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CSR & Management Practice eJournal最新文献

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CEOs and Top Leaders: Solutions to Solve Ethical Dilemmas and Decision Making 首席执行官和高层领导人:解决道德困境和决策的解决方案
CSR & Management Practice eJournal Pub Date : 2015-10-19 DOI: 10.2139/SSRN.2676219
Sherri Black
{"title":"CEOs and Top Leaders: Solutions to Solve Ethical Dilemmas and Decision Making","authors":"Sherri Black","doi":"10.2139/SSRN.2676219","DOIUrl":"https://doi.org/10.2139/SSRN.2676219","url":null,"abstract":"This paper reviews solutions to help CEO’s and Top Leader’s manage their ethical dilemmas and decision making. Business ethical issues and moral hazard are discussed. Unethical behavior in regards to type and associated costs are reviewed. Approaches to dealing with unethical behavior at work are discussed and the concept of executive or business coaching is introduced: how top executives benefit from this method and what executive coaches offer are discussed. Benedictine University’s Values-Driven Leadership model is reviewed. Surveys on executive coaching are analyzed, and ways to embed a healthy culture for sound ethics within a company is provided. Specific scenarios of ethical dilemmas are shared, and revised responsibilities in overseeing ethics for Boards of Directors are reviewed. This paper begins discussion on CEOs and the ethical quality of their decisions. It intends to open dialogue on this infrequently discussed topic and encourage a paradigm shift in our approaches.","PeriodicalId":245576,"journal":{"name":"CSR & Management Practice eJournal","volume":"59 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-10-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123973585","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}
引用次数: 0
Sustainability Transitions: An Investigation of the Conditions Under Which Corporations are Likely to Reshape Their Practices to Reverse Environmental Degradation 可持续性转型:企业可能重塑其实践以扭转环境退化的条件调查
CSR & Management Practice eJournal Pub Date : 2015-10-14 DOI: 10.2139/ssrn.2674027
S. Petersen, C. Shearing, D. Nel
{"title":"Sustainability Transitions: An Investigation of the Conditions Under Which Corporations are Likely to Reshape Their Practices to Reverse Environmental Degradation","authors":"S. Petersen, C. Shearing, D. Nel","doi":"10.2139/ssrn.2674027","DOIUrl":"https://doi.org/10.2139/ssrn.2674027","url":null,"abstract":"Increasing levels of the unsustainable use of natural resources have been widely reported. In this paper we argue that engaging private sector corporations to address environmental risks is crucial to solving many of the key environmental challenges humans face. We investigate the enabling conditions under which private sector corporates act to reshape their business. To explore the nature of these enabling conditions we build on conceptual framing drawn from organizational theory and apply this framing to a case study of the South African food and beverage sector. This paper considers the role of awareness in bringing about the changes required, the motivation of those engaged with the key issues, pathways for change and explores the role of rewards. It further investigates the relationship between these four variables (awareness, motivation, pathway and reward) and describes a set of design principles to inform initiatives to bring about change in this context.","PeriodicalId":245576,"journal":{"name":"CSR & Management Practice eJournal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-10-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129372420","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}
引用次数: 11
The Corporate Reporting Landscape: A Market for Virtue or the Virtue of Marketization? 公司报告的前景:市场的美德还是市场化的美德?
