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The consequences of human social irresponsibility urge socially responsible reactions. The authors expose the consequences of socially irresponsible behaviour and state possible requisitely holistic tools to eliminate organisations’ dangerous and socially irresponsible behaviour. This paper aims to examine how the viable system model (the VSM) used as a diagnostic tool can help organisations support socially responsible behaviour.

Given the variety of systems methodologies, the authors selected the VSM as a key methodological tool of Organizational Cybernetics. A case-study approach is used to demonstrate the power of the VSM as a diagnostic tool.

Humans need to replace recklessness and selfishness by faster re-orientation towards a socially responsible society. By following the cybernetic circle of the preparation and implementation of the management process and practising social responsibility via the VSM, organisations can conduct socially responsible business operations for a socially responsible society. Respecting the pluralist nature of social responsibility and a limited framework of the VSM, the VSM analysis needs to be supported by interpretive systems approaches, such as Strategic Assumptions Surfacing and Testing (SAST).

The presented study’s limitation is the case study of a selected organisation from Europe. The discussion could be relevant to each organisation, which is observed as a viable system. The insights gained with this case study can be broadened by empirical research involving diverse organisations from various countries.

Research results indicate socially irresponsible behaviours of the researched organisation and possible ways of overcoming them. The cybernetic circle of the preparation and implementation of socially responsible management processes through the VSM offers a possible path towards more social responsibility in organisations. Moreover, the VSM should be used in combination with interpretive systems approaches, such as SAST.

The generality of the VSM indicates that decision-makers could use the VSM for diagnosing socially irresponsible behaviour in organisations and for redesigning organisations to help develop a more socially responsible society.

The paper contributes to a cybernetic framework and methodological support to social responsibility. This study could serve as an essential starting point for organisations wishing to take further steps towards social responsibility.

The purpose of this paper is to prove that it is possible and necessary that higher education institutions develop appropriate competencies of students during the learning process as required by the practice if teachers use the systemic approach and cybernetics knowledge. The authors especially research the importance of competence entrepreneurship and how to stimulate entrepreneurship by developing competencies of creativity, teamwork and communication.

Based on systems theory, transversal competencies entrepreneurship, creativity, teamwork and communication, as well as their interdependence, were requisitely holistic selected. In the selection of diverse contemporary learning methods, the authors started from an action research approach that implies learning by doing, i.e. participation of students. With the use of statistical methods, the authors showed that a cyber-systemic requisite holistic learning action approach based on interdependence of teacher and students learning process results in innovation of researched transversal competencies.

Based on two quantitative and qualitative researches of 96 students’ competencies, the authors found out that when using contemporary learning methods, the desired results can be achieved. In described learning process everyone involved gained: both the teacher and the students.

The survey does not include verifying the usefulness of developed competencies in practice. Also, the study only covers the findings of the research study of one academic year.

The research is important for the practice of higher education, as it demonstrates that the teacher is with a targeted focus on the selected viewpoints able to effectively improve students’ competencies.

If higher education’s institutions take a strategic decision to target improvement of the transversal competencies of students, they will be easier and faster to employ, and practice will get more relevant employees. The economy will be more efficient and effective.

According to the authors’ knowledge, no research measures the development of selected transversal competencies using the contemporary learning methods, based on cyber-systemic learning action approach. The authors found out that the methods used have influenced the final results, which show that all measured students’ transversal competencies have improved.

This paper strives for stressing the need for tourism enterprises' (TEs') policy/governance innovation towards more social responsibility for stimulating their competitiveness. The purpose is to develop suggested content-related guidelines for developing social responsible TE policy and to show the practical implementation guidance for implementation of the theoretical research. According to the authors' knowledge, this has not yet been researched in the field of tourism industry (TIN).

The MER model of integral management has been upgraded by Mulej's Dialectical Systems Theory. The authors considered all relevant and only the essential aspects needed for a requisitely holistic approach towards developing the guidelines for innovating the TEs' policy/governance.

Innovation of TEs' policy/governance is possible only with the requisitely holistic and dialectical approach. TEs that will be able to track the suggested guidelines of tourism policy/governance innovation towards holism, systemic thinking, social responsibility, and sustainable tourism are more likely to succeed. Therefore, the stimulating of competitiveness and innovation of the TIN can be achieved through enterprises' policy/governance innovation that the authors suggested.

The TEs can establish socially (and otherwise) responsible enterprise policy/governance in accordance with the recommendations developed here.

The given suggestions are not known in available literature. The paper exposes the need for holism and consistency of TEs' development potential and interdependently examines the overlaying areas of TEs' policy/governance, social responsibility, and holism/wholeness. The Dialectical Systems Theory systemic approach exposes the need to innovate enterprise policy/governance, if humankind is to survive.

Purpose: This chapter focuses on the enterprise’s ethics and social responsibility, which are interdependently resulting in an enterprise’s credibility and better performance. The authors provide a comprehensive tool that can help enterprises and humankind to find a better way toward new economic and social conditions, thus society’s transformation, beginning with the enterprise-level innovation of decisions that originate from the (key) stakeholders’ personal level innovation of decisions. The purpose is to show a possible path toward requisitely holistic enterprises’ governance, management and practice.

