This article investigates how companies make sense of CSR. It is based on an explorative comparative case study of 18 companies in the Netherlands using background information, interviews and annual reports. Initially, the sensemaking process of CSR is guided and coordinated by change agents who are specifically appointed to explore the implementation of CSR in their company. These change agents initiate the CSR process within their own organisations. The meaning they develop stems from their personal and organisational values and frames (...) of reference. By attuning the vocabulary of CSR to the language of their colleagues, they aim to gain support for this undertaking in their organisation. This sensemaking procedure can be divided into pragmatic, external, procedural, policy‐oriented and value‐driven processes. The capability of an organisation to embed CSR is the result of trial and error, personal preferences and the use of language by the change agent that fits the (dynamic) situation at hand. Thus, each organisation needs a tailor‐made approach to implement CSR successfully. (shrink)

Almost two decades ago, Prahalad and Hammond [Harv Bus Rev, 80(9):48–59, 2002] introduced the base/bottom of the pyramid (BOP) approach to profitably serving the poor with business models adapted from developed markets while alleviating poverty. In response to disappointing results and ethical criticism, the BOP approach evolved from a just-for-profit approach with a passive role of the poor to an inclusive development approach that integrates the principles of the triple bottom line. A recent review of the BOP literature [Dembek et (...) al., J Bus Ethics 165(3):365–382, 2020], however, reveals a lack of empirical evidence to support the sustainable BOP approach. In this paper, we specify the assumptions underlying the sustainable BOP approach and test them using structural equation modeling with clustered robust standard errors on a unique dataset of 212 firms. Our findings show that BOP business model involvement and adaptive capacity are significant drivers of the triple bottom line at the BOP; however, business model adaptive capacity does not guarantee an ecologically sustainable performance at the BOP. We find that there is a need for further extension of the ethical foundations of the sustainable BOP approach. (shrink)

At the centre of responsible management (RM) learning is the development of managerial competence for ethics, responsibility, and sustainability (ERS). Important contributions have been made from each: the ethics, responsibility, and sustainability disciplines. However, we are yet to integrate these disciplinary contributions into a comprehensive interdisciplinary RM competence framework that corresponds to the interdisciplinary nature of RM challenges. We address this priority in this paper and report on the findings of an integrative structured literature review of 224 management competence articles (...) across the ERS disciplines. Our thematic template analysis has produced an interdisciplinary RM competence framework of three layers of personal, behavioural, and intellectual competences and independent and interdependent competence dimensions. The resulting 3 × 2 competence matrix framework accommodates 33 interdisciplinary ERS competence themes and 90 subthemes in the six competence domains of _being_ and _becoming_, _acting_ and _interacting_, _knowing_ and _thinking_. To the RM discussion, we contribute an interdisciplinary competence framework that enables the development of responsible managers who tackle the inherently interdisciplinary issues of RM. To the competence discussion, we contribute the interdependent competence dimension and future research directions through the lens of response-ability. _JBE Section:_ Business Ethics Learning and Education. (shrink)

Corporate activities conducted under the banner of creating shared value (CSV) have gained popularity over the last decade, and some MNCs have espoused that CSV has entered the heart of their practices. There has, however, been criticism about the lack of a standard definition of CSV. The purpose of the current study was to develop a working definition of CSV by identifying distinctions between CSV and various conceptions of corporate social responsibility (CSR). We conducted 26 semi-structured interviews with managers and (...) stakeholder representatives of five multinational corporations (MNCs) and three small and medium enterprises (SMEs), all headquartered or rooted in Asia. These firms had received public recognition for their CSV engagement. We compared and contrasted interviewees’ conceptions and descriptions of CSV and traditional CSR (philanthropy) and mapped these against Carroll’s four-layer model of responsible corporate management. Interviewees tended to frame CSV as a sustainable business model that generates social and economic value simultaneously. Traditional CSR was characterized as “giving back” some of the surplus from economic returns. In addition, interviewees described examples of strategic CSR, which involved pump-priming interventions for empowering and enabling stakeholders of the CSV practices of the focal firm to participate in the associated wealth and well-being co-creation. Keywords: Corporate social responsibility, creating shared value, qualitative, Asia. (shrink)

The objective of this article is to create an understanding of how the UN sustainable development goals can be used to steer stakeholder engagement for transformative change, meeting global challenges, and navigate a new business-societal practice driven by a values-based business model. The article is a conceptual study with case studies of the role that the SDGs play in multi-stakeholder dialog via the kind of sustainable business-societal practice that takes corporate social responsibility to the next level, where it is embedded (...) in a values-based business model, creating a new meaning to effect real business-societal transformation. Multi-stakeholder dialog implies interactive and communicative engagement with the full range of stakeholders in order to create value for all, employing a societal perspective and using the value network as a basis for effective decision-making. We explain our methodological approach by presenting multi-stakeholder dialog in practice, in the form of multiple case studies. These empirical settings consisted of two values-driven privately owned companies with a strong reporting mechanism and a clear transformation agenda based on the SDG challenges: IKEA and Löfbergs. The empirical study provides the basis for our proposed model. This article makes an original contribution to the study of the use of SDGs in management and service research. It investigates steering and navigating processes in specific contexts in order to determine what should be subject to legal enforcement and what comprises moral and/or ethical value, particularly at the societal level. (shrink)

