Index
The Critical State of Corporate Social Responsibility in Europe
ISBN: 978-1-78756-150-2, eISBN: 978-1-78756-149-6
ISSN: 2043-9059
Publication date: 19 July 2018
This content is currently only available as a PDF
Citation
(2018), "Index", The Critical State of Corporate Social Responsibility in Europe (Critical Studies on Corporate Responsibility, Governance and Sustainability, Vol. 12), Emerald Publishing Limited, Leeds, pp. 343-358. https://doi.org/10.1108/S2043-905920180000012017
Publisher
:Emerald Publishing Limited
Copyright © 2018 Emerald Publishing Limited
INDEX
Account Ability (AA)
, 235
Accountability
, 12, 25, 145, 251, 306, 313, 321
culture
, 314
external
, 309
issue
, 302
practices
, 301
Accounting advisers
, 309
Accreditation Council for Business Schools and Programmes (ACBSP)
, 231
Act XCII, Hungarian laws
, 64
Active approach
, 89, 92, 98
governments with
, 92–96
Active governments
, 7, 84, 88, 96, 98
depiction of change in ranks for
, 94
Active participation stage
, 24
‘Agenda for Action’
, 27
Agenda-setting
, 24
‘Agora’ model
, 126, 134
Analytical dualism
, 333
Anglo-Saxon ‘Business in community’ model
, 126
Antecedently existing structures
, 333
Aristotelian approach
, 333
Arm’s-length principle
, 246
Articulation
, 324, 338
of FR
, 11
between FR and CSR
, 254–256
of society
, 324
of tax dealings
, 244
Association for Advancement of Collegiate Schools of Business (AACSB)
, 231, 232
Association of MBAs (AMBA)
, 231, 232
Attitudes
, 147, 168
collective intentional
, 331
consumers
, 164
group intentional
, 328
hostile
, 145
noblesse oblige
, 255
towards sustainability
, 186–188
Avoidance
, 250
Bank foundations
, 307, 310
Base Erosion and Profit Sharing (BEPS)
, 247
Benessere Equo Sostenibile (BES)
, 303
Better life index
, 303
Biodiversity
, 90
Bottom-up approach
, 23
to creating national CSR policy
, 129–132
‘Bottom-up’ CSR policy
, 123
Brochures
, 106, 107
Business
behaviour
, 102
case for CSR
, 143
case logic for sustainability as instrument of CSR
, 182
CSR concept in business and management programmes
, 236–237
culture
, 26
enterprises
, 331
findings and discussion
, 186
general attitudes towards sustainability
, 186–188
and methodological approach
, 183–185
practitioners
, 226
SRIs
, 194–197
students attitudes
, 230
sustainable consumption
, 189–194
systems approach
, 104
Business ethics
, 324
MBA student knowledge and attitudes on
, 217–218
student expectations for
, 218–219
students motivating to enrol on MBA by
, 216–217
Business schools
, 214
and CSR
, 213–214
CSR and responsible management education–Polish students’ perspective
, 233–237
CSR concept evolution and importance
, 225–228
responsible management education
, 228–233
role
, 224
Campaigns
, 106, 123
Capitalism
, 85, 127
crisis
, 210
European
, 65
German model of organizing
, 105
models
, 85
Central and East European Management Development Association (CEEMAN)
, 231
Central and Eastern Europe (CEE)
, 163–164, 224
Central conflation
, 333
Chicago paradigm
, 209
Civic/political culture
, 86
Civil society
, 19, 28, 34, 108, 122, 127, 247
involvement
, 36
organisations
, 22, 30, 33
relationship
, 29
relevance
, 12
Slovenian
, 133
Classical-liberal view
, 123
Climate change
, 141, 225
Coca-Cola Company
, 140
Codes of government
, 52
Coding table of CGC
, 53
Coercive isomorphisms
, 40
Collective acceptance
, 331
Collective intentionality
, 326–331
Collective intentions
, 331
Collective responsibility
, 326–331
Communication
, 327
complexity
, 327
CSR
, 28, 74, 147
Community
, 324, 334
groups
, 154
investment
, 324
local
, 22, 235
maritime port
, 272
organisations
, 19
port
, 274
‘Comply or explain’ approach
, 43
Composite, codes issued by
, 48, 51
Comprehensive inventory
, 25
Conferences or labels, informational or endorsing instruments
, 106
Constructionist/interpretivist paradigm selection
, 215
Consultation
, 28
procedures
, 29
process
, 28
stage
, 24
Consumer(s)
, 124
behavior
, 164
role
, 165–168
Contemporary management education
, 228–229
Contextual environment
, 147–148
Convention on the Rights of Persons with Disabilities (CRPD)
, 62–63
‘Cooperation and cohesiveness’ process
, 324, 325, 330
