Accepted papers

The Global Economic Ethic Manifesto: Implementing a Moral Values Foundation in the Multinational Enterprise; Thomas A. Hemphill & Waheeda Lillevik, USA

Performance of Service Delivery in Mental Healthcare Systems: a case of State’s Social Responsibility; Kwesi Korsa Aggrey, UK

The Influence Corporate Social Responsibility, Emotional Intelligence, Leadership, Job Satisfaction with Good Corporate Governance (The Study Empirical on Mining Companies in Indonesia); Apollo Daito & Ishak Ramli, Indonesia

Regulation and voluntarism: a case study of governance in the making; Tamar Barkay, Israel

Cut-throat Competition? Values and Stakeholders in the Era of Social Responsibility; Paolo D’Anselmi, Italy

Social Responsibility Strategies and Sociopolitical Legitimacy – The Case of the Map Ta Put Region; Elin M. Oftedal & Lene Foss, Thailand & Norway

Theorising the CSR-Identity Construct; Olutayo Otubanjo & Kenneth Amaeshi, Nigeria & UK

Corporate social responsibility: A Capitalist or Socialist Ideology?; Samuel O. Idowu, UK

The Relationship Between Self-Efficacy and Entrepreneurial Intention among University Students; Tri Hesti Utaminingtyas & Suherman, Indonesia

A meta-regulation approach to incorporate corporate social responsibility (CSR) principles in the business enterprise of least developed countries; Mia Mahmudur Rahim, Australia

Aligning Green Supply Chain Management with Corporate Social Responsibility: A Strategic Initiative for Competitive Advantage; Kamal Ghosh Ray, India

Corporate South Africa and Climate Change; Collins C Ngwakwe, South Africa

CSR in Malaysian Oil and Gas Industries: PETRONAS; Mustaffa Mohamed Zain, Maliah Sulaiman, Azlan Amran & Tapan Sarkar, Malaysia

Basic ethical principles for sustainable development in the Global economy; Jacob Dahl Rendtorff, Denmark

The need for a theoretical examination of sustainability in economics and business; Jacob Dahl Rendtorff, Denmark

Embedding Inequity: A Tale of Expropriation; Guler Aras & David Crowther, Turkey & UK

Corporate Social Responsibility Decisions, A Dilemma for SME Executives?; Banu Dincer & Caner Dincer, Turkey

Managerial Perception of Corporate Social Responsibility in Small and Medium-sized Enterprises: Insights from Malaysia; Mehran Neajti & Azlan Amran, Malaysia

No Accounting for Corporate Social Responsibility; Suan, UK

Risk management and the responsible corporation; John Boatright, USA

Management accountants role in organizations' mitigation & adaptation to climate change: studying the Egyptian case; Dina Fadaly & David Crowther, Syria & UK

Tax incentives role in encouraging companies' climate change-related activities: case of Egypt; Dina Fadaly & David Crowther, Syria & UK

The non-sense of organisational morality: processing corporate volunteering between formal and informal organisational structures; Gian-Claudio Gentile, Patricia Wolf & Ralf.Wetzel; Switzerland & Belgium

The responsibilities of corporation: An analytical appraisal; Abubakar Sadiq Kasum, Olubunmi Florence Osemene, & Tunde Saka Salam, Nigeria

Assessing the Adequacy of the Accounting Standards and Laws Regulating Small and Medium Scale Enterprises Activities in Oyo State, Nigeria; Olubunmi Florence Osemene, Abubakar Sadiq Kasum & T.O. Asaolu, Nigeria

New Models of Corporate-Community Engagement by Oil Transnationals and the Challenge of Sustainability in Nigeria’s Delta Region; Kiikpoye K. Aaron, Nigeria

Corporate Social Responsibility: Dilemma for U.S. Small Business?; Ashley J. Bennington & George G. Gresham, USA

Community Development Policy Toward Poverty Reduction in Indonesia: Case Study of Coastal Communities in the southern coast of Java Island; Mukti Fajar, Indonesia

Ethics and the ‘facebook’ generation student; Debbie Holley & Murat Gulmez, UK & Turkey

Measuring Brand Social Responsibility, A New Scale; Banu Dincer & Caner Dincer, Turkey

Determinants of Web-accessibility of CSR communications by High Impact Companies: Evidence from Seven Western European Countries; Ismail Adelopo, Ramiro Moure Cea and Lucely Vargas, UK, Spain & Austria

CSR as value co-creation: A conceptual consumer approach; Sophie Esmann Andersen & Anne Ellerup Nielsen, Denmark

Women and CSR; Ilke Oruc, Turkey

Ethical Fashion: Is it what it is dressed up to be?; Khosro S Jahdi, Kim Poldner, Kornelia Koehler, UK

Racing to the Top? Regulatory Competition Among Firms in Areas of Limited Statehood; Tanja A. Börzel, Adrienne Héritier, Nicole Kranz & Christian Thauer, Germany

Goodness Comes From Within. Intra-firm Bargaining, Asset Specificity, and Corporate Social Responsibility; Christian Thauer, Germany

Corporate Social Responsibility in India – Path to Social Responsibility and Green Practices; Kshitiz Karjee & Amit Kumar, India

One Swallow; Tibor Machan, USA

Is mandatory CSR an oxymoron? Evidences from Mauritius; Nicholas Ragodoo, Mauritius

An analysis of the link between social sustainability and the license to operate in the Mauritian hotel sector; Nicholas Ragodoo, Mauritius

Applying Practical Corpoate Social Responsibility Approaches to Business Education at Universities: A Case Study at Cag University; Serap Cabuk, Dilek Penpece & Murat Gulmez, Turkey

Conformance and Deviance: Company Responses to Coercive Pressures for Corporate Social Responsibility (CSR) Reporting; Peter Neergard, Denmark

Entrepreneurship in the Social Sector: A Study in Indian Context; Mahabir Narwal, India

Gross Tax Revenue and Macroeconomic Factors in India: An Econometric Analysis; Monica Singhania & Akshay Gupta, India

The love of money, pressure to perform and unethical marketing behavior in the cosmetic industry in Uganda; Bruce Mapamizo, Charles Omogor, Joseph Ntayi & Stephen K. Nkundabanyanga, Uganda

Ethical dilemmas of young economists. Case of Warsaw School of Economics students; Maria Aluchna & Olga Mikołajczyk, Poland

CSR and NGOs in Developing Countries: A Case Study of the Firestone Company in Post-Conflict Liberia; Suzanne Kathleen McCoskey, USA

Legislating Corporate Philanthropy: The New Corporate Accountability?; Renginee G. Pillay, UK

Exploring business’ and NGOs’ perspectives on CSR and Sustainable Development in Mauritius; Roshni Deepa Gokulsing, Mauritius

Developing A Framework For Optimal Strategic Partnership Selection - Burt's Bees Canada As A Focal Firm; Alisha Bhura, Emily Dandy, Irene Hawkings & Jennifer Mansell, Canada

Sustainability in SMEs; Cristiana Parisi, Denmark

SME manager perceptions on corporate responsibility and competitive advantage: Evidence from China and Finland; Li, N, Toppinen, A. & Lantta, M, Finland

SA8000 and Employee Satisfaction: an Exploratory Study on Chinese Companies in the Greater Pearl River Delta; Li, N & Toppinen, A, Finland

Becoming an effective global manager; Anand Kumar, UK

Institutional Pressure, Firm Resources and Quality Corporate Social Responsibility Reporting; Suaini Othman, Roshayani Arshad & Faizah Darus, Malaysia

Can you do well with doing good? Triple Bottom Assumptions and Measurement Problems; Mazen F. Rasheed & Michael von Gagern, Saudi Arabia

Analysis of the Application of Social Responsibility by Domestic Businesses in Azebaijan and its Influence on the Competitiveness of the Country; Asiman Guliyev, Fariz Ahmadov, Serdar Orhan & Parviz Abbasov, Azerbaijan

One Size Doesn’t Fit All: Motivations and applications of CSR in different types of companies; Anne K. Roepstorff, Denmark

Exploring sustainability / social responsibility support efforts of entrepreneurship centers in Croatia; Jelena Debeljak, Croatia

Business and Human Rights: A study on how company professionals make sense of human rights; Louise J Obara, UK

An assessment of the existence of socially responsible business activities among informal entrepreneurs: the case of Mauritius; Asrani Gopaul, Mauritius

Understanding Employees Responses to Socially Responsible Business Activities: Ways to Enhance Employer`s Brand; Georgiana F. Grigore & Alin Stancu, Romania

Integration of CSR Initiatives into Business Practice in Developing Countries: A Case Study from Romania; Alin Stancu & Georgiana F. Grigore, Romania

CSR and Entrepreneurship; Stephen Hicks, USA

Sensemaking and the Privileged Identities of Leadership; Valeria R. Jones, USA

Social responsibility in the rural businesses of the North West Province of South Africa – coerced or business-driven?; Solly M Seeletse & Watson M Ladzani; South Africa