The United Nations (UN) 2030 Agenda for Sustainable Development has considerable potential for achieving a more sustainable future. However, the concrete realisation of Sustainable Development Goals (SDGs) is impeded by how they are implemented by a diverse set of competent agents. This conceptual paper draws on social impact theory to investigate how businesses can utilise the SDG framework to achieve positive social outcomes. We identify two pathways that can guide businesses to improve their SDGs interventions, which entail considering the _interconnections_ (...) between the goals that are directly or indirectly affected by the initiative at stake and the _inclusiveness_ of the actors affected by the SDGs. Building on the literature on hybrid organising (to frame interconnectedness) and the literature on multi-stakeholder partnerships and deliberative governance (to frame inclusiveness), we discuss a set of organisational mechanisms and transformations that can help businesses ensure that their SDGs interventions are more socially impactful. By doing so, this paper extends the literature on the role of companies for sustainable development and provides some practical implications. (shrink)

The complexity of current social and environmental grand challenges generates many conflicts and tensions at the individual, organization and/or systems levels. Paradox theory has emerged as a promising way to approach such a complexity of corporate sustainability going beyond the instrumental business-case perspective and achieving superior sustainability performance. However, the fuzziness in the empirical use of the concept of “paradox” and the absence of a systems perspective limits its potential. In this paper, we perform a systematic review and content analysis (...) of the empirical literature related to paradox and sustainability, offering a useful guide for researchers who intend to adopt the concept of “paradox” empirically. Our analysis provides a comprehensive account of the uses of the construct - which allows the categorization of the literature into three distinct research streams: 1) paradoxical tensions, 2) paradoxical frame/thinking, and 3) paradoxical actions/strategies - and a comprehensive overview of the findings that emerge in each of the three. Further, by adopting a system perspective, we propose a theoretical framework that considers possible interconnections across the identified paradoxical meanings and different levels of analysis (individual, organizational, systems) and discuss key research gaps emerging. Finally, we reflect on the role a clear notion of paradox can have in supporting business ethics scholars in developing a more “immanent” evaluation of corporate sustainability, overcoming the current instrumental view. (shrink)

The study reported in this paper sought to examine the extent to which organisational leadership support and organisational culture explain the effect of regulation on sustainable procurement practice, as insights into this relationship is lacking in the extant literature. Useable survey data from 322 Ghanaian organisations were analysed using descriptive statistics, and structural equation modelling techniques. The analysis examined the nature of sustainable procurement practice in an African context, and the potential mediating effects of organisational leadership support and organisational culture (...) on regulation’s relationship with sustainable procurement. The findings reveal a moderate sustainable procurement practice in Ghanaian organisations, a significantly positive effect of regulation on related practices, and a mediation effect of organisational leadership support on regulation’s relationship with sustainable procurement. There was, however, no mediation effect relative to organisational culture. Potential relevance and implications of the study for theory and practice are explored in the discussion and conclusion sections. (shrink)

It is becoming clear that many of today’s management theories are inadequate theoretically and practically to move understanding, scholarship, and practice to where it needs to be for scholars, business leaders, and policy makers to cope with an increasing fraught world. This Special Issue’s focus is on sustainability. Sustainability challenges need to incorporate multidisciplinary interventions and the trans- and interdisciplinary nature of solutions. To actively seek transformation toward sustainability, fundamental and innovative short-term as well as long-term efforts are required in (...) society, economy, technology, and education, including our understanding of human behavior and attitudes toward the management of the environment. This introductory piece presents natural science theories as a promising approach for achieving progress toward transformation for sustainability. (shrink)

Business sustainability aims to combine market logic with social welfare logic. In literature, it is commonly assumed that sustainability and the social welfare logic associated with it are characterized by a long-term orientation. However, this assumption is problematic because this principle may not apply in certain contexts. This qualitative study challenges this assumption and focuses on the mechanisms by which time affects the adoption of sustainability practices in the context of socially responsible investing (SRI) practices in Swiss banks and insurance (...) companies. The article provides insights into the mechanisms associated with different time horizons and investigates their effects on the adoption of SRI in financial intermediaries. It also shows how the dimension of time shapes interactions between the two institutional logics underlying SRI in business organizations through specific mechanisms. (shrink)

The term “lean in” was popularized by Sheryl Sandberg, Facebook COO, via her #1 Best Seller encouraging women to defy their fears and dare to be leaders in their fields. She received criticism because although admitting to external barriers contributing to the gender gap in leadership, the scope of her book focused on the internal shortcomings of women. She asserted that women are hindered by barriers that exist within themselves, and provided practical tips, backed by research, to equip women with (...) strategies to proactively progress in the workplace instead of shying away. Sandberg is not the first to raise concern about gender inequality. Other women in history like Susan B. Anthony and Maggie Lena Walker also challenged lopsided gender roles through their words and actions. Using the critical biography methodology, this paper explores these women’s experiences, philosophies and contributions, reflects on Sandberg’s insight, and develops a framework, based on the theory of planned behavior as well as the ethical principles of utilitarianism and corporate social responsibility, that links internal factors, organizational external factors, and societal external factors to intentions to lean in and leaning in behavior. Thus, via critical biography, this paper examines both internal and external factors, showing how they are linked, and how they may impact leaning in intentions and behavior. The paper also discusses how leaning in may influence both individual and gender mobility for women, and ultimately, increased gender equality. (shrink)