CSR & Management Practice eJournal Pub Date : 2015-10-13 DOI: 10.1108/SAMPJ-07-2015-0061
Delphine Gibassier
{"title":"The Corporate Reporting Landscape: A Market for Virtue or the Virtue of Marketization?","authors":"Delphine Gibassier","doi":"10.1108/SAMPJ-07-2015-0061","DOIUrl":"https://doi.org/10.1108/SAMPJ-07-2015-0061","url":null,"abstract":"Purpose – The purpose of this paper is to further elaborate on the topic of standardization bodies and standards “wars” within the “market for virtue” (Vogel, 2005). This paper is a commentary on the paper by Zinenko et al. (2015) who analyze the fit between different CSR instruments at the field and the organizational level. Design/methodology/approach – This is a commentary based on secondary data analysis. Findings – This commentary reviews the implications of Zinenko et al.’s (2015) paper for research on the CSR reporting landscape and provides some additional insights into coopetition practices and the impact on organizations. It elaborates both on the development of marketization strategies and the impact of this “marketization” on what the CSR standards were initially designed for. Originality/value – This commentary provides six avenues for research, which are: coopetition between standard-setters, the influence of adopters on the development of standards, the key intermediary role of investors an...","PeriodicalId":245576,"journal":{"name":"CSR & Management Practice eJournal","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-10-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114718264","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}
引用次数: 11
Mediation as Regulation: Expanding State Governance Over Private Disputes 调解作为监管:扩大国家对私人纠纷的治理
CSR & Management Practice eJournal Pub Date : 2015-10-12 DOI: 10.5072/ULR.V2016I2.2787
Lydia Nussbaum
{"title":"Mediation as Regulation: Expanding State Governance Over Private Disputes","authors":"Lydia Nussbaum","doi":"10.5072/ULR.V2016I2.2787","DOIUrl":"https://doi.org/10.5072/ULR.V2016I2.2787","url":null,"abstract":"Across the United States, state legislatures are issuing new mediation mandates that govern how private parties resolve their disputes. Legislatures embed these mediation mandates into specific statutory regimes ranging from foreclosure to health care to insurance coverage. Rather than leave decisions about ADR design to other state institutions, like courts or administrative agencies, legislatures increasingly retain that authority and formalize the mediation process with legal requirements that regulate parties’ behavior and influence mediation outcomes. This Article explains how legislatures wield mediation as a regulatory tool in this latest phase of mediation’s institutionalization. It argues that statutory mediation mandates should be viewed as a form of decentralized governance, a paradigm that reconfigures the relationship between public and private spheres of power. Viewing these mandates as decentralized governance reveals what can be helpful, and also problematic, about formalizing mediation and underscores why legislatures must exercise care when designing procedural architecture.","PeriodicalId":245576,"journal":{"name":"CSR & Management Practice eJournal","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-10-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117243876","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}
引用次数: 6
Hedonic Quality and Social Norms: A Hybrid Model of Product Differentiation 享乐品质与社会规范:产品差异化的混合模型
CSR & Management Practice eJournal Pub Date : 2015-09-22 DOI: 10.2139/ssrn.2663917
A. Mantovani, Ornella Tarola, C. Vergari
{"title":"Hedonic Quality and Social Norms: A Hybrid Model of Product Differentiation","authors":"A. Mantovani, Ornella Tarola, C. Vergari","doi":"10.2139/ssrn.2663917","DOIUrl":"https://doi.org/10.2139/ssrn.2663917","url":null,"abstract":"We analyse how strategic competition between a green firm and a brown competitor develops when their products are differentiated along two dimensions: hedonic quality and environmental quality. The former dimension refers to the pure (intrinsic) performance of the good, whereas the latter dimension has a positional content: buying green goods satisfies the consumers’ desire to be socially worthy citizens. Product variants thus comply at different levels with \"green\" social norms. Consumer preferences depend on a combination of hedonic quality and compliance with social norms. Assuming that the high hedonic quality variant complies less with these norms than the low hedonic quality variant, we characterize different equilibrium configurations which appear as a result of both the intensity of such norms and the willingness to pay for the hedonic quality. Afterwards, we discuss the policy implications of our analysis.","PeriodicalId":245576,"journal":{"name":"CSR & Management Practice eJournal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-09-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127396786","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}
