craft Industry. These cultures give the
prosperity and source of income to the dependent people through various modes
like Non-Governmental Organizations and Corporate participation. But these
crafts are referred as the indigenous creation of the crafts people reflecting
their aesthetic sense of designs in their heritage products. The skills of
India’s artisans and designers are having a special niche in the Crafts markets
worldwide. In these traditional works, the place for Embroidery, surface
texturing and embellishments form an indispensable part. These crafts are highly
appreciated by the fashion conscious urban community both local and abroad. The
Lambani community originates from Deccan Plateau in India has their unique
practices in developing the products dominated by vibrant Colours and intricate
embroidery designs. They are considered to be the tribe community and over the
years, several initiatives have been taken with the help of state and central
governments to sustain their art and craft design ability through various
projects. Their traditional folk craft has reached its new dimension by
associating with the Cluster development Projects initiated by the Self help
group, initiated by their own community, which is highly active in promoting the
dying art and craft. The Export business of these products to western countries
through these initiatives has been instrumental in sustaining the crafts,
designs and practices of the Lambani community. The paper will evaluate and
analyse on how the traditional community is motivated towards in delivering the
Fashion and Core heritage products through their own development skills. An
insight will be given on the working model and the initiative from the project
to inherit the skill sets through different generations. The paper will also
envisage on how the traditional crafts are the sources of their livelihood for
the community and to describe on occupational & marketing challenges in the
contemporary world and the role played by the cluster initiative (Self Help
Group-SHG). The heritage promotion model is envisaged by the corporate member as
one of the pioneers in promoting the rural craft products and to identify the
new markets for their products.
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What
Corporate Social Responsibility (CSR) actions do employees expect?; Rodica
Milena Zaharia, Romania
Abstract
CSR may
have a major influence on the performance of employees. CSR actions contribute
to attracting and retaining employees, and to increase the labor productivity.
Employees want good wages and good prospects, but they, also, want to feel proud
of the business they work for. This paper investigates the expectations of a
specific category of employees (employees involved in an economic master
program) regarding CSR actions. Investigating the opinions about Corporate
Social Responsibility of this category of employees has its justification in the
fact that they form the most dynamic component of the labour force and they are
those most willing to engage voluntarily in CSR projects. They, also, are the
future managers, who will decide companies strategies and their commitment to
CSR will be reflected in the programs that companies will develop. The research
is a qualitative one; focus on master students from the largest economic
university from Bucharest. It started as a group discussion in order to refine
the objectives of the research and continued with a self-administrated
questionnaire. The conclusions of the paper reflect the fact that this category
of employees is interested mostly on training programs offered by the companies,
but, also, cares about the companies’ involvement in the society issues. The
limits of this research lie in its representativeness for graduates’ behavior.
The group selected for this research is not representative for their generation
or for the segment of graduates’ employees. However, the results may be
important for companies when they design CSR actions that are pursuing to
increase labor personnel loyalty or attractiveness for workers. The study can be
used as a start point for future research on a comparative base in order to
identify similarities or differences among countries or categories of employees.
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A
content analysis of CSR communication through internet: understanding how
companies portray CSR in corporate websites and social media sites; Lina M.
Gomez, Spain
Abstract
Corporate Social Responsibility (CSR), as a business evolution , places
opportunities to organizations for performing economic, social, and
environmental initiatives. As a part of a socially responsible business
activity, companies must communicate CSR initiatives to stakeholders. Internet
has changed how enterprises communicate CSR messages because it allows
citizenship participation. Presently, the World Wide Web is an important tool
for a successful CSR communication process, especially with the advent of social
media channels that facilitate collaboration, knowledge, and the sharing of
ideas. This doctoral dissertation focuses on how organizations communicate CSR
messages and issues through the internet, taking as units of analysis corporate
websites and social media sites. The first part of this research studies CSR
presentational, content, and interactive communication features presented on the
top 50 Fortune companies’ websites of 2009. The second part analyses how
organizations communicate CSR through social media sites (such as Facebook and
Twitter). It sets a special emphasis to discover what types of CSR issues are
communicated and the level of interactivity presented. Results shown that in
spite of the great resources available for CSR online communication,
organizations are still in its infancy in promoting real online discussions
through the internet.