Coordinated market economies (CMEs)
, 86, 104
Germany as
, 104–105
Corporate Ability strategy (CAb strategy)
, 143
Corporate behavior
, 86, 103
Corporate financial performance (CFP)
, 184
Corporate governance
, 21–23, 324
Corporate governance code (CGC)
, 40–44
codes issued by governments
, 46–48
codes issued by industrial associations
, 49
coding table
, 53
contents
, 49–52
and CSR
, 41–44
CSR approaches in
, 44
in EU
, 45
methodology
, 44–46
results
, 46
sample
, 44
Corporate impact assessment and management (CIAM)
, 321
Corporate philanthropy
, 254
Corporate policies
, 42
Corporate social performance (CSP)
, 184
Corporate social responsibility (CSR)
, 3, 18, 19, 26, 40, 48, 59, 66, 67, 85, 98, 102, 110, 122, 140, 142–146, 162–163, 182–183, 224, 244, 262, 280, 300, 312, 320, 322–323
approaches in CGC
, 44–52
articulation between FR and
, 254–256
business schools and
, 213–214
in CGC
, 41
communication
, 34
company experiments in transport industry
, 272
compilation of companies CSR information on websites
, 150
concept evolution and importance
, 225–228
concept for Western countries
, 171–172
corporate governance and
, 41–44
critical state
, 4–5
deficit
, 209
developing CSR on national level
, 126
development
, 65–68
development in transitional economies
, 172–174
development of CSR in Germany and Croatia
, 165–166
different perspectives on vexed and long-standing debate
, 324–326
dimensions
, 322
economic, political, and social CSR context
, 127–129
in economy
, 9–10
employment registration of PWDs and
, 70–71
EMS Forum
, 29–32
in EU
, 3–4
evolving process of CSR implementation
, 263–264
failed attempt at bottom-up approach to creating national CSR policy
, 129–132
financial or economic instruments
, 111–113
FR and
, 251–254
frugal eco-innovation
, 11–12
German CSR policy
, 7–8
hybrid instruments
, 108–111
implementation and institutional factors
, 263
informational or endorsing instruments
, 106–107
initiatives in Germany
, 105
institutional arrangement and CSR infusion
, 275–276
integration attempts in French transport SME
, 271
interplay between institutional setting and SME environmental CSR
, 267–269
linguistic framework for analysing CSR communication
, 146–148
Managers’ Survey
, 228
MBA student knowledge and attitudes on
, 217–218
moral meaning for
, 326–331
motivation behind CSR initiatives
, 114–115
networks and CSR
, 273–275
ontology of social collectives
, 332–336
overarching approach
, 12–13
partnering instruments
, 108
policies
, 5–6, 19, 28
policy strategy and public consultation
, 32–35
political rationale for
, 123–124
programmes
, 212–213
and PWDs in scientific literature
, 71–72
report
, 6
and responsible management education–Polish students’ perspective
, 233–237
review
, 10–11
SME CSR environmental engagement and challenges
, 264–267
soft legal (rarely mandating) instruments
, 113–114
stakeholder
, 8–9, 166–168
strategic approach
, 20
strategic environmental integration of transport SME
, 272–273
student expectations for content
, 218–219
students motivating to enrol on MBA by concerns
, 216–217
in UK/European Context
, 218
See also Transnational CSR
Corporate taxation
, 244
complexity and ambiguity
, 11
fairness in
, 251, 255
Corporate taxes
environment changing for
, 245–246
social awareness about corporate tax issues
, 247
Corporation
, 323
legal imaginary
, 323–324
voluntary participation
, 66
Corporation
, 323, 334
Corporatism
, 86, 105, 116
Corruption
, 145, 211, 324, 326
Cost saving
, 292
Council for Sustainable Development
, 109
Council of Europe Disability Action Plan (2006–2015)
, 63
Country development indicators
, 90
Courage
, 77, 229
CR Kompass
, 107
Croatia
, 163–164
consumers role in
, 166–168
CSR development in
, 165–166
CSR 2.0
, 21
CSR communication
, 146–147
Data collection tools
, 216
MBA student knowledge and attitudes
, 217–218
sample and
, 215
student expectations for business ethics and CSR content
, 218–219
student viewing MBA
, 218
students motivating to enrol on MBA
, 216–217
Decision-making
process
, 22, 23–24, 195
structure
, 22
Delimitation of frugal eco-innovation
, 284
easy-to-use, frugal eco-innovations
, 286
eco-efficiency
, 289
example of frugal innovation
