SRPN: CSR & Process Issues (Topic)最新文献

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Beyond ESG: Reforming Capitalism and Social-Democracy 超越ESG:改革资本主义和社会民主主义
SRPN: CSR & Process Issues (Topic) Pub Date : 2021-02-16 DOI: 10.2139/ssrn.3786967
M. Boyer
{"title":"Beyond ESG: Reforming Capitalism and Social-Democracy","authors":"M. Boyer","doi":"10.2139/ssrn.3786967","DOIUrl":"https://doi.org/10.2139/ssrn.3786967","url":null,"abstract":"The French version of this article is available at: <a href=\"https://ssrn.com/abstract=3786964\">https://ssrn.com/abstract=3786964</a>.<br><br>Several voices are rising to demand an in-depth reform of capitalism in the wake of the financial crisis of 2007-2010, the increase in income and wealth inequalities of the last four decades, the climate urgency in a local global world. There is a real danger that governments will be put under pressure from poorly-informed groups and will want to play Goethe’s sorcerer's apprentice: too often, these good intentions are but a paved road to hell. In this document, I analyze various reform projects, I discuss the concepts of ethics and equity (environment, water, life, remuneration, inequalities, ESG) and I propose to add a project for in-depth reforms of capitalism and social-democracy.","PeriodicalId":256681,"journal":{"name":"SRPN: CSR & Process Issues (Topic)","volume":"145 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-02-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133865145","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
Doing Well by Doing Good: Drivers of Firms’ Economic Motivation for Environmental Management Control System Implementation 通过做好事来做得更好:企业实施环境管理控制系统的经济动机驱动因素
SRPN: CSR & Process Issues (Topic) Pub Date : 2020-11-24 DOI: 10.2139/ssrn.3738251
Jane Hennig, Sebastian Firk, Michael Wolff, H. Coskun
{"title":"Doing Well by Doing Good: Drivers of Firms’ Economic Motivation for Environmental Management Control System Implementation","authors":"Jane Hennig, Sebastian Firk, Michael Wolff, H. Coskun","doi":"10.2139/ssrn.3738251","DOIUrl":"https://doi.org/10.2139/ssrn.3738251","url":null,"abstract":"This paper contributes to the field of environmental management control systems (EMCSs). We approach EMCSs from an economic perspective and theorize internal and external contingency factors that drive both the economic performance and the decision to implement an EMCS. We argue that the level of environmental costs induced by a firm’s pollution intensity drives the economic benefits and thus the firm’s economic motivation to implement an EMCS. We further expect that this relationship is contingent on the level of environmental awareness in the institutional environment (i.e., Green parties, Greenpeace, and media attention). We develop a framework to assess the extent of EMCS implementation on a multinational and longitudinal dataset comprising 5,599 firm-year observations from Europe and the USA between 2005 and 2016. The results provide support for our predictions. We discuss implications for policy makers and society.","PeriodicalId":256681,"journal":{"name":"SRPN: CSR & Process Issues (Topic)","volume":"67 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-11-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126306280","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
The Body Shop Case Analysis. The Challenges of Managing Business As Holistic Configuration 美体小铺案例分析作为整体配置管理业务的挑战
SRPN: CSR & Process Issues (Topic) Pub Date : 2020-04-14 DOI: 10.2139/ssrn.3576017
V. Korovkin
{"title":"The Body Shop Case Analysis. The Challenges of Managing Business As Holistic Configuration","authors":"V. Korovkin","doi":"10.2139/ssrn.3576017","DOIUrl":"https://doi.org/10.2139/ssrn.3576017","url":null,"abstract":"The paper analyses the case of The Body Shop in the mid-2010s, when a new CEO attempted to revitalize the brand through the development of the new corporate social responsibility (CSR) strategy. The paper briefly reviews the history of the company, noting that some important problems emerged as early as in the late 1990s, a few years before the takeover of the business by L’Oreal in 2006. <br><br>Three possible theoretical perspectives on the success of The Body Shop and its link to the social and political agenda of the founder, Anita Roddick, are reviewed: instrumental, cultural and configurational. The paper takes on the configurational perspective to demonstrate that the stagnation of the brand in the 2000s can be attributed to weakening alignment of the key business elements. From this perspective, the attempt to revitalize the brand through the externally looking strategy did not address the core of the problem and could not achieve its goals.<br><br>The paper concludes with a brief discussion of the impact of Anita Roddick on society in the context of the present-day challenges of capitalism as ideology.","PeriodicalId":256681,"journal":{"name":"SRPN: CSR & Process Issues (Topic)","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-04-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127079634","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
