Corporate accountability and the physical environment: Social responsibility and accounting beyond profit

1993 ◽  
Vol 2 (2) ◽  
pp. 1-11 ◽  
Author(s):  
Jan Bebbington ◽  
Rob Gray
Keyword(s):  
Social Responsibility ◽  
Physical Environment ◽  
Corporate Accountability

scholarly journals Global Corporate Accountability

2020 ◽  
pp. 45
Author(s):  
Jean-Jacques Lambin
Keyword(s):  
Social Responsibility ◽  
Environmental Performance ◽  
Economic Globalization ◽  
Economic Sustainability ◽  
Corporate Accountability ◽  
Publicly Traded ◽  
Accountability System ◽  
Civil Regulation ◽  
Structural Imbalance

Global corporate accountability refers to the performance of a publicly traded company in non-financial areas such as social responsibility, sustainability and environmental performance. The emergence of global civil regulation is rooted in the perception that economic globalization has created a structural imbalance between the size and power of global firms and markets and the capacity and/or willingness of governments to adequately regulate their corporate conduct. The objective of economic sustainability implies the development within the firm of a societal corporate accountability system, which will help the firm to manage its economic and societal responsibilities and to periodically report to its different stakeholders.

scholarly journals Human geography and questions for social work education

2012 ◽  
Vol 7 (2) ◽  
pp. 55-68
Author(s):  
Pat Wilkinson ◽  
Gavin Bissell
Keyword(s):  
Social Work ◽  
Social Responsibility ◽  
Social Work Education ◽  
Physical Environment ◽  
Social Work Students ◽  
Human Geography ◽  
Health Training ◽  
Social Work Training ◽  
Work Training ◽  
Work Education

Despite a sometimes implied lead, in the social work literature, of social work training over health training in the area of values, since the decline of community social work in the 1980s health training has developed a focus upon the physical environment which seems set to leave social work education trailing behind in the area. This paper therefore explores inter - professional overlap in the area of human geography, and in particular its relation to professional identity and the core social work value of social responsibility. Finally, it outlines ways of raising awareness of the physical environment among social work students, and in doing so seeks to break free of the placement/learning environment dichotomy and link social responsibility to the campus experience itself.

scholarly journals Accountability by design? Exploring design characteristics of corporate social responsibility standards

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Norma Schönherr ◽  
Heike Vogel-Pöschl ◽  
Florian Findler ◽  
André Martinuzzi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Structural Variation ◽  
Corporate Accountability ◽  
Content Type ◽  
Systematic Exploration ◽  
Quantitative Analyses ◽  
Design Characteristics ◽  
Corporate Social ◽  
Related Design

Purpose While corporate social responsibility (CSR) standards are amongst the most widely adopted instruments for supporting firms in becoming more accountable, firms who adopt them frequently fail to comply. In this context, the purpose of this study is to explore to what extent CSR standards are designed for accountability. In the analysis, this paper investigates design characteristics related to accountability across different standard types, namely, principle-based, reporting, certification and process standards. Design/methodology/approach This study reviews the design characteristics of 50 CSR standards in a systematic and comparative fashion. This paper combines qualitative deductive coding with exploratory quantitative analyses methods to elucidate structural variance and patterns of accountability-related design characteristics across the sample. Findings This study finds that the prevalence of design characteristics aimed at fostering accountability varies significantly between different types of standards. This paper identifies three factors related to the specific purpose of any given standard that explain this structural variation in design characteristics, namely, implementability, comparability and measurability. Practical implications Non-compliance limits the effectiveness and legitimacy of CSR standards. The systematic exploration of patterns and structural variation in design characteristics that promote accountability may provide valuable clues for the design of more effective CSR standards in the future. Social implications Better understanding the role of design characteristics of CSR standards is critical to ensure they contribute to greater corporate accountability. Originality/value This study strives to expand the current understanding of the design characteristics of CSR standards beyond individual cases through a systematic exploration of accountability-related design characteristics across a larger sample.