, 284
frugal eco-innovations encouraging re-use, recycling and revalorisation of by-products
, 286
frugal eco-innovations in developed countries
, 290
frugal eco-innovations often incorporating latest technology
, 288
frugal innovations
, 285
implementing frugal eco-innovations
, 285
key characteristic of frugal eco-innovation
, 287
low-cost approach of frugal eco-innovation
, 287–288
low-cost-orientated, frugal eco-innovations
, 287
Denial stage
, 264
Developed countries, frugal eco-innovations in
, 290
Dichotomic approach
, 332–336
Directives
, 113, 124
Disability
, 60, 71
Discursive practice
, 146–147
Documentary analysis
, 309
Doctrine of transcendentals
, 336
Dodd–Frank Act
, 247
Domini’s Global Investment Standards
, 251
Dow Jones Sustainability Index (DJS1)
, 141
Downward conflation
, 333
‘Duty-aligned/ethical’ perspective
, 114
Dynamic transcendental
, 336
Dynontorganism
, 334
Eastern Europe
, 7, 163, 172
Ecclesiastical bodies
, 306
Eco-efficiency
, 281–284, 289
differences and similarities with frugal eco-innovation and
, 290
Learning Module
, 282
Eco-innovation
, 280, 281–284
observatory
, 281–282
step-by-step framework for
, 295
Economic/economy
, 133, 182–183
CSR context
, 127–129
‘economic/strategic’ perspective
, 114
instrumental perspective
, 123
and overall development
, 171
rationality
, 211
Education(al)
, 90, 173
assistance
, 305
for sustainability
, 186
for sustainable development
, 165
system
, 122
Educationality
, 336
Educativity
, 336
EFMD Programme Accreditation System (EPAS)
, 231
Employment
of PWDs
, 76
registration of PWDs and CSR
, 70–71
Endogenous factors
, 133
Endorsing
, 88, 89
CSR-endorsing policies
, 126
instruments
, 106–107
Enterprise 2020
, 67
Environment(al)
, 182–183
changing for corporate taxes
, 245–246
dimension
, 26
investments
, 268
management
, 324
and social impact of product
, 193
Environmental, Social and Governance (ESG)
, 195, 196, 226
Environmental Management Accounting Network (EMAN)
, 213
Equalization of opportunities
, 62
Ethical/ethics
, 209
Consumer Research
, 167
CSR theories
, 255–256
dimension in UK/European Context
, 218
Ethics, responsibility and sustainability (ERS)
, 230
EU CSR policy decision making
, 6
EU Multi-Stakeholder Forums (EMS)
, 6
Forum
, 28, 29, 30
stakeholder types in EMS Forum
, 31–32
Europe, institutional context of transport industry in
, 269–271
Europe 2020 Strategy
, 19, 26
Europe 2020 Strategy CSR
, 67
European Academy of Business in Society
, 231
European Action Plan (EC 2003–2010)
, 63
European Alliance for Corporate Responsibility
, 26
European approach
, 3, 4
European Commission (EC)
, 19, 122, 226, 282
European Commission-funded CSR project
, 321
European Disability Strategy (2010–2020)
, 63
European Corporate Governance Codes
, 6, 41, 44
European Corporate Governance Institute
, 44
European Disability Forum (EDF)
, 62
European Emission Standards
, 270
European Federation of Financial Analysts’ Societies (EFFAS)
, 235
European firms, frugal eco-innovation benefit
, 291–293
European SMEs
, 271
European Social Fund (ESF)
, 107
European Transport policy
, 269
European Union (EU)
, 6, 44, 84, 122, 141–142
CSR and multi-stakeholder participation
, 20–24
CSR EMS Forum
, 29–32
CSR policy strategy and public consultation
, 32–35
educative
, 25
EU CSR policy co-design
, 19–20
EU CSR policy development
, 25–28
EU levels of participation on CSR policy co-design
, 28–35
levels of participation on CSR policy co-design
, 28
member states
, 84, 102
policy formulation
, 29
strategy
, 227
voluntary liturgical approach
, 18–19
Explicit CSR
, 4, 6, 42, 43, 86–87
Explicit framing of CSR
, 65–66
Extractive Industry Transparency Initiative (EITI)
, 247–248
Facilitating
, 88, 89, 96
Fashion industry
, 167, 169
Federal Environment Agency
, 112
Financial crash
, 212
Financial or economic instruments
, 102, 106, 111–113
Financial system of Germany
, 196
Firm
, 9, 12, 114, 219, 252, 263, 268, 291, 292, 294, 321, 323, 334
firm-totality
, 334
measuring firm commitment
, 264
mission
, 253
nature
, 248, 250
profit-making objective
, 255
Fiscal Responsibility (FR)
, 11, 244
articulation with CSR and
, 254–256
changing environment for corporate taxes
