1,720,979 research outputs found
A Guide to Sustainable Corporate Responsibility
Get PDFThis open access book discusses the challenges and opportunities faced by companies in an age that increasingly values sustainability and demands corporate responsibility. Beginning with the historical development of corporate responsibility, this book moves from academic theory to practical application. It points to ways in which companies can successfully manage their transition to a more responsible, sustainable way of doing business, common mistakes to avoid and how the UN Sustainable Development Goals are integral to any sustainability transformation. Practical cases illustrate key points. Drawing on thirty years of sustainability research and extensive corporate experience, the author provides tools such as a Step-by-Step strategic guide on integrating sustainability in collaboration with stakeholders including employees, customers, suppliers and investors. The book is particularly relevant for SMEs and companies operating in emerging markets. From a broader perspective, the value of externalities, full cost pricing, alternative economic theories and circular economy are also addressed
A Guide to Sustainable Corporate Responsibility
Get PDFThis open access book discusses the challenges and opportunities faced by companies in an age that increasingly values sustainability and demands corporate responsibility. Beginning with the historical development of corporate responsibility, this book moves from academic theory to practical application. It points to ways in which companies can successfully manage their transition to a more responsible, sustainable way of doing business, common mistakes to avoid and how the UN Sustainable Development Goals are integral to any sustainability transformation. Practical cases illustrate key points. Drawing on thirty years of sustainability research and extensive corporate experience, the author provides tools such as a Step-by-Step strategic guide on integrating sustainability in collaboration with stakeholders including employees, customers, suppliers and investors. The book is particularly relevant for SMEs and companies operating in emerging markets. From a broader perspective, the value of externalities, full cost pricing, alternative economic theories and circular economy are also addressed
Historical Account of Key Words in Non-Financial Report Titles
Get PDFThis paper investigates the history of, and trends in, non-financial reporting, based on titleanalysis. The database consists of the titles of non-financial reports issued by FT 500 corporationsfrom 1989 to 2007. The frequency and development of the three key words environment,sustainability and responsibility (coded as “environmentâ€, “sustainab†and “responsib†to catchrelevant versions) are investigated. The key words were initially applied by a few companies,and then grew in popularity. While “sustainab†and “responsib†are still growing in popularity,“environment†grew, peaked around 2002 and then reduced in frequency as a term in the titles.Based on business theories, the paper discusses alternative explanations for why corporationsintroduced the new key words in their non-financial reports. Whereas issuing non-financialreports can be understood from a legitimacy perspective, the introduction of new key words inthe titles can be explained by a multitude of alternative theories. Copyright © www.iiste.or
Historical account of key words in non-financial report titles. A review of FT 500 corporations from 1989 to 2007
No full textThis paper investigates the history of, and trends in, non-financial reporting, based on title analysis. The database consists of the titles of non-financial reports issued by FT 500 corporations from 1989 to 2007. The frequency and development of the three key words environment, sustainability and responsibility (coded as “environment”, “sustainab” and “responsib” to catch relevant versions) are investigated. The key words were initially applied by a few companies, and then grew in popularity. While “sustainab” and “responsib” are still growing in popularity, “environment” grew, peaked around 2002 and then reduced in frequency as a term in the titles. Based on business theories, the paper discusses alternative explanations for why corporations introduced the new key words in their non-financial reports. Whereas issuing non-financial reports can be understood from a legitimacy perspective, the introduction of new key words in the titles can be explained by a multitude of alternative theories
Fordrer det noe spesielt å lede en samfunnsansvarlig bedrift?: Autentisk ledelse og samfunnsansvar
Get PDFDenne artikkelen tar opp hva som kreves av en leder for å sikre atbedriften oppfattes som samfunnsansvarlig. Krever det noe spesielt av slike ledere, og er dette «lille ekstra» autentisk ledelse? Artikkelen sammenligner autentisk ledelse med andre mer tradisjonelle ledelseskonsepter som karismatisk ledelse, deltagende ledelse og strategisk ledelse. Basert på relevante media oppslag som omhandler ledere og samfunnsansvar, analyser artikkelen lederes opptreden ut fra de nevnte ledelsesteoriene. Sentrale elementer som er nødvendige for å bli oppfattet som en samfunnsansvarlig leder blir diskutert. Artikkelen konkluderer med at det kreves noe ekstra av en leder for å bli oppfattet som samfunnsansvarlig, men at dette lille ekstra ikke er autentisk ledelse. Videre antyder artikkelen at autentisk ledelse i et ekstremt syn i seg selv kan være destruktivt for bedrifter
ISO 26000 som et virkemiddel for institusjonalisering av samfunnsansvar (CSR)
No full textDet eksisterer
diverse
frivillige
standarder
og verktøy
knyttet
til bedrifters
samfunnsansvar
(CSR). Et
nytt «skudd på stammen
» er ISO 26000 Veiledning
om samfunnsansvar.
Denne
standarden,
som
er utarbeidet
av 500 eksperter
fra 40 land, ble lansert
i desember
2010. Denne
artikkelen
presenterer
ISO 26000 og vurderer
effekten
av de viktigste
foregående
internasjonale
standardene
og veilederne
innen
CSR-institusjonalisering
så langt: ISO
14000-serien,
FNs Global
Compact
(GC) og Global
Reporting Initiative (GRI). På bakgrunn
av denne studien
fremsettes det noen antagelser knyttet
til
innføringen
og effekten
av ISO 260000.