Method: The authors use a qualitative methodological approach, based on three relations (the law of requisite holism, the law of hierarchy of succession and interdependence, and the law of entropy) and three elements (10 guidelines defining the subjective starting points and objectives, and 10 guidelines on assuring the agreed policy to survive in latter steps of working process) of Dialectical systems theory. This chapter methodologically also follows the ethics of interdependence. Based on the research, the authors propose to use the supplemented credibility strategy as a possible methodological way of introducing enterprise ethics into practice.

Findings: The authors introduce a supplemented model of the strategy of an enterprise’s credibility. The authors propose using this new model to develop an enterprise’s social responsibility and ethics in a broader sense. The authors focus is on financial institutions’ governance and credibility. The main finding of this chapter is that strong regulation of the financial sector contributes positively to all four dimensions in the strategy of an enterprise’s credibility – if it is requisitely holistic rather than one-sided and short-term.

Originality and Significance of Findings: The strategy of an enterprise’s credibility could be used as a practical implementation tool for (key) stakeholders. They can use the strategy of an enterprise’s credibility to innovate its behavior toward appropriate holistic behavior and sustainable development stimulating. This new tool can lead enterprises toward (more) social responsibility, enterprise ethics and credibility. In applying this theory to financial institutions, the authors find that such financial regulation (and supervision) significantly strengthens multiple dimensions of enterprise credibility. In this regard, the authors find it favorable and encourage such regulation in all enterprises engaged in financial services, including non-bank institutions. Besides, to add to more comprehensive social benefits, the authors find it favorable to encourage similar development in other economic sectors, not the opposite, deregulation.

Although Slovenia is not part of the Western Balkans region, due to the common Yugoslav (SFRY) history, it faces similar problems as the countries of the region do, but attempts to solve them in a unique way, which could be an example for other countries of that region. Consequently, this chapter explains the necessity of global sustainable development and practices of Slovenia from both the theoretical and practical aspects. Specifically, many Slovenian enterprises have developed a socially responsible culture towards a sustainable future; moreover, many greening practices of more and more sustainable, responsible and ethical enterprises can also be readily found in Slovenia. Furthermore, some researchers see Slovenia as a possible model of a social responsibility program or an integral green country that could be an example towards developing in a sustainable manner and showing a path towards a sustainable future of the world.

Ethical behaviour of enterprises can be attained only by planning of ethics. The purpose of this paper is to show the need for the business ethics planning, to disclose the need for the requisitely holistic planning of enterprise ethics, and to offer the concept of the requisitely holistic planning of enterprise ethics.

The research cognitions on the importance of ethical core values, enterprise culture, ethical climate and informal as well as formal measures of business ethics are discussed and argued in application of the dialectical systems theory. The various research insights are used and applied in concluding concept of requisitely holistic planning of enterprise ethics.

For successful implementation of the ethics program or plan, it is important that the program is internalized by all enterprise's stakeholders. The paper shows that credibility and ethical behaviour of an enterprise can be achieved only through requisitely holistic planning of enterprise ethics.

This paper gives us the insights in the state of the importance and interconnection between ethical core values, culture and ethical climate as well as informal and formal measures of business ethics in relation to enterprise ethics implementation. The present research paper also has important practical implications since it shows the importance of the requisitely holistic planning of enterprise ethics in a sense of sustainable development of enterprises as well as enterprises' long‐term success.

The available literature does not provide for a similar research or concept of requisitely holistic planning of enterprise ethics. The paper also models the interconnection between core values, culture, climate and informal as well as formal measures of business ethics in order to understand the importance of enterprise ethics.

Purpose/Aim: Over the last quarter of a century, several voluntary frameworks and non-financial reporting standards have been developed by various initiatives and organisations. Especially after the 2008 financial crisis, which deepened into values crises, the need for evaluating social, environmental, and economic consequences and herein for non-financial disclosures accrued. This chapter aims to outline the current state in the ecosystem for non-financial reporting and its projected future developments and suggests further developments in this field. Since financial institutions played a negative role in the crises and will be important in future responsible investing, the authors also addressed some financial institutions’ specific non-financial issues.

Method: In search of an answer to our questions about whether existing non-financial reporting pronouncements meet (various) stakeholders’ expectations and whether international pronouncements are needed, we rely on triangulation. We start with the identification of phenomena of non-financial reporting. Description of phenomena is further on supplemented with a literate overview. Based on a review of prior research and study of the current framework’s pros and cons, we present a possible path of further development in non-financial reporting. Making that mixed-methodological approach is used (i.e. deductive and inductive reasoning).

Results/Findings: The authors deduce that there has been a substantial increase in demand for non-financial information, social responsibility ratings and other non-financial information services on behalf of preparers, users of such reports and the public. The authors particularly highlight the shortcomings that currently exist and outline the characteristics that future international non-financial reporting frameworks would have to meet with the awareness that such framework or standards will have their advantages and disadvantages. As seen by the authors, the main problem is how to achieve political consensus and then general acceptance by users.

Originality/Significance: The International Financial Reporting Standards (IFRS) Foundation has become active in the field of non-financial reporting and started a project to become an internationally recognised standard-setter. However, with many mandatory or voluntary initiatives being started in this field, IFRS Foundation will need to address many challenges and ambiguities to become a leading organisation in non-financial reporting. Therefore, the research question is whether a new board, comparable to the International Accounting Standards Board, with the straightforward task of setting non-financial reporting standards would be needed in the future.