Search results

1 – 10 of 27
To view the access options for this content please click here
Article
Publication date: 1 February 2016

Irina Lock and Peter Seele

This paper aims to study the state of the art of corporate social responsibility (CSR) governance and operational structure within the most sustainable companies to arrive…

Abstract

Purpose

This paper aims to study the state of the art of corporate social responsibility (CSR) governance and operational structure within the most sustainable companies to arrive at a typology of CSR organization. Whether companies consider corporate social responsibility (CSR) a strategic management task is mirrored in the department and governance structure of CSR.

Design/methodology/approach

By conducting a web content analysis, the authors apply a “best practice” approach to examine the vertical and horizontal organization of CSR within the “most sustainable companies worldwide” (Robeco SAM, 2013).

Findings

The results show that most corporations have in place governance structures for CSR that organize it horizontally in stand-alone departments. Three types of CSR organization best practice emerged: the single-headed, two-headed and infused types.

Practical implications

The paper indicates three different ways that companies can organize CSR internally. The authors discuss the feasibility of such organization for large and small companies and their day-to-day business.

Originality/value

The paper addresses the under-researched area of vertical and horizontal CSR organization at the micro level. The authors analyze the state of the art of organizational and governance structures of CSR in the most sustainable companies and deduce three types of CSR governance and operational architecture.

Details

Corporate Governance: The International Journal of Business in Society, vol. 16 no. 1
Type: Research Article
ISSN: 1472-0701

Keywords

To view the access options for this content please click here
Article
Publication date: 3 June 2021

Sebastian Knebel and Peter Seele

Sustainable public procurement (SPP) lacks common means for its operationalization within legislative latitudes. Through the translation of sustainability indicators (SIs…

Abstract

Purpose

Sustainable public procurement (SPP) lacks common means for its operationalization within legislative latitudes. Through the translation of sustainability indicators (SIs) from CSR and corporate sustainability reporting into the needs of SPP, this paper aims to support the framing process of sustainability in public procurement. This paper does so along with the case of Switzerland.

Design/methodology/approach

This paper performs a typological analysis of well-established SIs from CSR reporting to propose a criteria framework for SPP. Second, this paper tests the framework’s usability and feasibility with an expert online survey conducted in the Swiss SPP landscape.

Findings

This paper proposes 10 generic criteria to frame the operationalization of SPP. Furthermore, public procurement experts from Switzerland evaluate the SPP framework as useful and feasible.

Research limitations/implications

A limitation of the study can be seen in its deductive approach. Thus, it rather complements recent inductive approaches of SPP type and frame developments than replacing them. Future studies can further refine the understanding and operationalization of sustainability in public procurement.

Practical implications

The generic SPP criteria framework provides a common ground for the operationalization of SPP building on existing sustainability performance measurement knowledge and a frame to operationalize sustainability measurements for public tender processes.

Social implications

Implementing sustainability in public procurement potentially changes market behaviors globally toward social equality and minimization of climate change impacts. This research aims to support the SPP implementation process.

Originality/value

To the best knowledge, this is the first attempt to directly translate established SIs from sustainability reporting into public procurement to frame SPP and to use existing sustainability measurement knowledge for its operationalization and harmonization.

Details

Journal of Public Procurement, vol. 21 no. 2
Type: Research Article
ISSN: 1535-0118

Keywords

To view the access options for this content please click here
Article
Publication date: 29 October 2020

Sebastian Knebel and Peter Seele

Corporations have to increasingly include corporate social responsibility (CSR) communication by responding to public procurement tenders because of the recently revised…

Abstract

Purpose

Corporations have to increasingly include corporate social responsibility (CSR) communication by responding to public procurement tenders because of the recently revised Government Procurement Agreement (GPA) concluded by the World Trade Organization (WTO). The authors argue that procurement tenders are to be seen as part of corporate communications, particularly when aligned with CSR reporting and performance indicators as proposed by the Global Reporting Initiative (GRI). The recently published ISO 20400 on sustainable procurement lacks a clear usage indication of sustainability indicators (SIs). This paper aims to close this gap.

Design/methodology/approach

The paper performs a typological analysis of sustainability indicators in a sample of 665 currently used SIs. Furthermore, the paper conceptualizes a SIs selector for Sustainable Public Procurement (SPP) which is based on the typological analysis and acknowledges recent developments in the evolution of SIs.

Findings

The SIs typology results in three indicator types. The typology leads to the conceptualization of SI’s selector for sustainable public procurement. It enables professionals to build indicators for SPP considering the context of sustainability with impact valuations and allows scholars to advance research on measurement and decision-making.

Originality/value

To the authors’ best knowledge, this is the first introduction of procurement tender processes as part of corporate communications. Furthermore, the derived typology contributes an overview of existing SIs used in CSR communication. The paper contributes a self-responsible and pragmatic approach to CSR theory as private business self-regulation and a definition of SIs for corporate communications.