Reconciling Fiduciary Duty and Social Conscience: The Law and Economics of ESG Investing by a Trustee 调和受托责任和社会良知:受托人ESG投资的法律和经济学
SRPN: CSR & Process Issues (Topic) Pub Date : 2020-02-01 DOI: 10.2139/SSRN.3244665
Max M. Schanzenbach, Robert H. Sitkoff
{"title":"Reconciling Fiduciary Duty and Social Conscience: The Law and Economics of ESG Investing by a Trustee","authors":"Max M. Schanzenbach, Robert H. Sitkoff","doi":"10.2139/SSRN.3244665","DOIUrl":"https://doi.org/10.2139/SSRN.3244665","url":null,"abstract":"Trustees of pensions, charities, and personal trusts invest tens of trillions of dollars of other people’s money subject to a sacred trust known in the law as fiduciary duty. Recently, these trustees have come under increasing pressure to use environmental, social, and governance (ESG) factors in making investment decisions. ESG investing is common among investors of all stripes, but many trustees have resisted its use on the grounds that doing so may violate the fiduciary duty of loyalty. Under the “sole interest rule” of trust fiduciary law, a trustee must consider only the interests of the beneficiary. Accordingly, a trustee’s use of ESG factors, if motivated by the trustee’s own sense of ethics or to obtain collateral benefits for third parties, violates the duty of loyalty. On the other hand, some academics and investment professionals have argued that ESG investing can provide superior risk-adjusted returns. On this basis, some have even argued that ESG investing is required by the fiduciary duty of prudence. Against this backdrop of uncertainty, this Article examines the law and economics of ESG investing by a trustee. We differentiate “collateral benefits” ESG from “risk-return” ESG, and we provide a balanced assessment of the theory and evidence about the possibility of persistent, enhanced returns from risk-return ESG. \u0000 \u0000We show that ESG investing is permissible under American trust fiduciary law if two conditions are satisfied: (1) the trustee reasonably concludes that ESG investing will benefit the beneficiary directly by improving risk-adjusted return; and (2) the trustee’s exclusive motive for ESG investing is to obtain this direct benefit. In light of the current theory and evidence on ESG investing, we accept that these conditions could be satisfied under the right circumstances, but we reject the claim that the duty of prudence either does or should require trustees to use ESG factors. We also consider how the duty of loyalty should apply to ESG investing by a trustee if such investing is authorized by the terms of a trust or the beneficiaries, or is consistent with a charity’s purpose, clarifying with an analogy to whether a distribution would be permissible under similar circumstances. We conclude that applying the sole interest rule (as tempered by authorization and charitable purpose) to ESG investing is normatively sound.","PeriodicalId":256681,"journal":{"name":"SRPN: CSR & Process Issues (Topic)","volume":"79 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115764556","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: 47
Environmental Protection Efforts of Small Businesses in Nigeria and Ghana for Sustainable Development 尼日利亚和加纳小企业环境保护工作促进可持续发展
SRPN: CSR & Process Issues (Topic) Pub Date : 2018-09-06 DOI: 10.2139/ssrn.3245214
U. Efobi, Belmondo V. Tanankem, Emmanuel Orkoh, S. Atata, Opeyemi Akinyemi, Ibukun Beecroft
{"title":"Environmental Protection Efforts of Small Businesses in Nigeria and Ghana for Sustainable Development","authors":"U. Efobi, Belmondo V. Tanankem, Emmanuel Orkoh, S. Atata, Opeyemi Akinyemi, Ibukun Beecroft","doi":"10.2139/ssrn.3245214","DOIUrl":"https://doi.org/10.2139/ssrn.3245214","url":null,"abstract":"This paper describes a comprehensive assessment of firms’ adoption of environmental protection policies in Nigeria and Ghana, where there has been a rising industrial growth amidst low regulatory and institutional frameworks.","PeriodicalId":256681,"journal":{"name":"SRPN: CSR & Process Issues (Topic)","volume":"62 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-09-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115144422","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
Institutional Investors and Corporate Environmental, Social, and Governance Policies: Evidence from Toxics Release Data 机构投资者与企业环境、社会和治理政策:来自有毒物质释放数据的证据
SRPN: CSR & Process Issues (Topic) Pub Date : 2017-11-21 DOI: 10.2139/ssrn.2283134
Incheol Kim, Hong Wan, Bin Wang, Tina Yang