, 245–246
and CSR
, 251–254
tax dealings
, 247–251
Foreign Account Tax Compliance Act (FATCA)
, 247
Foreign Direct Investment (FDI)
, 141
Formal causation
, 335
Forum Nachhaltige Geldanlagen (FNG)
, 196–197
Fostering CSR, multi-stakeholder networks role in
, 124–126
French SME in transport sector, CSR of
CSR implementation and institutional factors
, 263–269
CSR integration attempts in French transport SME
, 271–276
institutional context of transport industry in Europe
, 269–271
Frugal eco-innovation
, 11–12, 281
benefiting European firms
, 291–293
delimitation of frugal eco-innovation
, 284–290
differences and similarities between eco-efficiency and
, 290
eco-innovation and eco-efficiency
, 281–284
implications
, 293–296
Frugal innovation
, 280
GBS Guidelines
, 309, 311
Gender diversity
, 48
General attitudes towards sustainability
, 186–188
German CSR policy
, 7–8
German model
, 105
German Sustainability Code
, 109–110
German Global Compact Network (DGCN)
, 107
Germany
consumers role
, 166–168
CSR development
, 165–166
CSR in
, 102
CSR initiatives in Germany
, 105–114
institutional context
, 104–105
motivation behind CSR initiatives
, 114–115
understanding CSR
, 102–104
Ghana, market domination
, 141–142
Globacom (Glo)
, 148
Global Compact
, 75
Global Reporting Initiative (GRI)
, 70, 75, 107, 235, 247, 309
Global Sullivan Principles
, 143
Global Sustainable Competitiveness Index
, 7, 90
Global Sustainable Competitiveness rankings
, 90–91
Global warming
, 141
Globalist hypothesis of CSR
, 86
Globescan
, 191–194
‘Good governance’
, 28, 227
Governments
, 122, 123
with active approach
, 92–96
governmentally enforced social responsibility of business
, 105
with neutral approach
, 96–97
role
, 88
Green Appetites
, 193, 196
Green Paper on Corporate Social Responsibility
, 105
Gross National Income (GNI)
, 187
Grundfos
, 74
aims and motivation of hiring PWDs
, 75
CSR strategies and main CSR activities of company
, 74
history and present state of employment of PWDs
, 74–75
Grundfos Manufacturing Hungary Ltd (GMH Ltd)
, 74, 77
Guidelines, informational or endorsing instruments
, 106
Health care
, 305
Health or educational institutions
, 306
Hegemonic framing theory of ‘economism’
, 212
Hennes & Mauritz company (H&M company)
, 167
Host countries
, 140, 141, 143
HRM process
, 75, 77
Human and animal rights
, 324
Human development index
, 303
Human resources
, 306
Human Rights Due Diligence Info Portal
, 107
Human rights model of disability. See Rights-based model of disability
Hungarian CSR policy development
, 68–69
Hungarian registration on employment of PWDs
, 63–65
Hybrid instruments
, 102, 106, 108
IMPACT project consortium
, 321
Implementation
, 327
dynamics
, 321
Implicit CSR model
, 4, 6, 42, 43, 86–87
active approach
, 98
depiction of change in ranks for active governments
, 94
depiction of change in ranks for neutral governments
, 93
Global Sustainable Competitiveness rankings
, 90
governments with active approach
, 92–96
governments with neutral approach
, 96–97
limitations and further research
, 98–99
literature review
, 85–88
methodology
, 88–90
neutral governmental approach
, 97
results
, 90
sustainability
, 84–85
Inclusive growth
, 26
Inclusive workplace
, 75
Individual intentions
, 328
Individual ownership claim
, 331
Industrial associations, codes issued by
, 48, 49
Inequality
, 301
Informality
, 265
Information stage
, 23
Informational instruments
, 102, 106–107
Inheritance tax
, 253
Innovation
, 77
Input legitimacy
, 132
Inquiry nature
, 214–215
Institute for Corporate Responsibility documents (IRDO)
, 8
Institute for Corporate Social Responsibility (IRDO)
, 127
Institute for Ecological Economy Research (IÖW)
, 112–113
Institutional arrangement and CSR infusion
, 275–276
Institutional complementarity
, 85–86
Institutional context
, 104–105
of transport industry in Europe
, 269–271
Institutional environment
, 268
Institutional processes
, 324
Institutional setting, interplay with SME environmental CSR and
, 267–269
Institutional theory
, 42, 85–86, 87
perspectives
, 143–144
Institutionalisation of CSR
, 25
Institutionalist hypothesis of CSR
, 86
Instrumental motives
, 86
