Index
Redefining Corporate Social Responsibility
ISBN: 978-1-78756-162-5, eISBN: 978-1-78756-161-8
ISSN: 2043-0523
Publication date: 3 September 2018
This content is currently only available as a PDF
Citation
(2018), "Index", Redefining Corporate Social Responsibility (Developments in Corporate Governance and Responsibility, Vol. 13), Emerald Publishing Limited, Leeds, pp. 235-244. https://doi.org/10.1108/S2043-052320180000013016
Publisher
:Emerald Publishing Limited
Copyright © 2018 Emerald Publishing Limited
INDEX
Achievement and self-direction values
, 23–24
Agency theory
, 52, 54
Agenda-setting theory
, 165, 166
American economy
, 29
American Electric Power (AEP)
, 61
American political culture
, 93
Apex Artisan Skill Bank (ASB)
, 133
Artisan Special Economic Zone (ASEZ)
, 133
‘Austrian School of Economics’
, 155
Bedfordshire Green Business Network
, 20
Bio-engineering
, 146
Black Lives Matter Group
, 74
Blacksmiths
, 123, 126
Bretton Woods conference
, 30
Business ethics values
, 178
Business greening
, 21–24
Capital Group
, 62
Carbon Disclosure Project
, 61
Cathartic outrage, corporate power
anti-globalization and anti-corporation movements
, 83
capitalist structures
, 80
communication
, 81
defensive responses
, 81
government policy
, 81
implication for
, 82
legitimacy
, 83
repression
, 82
sublimation
, 81
Cause-related markets
, 33, 147
Chartered Institute of Management Accountants (CIMA)
, 57
Civil society organisations
, 8
Climate change
, 3
revised ISO14001:2015
achievement and self-direction values
, 23–24
Bedfordshire Green Business Network
, 20
business systems
, 16
compliance-based approaches
, 18
conservation-based values
, 21
electronic systems
, 21
environmental engagement
, 16
financial payback
, 16
financial/reputational benefits
, 21
Health and Safety standard
, 19
High Level Structure (HLS)
, 16
ISO14001:2004
, 18
Narrative Analysis
, 20
national environmental requirements
, 18
paper-driven instrument
, 17
power and conservation values
, 21–23
production systems
, 17
qualitative approach
, 20
‘reliably identifying’ values
, 20
self-enhancing value
, 21
Shalom Schwartz framework
, 16, 19
small and medium enterprise (SME)
, 16
socioeconomic systems
, 17
system-based approach
, 17
UK-based Institute of Environmental Management and Assessment (IEMA)
, 19
value-sets
, 19
social responsibility
, 105
Communications theories
, 169
agenda-setting theory
, 165, 166
benefits
, 167
business-society relationships
, 166
dominant theories
, 165
hermeneutics theory
, 165, 166
impacts of
, 167
regulatory requirement
, 167
social judgement theory
, 165, 166
sustainability report
, 168
symbolic interactionism theory
, 165, 166
Community Assistance programme
, 31
Companies Act
, 90, 91
Companies and Allied Matters (CAMA) Act
, 154
Competition
, 4–5
Compliance-based approaches
, 18
Conditional Cash Transfer programme
, 134
Confirmatory factor analysis (CFA)
, 225
Conflict theory
, 162–164
Conformity
, 22, 23
Conservation-based values
, 21
Consultation Draft
, 48
Consumer-citizen responses
, 78
Consumer Protection Council (CPC) Act
, 149, 151
Content analysis
, 54
Copernican revolution
, 88
Corporate behaviour
, 1
Corporate decision-making process
, 180
Corporate financial crime
age
, 201
business degree
, 200–201
characteristics
, 196
conceptual framework
, 199
corporate governance
, 194
corporate misbehaviour
, 194
differential association theory
, 202
directors
characteristics
, 197–198
independent/outsiders
, 207–208
number of roles
, 206–207
personal attributes
, 196
echelon theory
, 194–195
education level
, 199–200
ethnicity
, 203–205
gender
, 201–202
human governance
, 198
ethical attitudes
, 209
independent variables
, 208
top management teams
, 210
Malaysian market
, 194
organisational reward-cost analyses
, 203
for personal benefit
, 195
Securities Commission of Malaysia (SC)
, 194
tenure length
, 205
top management team
characteristics
, 197–198
number of roles
, 205–206
types
, 195
white-collar crime
, 195–196
Corporate governance
, 194
Corporate governance structure (CGS)
, 156
Corporate reporting
Consultation Draft
, 48
Enhanced Business Reporting Consortium
, 45
environmental, social and governance (ESG) integration
, 47