Sustainability and CSR views on Twitter: a pilot study analysis; Lina M Gomez; Spain

Between Complexity and Ethical Dilemma: Assessing Sustainable Business Practices in the Nigerian Insurance Industry; Musa Obalola, Kamil Omoteso & Tajudeen Yusuf, Nigeria & UK

CSR in Primary Education for TBL Orientation through NGO Partnership- A Case Study in Indian Scenario; J.S.N. Nimmu Vasanth, India

A Comparative study of CSR approaches in Public and Private Sector Organizations in India; Rajesh Kumar Shastri & Anushree Singh, India

How does Husserl’s transcendental phenomenology achieve the ideal goal of philosophy, namely self-responsibility within the life-world (social-world)?; Tang Man To. Hong Kong

Social Entrepreneurship Theory and Sustainable Development; Raghda El Ebrashi, Egypt

Corporate Risk Management and IFRS: Impact on Governance and Disclosures of Indian Firms; P.K. Gupta & Monica Singhania, India

Corporate Social Disclosures in Southeast Asia: A Preliminary Study; Riandy Hermawan, Indonesia

Corporate Governance and Financial Performance in India: An Empirical Study; Monica Singhania, India

Determinant Factors of Corporate Social Disclosures in Indonesia; Juniati Gunawan, Indonesia

Sustainable Development and the MDGs in Turkey Before 5 to 2015; Fulya Akyildiz, Turkey

The Unconventional Pragmatism of State-Business Arrangements: Diversification of Collective Responsibility of Global Corporation; Oskar Kayasan, UK

Maintaining Economic Growth by Incorporating Corporate Social Responsibility (CSR) Activities; Johan A Wirawan, Lawrence Lie, Eric H Soetrisno & Elvan V Kartono, Indonesia

Fine young criminal’s corporate social responsibility; Kristijan Krkač & Maja Martinović, Croatia

The Importance of Business Ethics in Corporate Sustainability; Roshima Said, Leily Adja Radjeman, Sazilah Mohd Saad, Noridah Ismail & Abd Razak Ahmad, Malaysia

Ethics and Corporate Social Responsibility; Roshima Said, Leily Adja Radjeman, Sazilah Mohd Saad, Aniza Marzita Ishak & Wan Nailah Abdullah, Malaysia

A Study of the Semiotic and Narrative Influence of Spirituality on Corporate Ethical Behaviour Evidences Within Nonsecular Systems of Governance; Julia Shaw, UK

Perceptions of Chinese Executives of Foreign Multinational Enterprises about Corporate Social Responsibility Programs in China; Maria Lai-Ling Lam, USA

Corporate Governance at South African State Owned Enterprises: analysis of printed media and annual reports; Adele Thomas, South Africa

The corporate social responsibility dilemma in buyer-driven global supply chains: the potential impact of meta-regulation on the small and medium enterprises of the least developed countries; Mia Mahmudur Rahim, Australia

Sustaining traditional folk crafts & heritage products from Deccan Plateau, India, through corporate initiative- an inside view of Sandur-LAMBANI CSR project; VG Venkatesh, India

What Corporate Social Responsibility (CSR) actions do employees expect?; Rodica Milena Zaharia, Romania

A content analysis of CSR communication through internet: understanding how companies portray CSR in corporate websites and social media sites; Lina M. Gomez, Spain

In Whose Interest Should Directors Act? Corporate Social Responsibility and the Fiduciary Duty; Esheza Paul-Itua, Ireland

Regulating Corporations in a Complex World: Collaborative Learning Loops; Michael Cody, Canada

Workshop: Interdisciplinary Modelling and Corporate Social Responsibility; Suan, UK

Self-identities and corporate social responsibility; Christina Reis, USA & David Crowther, UK

Financial Risk and CSR in Lebanon; Suzanne Charbaji, Lebanon

The Impact of Sarbanes-Oxley Act on UK Companies Listed on the US Markets; Joshua Obeng-Nyarko & Kamil Omoteso, UK

Toward a Knowledge-Based Theory of Social Entrepreneurship; Alexei M Marcoux & Ugur Uygur, USA

Determinants of Performance among Banks in Nigeria: A Cross Generational Analysis; Abdulraheem Abdulrasheed, K.A Yahaya & Aliu, O. A, Nigeria

Role of Government, NGOs and Corporate in Community Development and Social Welfare; C Thilaga & E Latha, India

Networking for Corporate Social Responsibility: A Business strategy; Maria Luisa Picard-Ami, Mexico

Authentic Leadership and a Stakeholder Approach to Corporate Social Responsibility; Kevin McDermott, Canada

 

 

Abstracts

 

The Influence Corporate Social Responsibility, Emotional Intelligence, Leadership, Job Satisfaction with Good Corporate Governance (The Study Empirical on Mining Companies in Indonesia); Apollo Daito & Ishak Ramli, Indonesia

Abstract

This research aims to test empirically the influence corporate social responsibility, emotional intelligence, leadership, job satisfaction with good corporate governance. This study has using of framework theory, logical construct, with: (a) Background Theory John Stuart Mill (1806-1873), utility theory ”the greatest happiness for the great number”, (b) Grand theory by Milton Friedman (1953), (1) the methodology of positive economics; (2) Stockholder to Stakeholder Theory. Stakeholders theory (a stakeholders view of company responsibility) by Pearce II, Robinson Jr, (1997:47), (c) Middle Range Theory “Positive Accounting Theory”, Watts and Zimmerman (1986) and “Agency Theory” by Jensen Meckling (1976), (d) Application theory a is Good Corporate Governance (GCG), with dimension FCGI (forum for corporate governance in Indonesia), Organization for economic corporation and development : fairness , transparency, accountability, and social responsibility. I Putu Ary Suta (2005:39); Kim dan Nofsinger (2004), Indonesian Institute for Governance, (2007:26). By SPSS statistical program descriptive statistic analysis, test reliability with Corrected Item-Total Correlation, ttabel product moment, Reliability Statistics in Cronbach's Alpha, method successive interval. For hypothesis (a) corporate social responsibility, emosional emotional intelligence, leadership, job satisfaction (simultaneous) the positive influence to with Good Corporate Governance as Adjusted R Square ,156 or 15,6%. significance. (b) the influence partial corporate social responsibility with Good Corporate Governance 0,325 or 32,5%, significance; Emotional intelligent with Good Corporate Governance ,136 or 13,6% non significance, Leadership with Good Corporate Governance ,364 or 36,4% non significance, Job Satisfaction with Good Corporate Governance ,367 or 36,7% significance. The finally implication research consistent with logical framework: where variable corporate social responsibility of dimension: economic responsibilities, legal responsibilities, ethical responsibilities, discretionary responsibility, stakeholders, (b) emosional emotional intelligence with dimension: self awareness, self regulation/ management, Motivation, Emphaty, social skills, (c) leadership with dimension: trait approach, style approach/ leadership behaviors, situational approach, Contingency theory-LPC = least preferred co-worker, path goal theory, leader member exchange theory-LMX, Tranformational approach (MLQ), Team leadership theory, women and leadership, The charismatic leaders, (d) job satisfaction with dimension: Minnesota Satisfaction Questionnaire (MSQ), Skill variety, task identity, task significance, autonomy, Job feedback, (significance partial and simultaneous) the positive influence to with Good Corporate Governance with dimension: commitment, transparency, accountability, responsibility, independency, justice, competency, corporate mission, leadership, and staff collaboration on mining companies in Indonesia.

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Social Responsibility Strategies and Sociopolitical Legitimacy – The Case of the Map Ta Put Region; Elin M. Oftedal & Lene Foss, Thailand & Norway

 

Abstract

Drawing upon institutional theory this article recognizes the relationship between social responsibility, socio-political legitimacy and inflow of resources, by the use of an empirical case from the Map Ta Phut industrial estates (MPTIE )in Thailand. A critical incident is portrayed by a court order stopping 76 major industrial project based on the grave environmental situation in the MPTIE. This incident is seen as a drastic reduction of socio-political legitimacy. The case of MPTIE is drawn out and 5 propositions are developed. These are 1: When normative legitimacy of a certain activity is reduced, regulative legitimacy regarding the same activity will be challenged 2.. Reduced sociopolitical legitimacy impacts the inflow of resources negatively 3. Symbolic actions are more likely to lead to higher perceived sociopolitical legitimacy in the short term than in the long term. If symbolic action disharmonizes with substantial action, legitimacy is challenged. 5. A stakeholder is likely to lose its sociopolitical legitimacy by trading away social values. Finally a conceptual model based on the proposition is suggested and discussed.