引用次数: 0
Innovative Procurement Frameworks for Energy Performance Contracting in the UK Public Sector 英国公共部门能源绩效合同的创新采购框架
CSR & Management Practice eJournal Pub Date : 2015-09-11 DOI: 10.2139/ssrn.2744646
Colin Nolden, S. Sorrell, Friedemann Polzin
{"title":"Innovative Procurement Frameworks for Energy Performance Contracting in the UK Public Sector","authors":"Colin Nolden, S. Sorrell, Friedemann Polzin","doi":"10.2139/ssrn.2744646","DOIUrl":"https://doi.org/10.2139/ssrn.2744646","url":null,"abstract":"Procurement Frameworks for Energy Performance Contracting (PFEPCs) simplify the process of negotiating, developing and implementing Energy Performance Contracts (EPCs) with Energy Service Companies (ESCOs). This paper analyses their role in promoting the implementation of cost-effective energy efficiency measures in the UK public sector. Compared to conventional approaches to procuring goods and services involving detailed specifications, PFEPCs translate the challenge of upgrading, retrofitting and replacing energy related equipment and infrastructures into required outputs through functional specifications. The innovativeness of specific PFEPCs often lies less in the diffusion of ‘developmental’ innovative energy efficient solutions, although partner bidding approaches create favourable conditions for innovation. However increasing standardisation and bundling prove successful at lowering transaction cost, which enables ESCOs to address projects which would not be considered in the absence of PFEPsdue to high transaction costs. This particular organisational innovation opens the market up to new approaches to implementing costeffective energy efficiency measures.","PeriodicalId":245576,"journal":{"name":"CSR & Management Practice eJournal","volume":"48 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-09-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129559421","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}
引用次数: 12
Active Ownership 活跃的所有权
CSR & Management Practice eJournal Pub Date : 2015-08-07 DOI: 10.2139/ssrn.2154724
E. Dimson, Og̃uzhan Karakaş, Xi Li
{"title":"Active Ownership","authors":"E. Dimson, Og̃uzhan Karakaş, Xi Li","doi":"10.2139/ssrn.2154724","DOIUrl":"https://doi.org/10.2139/ssrn.2154724","url":null,"abstract":"We analyze an extensive proprietary database of corporate social responsibility engagements with U.S. public companies from 1999-2009. Engagements address environmental, social, and governance concerns. Successful (unsuccessful) engagements are followed by positive (zero) abnormal returns. Companies with inferior governance and socially conscious institutional investors are more likely to be engaged. Success in engagements is more probable if the engaged firm has reputational concerns and higher capacity to implement changes. Collaboration among activists is instrumental in increasing the success rate of environmental/social engagements. After successful engagements, particularly on environmental/social issues, companies experience improved accounting performance and governance and increased institutional ownership.","PeriodicalId":245576,"journal":{"name":"CSR & Management Practice eJournal","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-08-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114116787","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}
引用次数: 513
Assessing the Strategies of the Defunct Kenya’s Anti-Corruption Commission (KACC): Lessons for the Ethics and Anti-Corruption Commission (EACC) 评估已解散的肯尼亚反腐败委员会(KACC)的战略:道德与反腐败委员会(EACC)的经验教训
CSR & Management Practice eJournal Pub Date : 2015-08-01 DOI: 10.2139/ssrn.2638761
Dr Gafar Ayodeji
{"title":"Assessing the Strategies of the Defunct Kenya’s Anti-Corruption Commission (KACC): Lessons for the Ethics and Anti-Corruption Commission (EACC)","authors":"Dr Gafar Ayodeji","doi":"10.2139/ssrn.2638761","DOIUrl":"https://doi.org/10.2139/ssrn.2638761","url":null,"abstract":"Corruption has been identified as the biggest obstacle to progress and leading impediment to Kenya’s socio-economic development. The country has been bearing the consequences of corruption, including increase in poverty levels, poor governance, and inadequate provision of basic services. Efforts have been made by past and present governments to curb corruption. One of such was the establishment of the defunct Kenya Anti-Corruption Commission (KACC) in 2003 which was later replaced by the Ethics and Anti-Corruption Commission (EACC) in 2011. This paper examines the anti-corruption strategies of the defunct KACC amidst numerous impediments including unresolved celebrated corruption cases, legal and judicial constraints, absence of prosecutorial power and negative public perception among others, notwithstanding its modest accomplishments. The paper posits that the EACC needs to break away from the past anti-corruption strategies of the KACC which reached marginal ends. Hence, the EACC does not only have the lifetime opportunity of reviewing the anti-corruption strategies of its predecessor to see what went right, but also needs to learn from the pitfalls of the KACC.","PeriodicalId":245576,"journal":{"name":"CSR & Management Practice eJournal","volume":"76 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122202637","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}
