CSR & Management Practice eJournal最新文献

{"title":"The Limitations of Business Case Logic for Societal Benefit & Implications for Corporate Law: A Case Study of ‘Climate Friendly’ Banks","authors":"M. Bowman","doi":"10.2139/ssrn.2489116","DOIUrl":"https://doi.org/10.2139/ssrn.2489116","url":null,"abstract":"A common refrain within the sustainability literature is that voluntary ‘green’ corporate reforms can benefit a company’s bottom-line even as they serve broader social goals. The question of whether private incentives are aligned with broader socio-environmental benefits has been vigorously debated by advocates, but remains under-examined empirically. This paper provides a qualitative empirical examination of whether and to what extent voluntary corporate greening (and its concomitant social benefit) is driven by business case logic. My analysis focuses on an illustrative but important sector: banking. Specifically, I explore whether private sector banks have the means and motives to facilitate climate change mitigation by supporting low-carbon economic activities in the global economy. I frame my inquiry against the backdrop of theoretical insights from organizational change and management literatures in combination with critical accounting theory and legal and regulatory scholarship. Using interview data obtained from a purposive sample of senior managers within seven early-moving transnational banks and also from non-government organizations and external consultants, I find that business-case-driven corporate change can facilitate societal benefit, but the extent to which it actually does so in practice is extremely limited. Consequently, my analysis underscores the importance of the institutional role played by corporate law and governance norms in influencing socially beneficial corporate behavior. Specifically, I conjecture the potential impacts of directors’ duties in each of the United States, United Kingdom and Australia on ‘climate friendly’ finance sector behavior.","PeriodicalId":245576,"journal":{"name":"CSR & Management Practice eJournal","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2014-08-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116612955","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":"Institutionalised Deviance and Job-Fixing in the Italian University System","authors":"D. Nelken","doi":"10.2139/SSRN.2465046","DOIUrl":"https://doi.org/10.2139/SSRN.2465046","url":null,"abstract":"This chapter examines alleged corruption in university appointment practices in Italy as a test case of what needs to be faced in any effort to harmonise approaches to curbing corruption within the European Union. It begins by noting the (neglected) relevance of the study of 'institutionalised deviance' for research into white-collar crime. It then goes on to describe examples of job-fixing, drawing both on the abundant exposee literature and direct experience of observant participation in the system. It discusses the extent to which these alleged abuses are perceived by those involved as really matters of pragmatic governance to avoid worse outcomes, and it ends by considering recent reforms that are supposed (yet again) to end these practices.","PeriodicalId":245576,"journal":{"name":"CSR & Management Practice eJournal","volume":"74 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2014-07-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114843625","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":"Collaboration in Anti-Corruption Work: Who to Work with and How?","authors":"Ora-orn Poocharoen","doi":"10.2139/ssrn.2461597","DOIUrl":"https://doi.org/10.2139/ssrn.2461597","url":null,"abstract":"The multifaceted nature of anti-corruption work demands a sophisticated account of ways in which organizations can collaborate. This article seeks to develop a framework for studying collaborations of anti-corruption work. Based on interviews and document analyses, it investigates Japan, South Korea, Singapore, Sweden, Finland, and Norway on their experiences. The article provides a discussion on types of collaboration based on five dimensions: the type of corruption; the kind of anti-corruption work; the purpose of collaboration; the nature of collaboration; and the actors of the collaboration. The article argues that going forward we should build anti-corruption networks by deliberately linking existing organizations through the idea of collaborative governance.","PeriodicalId":245576,"journal":{"name":"CSR & Management Practice eJournal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2014-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129222392","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":"Антикоррупционная Экспертиза Нормативных Правовых Актов и Проектов Нормативных Правовых Актов: Становление, Опыт и Перспективы (Anticorruption Examination Regulations and Draft Regulations: Formation, Experience and Perspectives)","authors":"V. Yuzhakov, Svetlana Boshno, A. Efremov, Artem Mikhailovich Tsirin","doi":"10.2139/SSRN.2443898","DOIUrl":"https://doi.org/10.2139/SSRN.2443898","url":null,"abstract":"Russian Abstract: В работе представлены: история становления АЭ НПА (в 1998-2007 годах); оценка опыта внедрения и применения АЭ НПА; анализ исследований по вопросам организации и проведения АЭ НПА, выполненных в 2009-2013 годах; результаты анализа и оценки перспектив развития АЭ НПА, предложения по повышению результативности АЭ НПА подготовленные с позиции реализации стартового потенциала АЭ НПА.English Abstract: The paper presents the history of formation of AE acts (1998-2007); assessment of the experience of implementation and application of AE PPA; analysis of research on the organization and conduct of AE PPA executed in 2009-2013; analysis and assessment of the prospects of