Corporate social responsibility (CSR) is one of the most prominent concepts in the literature and, in short, indicates the positive impacts of businesses on their stakeholders. Despite the growing body of literature on this concept, the measurement of CSR is still problematic. Although the literature provides several methods for measuring corporate social activities, almost all of them have some limitations. The purpose of this study is to provide an original, valid, and reliable measure of CSR (...) reflecting the responsibilities of a business to various stakeholders. Based on a proposed conceptual framework of CSR, a scale was developed through a systematic scale development process. In the study, exploratory factor analysis was conducted to determine the underlying factorial structure of the scale. Data was collected from 269 business professionals working in Turkey. The results of the analysis provided a four-dimensional structure of CSR, including CSR to social and nonsocial stakeholders, employees, customers, and government. (shrink)

Because corporate social responsibility can be beneficial to both companies and its stakeholders, interest in factors that support CSR performance has grown in recent years. A thorough integration of CSR in core business processes is particularly important for achieving effective long-term CSR practices. Here, we explored the individual CSR-related competencies that support CSR implementation in a corporate context. First, a systematic literature review was performed in which relevant scientific articles were identified and analyzed. Next, 28 CSR (...) directors and managers were interviewed. The literature review complemented with interview data resulted in the following eight distinct CSR-related competencies: Anticipating CSR challenges; Understanding CSR-relevant systems and subsystems; Understanding CSR-relevant standards; CSR management competencies, including Leading CSR programs, Managing CSR programs, and Identifying and realizing CSR-related business opportunities; Realizing CSR-supportive interpersonal processes; Employing CSR-supportive personal characteristics and attitudes; Personal value-driven competencies, including Ethical normative competencies, Balancing personal ethical values and business objectives, and Realizing self-regulated CSR-related behaviors and active involvement; and Reflecting on personal CSR views and experiences. Based on these results, implications for further research on this topic, as well as implications for practitioners, are discussed. (shrink)

Rather than re-examine the question of whether doing good generally helps a company to do well, this study draws on contingency theory to empirically examine when doing good helps a company do as well as possible. Using panel data, we examine the effects of industry life cycle, munificence, and instability on the relationship between corporate social responsibility (CSR) and corporate financial performance (CFP). Our findings indicate that life cycle has a significant impact on the CSR-CFP relationship, (...) as does industry instability. These findings suggest that CSR helps the bottom line considerably – if it is applied at the right time. (shrink)

This paper investigates the link between the consumer perception that a company is socially oriented and the consumer intention to buy products marketed by that company. We suggest that this link exists when at least two conditions prevail: (1) the products sold by that company comply with ethical and social requirements; (2) the company has an acknowledged commitment to protect consumer rights and interests. To test these hypotheses, we conducted a survey among the clients of retail chains offering Fair (...) Trade products. The results show that socially oriented companies can successfully leverage their reputation to market products with high symbolic values. (shrink)

BACKGROUND: In today’s world of increased awareness regarding the concepts of corporate social responsibility (CSR) and corporate governance (CG), many firms in the developed countries consider noncompliance with CSR and CG standards as an important source of risk to their reputations with stakeholders. OBJECTIVE: The aim of this study is to investigate the relationship between the corporate social responsibility disclosure (CSRD) index and corporate factors, namely, board size, board independence, board meetings, CEO (...) duality, a firm’s size, leverage, profitability and age. This is the first known study in the case of Saudi Arabia to use the GRI 4th edition indicators to construct the CSRD index and evaluate Saudi listed firms. Results: The results show that profitability and size factor have positive and significant association with CSR disclosure in listed Saudi firms. While CG characteristics have no impact on CSR disclosure except board independence which has a negative impact. Conclusion: The average of CSRD index among Saudi firms is too low, it is about 11% that means Saudi firms disclose 11% of the information that they have to provide for stockholders according to GRI guidelines. Furthermore, the study concludes that the most polluted sectors “Ener. (shrink)

Companies committed to corporate social responsibility should ensure that their managers possess the appropriate competencies to effectively manage the CSR adaptation process. The literature provides insights into the individual competencies these managers need but fails to prioritize them and adequately contextualize them in a manner that makes them meaningful in practice. In this study, we contextualized the competencies within the different job roles CSR managers have in the CSR adaptation process. We interviewed 28 CSR managers, followed by (...) a survey to explore the relative importance of the competencies within each job role. Based on our analysis, we identified six distinct managerial roles, including strategic, coordinating, and stimulating roles. Next, we identified per role key individual CSR-related competencies as prioritized by the respondents. Our results show that the context, as indicated in this study by CSR managers’ job roles, indeed influenced the importance of particular CSR-related competencies, because each role seems to require a different combination and prioritization of these competencies. Moreover, the results suggest that the relative importance of these competencies within each role may be driven by business logic rather than an idealistic logic. The results are presented as a competence profile which can serve as a reflection tool and as a frame of reference to further develop the competence profile for CSR managers. (shrink)

