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Book part
Publication date: 28 January 2015

Arzu Özsözgün Çalişkan

The United Nations Global Compact initiative is presented for businesses and nonbusiness as a universally accepted set of principles. The aim of the 10 principles in the…

Abstract

Purpose

The United Nations Global Compact initiative is presented for businesses and nonbusiness as a universally accepted set of principles. The aim of the 10 principles in the areas of Human Rights, Labor, Environment, and Anticorruption is to encourage businesses to align their operations and strategies with committed values. The Global Compact network involves not only companies but also governments, labor, and civil society organizations. Corporations, community, and environment are integral parts of a system that correlate to each other. In light of the assumption that business operations have increasingly observable effects on the environment, economy, and social life on a global scale, it is necessary to have accountable and sustainable firms. The Global Compact is a voluntary strategic policy initiative, and it has become more important in where interactions between organizations and stakeholders to be more dynamic. On the other hand, sustainability has economic, social, and environmental dimensions, and in accordance with these dimensions, it is necessary for firms to take into account the influence of their operations on their stakeholders. Thereby, from theoretical perspectives, the primary objective of this chapter is to illustrate the role of Global Compact in corporate accountability and sustainability.

Design/methodology/approach

An extensive literature research is conducted in order to understand the relationship between Global Compact principles and corporate accountability and sustainability.

Findings

From a theoretical point of view, there are some conditions for the advancement of the corporate accountability and sustainability. For instance, there is need for stakeholders’ insistence about incorporating social and environmental values into the business economic decisions. Thus firms could contribute to not only worlds’ economic but also social as well as environmental future.

Research limitations/implications

The research is a theoretical study, but for further studies, empirical studies can be conducted to understand the interactions between Global Compact principles and corporate accountability and sustainability.

Practical implications

This study may be useful for managers to realize the role of Global Compact principles on corporate accountability and its contribution to being a sustainable firm.

Originality/value

There is a lack of studies that analyze the role of Global Compact principles on corporate accountability and sustainability. Examining the principles in light of corporate accountability and sustainability will add a value to the literature in this area.

Details

The UN Global Compact: Fair Competition and Environmental and Labour Justice in International Markets
Type: Book
ISBN: 978-1-78441-295-1

Keywords

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Article
Publication date: 27 May 2014

Arzu Özsözgün Çalişkan

– The main purpose of this paper is to illustrate the role of accounting and accounting professionals in sustainability by conducting an in-depth literature review.

Abstract

Purpose

The main purpose of this paper is to illustrate the role of accounting and accounting professionals in sustainability by conducting an in-depth literature review.

Design/methodology/approach

This is a review-based article that does not contain empirical research. A comprehensive literature research was conducted by using online databases of selected scientific publishers and using keywords such as accounting, accounting professionals, sustainability, sustainability reporting and sustainability accounting. In addition to that, web pages of the accounting regulatory bodies and four big audit companies were also investigated.

Findings

Based upon the literature survey, it can be said that there is a lack of defining the relationship between the sustainability concept and accounting and also potential solutions to overcome the problems which create challenges for accounting and accounting professionals.

Research limitations/implications

The only limitation of the study can be explained as it being a literature survey.

Practical implications

It is expected that the results of the paper will appear in several applications among accounting professionals, the firm that they work in, the association of professional accountants, education institutions and all the stakeholders of accounting, especially in countries with the relatively early stage of sustainability practices. The paper may give insight into aforementioned stakeholders of accounting in reformation of accounting toward sustainability.

Originality/value

The main contribution of this paper is to fulfill the gap in the accounting and sustainability literature by suggesting “certified sustainability accountant” credential that is equipped with core knowledge of environmental engineering as a specialized profession to handle the technical accounting problems that are related to sustainability.

Details

Social Responsibility Journal, vol. 10 no. 2
Type: Research Article
ISSN: 1747-1117

Keywords

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Book part
Publication date: 28 January 2015

Abstract

Details

The UN Global Compact: Fair Competition and Environmental and Labour Justice in International Markets
Type: Book
ISBN: 978-1-78441-295-1

To view the access options for this content please click here
Book part
Publication date: 28 January 2015

Abstract

Details

The UN Global Compact: Fair Competition and Environmental and Labour Justice in International Markets
Type: Book
ISBN: 978-1-78441-295-1

To view the access options for this content please click here
Book part
Publication date: 10 April 2019

Abstract

Details

Diversity within Diversity Management
Type: Book
ISBN: 978-1-78754-821-3

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Book part
Publication date: 14 December 2016

Emel Esen and Arzu Özsözgün Çalışkan

Climate change is the global problem that threatens the next generations, and results in serious environmental and socioeconomic issues. Countries have agreed to adopt a…

Abstract

Purpose

Climate change is the global problem that threatens the next generations, and results in serious environmental and socioeconomic issues. Countries have agreed to adopt a new climate agreement in 2015 at the Paris Conference. This chapter analyzes the corporate actions of how companies in Turkey will adapt themselves to COP21 needs, what does the agreement require to do in the Turkey’s companies to do, and determines what objectives are needed of Turkey’s Intended Nationally Determined Contribution.

Design/methodology/approach

A comprehensive literature research is conducted in order to understand the effects of climate change on companies’ course of actions. The qualitative study is to understand Turkey’s companies’ policies about climate change.

Findings

Companies should have capacity to make the planet sustainable and create alternative solutions to social problems by mobilizing resources and making investments. In Turkey, companies have the responsibility to continue its sustainable development process. In many sectors, Turkey has additional policies and strategies about energy, industry, transport, buildings, agriculture, waste, and forestry.

Research limitations/implications

This research is a theoretical study about companies’ policies and strategies to comply with climate change in the case of Turkey. For further studies, researchers can make comparisons between companies’ contributions.

Practical implications

This study may be useful for the board of directors and managers since they should become aware of understanding of the climate change effects. Stakeholders are looking directly at companies how they manage these challenges to use resources. The problem is in the interests of everyone, but companies have major responsibility to do something else. Organizations can have sustainability efforts by understanding the threats and opportunities of climate change.

Originality/value

This study is valuable and attractive to give comparison about practicing strong legal framework and clear rules, long-term approach, connection with sustainable development goals.

Details

Climate Change and the 2030 Corporate Agenda for Sustainable Development
Type: Book
ISBN: 978-1-78635-819-6

Keywords

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