Instrumental theories
, 255
Instrumentalisation of CSR
, 25
Integrative theories
, 255
Internal governance of corporations
, 42
International Classification of Impairments, Disabilities and Handicaps (ICIDH)
, 61
International CSR reporting standards
, 75
International Integrated Reporting Council (IIRC)
, 235
International Labour Organization (ILO)
, 25, 143
ILO Vocational Rehabilitation and Social Reintegration of Disabled or Handicapped Persons
, 61
International organisation
, 34, 66
International Standard Organisation (ISO)
, 27, 67, 70, 75, 322
ISO 26000 Guideline
, 109–110
ISO26000 standard
, 322
International Year of Disabled Persons (1981)
, 62
I-ontologies
, 332–333
Irreducibility Claim
, 331
Isomorphism phenomenon
, 313
Italian Ministerial Guidelines
, 309
Italian NPOs
composition of
, 305–307
CSR
, 300
in Italian not-for-profit organisations
, 301
literature review
, 301–302
ongoing path of reform of Italian NPO sector
, 302–305
practices of SRs in
, 307
Italian Revenue Agency database
, 307
Italian State’s financial planning
, 315n2
Italy, issue of measuring social impacts of NPOs
, 302–303
Joint attention
, 331
Kyoto Protocol
, 19, 291
Languages
, 98
Laws
, 124
Law 106/2016
, 303–304
Law 163/2016
, 303
Law 196/2009
, 303
Leadership
, 152, 163, 327, 338
Legal compliance
, 26, 324
‘Legal fiction’ approach
, 249, 251
Legal instruments
, 113, 124
Liberal market economies (LMEs)
, 85, 104
Lifestyle of health and sustainability (LOHAS)
, 190
Linguistic framework for analysing CSR communication
, 146–148
Linguistic-based approach
, 146–147
Lisbon Strategy
, 28
Long-standing debate, different perspectives on
, 324–326
Low-cost approach of frugal eco-innovation
, 287–288
Low-cost-orientated, frugal eco-innovations
, 287
Mac400
, handheld electrocardiogram, 284
Macquarie Graduate School of Management (MGSM)
, 224
Macro level system
, 21
Macro-shifts, CSR
, 20–21
Mainstream business and management theories
, 214
‘Management science’ application
, 212
Management system
, 23
Managerial implications
, 174
Managerial stage
, 264
Mandating/mandatory
, 88, 89, 95
accountability requirements
, 312–313
environmental
, 102
reporting
, 306
Market market-based economy
, 163–164
Market relations
, 324
Materialist ontology
, 214, 219
MBA graduates
, 208–209
MBA programmes
, 212–213
MBA student and CSR: case study from European business school
, 209
business schools and CSR
, 213–214
CABS rated journals
, 210
context of criticisms of materialist philosophical assumptions
, 210–212
CSR and MBA programmes
, 212–213
data collection tools
, 216–219
financial crisis
, 214
methodology
, 214–215
recommendations
, 219–220
sample and data collection tools
, 215
Medical model of disability
, 60
Member States (MS)
, 33
Metaphysical-sociological implications
, 324
Methodological
holism
, 332
individualism
, 332
Mimetic processes
, 40
Ministry for Economic Cooperation and Development
, 107, 108
Ministry of Human Capacities
, 64
Ministry of Labor and Social Policies
, 304, 315n3
Missionarity
, 337
Mitigation
, 250
Mobile Telecommunications Network (MTN)
, 148
company
, 152
Mobility
, 327
Morality
, 228–229, 336
Morphogenetic
approach
, 335
dynamics
, 335
sequence
, 333
Morphostatic dynamics
, 335
Multi-level governance
, 21–23
Multi-stakeholder
conceptualisation
, 19
dialogues
, 124, 125
involvement
, 123
networks
, 125–126, 131
networks role in fostering CSR
, 124–126
partnership
, 123
Multi-stakeholder participation, CSR and
, 20
conceptual framework
, 23–24
corporate governance and multi-level governance
, 21–23
macro-shifts
, 20–21
Multinational Corporations (MNCs). See Transnational corporations
Multinational enterprises (MNEs)
, 28, 72
Mutual aid societies
, 306
National action plan
for business and human rights
, 111
on CSR
, 110–111
on economic and human rights
, 115
National Association of Italian Bank Foundations (ACRI)
, 307
National Communications Authority
, 148
National CSR
, 87
National CSR Forum
, 110–111
National Disability Programme (2015–2025)
, 65
National Geographic
, 191–194
National level, developing CSR on
, 126–132
National Programme for Disabled People
, 64
National Slovenian Press Agency
, 134n1