Corporate social responsibility has become a focal point for research aimed at extending business ethics to extra-corporate issues; and as a result many companies now seek to at least appear dedicated to one or another version of CSR. This has not affected the arms industry, however. For, this industry has not been discussed in CSR literature, perhaps because few CSR scholars have questioned this industry's privileged status as an instrument of national sovereignty. But major changes in (...) the organization of political communities call traditional views of sovereignty into question. With these considerations in mind I assess the U.S. arms industry on the basis of CSR requirements regarding the environment, social equity, profitability, and use of political power. I find that this industry fails to meet any of these four CSR requirements. Countering a claim that these failings should not be held against arms manufacturers because their products are crucial to national defense, I contend that many of these companies function not as dutiful agents of a nation-state but as politically powerful entities in their own right. So, I conclude, they should be held responsible for the foreseeable consequences that flow from use of their products. This responsibility should include civil liability and, in cases involving war crimes and violations of human rights, responsibility under international human rights standards. (shrink)

Abstract: Before now it is believe that it is only company that their activities adversely affect the environment that should be socially responsible. This has change over the years as some country has made it mandatory for business to be socially responsible without which they cannot do business. For insurance company, their activities have to do with rendering of services and as such do not destroy the environment. The main objective of the study was to determine corporate social (...) responsibility accounting and financial performance of insurance companies in Nigeria. The research design adopted for the study is expo facto research design. The population of the study consists of all the 40 companies quoted in the Nigeria Stock Exchange as at December 2016. A sample of 25 insurance companies was selected base on their size from the population of the insurance companies. Data for the study were obtained from annual reports for the period of ten (10) years ranging from 2007 to 2016. Multiple regression analysis was carried out to determine the desire relationship. Findings show a significant relationship between corporate social responsibility accounting and return on capital employed and net profit margin, while a negative relationship with earnings per share. The implication of the findings is that there is evidence of conscious effort of the sampled insurance companies to discharge their social responsibility. The study recommends among other that management should be proactive and ensure that their social responsibility policies are adequately implemented, and ensure that Nigerian companies comply with government laws regarding business regulation in the country. (shrink)

Public organizations communicate with citizens by several ways, and also use social media The purpose of the research is to analyze the Social Responsibility communication of Uruguayan public companies on Twitter. For the analysis of tweets, the Burrrd Twelets tool is used and, as a reference, the methodology proposed by Aldeanueva and Arrabal (2018) identifying a dictionary of terms related to social responsibility.

Contrary to the tendency to harmony, consensus and alignment among stakeholders in most of the literature on participation and partnership in corporate social responsibility and responsible innovation practices, in this chapter we ask which concept of participation and partnership is able to account for stakeholder engagement while acknowledging and appreciating their fundamentally different judgements, value frames and viewpoints. To this end, we reflect on a non-reductive and ethical approach to stakeholder engagement, collaboration and partnership, inspired by the (...) philosophy of Emmanuel Levinas. We contrast a cognitive approach with an ethical approach to stakeholder engagement, collaboration and partnership, and explore four characteristics of this ethical approach. Based on the ethical approach to stakeholder engagement, collaboration and partnership, we also provide a three-stage framework for partnership formation in CSR and RI practices. (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)

In this study, I demonstrated that there is a corporate social contract between firms and their host communities. The implication is that the idea of the social contract places corporate social responsibility (CSR) on a conditional pivot, whereby the host communities have to fulfil their own side of the contract in order to merit CSR projects. I examined the implication of the social contract for corrupt and unaccountable host communities. I based my analysis (...) on two philosophical frameworks, namely: one, Constructive Approach CSR (CA-CSR), and two, Restorative Approach CSR (RA-CSR). CA-CSR is hinged on the deontological and utilitarian moral frameworks, while RA-CSR is based on the restorative justice framework. Further, I developed ‘CSR Calculus’ (V = f1+n + K) to determine the value of CSR-due for a host community, in response to Milton Friedman questions of arbitrariness in the formulation of CSR projects. I also demonstrated how the CSR Calculus can be applied to determine the value of CSR owed communities by Micro, Small and Medium scale Enterprises (MSMEs). Finally, I used the ethic ‘leave a better community’ derived from the Annang proverb – Assidsip ye Akwot-kwot ete yak mfin ami afon akan mkpong (Assidsip and Akwot-kwot say make today better than yesterday) to signpost the corporate social contract and demonstrated why it is essential for every firm to commission and decommission its operations in socially responsible manner such that it can bequeath a better future society. (shrink)

In recent times, new perspectives related to business development and building solid community strategies are being introduced in many countries around the world. Corporate Social Responsibility (CSR) is a topic that academia as well as businesses are interested in carefully and thoughtfully in order to benefit businesses as well as maintain the sustainable development of enterprises environment, bringing maximum benefits to the social community and stakeholders. But on the other hand, developing these strategies into practice is (...) not easy, especially with regard to developing countries. Vietnam is a country that is giving importance to social responsibility issues in recent years, this country is focusing on persuading fastidious businesses in the world in sustainable cooperation with business models, business applications in many areas of operation, and at the same time have more abundant labor resources and diverse business practice markets. -/- The author's theory brings certain values to readers through the author's perspectives and research, including definitions and models. In addition, research on the current state of social responsibility in developing countries by referencing and synthesizing various documents and sources of authors who have studied before but is not really exhaustive. The thesis focuses on reports of companies in Vietnam (e.g Vinamilk Corp., Vingroup Corp., FPT Corp.), social networking sites, websites with many research sources on CSR and combined with general social and personal knowledge. The results obtained are that specific reports on the implementation of corporate social responsibility in Vietnam are gradually progressing and leading to movements for other small and medium enterprises to join in response to create sustainable development strategy for each business. (shrink)

