African Journal of Business Ethics最新文献_第8页

Europe: Practice and Politics: Ethics and Social Responsibility in SMEs in the European Union 欧洲:实践与政治:欧盟中小企业的伦理与社会责任

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African Journal of Business Ethics Pub Date : 2014-07-01 DOI: 10.1007/978-90-481-9331-8_3

L. Spence, F. Perrini

引用次数: 41

Business Ethics as field of training, teaching and research in Southern Africa 商业伦理在南部非洲的培训、教学和研究领域

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African Journal of Business Ethics Pub Date : 2014-07-01 DOI: 10.4103/1817-7417.86040

M. Smurthwaite

引用次数: 7

Balancing corporate and social interests : corporate governance theory and practice 平衡公司利益与社会利益:公司治理理论与实践

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African Journal of Business Ethics Pub Date : 2014-07-01 DOI: 10.15249/3-1-72

G. Rossouw

{"title":"Balancing corporate and social interests : corporate governance theory and practice","authors":"G. Rossouw","doi":"10.15249/3-1-72","DOIUrl":"https://doi.org/10.15249/3-1-72","url":null,"abstract":"The claim is often made that corporate governance is an attempt to balance corporate interests with individual and societal interests. Lord Adrian Cadbury, who chaired the Cadbury Commission that produced the Cadbury Report on Corporate Governance in the UK, claims that the objective of corporate governance “is to align as nearly as possible the interests of individuals, corporations and society”. This paper will test whether this claim can be substantiated on the theoretical and practice level. To test this claim on the theoretical level the concept of corporate governance will be analysed in order to determine whether the said balance is implied by the concept of corporate governance. In order to determine whether the claim find support in corporate governance practices around the world, six continental or regional reports on the relationship between business ethics and corporate governance, representative of the various regions of the world (Africa, Asia-Pacific region, Europe, Japan, Latin America and North America), will be analysed critically. On the basis of this conceptual and corporate governance practice analysis an assessment will be made of whether corporate governance is about “align[ing] as nearly as possible the interests of individuals, corporations and society”.","PeriodicalId":42425,"journal":{"name":"African Journal of Business Ethics","volume":"3 1","pages":""},"PeriodicalIF":0.1,"publicationDate":"2014-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67334221","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: 14

CSR and ethics in MSMEs in India 印度中小微企业的企业社会责任和道德规范

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African Journal of Business Ethics Pub Date : 2014-07-01 DOI: 10.15249/4-2-69

V. Srinivasan

引用次数: 12

Stakeholder inclusiveness in sustainability reporting by mining companies listed on the Johannesburg securities exchange 在约翰内斯堡证券交易所上市的矿业公司可持续发展报告中的利益相关者包容性

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African Journal of Business Ethics Pub Date : 2014-07-01 DOI: 10.4103/1817-7417.86024

Deirdré Lingenfelder, Adèle Thomas

{"title":"Stakeholder inclusiveness in sustainability reporting by mining companies listed on the Johannesburg securities exchange","authors":"Deirdré Lingenfelder, Adèle Thomas","doi":"10.4103/1817-7417.86024","DOIUrl":"https://doi.org/10.4103/1817-7417.86024","url":null,"abstract":"A key requirement for listing on the Johannesburg Securities Exchange (JSE) Socially Responsible Investment (SRI) index is the publication, by companies, of annual sustainability reports in line with the Global Reporting Initiative (GRI) guidelines that require stakeholders to be included in defining the content of such reports. Despite this requirement, stakeholders appear not to be integrally involved in the process. The primary objective of the study was to determine whether the contents of sustainability reports of the mining companies listed on the JSE SRI index are based on the outcome of robust stakeholder engagement processes undertaken specifically for the purpose of preparing these reports. Against a backdrop of the GRI requirements, a quantitative evaluation was undertaken of recent sustainability reports of 11 South African mining companies. These reports were also qualitatively assessed against the corporate social responsibility (CSR) Journey Model proposed by Mirvis and Googins (2006). The two assessment scores for each mining company were integrated and the companies were plotted according to a CSR journey that encompasses degrees of stakeholder involvement. The findings highlight that while the companies adhere to the quantitative GRI stakeholder engagement requirements, the contents of the sustainability reports have not been specifically informed by stakeholders. Companies also appear to be in the early stages of the CSR journey. Recommendations include advising mining companies to utilise existing stakeholder engagement platforms to advance stakeholder inclusion in sustainability reporting and for mining companies to engage in developing the business case for CSR, which could promote greater stakeholder involvement.","PeriodicalId":42425,"journal":{"name":"African Journal of Business Ethics","volume":"5 1","pages":"1 - 13"},"PeriodicalIF":0.1,"publicationDate":"2014-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70412150","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: 14

Internal governance imperatives for universities 大学内部治理的必要性

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African Journal of Business Ethics Pub Date : 2014-07-01 DOI: 10.15249/4-1-62

Adèle Thomas

引用次数: 5

Debt of local authorities in South Africa: Accounting realities leading to ethical, social and political predicaments 南非地方当局的债务:导致道德、社会和政治困境的会计现实

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African Journal of Business Ethics Pub Date : 2014-07-01 DOI: 10.15249/3-1-71

D. Lubbe, C. Rossouw

引用次数: 5

The Sub-Sahara African survey of Business Ethics as field of teaching, training and research 撒哈拉以南非洲商业道德调查作为教学、培训和研究领域