European Commission
, 46
evolution for
, 44
Exposure Draft
, 47
financial-oriented report
, 48
financial reporting
, 45
frameworks/reports/checklists
, 48–51
governance and non-financial information
, 45
governance and remuneration
, 48
Integrated Reporting Committee (IRC)
, 46
Integrated Sustainability Reporting
, 45
International Integrated Reporting Council (IIRC)
, 47
limitations
, 48
management commentary
, 48
Pilot Programme
, 47
Prototype Framework
, 48
regulation initiatives
, 47
regulatory actions
, 45
social responsibility
, 45
socioenvironmental nature
, 46
South African Institute of Chartered Accountants (SAICA)
, 46
SustainAbility
, 46
timeline
, 47
Value Reporting Framework or Corporate Reporting Framework
, 45
World Intellectual Capital Initiative (WICI)
, 46
Corporate Social Responsibility Bill
, 152–153
Corporate–society relations
, 35
capitalisation
, 37
Corrupt Practices and Other Related Offences (IPCC) Act
, 153–154
Craft Institute
, 135
Creation of shared value (CSV)
, 128
Decision-making processes
, 2, 31
Defense mechanisms
, 72
Destruction and poverty
, 29
Developmental viewpoint, Nigeria reinvention
, 147
Differential association theory
, 202
Diffusion theory
, 52
Directors
characteristics
, 197–198
independent/outsiders
, 207–208
number of roles
, 206–207
Disclosure analysis
, 54
Discretionary business policy
, 146
Economic and Financial Crimes (EFCC) Act
, 153
Economic growth
, 93
Electronic systems
, 21
Enhanced Business Reporting Consortium
, 45
Environmental degradation
, 33
Environmental, social and governance (ESG) integration
, 47
Ethical discourses
, 34
European Commission
, 46
Exposure Draft
, 47
Free market economy
, 155
Free market mechanism
, 5, 32
Gaia hypothesis
accountability interpretation
, 5
economic organisation
, 5
free market mechanism
, 5
liberal theory
, 5
organisational theory
, 6
profit-seeking organisations
, 6
Global Compact
, 8
Global economy
, 5
Global warming
, 3–4
Goldsmiths
, 123, 134
Great Portland Estate
, 62
Greenhouse gases
, 4
Green theory
, 164–165
Health and Safety standard
, 19
Heinz Baby Food Label Saving Program
, 33
Hermeneutics theory
, 165, 166
High Level Structure (HLS)
, 16
Human governance
, 198
ethical attitudes
, 209
independent variables
, 208
top management teams
, 210
Human rights’ infringements
, 33
Indian Companies Act
activities
, 125
Blacksmiths
, 126
core operations
, 126
development sector-wise expenditure
, 126, 127
Industrial Training Institutes (ITIs)
, 126
mandatory provisions
, 125
win-win strategy
, 126
Indonesian Ministry of Health regulation
, 188
Indonesian Securities Supervisory Agency’s (BAPEPAM) regulation
, 179
Indonesian women’s employment, internal CSR
business ethics values
, 178
corporate decision-making process
, 180
cultural stigma
, 186
discrimination forms
, 185
employee loyalty
, 180
financial performance
, 178
flexible working hours
, 186, 188
human resource management
, 178
human rights
, 180
hypotheses development
, 181–182
Indonesian Ministry of Health regulation
, 188
Indonesian Securities Supervisory Agency’s (BAPEPAM) regulation
, 179
Indonesia Stock Exchange
, 179
Kruskal-Wallis test
, 183
results
, 186
labor practice
, 180
Likert Scale
, 182
low-level managers
, 182, 189
managers’ perception
, 180–181
Mann-Whitney U test
, 186
middle-level management
, 189
multilevel managers
, 182, 184, 187
nonparametric techniques
, 183
shareholders
, 178
target groups and response rate
, 183
top-level management
, 185, 189
training and development
, 188
work experience
, 182
Indonesia Stock Exchange
, 179
Industrial Revolution
, 89
Industrial Training Institutes (ITIs)
, 126
Industry associations
, 135
Institute of Environmental Management and Assessment (IEMA)
, 19
Institutional theory
, 52
Institution of Chairs in Artisan Studies
, 134
Instrumental theory
, 63, 159–160
Integrated reporting (IR)
case study
, 60
adoption of
, 61
American Electric Power (AEP)
, 61
Capital Group
, 62
Carbon Disclosure Project
, 61
Great Portland Estate
, 62
Metso Corporation
, 62
Natura
, 62
Philips company
, 62
RB Platinum
, 61–62
United Technology Corporation (UTC)
, 61
climate change
, 44
corporate reporting
Consultation Draft
, 48
Enhanced Business Reporting Consortium