Social responsibility-related governance disclosure: exploration of managerial perspective in a developing country

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Yousuf Kamal
Keyword(s):  
Social Responsibility ◽  
Information Disclosure ◽  
Annual Reports ◽  
Corporate Accountability ◽  
Content Type ◽  
Corporate Managers ◽  
Corporate Executives ◽  
Audit Reports ◽  
Corporate Social ◽  
Societal Expectations

Purpose This study aims to explore corporate managers’ perspectives regarding the disclosure (non-disclosure) of social- and environment-related governance information. Design/methodology/approach Insights into corporate managers’ perspectives are explored by conducting in-depth personal interviews with senior corporate executives of textile and garment companies in Bangladesh. Findings This study establishes that the use of traditional media, such as corporate annual reports, for corporate social responsibility (CSR)-related governance information disclosure can be limited in particular situations, including the case of garment companies, wherein the provision of extensive governance information is necessary, and the information users find special purpose reports, e.g. social audit reports, more comprehensive, credible, and beneficial than annual reports. The results reveal that corporate managers of Bangladeshi supply companies are motivated by financial returns, and they aspire to ensure that buyers (powerful stakeholders) obtain the required CSR-related governance information; this is neither driven by corporate accountability nor transparency. Upon using the managerial branch of the stakeholder theory, the result of this study shows that corporate managers are influenced by powerful stakeholders when they make decisions vis-à-vis the provision of CSR-related governance information. Originality/value This study provides an implication for academics and practitioners toward understanding that corporate managers often provide substantive disclosures of CSR-related governance information through alternative media that have not been previously documented in the literature. Herein, a metaphor – veil – is used to illustrate the visibility gap between societal expectations and managers’ perspectives.

scholarly journals The Role of Sustainable HRM in Sustainable Development

2021 ◽  
Vol 13 (19) ◽  
pp. 10668
Author(s):  
Barbara Duvnjak ◽  
Andrej Kohont
Keyword(s):  
Sustainable Development ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Strategic Human Resource Management ◽  
Extensive Literature ◽  
Corporate Accountability ◽  
Proposed Model ◽  
Corporate Social ◽  
The Relationship

Achieving sustainability is becoming a primary agenda for many societies throughout the world. However, we are currently witnessing a surprising stagnation in progress toward this goal. Neoliberal values of individualism, privatization and competitive advantage are proving to be hard to breach. Hence, there is a pressing need for change. Through an extensive literature overview, the present paper identifies existing misconceptions and differences in the comprehension of concepts such as sustainable development, corporate social responsibility and the relationship between strategic human resource management (HRM) and sustainable HRM. It describes and acknowledges the hindrances that sustainable HRM faces in practice, with a particular focus on the predominant schema of strategic HRM and the misconception of corporate social responsibility. The aspiration of the paper is to pose a new model of sustainability by implementing sustainable HRM at the center of sustainable development and corporate accountability. The proposed model is intended as a measurement of the levels of sustainable development in which organizations find themselves and report on, and as a more comprehensive model of sustainable HRM, which has the potential to be applied in practice.

A Perspective on Corporate Social Responsibility in the Europe

2020 ◽  
Vol 20 (20) ◽  
pp. 1-70
Author(s):  
吳盈德 吳盈德
Keyword(s):  
European Union ◽  
Human Rights ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Multinational Corporations ◽  
Physical Environment ◽  
Legal Issue ◽  
The European Union ◽  
Poor Countries ◽  
Corporate Social

The European legislative and regulatory efforts for corporate accountability are broad in scope, encompassing a diversity of concerns for corporate transparency; the overall protection of human rights; the protection of animals and the physical environment; the rights of the consumer; the rights of the workers; and the impact of multinational firm operations on the local communities in efforts to generate shareholder wealth. A major legal issue with cases of corporate misbehavior on a global scale has been the rights of certain courts to hear corporate irresponsibility claims filed against companies which operate abroad. An outcome of the explosive growth of industry, the exploitation of poor countries with deficient critical infrastructures by multinational corporations has continued to plague society through blatant abuses of the physical environment as well as basic human rights. Nonetheless, poor countries continue to pursue financial investments from multinational corporations as well as from global sources of public aid. The European Union has endeavored to regulate such relationships in order to protect human rights and preserve the environment. This article provides an overview of corporate social responsibility in the European Union with a case study of the social and economic impact of the Royal Dutch Shell business activities and performance in the Niger Delta. The outcomes for European corporations who do not incorporate the principles of corporate social responsibility in their business structure and activities include lawsuits based upon claims of environmental degradation and socioeconomic exploitation. The integration of corporate social responsibility into the European corporate business practices and operations has a limited yet positive affect on the financial performance of the firm.歐盟對於企業問責制的立法規範可說是不遺餘力，涉及層面廣，包含對公司透明度的各種關注、人權全面保護、動物與實體環境的保護、消費者權利、勞工權利及跨國企業一心一意為股東創造財富的營運模式對於當地社區的影響。企業在世界各地的不當行為案例所引發的重大法律議題，長久以來的爭議，是特定法院是否有權審理海外公司因不負責任為由遭到控訴的案件。工業爆炸性成長的後果是跨國公司不斷利用關鍵基礎設施缺乏的貧窮國家，持續公然濫用自然環境和基本人權，為社會帶來紛擾與不安。儘管如此，貧窮國家仍繼續尋求跨國公司和全球公共援助來源的金融投資。歐盟一直努力規範這層關係，以便保護人權及保存環境資源。本文透過荷蘭皇家殼牌集團在尼日河三角洲的商業活動及表現，產生的社會經濟影響實際案例，概述歐盟的企業社會責任。未將企業社會責任原則納入旗下業務結構和活動的歐盟企業，面臨的後果包括以環保破壞與社會經濟剝削為基礎提起的訴訟。將企業社會責任原則併入歐盟企業實務營運會對企業的財務表現產生有限、卻正面積極的影響。