This is the first study to examine the relationship between sustainability and soundness in banking as part of an integrated reporting approach. We consider 12 major European banks over the period 2006–2016. To test the relationship, two indexes were constructed, the sustainable performance index, which attempts to measure sustainability, and the banking soundness index, which measures bank soundness. The results show a bidirectional causality between sustainability and banking soundness. More specifically, soundness encourages banks to engage in sustainable development activities, while (...) the implementation of a sustainable development approach has a negative effect on banking soundness. Our research contributes to the literature on this topic in two ways. First, we propose a new method for measuring banking soundness based on a Bayesian approach. This approach allows us to study a large number of criteria and allows us to determine proactively the importance and the contribution of different determinants in achieving soundness. In addition, to the best of our knowledge, this is the first study that attempts to study the relationship between bank soundness and sustainability. (shrink)

Nowadays, a significant portion of corporate social responsibility (CSR) communication takes place online. The current article attends to an essential, yet often overlooked element of online CSR communication: cross-sectoral hyperlink networks. The article argues that corporations build cross-sectoral hyperlink networks with nongovernmental organizations (NGOs) as a form of CSR communication to manage social issues. Using social network analysis, this article analyzes the hyperlink network data between 136 corporations and 94 international NGOs. Findings show that corporations’ cross-sectoral ties serve as a (...) communication strategy to respond to salient issues and manage issues that are relevant to these corporations. NGOs’ tenure and network dynamics are also found to significantly affect the number of cross-sectoral ties built with corporations. (shrink)

While many authors have theorized about the ability of the humanities to enhance business ethics education, scant empirical work exists to support this speculation. We therefore conduct a study to measure the impact of a live theatre performance on ethical reasoning. We asked students to analyze an ethically-laden historical disaster scenario both before and after attending a performance featuring related narrative themes. Our hypothesis is that attending a live performance would cause students to take a more ethical view of an (...) industrial disaster case study. Results show support for the notion that live theatre may impact individuals’ ethical decision-making as applied to a representative business case. Specifically, we found a significant difference in what parties students hold responsible, what actions students think should have been taken, and how cultural norms affect students’ perceptions of ethical obligations. We therefore suggest that live theatre may be a novel pedagogical tool in business ethics education. (shrink)

Recent developments around the sharing economy bring to the fore questions of governability and broader societal benefit—and subsequently the need to explore effective means of public governance, from nurturing, on the one hand, to restriction, on the other. As sharing is a predominately urban phenomenon in modern societies, cities around the globe have become both locus of action and central actor in the debates over the nature and organization of the sharing economy. However, cities vary substantially in the interpretation of (...) potential opportunities and challenges, as well as in their governance responses. Building on a qualitative comparative analysis of 16 leading global cities, our findings reveal four framings of the sharing economy: ‘societal endangerment,’ ‘societal enhancement,’ ‘market disruption,’ and ‘ecological transition.’ Such framings go hand in hand with patterned governance responses: although there is considerable heterogeneity in the combination of public governance strategies, we find specific configurations of framings and public governance strategies. Our work reflects the political and ethical debates on various economic, social, and moral issues related to the sharing economy, and contributes to a better understanding of the field-level institutional arrangements—a prerequisite for examining moral behavior of sharing economy organizations. (shrink)

Business Ethics: A European Review, EarlyView.

Recent developments around the sharing economy bring to the fore questions of governability and broader societal benefit—and subsequently the need to explore effective means of public governance, from nurturing, on the one hand, to restriction, on the other. As sharing is a predominately urban phenomenon in modern societies, cities around the globe have become both locus of action and central actor in the debates over the nature and organization of the sharing economy. However, cities vary substantially in the interpretation of (...) potential opportunities and challenges, as well as in their governance responses. Building on a qualitative comparative analysis of 16 leading global cities, our findings reveal four framings of the sharing economy: ‘societal endangerment,’ ‘societal enhancement,’ ‘market disruption,’ and ‘ecological transition.’ Such framings go hand in hand with patterned governance responses: although there is considerable heterogeneity in the combination of public governance strategies, we find specific configurations of framings and public governance strategies. Our work reflects the political and ethical debates on various economic, social, and moral issues related to the sharing economy, and contributes to a better understanding of the field-level institutional arrangements—a prerequisite for examining moral behavior of sharing economy organizations. (shrink)

A solidariedade pode ser definida como um ato de bondade ou compartilhamento com o próximo. Também pode ser vista como um sentimento, que proporciona uma união de simpatias, interesses ou propósitos entre os membros de um grupo, levando à cooperação mútua entre duas ou mais pessoas. Na vida pessoal aceita-se e até busca-se um comportamento solidário, como forma de aprimoramento contínuo enquanto ser humano. E na vida profissional, como a solidariedade é vista? Como ela pode ser aplicada? Este texto trata (...) deste assunto buscando elementos que auxiliem às pessoas a agirem de forma mais solidária nas organizações. (shrink)