National sustainable development strategies (NSDS)
, 109
Natural resources
, 226, 293, 307
Negotiated agreements
, 103, 124
(Neo-)institutional theory
, 103–104
Neo-liberalism
, 209
Neo-liberalist ideology
, 332
Network for Social Responsibility of Slovenia (MDOS)
, 127
Networks
, 108
centrality
, 266
and CSR
, 273–275
density
, 266
Neutral approach
, 89, 92
governments with
, 95–96
Neutral governmental
approach
, 97
depiction of change in ranks for
, 93
Non-discrimination
, 67
Non-financial reporting
, 67, 72
Non-governmental organisations (NGOs)
, 8, 68, 69, 122, 124, 311
Normative pressures
, 40
Not-for-profit organisations (NPOs)
, 12, 300, 304
by annual revenues/income
, 305
by areas of intervention
, 308
by human resources
, 306
ongoing path of reform of Italian NPO sector
, 302–305
sector in Italy
, 305–307
Nouvelles Régulations Économiques (NRE)
, 144–145
Official Development Assistance (ODA)
, 187
OIKOS research
, 233
ONCE, Spanish organization for blind people
, 71, 75
Onlus Agency, Italian guidelines of
, 309
Ontology
to emphasise
, 214
of firm
, 323
Ontology of social collectives
, 332–336
O-ontologies
, 332–333
Open employment of PWDs
, 59, 64
Organisation for Economic Co-operation and Development (OECD)
, 235, 282
guidelines for multinational enterprises
, 109
Organisation(al)
, 309
arrangement
, 335
change
, 335
complexity
, 327
context
, 328
ethical values
, 326
life management framework
, 327
mechanisms
, 330
processes
, 325
standards of conduct
, 326
theory
, 332
values
, 326
Ostensible effects
, 329
Output legitimacy
, 32, 36, 132
Participation
, 28
of stakeholder
, 23–24
‘Participatory intention’ concept
, 328
Participatory strategy
, 29
Partnering/partnership
, 28, 87, 88, 126
instruments
, 102, 106, 108
model for CSR development in Slovenia
, 130
for sustainable textiles
, 108
Patagonia (US company)
, 185
People with disabilities (PWDs)
, 7, 58
case studies
, 72
and CSR
, 59, 70–71
development of CSR
, 65–68
employment registration of PWDs and CSR
, 70–71
European history of employment registration
, 60–63
Grundfos
, 74–75
HRM role
, 77
Hungarian CSR policy development
, 68–69
Hungarian picture
, 58–59
Hungarian registration on employment
, 63–65
international best practices
, 75–77
Szerencsejatek Zrt
, 73–74
Perceived behavioral control
, 168–170
Performance evaluation
, 77, 310
CSR
, 67
system
, 75
Personal
motivation
, 77
qualities
, 326
Phenomenologist approach
, 332
Philanthropy
, 253–254, 324
distinction between CSR and
, 252
Policy
actors
, 22
evaluation
, 24
formulation
, 24
forums
, 28
implementation
, 24
Polish Accreditation Committee (PKA)
, 232
Polish business CSR practices
, 227
Polish business schools
, 224
Polish CSR model
, 228
‘Polish students’ perspective
, 233–237
Political
CSR context
, 127–129
rationale for CSR
, 123–124
strategies
, 167
theories
, 255
P-ontologies
, 332–333
Postponing environmental objectives
, 281
Poverty
, 301
Prevention
, 62
Principle
principle-based approach
, 226–227
of subsidiarity
, 20, 27, 36
Principles for Responsible Investing (PRI)
, 247
Principles for Responsible Management Education (PRME)
, 224, 230
anti-corruption guidelines (Toolkit)
, 216
Private HEIs
, 234
Private sector
, 34
Promotion
, 327
Public authorities
, 34
Public consultation
CSR policy strategy and
, 32–35
format
, 32
Public policies on CSR
, 115
Public-policy networks
, 125
Public-private-partnerships (PPP)
, 106, 124
Purpose-driven approach
, 226–227
Recruitment
, 327
Recycling of by-products, frugal eco-innovations encouraging
, 286
Reformed business ethics and pedagogy
, 211
Regulations
, 106, 124, 264
Rehabilitation
, 62, 64, 70
contribution
, 59, 64, 77
vocational
, 61
Relational motivation
, 86
Relational-organising structure
, 334
Reluctant state
developing CSR on national level
, 126–132
NGOs
, 122
political rationale for CSR
, 123–124
role of multi-stakeholder networks in fostering CSR
, 124–126
Responsibility
, 22, 46, 48, 144
business
, 145
corporate
, 111, 150
of enterprises
, 19, 27
Responsible management education
, 228–233
Polish students perspective
, 233–237
Re-use of by-products, frugal eco-innovations encouraging
, 286