The literature acknowledges a distinction between immoral, amoral and moral management. This paper makes a case for the employee (at any level) as a moral agent, even though the paper begins by highlighting a body of evidence which suggests that individual moral agency is sacrificed at work and is compromised in deference to other pressures. This leads to a discussion about the notion of discretion and an examination of a separate, contrary body of literature which indicates that some individuals in (...) corporations may use their discretion to behave in a socially entrepreneurial manner. My underlying assumption is that CSR isn’t solely driven by economics and that it may also be championed as a result of a personal morality, inspired by employees’ own socially oriented personal values. A conceptual framework is put forward and it is suggested that individuals may be categorized as Active or Frustrated Corporate Social Entrepreneurs; Conformists or Apathetics, distinguished by their individualistic or collectivist personal values. In a discussion of the nature of values, this paper highlights how values may act as drivers of our behavior and pays particular attention to the values of the entrepreneur, thereby linking the existing debate on moral agency with the field of corporate social responsibility. (shrink)

Although high-performance human resource practices do not directly affect corporate social performance strengths, they do positively affect CSP strengths in companies that are highly innovative or have high levels of slack. High-performance human resource management practices also directly and negatively affect CSP concerns. Drawing on the resource-based view and using secondary data from an objective, third-party database, the authors develop and test hypotheses about how high-performance HRM affects a company’s CSP strengths and concerns. Findings suggest that HRM and (...) innovation are important capabilities because they create and enhance other capabilities. (shrink)

ABSTRACTIn this article, we explore the debate on corporate citizenship and the role of business in global governance. In the debate on political corporate social responsibility it is assumed that under globalization business is taking up a greater political role. Apart from economic responsibilities firms assume political responsibilities taking up traditional governmental tasks such as regulation of business and provision of public goods. We contrast this with a subsidiarity-based approach to governance, in which firms are seen (...) as intermediate actors who have political co-responsibilities in society endowed upon them by national governmental institutions. We argue that both approaches face conceptual and empirical problems, and do not make clear the content and scope of political corporate responsibility. Based on Iris Marion Young’s account of political responsibility we argue that corporate actors and governmental actors have a shared responsibility to tackle societal problems. Taking political corporate responsibility not only entails engaging in private action or engaging in public–private partnerships, but it also includes aiding governmental actors to remedy injustice or even create public institutions where they do not yet exist. By adding this perspective we contribute to the debate on responsibility in corporate citizenship and clarify the political role business can play in global governance. (shrink)

Many multinational corporations develop business operations in Europe. The current research attempts to fill the gap on how corporations can increase their political influence in this geography by exploring the joint effect of corporate political activity(CPA) and social responsibility (CSR) on political embeddedness and financial performance. Based on institutional theory and on a sample of autochthonous (European Union [EU]) and allochthonous (non-EU) firms with declared EU lobbying (from 2008to 2019) we conducted two studies. Based on a multi-level (...) model, Study 1 finds strong and robust evidence that boardroom gender diversity and EU lobbyists inter-actively increase EU political embeddedness. Complementarily, Study 2, which relies on general linear Modeling, suggests that allochthonous corporations are more profit-able when they display high-level political embeddedness and lobbying expenditures, combined with adoption of United Nations (UN) guidelines. Overall, findings show that lobbying in Europe pays off, especially when corporations strive to be aligned with EU ethical values and aspirations. Hiring lobbyists to be based in Brussels and promoting gender equality help establish EU political connections. Subsequently, findings highlight the role that EU political embeddedness, lobbying expenditures, and UN guidelines play in leveraging financial performance, especially across non-EU corporations. Regarding EU corporations, results show that a firm-level investment on CPA-CSR is particularly important. Overall, findings from this research support corporations that are growing businesses in Europe. KEYWORDScorporate political activity, corporate social responsibility, lobbying, return on assets (ROA),United Nations (UN_. (shrink)

This paper seeks to determine the extent of anti-corruption information disclosure in the sustainability reports originating from Gulf countries. Focus primarily on the fight against corruption, this study utilizes a deeply-rooted content analysis technique of corporate sustainability reporting, covering 66 Gulf Cooperation Council (GCC) firms during 2014. Strengthened by the application of institutional theory, insight into the results points to a state of limited maturity regarding the disclosure of anti-corruption procedures in the region. More specifically, the results highlight the (...) compliance in the reporting of conduct code, while reporting information on whistle-blowing was significantly less in comparison. Firms in Qatar and UAE ultimately release better informed reports; inclusive of detailed information on internal anti-corruption practices. (shrink)