The systemic complexity of sustainable development imposes a major cognitive challenge to students’ learning. Faculty can explore new approaches in the classroom to teach the topic successfully, including the use of technology. We conducted an experiment to compare the effectiveness of a simulation vis-à-vis a case-based method to teach sustainable development. We found that both pedagogical methods are effective for teaching this concept, although our results support the idea that simulations are slightly more effective than case studies, particularly to teach (...) its multidimensional and inter-temporal nature. Therefore, our findings suggest the use of both simulations and case studies as pedagogical tools to convey the main ideas associated with sustainable development. (shrink)

This study focuses on the prediction of the engagement of small- and medium-sized enterprises (SMEs) in environmental management practices, based on a random sample of 689 SMEs. The study finds that several endogenous factors, including tangibility of sector, firm size, innovative orientation, family influence and perceived financial benefits from energy conservation, predict an SME’s level of engagement in selected environmental management practices. For family influence, this effect is found only in interaction with the number of owners. In addition to empirical (...) research on SMEs’ environmental behavior, this article draws on the ecological modernization literature as well as the theory of planned behavior. (shrink)

Most studies of corporate social responsibility have focused on the organisational level, while the individual level of analysis has been treated as a ‘black box’ when researching antecedents of CSR engagement or disengagement. This article offers insights into a small and medium-sized enterprise that is recognised as a pioneer in CSR. Although the extant literature suggests that the owner-manager is crucial in the implementation of CSR, this study reveals that employees drive CSR. The employees in the focal firm voluntarily joined (...) forces based on their shared perception of moral responsibility for CSR and they developed strict targets to be achieved by 2030. Despite their strong ethical and moral perspective when enacting CSR, they disengaged from their moral responsibility for CSR in various contexts. This paper contributes to the theory of moral decoupling by uncovering a novel context of disengagement—‘visionary procrastination’. Visionary procrastination is suggested to be a particularly relevant context of disengagement when individuals perceive moral responsibility for CSR. Moreover, by delivering insights into the antecedents of employee-initiated CSR on the organisational level, this study adds to the growing body of literature on the micro-foundations of CSR. (shrink)

The practice of relational leadership is essential for dealing with the increasingly urgent and complex social, economic and environmental issues that characterize sustainability. Despite growing attention to both relational leadership and leadership for sustainability, an ethical understanding of both is limited. This is problematic as both sustainability and relational leadership are rife with moral implications. This paper conceptually explores how the moral theory of ‘ethics of care’ can help to illuminate the ethical dimensions of relational leadership for sustainability. In doing (...) so, the implications of ethics of care more broadly for the practice of relational leadership development are elaborated. From a caring perspective, a ‘relational stance’ or logic of effectiveness can be fostered through engaging in a reflective process of moral education through conversation. In starting this dialogue, we can begin to build capacity for relational leadership for sustainability and, thus, support the development of individual well-being and organizational and societal flourishing. (shrink)

Fulfilling consumer expectations of corporate social responsibility can bring strategic advantage to firms. However, research on the topic is fragmented across disparate disciplines, and a comprehensive framework to connect CSR supply and demand is missing. As a result, firms often supply CSR that does not attract demand, as signified by pessimism about ethical consumerism in recent years and the inconclusive link between corporate financial and social performance. In this study, we propose a framework of strategic CSR management to define how (...) a company’s supply of CSR could meet consumer demand for ethical products by aligning managerial and consumer perspectives. We then investigate empirically whether such a strategic approach, which integrates potential demand in CSR management, would influence consumer choice of products with CSR components. Our hybrid choice modeling allows the inclusion of psychological biases caused by social desirability and cynicism to increase result validity. The findings support the explanatory power of the framework and reveal that consumers prefer some CSR elements while others adversely affect choices. This study advances the understanding of strategic CSR management and its impact on consumer choice and helps managers include the right mix of CSR characteristics in their products to satisfy ethical consumers. (shrink)

The corporate social responsibility and industrial relations studies have evolved mostly in parallel. In this paper, we integrate the IR with the CSR perspective, highlighting their similarities and differences. In particular, the study adopts a framework which includes a wide set of CSR-related issues to explore what unions and companies negotiate under the umbrella of CSR. It analyses and compares the national sectoral agreements of two key industries in the Italian economy, i.e. Metal and Chemical. We find that these two (...) sectors exhibit differences because the CSR-related issues covered by the two contracts are formally labelled as CSR in the Chemical contract, and not labelled as CSR in the Metal contract. We also find similarities regarding the CSR-related issues covered and not covered by the national contracts, and the binding processes centrally negotiated for their implementation. We interpret the similarities in light of the specificities of the Italian IR system, and the differences in light of the negotiation traditions of the two sectors under study, which induce the actors in the Metal sector to focus more on what differentiates the CSR and IR perspectives, and the actors in the Chemical sector to focus more on what the CSR and IR perspectives share. (shrink)

