The Critical State of Corporate Social Responsibility in Europe最新文献

{"title":"The Role of Business Schools in CSR and Responsible Management Education: The Polish Students’ Perspective","authors":"Justyna Berniak‐Woźny","doi":"10.1108/S2043-905920180000012011","DOIUrl":"https://doi.org/10.1108/S2043-905920180000012011","url":null,"abstract":"Originality/value\u0000The chapter provides a conceptual framework for CSR and responsible management education for those business schools operating in the Polish business context.","PeriodicalId":155807,"journal":{"name":"The Critical State of Corporate Social Responsibility in Europe","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122688536","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"CSR in Germany: The Role of Public Policy","authors":"T. Bauer","doi":"10.1108/S2043-905920180000012005","DOIUrl":"https://doi.org/10.1108/S2043-905920180000012005","url":null,"abstract":"Originality/value\u0000This chapter contributes to the rising literature on public policies on CSR by discussing the manifold measures that the German government has developed to support CSR.","PeriodicalId":155807,"journal":{"name":"The Critical State of Corporate Social Responsibility in Europe","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130235687","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"A Forgotten Issue: Fiscal Responsibility in the CSR Debate","authors":"Adrián Zicari, Cécile Renouard","doi":"10.1108/S2043-905920180000012012","DOIUrl":"https://doi.org/10.1108/S2043-905920180000012012","url":null,"abstract":"Abstract \u0000Purpose \u0000This chapter intends to explore the emerging concept of fiscal responsibility (FR), a particularly relevant issue in Europe. There is an ongoing debate about what are companies responsible for, the reasons and the limits for this responsibility. And while the social awareness for this issue increases it is not clear whether corporate tax dealings can be articulated into the wider realm of corporate social responsibility (CSR). \u0000 \u0000 \u0000Design/methodology/approach \u0000The chapter begins with a brief review of today’s situation in terms of corporate taxation. The changing environment of corporate taxes (from local to global) is described. Production processes are fragmented all over the world, and in the European Union, across national borders of their member States. This complexity is compounded by the increasing dematerialisation of business processes, the higher importance of intangibles and the use of subsidiaries in low-taxed jurisdictions. \u0000 \u0000 \u0000Findings \u0000The elusive concept of FR is analysed, along with a discussion on the nature of the firm and the limits of tax regulation, particularly the boundaries between legitimate and illegitimate tax avoidance. \u0000 \u0000 \u0000Originality/value \u0000Having seen how FR is now emerging, the last part of the chapter analyses the common understandings of CSR today, along with two specific challenges for FR in the realm of CSR. Finally, there is a tentative proposal on how FR may articulate with different theories of CSR.","PeriodicalId":155807,"journal":{"name":"The Critical State of Corporate Social Responsibility in Europe","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124460938","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Lessons on Frugal Eco-Innovation: More with Less in the European Business Context","authors":"V. F. Vílchez, D. I. L. L. Hiz","doi":"10.1108/S2043-905920180000012014","DOIUrl":"https://doi.org/10.1108/S2043-905920180000012014","url":null,"abstract":"Abstract \u0000Purpose \u0000This chapter proposes frugal eco-innovation as an eco-efficient way into which firms might shift their existing business models, exploring how firms are able to cut costs and reduce negative environmental impacts simultaneously. \u0000 \u0000 \u0000Design/methodology/approach \u0000This work introduces the concept of frugal eco-innovation based on numerous examples about how several European companies are adopting this management perspective. These examples are obtained from these companies’ public environmental reports. \u0000 \u0000 \u0000Findings \u0000A summary of how cost reduction could be achieved by firms on the basis of frugal eco-innovation; further, the pathway for how managers could achieve an effective implementation of frugal eco-innovation. \u0000 \u0000 \u0000Practical implications \u0000By developing frugal eco-innovation, managers are able to benefit from a management alternative that is ecologically sustainable and economically profitable. \u0000 \u0000 \u0000Social implications \u0000This work highlights how frugal eco-innovation could benefit, on the one hand, firms via the achievement of cost reduction and, on the other hand, the society in general via the diminution of the negative environmental impacts generated by the business activity. \u0000 \u0000 \u0000Originality/value \u0000This work analyses a management orientation that could be implemented in order to shift business models towards a more