development of AE PPA, suggestions for improving the effectiveness of AE PPA prepared with implementation starting position potential AE PPA.","PeriodicalId":245576,"journal":{"name":"CSR & Management Practice eJournal","volume":"84 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2014-05-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114348895","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":"Looking Past Contrived Ignorance: Assessing the Value of the Willful Blindness Doctrine to Prove Individual Knowledge of Money Laundering within Banks","authors":"Hernán Blanco","doi":"10.2139/ssrn.2408998","DOIUrl":"https://doi.org/10.2139/ssrn.2408998","url":null,"abstract":"Despite the revelation of grave, widespread violations of existing money laundering statutes within some of the biggest banks in the world, the United States’ authorities have refrained from prosecuting those banks and/or their top executives. One of the reasons behind this reluctance may lay on the difficulty in proving the executives’ knowledge as to the illegal origin of the funds involved in the prohibited transactions. With respect to that, the willful blindness doctrine may be useful as a logical tool for prosecutors, allowing them to attribute the scienter requirement in money laundering statutes (“knowledge”) to individual wrongdoers. To that effect, the two main formulations of the willful blindness doctrine that coexist among courts and commentators (willful blindness as a substitute for knowledge – willful blindness as proof of knowledge) are analyzed in order to determine which of them can be used without infringing on the principle of legality, which elements have to be present for the willful blindness to be effectively used, and if (and how) it might apply to the facts of the money laundering cases in which the banks were involved.Also, the use of the willful blindness doctrine in cases where a duty to know exists is analyzed in light of the modern German Law doctrine of “Infraction of Duty Crimes”, in order to ascertain if the violation of the obligated subjects duty to obtain the relevant information can trigger criminal responsibility for money laundering even if it results in a lack of criminal knowledge, as required in the money laundering statutes.","PeriodicalId":245576,"journal":{"name":"CSR & Management Practice eJournal","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2014-03-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125629247","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 Holistic Look at Agency Enforcement","authors":"David L. Markell, Robert L. Glicksman","doi":"10.2139/ssrn.2404930","DOIUrl":"https://doi.org/10.2139/ssrn.2404930","url":null,"abstract":"The law review literature has long-recognized that effective enforcement is an essential component of effective regulation. Yet much of the literature focuses on one aspect of the enforcement challenge or another. For example, the underlying theory about optimal levels of enforcement has received considerable attention, as have topics such as the relative merits of using deterrence-based versus cooperation-based approaches and the use of citizen suits.The purpose of this article is to fill a gap in the law review literature by considering agencies’ enforcement and compliance promotion function holistically. In doing so, the article approaches the challenge from an “inside-out” perspective, a perspective that administrative law scholars have found to be lacking in the literature. The article proposes a three-layered conceptual framework for considering options for structuring the administrative agency enforcement and compliance promotion function. The first layer consists of five components of effective enforcement and compliance: norm clarity, norm achievability, verifiability, an appropriate mix of sanctions and rewards, and indicia of legitimacy. The second involves the inter-related character of these components and highlights the importance of fitting each into a particular enforcement and compliance regime so that agencies may gain synergistic benefits and consider the need to make difficult trade-offs. Third, and finally, our conceptual framework includes four contextual design issues that create additional challenges in determining the appropriate content of each of the five key components of effective enforcement and compliance: the hybrid character of contemporary governance efforts; the importance of “reality-checking” enforcement options through close attention to past performance as well as future challenges and opportunities; the dynamic character of environmental governance challenges; and the salience of possible design changes and the need to prioritize design improvements. The article suggests that it is important to consider all three layers in developing an effective enforcement and compliance promotion regime.The article tests our conceptual framework by including a case study of an ongoing Environmental Protection Agency (EPA) effort to reinvent its enforcement and compliance promotion program and by applying our framework to EPA’s initiative. This case study illustrates the value of our framework in evaluating regulatory design options for the enforcement and compliance promotion function.","PeriodicalId":245576,"journal":{"name":"CSR & Management Practice eJournal","volume":"70 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2014-03-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116819443","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 Towards Environmental Management","authors":"Dr. Yuvraj Dilip Patil","doi":"10.2139/SSRN.2403680","DOIUrl":"https://doi.org/10.2139/SSRN.2403680","url":null,"abstract":"Introduction: Corporate social responsibility is a concept whereby companies integrate social and