This paper explores the role of ethics and responsibility as drivers of a transition to a more sustainable agri-food system, by drawing on an investigation of the governance of social sustainability in the UK’s conventional food supply. The paper investigates how and why various non-state actors in the conventional food supply construe certain social obligations as being part of the remit of the food supply; whether ethics plays a motivating role; and the extent to which their activities are linked to (...) sustainability. The paper uses data collected via two surveys of diverse entities in the conventional food supply, the first a survey of public-facing websites, the second a series of in-depth interviews. The entities ranged from primary producers, manufacturers and food service operators to consultancies, standard-setting organisations and advocacy groups. The study finds that actors view a variety of socially focused or socially beneficial activities as legitimate governance concerns for the conventional food supply, and that ethics plays a role in motivating or justifying these activities. However, the activities are inconsistently associated with sustainability, a finding that may undermine the use of sustainability programmes as tools for driving ethical agendas. Moreover, the dominant business framing of the conventional food supply means that ethical considerations are often expressed in terms of more instrumental priorities. Social sustainability or responsibility actions can be justified on moral grounds as ‘the right thing to do’ but usually have to be backed up in more pragmatic terms as a way of ‘doing well by doing good’. (shrink)

This paper seeks to contribute to the debate around sustainability by proposing the need for an ecocentric stance to sustainability that reflexively embeds humans in—rather than detached from—nature. We argue that this requires a different way of thinking about our relationship with our world, necessitating a engagement with the sociomaterial world in which we live. We develop the notion of ecocentrism by drawing on insights from sociomateriality studies, and show how radical-reflexivity enables us to appreciate our embeddedness and responsibility for (...) sustainability by bringing attention to the interrelationship between values, actions and our social and material world. We examine the implications of an ecocentric radically reflexive approach to sustainability for management education. (shrink)

This study presents the design and selected results of a comprehensive research on measuring the concept of sustainable entrepreneurship. We used the methodology of conjoint analysis and developed a hierarchical framework that lists all the multi-attributes that exist in the triple bottom line concept. In doing so, we collected data from 150 Greek food companies. The multi-attributes were categorized and ranked into the following four headings: internal social values, external social values, environmental values and economic values. Specifically, we found that (...) the creation of values that improve the safety and hygiene issues of products to consumers is the most important attribute for the ISV domain. Respectively, the most important attribute for the ESV domain is the creation of values that impact on the local economy. Accordingly, the creation of values for minimizing environmental impacts was found as the most important attribute for the ENV domain. And lastly, the establishment of ECV that increase long-run profitability was identified as the most important for the ECV dimension. Finally, all the categorized values offer rich feedback for entrepreneurship scholars and parishioners. And, to that extent, our findings are slightly different from those reported in previous researches to other contexts, as we have managed to build an aggregated instrument that promotes the hybrid nature of food companies towards international development. (shrink)

Corporate responsibility is considered the “epitome of corporate ethics.” In “the balanced concept of the firm,” a corporation is seen as a moral agent that has a balanced approach to managing three interrelated and equally important responsibilities viz. economic, social, and environmental. The case study aims to advance our understating of the “triple bottom line approach to CSR” by showing how a news media organization committed itself to dispensing its corporate responsibilities despite facing lawless situations. Through a detailed study of (...) organizational records and interviews with the top management of the organization, we found that Prabhat Khabar could reap rich benefits for its stakeholders by engaging in role-related work and following business practices that were innovative, contextually appropriate, and ethically correct. As Prabhat Khabar’s growth happened in a market that was adverse to business activities, we believe that its story would act as a role model function of corporate conduct in emerging economies. Moreover, it would help organizations understand how to commit themselves to corporate responsibilities in unfavourable circumstances. (shrink)

Distributional fairness of corporate distributions is an important social issue linked to accounting for equality. Value added and the information contained in the value added statement can conceptually be regarded as a reflection of how the company is managed for all stakeholders. We investigate value added information published in sustainability reports to determine if the information provided is useful for assessing distributional fairness between stakeholders. We find that the value added information disclosed lack conciseness, comparability and understandability. The divergence is (...) considerable and the explanations of the disclosed information so limited that the usefulness of the value added disclosures must be questioned. Our results suggest several obfuscating techniques in the disclosure of value added information, including disclosing information that is conceptually compromised, resulting in comparability issues and disclosing information that can’t be verified by reconciling back to the financial statements. Our findings have clear ethical and moral implications as they stress the societal issue of distributional fairness. It seems that companies are either reluctant to provide value added information that is useful, or deliberately use value added disclosures to obfuscate. Information reflecting distributional fairness is therefore compromised. (shrink)

Previous research on sustainable entrepreneurship has mainly aimed to understand the antecedents of entrepreneurs’ sustainability-oriented behavior. Yet the literature lacks a more nuanced understanding of how entrepreneurs implement sustainability strategies when creating a new venture. Drawing on sustainability concepts, we first examine how entrepreneurs balance the economic, environmental, and social dimensions as part of their ventures’ strategic ambitions. We show that sustainable entrepreneurs prioritize the three sustainability dimensions and possibly reprioritize them in response to stakeholder interests. Applying a stakeholder theory (...) perspective, we theorize that how entrepreneurs balance their sustainability dimensions and goals depends on the degree of stakeholder involvement and of external expectations. Our contributions refine the growing sustainable entrepreneurship literature and call attention to the importance of including weightings and time when examining the dimensions of sustainability. (shrink)