Details

Corporate Communications: An International Journal, vol. 26 no. 3
Type: Research Article
ISSN: 1356-3289

Keywords

To view the access options for this content please click here
Article
Publication date: 6 June 2016

Georg von Schnurbein, Peter Seele and Irina Lock

The purpose of this paper is to add to a better understanding of relationship of corporate social responsibility (CSR) and corporate philanthropy. The authors argue that…

Abstract

Purpose

The purpose of this paper is to add to a better understanding of relationship of corporate social responsibility (CSR) and corporate philanthropy. The authors argue that corporate philanthropy is exclusive to CSR because of their different characteristics.

Design/methodology/approach

This paper is based on a profound literature review and discusses the relationship of CSR and corporate philanthropy from a theoretical point of view. By conceptually combining the CSR pyramid and the triple bottom line approach, the authors show that corporate philanthropy has a special role outside of the classical CSR concept.

Findings

Four fundaments of corporate philanthropy – economic, motivational, creative and moral – are described that illustrate the importance and outstanding role of corporate philanthropy for today’s businesses. Based on these, the authors formulate three new forms of corporate giving, volunteering and foundations, which the authors subsume under the novel notion of “exclusive corporate philanthropy”.

Research limitations/implications

The main contribution of this paper for future research is to regard corporate philanthropy as exclusive to CSR. Future studies might, therefore, consider the different characteristics of corporate philanthropy and engage in an empirical investigation of this new type.

Practical implications

The model of exclusive corporate philanthropy presented in this paper provides practitioners with a better understanding of how corporate philanthropy can be rolled out today.

Originality/value

This paper offers a new perspective on the relationship of CSR and corporate philanthropy. Based on the economic, motivational, creative and moral characteristics of corporate philanthropy, the authors establish a clear distinction between the two concepts.

Details

Social Responsibility Journal, vol. 12 no. 2
Type: Research Article
ISSN: 1747-1117

Keywords

To view the access options for this content please click here
Article
Publication date: 7 April 2015

Sebastian Knebel and Peter Seele

The purpose of this paper is to examine the status of non-financial reporting according to the Global Reporting Initiative (GRI) 3.1 A+ standard. By examining the…

Abstract

Purpose

The purpose of this paper is to examine the status of non-financial reporting according to the Global Reporting Initiative (GRI) 3.1 A+ standard. By examining the comprehensiveness of the GRI performance in corporate non-financial reports classified as A+ the authors challenge the external assurance system imposed by GRI 3.1 A+ and discuss future directions for the application of GRI 4.0, particularly with regard to the standardized corporate reporting software language XBRL.

Design/methodology/approach

The authors applied a three-step-research design based on four literature-derived hypothesis and examined all 177 GRI 3.1 A+ reports (2012-13) by coding along 41 variables plus the 84 performance indicators of GRI 3.1 to test accessibility, ability to download, achievability, and the possibility to compare them to older reports.

Findings

The results indicate a lack of completeness of GRI’s 3.1 key performance indicators in A+ assured reports, that is made possible due to the reporting flexibility and voluntariness of the guideline. The authors find that the average of disclosed core indicators is 77.66 percent. Single A+ reports disclose even fewer GRI core indicators that B+ reports, which challenges the validity of the assurance system of GRI 3.1.

Research limitations/implications

In this study the (core) indicators were taken as given by GRI 3.1; the quality of the indicators was not measured or weighted.

Practical implications

Implications may emerge for redesigning non-financial reporting guidelines.

Social implications

By critically indicating possible weaknesses of the GRI 3.1 guidelines the authors aim to contribute to a more transparent and effective non-financial reporting.

Originality/value

As an increasing number of contributions criticize the credibility of non-financial reporting and also GRI’s role, the research for the first time provides empirical evidence of the shortcomings of CSR and sustainability reporting regarding comprehensiveness, accessibility, and comparability.

Details

Corporate Communications: An International Journal, vol. 20 no. 2
Type: Research Article
ISSN: 1356-3289

Keywords

To view the access options for this content please click here
Book part
Publication date: 12 December 2011

Peter Seele

This chapter aims to develop an institutionalist concept of faith based on Williamson's concept of ‘institutional trust’ and Coleman's contribution to ‘placement of…

Abstract

This chapter aims to develop an institutionalist concept of faith based on Williamson's concept of ‘institutional trust’ and Coleman's contribution to ‘placement of trust’. As a starting point, it considers the social capital literature on trust from the perspective of institutional economics and economic anthropology. ‘Institutional faith’ posits as a normative state the inevitability of trust with regard to certain questions human beings cannot answer. This has a behaviour-channelling effect which makes, e.g. for institutional stability. The proposed concept is evaluated critically by contrasting it with T. Kuran's concept of ‘preference falsification’ in the Hindu caste system. Finally, the concept is challenged by today's Hindu fundamentalism and makes a differentiation between fundamentalism and institutional faith.