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Corporate social responsibility: A Capitalist or Socialist Ideology?; Samuel O. Idowu, UK

 

Abstract

The field of corporate social responsibility (CSR) has been embraced globally by modern corporate entities of all shapes and forms. Advocates of the field argue that corporations that are perceived by society as being socially responsible are likely to derive enormous benefits from being so. They argue that most stakeholders whether primary or secondary, internal or external, local or national offer their support of the actions of these socially responsible corporations. Most would agree that corporate responsibility is an excellent idea, but from where did the ideology of CSR originate? An examination of the literature has given no conclusive evidence as to whether CSR is a capitalists’ or socialists’ doctrine; in fact the literature is unusually silent in this respect, perhaps it is assumed that we all know. However, after examining the activities that stem from the ideology and considering the presence of the word ‘social’ in its very name one may deduce that CSR is a socialist doctrine. If CSR is indeed a socialist doctrine, why are corporate entities in modern free capitalist economies preaching and practicing it? Why are multinational corporations from these capitalists’ states now exporting the ideology throughout the world? Indeed, it is generally believed that socialist ideologies are inconsistent with capitalists’ ideologies. Is CSR an exception to that belief? These are some of the issues that this study will explore in depth in order to establish the origins of CSR practiced by capitalist corporations and by certain socialist and communist states in the 21st century. For the purpose of this study CSR is defined as a capitalist ideology ‘invented’ in order to undergo ‘profound metamorphosis’ Thurow (1966) notes capitalism needs, if it wishes to survive following the death of its social competitors – communism and socialism.

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Aligning Green Supply Chain Management with Corporate Social Responsibility: A Strategic Initiative for Competitive Advantage; Kamal Ghosh Ray, India

 

Abstract

Corporations across the world are confronted with the critical questions like; how green are their products and processes. They are being asked about their carbon footprints and how they recycle. The generic demands by all the stakeholders from business organizations are that they use environment friendly inputs and transform them through eco friendly processes & change agents into green products that can be improved further and recycled in the existing environment. Certainly, these demands necessitate an integrated approach towards product design, sourcing, manufacturing, logistics & distribution, which do not harm human beings and finally recycling at the end of the product life. This leads to the movement for ‘green supply chain management’ or (GSCM), which can ensure green products in green environment and reduction of environmental hazards. There are certain industries which have the inherent characteristics of being hazardous in terms of products or processes. Assembly nature of manufacturing (electronics, etc.) are less hazardous than process oriented manufacturing (chemicals, steel, etc.). Therefore, a business has two choices: it should either be in business that is ‘green’ or ‘not green’. If a business adopts a ‘non green’ business, ethics demands that the company should adopt practices or measures that reduce the impacts of ‘non green’ business on the environment. But the fallacy is that companies are averse to internalize the greening cost of the environment and at the end it falls on the government who subsidizes the social cost of environmental damages done by manufacturers. This paper aims at addressing the issues like; the factors influencing GSCM initiatives, who will bear the cost of greening the environment and the strategic actions the companies should take to adopt GSCM to improve environmental performance of its own and that of their suppliers, sub-suppliers and customers.

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Basic ethical principles for sustainable development in the Global economy; Jacob Dahl Rendtorff, Denmark

 

Abstract

In a report to the European Commission from an EU-BIO-MED-II Research Project we proposed four ethical principles as guiding ideas for a European ethical and legal culture. We had chosen to investigate the concepts of autonomy, dignity, integrity and vulnerability. The book Basic Ethical Principles in European Bioethics and Biolaw, Autonomy, Dignity, Integrity and Vulnerability, Vol I-II, (Rendtorff and Kemp, 2000) is mainly about how to give these ethical principles meaning in bioethics and law. However, during my research for this book emerged awareness that the ethical principles being classical ethical ideas with a fundamental significance for European culture do not only apply in bioethics but might have significance in other ethical fields. Thus, the same ethical framework is very powerful for business ethics and in this context the basic ethical principles can also be understood as the basis for corporate social responsibility and for protection of basic economic rights of the human person. Therefore, I have written another book on business ethics Responsibility, Ethics and Legitimacy of Corporations, (Rendtorff 2009) that applies the basic ethical principles from bioethics to business ethics and sustainable development. In this paper I briefly present how these principles can be applied as a framework for corporate social responsibility and sustainable development. I want to show how the values of autonomy, dignity, integrity and vulnerability can be applied in business ethics. I think that the ethical principles constitute a core of protection of human persons including their rights to economic development and the duty of civil society and its corporations to work for sustainable development and not to let human beings be eliminated in subhuman conditions of poverty and misery. The argument is that the concepts have fundamental significance both at the individual and at the organizational level - and in addition that they provide an important foundation for ethical standards of sustainability in a future global culture of human rights. The paper will provide a brief outline of the meaning of the concepts in business ethics illustrated by some examples of the uses of the concepts in different fields of business ethics.

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The need for a theoretical examination of sustainability in economics and business; Jacob Dahl Rendtorff, Denmark

 

Abstract

It is time to address the issue of sustainability and the values that should guide interactions between organizations and the environment. The environmental challenge signifies that it is necessary to view ethics from the perspective of institutions and organizations as the foundation for the discussion of values in relation to animals and nature. In particular, the threats of global warming and climate change, but also events of pollution scandals like the BP oil spill are a challenge to legitimacy of large organizations and institutions. Environmental ethics not only concerns individuals, but is also about the relations between different kinds of organizations and nature. Reflections on bioethics, environmental ethics, and business ethics need to be integrated. The problem can be framed around understanding what obligations business may have to respect environmental ethics and what kind of philosophical theory should justify protection of the environment. The argument moves on to clarify how environmental ethics for organizations cannot be understood uniquely at the basis of utility and enlightened self-interest, but must be considered as a challenge to anthropocentric ethics. The connection between sustainability and ethical principles is promoted as the essence of the ethics of organizational behavior in the environment. Finally, this leads to the difficult problem of going from ethics to law and how to deal with environmental crime of large organizations and institutions.

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Embedding Inequity: A Tale of Expropriation; Guler Aras & David Crowther, Turkey & UK

 

Abstract

One of the central platforms of durability is that of equity, which must apply on a global basis. So equity must be apparent transnationally as well as locally and it must certainly be apparent between developed and developing countries. This equity must apply to all effects of corporate and national activity. One of the most important concerns as we enter a process of climate change while seeking also enhanced economic activity and therefore sustainable development is the question of water and access to water. Already is has been observed that access to water is a source of conflict internationally and this will be exacerbated with population growth and the concomitant economic development. This is particularly pertinent in the little explored area of embossed water – water which is used in the creation of raw materials and their absorption into finished products. For example the cotton which we wear represents the Aral Sea which has disappeared for its production. In the main raw materials are produced in developing countries, many of which are already suffering from water shortages. But those raw materials get absorbed into manufactured goods which tend to be consumed in developed countries, which mostly have plenty of access to water. So the water of developing countries is being expropriated by developed countries as embedded water – an obvious case of inequity. In this paper therefore we explore what is happening and what possible solutions there are to ensure greater equity and therefore durability.

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Corporate Social Responsibility Decisions, A Dilemma for SME Executives?; Banu Dincer & Caner Dincer, Turkey

 

Abstract

Purpose: This study examined the factors that move the decision-makers in small businesses to expend company resources for Corporate Social Responsibility (CSR) activities. Methodology: This qualitative phenomenological study used a Van Kaam (1966) method as modified by Moustakas (1994) with in-depth, semi-structured interviews to explore the factors and priorities considered by SME executives in CSR decisions. Findings: The study revealed that small business executives are generally influenced by personal feelings, financial conditions, friends and family, and religion in making decisions on CSR activities. In addition, these decision-makers prefer local CSR activities, are concerned with the environment, and go beyond the basic legal requirements. The sole focus on profits was not evident in these small business executives. Research implications: The results imply that small business management does not rely simply on the analytical but on the relational and emotional. Management theories for small business may need to include the factors such as local community, personal feelings, and religion as determining the direction of overall decision-making in the small business community. This study is also significant to leadership in that it identifies factors that influence the decision process in small business. Value: The results of this study may open new discussions and lead to the development of new theories on leadership and management in small business.

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No Accounting for Corporate Social Responsibility; Suan, UK

 

Abstract

Let’s challenge what the future holds! Why are we here at this conference, academics and practitioners working together in the field of Corporate Social Responsibility? Why do we think this is work that is worth doing? Is it that the ultimate fear that many of us are facing is that in a relatively short space of time planet earth will no longer be a fit place for human beings and we will become extinct. We know that there have been dramatic climate changes in the past leading to total extinction of species so perhaps nothing can be done to change the outcome. Some claim that we ourselves are causing the dramatic changes we are experiencing whilst others refute this. However it is only if we assume both responsibility and a positive attitude that we will have even a remote possibility to challenge what the future holds. Therefore let us take responsibility and assume that these claims are correct and that we are responsible, at least in part. Let us take a positive attitude and assume that we can do something about it. Let’s try!