Non-governmental organizations are increasingly important drivers for businesses’ self-regulation to operate in a sustainable way. We shift the perspective on NGOs from focusing on their advocacy role to focusing on their accountability for having sustainable internal operations. In a multiple case analysis, we explore the question ‘What are the drivers and barriers to sustainable conduct of NGOs that are sustainability advocates?’ Drawing on institutional theory, we obtain novel insights into the legitimacy-seeking motivations for sustainable conduct in the specific context of (...) advocacy NGOs. We found that, affected by its mission, the cultural-cognitive drive is particularly high, with sustainable conduct as an internally ‘taken-for-granted’ behavior, followed by the normative drivers, with the balance between perceived vulnerability of needing to ‘walk the talk’ and the sense of immunity due to lack of external scrutiny, and there are hardly any regulative drivers. Furthermore, these organizations face idiosyncratic trade-offs when balancing investments in their advocacy missions with investments in sustainable operations, reflecting ethical dilemmas. In a broader sense, this research elucidates the way advocates cope in situations of institutional complexity, with conflicting institutional demands between their mission and role-model function. (shrink)

While it is well known that SME owner–managers’ sustainability values and attitudes impact their company’s sustainability activities, they often face profit-driven institutional orders. In a qualitative study, we investigate which identities are critical for their engagement in sustainability and how these identities interrelate with their institutional environment. We applied a qualitative design with narratives from 29 owner–managers of hospitality businesses who belong to a New Zealand-based sustainability network. Our study revealed no single overarching sustainability identity; instead, six identities could be (...) identified as sustainability-related and be linked to different institutional orders. By analyzing the interplay between the identities and the institutional environment, we also found mechanisms on how SME owner–managers impact on their business’ sustainability. We revealed that an adequate institutional environment can foster the development of sustainability-related identities, which in turn can lead to cultural evolution towards more sustainability. By integrating identity theory with organizational institutionalism, we contribute to theoretical development and to further sustainability research at individual and institutional level. (shrink)

In a recent review article published in this journal, Hansen and Schaltegger discuss the architecture of sustainability balanced scorecards. They link the architecture of SBSCs to the maturity of the value system of a firm as well as to the proactiveness of a firm’s sustainability strategy. We contend that this argument is flawed and that the architecture of SBSC does not matter since—irrespective of their architecture—SBSCs are ill-suited to achieve substantive corporate contributions to sustainability. First, we assess the SBSC against (...) three fundamental conditions for an effective management of corporate sustainability—the generation of positive outcomes at the societal level, the consideration of complexities and tensions, and the integration of heterogeneous and competing logics—to show that the SBSC is diametrically opposed to the complex and multi-facetted nature of corporate sustainability and ill-suited to achieve transformational change of for-profit organisations towards sustainability. Second, we address the question whether architecture of the SBSC matters and find that it is a fallacy to believe that the architecture of SBSCs can address this fundamental misfit. Rather, our argument reveals that irrespective of its architecture the SBSC is not a suitable tool for achieving strategic change for sustainability beyond incrementalism because it is deeply rooted in the idea of aligning sustainability with established core business routines. We propose that the emerging integrative view on corporate sustainability offers a more promising route for scholars and practitioners who are truly concerned with a deep transformation of private firms towards more sustainability. (shrink)

Despite the growing interest in examining the role of religious beliefs as a guide towards environmental conscious actions, there is still a lack of research informed by an analysis of divine messages. This deficiency includes the extent to which ethics for environmental responsibility are promoted within textual divine messages; types of environmental themes promoted within the text of divine messages; and implications of such religious environmental ethics for business practice. The present study attempts to fill this gap by conducting a (...) thorough content analysis of environmental themes within the divine message of Muslims focusing on their related ethical aspects and business implications. The analysis has revealed 675 verses in 84 chapters throughout all 30 parts of the Qur’an, with environmental content relating to the core components of the natural world, i.e. human beings, water, air, land, plants, animals, and other natural resources. This environmental content and its related ethics are grounded on the belief that humans are vicegerents of God on the earth and their behaviours and actions are motivated by earthly and heavenly rewards. Implications of these findings for different sectors/businesses are also highlighted. (shrink)

A recent conference had as a theme, Ethics in the Fractured State. That theme presumes that there is a fractured state – if not everywhere then somewhere, if not now, then soon. This paper looks at the nature of the fracture and at the implications for the teaching of ethics. Three important lines of fracture – plural, secular, anti-business – are considered in the paper, each described and distinguished separately. The fracture makes ethics more relevant not only in business schools (...) but also in professional faculties such as engineering and pharmacy. The recent rise in anti-business sentiment and its potential impact for the teaching of ethics, especially business and professional ethics, is discussed. The focus is on the implications for the teaching of applied ethics. (shrink)

Based on the concept of shareholder primacy, many scholars have argued that it is more important for businesses to earn profits for their shareholders than to provide benefits to society at large. Corporate social responsibility is often regarded as an investment that comes at the expense of shareholders. In contrast, research analyzing the connections between the equity ownership structure of a company and its level of CSR engagement suggests that CSR offers benefits to shareholders that go beyond direct financial returns (...) from investments. This study provides a comprehensive review and systematic assessment of theoretical considerations and approaches regarding different forms of equity ownership and their relationships to CSR, and it discusses the relevant benefits and motivations of shareholders. The perceived value of these CSR benefits varies among different types of shareholders, as they assign unequal values to short-term financial or to rather long-term CSR benefits. Based on a literature sample of 146 publications, this review demonstrates central problems inherent in previous analyses. Given the ambiguous and partially contradictory findings of prior research, this study identifies potential moderating influences that help clarify empirical evidence. A contingency approach is suggested in future research, as this can help resolve the problem of contradictory empirical findings and theoretical arguments. (shrink)

