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Article
Publication date: 14 September 2015

Kathleen Wilburn and Ralph Wilburn

The purpose of this paper is to investigate the value of the Certified B Corporation (B Corp) structure for a long-term commitment to corporate social responsibility (CSR…

Abstract

Purpose

The purpose of this paper is to investigate the value of the Certified B Corporation (B Corp) structure for a long-term commitment to corporate social responsibility (CSR) achievements. Organizations of all sizes are now focusing on commitment to achieving social purposes beyond philanthropy and on reporting their CSR performance as a means of accountability.

Design/methodology/approach

The authors studied 45 Founding Certified B Corps to check how many had maintained their certification by filing B Impact Reports with B Lab, how many Impact Reports they had filed and if the reports showed progress toward CSR goals.

Findings

The results showed that all Founding B Corps submitted multi-year B Impact Reports, made progress toward CSR goals, maintained their commitment to a social contribution and made profit from 2010 to 2015. The B Impact Reports identified their goals and progress in the five Impact areas that were then assessed by B Lab.

Practical implications

The Certified B Corp structure can be confidently used by small companies that desire to do good and want an outside assessor to help establish CSR goals and provide a method for accountability. The reports are published on the B Lab Web site, providing an additional means of publishing CSR accomplishments.

Originality/value

This research provides information for those businesses, particularly small ones, that wish to establish their commitment to CSR in a public way and are certified by a third-party assessor.

Details

Journal of Global Responsibility, vol. 6 no. 2
Type: Research Article
ISSN: 2041-2568

Keywords

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Article
Publication date: 14 September 2015

Kathleen Wilburn and Ralph Wilburn

The purpose of this paper is to illustrate the effects of social media on a company when stakeholders decide select companies are not living up to their corporate social…

Abstract

Purpose

The purpose of this paper is to illustrate the effects of social media on a company when stakeholders decide select companies are not living up to their corporate social responsibility (CSR) goals. As the number of CSR and sustainability reports on company Web sites increases, the more stakeholders, not just stockholders, know about a company’s commitment to CSR, and the more they can use social media to comment on those goals. It will describe three strategies for CSR initiatives that move beyond self-reporting of goals and progress: third party assessment, specialized certifications and partnerships to provide trustworthy data to stakeholders.

Design/methodology/approach

The experiences of Nestlé, Unilever, PepsiCo/Frito Lay and P & G are described. Key third-party assessors and their processes are described, as well as organizations who certify in specific areas. The importance of third-party assessment for CSR achievement is reinforced by examining the results of two reports on CSR reporting trends and capital markets’ response, one of Fortune 500® companies and the other of S & P 500® companies by the Governance & Accountability Institute, Inc.

Findings

All three strategies used to verify the data for CSR accomplishment help companies communicate their goals through social media.

Originality/value

All three strategies used to verify the data for CSR accomplishment are shown to help companies communicate and validate their CSR goals through social media.

Details

Journal of Global Responsibility, vol. 6 no. 2
Type: Research Article
ISSN: 2041-2568

Keywords

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Article
Publication date: 3 May 2013

Kathleen Wilburn and Ralph Wilburn

The purpose of this paper is to propose that the Global Reporting Initiative's (GRI ) reporting guidelines, specifically its performance indicators, can be used to help a…

Abstract

Purpose

The purpose of this paper is to propose that the Global Reporting Initiative's (GRI ) reporting guidelines, specifically its performance indicators, can be used to help a company create ethical corporate social responsibility (CSR) strategies and to also help stakeholder groups evaluate how much of a company's CSR initiative truly means the stakeholder definition CSR and how much is merely philanthropy or marketing.

Design/methodology/approach

The paper examines the GRI reporting guidelines for applicability to CSR principles, and explains the key elements of the economic, environmental, social, society, and product responsibility performance indicators.

Findings

Examples of how companies have used the indicators to report data on GRI's website are provided as evidence that the distinctions made by the performance indicators indicate levels of adherence to CSR principles.

Originality/value

Given the increased demand for accountability for the actions of companies toward their stakeholders, particularly the environment, using the GRI's performance indicators can continue dialogue on how CSR programs are evaluated by the ethics community, the public, and business.

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Article
Publication date: 1 April 1988

Paul Nieuwenhuysen

The following bibliography focuses mainly on programs which can run on IBM microcomputers and compatibles under the operating system PC DOS/MS DOS, and which can be used…

Abstract

The following bibliography focuses mainly on programs which can run on IBM microcomputers and compatibles under the operating system PC DOS/MS DOS, and which can be used in online information and documentation work. They fall into the following categories:

Details

The Electronic Library, vol. 6 no. 4
Type: Research Article
ISSN: 0264-0473

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Abstract

Details

Education + Training, vol. 59 no. 7/8
Type: Research Article
ISSN: 0040-0912

Keywords

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Article
Publication date: 1 February 1995

David A. Hales and Gail S. Hales

The purpose of this article is to help acquaint librarians with some of the major resources available regarding Fetal Alcohol Syndrome and Fetal Alcohol Effects (FAS/FAE).

Abstract

The purpose of this article is to help acquaint librarians with some of the major resources available regarding Fetal Alcohol Syndrome and Fetal Alcohol Effects (FAS/FAE).

Details

Reference Services Review, vol. 23 no. 2
Type: Research Article
ISSN: 0090-7324

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