{"title":"Institutional Investors and Corporate Environmental, Social, and Governance Policies: Evidence from Toxics Release Data","authors":"Incheol Kim, Hong Wan, Bin Wang, Tina Yang","doi":"10.2139/ssrn.2283134","DOIUrl":"https://doi.org/10.2139/ssrn.2283134","url":null,"abstract":"This paper studies whether institutional investors influence corporate environmental, social, and governance (ESG) policies and the impact of such influence on firm performance. We use facility-level toxic release data to proxy for a firm’s ESG policies. We use geographic distance and the size of equity ownership to proxy for institutions’ interests and preferences. We find robust evidence that local institutional ownership reduces the amount of toxic chemicals released by a nearby facility into the environment. Pollution abatement policies implemented in the presence of high levels of local institutional ownership enhance firm performance. The overall evidence suggests that ESG appeals to a diverse set of institutional investors. There is no evidence that pollution abatement policies are detrimental to firm value. Our results support Jensen (2001)’s theory of enlightened value maximization that firm value is maximized in the long run when the interests of shareholders and other stakeholders are aligned.","PeriodicalId":256681,"journal":{"name":"SRPN: CSR & Process Issues (Topic)","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-11-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127868586","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: 105
Product Recalls, Category Effects and Competitor Response 产品召回,品类效应和竞争对手的反应
SRPN: CSR & Process Issues (Topic) Pub Date : 2015-01-10 DOI: 10.2139/ssrn.2546122
R. Bala, P. Bhardwaj, Pradeep K. Chintagunta
{"title":"Product Recalls, Category Effects and Competitor Response","authors":"R. Bala, P. Bhardwaj, Pradeep K. Chintagunta","doi":"10.2139/ssrn.2546122","DOIUrl":"https://doi.org/10.2139/ssrn.2546122","url":null,"abstract":"Product recalls are ubiquitous in a variety of industries such as food, cosmetics, hi-tech and pharmaceuticals. However, recalls differ in their category level impact depending on the product category as well as the underlying reason for the recall. We focus on product categories where sales force effort is the main driver of sales and an individual firm's product recall may have negative consequences for the entire category. In such contexts, competitors in the category would have to respond to the recall through their sales effort. Often, this decision is complicated by the fact that the sales effort has to be allocated across a portfolio of products across categories not all of which are directly affected by the recall. We use some empirical evidence in the pharmaceutical industry to illustrate that the prevalent wisdom is to increase sales effort towards the product directly affected by the recall. We formulate a game-theoretic model to show that this might not always be the optimal strategy for the firm. We provide a prescriptive road map for firms facing this decision based on several factors such as the anticipated category level loss, relative prices across the categories, the carryover effect of prior sales effort and (dis)economies of scope in sales resource use across categories. We find that the interaction between relative price across categories and the carryover effect with the level of scope in sales resource use is of particular importance in the firm's eventual sales effort allocation.","PeriodicalId":256681,"journal":{"name":"SRPN: CSR & Process Issues (Topic)","volume":"39 2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-01-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130733495","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: 3
Abercrombie & Fitch: A Business Ethics Perspective in the Fashion Industry Abercrombie & Fitch:时尚行业的商业道德视角
SRPN: CSR & Process Issues (Topic) Pub Date : 2014-11-14 DOI: 10.2139/ssrn.2597528
Verónica Arribas, I. García, L. Susaeta, J. Pin
{"title":"Abercrombie & Fitch: A Business Ethics Perspective in the Fashion Industry","authors":"Verónica Arribas, I. García, L. Susaeta, J. Pin","doi":"10.2139/ssrn.2597528","DOIUrl":"https://doi.org/10.2139/ssrn.2597528","url":null,"abstract":"Purpose - The aim of this article is to discuss some ethical issues in the fashion industry and start a debate about business ethics from a stakeholder perspective. It analyzes the implications of fashion companies for employees, with policies and practices, and for customers, with the messages and the lifestyles they communicate, especially when targeting adolescents. It also aims to highlight how company leaders can influence the corporate culture and values. The paper ends with an open discussion of the impact this is having on society and how it can affect a company's sustainability and performance. Design/Methodology/Approach - The methodology used in this paper is the case study. We have chosen the fashion company