, 45
environmental, social and governance (ESG) integration
, 47
European Commission
, 46
evolution for
, 44
Exposure Draft
, 47
financial-oriented report
, 45, 48
frameworks/reports/checklists
, 48–51
governance and non-financial information
, 45
governance and remuneration
, 48
Integrated Reporting Committee (IRC)
, 46
Integrated Sustainability Reporting
, 45
International Integrated Reporting Council (IIRC)
, 47
limitations
, 48
management commentary
, 48
Pilot Programme
, 47
Prototype Framework
, 48
regulation initiatives
, 47
regulatory actions
, 45
social responsibility
, 45
socioenvironmental nature
, 46
South African Institute of Chartered Accountants (SAICA)
, 46
SustainAbility
, 46
timeline
, 47
Value Reporting Framework/Corporate Reporting Framework
, 45
World Intellectual Capital Initiative (WICI)
, 46
definition and characterisation
, 55–57
discourse implementation
, 65
external factors
, 44
implementation and benefits
, 57–58
implication of
, 44
instrumental theories
, 63
limitations
, 65
Pilot Programme
, 60
projects and implications
, 64
research framework
, 52–53
review approach/positivist research
, 63
sample distribution
, 60
sample of
, 58–59
stakeholders
, 44, 63
Integrated Reporting Committee (IRC)
, 46
Integrated Sustainability Reporting
, 45
Integrative social contracts theory
, 52
International Integrated Reporting Council (IIRC)
, 47
International markets
, 32
Interview technique
, 54
Joint Stock Companies Act
, 89, 90
Kruskal-Wallis test
, 183
results
, 186
Law-enforcement
, 3
Legitimacy theory
, 52, 53, 54, 158–159
Liberal theory
, 5
Life and death
Classical Liberalism
, 89
Companies Act
, 90, 91
Copernican revolution
, 88
decision-making investment
, 91
developments
, 95
elements
, 96
Enlightenment change
, 88
environmental resources
, 96
financial dimension
, 97
financial statements
, 91
immortality
, 90
Industrial Revolution
, 89
Joint Stock Companies Act
, 89, 90
large-scale enterprises
, 89
liability limitation
, 92–94
Railways Act
, 89
shareholder judgement
, 92
social responsibility
, 88
stakeholder vs. shareholder dichotomisation
, 96
supplies and production techniques
, 97
Likert Scale
, 182
Malaysian market
, 194
Mann-Whitney U test
, 186
Market-demand paradigm
, 35
Metso Corporation
, 62
Mineral resources
, 4
Multifaceted phenomenon
, 30
Multilevel managers
, 182, 184, 187
Multinational oil corporations (MNOCs)
, 144
Narrative Analysis
, 20
National Assembly
, 145
National Culture Fund (NCF)
, 133–134
National Environmental Standards and Regulations Enforcement (NESREA) Act
, 151–152
National Institution for Transforming India (NITI)
, 135
National Skills Mission
, 134
Natura
, 62
Neocommunitarianism
, 35–36, 38
Neo-institutional theory
, 52, 54
Neoliberalism
, 28
contradictions and tensions
, 34
economic policies
, 32
‘enlightened self-interest’
, 32
‘New globalised capitalism’
, 31
New Jersey Supreme Court
, 31
Nigerian Employers Consultative Association (NECA)
, 145
Nigeria reinvention
bio-engineering
, 146
business-society relationships
, 146
cause-related marketing perspective
, 147
communications theories
, 169
agenda-setting theory
, 165, 166
benefits
, 167
business-society relationships
, 166
dominant theories
, 165
hermeneutics theory
, 165, 166
impacts of
, 167
regulatory requirement
, 167
social judgement theory
, 165, 166
sustainability report
, 168
symbolic interactionism theory
, 165, 166
companies
, 148, 150–151
conflict theory
, 162–164
developmental viewpoint
, 147
discretionary business policy
, 146
ethical behaviour
, 146
green theory
, 164–165
implications
, 168, 170
instrumental theory
, 159–160
legal responsibilities
, 145
legislations
Companies and Allied Matters (CAMA) Act
, 154
Consumer Protection Council (CPC) Act
, 149, 151
Corporate Social Responsibility Bill
, 152–153
Corrupt Practices and Other Related Offences Act
, 153–154
Economic and Financial Crimes (EFCC) Act
, 153
National Environmental Standards and Regulations Enforcement (NESREA) Act
, 151–152
Securities and Exchange Commission (SEC)
, 154–155
Standards Organisation of Nigeria (SON) Act
, 152
legitimacy theory
, 158–159
multinational oil corporations (MNOCs)
, 144
National Assembly
, 145
