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

{"title":"The Critical State of Corporate Social Responsibility in Europe: An Introduction","authors":"Ralph Tench, Brian Jones, William Sun","doi":"10.1108/S2043-905920180000012023","DOIUrl":"https://doi.org/10.1108/S2043-905920180000012023","url":null,"abstract":"This edited volume aims at exploring the uniqueness and complexity of European CSR approaches, perspectives, and practices through a critical lens.","PeriodicalId":155807,"journal":{"name":"The Critical State of Corporate Social Responsibility in Europe","volume":"166 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":"127196999","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":"The Reluctant State: A Failed Attempt to Develop a National CSR Policy","authors":"Urša Golob, Anita Hrast","doi":"10.1108/S2043-905920180000012006","DOIUrl":"https://doi.org/10.1108/S2043-905920180000012006","url":null,"abstract":"Originality/value\u0000This chapter discusses the importance of the economic, political, and social context in which multi-stakeholder networks can foster the national CSR debate. It recognises the role of CSR in co-regulating public policies and the importance of strong engagement among relevant stakeholders and public authorities.","PeriodicalId":155807,"journal":{"name":"The Critical State of Corporate Social Responsibility in Europe","volume":"54 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":"131083506","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":"Requirements and Practices of Social Reporting in Italian Not-for-Profit Organisations","authors":"M. Nardo, Benedetta Siboni","doi":"10.1108/S2043-905920180000012015","DOIUrl":"https://doi.org/10.1108/S2043-905920180000012015","url":null,"abstract":"Abstract \u0000Purpose \u0000Recently Italy has engaged in an extensive promotion of corporate social responsibility (CSR) for not-for-profit organisations (NPOs). A major reform of the sector was approved in 2016, with the aim of combating corruption. Accordingly, NPOs will be eligible to receive public funds and tax benefits only when they demonstrate that they produce social impacts through their activities. To give an account of the social impacts produced, the reform introduced mandatory reporting requirements: the formulation of a social report (SR) that has to be published on the NPO’s website along with its financial statement. \u0000 \u0000 \u0000Design/methodology/approach \u0000The chapter first reviews the Italian ongoing path of reform for NPOs, focusing on the mandatory reporting requirements. Second, it reviews the previous empirical research on SRs in Italian NPOs to provide a picture of the voluntarily reporting practices before the recent reform entered into force. \u0000 \u0000 \u0000Findings \u0000The chapter finds that SRs in Italian NPOs are in their infancy. They are not used to disclose social impacts or to legitimate NPOs. SR practices usually lack common frameworks, disclosure of outputs and outcomes, stakeholder engagement, dissemination and assurance by third parties. \u0000 \u0000 \u0000Originality/value \u0000The chapter contributes to the international debate on CSR by providing the perspective of reporting requirements and practices in Italian NPOs. It analyses the ongoing reform of NPOs and gives the stock of SR practices prior to the reform entering into force. This makes it possible for future research to assess the impact produced by the reform.","PeriodicalId":155807,"journal":{"name":"The Critical State of Corporate Social Responsibility in Europe","volume":"32 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":"117006884","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":"The MBA Student and CSR: A Case Study from a European Business School","authors":"P. Manning","doi":"10.1108/S2043-905920180000012010","DOIUrl":"https://doi.org/10.1108/S2043-905920180000012010","url":null,"abstract":"Originality/value\u0000This chapter contributes to a developing research stream into MBA programmes and CSR in a European context.","PeriodicalId":155807,"journal":{"name":"The Critical State of Corporate Social Responsibility in Europe","volume":"34 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":"114659088","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":"Prelims","authors":"","doi":"10.1108/s2043-905920180000012018","DOIUrl":"https://doi.org/10.1108/s2043-905920180000012018","url":null,"abstract":"","PeriodicalId":155807,"journal":{"name":"The Critical State of Corporate Social Responsibility in Europe","volume":"8 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":"128469128","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":"EU CSR Policy Co-Design: A Shopping Basket Voluntary