This paper highlights the emergence of different ‘vocabularies’ that describe various values-driven business functions within large organizations and argues for improved horizontal alignment between them. We investigate two established functions that have long-standing organizational histories: Ethics and Compliance and Corporate Social Responsibility. By drawing upon research on organizational alignment, we explain both the need for and the potential benefit of greater alignment between these values-driven functions. We then examine the structural and socio-cultural dimensions of organizational systems through which E&C and (...) CSR horizontal alignment can be coordinated to improve synergies, address tensions, and generate insight to inform future research and practice in the field of Business and Society. The paper concludes with research questions that can inform future scholarly research and a practical model to guide organizations’ efforts towards inter-functional, horizontal alignment of values-driven organizational practice. (shrink)

In this theoretical paper, I analyze business groups’ corporate social responsibility. Building on economic thinking, I propose that the level and diversity of CSR investments of business groups evolve with the development of the country, as a result of the interaction of two drivers: the level of infrastructure deficiencies and the cost of negative externalities. I argue that in underdeveloped countries, business groups have high levels and low diversity of CSR investments, focusing on the social arena to compensate for infrastructure (...) deficiencies. As countries implement pro-market reforms and become emerging economies, the level of CSR investments diminishes as business groups can rely on external providers and the government for supporting infrastructure, but CSR diversity increases to address the growing costs of negative externalities in the environmental and economic arenas. As countries further develop to become advanced economies, business groups’ level and diversity of CSR investments increase to prevent the high costs of negative externalities in the social, environmental, and economic arenas proactively. (shrink)

Often overlooked in studies of the corporation is the recognition that the modern corporate form and its power are rooted in the issue of race, and more specifically, in racial oppression. The racialized roots of the corporation become exposed when we acknowledge the significance of slavery and the Fourteenth Amendment to the evolution of the corporate form along with the discriminatory role corporations have traditionally played in shaping race relations in the U.S. This article draws upon several theoretical perspectives, primarily (...) critical race theory, management theory, legal studies, diversity management, and corporate social responsibility to introduce the corporate responsibility to race concept and establish it as a new basis for understanding why corporate persons have a responsibility for improving race relations. (shrink)

In this article, the focus is on developing a governance concept built on integrating the ISO 26000 Social Responsibility standard with an “employee social responsibility” concept developed by the authors. To this end. The authors propose to compliment the voluntary, organizationally adaptable, ISO 26000 SR standard for the organization/firm with a seamlessly integrated—and equally adaptable—ESR concept for the individual/employee of that organization/firm. An SR/ESR governance concept emerges, with an emphasis on implementing a SR-based business enterprise code of conduct and ESR-related (...) functional-level codes of conduct, the latter firmly ensconced in an organization's ethical climate. The conclusion section discusses the strengths and weaknesses of our proposed SR/ESR governance concept. (shrink)

This study explores how paradoxical tensions between economic growth and environmental protection are avoided through organizational mythmaking. By examining the European oil and gas supermajors’ “CEO-speak” about climate change, we show how mythmaking facilitates the disregarding, diverting, and/or displacing of sustainability tensions. In doing so, our findings further illustrate how certain defensive responses are employed: regression, or retreating to the comforts of past familiarities, fantasy, or escaping the harsh reality that fossil fuels and climate change are indeed irreconcilable, and projecting, (...) or shifting blame to external actors for failing to address climate change. By highlighting the discursive effects of enacting these responses, we illustrate how the European oil and gas supermajors self-determine their inability to substantively address the complexities of climate change. We thus argue that defensive responses are not merely a form of mismanagement as the paradox and corporate sustainability literature commonly suggests, but a strategic resource that poses serious ethical concerns given the imminent danger of issues such as climate change. (shrink)

ABSTRACT:This article reviews four key orientations in environmental ethics that range from an instrumental understanding of sustainability to one that acknowledges the intrinsic value of sustainable behavior. It then shows that the current scholarly discourse around corporate sustainability management—as reflected in environment management, corporate social responsibility, and corporate political activity —mostly favors an instrumental perspective on sustainability. Sustainable business practices are viewed as anthropocentric and are conceptualized as a means to achieve competitive advantage. Based on these observations, we speculate about (...) what corporate sustainability management might look like if it applied ethical orientations that emphasize the intrinsic value of nature. This discussion also includes an introduction to two articles in this special section focused on the role of the environmental manager and sustainability standards, both of which offer paths for incorporating intrinsic valuation of the environment into sustainability management. (shrink)

This study examined the association between employee perceptions of two foci of corporate social responsibility and work attitudes in different countries. Using data collected as part of a multinational research project with a core team in the United States, we found that perceptions of externally focused CSR enactment were positively associated with employee engagement and affective commitment. Perceptions of internally focused CSR enactment were positively associated with affective commitment but not with employee engagement. Analyses across countries revealed more cultural than (...) economic differences. For example, perceptions of internally focused CSR enactment were consistently associated with affective commitment across cultural contexts, indicating that they might serve as a general foundation for building commitment. Perceptions of externally focused CSR were more strongly associated with affective commitment in Anglo than in Confucian and Latin American countries, suggesting a need for country-specific tailoring. Based on these results, we provided recommendations for planning and implementation of CSR. (shrink)