Nigerian Employers Consultative Association (NECA)
, 145
Organised Private Sector Group (OPSG)
, 145
political CSR
, 148
regulatory requirement
, 144
shareholder-agency theory
, 155–157
social contract theory
, 147, 160–162
social philanthropy
, 146
socio-economic situations
, 148
stakeholder’s perspective
, 147
stakeholder theory
, 157–158
strategic marketing perspective
, 147
sustainable development
, 145
World Business Council for Sustainable Development (WBCSD)
, 146, 148, 149
Non-Governmental Organisation (NGO)
, 28
Organisational legitimacy
, 54
Organisational reward-cost analyses
, 203
Organisational theory
, 6
Organised Private Sector Group (OPSG)
, 145, 153
Organizational retaliation
communication channels
, 219
data analyses
, 225–226
employees’ decision
, 218
fit statistics
, 227
measures
, 224–225
model
, 224
self-reported measures
, 230
structural equation modeling
, 227, 228
study variables results
, 226, 227
Thrace Development Agency reports
, 223
Turkish university students
, 219
upward communication
, 219, 229
and employee responses
, 222–223
Vinten’s study
, 230
whistleblowing process
, 218
definition
, 220
descriptive statistics results
, 226
and employee responses
, 221–222
internal
, 218, 220
Pepsi protest ad
, 74–76
Philanthropic approach
, 29
Philips company
, 62
Pilot Programme
, 47, 60
Political corporate social responsibility
cathartic outrage, corporate power
anti-globalization and anti-corporation movements
, 83
capitalist structures
, 80
communication
, 81
defensive responses
, 81
government policy
, 81
implication for
, 82
legitimacy
, 83
repression
, 82
sublimation
, 81
consumer-citizen responses
, 78
corporate political actors
, 77
defense mechanisms
, 72
global corporations
, 72, 77
global political economy
, 72
national and international regulation
, 72
neoliberal global economy
, 76
normative theoretical claims
, 77
Pepsi protest ad
, 74–76
psychoanalysis
catharsis
, 78
corporate citizenship
, 79
defense mechanisms
, 78
globalized meat market
, 80
marketing theory
, 78
repression
, 79
repressive desublimation
, 80
sublimation
, 79
quasi-governmental responsibilities
, 76
social media
, 78
Starbucks’s intervention
, 72
benefits
, 73
“brand sentiment”
, 74
refugees
, 73
social media
, 74
US public policy
, 73
‘Politics of possibilities’
, 38
corporate–society relations
, 35
capitalisation
, 37
economic practices
, 34
market-demand paradigm
, 35
neocommunitarianism
, 35–36, 38
welfare liberal/neoliberal economic traditions
, 35
Population
, 6–8
Power and conservation values
, 21–23
PricewaterhouseCoopers (PwC)
, 45
‘Profit-motivating-giving’ rationale
, 33
Profit-seeking organisations
, 6
Prototype Framework
, 48
Public Sector Undertakings (PSUs)
, 128
Railways Act
, 89
RB Platinum
, 61–62
Resource depletion
, 4
Responsibility to socialise corporations (RSC)
, 128
Schwartz’s value system (SVS)
‘Circumplex’ model
, 19
self-enhancing value
, 19
value types
, 20
Securities and Exchange Commission (SEC)
, 154–155
Securities Commission of Malaysia (SC)
, 194
Self-enhancing value
, 21
Shareholder-agency theory
‘Austrian School of Economics’
, 155
corporate governance structure (CGS)
, 156
free market economy
, 155
self-serving activities
, 157
transactional agreement
, 156
transactional/contractual relationships
, 156
Small and medium enterprise (SME)
, 16, 23
Social behaviour
, 1
Social contract theory
, 55, 147, 160–162
Social enterprise, characteristics
, 2
Social Enterprises
, 134
Social-environmental benefits
, 55
Social judgement theory
, 165, 166
Social legitimacy theory
, 55
Social policies
, 32
Social responsibility, archaeology
case study, Zanjan mummy
Computer Tomography (CT) scan machine
, 107
container re-harnessing
, 110
container with locking lids
, 110, 111
harness distortions
, 107, 108
harnesses installation
, 109, 110
mummy, substrate layer
, 107
soft foam, mummy protection
, 109
stakeholders work
, 108, 109
still wires fixing
, 111
climate change
, 105
definition
, 104
legitimacy
, 104
national mirror technical committee
, 104
stakeholder expectations
body language
, 113
cognition and general knowledge
, 114
history and abilities, ancestors
, 114
international standard formulation
, 112
jargons/scientific and academic concepts