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The responsibilities of corporation: An analytical appraisal; Abubakar Sadiq Kasum, Olubunmi Florence Osemene, & Tunde Saka Salam, Nigeria

 

Abstract

The concern for this study is the long-drawn-out CSR argument, which was observed to have been controversial because the responsibilities of businesses are not critically analyzed. The study, therefore, appraised the responsibilities of businesses based on a strictly just and fair relationship with all the stakeholders, so that corporations are only and ‘strictly expected’ to do what is right and to act fairly. The study is of the opinion that responsibilities of the corporation can be classified to primary (ordinary to survival), secondary (mandatory as a corporate citizen) and tertiary (discretionary, moral and may be based on benefits) responsibilities. The study observed that all corporate responsibilities, except philanthropy, can be and should be discharged by corporations and this will only mean doing the right things and not extra. The study is also of the opinion that if corporations are truly fair especially with, measure and value as it relates to price, philanthropy will rarely be possible and may not even be necessary. The study, therefore, concludes that rather than negotiate charities, the corporation should be compelled to do what is right and act fairly.

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Assessing the Adequacy of the Accounting Standards and Laws Regulating Small and Medium Scale Enterprises Activities in Oyo State, Nigeria; Olubunmi Florence Osemene, Abubakar Sadiq Kasum & T.O. Asaolu, Nigeria

 

Abstract

The quest for economic development seems to have pushed environmental concerns to the background, not only in Oyo State, but in Nigeria at large. The desire for short term survival, business growth and profit maximization appear to be the preoccupation of small and medium scale enterprises (SMEs), which is to the detriment of the citizens and the environment. Questionnaire were administered to SMEs supervisory ministries and SMEs operators in order to assess the adequacy of accounting standards, frameworks and environmental regulations regulating SMEs activities in the State. Data obtained were analysed using descriptive and inferential statistics. Results obtained revealed that even though the legal and accounting policy frameworks are quite adequate for the operations of SMEs in Oyo state, the accounting standards regulating SMEs activities are inadequate. Ditto, the level of monitoring and enforcement of the laws are weak. On the basis of the findings, the study advocated policy options to be formulated by the government for SMEs such as effective monitoring and evaluation mechanism in order to increase compliance with environmental laws and regulations by SMEs operators. The Nigerian Accounting Standard Board is also encouraged by this study to enact relevant accounting standard that will regulate SMEs activities in the entire country.

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New Models of Corporate-Community Engagement by Oil Transnationals and the Challenge of Sustainability in Nigeria’s Delta Region; Kiikpoye K. Aaron, Nigeria

 

Abstract

Against the background of adoption of new models of corporate-community engagements in response to the failings of old models by oil transnationals in the Niger Delta, this paper attempts an assessment of the implementation of the Global Memorandum of Understanding (GMoU) by Chevron and Shell on sustainable community development in host communities in Nigeria’s oil belt. It argues that though the GMoU represents a radical departure from the past in terms of participation and ownership of development projects with the benefits these entail, its potency for sustainable community development is hampered by a number of old challenges, namely, the enormity of the development challenge in the Delta thrown up by the failings of an absentee state, the structural constraints imposed on corporations by the profit-maximizing motive and cultural factors that not only prevent effective participation but also promote voicelessness of marginalized groups such as women. The implications of these to sustainable development are explored.

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Community Development Policy Toward Poverty Reduction in Indonesia: Case Study of Coastal Communities in the southern coast of Java Island; Mukti Fajar, Indonesia

 

Abstract

In Indonesia, coastal communities are generally including the poor societies. They have limited access to capital and entrepreneurship capabilities. Some government policies have been carried out as sustainable manner to reduce the poverty for coastal communities. It was implemented by the government in collaboration with the corporation (Bank). The implementation was realized in the form of soft loan program and established the small medium enterprise of fishery. The problems of this research are: (1) how is the implementation of government policy for the development and its influence toward improving the welfare of coastal communities?; (2) What is the policy for managing the small medium enterprise of fisheries to improve the welfare of coastal communities ?; (3) what are the factors that sustained and barrier the implementation of policy to reduction the poverty of coastal communities ?. This is a socio legal research that examines law in society. The law means a form of government policy to empowering of coastal communities, both national regulations and local regulations. The location of the research is conducted in three districts at the southern coast of Java island. The data were collected with documents study, interviews and observation. The conclusion of this research are; First, there are some problems in implementation of policies for the development of coastal communities, namely; (a) There is a gap between formal approach of government policy and the corporation (banks) with the cultural aspects that still embraced by the coastal communities. (b) The community is very dependent on natural conditions (ocean) as the basic of economic activities. Second, The presence of cooperatives is very helpful in improving the welfare of coastal communities in three districts observed. It can be seen by increasing incomes of the community. Third, The supporting factors are communities, governments and other institutions, non-coastal communities, The SMEs fishery and management. Yet, Inhibiting Factors includes cultural factor of the coastal communities, post-production process, natural factors, perception and understanding factors of the society, Bankable approach of MFI Swamitra Mina and the several external factors, for instance economic, technological, socio-cultural policy of the government (law and politics) and industrial environments that become obstructions toward program implementation.

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Measuring Brand Social Responsibility, A New Scale; Banu Dincer & Caner Dincer, Turkey

 

Abstract

Purpose: The purpose of this research is to investigate the Brand Social Responsibility (BSR) construct, and to develop a scale to measure this construct. Methodology: Using Corporate Social Responsibility scales and extant literature, a pre-test to have an initial list of items is followed by exploratory factor analysis in order to have a list of descriptors and statements to measure the Brand Social Responsibility. Then, the retained items of the BSR scale and existing CSR scales are tested on a panel of 248 participants. Findings: The Brand Social Responsibility scale tested in this research was more focused on brand's trustworthiness, awareness, and brand's philanthropic activities from a consumer’s perspective. The descriptors used in the scale are accurately measuring the consumers' perceptions of a brand's social responsibility than CSR scales and also takes in consideration the possible differences between a parent brand's SR and its subsidiary's SR. Research Implications: This study, while investigating the Brand Social Responsibility construct, and developing a scale to measure it, compares the existing CSR scales and emphasizes the possible differences between a parent brand's SR and its subsidiary's SR.

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Determinants of Web-accessibility of CSR communications by High Impact Companies: Evidence from Seven Western European Countries; Ismail Adelopo, Ramiro Moure Cea and Lucely Vargas, UK, Spain & Austria

 

Abstract

 CSR debate has developed tremendously over the years. One important dimension of this debate has centred on CSR communications. A huge body of literature has been devoted to issues such as the nature of the communication (mandatory or voluntary), its form (stand alone or embedded) structure (numeric or narrative) and characteristics (quality or quantity of disclosures). However, web-accessibility of CSR communication is under researched. This paper fills part of this void. Specifically, we study the factors that determine the web-accessibility of CSR communication by some of the biggest companies in six Western European countries over three year periods. Our sample consist of the biggest companies operating in ‘high’ impact sectors such as oil and gas, mining, and ‘low’ impact sector such as manufacturing and utilities trading in the UK, France, Germany, Italy, Spain, and the Netherlands. We used number of ‘clicks’ to the downloadable CSR communication of a firm to measure its accessibility and find out if firms in the ‘high’ impact sector are more accessible compare to firms in the ‘low’ impact sector. We also examined the influence of country of origin on the accessibility of CSR communication for firms in the sample. Our independent meant test showed that legitimacy theory is supported in terms of the web accessibility of CSR communication and sector/ industry, but it is not supported when we examined the effects of country of origin on this communication. Our study complements finding reported in Wanderley et al (2008) and Coupland (2006), and show that CSR web-accessibility could reveal more about firms’ CSR communication incentives, especially in terms of the legitimisation process and in meeting societal expectation. The policy implications of our study are important to companies and regulators, as well for future research in this subject area. For corporations and management, the study showed that in order to retain, maintain or gain legitimacy, management should endeavour to make their CSR communication more accessible to their targeted audience. Internet based communications have grown tremendously over the years and firms should embrace this opportunity to seek congruence with their conferring public. Academic research should also broaden the current discourse to examine the effects of the discourse on the recipients and how they make meanings of the CSR communications.

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Women and CSR; Ilke Oruc, Turkey

 

Abstract

This study aims at exploring the things done in terms of social life during CSR activities by enterprises regarding the women exposed to sex discrimination. The place of women in the society, who are one of the stakeholders of CSR activities, is mainly determined by the development level of the country as well as the cultural values of the society and social class women belong to in the capitalist economic structure. The sex discrimination targeting women in working life is highly encouraged by the following factors: dominant feudal values regarding man-woman relationships in certain parts of Turkey; the inequalities in education opportunities; unplanned urbanization and migration; perception of women as an unpaid worker in the family and ignoring them in social life (Kazgan 1982: 137). Therefore; it is necessary for everybody in the society to assume responsibilities in creating a fair and equal environment for women. Although women have recently been taking more and more places in working life, this fact has not eliminated this discrimination which is based on the prejudices having roots from the past till today. Women are more likely to be exposed to unethical behaviors based on such discriminations both in daily life and working life. Becoming an important issue in business enterprises, CSR activities require that women should be given importance since they are stakeholders of CSR. Therefore CSR activities carried out by the enterprises are quite significant. It is possible for enterprises to approach the topic from two perspectives. First of all, enterprises might contribute to the improvement of women in society through CSR projects. Secondly, by assigning women in top positions, enterprises can fulfill their responsibilities towards female employees when equality and justice are considered. The study will focus on the activities carried out by the first 100 enterprises in the list titled “Top 500 Enterprises in Turkey”. In addition, the study will present data about the contributions by these enterprises to the awareness rising in the society regarding the issue. The data will be obtained through content analysis of the information published on the official websites of the enterprises mentioned above.

