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Abstract

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Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-84950-869-8

Book part
Publication date: 19 July 2018

Patrick Kraus, Bernd Britzelmaier, Peter Stokes and Neil Moore

The overall goal of this chapter is to critique the purported business case for corporate social responsibility (CSR) and sustainability, which persists as a major contentious…

Abstract

Purpose

The overall goal of this chapter is to critique the purported business case for corporate social responsibility (CSR) and sustainability, which persists as a major contentious force in convincing companies to become more sustainable. Extant literature on sustainability, CSR and Socially Responsible Investments (SRIs) generally tends to focus on company perspectives decision-making and approaches. This chapter considers an alternative and under-developed perspective and examines CSR from a consumer/public perspective situated in a German context.

Design/methodology/approach

This chapter builds a comprehensive literature review and employs a research philosophical point of view underpinned by a social constructionist stance. It examines indicators and attitudes towards sustainability and sustainable consumption together with socially responsible investments and considers whether the buying patterns of German consumers may serve as a rationalisation for a potential business case for CSR and sustainability.

Findings

While the awareness of consumers of CSR in Germany towards sustainability tends to be generally relatively prima facie high, it is nevertheless noticeable that German consumers are predominately reluctant to pay a price premium for product possessing a superior sustainability performance. From the alternative lens of SRIs, rather than being a replete and widespread phenomenon, they are still largely a niche market. For these reasons, the potential for the existence of a business case for sustainability, CSR and SRIs tends in reality to be low, in spite of some populist or survey reports and perceptions.

Originality/value

The chapter links a consumer perspective with the business case for CSR. Moreover, it focuses on the German context which tends to be underrepresented in international research.

Details

The Critical State of Corporate Social Responsibility in Europe
Type: Book
ISBN: 978-1-78756-149-6

Keywords

Book part
Publication date: 20 June 2014

Abstract

Details

Evaluating Companies for Mergers and Acquisitions
Type: Book
ISBN: 978-1-78350-622-4

Book part
Publication date: 25 July 2008

Rhonda L.P. Koster

Towns and cities across Canada face rapidly changing economic circumstances and many are turning to a variety of strategies, including tourism, to provide stability in their…

Abstract

Towns and cities across Canada face rapidly changing economic circumstances and many are turning to a variety of strategies, including tourism, to provide stability in their communities. Community Economic Development (CED) has become an accepted form of economic development, with recognition that such planning benefits from a more holistic approach and community participation. However, much of why particular strategies are chosen, what process the community undertakes to implement those choices and how success is measured is not fully understood. Furthermore, CED lacks a developed theoretical basis from which to examine these questions. By investigating communities that have chosen to develop their tourism potential through the use of murals, these various themes can be explored. There are three purposes to this research: (1) to acquire an understanding of the “how” and the “why” behind the adoption and diffusion of mural-based tourism as a CED strategy in rural communities; (2) to contribute to the emerging theory of CED by linking together theories of rural geography, rural change and sustainability, and rural tourism; and (3) to contribute to the development of a framework for evaluating the potential and success of tourism development within a CED process.

Two levels of data collection and analysis were employed in this research. Initially, a survey of Canadian provincial tourism guides was conducted to determine the number of communities in Canada that market themselves as having a mural-based tourism attraction (N=32). A survey was sent to these communities, resulting in 31 responses suitable for descriptive statistical analysis, using Statistical Package for the Social Sciences (SPSS). A case study analysis of the 6 Saskatchewan communities was conducted through in-depth, in person interviews with 40 participants. These interviews were subsequently analyzed utilizing a combined Grounded Theory (GT) and Content Analysis approach.