In 2001 soon after the Asian Crises of 1997-1998, the DotcomBubble, 9/11, the Enron crises triggered a fraud crisis in Wall Street that impacted the market to the core. Since then scandals such as the Lehman Brothers and WorldCom in 2007-2008 and the Great Recession have surpassed it, Enron still remains one of the most important cases of fraudulent accounting. In 2000’s even though the financial industry had become highly regulated, deregulation of the energy industry allowed companies to place bets (...) on future prices. At the peak of the dotcom bubble Enron was named as a star innovator but when the dotcom bubble burst, Enron’s plan to build high speed internet did not flourish and investors started to realize losses. Furthermore, the financial losses of the operations were hid using the market to market accounting technique instead of book value and using special purpose entities to hide debt. The root cause that was identified as a company with a toxic corporate culture focused on officer compensation rather than social responsibility and hence faulty leadership. Is it possible then that; ethical accounting practices, social responsibility and ethics all become inferior goods as income rises in an ‘irrationally exuberant’era? (shrink)

The article is aimed at studying environmental responsibility of multinational enterprises in electronics and IT sectors. The main aspects of environmental policy of global business enterprises have been systematized, their characteristics for such high-tech market leaders as Alphabet Inc, IBM and Intel Corporation have been given. Corporate policies have been analyzed and compared in three aspects of environmental activity of the companies selected for this study: waste recycling, energy use and environmental impact. The results of the analysis of (...) eco-responsible companies’ practices show that each company forms management style and tools by implementing environmental responsibility, but none of them has managed to hold higher positions in the ranking of business environmental responsibility. Reserves for activating eco-oriented companies’ policy in IT sector have been identified. (shrink)

Some progress has been made in recent decades to articulate corporate social responsibility (CSR) and, more recently, to associate CSR with international enforcement of human rights. This progress continues to be hampered, however, by the ability of a multinational corporation (MNC) that violates human rights not only to shift liability from itself to a nation-state but even to win compensation from that nation-state for loss of profits due to restrictions on its business activities. In the process, the (...) nation-state’s sovereignty is diminishing; and, in effect, though still attributed to nation-states, it is being transferred to the MNC. The main aim of this article is (1) to draw on normative considerations to claim that this MNC proto-sovereignty should be modified and (2) to contend that this can eventually be accomplished by adding to corporate adoption of CSR guidelines a regimen of global human rights enforcement. I base this contention on expectations about the internationalization of corporate criminal law and the globalization of civil society in general and of NGOs in particular. I consider various jurisdictions but I focus on US jurisprudence. (shrink)

In May 2021, Royal Dutch Shell was ordered by the Hague District Court to significantly reduce its CO2 emissions. This ruling is unprecedented in that it attributes the responsibility for mitigating climate change directly to a specific corporate emitter. Shell neither directly causes climate change alone nor can alleviate it by itself; therefore, what grounds this responsibility attribution? I maintain that this question can be answered via Young’s social connection model of responsibility for justice. I (...) defend two claims: First, I argue that the model explains Shell’s connection to climate change and that this relationship grounds Shell’s responsibility. Second, by identifying a way in which the social connection model could be applied to corporations in legal practice, I further develop Young’s model. I question Young’s distinction between political and legal responsibility for justice and propose that courts could mediate citizens’ actions regarding political responsibilities. (shrink)

This paper provides an overview of the contemporary debate on the concepts and definitions of Corporate Social Responsibility (CSR) and Corporate Sustainability (CS). The conclusions, based on historical perspectives, philosophical analyses, impact of changing contexts and situations and practical considerations, show that "one solution fits all"-definition for CS(R) should be abandoned, accepting various and more specific definitions matching the development, awareness and ambition levels of organizations.

: Background: In responsible research and innovation (RRI), innovation is seen as a way in which humankind finds solutions for societal issues. However, studies on commercial innovation show that firms respond in a different manner and at a different speed to the same societal issue. This study investigates what role organizational motives play in the product innovation processes of firms when aiming for socially responsible outcomes. Methods: This multiple-case study investigates the motives of food firms for healthier product innovation by (...) interviewing firms about the organizational motives behind product reformulation and innovation. Results: This study highlights the importance of having both instrumental and moral motives in the innovation process when aiming for socially responsible outcomes, and how both these motives interact and contribute to responsible innovation in industry. Furthermore, the study results question the nature of relational motives as a separate category from the other two categories of motives, as suggested by corporate social responsibility (CSR) scholars. Conclusions: If commercial innovation needs to contribute to solutions for societal issues, the importance of moral motives has to be stressed without annihilating the instrumental objectives of firms. Both motives contribute to the success factors of responsible product innovation in industry. (shrink)

Can a group be morally responsible instead of, or in addition to, its members? An influential defense of corporate responsibility is based on results in social choice theory suggesting that a group can form and act on attitudes held by few, or even none, of its members. The members therefore cannot be (fully) responsible for the group’s behavior; the group itself, as a corporate agent, must be responsible. In this paper, I reject this view of (...) class='Hi'>corporate responsibility by showing how it pays insufficient attention to individual agency. By accounting for group members’ strategic behavior, we shall see how they control collective attitude formation and are therefore responsible for their group’s behavior. (shrink)

ABSTRACTThe responsibility of the food and beverage industry for noncommunicable diseases is a controversial topic. Public health scholars identify the food and beverage industry as one of the main contributors to the rise of these diseases. We argue that aside from moral duties like not doing harm and respecting consumer autonomy, the food industry also has a responsibility for addressing the structural injustices involved in food-related health problems. Drawing on the work of Iris Marion Young, this article first (...) shows how food-related public health problems can be understood as structural injustices. Second, it makes clear how the industry is sustaining these health injustices, and that due to this connection, corporate actors share responsibility for addressing food-related health problems. Finally, three criteria are discussed as grounds for attributing responsibility, allowing for further specification on what taking responsibility for food-related health problems can entail in corporate practice. (shrink)