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Ethical Fashion: Is it what it is dressed up to be?; Khosro S Jahdi, Kim Poldner, Kornelia Koehler, UK

 

Abstract

This paper represents an attempt to examine and evaluate ethical fashion. It will use a combination of primary as well as secondary sources of information to provide some plausible answers to the questions surrounding the field of ethical fashion with a particular attention to the supply chain side. The Ethical Fashion Forum (EEF) suggests that ethical fashion represents an approach to the design, sourcing and manufacture of clothing which maximises benefits to people and communities while minimising impact on the environment. However, in practice these definitions do not always apply to every garment produced under the ‘ethical’ label. For this purpose, the EEF believes that the application and integration of the triple bottom line concept at the core of the business practices and policy throughout the organisation would be crucial (www.EEF.com).

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Conformance and Deviance: Company Responses to Coercive Pressures for Corporate Social Responsibility (CSR) Reporting; Peter Neergard, Denmark

 

Abstract

Purpose: This paper analyses how large Danish companies have responded to new governmental regulation which require them to report on Corporate Social Responsibility (CSR). Design/Methodology: The paper is based on an analysis of 142 company annual reports required by new Danish regulation regarding CSR reporting, plus 10 interviews with first-time reporting companies and 6 interviews with companies that failed to comply with the new law. Findings: The results indicate that coercive pressures from government have a significant impact on CSR reporting practices. Further, the analysis finds traces of mimetic isomorphism which inspires a homogenisation in CSR reporting practices. Finally, it is argued that non-conformance with the new regulatory requirements is not solely about conscious resistance but may also be caused by, e.g., unawareness, resource limitations, misinterpretations, and practical difficulties. Originality/value: The paper provides evidence of the early impacts of government-led pressures for CSR reporting, and contributes to the on-going debate regarding structure and agency in institutional theory by exploring how organisations respond to coercive pressures for CSR reporting.

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The love of money, pressure to perform and unethical marketing behavior in the cosmetic industry in Uganda; Bruce Mapamizo, Charles Omogor, Joseph Ntayi & Stephen K. Nkundabanyanga, Uganda

 

Abstract

Purpose – The purpose of the study was to examine the relationship between Love of Money, Pressure to perform and unethical Marketing behavior in the cosmetic industry in Uganda. Design/methodology/approach - The methodology was across sectional using a sample of 169 Marketers from five cosmetic companies. Data was collected using questionnaires administered to marketers, selected randomly. Performed a Pearson correlation and regression analysis Findings - Results indicate that if the salespersons are willing to perform unprofessional assignments for monetary gain or if they have a burning desire for success regardless of how they should succeed, this is bound to result into unethical marketing behavior. Originality/value - The study revealed that as pressure to perform increases through the achievement of Targets and Deadlines, unethical behavior increases and moves in the same direction as a result of the effect. Unrealistic Targets combined with fixed Deadlines promotes and strengthens unethical Marketing Behavior. Thus love of money through its component can be moderated by management control - as management control improves, unethical marketing Behavior is eliminated or reduced. Result limitations/implications – The cosmetics industry in Uganda is very much in its infancy with only 5 manufacturers and this may limit generalizability. Practical implications – Our study implies that companies should employ staff with good working experience in the marketing profession and there should be continuous staff screening of their behaviors over the years. Company image should be a top priority and management should design targets that are realistic to avoid continuous reported unethical behaviors among their staff.

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Ethical dilemmas of young economists. Case of Warsaw School of Economics students; Maria Aluchna & Olga Mikołajczyk, Poland

 

Abstract

The ethical attitude and potential ethical dilemmas are the key aspects for understanding the decision process undertaken by individuals. These aspects are crucial in the case of managers since their decisions shape the corporate activity and business development. The ethical dilemmas of managers remain also essential for implementation of the concepts of corporate social responsibility and sustainable development in corporations. Therefore, the analysis of students graduating from business, finance and economics proves to be the crucial for the future directions of business development. The understanding of students expectations and ethical dilemmas may also play an important role for shaping educational programs. The article discusses initial results of the research conducted on the group of 244 Warsaw School of Economics students. The research was based on the methodology proposed by Eweje and Brunon (2010) adopted for students from New Zealand. The research focused on examining the existence of ethical dilemmas identified on the basis of 11 case scenarios and analyzed with the reference to selected characteristics of respondents. The characteristics included gender, age, study year, program and faculty, place of birth, professional experience, international experience and financial situation. The research obtained on the sample of Polish students confirm the international results stressing the key importance of gender, age, study faculty and professional experience for identifying ethical dilemmas.

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CSR and NGOs in Developing Countries: A Case Study of the Firestone Company in Post-Conflict Liberia; Suzanne Kathleen McCoskey, USA

 

Abstract

In September 2006, a well-known Liberian expatriate hosted an event at a progressive coffee shop in Washington, D.C. on behalf of a coalition of NGOs organizing a boycott of Bridgestone-Firestone (“Stop Firestone”) due to allegations of slave labor on its rubber plantation outside of Monrovia. At the time, Firestone was one of the only foreign investors and largest private employer in post-conflict Liberia. After an emotional presentation of the case against Firestone by the event organizer, a young African-American woman stood and identified herself as an economics major at nearby Howard University. “But how do the wages paid at Firestone compare to other wages in the country?” she asked. The speaker had not really been direct on this issue, highlighting instead how low wages paid at Firestone were in comparison to wages in other countries. Nor had she lingered long in discussing Liberia’s nearly 80% unemployment post-conflict. “Well,” the speaker responded, “the wages Firestone pays to tappers are actually higher than the minimum wage in Liberia, but …” The young woman had stopped listening. She began instead to pack her things back into her book bag and prepared to leave the room. Many others in the audience also seemed to turn against the speaker and her attempt to promote a specific event of the boycott—a demonstration against Bridgestone and its sponsorship of the Superbowl half-time show—began losing steam quickly. This event and the resultant mixed reaction of the audience demonstrate key issues of NGO involvement with issues of CSR in developing countries. In particular, this paper focuses on a model of the intersecting interests of the three key players: the domestic government, the MNC and the NGO and argues that the public perception of the importance of the interests of the players and the respect for others’ interests are keys to legitimacy. In this paper, the case study of the interaction amongst the Firestone Plantations Company (a subsidiary of Bridgestone-Firestone), the Johnson Sirleaf government and specific advocacy NGOs is presented and it is argued that the weak reception received by the NGO was largely caused by the lack of acknowledgement of the interest, on the part of the government and MNC, in the macroeconomic reconstruction as well as domestic country sovereignty of the country post-conflict.

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SA8000 and Employee Satisfaction: an Exploratory Study on Chinese Companies in the Greater Pearl River Delta; Li, N & Toppinen, A, Finland

 

Abstract

The Social Accountability 8000 standard, along with other corporate social responsibility standards represents a new form of voluntary self-governance of labour standards. Along with the ongoing debate about the impact and effectiveness of such voluntary governance, the present study attempted to compare the employee job satisfaction in both SA800-certified facilities and non-certified facilities. Based on the survey of 834 employees from twenty companies located in the Greater Pearl River Delta, Southern China, employees from SA8000-certified facilities seemed to have higher job satisfaction than their counterparts. Significant differences observed in terms of employee perception on the importance of work dimensions to job satisfaction, and their expectation on work dimensions to be improved, whereas no significant difference was found in employee perception on the influence of work dimensions to job satisfaction between certified and non-certified facilities. Our findings also indicate that there were significant differences in gender, length of work experience, monthly salary at average and employee current position in the company, while no significant difference was revealed in level of education to job satisfaction in both the certified and non-certified facilities.

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Analysis of the Application of Social Responsibility by Domestic Businesses in Azebaijan and its Influence on the Competitiveness of the Country; Asiman Guliyev, Fariz Ahmadov, Serdar Orhan & Parviz Abbasov, Azerbaijan

 

Abstract

Nowadays when competition has been worldwide increased as a result of globalization, countries try their best to improve their competitiveness to get more space in the world market. Competitiveness is related with raising life standards, employment opportunities or capabilities of a country to fulfill its international obligations. After gaining its independence in 1991 and transforming its economy from state sponsored planned one to free-market, development, support and empowerment of private sector and economic growth of the country is essential in terms of the improvement of competitiveness in Azerbaijan. Today, increasing importance of domestic businesses and their formation as an integral part of the society in Azerbaijan creates some responsibilities. The world has started experiencing significant transformations in all fields of life from the beginning of the 21st century. Business and its basic actors have also been intensively subject to the influence of these transformations. All endeavors of business actors are focused on building their strategies of improving their competitiveness on the basis of proper visions. Moreover, importance of business for society has become as much as productivity of business is important for the power of influence of the business. For this reason, it is necessary for businesses to develop their proper strategies in accordance with modern conditions in order to fulfill their undertaken obligations regarding their social responsibilities and to institutionalize themselves. That is why, sensitive attitude of domestic businesses working in Azerbaijan to the will and needs of the society and their environmentally friendly and ethical behavior is important for the power of competitiveness of the country. The aim of this research is to study the state and way of application and implementation of UN Global Compact rules and social responsibility by domestic businesses working in Azerbaijan that is in transition from soviet economy to free market after the collapse of USSR. Within this framework we are going to research the scale of social responsibility of domestic companies, the level or scale of the responsibility that they target to reach and its influence on the competitiveness of Azerbaijan. To collect necessary information, taking specific domestic features of Azerbaijan into consideration, as a research method we will conduct interviews and hold surveys with government officials (bureaucrats), businessmen, scholars and managers of professional unions (non-governmental organizations).