environmental concerns in their business operations and in their interaction with the stakeholders on a voluntary basis. Social responsibility of companies was defined as responsibility to consumers, workers, stakeholders and the community .The aim of social responsibility is to create higher standards of living, while preserving the profitability of the corporation . Companies while creating profit should also be aware that they can contribute to sustainable managing their operations in such a way as to enhance economic growth and increase competitiveness whilst ensuring environmental protection and promoting social responsibility, including consumer interest. Corporate Social Responsibility and Environmental Management provides a practical resource for the ever increasing number of organisations concerned about social and environmental responsibilities in the context of sustainable development. The author in this article evolved certain principles for the management of environment in relation to CSR. Objectives: 1. To examine the corporate social responsibility in the light of environment protection. 2. To discuss the impact of organisation’s activities on the environment. 3. To study why the corporate social responsibility principle needs to be adopted?. 4. To study the legislative & judicial perspective relating to corporate social responsibility in relation to environmental protection in India.","PeriodicalId":245576,"journal":{"name":"CSR & Management Practice eJournal","volume":"51 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2014-03-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114443268","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 Scams and Need for Corporate Governance","authors":"Upankar Chutia","doi":"10.2139/SSRN.2377668","DOIUrl":"https://doi.org/10.2139/SSRN.2377668","url":null,"abstract":"India is on its way from developing to a developed economy, whereby the corporations are playing a vital role. With the rising of economy there is tremendous increase in corporate day by day and it is a very challenging business environment out here. Darwin’s theory of natural selection in terms of ‘survival of the fittest’ is universal and in order to survive in such competitive market conditions, managers need to make tough decisions. These decisions border on many ethical issues. Hence, the importance of ethics in business is ever increasing.","PeriodicalId":245576,"journal":{"name":"CSR & Management Practice eJournal","volume":"82 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2014-01-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126261689","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":"Business, Human Rights, and Communities: The Problem of Community Contest in Development","authors":"P. Keenan","doi":"10.2139/ssrn.2353493","DOIUrl":"https://doi.org/10.2139/ssrn.2353493","url":null,"abstract":"Corporations, international financial institutions, and non-governmental organizations all purport to support more community participation in development decisions. The conventional model of community consultations is flawed and is overdue for a critical assessment. This process — whether know as stakeholder engagement, free, prior and informed consent, or some other term — relies on unrealistic assumptions about the social and political dynamics of real communities. It assumes that affected communities are passive, without agency, and free of any social or gender politics. In addition, the conventional approach seeks to work changes in the process This Article challenges the conventional wisdom and argues that community consultations are important but flawed in their current form. I argue that law and policy operate in and on the real world, populated as it is with real communities and people. To the extent that the law expects to work unrealistic results or relies for its effectiveness on highly unlikely behavior, it is ineffective and should be challenged. One principal reason for this mismatch is that the conventional accounts rely on assumptions about communities that are inconsistent with the available evidence about how affected communities actually function. They are not untouched proto-democracies waiting for development and ready to embrace it, devoid of their own preferences, agency, or flaws. In addition, there is normative confusion about why community consultations are important. The goal should not be to change the communities in which corporations operate. Instead the goal should be to provide a mechanism by which affected communities can effectively engage with corporations and exercise control over their own destinies.","PeriodicalId":245576,"journal":{"name":"CSR & Management Practice eJournal","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2013-11-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116317971","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":"Activists versus Captured Regulators","authors":"J. Daubanes, J. Rochet","doi":"10.2139/ssrn.2348064","DOIUrl":"https://doi.org/10.2139/ssrn.2348064","url":null,"abstract":"We analyze the consequences of activism in a regulated industry where the regulator has been captured by the industry. Unlike ordinary economic agents, activists are insensitive to monetary incentives. Moreover, they are less well informed than regulators and their actions generate dead-weight costs. Yet we find that activism may increase social welfare because it disciplines captured regulators and reduces the social cost of imperfect regulatory systems.","PeriodicalId":245576,"journal":{"name":"CSR & Management Practice eJournal","volume":"64 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2013-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131274065","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}