ecological production, highlighting how firms are able to do more with less.","PeriodicalId":155807,"journal":{"name":"The Critical State of Corporate Social Responsibility in Europe","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130407223","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"A Perspective from Corporate Governance: How CSR Is Approached by European Corporate Governance Codes","authors":"Elisa Baraibar-Diez, María D. Odriozola, J. L. F. Sánchez","doi":"10.1108/S2043-905920180000012002","DOIUrl":"https://doi.org/10.1108/S2043-905920180000012002","url":null,"abstract":"Abstract \u0000Purpose \u0000This chapter analyses how corporate governance codes in Europe approach CSR, devoting specific guidelines or recommendations or specifying the responsibility of implementing and disclosing CSR in the company. \u0000 \u0000 \u0000Design/methodology/approach \u0000Content analysis have been used in a sample of 27 corporate governance codes of 27 European countries, issued in the European Union (EU) and United Kingdom (UK), issued by governments (seven codes), national stock exchange (eight codes), industrial associations (six codes) and composites (six codes). \u0000 \u0000 \u0000Findings \u0000Only five out of 27 codes make and explicit reference to the term Corporate Social Responsibility (CSR). Two of them reflect the importance of a CSR Report (Slovenia and Spain), whereas the Spanish Code was the only code which devoted a section to the implementation of a CSR policy. \u0000 \u0000 \u0000Social implications \u0000Although corporate governance codes could represent an opportunity to shift the focus from an implicit CSR approach to an explicit CSR approach in Europe, the truth is that content related to the issue and its level of specificity does not reflect that change yet. \u0000 \u0000 \u0000Originality/value \u0000Previous literature has not focused on the analysis of corporate governance codes from a CSR perspective, so the chapter is relevant for policy makers when it comes to updating corporate governance codes.","PeriodicalId":155807,"journal":{"name":"The Critical State of Corporate Social Responsibility in Europe","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133596522","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Index","authors":"","doi":"10.1108/s2043-905920180000012017","DOIUrl":"https://doi.org/10.1108/s2043-905920180000012017","url":null,"abstract":"","PeriodicalId":155807,"journal":{"name":"The Critical State of Corporate Social Responsibility in Europe","volume":"104 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133668341","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Challenging the Business Case Logic for Sustainability as an Instrument of CSR: Do Consumer Attitudes in Germany Support a Business Case?","authors":"Pat Kraus, B. Britzelmaier, P. Stokes, N. Moore","doi":"10.1108/S2043-905920180000012009","DOIUrl":"https://doi.org/10.1108/S2043-905920180000012009","url":null,"abstract":"Originality/value\u0000The chapter links a consumer perspective with the business case for CSR. Moreover, it focuses on the German context which tends to be underrepresented in international research.","PeriodicalId":155807,"journal":{"name":"The Critical State of Corporate Social Responsibility in Europe","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131658624","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Transnational Corporate Social Responsibility: Fact, Fiction or Failure?","authors":"Mavis Amo-Mensah, Ralph Tench","doi":"10.1108/S2043-905920180000012007","DOIUrl":"https://doi.org/10.1108/S2043-905920180000012007","url":null,"abstract":"Abstract \u0000Purpose \u0000Contemporary debates on Corporate Social Responsibility (CSR) are framed in a global context; however, there is ample evidence that national and institutional frameworks define CSR practices. Questions about the activities of Transnational Companies (TNCs) in their host countries further highlight growing CSR concerns, developments and challenges in specific regions. Our aim in this chapter is to examine the theoretical arguments on the relationship between context and CSR, looking at the role of situational conditions in driving responsible corporate behaviour in a global environment. \u0000 \u0000 \u0000Design/methodology/approach \u0000Drawing on discourse analytic concepts, we use insights derived from our comparative research on transnational companies’ (European and non-European) self-presentations of CSR-related actions in a developing country, Ghana, to illuminate our argument. \u0000 \u0000 \u0000Findings \u0000The discussions demonstrate that context relationships are crucial in CSR practices since they contribute to a wide variety of implicit meanings that provide in-depth understanding of companies’ responsibilities in specific regions. Our empirical analysis showed that linguistic categories of the TNCs related more to responsibilities that focused on ethos than logos, which suggests credible CSR messages to a large extent. \u0000 \u0000 \u0000Originality/value \u0000The chapter contributes to the emerging literature on the context-specific nature of CSR in two important ways. First, it provides insights to further the debate on the utility of balancing local and global requirements in corporate CSR actions. Second, our linguistic-based model of analysing CSR communication content, which we demonstrate from our study, offers a novel approach to assess companies’ real intentions, motives and perspectives on CSR in the wake of growing corporate scandals.","PeriodicalId":155807,"journal":{"name":"The Critical State of Corporate Social Responsibility in Europe","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131994354","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Socio-cultural Differences in Understanding and Development of Corporate Social Responsibility in Germany and Croatia","authors":"P. Bögel, I. Lovrić, Sigrid Bekmeier-Feuerhahn, C. Sippel","doi":"10.1108/S2043-905920180000012008","DOIUrl":"https://doi.org/10.1108/S2043-905920180000012008","url":null,"abstract":"Abstract \u0000Purpose \u0000Recently, authors have determined varieties in the development of corporate social responsibility (CSR) within Europe. This chapter examines similarities and differences in sustainability and related CSR developments in two contrasting European countries, namely Germany (industrialized society) and Croatia (transitional society). It has been argued that sustainable development is an industrial phenomenon common among Western European countries and the USA, often marked as post-industrial societies, and usually not observed in post-socialist and transitional societies which are confronted with an inner need for economic, political, and overall (re)structuring. Concerning differences within Europe, the concept of sustainable development in general and CSR concepts, in particular, have been described in the literature as less advanced in Eastern European countries than in Western European countries. Taking into account socio-cultural influences on the way CSR is understood and practiced, this study discusses this assumption and also addresses the question whether CSR is differently developed and not implicitly less developed. \u0000 \u0000 \u0000Design/methodology/approach \u0000As an illustrative example, a small empirical study was conducted to examine whether consumers in Croatia are actually less prepared for CSR, and, on the other hand, whether they just focus on different dimensions of CSR than consumers in Germany. In more detail, it examined differences in participants’ attitudes, social norms, and perceived level of control with regard to sustainable fashion consumption between German and Croatian consumers. \u0000 \u0000 \u0000Findings \u0000The study’s findings support the assumption of previous studies that consumers’ lack of interest in CSR and knowledge deficits in this regard are likely to be a barrier for CSR development in Croatia. Yet, it also illustrates that the CSR development in Eastern European countries should not automatically be seen as less advanced but in some parts just as different. Findings from the study on differences with regard to the importance of different sustainability dimensions, namely the social and environmental dimension of CSR, support the assumption that the way CSR is understood and practiced differs due to socio-cultural differences. \u0000 \u0000 \u0000Research limitations/implications \u0000As the understanding and development of CSR seem to depend on the socio-cultural context, further research is needed to examine which concepts are present in Croatia concerning sustainability and CSR. \u0000 \u0000 \u0000Practical implications \u0000The findings provide information on the current status of CSR development and sustainable development in two differently governed nations of the EU, namely Germany and Croatia. Resulting practical implications for CSR strategies of companies and interventions to support CSR development and sustainable consumption patterns in both countries are discussed. \u0000 \u0000 \u0000Originality/value \u0000Comparative CSR studies, especially within Europe, ","PeriodicalId":155807,"journal":{"name":"The Critical State of Corporate Social Responsibility in Europe","volume":"130 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134211578","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Active and Neutral Governmental Roles in the Context of Implicit Corporate Social Responsibility Model","authors":"Denitsa Blagova, Penka Korkova","doi":"10.1108/S2043-905920180000012004","DOIUrl":"https://doi.org/10.1108/S2043-905920180000012004","url":null,"abstract":"Originality/value\u0000This is a novel study which assigns roles to EU governments and cross-references them to existing sustainability results in an attempt to draw conclusions about policy effectiveness.","PeriodicalId":155807,"journal":{"name":"The Critical State of Corporate Social Responsibility in Europe","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133284713","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}