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Michael F. Cornick, Sak Bhamornsiri and Edward G. Malmgren
Elisa Baraibar-Diez, María D. Odriozola and José Luis Fernández Sánchez
This chapter analyses how corporate governance codes in Europe approach CSR, devoting specific guidelines or recommendations or specifying the responsibility of implementing and…
Abstract
Purpose
This chapter analyses how corporate governance codes in Europe approach CSR, devoting specific guidelines or recommendations or specifying the responsibility of implementing and disclosing CSR in the company.
Design/methodology/approach
Content analysis have been used in a sample of 27 corporate governance codes of 27 European countries, issued in the European Union (EU) and United Kingdom (UK), issued by governments (seven codes), national stock exchange (eight codes), industrial associations (six codes) and composites (six codes).
Findings
Only five out of 27 codes make and explicit reference to the term Corporate Social Responsibility (CSR). Two of them reflect the importance of a CSR Report (Slovenia and Spain), whereas the Spanish Code was the only code which devoted a section to the implementation of a CSR policy.
Social implications
Although corporate governance codes could represent an opportunity to shift the focus from an implicit CSR approach to an explicit CSR approach in Europe, the truth is that content related to the issue and its level of specificity does not reflect that change yet.
Originality/value
Previous literature has not focused on the analysis of corporate governance codes from a CSR perspective, so the chapter is relevant for policy makers when it comes to updating corporate governance codes.
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Andy Garcia and James C. Lampe
This chapter develops a model of professionalism via a synthesis of three extant theories from the sociology of the professions literature. Nine components or conditions of the…
Abstract
This chapter develops a model of professionalism via a synthesis of three extant theories from the sociology of the professions literature. Nine components or conditions of the model are used to trace the historical development of public accountancy through an Early Era from 1850 to 1929 and a Modern Era from 1930 to the mid-1980s. The conclusion is that concerted efforts over an approximate 130 year period were needed for accountancy to achieve elite professional status in the eyes of the U.S. public. The question remaining is if accountants have forgotten the history lessons on what has been required to achieve and sustain elite professional status?
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Based on the tasks and responsibilities of global leaders, the benefits of a holistic view in global leadership talent acquisition are identified. The main areas of this…
Abstract
Based on the tasks and responsibilities of global leaders, the benefits of a holistic view in global leadership talent acquisition are identified. The main areas of this integrating process, such as succession planning, attracting, and mobilizing talents, selection, training and development, and retaining global leadership talents, are described. The success factors and principles of a global talent acquisition process are presented and explained. Furthermore, this chapter shows that a proactive step for global organizations is to build an in-house global leadership talent pool to ensure having the right global leaders in the right places at the right time.
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