The surveys indicated that mural development spread within a relatively short time period across Canada from Chemainus, British Columbia. Although tourism is often the reason behind mural development, increasing community spirit and beautification were also cited. This research demonstrates that the reasons this choice is made and the successful outcome of that choice is often dependent upon factors related to community size, proximity to larger populations and the economic (re)stability of existing industry. Analysis also determined that theories of institutional thickness, governance, embeddedness and conceptualizations of leadership provide a body of literature that offers an opportunity to theorize the process and outcomes of CED in rural places while at the same time aiding our understanding of the relationship between tourism and its possible contribution to rural sustainability within a Canadian context. Finally, this research revealed that both the CED process undertaken and the measurement of success are dependent upon the desired outcomes of mural development. Furthermore, particular attributes of rural places play a critical role in how CED is understood, defined and carried out, and how successes, both tangible and intangible, are measured.

Details

Advances in Culture, Tourism and Hospitality Research
Type: Book
ISBN: 978-1-84950-522-2

Book part
Publication date: 27 October 2015

Koen van den Oever and Xavier Martin

We study the decision-making process behind business model change, focusing specifically on the tactics managers employ to gain support for such changes. We first argue for the…

Abstract

We study the decision-making process behind business model change, focusing specifically on the tactics managers employ to gain support for such changes. We first argue for the prominent role of middle management in business model change, and second, we revisit the literature on issue selling and championing as they may apply to business model change decision-making. We subsequently analyze the case of a business model change initiative in the Dutch water authority sector, revealing two specific tactics that middle management employed to obtain top management’s agreement to business model change: leveraging external agreements and continuously informing top management. We discuss how these findings extend and in some ways suggest a rethink of the literature on organizational change. Finally, we describe the specificities of business model change that distinguish it from other types of change. In sum, this paper demonstrates the interest of research at the nexus of business models and organizational change.

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Business Models and Modelling
Type: Book
ISBN: 978-1-78560-462-1

Keywords

Book part
Publication date: 12 September 2014

Rosa Slegers

This chapter offers a critical evaluation of the narrative of the entrepreneur-adventurer common in business schools today. It suggests that this narrative stands in the way of…

Abstract

This chapter offers a critical evaluation of the narrative of the entrepreneur-adventurer common in business schools today. It suggests that this narrative stands in the way of meaningful ethics integration in business education in part because it fails to encourage or even acknowledge insights that are “felt” rather than merely intellectually registered. Philosopher-writers like Henri Bergson, William James, and Friedrich Nietzsche agree that a large part of experience escapes purely theoretical frameworks. We need nontheoretical, evocative narratives to make visible those parts of reality that are easily overlooked when we are focused on the practical and utilitarian side of existence. These philosophical theories, combined with the concept of “felt knowledge,” help determine where the current business narrative falls short and serve as a foundation for a few suggestions about how this narrative might be changed from within.

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The Contribution of Fiction to Organizational Ethics
Type: Book
ISBN: 978-1-78350-949-2

Keywords

Book part
Publication date: 26 August 2010

Sergio Biggemann

This paper reports the results of a three-year-long research on business relationships, relying on qualitative data gathered through multiple-case study research of four focal…

Abstract

This paper reports the results of a three-year-long research on business relationships, relying on qualitative data gathered through multiple-case study research of four focal companies operating in Australia. The industry settings are as follows: steel construction, vegetable oils trading, aluminum and steel can manufacture, and imaging solutions. The research analyzes two main aspects of relationships: structure and process. This paper deals with structure describing it by the most desired features of intercompany relationships for each focal company. The primary research data have been coded drawing on extant research into business relationships. The main outcome of this part of the research is a five construct model composed by trust, commitment, bonds, distance, and information sharing that accounts for all informants’ utterances about relationship structure.

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Organizational Culture, Business-to-Business Relationships, and Interfirm Networks
Type: Book
ISBN: 978-0-85724-306-5

Abstract

Details

The Technology Takers
Type: Book
ISBN: 978-1-78769-463-7

Abstract

Details

Understanding Intercultural Interaction: An Analysis of Key Concepts, 2nd Edition
Type: Book
ISBN: 978-1-83753-438-8

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