Abercrombie & Fitch (A&F) as it offers a fascinating example of how businesses - in the fashion industry overall - can promote or destroy ethical behavior through their cultural values and lifestyle as well as through management practices. Findings - The values communicated and promoted by the company - both internally and externally - have a real impact on society and this may have negative consequences for brand perception and company performance. Research Limitations - We are aware of the existence of limitations when analyzing a single case study due to the multiple interpretations it may have and the limited access to the company and to people directly involved in the case. Originality/Value - There are some contributions concerning ethics in the fashion industry related to issues such as manufacturing labor, environmental pollution or consumer purchasing behavior. Nevertheless, as far as the authors are concerned, there have not been any studies so far that address the ethical implications of corporate culture and relationships with stakeholders.","PeriodicalId":256681,"journal":{"name":"SRPN: CSR & Process Issues (Topic)","volume":"135 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2014-11-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127351550","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
Social Responsibility of Polish Enterprises. The Implications of Research for the Approach to the Measurement (Assessment) of Corporate Social Responsibility. 波兰企业的社会责任。企业社会责任测量(评估)方法研究的启示
SRPN: CSR & Process Issues (Topic) Pub Date : 2011-11-03 DOI: 10.2139/ssrn.2349373
Magdalena Nel Krukowska
{"title":"Social Responsibility of Polish Enterprises. The Implications of Research for the Approach to the Measurement (Assessment) of Corporate Social Responsibility.","authors":"Magdalena Nel Krukowska","doi":"10.2139/ssrn.2349373","DOIUrl":"https://doi.org/10.2139/ssrn.2349373","url":null,"abstract":"The economic crisis that began in 2008 has been perceived as a structural crisis of capitalism itself. It turned out that the irresponsibility and lack of ethical integrity of business, compounded by the globalization process, may have destructive consequences. In this situation, corporate social responsibility issues have gained particular importance. It also applies to Poland, where corporate social responsibility is too often used as an efficient tool for public relations policy. Thus it became necessary to precisely define the meaning of corporate social responsibility and determine the standards to assess its level and efficiency. The intended final effect of my research pursued on these matters is to create a tool for evaluating the level of corporate social responsibility of any Polish enterprise. In this article I examine what universal restrictions and determinants should be taken into consideration in creating such a tool. These theoretical assumptions have already been used to create Polish first stock market index of socially responsible companies, which was launched in 2009.","PeriodicalId":256681,"journal":{"name":"SRPN: CSR & Process Issues (Topic)","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2011-11-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115642795","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
Reclaiming the Public Sphere: Problems and Prospects for Corporate Social and Environmental Accounting 收回公共领域:企业社会与环境会计的问题与前景
SRPN: CSR & Process Issues (Topic) Pub Date : 2001-03-01 DOI: 10.2139/ssrn.268713
G. Lehman
{"title":"Reclaiming the Public Sphere: Problems and Prospects for Corporate Social and Environmental Accounting","authors":"G. Lehman","doi":"10.2139/ssrn.268713","DOIUrl":"https://doi.org/10.2139/ssrn.268713","url":null,"abstract":"This article encourages accountants to consider their role in the debates concerning social and environmental accounting. It outlines a placement ethic which provides a framework to explore various schools of thought on social and environmental accounting. A placement ethic uses ideas central to Habermas and Rawls to provide a continuum model to explore whether an arbitrated political consensus concerning social and environmental accounting is a possibility. It also advances some ideas to overcome the procedural limitations of the Rawls-Habermas debate that have been used by accounting reformers. In this context, it is possible to move beyond the usual deadlock between procedure and critique to combine insights from different traditions to construct new critical and democratic social and environmental pathways.","PeriodicalId":256681,"journal":{"name":"SRPN: CSR & Process Issues (Topic)","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2001-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124017538","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: 133
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