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Understanding Employees Responses to Socially Responsible Business Activities: Ways to Enhance Employer`s Brand; Georgiana F. Grigore & Alin Stancu, Romania

 

Abstract

Along with development of the corporate social responsibility (CSR) concept, it has gained an increasing role in the areas of human resources and marketing of the organization. Various studies have examined on the one hand, the influence of socially responsible activities on employees, and on the other hand have discussed the importance in building an employer brand through these practices. This article focuses on the company`s internal stakeholders – the employees – and aims to investigate the impact of corporate social responsibility, and then to define employer branding and the role of company`s socially responsible activities in strengthening relationships with its employees. It is well recognized that marketing activities within the company can be as important as marketing activities directed outside the company. The image of a company as `a good place to work` in the mind of current or prospective employees and key stakeholders, is a great way to attract, retain and develop superior talent and to create a work environment that increases employee satisfaction, productivity and loyalty. Through socially responsible activities, employees can satisfy their altruistic desires and they can feel proud to be involved in programs that support social causes or environmental issues. They can develop a special relationship with the company and they can recommend it to friends or family as a good place to work for. This will increase the company`s reputation and will create the image of a good employer in stakeholders` mind.

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Integration of CSR Initiatives into Business Practice in Developing Countries: A Case Study from Romania; Alin Stancu & Georgiana F. Grigore, Romania

 

Abstract

Corporate social responsibility is a concept that embodies interdisciplinary approach, from politics to economics, from business to ethics. Many authors described the positive impact of CSR on the company’s activities: attracts and retain high quality employees, generates a positive corporate image, increases reputation, increases sales, reduces the retention rate from the consumers, reduces operational costs, increases the quality of products and services. The increased market competition and stakeholder pressure determines companies to start engaging in CSR activities. In marketing field, CSR is becoming a very popular instrument used by companies in shaping their strategy. The debate about CSR started in Romania after year 2000, but still we can say that the level of CSR development is embryonic. Few of Romanian companies are engaging in socially and environmentally responsible business practices, most of them being multinational ones. This paper presents the development of CSR activities of the Romanian companies, by focusing on the reasons that motivates companies to involve in CSR. The paper wants to preset the social responsible initiatives that Romanian companies engaged in. In order to describe the context of development of CSR in Romania we collected important evidence from relevant marketing, strategic management and CSR literature.

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Social responsibility in the rural businesses of the North West Province of South Africa – coerced or business-driven?; Solly M Seeletse & Watson M Ladzani; South Africa

 

Abstract

Purpose – Social responsibility and rural businesses seem to be unaligned in the North-West Province of South Africa. This paper establishes how rural businesses in the study area apply social responsibility issues. The rationale is to show the importance of incorporating social responsibility components to rural businesses with ultimate intent to enhance their sustainability. Methodology – A combination of quantitative and qualitative approaches was used in this study. A quantitative research design requires numerical accounts while the qualitative research entails non-numeric descriptions. A questionnaire was used that consisted of various questions that addressed various practices that relate to social responsibility. Closed-ended and open-ended questions were used to ensure that both qualitative and quantitative responses cater for the study needs. A total of 107 willing rural businesses of North-West Province were investigated. Tables and graphs were used in the quantitative data analysis while themes were formed in the qualitative section. Findings – Empirical findings show that these rural businesses tend to perform in large proportions with regards to social responsibility activities that are compulsory to retain their business licenses. They show a tendency to ignore, or do little with regard of the optional social responsibility activities. Practical implications – It is recommended that rural businesses in the study area embark on all social responsibility activities without neglecting others. They should make social responsibility part of their strategic mission. Research limitations – No comparison was done with the conduct of social responsibility in urban North-West Province, or in rural businesses of other Provinces of South Africa and of the other parts of the world. Originality/value – Rural businesses of the North-West Province in South Africa lack conscience of social responsibility. Even in the activities they do, their aim is to comply with the laws for licenses. This study is a vehicle to make them aware that they have started to embark on social responsibility by pointing out the activities they do, and then encourage them to increase by including the ones that they have not been doing in large scale.

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Sustainability and CSR views on Twitter: a pilot study analysis; Lina M Gomez; Spain

 

Abstract

Social media platforms are surrounded by conversations, messages, and ideas about numerous subjects. Sustainability and Corporate Social Responsibility (CSR) are no exceptions in these discussions where collaboration, empowerment, and sharing are the key cores of these platforms. One of the most widely used social media sites is Twitter. Twitter is becoming a powerful tool for spreading information about CSR and Sustainability and for promoting conversations between users. This useful new media could help companies listen stakeholders’ priorities and engage them in conversations. This paper analyses the practice of twittering Corporate Social Responsibility and Sustainability issues, placing a special emphasis on who is leading the CSR and Sustainability discussions on Twitter, and what type of tweets (messages) are being communicated. A content analysis was made to the Twitter profile users who tweet about these topics during December 2010. Results shown that corporations are not taking advantage of this tool while tweeting CSR and Sustainability issues. It seems that companies and other users such as academia are still in its infancy at the moment of using Twitter for communicating and informing about CSR and Sustainability.

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Between Complexity and Ethical Dilemma: Assessing Sustainable Business Practices in the Nigerian Insurance Industry; Musa Obalola, Kamil Omoteso & Tajudeen Yusuf, Nigeria & UK

 

Abstract

The expectation of the insured when losses occurred is that adequate compensation will be provided. This expectation may however not be met owing to the various imposed terms and conditions and the complexity that characterises the insurance contract. The knowledge about the subject matter of insurance is usually held to be positively skewed toward the insured and negatively towards the insurer. The Skewness of the knowledge concerning the subject matter of insurance has arguably been posited as the justification for the adhesive nature of insurance contracts. The potency of the adhesive nature of insurance contracts and imposition of special doctrines in the contract is therefore to ensure that moral hazard and adverse selection is greatly reduced. We however argue in this paper that this adhesiveness inextricably created asymmetry of power between the parties involved. In this instance, the insurer has the power which it has been using to protect itself and sometimes to the detriment of the other party – insured. Though court intervention has tried to redress the imbalance that exists between the two parties to the insurance contract by declaring that ambiguity inherent in the contract will be construed against the insurer, this paper demonstrates that widely reported ethical abuse and exploitation of the insured are majorly the consequences of information asymmetry in relation to the complex nature of the insurance contract. Whilst lending our support for the debate that some of the principles governing the insurance contract be reviewed, we further proposed that service delivery can be enhanced in the country context of this paper through ethical responsibility grounded in corporate social responsibility.

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CSR in Primary Education for TBL Orientation through NGO Partnership- A Case Study in Indian Scenario; J.S.N. Nimmu Vasanth, India

 

Abstract

This paper refers to the case study of an NGO in the capital of state of Tamil Nadu in Southern India. The author is also a social promoting the activities of this NGO in revamping primary education in the slum tenements area. Various events explain the challenges encountered due to the interventions of one of the two groups of people who have conflicting roles and interests in society. How the corporate houses pour in their support for their brand promotion / profit initiatives, social welfare measures and sustainability programmes, explain their involvement in the slum area population leading to successful implementation of meaningful primary education for the underprivileged children. The events leading to subsequent withdrawal of this support from the corporate sector also explain the need for solid NGO activism with grit, patience and commitment. The shocking turn of events reveal the need for timely actions and financial support of the corporate world. The paper discusses why primary education is the foundation for reforms calling for the innovative corporate initiatives as part of their social responsibilities . Apart from the Government and NGOs, it is the responsibility of the corporate houses to support education reforms. The research paper therefore revolves around the case study emphasising the contribution of CSR in primary education reforms in Indian Scenario.