Accountability for corporate social responsibility (CSR) and its societal challenges is undetermined, and it is unclear whether business or society should carry these responsibilities. Despite severe criticism from some, many organizations continue to invest in and promote CSR. The purpose of this multiple-case study was to increase the understanding of the phenomenon from the perspective of a purposeful sample of participants who contribute to CSR execution and who were representatives of the 10 organizations identified as active promoters. (...) The participant corporations (case studies), in Europe and North America, were mainly in the telecommunications industry. Study data came from 11 face-to-face, semistructured interviews with chief executive officers (CEOs) and other CSR key participants, a review of corporate archival records, and a review of other sources regarding the effective implementation of CSR in these organizations. The conceptual framework consisted of Carroll’s constructs of CSR based on economic, legal, social, and discretionary elements. The constant comparative method was used to analyze the interview data and identify factors leading corporations to continue to engage in CSR. These factors were economic, social impact, legal compliance, or good reputation, sponsored by transformational or adaptive leaderships and endorsed by visionary CEOs. The findings may enlighten and motivate other organizations to engage in CSR programs and connect stakeholders’ contribution to a broadened positive social change. (shrink)

Societal pressures on high tech organizations to define and disseminate their ethical stances are increasing as the influences of the technologies involved expand. Many Internet-based businesses have emerged in the past decades; growing numbers of them have developed some kind of moral declaration in the form of mottos or ethical statements. For example, the corporate motto “don’t be evil” (often linked with Google/ Alphabet) has generated considerable controversy about social and cultural impacts of search engines. After addressing the (...) origins of these mottos and statements, this chapter projects the future of such ethical manifestations in the context of critically-important privacy, security, and economic concerns. The chapter analyzes potential influences of the ethical expressions on corporate social responsibility (CSR) initiatives. The chapter analyzes issues of whether “large-grained” corporate mottos can indeed serve to supply social and ethical guidance for organizations as opposed to more complex, detailed codes of ethics or comparable attempts at moral clarification. (shrink)

Responsible Research and Innovation (RRI) has only lately included environmental sustainability as a key area for the social desirability of research and innovation. That is one of the reasons why just a few RRI projects and proposals include environmental sustainability, and Climate Change (CC) in particular. CC is one of the grand challenges of our time and, thus, this paper contributes to the operationalization of CC prevention in RRI. To this end, the tools employed against CC were identified. Tools (...) originated in corporate social responsibility and sustainable innovation which help to operationalize strategies against CC in RRI practice. Complementarily, the latest proposals by RRI projects and actors related to CC were reviewed. The findings of the document analysis and the web review were arranged in a framework intended for research and innovation that has an indirect but relevant negative impact due to CC. Thus, four main strategies for CC prevention in RRI were determined: a voluntary integration of the aims, a life cycle perspective, open access databases and key performance indicators, and stakeholder management. The article is finished acknowledging diverse barriers hindering the operationalization of CC prevention in RRI, and we introduce future avenues for research in this area. (shrink)

The constitutions of many nations have been explicitly or implicitly founded upon principles of the social contract derived from Thomas Hobbes. The Hobbesian egoism at the base of the contract fairly accurately represents the structure of market enterprise. A contractarian analysis may, then, allow for justified or rationally acceptable universal standards to which businesses should conform. This paper proposes general rational restrictions upon multi-national enterprises, and includes a critique of unjustified restrictions recently proposed by the Organization for Economic Cooperation (...) and Development (OECD). I propose restrictions that may be tighter than the OECD and international law currently demand, because reason requires that the activities of enterprises accord with standards of environmental and governmental sustainability in addition to consortium, national law and international law agreements. I argue that it is justifiable that indictments may be presented by a citizen or a government against the local arm of a multinational enterprise in response to violations committed by an arm within a different country. (shrink)

The main thrust of this study is to examine the impact of social cost on the corporate performance of petroleum marketing firms in Nigeria. Ex post facto research design was adopted, secondary sources of data were collected for analysis of results and interpretation of data. The results indicated that social cost positively influences the corporate performance of petroleum marketing firms in Nigeria. Hence, it was recommended that the federal government should mandate all petroleum marketing companies to (...) capture and disclose all quantitative data relating to corporate social responsibility which would serve as a boost to the company performances vis-a-vis increased employee productivity. (shrink)

Corporate social responsibility (CSR) research has ignored the arms industry, in large part because of political assumptions that tie this industry to nation-state sovereignty. Bypassing this obsolescent Westphalian world-view, I examine the US arms industry on the basis of CSR requirements regarding the environment, social equity, profitability, and use of political power. I find the arms industry fails each of these four CSR requirements. In response to the assertion that the arms industry should not be subject (...) to CSR requirements because it is crucial to national defense, I point out that many arms manufacturers are post-Westphalian entities more powerful in their own right than many nation-states. So they should be held responsible for the foreseeable consequences that flow from use of their products, both under civil law and, where applicable, under international human rights standards. (shrink)