Revalorisation of by-products, frugal eco-innovations encouraging
, 286
Reverse innovation
, 288
Rights-based model of disability
, 60
“Safe sanitation”
, 90
Sample and data collection tools
, 215
Sanctions
, 66, 291
Shared agency
, 326, 327–329
Shared intentions
, 331
Shareholders
, 19, 21, 154, 248, 249, 311
interests
, 255, 325
primacy
, 21
Shopping basket voluntary approach
CSR and multi-stakeholder participation
, 20–24
EU CSR policy development
, 25–28
EU levels of participation on CSR policy co-design
, 28–35
voluntary liturgical approach
, 18–19
Slovenia case, CSR policy in
, 126–132
Slovenian State
, 133
Small and medium-sized enterprises (SMEs)
, 11, 107, 110, 144–145
CSR environmental engagement and challenges
, 264–267
interplay between institutional setting and SME environmental CSR
, 267–269
Smart growth
, 26
Social awareness of corporate tax issues
, 247
Social capital
, 90, 262, 265
Social collectives, ontology of
, 332–336
Social complexity
, 327
Social CSR context
, 127–129
Social dimension of CSR
, 26
Social emergence
, 333–334
Social enterprises
, 34, 307, 309–310, 315
Social impacts of NPOs
, 300, 301, 303
Social integration
, 21, 64
Social model of disability
, 60
Social networks
, 302
Social objects
, 325, 333
Social ontology
, 12, 321, 323
different perspectives on vexed and long-standing debate
, 324–326
final remarks
, 336–338
moral meaning for CSR
, 326–331
ontology of social collectives
, 332–336
Social partners
, 63
Social practice
, 146–147
Social report (SR)
, 102, 103, 300, 302
composition of NPO sector in Italy
, 305–307
CSR
, 300
in Italian not-for-profit organisations
, 301
literature review
, 301–302
ongoing path of reform of Italian NPO sector
, 302–305
practices of SRs in Italian NPOs
, 307
Sociality
, 336
‘Socially constitutive’ model
, 146–147
‘Socially determined’ model
, 146–147
Socially responsible investments (SRIs)
, 10, 183, 185, 194
conceptual basics of SRIs
, 194–196
empirical results
, 196–197
Socially responsible manner
, 114
Society
, 19, 182–183, 333
articulation of
, 324
Socio-cultural context
, 163, 167–168
Socio-cultural differences in CSR
CEE
, 163–164
CSR concept for Western countries
, 171–172
development of CSR in Germany and Croatia
, 165–166
implications
, 172–174
managerial implications
, 174
method
, 168–169
results
, 169–171
stakeholder perspective on CSR
, 166–168
Socio-economic context
, 129
Soft legal instruments
, 102, 106, 113–114
Stakeholder(s)
, 23, 28, 30, 35, 124, 145–146
engagement
, 21, 26, 33, 154, 309–310
influence on frugal eco-innovation
, 291, 292
involvement
, 310
mapping stakeholders type & ratio of engagement
, 33
participation
, 28
perspective on CSR
, 166–168
respondents
, 33
role
, 33–34, 164
theory
, 21–22
types in EMS Forum
, 31–32
State-lad market economies
, 86
Stimulation
, 327
Stock exchange, codes issued by
, 48, 50
Strategic environmental integration of transport SME
, 272–273
Strategic stage
, 264
Strong sustainable consumption
, 189–190
Structural coordinates
, 323
Structural spatiotemporal continuity
, 332
Structuralist approach
, 332
Structuring processes
, 321
Student
expectations for business ethics and CSR content
, 218–219
motivating to enrol on MBA
, 216–217
Subjective dimensions
, 323
Subjective norms
, 168
Sullivan Principles
, 195
Supranational level
, 19, 22, 25
multi-level stakeholder’s participation
, 23
Survey respondents
, 310
Sustainability
, 10, 166, 182–183, 185, 324
and citizenship category
, 105
general attitudes towards
, 186–188
labels
, 193
rankings
, 90, 99
Sustainability Accounting Standards Board (SASB)
, 235
Sustainable and Responsible Investing (SRI)
, 195
Sustainable Business Institute (SBI)
, 196
Sustainable Cocoa Forum
, 108
Sustainable competitiveness
, 90
Sustainable consumption
, 10, 166–167, 183, 185, 189
conceptual basics of sustainable consumption
, 189–190
empirical results
, 190–191
national geographic and globescan
, 191–194
Sustainable development
, 164, 166, 171, 182–183
strategy for
, 109–110
Sustainable growth
, 26
Sustainable Society Index
, 90
Systemic CSR. See CSR 2.0
Systemic Functional Linguistics (SFL)
, 146–147
Szerencsejatek Zrt
, 73–74
Tax
calculation process