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Social Entrepreneurship Theory and Sustainable Development; Raghda El Ebrashi, Egypt

 

Abstract

Sustainable development is an issue that is clearly addressed in the study of social entrepreneurship. Social entrepreneurship focuses on creating change in the society, and it integrates economic, social, and environmental sustainability into the organization objectives. While companies are now motivated to integrate social and environmental objectives in their key performance indicators, social and/or environmental outcomes and impacts are the objectives of social entrepreneurship, and measuring the success of social enterprises are indicated through their ability to sustain and measure those outcomes and impacts. Social enterprises produce social change, social impact, transformation, and ultimately sustainable development through economically viable models. Studying how social enterprises evolve will provide more insights on how these enterprises create systematic social change and sustainable development that extends beyond the direct results of the enterprise. The purpose of this research is to introduce a theory for social entrepreneurship based on integrating the entrepreneurship literature with a global empirical research carried out on social entrepreneurs using Grounded Theory. Theoretical contributions and insights from the social entrepreneurship literature are integrated into the research. The result of the research is a behavioral theory for social entrepreneurship, which introduces new organizational typologies that create, measure, and sustain social change.

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Corporate Social Disclosures in Southeast Asia: A Preliminary Study; Riandy Hermawan, Indonesia

 

Abstract

The issue of Corporate Social Disclosure (CSD) has been growing remarkably both in business and academic world. Inevitably, this topic is also exposed in Southeast Asia, a big region that plays important role in global economic issue. Applying a content analysis method, this paper aims to provide preliminary findings in CSD practices throughout the companies’ annual reports in 2007 and 2008 for countries located in Southeast Asia. Samples were selected for listed and unlisted various type of industries, based on the information availability internet searching. The sample collection and the subjectivity during the content analysis process are the limitations in conducting this study. In general, the results show that ‘human resources’ are the main information disclosed, while in contrast, ‘energy’ is the main least issue disclosed in the annual reports. However, the findings need to be interpreted with considerations since there are limited in samples. Basically, the outcomes support the major prior studies and enhancing the discussion of CSD conducting in developing countries, while at the same time describing some countries which obtained very limited in exposures. To respond the vast increasing issues of CSD practice, this preliminary study has provided a basis to see the role of every country in CSR reporting and how they could support the sustainability development globally.

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Corporate Governance and Financial Performance in India: An Empirical Study; Monica Singhania, India

 

Abstract

Corporate Governance is one of the most important indicators of a company’s performance. In India, all listed companies have an entire section on Corporate Governance included in their annual reports. This is as per the recommendations of the Narayana Murthy Report, 2003. The purpose of the present study is to determine the impact of corporate governance score on financial performance of companies in India. The sample considered in the study is that of Nifty 50 companies and the sample period is from 2000 to 2009. The sample selection is based on the assumption that Nifty 50 Index is a true representative of all the major sectors of India. The study aims to find out the impact of corporate governance on firm performance through the computation of a corporate governance score. The capital governance scores to the companies are given as per the guidelines of Narayana Murthy committee report on Corporate Governance. The study undertakes the designing of corporate governance score and thereafter analyzes the impact of this newly constructed corporate governance score and 8 other relevent variable on financial performance (Tobin’s Q) of Nifty 50 companies in India. Tobin’s Q is essentially an indicator of firm’s performance. In the regression model, Tobin’s Q is the dependent variable. Net Sales, Profit After Tax, Net Fixed Assets, Inventories, Price-Earnings Ratio, Return on Equity , Depreciation, Earnings Per Share and the Corporate Governance Score as the independent variables. The analysis highlights that Corporate Governance Score, Net Fixed Assets, Profit after Tax, Price Earnings Ratio and the Return on Equity have a significant impact on financial performance (Tobin’s Q) of companies in India.

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Determinant Factors of Corporate Social Disclosures in Indonesia; Juniati Gunawan, Indonesia

 

Abstract

Indonesia as one of the big developing countries has been responding rapidly to the issue of Corporate Social Disclosure (CSD). This can be seen from the CSD section in the listed companies’ annual reports which keep increasing throughout the years. However, there are still inconclusive findings in factors that determine the extent of CSD. Based on a comprehensive research, therefore, this paper examines some selected factors in their relations to the extent of CSD, both quantitatively and qualitatively. Corporate annual reports for the year 2003 to 2006 were examined to verify the CSD practices by applying a content analysis method and multiple regression analysis. Then, firm’s characteristics (category, size, financial performances, age), and group influential (creditors, auditors, owners) were analysed to seek their significant relationships to the extent of CSD. The findings show that (1) there was no significant influence of ‘company type’ to the extent of CSD; but ‘company status’ was significantly influence CSD (2) ‘company size’, ‘financial performances’, ‘age’, and ‘auditors’ influences’ were found to have significant positive influences to the extent of CSD; (3) ‘Owners’ influence’ correlated positively rather than negatively to CSD; and (4) Mixed results were provided by the ‘creditors’ influence’ throughout the years. The overall correlations between predictor and criterion variables are considered to be low to moderate, varied from 0.463 to 0.607 for correlation coefficients (R) and 0.215 to 0.368 for determinant coefficients (R2) in the regression model.

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Sustainable Development and the MDGs in Turkey Before 5 to 2015; Fulya Akyildiz, Turkey

 

Abstract

In general, sustainable development (SD) is perceived as principles and methods oriented the environmental protection and development. In 2000 the United Nations (UN) made the Millennium Development Goals (MDGs) Summit in order to contribute to achievement of SD. The MDGs Summit has attached the social development goals in meaning of SD, and has enriched it. After in 2000 the Summit, the UN held the review Summits in 2005 and 2010. The MDGs Reports published by countries are extremely important for every country in monitoring their status of social development in comparison with others. In this study, in general, the concept of SD was investigated within the framework of the MDGs. Millennium Development Goals Report: Turkey 2010 was examined and was compared with Turkey 2005 Report. In study, also, the efforts and their consequences made at national and local level to achieve the MDGs in Turkey was given.

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Perceptions of Chinese Executives of Foreign Multinational Enterprises about Corporate Social Responsibility Programs in China; Maria Lai-Ling Lam, USA

 

Abstract

This research is based on the author’s five year field work in China (2006-2010). It is designed to examine the perceptions of thirty Chinese executives from twenty different foreign corporations about their corporate social responsibility programs in China and explore the changes after Sichuan earthquake in 2008 and the international financial crises in 2010. Many corporate social responsibility (CSR) managers made sense in interpreting their CSR experiences based on their perceived corporate culture and the operating system in China. Many perceived that the goal of their companies was making profits rather than solving social problems. Corporate social responsibility (CSR) programs were mainly used as political tools to lobby the Chinese government officers. Only the rescue work after Sichuan earthquake made two of the thirty companies’ values of caring visible and changed the perceptions of two CSR managers. The international financial crisis increased the power of the Chinese government and pushed the CSR activities to be more politically oriented and cost efficient. More Chinese expatriates were replaced by the local Chinese in the CSR programs while there were more compartmentalizations of CSR activities of foreign companies in China in order to be cost efficient and to fulfill international CSR standards. The chasm between the CSR practices reported in the international media and the local media in China is increasing as all practices in China are handled by the local media that is highly controlled by the Chinese government. After the international financial crises, the development of subsidiaries to be better corporate citizens in China has been deferred and politically washed in the local Chinese media and international media.

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Corporate Governance at South African State Owned Enterprises: analysis of printed media and annual reports. Adele Thomas, South Africa

 

Abstract

Purpose The overall objective of the study was to track, over a two-year period, the reported incidences of corporate governance transgressions (nature and extent) at the five strategic South African State-Owned Enterprises (SOEs). Design/methodology/approach The annual reports of the five SOEs were reviewed along with newspaper articles that appeared over a two-year period in which each SOE was mentioned. Transgressions of corporate governance were plotted for each SOE against the OECD (2005) framework of best corporate governance practices for SOEs. Findings While there are reports of political intervention in the operational running of each SOE, government appears not to have fulfilled its oversight role of ensuring, through the boards of directors, the sound governance of SOEs according to best practices as documented by the OECD (2005). While compliance to external governance demands appears to be practised at each SOE, compliance to sound governance that requires an internal frame of reference appears to be lacking. Research limitations/implications The use of annual reports and reports in the media to document and track governance practices are open to subjectivity. The selection of five SOEs necessitates that the generalisation of the findings to other SOEs is done with caution. Future research should focus on determining a methodology to objectively track and document governance practices at SOES as well as establish the validity of the OECD (2005) Principles for use in assessing best governance practices for SOEs in South Africa. Practical implications In an endeavour to promote accountability, the present study alerts government to major areas of corporate governance at SOEs that should command attention including the selection of directors to serve on boards who will ensure the establishment of an ethical culture at the top. In addition, the study alerts government to focus on its oversight role in ensuring accountability of boards of directors for the sound operations of SOEs and to guard against involving itself in operational issues. Originality/value The present study aims to elevate the debate of corporate governance from public rhetoric to a deeper understanding of the nature of the major problems that warrant attention. The study also contributes to the scarce academic literature relating to public sector corporate governance in Africa in general, and in the South African SOE sector, in particular.

