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1 – 8 of 8Brent D. Beal and Cristina Neesham
The purpose of this paper is to call attention to the need to revitalize the systemic nature of corporate social responsibility (CSR) and offer some suggestions about how this…
Abstract
Purpose
The purpose of this paper is to call attention to the need to revitalize the systemic nature of corporate social responsibility (CSR) and offer some suggestions about how this might be accomplished. The authors introduce the concept of systemic CSR and associate it with micro-to-macro transitions, the need to make systemic objectives explicit and the responsibility of system participants to regulate their behavior to contribute to these outcomes.
Design/methodology/approach
The authors comment, from a systemic perspective, on four different management approaches to CSR – shareholder value, corporate social performance, stakeholder theory and corporate citizenship. Three general systemic principles that participants can use as decision-making guides are a focus on value creation, ongoing assessment of collective outcomes and reflective engagement in the aggregation process.
Findings
The authors observe that businesses routinely demonstrate their ability to think in systemic terms in strategic contexts that require it. If businesses can address systemic issues in these contexts, then they can also apply systemic logic in furtherance of collective (or system-level) objectives.
Originality/value
The authors propose an approach to CSR that emphasizes micro-to-macro transitions, the need to make systemic objectives explicit and the responsibility of system participants to regulate their behavior to contribute to these desired objectives. Systemic CSR is unique in its explicit focus on the micro-to-macro transition (i.e. the process of aggregation), systemic objectives and the need to actively insource responsibility for contribution to the realization of those objectives.
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Subhash Abhayawansa, Carol A. Adams and Cristina Neesham
Drawing on Adams (2017a) conceptualisation of value creation by organisations published in the Accounting, Auditing and Accountability Journal, the purpose of this paper is to…
Abstract
Purpose
Drawing on Adams (2017a) conceptualisation of value creation by organisations published in the Accounting, Auditing and Accountability Journal, the purpose of this paper is to develop a conceptualisation of how national governments can create value for society and the economy through their approach to the UN Sustainable Development Goals (SDGs).
Design/methodology/approach
An initial conceptual framework was developed from literature situated at the intersection of accountability, public policy and sustainability/sustainable development. The authors' review of extant research on national policy development on value creation, sustainability and the SDGs identified gaps in (understanding of) approaches to national accountability and national governance (by state and civil society) processes. The subsequent thematic analysis of 164 written submissions made to the Australian Senate inquiry on the SDGs between December 2017 and March 2018, together with transcripts of five public hearings where 49 individuals and organisations appeared as witnesses during the second half of 2018, focussed on addressing these gaps.
Findings
Input to the Australian Senate Inquiry on the SDGs overwhelmingly emphasised the importance of transparency and stakeholder participation in accountability systems, commenting on data gathering, measuring and communicating. There was an emphasis on the need to involve all parts of society, including business, investors and civil society, and for strong central co-ordination by the Office of the Prime Minister and Cabinet. These data allowed the authors to refine the conceptualisation of how national governments can enhance social and economic value through a focus on the UN SDGs and their approach to accounting, accountability and governance.
Practical implications
The findings have implications: for national governments in developing approaches to achieve sustainable development; and, for supranational bodies such as the UN in developing agreements, frameworks and guidance for national governments.
Originality/value
Building on the extant literature about how global governance should be engaged to improve accountability in achieving the SDGs, the conceptual framework developed through the study shifts focus to national governance and accountability, and provides a blueprint for national governments to create value for the economy and society in the face of global sustainable development issues.
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Cristina Neesham and Ileana Tache
The purpose of this paper is to compare the recent social welfare performance of old and new members of the European Union, and to establish whether a specific East‐European…
Abstract
Purpose
The purpose of this paper is to compare the recent social welfare performance of old and new members of the European Union, and to establish whether a specific East‐European social model (ESM) is emerging.
Design/methodology/approach
The concept of social model is explored in the context of the historical development of economic and social policy integration in the European Union, with emphasis on reform measures and the EU enlargement process post‐1990. Guided by Sapir's typology of ESMs, the performance of 15 West‐European countries is analysed and compared with that of ten East‐European countries, relative to key economic and social indicators. The results are then used to determine whether a typology of East‐ESMs could be produced.
Findings
Social welfare performance in the new EU members indicates two different patterns and levels of development, which at this stage separate East‐European countries into two distinct groups. While two divergent trends may be emerging, it is perhaps too soon to conclude that any specific East‐ESM is taking shape. Results so far suggest that, in Eastern Europe, the influence of a welfarist social model appears more beneficial than that of market liberalism.
Research limitations/implications
This paper is limited to the comparative analysis of social welfare performance in six country groups. To obtain a full picture of the current development of social models in the European Union, it should be complemented by a separate examination of deliberate efforts by national governments towards in integrating economic and social policies in normative social models. The analysis itself could be expanded to include other significant social indicators, such as the level of employment protection or the Human Development Index.
Practical implications
While deliberate policy efforts are not always necessary for a social model to emerge, public awareness of cultural and regional trends in social welfare performance, analysed through the filter of social model typology, can significantly inform future social and cultural practices, as well as national government policies, directed towards improving national welfare.
Social implications
This analysis can provide a theoretical basis for the integration of national economic and social policies in a coherent philosophy of multi‐dimensional development in Eastern Europe.
Originality/value
The paper selects historically relevant indicators of economic and social performance, undertakes a comparative analysis of six European country groups, draws conclusions on the current state of social welfare in East‐European countries relative to their Western counterparts and makes recommendations regarding the development of social model conceptions in Eastern Europe.
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Cristina Neesham, Charmine E.J. Härtel, Ken Coghill and James Sarros
This paper responds to the increasing concern among both the public and the academic community regarding the negative effects of for‐profit activities of organisations on society…
Abstract
Purpose
This paper responds to the increasing concern among both the public and the academic community regarding the negative effects of for‐profit activities of organisations on society, in particular on human development and well‐being. It does so by aiming to examine the main theories regarding the possibility of positive and/or negative relationships between the management of for‐profit activity and human value. It aims to identify guiding principles to assist organisations in meeting the business imperative of respecting and considering their effects on human rights wherever they operate.
Design/methodology/approach
This paper takes a conceptual approach drawing from economic, social and political philosophy literature to investigate four perspectives on the relationship between the management of for‐profit activity and human value.
Findings
The need for management theory to develop a typology of factors determining positive, negative or mixed effects of for‐profit activity on human value is identified. The study identifies recommendations for management theory and practice regarding the scope and limits of action that could be taken by business organisations to improve human value.
Research limitations/implications
Research questions relevant to three key areas of management (people management, operational management and strategic management) are suggested.
Practical implications
The paper concludes that there is a need to understand why there are negative relationships between profit making and human value, and how to identify the means of minimising this relationship in a human value oriented organisation.
Social implications
The paper responds to the increasing concern among both the public and the academic community regarding the negative effects of for‐profit activities of organisations on society, in particular on human development and well‐being. It does so by proposing the guiding philosophical principles that should inform organisations in meeting the business imperative of respecting and considering their effects on human rights wherever they operate.
Originality/value
The paper is unique in proposing the guiding philosophical principles that should inform a human value oriented workplace culture and can be applied in various management sub‐disciplines. It also makes an original attempt to understand the gap between conflictualist and compatibilist paradigms and how this can inform management theory.
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