Does a political conception of human rights dictate a particular view of corporate human rights obligations? The U.N. “Protect, Respect, and Remedy” Framework and Guiding Principles on Business and Human Rights hold that corporations have only a responsibility to respect human rights. Some critics have argued that corporations should be responsible for a wider range of human rights obligations, beyond merely an obligation to respect such rights. Furthermore, it has been argued that the Framework relied on a political (...) conception of human rights, and this is what led to limiting corporate obligations to mere respect for human rights. In this paper, I explore and critically assess this general claim about political conceptions of human rights. This involves distinguishing different types of political conceptions of human rights, as well as specifying what makes a theory of human rights a “political conception.” In light of this clarificatory discussion, I argue that the general thesis is false; the mere fact that a theory offers a political conception of human rights does not necessarily entail any certain range of corporate human rights obligations. Finally, I identify some of the other aspects of a theory of human rights that do affect the range of corporate obligations it will prescribe. (shrink)

Purpose – The purpose of this paper is to assess the impact of smallholder supply chains on sustainable sourcing to answer the question how food and agribusiness multinationals can best include smallholders in their sourcing strategies and take social responsibility for large-scale sustainable and more equitable supply. A sustainable smallholder sourcing model with a list of critical success factors (CSFs) has been applied on two best-practise cases. In this model, business and corporate social responsibility perspectives (...) are integrated. Design/methodology/approach – The primary data of the value chain analyses of the two smallholder supply chains of a food and agribusiness multinational have been applied. Both cases were of a join research program commissioned by the multinational and a non-governmental organization using the same methods and research tools. Similarities, differences and interference between the cases have been determined and assessed in order to confirm, fine tune or adjust the CSFs. Findings – Both cases could be conceptualized through the smallholder sourcing model. Most CSFs could be found in both cases, but differences were also found, which led to fine tuning of some CSFs: building of a partnership and effective producers organization, providing farm financing and the use of cross-functional teams in smallholder supplier development programs. It was also concluded that the smallholder sourcing model is applicable in different geographical areas. Research limitations/implications – The findings of this study are based on just two cases. More best-practise cases are recommended in order to confirm or to adjust the developed sourcing model and the CSFs. Originality/value – This paper/research fills the need in sustainable supply chain management literature to study supply chains that comply with the triple bottom line concept, rather than supply chains that are just more “green.” Keywords Small- to medium-sized enterprises, Food products, Supply chain management, Developing countries, Business development, Food industry, Commodity markets Paper type Research pape. (shrink)

In a world characterised by intense global poverty, do active corporate efforts to help the global poor constitute discretionary acts of charity, to be praised but not to be thought of as mandatory? Or, conversely, are such efforts a matter of binding moral duty? The traditional position among business ethicists – and still, perhaps, the dominant one – is that there is no such duty, except perhaps in exceptional circumstances such as rescue cases. In recent years, however, several authors (...) have made the case that corporations have quite wide-ranging positive duties to the global poor. This entry outlines the contours of the various arguments given in favour of the latter position, before highlighting two theoretical challenges which arise if we are to embrace this position – first, the issue of determining what sorts of actions count as adequately fulfilling positive duties to the global poor, and, second, the question of what limits there are, if any, to the demandingness of corporations’ positive duties. (shrink)

In this article, we critically reflect on the responsibilities that the food industry has for public health. Although food companies are often significant contributors to public health problems, the mere possibility of corporate responsibility for public health seems to be excluded in the academic public health discourse. We argue that the behavior of several food companies reflects a split corporate personality, as they contribute to public health problems and simultaneously engage in activities to prevent them. By understanding (...) responsibility for population health as a shared responsibility, we reassess the moral role of the food industry from a forward-looking perspective on responsibility and ask what food companies can and should do to promote health. (shrink)

The main purpose of this study is to introduce, analyze and propose the concept of Piety in Rousseau as a part of the ethical fundament of Positive Leadership Theory, also as a continuum of the original fundamental element of the Social Pact and its implication on the legitimization of organizational dynamics in the private sector (corporate ethics) and the impact on institutional efficiency. Given the theoretical nature of this research, the classic dialectic method has shown itself adequate once (...) in it there is a search for identification of an object (theory), its contradictions, and conflicts involved in the analyses of the problem. For that purpose, a vast bibliographical, documental e internet site research was conducted examining many of the main works about the themes studied. After presenting and dialectically analyzing the foundation of the Rousseaunian Social Pact, in convergence with the responsibility principle structure, this paper concludes by suggesting that these theoretical models can constitute the ethical basis of the management proposition of Positive Leadership as organization dynamics. (shrink)

The pervasiveness of AI-empowered technologies across multiple sectors has led to drastic changes concerning traditional social practices and how we relate to one another. Moreover, market-driven Big Tech corporations are now entering public domains, and concerns have been raised that they may even influence public agenda and research. Therefore, this chapter focuses on assessing and evaluating what kind of business model is desirable to incentivise the AI for Social Good (AI4SG) factors. In particular, the chapter explores the implications (...) of this discourse for SDG #17 (global partnership) and how this goal may encourage Big Tech corporations to strengthen multi-stakeholder partnerships that promote effective public-private and civil society partnerships and the meaningful co-presence of non-market and market values. In doing so, the chapter proposes an analysis of the sociological notion of "social license to operate" (SLO) elaborated in the mining and extractive industry literature and introduces it into the discourse on sustainable digital business models and responsible management of risks in the digital age. This serves to explore how such a social license can be adopted as a practice by digital business models to foster trust, collaboration and coordination among different actors - AI researchers and initiatives, institutions and civil society at large - for the support of SDGs interrelated targets and goals. (shrink)

