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1 – 10 of 60Marina Dabic, Ana Colovic, Olivier Lamotte, Mollie Painter-Morland and Silvana Brozovic
The purpose of this study is to analyze the literature on industry-specific corporate social responsibility (CSR) practices.
Abstract
Purpose
The purpose of this study is to analyze the literature on industry-specific corporate social responsibility (CSR) practices.
Design/methodology/approach
Using a multiple-keyword search, the authors identified 302 articles reporting on such practices, published in 99 different academic journals between 1995 and 2014. These articles were analyzed to map the CSR literature, identify which industries have been under greater scrutiny and distinguish trends in the most researched industries.
Findings
The authors’ findings indicate that the CSR studies are very unevenly distributed and that the issues studied and the methods used vary widely across industries. The authors also map this field of study and propose suggestions on where research on industry-specific CSR should go in the future.
Originality/value
The first extensive, systematic analysis of the industry-specific CSR literature is provided. The current research adds value to the literature by highlighting the key issues investigated, as well as those that require further inquiry.
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The purpose of this paper is to perform a philosophical interrogation of some assumptions that underpin management education. It offers an analysis of how these assumptions may…
Abstract
Purpose
The purpose of this paper is to perform a philosophical interrogation of some assumptions that underpin management education. It offers an analysis of how these assumptions may influence the promotion the responsible management agenda within business schools.
Design/methodology/approach
This paper is a theoretical exploration based on a literature review and philosophical analysis.
Findings
The ontological and epistemological assumptions that underpin management education pose barriers to responsible management education. A combination of ontological and epistemological assumptions privilege an instrumental approach based on simplistic utilitarian premises. These assumptions make it difficult to engage with the long term, relational and complex nature of the ethics and sustainability concerns that are central to responsible management education.
Practical implications
Understanding the assumptions that underpin management education may assist in challenging the current paradigm and rethinking our approaches to responsible management.
Originality/value
The paper pursues the tacit assumptions that may underpin empirical findings around the blockages experienced when schools pursue responsible management education. It takes the research into the current state of business school education further by exploring what informs and sustains its current functioning.
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Sustainable Enterprise Excellence (SEE) is defined and developed through integration and expansion of business excellence modeling and sustainability thought. The intent is to…
Abstract
Purpose
Sustainable Enterprise Excellence (SEE) is defined and developed through integration and expansion of business excellence modeling and sustainability thought. The intent is to enable simple yet reliable enterprise assessment of triple bottom line (TBL) performance and produce actionable enterprise foresight that can enable next best practices and sources of sustainable competitive advantage through innovation.
Design/methodology/approach
Key elements of SEE are identified from various business excellence and sustainability reporting sources, including the Global Reporting Initiative, the UN Global Compact 10 Principles, and criteria of the European Quality Award and America's Baldrige National Quality Award. From these a model and key criteria are distilled, maturity scales developed, and a simple means of assessment presented.
Findings
A compact model and supporting maturity assessment approach similar in structure to those behind established excellence awards are developed that enable enterprise assessment of progress toward SEE. The resulting assessment is delivered in a highly consumable, combined narrative and graphic format referred to as a SEE NEWS Report.
Practical implications
The assessment approach presented enables both enterprise progress toward Sustainable Enterprise Excellence and enterprise-to-enterprise comparability. Foresight provided by the assessment enables further advancement.
Social implications
The social and environmental dimensions of SEE imply that enterprises progressing with respect to its model will of necessity contribute positively to the social fabric.
Originality/value
Sustainable Enterprise Excellence as superior TBL performance resulting from integration of ethical, effective and efficient governance with triple top line strategy is developed, together with a means of maturity assessment.
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The purpose of this paper is to contextualize the potential contribution that experiential learning and a learner-centred pedagogical approach may have when aiming to embed…
Abstract
Purpose
The purpose of this paper is to contextualize the potential contribution that experiential learning and a learner-centred pedagogical approach may have when aiming to embed sustainability-focused and corporate social responsibility issues in businesses throughout the core curriculum targetted at international cohorts of undergraduate management students.
Design/methodology/approach
A new conceptual framework for experiential learning that draws on both scholarly and experimental learning. Using learner-centred learning, the approach aims to engage each student to act both as a learner and a mentor, thus empowering them into enhancing their own and the overall class’ learning experience.
Findings
Applying the diversity of students’ individual cultural mindsets to analyse and critically evaluate some of the current most pressing organizational and national/international dilemmas in sustainability. The preliminary outcomes seem to indicate that this approach enriches the students’ learning experience and motivates them to become reflective practitioners and sustainability-focused leaders in their future organizational roles.
Research limitations/implications
A framework for an empirical mapping of this important area of teaching and learning (T & L) aimed at a highly international body of undergraduate management students. This is currently under-represented in academic writing and practice, as most of the comparable situations so far mainly address post-graduate cases and do not reflect on the international diversity of the student body.
Practical implications
This research reflects on the importance of embedding diverse views on the same issues based on different cultural and socio-economic perspectives, and therefore it brings value to the students’ experience in view of enhancing their global and international human relations awareness and negotiation skills in view of more meaningful sustainability-focused plans and actions.