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The corporate social responsibility dilemma in buyer-driven global supply chains: the potential impact of meta-regulation on the small and medium enterprises of the least developed countries; Mia Mahmudur Rahim, Australia

 

Abstract

The basis of corporate responsibility has transitioned from why business enterprises must be socially responsible to how they can become socially responsible. Particularly, how the small and medium-sized business enterprises can be competent in fulfilling the standardized corporate social responsibility (CSR) practices is an important issue in the least developed countries. It is necessary that they be able to do this if they are to extend their global market access without incurring substantive costs. In this backdrop, this article argues that a meta-regulation approach is a potential strategy that can be successfully deployed to develop a socially responsible corporate culture for these enterprises, so that they will be able to acquire social, environmental and ethical values in their self-regulations sustainably. Taking Bangladeshi corporate laws as instance, this article also evaluates the scope of incorporating this approach in laws of least developed countries.

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Sustaining traditional folk crafts & heritage products from Deccan Plateau, India, through corporate initiative- an inside view of Sandur-LAMBANI CSR project; VG Venkatesh, India

 

Abstract

India has a rich lineage of craftsmanship, heritage, and art which has manifested in its resplendent architecture in the form of monuments, palaces and temples, varied and evolved form of performing arts and plethora of textiles of various hues and designs. Fashion Designers have a rich collection and variety of harnessing this potential heritage of Arts, Crafts and Textile motifs and designs to draw inspiration from and to apply this in Luxury fashion products with a heritage look. Crafts are primarily identified as the traditional occupation of a particular community but also play a crucial role in their socio- economic status. In doing this, designers are not only promoting India’s unique arts but are also preserving the livelihood of India’s rural based artisans, who form the backbone of the Craft Industry. These cultures give the prosperity and source of income to the dependent people through various modes like Non-Governmental Organizations and Corporate participation. But these crafts are referred as the indigenous creation of the crafts people reflecting their aesthetic sense of designs in their heritage products. The skills of India’s artisans and designers are having a special niche in the Crafts markets worldwide. In these traditional works, the place for Embroidery, surface texturing and embellishments form an indispensable part. These crafts are highly appreciated by the fashion conscious urban community both local and abroad. The Lambani community originates from Deccan Plateau in India has their unique practices in developing the products dominated by vibrant Colours and intricate embroidery designs. They are considered to be the tribe community and over the years, several initiatives have been taken with the help of state and central governments to sustain their art and craft design ability through various projects. Their traditional folk craft has reached its new dimension by associating with the Cluster development Projects initiated by the Self help group, initiated by their own community, which is highly active in promoting the dying art and craft. The Export business of these products to western countries through these initiatives has been instrumental in sustaining the crafts, designs and practices of the Lambani community. The paper will evaluate and analyse on how the traditional community is motivated towards in delivering the Fashion and Core heritage products through their own development skills. An insight will be given on the working model and the initiative from the project to inherit the skill sets through different generations. The paper will also envisage on how the traditional crafts are the sources of their livelihood for the community and to describe on occupational & marketing challenges in the contemporary world and the role played by the cluster initiative (Self Help Group-SHG). The heritage promotion model is envisaged by the corporate member as one of the pioneers in promoting the rural craft products and to identify the new markets for their products.

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What Corporate Social Responsibility (CSR) actions do employees expect?; Rodica Milena Zaharia, Romania

 

Abstract

CSR may have a major influence on the performance of employees. CSR actions contribute to attracting and retaining employees, and to increase the labor productivity. Employees want good wages and good prospects, but they, also, want to feel proud of the business they work for. This paper investigates the expectations of a specific category of employees (employees involved in an economic master program) regarding CSR actions. Investigating the opinions about Corporate Social Responsibility of this category of employees has its justification in the fact that they form the most dynamic component of the labour force and they are those most willing to engage voluntarily in CSR projects. They, also, are the future managers, who will decide companies strategies and their commitment to CSR will be reflected in the programs that companies will develop. The research is a qualitative one; focus on master students from the largest economic university from Bucharest. It started as a group discussion in order to refine the objectives of the research and continued with a self-administrated questionnaire. The conclusions of the paper reflect the fact that this category of employees is interested mostly on training programs offered by the companies, but, also, cares about the companies’ involvement in the society issues. The limits of this research lie in its representativeness for graduates’ behavior. The group selected for this research is not representative for their generation or for the segment of graduates’ employees. However, the results may be important for companies when they design CSR actions that are pursuing to increase labor personnel loyalty or attractiveness for workers. The study can be used as a start point for future research on a comparative base in order to identify similarities or differences among countries or categories of employees.

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A content analysis of CSR communication through internet: understanding how companies portray CSR in corporate websites and social media sites; Lina M. Gomez, Spain

 

Abstract

Corporate Social Responsibility (CSR), as a business evolution , places opportunities to organizations for performing economic, social, and environmental initiatives. As a part of a socially responsible business activity, companies must communicate CSR initiatives to stakeholders. Internet has changed how enterprises communicate CSR messages because it allows citizenship participation. Presently, the World Wide Web is an important tool for a successful CSR communication process, especially with the advent of social media channels that facilitate collaboration, knowledge, and the sharing of ideas. This doctoral dissertation focuses on how organizations communicate CSR messages and issues through the internet, taking as units of analysis corporate websites and social media sites. The first part of this research studies CSR presentational, content, and interactive communication features presented on the top 50 Fortune companies’ websites of 2009. The second part analyses how organizations communicate CSR through social media sites (such as Facebook and Twitter). It sets a special emphasis to discover what types of CSR issues are communicated and the level of interactivity presented. Results shown that in spite of the great resources available for CSR online communication, organizations are still in its infancy in promoting real online discussions through the internet.

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In Whose Interest Should Directors Act? Corporate Social Responsibility and the Fiduciary Duty; Esheza Paul-Itua, Ireland

 

Abstract

The divergence on the regulation of CSR through Corporations Acts, voluntary codes, social and environmental legislation epitomes the distinctiveness of the concept. The dynamism of this concept sensitises the business environment to an extent where the need for regulation is pivotal. The legal dimensions of CSR cannot be over exaggerated but what is of significance is how different governments have regulated CSR within their own jurisdictions. The need for corporations to be socially responsible creates a responsibility on directors to ensure that social responsibility is enshrined in their core business operations. However this responsibility may be alien to directors, shareholders and the regulatory framework which they are subjected to. This is because the traditional view of the corporation’s responsibility to maximise profit for its shareholders still dominates most corporation’s laws and corporate environment. Thus the need for corporations to be socially responsible invokes certain challenges especially when it comes to corporation’s law. In this light, one salient question that arises is ‘in whose interest are directors to act? Going by the traditional view the shareholders interest should be protected. But the concept of CSR invokes the need for the interest of other stakeholders to be considered in any decision by the directors. This position is backed up by the stakeholder theory. In line with this argument the provision of corporation law as regards the duty of the directors becomes crucial. Directors duties and the interpretation given according to case law is relevant for a clearer understanding on whether the stakeholder principle has been enshrined in these provisions. Recent developments in the United Kingdom show a shift from the shareholder maximisation as section 172(2) of the Companies Act 2006 makes provision for the interest of other stakeholders to be considered for the success of the company. Across the transatlantic, the Canadian Supreme Court in Peoples Department Stores Inc. (Trustee of).v. Wise , provided a broad interpretation of the directors duty of loyalty to ‘act honestly and in good faith with a view to the best interest of the corporation’ by making it legitimate for directors to take the interest of other stakeholders into consideration while acting in the best interest of the corporation. Following the recent shift in both case law and legislation, this paper critically examines the use of corporate law through the fiduciary duty of directors as a means to provide for adequate regulation of CSR. Interpretation by case law will be examined while highlighting the concerns that arise because of the interplay created by CSR and directors duties especially when it comes whether directors are acting ultra vires by engaging in CSR

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Networking for Corporate Social Responsibility: A Business strategy; Maria Luisa Picard-Ami, Mexico

 

Abstract

This exploratory paper analyzes networking as a dimension of corporate social responsibility (CSR. Networking for CSR is a growing trend in the business world, particularly in the last 10 years. However the practice of strategically utilizing business networks when defining and implementing social responsibilities policies and programs has received little academic attention. CSR and business networking are explored as synergistic non-market business practices that both facilitate integration and competitiveness in a globalized and internationalized environment and shape the role corporations in developing and implementing strategies of sustainability. This research is part of a larger and more comprehensive doctoral research dissertation project that is looking at networking and CSR as implemented by corporations that operates on the US – Mexico border region.

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Authentic Leadership and a Stakeholder Approach to Corporate Social Responsibility; Kevin McDermott, Canada

 

Abstract

This article takes a stakeholder approach to corporate social responsibility (CSR), suggesting that stakeholder engagement is an appropriate lens through which CSR issues can be addressed. Propositions are suggested positing that ethical leaders will be more likely to participate in stakeholder engagement and that high levels of psychological capital will have a mediating effect on leaders, increasing stakeholder engagement. The suggestion that authentic leaders are likely to participate in stakeholder engagement is further motivated by conceptually linking the component parts of authentic leadership and responsible leadership.

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Chair of the Network:  Professor Dr David Crowther, UK