Approach","authors":"C. Mititelu, G. Fiorani","doi":"10.1108/S2043-905920180000012001","DOIUrl":"https://doi.org/10.1108/S2043-905920180000012001","url":null,"abstract":"Abstract \u0000Purpose \u0000The chapter aims to explore the corporate social responsibility (CSR) policy domain at EU decision-making level, aiming to understand the nature of the participation shaping the CSR policy agenda co-design. \u0000 \u0000 \u0000Design/methodology/approach \u0000Building on a conceptual framework of participation, the chapter highlights the literature and policy views around the importance of EU CSR policy and how EU envisage the framework of the CSR policy co-design. By highlighting conceptual dimensions of the participatory governance, different levels of participation that shape the policy are evidenced. In particular, a case analysis emphasising the predominant role of the consultation approach in the decision-making process of the CSR policy is undertaken. \u0000 \u0000 \u0000Findings \u0000The findings shed light on the shift from the traditional passive participation in EU CSR policy decision making, based on purely communications towards consultation and multi-stakeholders participation. From the multi-stakeholder perspective, the EU Multi-Stakeholder Forum’s strategic relevance is observed, however, with no clear mechanisms to enforce its aims. Although the CSR policy is a core priority on the policy agenda, its voluntary approach justifies its early stages of implementation and fragmented use. \u0000 \u0000 \u0000Research limitations/implications \u0000The research is qualitative, based on literature review and policy view. Further research directions could enrich the chapter. \u0000 \u0000 \u0000Originality/value \u0000The research contributes to the theoretical discussion around participation in a supranational context. Our insights shed light on the levels of participation and CSR policy goals and call for a critical debate on the EU policy co-design processes. Furthermore, through the lens of a case analysis, it sheds light on how EU CSR forum fits in with the current EU structure and its ‘principle of subsidiarity’, which states that decisions must be taken close to its citizens.","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":"130025371","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":"Two Worlds Apart? Corporate Social Responsibility and Employment of People with Disabilities","authors":"S. Csillag, Zsuzsanna Győri, R. Matolay","doi":"10.1108/S2043-905920180000012003","DOIUrl":"https://doi.org/10.1108/S2043-905920180000012003","url":null,"abstract":"Abstract \u0000Purpose \u0000We believe that the inclusion of people with disabilities (PWDs) in the workplace, the provision of the right of PWDs to decent work involves an exemplary field of social issues that provides a firm foundation for exploring the nature and interplay of (EU and local) policies and also it could be interesting to relate this to the policy changes of Corporate Social Responsibility (CSR). \u0000 \u0000 \u0000Design/methodology/approach \u0000In our chapter we decided to have a look at these relationships on a national level, but we believe that the points raised reach far beyond the borders of Hungary and Central and Eastern Europe. \u0000 \u0000 \u0000Findings \u0000First, we provide a short summary of the development of European and Hungarian policies and regulations considering the employment of PWDs and their connection to the development of EU level and Hungarian CSR policies. We identify three phases in both topics and highlight their parallel developmental shift at the beginning of the 2000s. Second, we highlight the very recent governmental policies of CSR and employment/inclusion (especially the rehabilitation contribution). Third, we argue that whilst PWDs as a topic is relevant in the declarations, guidelines and policies of international and national organizations, the rights of PWDs, their inclusion in society and the world of work are neither among the current topics of enterprises’ and corporates’ CSR practices nor in scientific debate. \u0000 \u0000 \u0000Originality/value \u0000Based on two case studies, we show some good practices and formalize general learning points, opportunities and the potential risks of employing PWDs as part of CSR activities.","PeriodicalId":155807,"journal":{"name":"The Critical State of Corporate Social Responsibility in Europe","volume":"114 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":"128176303","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":"Corporate Social Responsibility of a French SME in the Transport Sector: Networking for Change","authors":"Marie-Laure Baron, S. Apitsa","doi":"10.1108/S2043-905920180000012013","DOIUrl":"https://doi.org/10.1108/S2043-905920180000012013","url":null,"abstract":"Abstract \u0000Purpose \u0000The chapter discusses the conditions under