The field of business ethics has shown an increasing interest in the responsibilities of firms in taking climate action, (cf. Dietz et al., 2018; Heede, 2014). Especially multistakeholder initiatives are heralded as inclusive platforms in which public and private actors together can provide democratically legitimate solutions for taking effective (global) climate action (cf. Arnold, 2016; Bziuk, 2022; Hormio, 2017; Scherer et al., 2016; Tempels et al., 2017). Although this is promising, the effectiveness of these (political) efforts of firms to tackle (...) climate change are doubted (Coen et al., 2022; Dietz et al., 2021), and on a normative level PCSR is criticized for lacking pluralism and being predominantly libertarian and exclusive of marginalised stakeholders (Djelic & Etchanchu, 2017; Fougère & Solitander, 2020; Hussain & Moriarty, 2018; Mäkinen & Kasanen, 2014; Mäkinen & Kourula, 2012; Moog et al., 2015; Pek et al., 2023). Therefore, we strive to diversify PCSR by exploring the merits of workplace democracy for corporate responsibility in the context of climate change. Both academic and societal debate, democratisation of work has gained significant momentum (Ferreras et al., 2022; Frega & Herzog, 2020; Krüger, 2023; Malleson, 2023; Quijoux, 2020; Reinecke & Donaghey, 2021; Stehr, 2023). Drawing on arguments about the epistemic benefits of democratic decision making and insights from feminist standpoint epistemology, we show that democratically governed firms will make better decisions regarding corporate climate policies and the involvement of other stakeholders, and as such the democratisation of firms can play a crucial role in combating climate change. (shrink)

This study draws on deontic justice theory to examine an unexplored socioemotional micro-foundation of corporate social responsibility (CSR), namely anticipated guilt, in an effort to improve our understanding of employees’ moral reactions to their organization’s CSR. We empirically investigate whether environmental CSR induces anticipated guilt (i.e., concerns about future guilt for not contributing to organizational CSR) leading to organizational environmental citizenship behavior. We also consider two boundary conditions related to the social nature of anticipated guilt: line (...) manager support for the environment and negative environmental group norms. To test our hypotheses, we analyzed data from a convenience sample of 503 managers working in Mexican organizations, using Latent Moderated Structural equation modeling. Overall, our results support the deontic argument that employees care about CSR because CSR embodies moral concerns. Specifically, our findings show that efforts to avoid a guilty conscience increase when the line manager provides increased resources and control to act for the environment, and when group members do not care for the environment, suggesting that employees feel they have to compensate for their group’s moral failure. (shrink)

Online service providers —such as AOL, Facebook, Google, Microsoft, and Twitter—significantly shape the informational environment and influence users’ experiences and interactions within it. There is a general agreement on the centrality of OSPs in information societies, but little consensus about what principles should shape their moral responsibilities and practices. In this article, we analyse the main contributions to the debate on the moral responsibilities of OSPs. By endorsing the method of the levels of abstract, we first analyse the moral responsibilities (...) of OSPs in the web. These concern the management of online information, which includes information filtering, Internet censorship, the circulation of harmful content, and the implementation and fostering of human rights. We then consider the moral responsibilities ascribed to OSPs on the web and focus on the existing legal regulation of access to users’ data. The overall analysis provides an overview of the current state of the debate and highlights two main results. First, topics related to OSPs’ public role—especially their gatekeeping function, their corporate social responsibilities, and their role in implementing and fostering human rights—have acquired increasing relevance in the specialised literature. Second, there is a lack of an ethical framework that can define OSPs’ responsibilities, and provide the fundamental sharable principles necessary to guide OSPs’ conduct within the multicultural and international context in which they operate. This article contributes to the ethical framework necessary to deal with and by endorsing a LoA enabling the definition of the responsibilities of OSPs with respect to the well-being of the infosphere and of the entities inhabiting it. (shrink)

Many people now recognize that the challenges of climate change and biodiversity loss are rooted in how and to what extent humans consume goods in the Anthropocene era. Consumerism has driven natural resource exploitation to its peak, and resource depletion is becoming more common. The beauty and personal care industry has an enormous market and substantial profitability, particularly in the high-income category. However, this benefit comes with the risk of being scrutinized, investigated, and criticized by civil society groups, environmental activists, (...) and consumers. More than anyone else, the industry is aware of the risks of negative society appraisals, notably the consequences of consumer-led boycott activities. In this paper, we suggest that, given the current situation, global beauty firms need to play a proactive role in directing resources toward the development of sustainable uses of biodiversity and agriculture methods. This includes advocating for the wider use of environmentally conscious sourcing of raw materials, avoiding excessive and wasteful packaging, and devoting resources to research and innovation in environmentally friendly manufacturing procedures. The proactiveness would allow them to demonstrate their environmental commitment and actively give customers persuasive evidence of their social responsibility through emission reduction and biodiversity protection actions, gradually building an environmental-healing culture in the beauty industry. (shrink)

The nursing profession must address climate change to protect and promote human health. Climate change activities as corporate social responsibility provide a promising avenue to both scale successful organizational initiatives and to generate hope, transformative improvements, and renewed professional commitments for nursing. Addressing climate change through corporate social responsibility is urgent and timely in the COVID-19 disaster recovery period for the nursing profession.