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In
Whose Interest Should Directors Act? Corporate Social Responsibility and the
Fiduciary Duty; Esheza Paul-Itua, Ireland
Abstract
The
divergence on the regulation of CSR through Corporations Acts, voluntary codes,
social and environmental legislation epitomes the distinctiveness of the
concept. The dynamism of this concept sensitises the business environment to an
extent where the need for regulation is pivotal. The legal dimensions of CSR
cannot be over exaggerated but what is of significance is how different
governments have regulated CSR within their own jurisdictions. The need for
corporations to be socially responsible creates a responsibility on directors to
ensure that social responsibility is enshrined in their core business
operations. However this responsibility may be alien to directors, shareholders
and the regulatory framework which they are subjected to. This is because the
traditional view of the corporation’s responsibility to maximise profit for its
shareholders still dominates most corporation’s laws and corporate environment.
Thus the need for corporations to be socially responsible invokes certain
challenges especially when it comes to corporation’s law. In this light, one
salient question that arises is ‘in whose interest are directors to act? Going
by the traditional view the shareholders interest should be protected. But the
concept of CSR invokes the need for the interest of other stakeholders to be
considered in any decision by the directors. This position is backed up by the
stakeholder theory. In line with this argument the provision of corporation law
as regards the duty of the directors becomes crucial. Directors duties and the
interpretation given according to case law is relevant for a clearer
understanding on whether the stakeholder principle has been enshrined in these
provisions. Recent developments in the United Kingdom show a shift from the
shareholder maximisation as section 172(2) of the Companies Act 2006 makes
provision for the interest of other stakeholders to be considered for the
success of the company. Across the transatlantic, the Canadian Supreme Court in
Peoples Department Stores Inc. (Trustee of).v. Wise , provided a broad
interpretation of the directors duty of loyalty to ‘act honestly and in good
faith with a view to the best interest of the corporation’ by making it
legitimate for directors to take the interest of other stakeholders into
consideration while acting in the best interest of the corporation. Following
the recent shift in both case law and legislation, this paper critically
examines the use of corporate law through the fiduciary duty of directors as a
means to provide for adequate regulation of CSR. Interpretation by case law will
be examined while highlighting the concerns that arise because of the interplay
created by CSR and directors duties especially when it comes whether directors
are acting ultra vires by engaging in CSR
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Networking for Corporate Social Responsibility: A Business strategy; Maria
Luisa Picard-Ami, Mexico
Abstract
This
exploratory paper analyzes networking as a dimension of corporate social
responsibility (CSR. Networking for CSR is a growing trend in the business
world, particularly in the last 10 years. However the practice of strategically
utilizing business networks when defining and implementing social
responsibilities policies and programs has received little academic attention.
CSR and business networking are explored as synergistic non-market business
practices that both facilitate integration and competitiveness in a globalized
and internationalized environment and shape the role corporations in developing
and implementing strategies of sustainability. This research is part of a larger
and more comprehensive doctoral research dissertation project that is looking at
networking and CSR as implemented by corporations that operates on the US –
Mexico border region.
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Authentic Leadership and a Stakeholder Approach to Corporate Social
Responsibility; Kevin McDermott, Canada
Abstract
This
article takes a stakeholder approach to corporate social responsibility (CSR),
suggesting that stakeholder engagement is an appropriate lens through which CSR
issues can be addressed. Propositions are suggested positing that ethical
leaders will be more likely to participate in stakeholder engagement and that
high levels of psychological capital will have a mediating effect on leaders,
increasing stakeholder engagement. The suggestion that authentic leaders are
likely to participate in stakeholder engagement is further motivated by
conceptually linking the component parts of authentic leadership and responsible
leadership.
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