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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: 8 June 2021

Alan Gillies

Co-production has been used in public services in the UK areas such as mental health to improve the participation of service users in decisions made about the services…

Abstract

Purpose

Co-production has been used in public services in the UK areas such as mental health to improve the participation of service users in decisions made about the services traditionally provided for them and done to them. It has also been used in areas such as mental health and to address concerns about the quality of services provided to members of minority communities. Western Australia is currently passing legislation to address the issue of aboriginal cultural heritage management in the context of recent adverse incidents such as the incident where Rio Tinto was responsible for the destruction of the site. This paper aims to show how a formalised model of co-production can assist in the implementation of this legislation.

Design/methodology/approach

This paper considers how effective co-production has been within the domain of mental health services in the UK and then considers whether they are lessons that may be learnt in other contexts. It considers whether concepts from co-production have a role to play in ensuring that the legislation and its implementation are not seen as actions done to or on behalf of the aboriginal communities and if a more structured approach to coproduction can produce a model, which facilitates genuinely collaborative aboriginal heritage management.

Findings

The approach has facilitated the development of a model to monitor and improve collaboration within aboriginal cultural heritage management, which complements existing participatory approaches and enables businesses to demonstrate their legislatory compliance.

Social implications

The study offers an approach, which may be used globally to empower indigenous communities in decision-making in other contexts, such as deforestation in South America and oil and gas exploitation on Inuit and First Nations land in Canada.

Originality/value

The use of co-production concepts and capability modelling is novel in this space.

Details

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

Keywords

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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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Book part
Publication date: 18 December 2016

Abstract

Details

The Crisis of Race in Higher Education: A Day of Discovery and Dialogue
Type: Book
ISBN: 978-1-78635-710-6

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Book part
Publication date: 29 August 2017

Elsie C. Ameen and Daryl M. Guffey

This chapter includes a citation analysis of the first 16 volumes of Advances in Accounting Education: Teaching and Curriculum Innovations (henceforth, Advances in

Abstract

This chapter includes a citation analysis of the first 16 volumes of Advances in Accounting Education: Teaching and Curriculum Innovations (henceforth, Advances in Accounting Education). Using this analysis, we identified the top 20 articles of the 195 articles published. This analysis provides an understanding of the relative contribution and impact of the papers published in Advances in Accounting Education, and the information provides past authors with a measure of how their contributions compare with the contributions of other authors. Also, this analysis may be valuable for potential contributors who are developing a research topic in that it will enable them to identify the types of articles that have traditionally had the greatest impact.

We also identify the top 30 authors of the 383 who have published in the journal. This analysis not only gives feedback to the authors listed, but also helps accounting education researchers identify authors whose work may be relevant to their interests.

We report the research categories (issues) and methodologies used for all articles published from 1998 to 2015 in Advances in Accounting Education. We also compare the research issues and research methodologies used in Advances in Accounting Education to those in the Journal of Accounting Education and Issues in Accounting Education for the period 2006–2015. Authors considering submitting a manuscript to one of these journals can use this information to determine which journal might be the best fit for their work.

Details

Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-78743-343-4

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Article
Publication date: 1 April 2004

Georgios I. Zekos

Investigates the differences in protocols between arbitral tribunals and courts, with particular emphasis on US, Greek and English law. Gives examples of each country and…

Abstract

Investigates the differences in protocols between arbitral tribunals and courts, with particular emphasis on US, Greek and English law. Gives examples of each country and its way of using the law in specific circumstances, and shows the variations therein. Sums up that arbitration is much the better way to gok as it avoids delays and expenses, plus the vexation/frustration of normal litigation. Concludes that the US and Greek constitutions and common law tradition in England appear to allow involved parties to choose their own judge, who can thus be an arbitrator. Discusses e‐commerce and speculates on this for the future.

Details

Managerial Law, vol. 46 no. 2/3
Type: Research Article
ISSN: 0309-0558

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