Details

The Economics of Religion: Anthropological Approaches
Type: Book
ISBN: 978-1-78052-228-9

To view the access options for this content please click here
Book part
Publication date: 12 December 2011

Abstract

Details

The Economics of Religion: Anthropological Approaches
Type: Book
ISBN: 978-1-78052-228-9

To view the access options for this content please click here
Book part
Publication date: 12 December 2011

Lionel Obadia and Donald C. Wood

The “economics of religion” has grown into a new and groundbreaking approach to the study of religious beliefs, preferences, attitudes, belongings, organizations, and…

Abstract

The “economics of religion” has grown into a new and groundbreaking approach to the study of religious beliefs, preferences, attitudes, belongings, organizations, and dynamics. This chapter circumscribes its epistemological area, outlines some of the major developments in the field, allows place for the presentation of both important theoretical models (market theory, rational choice, supply-and-demand) and crucial criticisms that have been directed toward them. If the “economics of religion” partakes of an attempt to explain religion in ancient or recent history, in the conceptual prism of economics, the general movement known as globalization has accelerated the convergence of economics and cultural/social analysis in religious studies. Anthropology, however, has gone its own way regarding economic issues. It has been somewhat reluctant to espouse the principles of “economics of religion,” even while being convinced of its relevance. Some recent anthropological works on globalization and religion are presented here as examples of this ambivalent contribution of anthropology to the economics of religion in global settings.

Details

The Economics of Religion: Anthropological Approaches
Type: Book
ISBN: 978-1-78052-228-9

To view the access options for this content please click here
Article
Publication date: 7 April 2015

Wim J.L. Elving, Ursa Golob, Klement Podnar, Anne Ellerup - Nielsen and Christa Thomson

This editorial is an introduction to the special issue on CSR Communication attached to the second CSR Communication Conference held in Aarhus (Denmark) in September 2013…

Abstract

Purpose

This editorial is an introduction to the special issue on CSR Communication attached to the second CSR Communication Conference held in Aarhus (Denmark) in September 2013. The purpose of this paper is to critically evaluate the role of CSR communication and the development of theory and practice of CSR Communication in recent years.

Design/methodology/approach

The editorial sets up a research agenda for the future, the premises outlined about the role of CSR communication being based on Habermas’ (1984) idea of instrumental/strategic and communicative action.

Findings

The theoretically based research shows that there are different framings of CSR. In the first framing, the business discourse is trying to institutionalize CSR and sustainability by pursuing CSR purely as a business case. In the second framing, alternative CSR discourses are challenging the business discourse, communication being oriented towards shared understanding.

Originality/value

The above findings are original insofar as they have implications for CSR communication scholars and practitioners. It is, for example, important that they acknowledge that two kinds of framings exist, and that they are interdependent. Hence, they should not fall into the trap of a critical discourse of suspicion where CSR communication is constantly criticized as a tool to serve business interests. In the context of strategic and/or communicative action, CSR communication occurs in different forms and for different purposes – either as informative, persuasive, aspirational and participatory type of CSR communication.

Details

Corporate Communications: An International Journal, vol. 20 no. 2
Type: Research Article
ISSN: 1356-3289

Keywords

To view the access options for this content please click here
Book part
Publication date: 21 October 2020

Annkatrin Mies and Peter Neergaard

In 2014, the European Union (EU) adopted the non-financial reporting Directive (2014/95/EU) making the disclosure of certain non-financial topics mandatory for large…

Abstract

In 2014, the European Union (EU) adopted the non-financial reporting Directive (2014/95/EU) making the disclosure of certain non-financial topics mandatory for large listed companies. They are required to report on policies, actions and outcomes regarding their environmental impact, social and employee matters, impact on human rights and corruption. Denmark introduced mandatory corporate social responsibility (CSR) reporting already in 2009, while Germany had no specific legislation on CSR reporting before 2017. Some authors allege that regulation positively impacts CSR reporting, while others argue that the voluntary nature of CSR reporting is essential (Romolini, Fissi, & Gori, 2014). Critics of mandatory reporting claim that non-financial reporting should develop bottom-up, as mandatory one-size-fits-all solutions are inappropriate given the differences among companies (ICC, 2015). The aim of this chapter is to evaluate the effect of legislation on reporting quality by comparing Denmark with a long tradition for mandatory reporting and Germany introducing mandatory rather recently. However, a rich body of literature exists on factors impacting CSR reporting other than legislation. These are among others: firm size, ownership structure, industrial sector and culture (Hahn & Kühnen, 2013.)

The chapter applies a content analysis of 150 CSR reports from German and Danish listed companies between 2008 and 2017 from four different industrial sectors. The chapter finds that mandatory reporting improves overall report quality by lifting the quality floor, yet, without lifting the quality ceiling. Size is important as improvements in reporting are largest in small and medium-sized companies. Companies in environmentally sensitive sectors tend to disclose more relevant environmental information than companies in less sensitive sectors. Both culture and ownership structure has a moderating effect on report quality.

Details

Governance and Sustainability
Type: Book
ISBN: 978-1-80043-151-5

Keywords

1 – 10 of 27