In this article, we philosophically reflect on the nature of corporate governance. We raise the question whether control is still a feasible ideal of corporate governance and reflect on the implications of the epistemic insufficiency of economic institutions with regard to grand challenges like of global warming for our conceptualization of corporate governance. We first introduce the concept of corporate governance from the perspective of economics and politics. We then trace the genealogy of the concept of (...) governance based on a selective reading of Giorgio Agamben’s work, who has pointed at two interdependent paradigms of governance in the Christian tradition, and apply his categories in the context of corporate governance. We finally engage in a critical reflection on the concept of corporate governance and develop four characteristics of corporate governance that can guide future conceptual as well as empirical research in the field of corporate social responsibility of economic institutions. (shrink)

With 163 authoritative entries providing definitive explanations and critiques of the fundamental principles and practices of corporate governance, this timely Encyclopedia is a comprehensive overview of the economic, political, social, legal and environmental impacts of corporations across the globe. Bringing together almost 100 leading experts, the Encyclopedia addresses the meaning and purpose of corporate governance and how this term has evolved over time. Philosophical perspectives on corporate governance, as well as its origins and history are laid (...) out, alongside critical theories and methodologies on governance. The Encyclopedia then examines different aspects of governance related to governance regimes, neoliberalism, finance, accounting and corporate reporting, law and regulation, strategy and forms of governance. Board processes and performance, leadership in the boardroom, board directors and board diversity are explained. Focus is drawn to emerging societal problems and crises related to corporate governance and how these have been addressed by different institutions, such as digital era governance, corporate social responsibility and corporate sustainability and regeneration of the natural world. The Elgar Encyclopedia of Corporate Governance is an essential reference source for academics, researchers and students of business and management, economics and finance and environmental studies. Professionals and policymakers working in the sectors of corporate governance, corporate social responsibility, management and sustainability and strategic management will also find this to be an indispensable reference work. Key Features: 163 distinct entries structured by theme Combines empirical findings with real-world examples Adopts a comparative global analysis from leading academics Accessible explanations of fundamental concepts and principles. (shrink)

The moral issues that occur for profit corporations are a unique function of many internal and external factors, including corporate policies and purpose, business regulations, and business governance's economic and political system. Several possible theoretical frameworks prescribe behavioral norms and standards of conduct to companies, such as utilitarianism, deontological ethics, or virtue ethics. In this paper, we argue although there are signs cant similarities between Kantian Ethics and ideal corporate cultures, Kantian ethics cannot fully be integrated into contemporary (...) corporate practices. Kant's theory of morality fundamentally fails to consistently accommodate the infamous given purpose of corporations, namely the profit-maximizer. We also provide empirical insights from a case study in developing a semi-Kantian corporate code of conduct in a large technology-based company. (shrink)

Today, many people have realized that the climate change and biodiversity loss issues lie in how and to what extent humans consume products for their lives in the Anthropocene era. Consumerism has pushed natural resource exploitation to its peak, and the depletion of resources is becoming increasingly prevalent. The beauty and personal care industry has a large market and high profits, especially in the high-income segment. However, this advantage also carries the risk of facing scrutiny, investigations, and criticism from civil (...) society organizations, environmental activists, and consumers. More than anyone else, the industry is vulnerable to the perils of unfavourable societal assessments, particularly the repercussions of consumer-led boycott actions. In this discourse, we suggest that, given the current circumstances, it is imperative for multinational beauty corporations to take a proactive role in allocating resources towards the development of sustainable agriculture practices. This entails not only advocating for the widespread adoption of environmentally conscious production methods but also dedicating efforts towards conducting research and innovation in the area of nature-friendly manufacturing techniques. Doing so will help demonstrate their commitment to the environment and actively provide convincing evidence to consumers of their social responsibility through emission reduction and biodiversity conservation activities. (shrink)

Drawing on upper echelon theory, this study investigates the impact of CEOs’ (chief executive officers) demographic characteristics on corporate environmental performance (CEP) in small and medium-sized enterprises (SMEs). We hypothesized that CEO characteristics, including gender, age, basic educational level, professional educational level, political connection, and ethnicity, affect SMEs’ environmental performance. Using the cross-sectional data analysis of 810 Vietnamese SMEs, this study provides evidence that female CEOs and CEOs’ educational level (both basic and professional) are positively related to the probability (...) of CEP. We also find that based on the role of institutional environment on CEP, political connections had a negative effect on CEP in the context of Vietnam. Another finding is that SMEs with chief executives from ethnic minority groups show a higher level of the probability of corporate environmental performance than companies operated by Kinh chief executives. Since CEP is an essential dimension of corporate social responsibility, a strategic decision for SMEs, it is crucial for the company to select appropriate CEOs based on their demographic characteristics. (shrink)