Social implications
Students become aware of differences in needs, resources, cultural perceptions, business standards, practices and policies in place in different countries, and they will be committed to embedding sustainability issues in their future life as business practitioners and will be able to ensure the most appropriate business responses to a planet and humanity under pressure.
Originality/value
A rather innovative T & L approach to embed sustainability issues in undergraduate management students training in a highly international context. This is currently under-represented in academic writing and practice, in spite of the numerous programmes that nowadays bring students from all over the world to study together at higher education/university undergraduate level.
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Maria João Bettencourt Gomes de Carvalho Simas, Jorge Francisco Bertinetti Lengler and Nelson José dos Santos António
This paper seeks to integrate sustainable development, based on the application of the extended bottom line (EBL-GMS®) concept, into the implementation of organizational strategy…
Abstract
Purpose
This paper seeks to integrate sustainable development, based on the application of the extended bottom line (EBL-GMS®) concept, into the implementation of organizational strategy with the relevant stakeholders. As a result, a theoretical model is proposed.
Design/methodology/approach
The paper reviews selected literature to propose and analyse how sustainable development can be integrated into the implementation of organizational strategy.
Findings
This paper proposes a conceptual model that deals with the relationship between sustainable development and implementation of organizational strategy with the distinct stakeholders of a company. In the proposed model, authors indicate how the concept of sustainable development could be operationalized through each of the organizational stakeholders.
Originality/value
Companies, as dynamic systems, are relevant in the implementation process of sustainable development, which requires this concept to be fairly applicable. In general, only one of the bottoms of the triple bottom line (TBL) has been considered, being essential to integrate and consolidate, through an ethical and balanced manner, the economic, social, environmental and corporate identity elements. This paper addresses a critical condition for companies operating in highly competitive contexts: sustainable development and its relationships with strategy implementation. The originality lies in the fact that no studies have analysed the relationship between the sustainable development concept and organizational strategy implementation, based on the operationalisation of the extended bottom line (EBL-GMS®) concept.
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This paper aims to identify under which circumstances company internal emission trading schemes (IETS) are applied and to examine their actual effects on corporate greenhouse-gas…
Abstract
Purpose
This paper aims to identify under which circumstances company internal emission trading schemes (IETS) are applied and to examine their actual effects on corporate greenhouse-gas (GHG) emissions.
Design/methodology/approach
Using contingency theory, factors are identified that influence corporate decisions to introduce an IETS. To examine the effects of IETSs, emissions data for a sample of large German companies is used for linear regression modelling.
Findings
The paper finds that today, IETSs are mainly applied by companies with high levels of emissions that are subject to external trading schemes. The current use of IETSs seems to be primarily driven by the interest to reduce emissions cost-efficiently. Testing the effects of IETSs reveals that they are able to reduce corporate GHG emissions significantly.
Research limitations/implications
The effects of IETSs are only tested for companies subject to an external emission trading scheme. Furthermore, the analysis does not distinguish between different types of IETSs. Future research should address the issue of whether the reductions observed also hold true for companies not subject to external trading schemes and should formulate recommendations on how IETSs should be designed.
Practical implications
The paper informs practitioners about the potential benefits of IETSs.
Originality/value
For the first time, the effects of IETSs are tested for companies subject to an external emission trading scheme. The analysis suggests that a new academic debate on IETSs is needed as the introduction of external emission trading schemes has not rendered IETSs redundant.
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Roland Bardy and Maurizio Massaro
This paper seeks to present a model which connects performance measurement at the business level to the concept of public goods usage, and thus incites a linkage between the…
Abstract
Purpose
This paper seeks to present a model which connects performance measurement at the business level to the concept of public goods usage, and thus incites a linkage between the micro- and macro-economic aspects of sustainability.
Design/methodology/approach
The paper presents the essentials of a public goods cost perspective in order to agitate discussion between statisticians, standard-setters for business reporting and practitioners who wish to explore new approaches in the topic of building performance indicators.
Findings
The paper illustrates what has been achieved in measuring the outcomes of sustainable development efforts and what still needs to be done in order to arrive at aggregate values for national and global commons.
Research limitations/implications
The viability of the concept will depend on the co-operation of businesses and national statistics which test the feasibility of the proposed micro-macro-link through numerical studies. As the paper is published, efforts are under way with a piloting group to initiate a pertinent study, but the results have yet to be attained.
Practical implications
For practitioners in both the statistics profession and management accounting who are concerned with measurement of socioeconomic and environmental phenomena, this attempt at integrating sustainable development indicators to the managerial control system of companies might provide a valuable proposition. It also is a helpful contribution to the ongoing debate about the value and credibility of sustainability reporting.
Social implications
If businesses make no attempts to exhibit numerically how they contribute to preserve and expand the societal commons, they will be confronted with ever-growing agitation from pressure groups and they might be bypassed in the discussion on the issue of sustainability parameters that those groups are advocating.
Originality/value
This is the first academic paper that demonstrates a reporting model that unites business accounts and national accounts.
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