which a transport small and medium-sized enterprise (SME) engages in strategic corporate social responsibility (CSR) and how complex new technology might be adopted. \u0000 \u0000 \u0000Design/methodology/approach \u0000The chapter is based on the case study of a transport SME engaging into greening its transport activity with electric trucks. \u0000 \u0000 \u0000Findings \u0000The case study gives an insight into adoption conditions of radical new technology by an SME where collective adoption is required to make the new system efficient. It suggests that an industry leader undergoes the trial stage to favour later infusion of the innovation across the given industry. It is also shown that strategic CSR from SMEs is hampered by the complex setting into which new technologies are embedded. \u0000 \u0000 \u0000Practical implications \u0000Environmental concerns engage companies in important technological changes. In order to set up their strategy, SMEs should get involved in professional organizations within their industry and across industries, to benefit from information and ultimately to facilitate adoption where multi-user adoption is a key technology characteristic. \u0000 \u0000 \u0000Originality/value \u0000The work introduces the challenges of transition economy and new technology adoption in the prospect of greening transport activities. It shows the eco-systemic nature of ongoing changes and the necessity for SMEs to network within and across industries.","PeriodicalId":155807,"journal":{"name":"The Critical State of Corporate Social Responsibility in Europe","volume":"27 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":"123557801","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 and Social Ontology: A Missing, but Necessary Link. Towards a Realist Account of the Firm","authors":"Adalberto Arrigoni","doi":"10.1108/S2043-905920180000012016","DOIUrl":"https://doi.org/10.1108/S2043-905920180000012016","url":null,"abstract":"Abstract \u0000Purpose \u0000This chapter points out and tries to describe the (missing) link between corporate social responsibility (CSR) and social ontology/ontology of the firm. The author believes that this gap in the literature hinders the progress of CSR theoretical/empirical understanding and effectiveness; therefore, the following question is addressed: is a social theory-focused approach to the ontology of the firm relevant to CSR studies? While currently many disciplines are seeking to clarify CSR theory and practice, the role of social ontology has relatively been under-explored despite its foundational importance. \u0000 \u0000 \u0000Design/methodology/approach \u0000This chapter provides rationales for identifying a set of interrelated themes to be included in future research projects. A literature review is carried out, and further analysis and desk research can be drawn from the key notions identified. \u0000 \u0000 \u0000Findings \u0000This viewpoint conceptual chapter suggests that social ontology can be an important subject of inquiry in order to bridge the existing gaps in CSR/Business Ethics studies. A possible conceptual agreement for a realist and social theory-focused approach to CSR is illustrated. \u0000 \u0000 \u0000Research limitations/implications \u0000While encouraging more effort and commitment in this emerging and fascinating field, this chapter concentrates on some selected key aspects such as the meaning of corporate moral agency and the ontological status of social collectives (e.g. firms). \u0000 \u0000 \u0000Practical implications \u0000This chapter lays the ground for future pilot exploratory research, and could be instructive for the construction of specific research methodologies/theoretical tools seeking to explore not so much the ways CSR is defined (indeed, there seems to be a broad consensus about it) but rather how CSR is socially constructed, implemented and carried out. \u0000 \u0000 \u0000Social implications \u0000This chapter can potentially help grow knowledge about the nexus between CSR, social ontology and the underlying metaphysical issues, thus facilitating a comprehensive inter-/multi-/pluri-disciplinary understanding and giving a contribution to the relevant ongoing scientific and practical debates. \u0000 \u0000 \u0000Originality/value \u0000This chapter, while uncovering and exploring the aforementioned novel connections, can enrich the study of CSR with respect to the current mainstream approaches, for example, stakeholder management and engagement, social accounting and reporting, socially responsible investment (SRI).","PeriodicalId":155807,"journal":{"name":"The Critical State of Corporate Social Responsibility in Europe","volume":"107 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":"115379955","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}