, 116
knowledge beliefs
, 115–116
listening and believing, experts ideas
, 114–115
local language and metaphors and signs
, 112–113
regional culture and customs and traditions
, 112
rehabilitation courses
, 112
stress control and management
, 113–114
water challenge
, 105–106
Socioeconomic systems
, 17
South African Institute of Chartered Accountants (SAICA)
, 46
Stakeholders
, 2, 31
artisans
annual disclosure
, 127
Blacksmiths
, 123
business and society
, 128–130
carpenters
, 123–124
category-wise findings
, 123
craft production
, 121
credit/reputation
, 121
cultural significance
, 122
demand and competition
, 122
discretionary category
, 131
entrepreneurialism development
, 122
experience
, 131–133
exploitation and marginalisation
, 121
globalisation and mechanisation
, 120
Goldsmiths
, 123
Indian Companies Act
, 120, 125–127
integrated rehabilitation and development
, 135, 136
legitimacy
, 130
machine-made imports
, 123
policy decision agencies
, 133–135
potters
, 124
power and urgency
, 130
Public Sector Undertakings (PSUs)
, 128
rehabilitation of
, 124
sculptors
, 124
skill-based employment
, 120
skills and heritage
, 121
small business development
, 122
source on
, 130–131
stakeholder salience theory
, 130
Vishwakarma community
, 120
democracy
, 128–129
expectations
body language
, 113
cognition and general knowledge
, 114
history and abilities, ancestors
, 114
international standard formulation
, 112
jargons/scientific and academic concepts
, 116
knowledge beliefs
, 115–116
listening and believing, experts ideas
, 114–115
local language and metaphors and signs
, 112–113
regional culture and customs and traditions
, 112
rehabilitation courses
, 112
stress control and management
, 113–114
integrated reporting (IR)
, 44, 63
Stakeholder salience theory
, 130
Stakeholder theory
, 52, 128, 157–158
Standards Organisation of Nigeria (SON) Act
, 152
Starbucks’s intervention
, 72
benefits
, 73
“brand sentiment”
, 74
refugees
, 73
social media
, 74
US public policy
, 73
Structural equation modeling
, 227, 228
Sustainable development
, 4
Symbolic interactionism theory
, 165, 166
System-based approach
, 17
Thrace Development Agency reports
, 223
Top management team
characteristics
, 197–198
number of roles
, 205–206
United Technology Corporation (UTC)
, 61
Upward communication
, 219, 229
and employee responses
, 222–223
Utilitarianism
, 8–9
Value Reporting Framework/Corporate Reporting Framework
, 45
Vinten’s study
, 230
Vishwakarma community
, 120
Water challenge, social responsibility
, 105–106
Welfare liberalism
, 28, 29
contradictions and tensions
, 34
justice concept
, 30
liberal lineage
, 32
survey
, 30
Whistleblowing process
, 218
definition
, 220
descriptive statistics results
, 226
and employee responses
, 221–222
internal
, 218, 220
White-collar crime
, 195–196
Win-win strategy
, 126
World Business Council for Sustainable Development (WBCSD)
, 146, 148, 149
World Economic Forum
, 8
World Intellectual Capital Initiative (WICI)
, 46
- Prelims
- The Need to Reconsider CSR
- Part I Comprehensive Analysis
- Can a Values Reframing of ISO14001:2015 Finally Give Business an Effective Tool to Tackle Climate Change?
- Rethinking Corporate Social Responsibility in Capitalist Neoliberal Times
- Adoption of Integrated Reporting – An Attempt to Reduce the Gaps between CSR Discourse and Its Implementation
- “Pouring Politics down Our Throats”: Political CSR Communication and Consumer Catharsis
- The Life and Death of Corporate Social Responsibility
- Part II Pragmatic Approaches
- Archaeology and the Symbols of Socially Responsible Communication
- Traditional Artisans as Stakeholders in CSR: A Rehabilitation Perspective in the Indian Context
- Reinventing CSR in Nigeria: Understanding Its Meaning and Theories for Effective Application in the Industry
- How Managers Perceive Internal Corporate Social Responsibility: An Empirical Study of Indonesian Women’s Employment
- The Influence of Corporate Governance and Human Governance towards Corporate Financial Crime: A Conceptual Paper
- To Blow the Whistle or Not: The Roles of Perceived Organizational Retaliation and Upward Communication Satisfaction in Employee Responses to Observed Wrongdoing
- Index