引用次数: 2
Do Firms Strategically Disseminate? Evidence from Corporate Use of Social Media 企业是否有战略传播?来自企业使用社交媒体的证据
CSR & Management Practice eJournal Pub Date : 2015-06-01 DOI: 10.2139/ssrn.2588081
Michael J. Jung, J. Naughton, Ahmed Tahoun, Clare H. Wang
{"title":"Do Firms Strategically Disseminate? Evidence from Corporate Use of Social Media","authors":"Michael J. Jung, J. Naughton, Ahmed Tahoun, Clare H. Wang","doi":"10.2139/ssrn.2588081","DOIUrl":"https://doi.org/10.2139/ssrn.2588081","url":null,"abstract":"ABSTRACT We examine whether firms use social media to strategically disseminate financial information. Analyzing S&P 1500 firms' use of Twitter to disseminate quarterly earnings announcements, we find that firms are less likely to disseminate when the news is bad and when the magnitude of the bad news is worse, consistent with strategic behavior. Furthermore, firms tend to send fewer earnings announcement tweets and “rehash” tweets when the news is bad. Cross-sectional analyses suggest that incentives for strategic dissemination are higher for firms with a lower level of investor sophistication and firms with a larger social media audience. We also find that strategic dissemination behavior is detectable in high litigation risk firms, but not low litigation risk firms. Finally, we find that the tweeting of bad news and the subsequent retweeting of that news by a firm's followers are associated with more negative news articles written about the firm by the traditional media, highlighting a potential downsi...","PeriodicalId":245576,"journal":{"name":"CSR & Management Practice eJournal","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131475437","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}
引用次数: 196
A Critical Analysis of the Anti-Money Laundering Measures Adopted by BitGold Inc. 浅析比特黄金公司反洗钱措施
CSR & Management Practice eJournal Pub Date : 2015-05-11 DOI: 10.2139/SSRN.2604721
Ehi Eric Esoimeme
{"title":"A Critical Analysis of the Anti-Money Laundering Measures Adopted by BitGold Inc.","authors":"Ehi Eric Esoimeme","doi":"10.2139/SSRN.2604721","DOIUrl":"https://doi.org/10.2139/SSRN.2604721","url":null,"abstract":"PURPOSE – The overriding objective of this study is to increase public and private sector understanding of money laundering and terrorist financing risks associated with internet payment systems with the focus on Virtual Currencies like BitGold as the most vulnerable to abuse because of their popularity, accessibility (to the public), and high volume of cross border trade transactions. DESIGN/METHODOLOGY/APPROACH - The present study critically analyses the Anti-Money Laundering measures adopted by BitGold Inc. BitGold is a consumer-focused internet platform offering free global payments combined with unprecedented access to secure, redeemable gold for savings. BitGold Inc. is a federally chartered Canadian Corporation regarded by Financial Transactions and Reports Analysis Centre of Canada as a dealer in precious metals and stones. This paper relies mainly on primary and secondary data drawn from the public domain. It also relies on documentary research and empirical research. FINDINGS - This paper determined that the Anti-Money Laundering measures adopted by BitGold Inc. cannot effectively combat money laundering and terrorist financing.This paper made the following recommendations:i. Verification of customer's identity should also be done via Skype.ii. BitGold's terms and agreement should state expressly the period within which records would be keptiii. BitGold Inc. should create and maintain a comprehensive program to manage the Anti-Money Laundering risks associated with third-party payment processors like Blockchain Limited and Coinbase, Inc.iv. BitGold Customer Due Diligence measures should provide an exemption for low-risk customers.","PeriodicalId":245576,"journal":{"name":"CSR & Management Practice eJournal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-05-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130725711","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}
引用次数: 1
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