scholarly journals The impact of explicit CSR regulation: evidence from China’s mining firms

2016 ◽  
Vol 17 (2) ◽  
pp. 237-258 ◽  
Author(s):  
Shidi Dong ◽  
Lei Xu
Keyword(s):  
Social Responsibility ◽  
State Government ◽  
Social Issues ◽  
Stock Exchanges ◽  
Corporate Accountability ◽  
Mining Sector ◽  
Content Type ◽  
Passive Compliance ◽  
Strict Regulation ◽  
Csr Disclosure

Purpose – With its rapid economic expansion and its growing environmental and social issues, China has introduced explicit corporate social responsibility (CSR) regulations since 2006 as part of its social harmony policy. The purpose of this paper is to examine the CSR disclosure practices of the historically unaccountable mining firms in China’s current regulatory context. Design/methodology/approach – The sample covers all 60 listed mining firms on the Shanghai and Shenzhen Stock Exchanges between 2007 and 2012, totalling 360 firm-year observations. The authors adopt the “Chinese CSR Report Preparation Guide” as the benchmark for content analysis. To strengthen the analysis, the authors apply binary logistic regression with the determinants of state government, social responsibility index, and cross-listing overseas status. Findings – The authors discover that mining firms rapidly adopt CSR disclosure in response to the regulatory pressures from the state government and the stock exchanges to maintain legitimacy and survival prospects. However, the quality of CSR disclosures becomes a new concern. Research limitations/implications – The most environmentally and socially sensitive mining sector can provide good samples of firm CSR practice in the second largest economy. Although mandatory requirements may result in the firms’ passive compliance, strict regulation is still the key to the changes in corporate accountability and transparency. China may need to strengthen its CSR regulation for its sustainable growth in the coming Asian Era. Practical implications – In the institutional context of China, the imposition of strict regulation seems to be the key to improving CSR practice. However, the mandatory requirements may also result in passive compliance without effective change in corporate accountability and transparency. The sustainable development of the mining sector and advocacy of CSR behaviour require cooperation at national, social and corporate levels. Originality/value – This study contributes to the evolving CSR literature about China and the literature from an industry perspective where governance and regulation are highly influential. The methodology may also enrich future research in the area with a fairly long sample period.

scholarly journals PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN

2019 ◽  
Vol 10 (02) ◽  
Author(s):  
Wenni Wahyuandari
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Physical Environment ◽  
Waste Product ◽  
Financial Statements ◽  
Product Safety ◽  
Financial Ratios ◽  
Social Benefits ◽  
Successful Implementation ◽  
Corporate Social

Corporate Social Responsibility (CSR) is a concept that organizations, especially companies have a responsibility to employees, shareholders, the community and theenvironment, especially consumers, in all aspects of the company's operations, especiallyfor problems that affect the environment such as pollution, waste, product safety andlabor. Corporate Social Responsibility is no longer voluntary or a commitment made bythe company in taking responsibility for the company's activities, but rather becomes anobligation for the company to do or implement it. To evaluate the successful implementation of CSR and as a means of accountabilityto shareholders and investors, it is necessary to disclose social responsibility (CorporateSocial Disclosures) in the annual financial statements. CSD (Corporate SocialDisclosures) of the company can be described as the availability of financial informationin the form of financial and non-financial ratios which include social benefits and socialcosts related to the interaction of organizations with the physical environment and socialenvironment.Keyword : Corporate Social Responsibility, Corporate Social Disclosures, Financial Ratios

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