Both sustainability and identity are said to be paradoxical issues in organizations. In this study we look at the paradoxes of corporate sustainability at the individual level by studying the identity work of those managers who hold sustainability-dedicated roles in organizations. Analysing 26 interviews with sustainability managers, we identify three main tensions affecting their identity construction process: the business versus values oriented, the organizational insider versus outsider and the short-term versus long-term focused identity work tensions. When dealing with these tensions, (...) some interviewees express a paradoxical perspective in attempting to accept and maintain the two poles of each of them simultaneously. It emerges in particular that metaphorical reasoning can be used by sustainability managers in varied ways to cope with the tensions of identity work. We read these findings in light of the existing literature on the relation between paradoxes and identity work, highlighting and discussing their implications for both research and practice. (shrink)

The aim of this paper is to think business ethics with the help of philosopher Alain Badiou, focusing on Badiou's critique of ethics and the concepts of ‘event’, ‘truth’ and especially ‘subject’. Based mainly on review articles, I construct an understanding of business ethics (comprising corporate social responsibility and sustainability) and its history as a field of research. With the help of a framework developed from Badiou's work on ethics, I conduct a metacritique of business ethics as being intolerant (exclusion (...) of voices), nihilist (concerned with necessity and economics), reactive (to social movements in the 1960s, arguing that there has always been an ethics of business) and obscure (building upon the atemporal body of knowledge in ethics). Opposed to these tendencies, with the help of the constructive Badiou, I argue that business ethics should move towards the creation of faithful subjects possibly formed by ‘inexistent’ research in the field, as well as concerning itself with closely studying and identifying empirical cases of faithful subject formations and their deviations. (shrink)

This article describes the European Corporate Sustainability Framework (ECSF). This framework addresses complex issues such as Corporate Sustainability, Corporate Responsibility and Corporate Change. It is a conceptual framework based on the tradition of the quality management approach and the concept of phase-wise development. The framework is based on several theories and models, all proven individually over several decades. These theories are the Emergent Cyclical Levels of Existence Theory (ECLET) of Professor Graves, The Four Phase Model© (Hardjono), EFQM's Business Excellence Model, (...) Kaplan and Norton's Business Balanced scorecard, the research deliverables of the project "The European Way to Excellence" and the SqEME® methodology. All these models, theories and/or studies belong to the interpretative sociology (Milwax Burell and Morgan, 1992). The aim of the ECSF is to support organizations in their implementation of Corporate Sustainability and Corporate Responsibility (CS-R) by addressing the ambiguity and complexity of these issues. (shrink)

In this research, we evaluate the response of Brazilian consumers to corporate social responsibility (CSR) initiatives accompanied by a price increase. We demonstrate that the extent to which Brazilian consumers perceive a company to be socially responsible (i.e., their CSR perceptions) is related to both the basic transactional outcome of purchase intentions as well as two relational outcomes: the likelihood to switch to a competitor and to complain about the CSR-based price increase. More interestingly, we find that these relationships are (...) jointly mediated by the consumers' perceptions of price fairness and feelings of personal satisfaction. Perhaps most interesting, we find that these mediating effects vary with consumer purchasing power; the mediating effect of price fairness on purchase intention is stronger for lower income than for higher income consumers, whereas the mediating effects of personal satisfaction on switching and complaining intentions are stronger for higher income than for lower income consumers. (shrink)

Changes in social framework conditions, accelerated by globalization or political inventions, have created new societal demands and requirements on companies. The concept of corporate social responsibility is often considered a potential tool for meeting societal demands and criticism as a company voluntarily takes responsibility for society. The spotlight of public attention has only recently come to focus on agribusiness-related aspects of CSR. It is therefore the objective of this paper to provide an overview and a critical examination of the current (...) state of research into CSR in agribusiness from different perspectives. Upon that this paper goals to define CSR special cases in agribusiness and derive implications for further research. CSR in agribusiness is a multi-dimensional and complex concept, which is sensitive to ongoing exchange processes between companies and stakeholders. We conclude with the special position of CSR in agribusiness and that future research should focus on adding value to industry-specific CSR aspects in the general CSR framework borrowed from management literature. Explorative fieldwork such as expert interviews with different stakeholders might be suitable for gaining insights into agribusiness-specific aspects of CSR in firms. (shrink)

Recently, the increasing interest in responsible leadership (RL) has produced a research field rich in theoretical and conceptual potential, with diverse research foci, theoretical foundations, and methodological approaches. While these developments have demarcated the field from other leadership-oriented disciplines, they have equally courted fragmentation and ambiguity in terms of the field’s positioning within the greater body of leadership studies. To map the theoretical, methodological, and empirical state of the art of the RL field, we outline recent developments and delineate important (...) research gaps and directions for future theory development and empirical research. We emphasize the transition of RL research from micro-level perspectives with normative roots to research spanning multiple levels of analysis, vis-à-vis both antecedents and outcomes. We discuss the implications of our mapping, highlighting the necessity of not only conceptualizing RL across multiple levels of analysis, but also to actively focus on interactions among RL antecedents and outcomes across these levels. Through these, we aim to contribute to the field by strengthening its conceptual foundations and anchoring it more clearly within leadership studies overall. (shrink)