, 245
dealings
, 247
elusive concept of FR
, 248–251
Telecommunications
companies in Ghana
, 149
sector
, 148
Text analysis
, 146–147
The Sustainability Code (TSC)
, 107
Theory of Moral Philosophy
, 211
Theory of planned behavior (TPB)
, 167–168
Top-down approach
, 23
Trade unions
, 25, 31, 108, 110, 124, 126, 128
Training
, 327
informational or endorsing instruments
, 106
Transaction cost economics
, 209
Transfer pricing
, 246
Transitional economies, CSR development in
, 172–174
Transnational Companies (TNCs)
, 140
Transnational corporations
, 140, 142–146
Transnational CSR
compilation of companies CSR information on websites
, 150
empirical illustration
, 148–149
ethos strategies
, 153
linguistic framework for analysing CSR communication
, 146–148
logos strategies
, 151
relational values
, 154–155
structure and presentation
, 155
TNCs
, 140
transnational corporations and CSR
, 142–146
see also Corporate social responsibility (CSR)
Transparency
, 29
Transport industry institutional context in Europe
, 269–271
Transport sector
, 271
UK/European Context
CSR and ethical dimension
, 218
MBA student knowledge and attitudes on business ethics and CSR
, 217–218
student expectations for business ethics and CSR content
, 218–219
students motivating to enrol on MBA by business ethics and CSR concerns
, 216–217
UN Decade of Disabled Persons (1983–1992)
, 62
UN Global Compact principles
, 109–110
UN Global Contact Slovenia (UNGC)
, 68, 129, 235
United Kingdom (UK)
, 6, 44
United Nations Conference on Trade and Development (UNCTAD)
, 247
United Nations Global Compact (UNGC)
, 235
Upward conflation
, 333
US higher Education institutions (HEIs)
, 213
US literature
, 212–213
Value-based networks
, 21
Verbally inclusive employment
, 70
Vexed debate, different perspectives on
, 324–326
Vodafone
, 152
Volkswagen (VW)
, 140–141
Voluntarily endeavour, notion of CSR as
, 252
Voluntarism
, 26, 66
Voluntary approach
, 27, 103
Voluntary programs and strategies
, 86
Volunteer service centres (CSVs)
, 311, 313
Volunteering organisations
, 307
Weak sustainable consumption
, 189–190
Wearables for Good Design Challenge, The
, 288
Websites
, 106
Western countries, CSR concept for
, 171–172
Western European countries practices
, 163
Worker rights
, 324
Workshops
, 28
World Programme of Action (WPA)
, 62
- Prelims
- Part I Introduction
- The Critical State of Corporate Social Responsibility in Europe: An Introduction
- Part II CSR Policies and Approaches at the EU and National Level: A Critical Review
- EU CSR Policy Co-Design: A Shopping Basket Voluntary Approach
- A Perspective from Corporate Governance: How CSR Is Approached by European Corporate Governance Codes
- Two Worlds Apart? Corporate Social Responsibility and Employment of People with Disabilities
- Active and Neutral Governmental Roles in the Context of Implicit Corporate Social Responsibility Model
- CSR in Germany: The Role of Public Policy
- The Reluctant State: A Failed Attempt to Develop a National CSR Policy
- Part III CSR Development in Europe: Contextual Differences and Understandings
- Transnational Corporate Social Responsibility: Fact, Fiction or Failure?
- Socio-cultural Differences in Understanding and Development of Corporate Social Responsibility in Germany and Croatia
- Part IV CSR Perceptions and Attitudes: Stakeholder Perspectives
- Challenging the Business Case Logic for Sustainability as an Instrument of CSR: Do Consumer Attitudes in Germany Support a Business Case?
- The MBA Student and CSR: A Case Study from a European Business School
- The Role of Business Schools in CSR and Responsible Management Education: The Polish Students’ Perspective
- Part V CSR Implementation in Organisations: Radical Changes and Challenges
- A Forgotten Issue: Fiscal Responsibility in the CSR Debate
- Corporate Social Responsibility of a French SME in the Transport Sector: Networking for Change
- Lessons on Frugal Eco-Innovation: More with Less in the European Business Context
- Requirements and Practices of Social Reporting in Italian Not-for-Profit Organisations
- CSR and Social Ontology: A Missing, but Necessary Link. Towards a Realist Account of the Firm
- Index