Studien
konkluderer
med at ISO 26000 i hovedsak
er noe som er aktuelt
for store
selskaper
med
kjente
merkevarer,
og at standarden
sannsynligvis
ikke vil bidra
til større
endringer
i daglig
drift for
bedrifter
som bruker
standarden.
Det argumenteres
for at slike
frivillige
selvvurderende
standarder
og
verktøy
i hovedsak
bidrar
til institusjonalisering
av
CSR på et dekoblet nivå, altså
at bedrifter
tar opp
begrepet
i sitt vokabular
uten nødvendigvis
å endre
daglig
drift til å bli mer bærekraftig
The relationship between Norwegian and Swedish employees’ perception of corporate social responsibility and affective commitment
Get PDFThis is the author’s accepted, refereed and final manuscript to the articleCorporations are spending a substantial and increasing amount of money on corporate social responsibility (CSR). However, little is known about the effects on key stakeholders of these activities. This study investigates if CSR activities have an effect on employees’ affective commitment (AC). Two models test to what extent employees’ CSR perception, involvement in decision processes, and demographic variables are related to their AC relative to their perception of positive organizational support (POS). The analysis is based on a sample of 512 employees from four Scandinavian companies; three Norwegian and one Swedish, randomly selected from a population of 6,710 mostly Norwegian and Swedish employees in those two countries. The results indicate that CSR perception is a significant predictor of AC, although how employees feel that the company cares about them (POS) has stronger explanatory power on AC. Contrary to the few other studies addressing AC and CSR, gender was not found to be a significant variable in the model.1, Forfatterversjo
Fordrer det noe spesielt å lede en samfunnsansvarlig bedrift?: Autentisk ledelse og samfunnsansvar
No full textDenne artikkelen tar opp hva som kreves av en leder for å sikre atbedriften oppfattes som samfunnsansvarlig. Krever det noe spesielt av slike ledere, og er dette «lille ekstra» autentisk ledelse? Artikkelen sammenligner autentisk ledelse med andre mer tradisjonelle ledelseskonsepter som karismatisk ledelse, deltagende ledelse og strategisk ledelse. Basert på relevante media oppslag som omhandler ledere og samfunnsansvar, analyser artikkelen lederes opptreden ut fra de nevnte ledelsesteoriene. Sentrale elementer som er nødvendige for å bli oppfattet som en samfunnsansvarlig leder blir diskutert. Artikkelen konkluderer med at det kreves noe ekstra av en leder for å bli oppfattet som samfunnsansvarlig, men at dette lille ekstra ikke er autentisk ledelse. Videre antyder artikkelen at autentisk ledelse i et ekstremt syn i seg selv kan være destruktivt for bedrifter
Are non-financial (CSR) reports trustworthy? A study of the extent to which non-financial reports reflect the media’ perception of the company’s behaviour
Get PDFThis is the authors’ accepted and refereed manuscript to the articleThis study examines the strategies companies have adopted in their CSR or non-financial reporting when responding to media criticism related to poor CSR performance.
Seven companies operation internationally and which have been criticized for irresponsible behavior (like environmental spills, child labor, poor working conditions, corruption, etc.) are identified. The Wilson response model, "Philosophy of Social Responsiveness," which suggests four distinct corporate responses to criticism (Reaction, Defense, Accommodation and Proaction), is applied. These four responses occupy a continuum with ‘low response’ on one end and ‘encompassing response’ on the other end.
The findings reveal that, in contrast to the Wilson model, which proposes various degrees of response engagement, companies adopted an either/or response strategy (0-1). They either ignore the criticism (0) or, if they recognize the criticism (1), they respond in all four of the categories suggested by Wilson. Six of the companies chose the 1 approach. The remaining company chose the 0 response; ignoring the criticism. The 0 response strategy is not presented as an option in the Wilson model, but it is clearly an alternative that companies can take into consideration when evaluating and choosing strategies for non-financial reporting.1, Forfatterversjo
From corporate social responsibility awareness to action?
No full textPurpose: The purpose of this paper is to describe how the term Corporate Social Responsibility (CSR) is interpreted, introduced and applied in corporations from the point of view of the person in charge of this process, the translator.
Design/methodology/approach: A case study approach is applied. Semi-structured interviews with those responsible for CSR introduction in three different companies are conducted, based on the Knowledge Transfer and Translation theory (KTT). The content of CSR reports issued by the three companies is also reviewed to describe the CSR introduction process.
Findings: The findings suggest that the translator’s understanding of the term CSR, as well as his or her position and motivation, impacts the outcome of CSR introduction. Furthermore, the findings reveal that introducing the term CSR into the corporate vocabulary does not necessarily reflect changes in corporate activities.
Research limitations/implications: The cases were selected to reflect differing corporate settings. However, for the purposes of generalization, the findings should be tested on other companies and in other countries.
Practical implications: The study and findings are useful for self-evaluation and benchmarking by other corporations.
Social implications The study confirms that the growth in volume and scope of CSR reports does not necessarily reflect the same increase in CSR activities. In these cases, the main effect of CSR introduction reflects increased openness about already ongoing environmental and social activities.
Originality/value: Whereas most attention so far has been given to how institutional pressure leads to CSR activities, this paper reveals the importance of the individual translator’s interpretation of institutional CSR pressure and how this subsequently becomes the corporate CSR approach
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