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Showing papers in "Corporate Social Responsibility and Environmental Management in 2009"


Journal ArticleDOI
TL;DR: In this paper, the role of sustainable supply chain management as a catalyst of generating valuable interorganizational resources and thus possible sustained inter-firm competitive advantage through collaboration on environmental and social issues is explored.
Abstract: On the basis of a content analysis, this paper explores the role of sustainable supply chain management as a catalyst of generating valuable inter-organizational resources and thus possible sustained inter-firm competitive advantage through collaboration on environmental and social issues. Drawing on the resource-based view and its extension, the relational view, this paper highlights that partner-focused supply management capabilities evolve to corporate core competences as competition shifts from an inter-firm to an inter-supply-chain level. The ‘collaborative paradigm’ in supply chain management regards strategic collaboration as a crucial source of competitive advantage. Collaboration is even more essential when supply chains aim at ensuring simultaneously economic, environmental and social performance on a product's total life-cycle basis. Inter-firm resources and capabilities emerging from supply-chain-wide collaboration are prone to become sources of sustained inter-firm competitive advantage, since they are socially complex, causally ambiguous and historically grown and hence particularly difficult to imitate by competitors. Copyright © 2009 John Wiley & Sons, Ltd and ERP Environment.

771 citations


Journal ArticleDOI
TL;DR: In this article, a multi-theoretical framework is used to explain the extent and content of social disclosure information on corporations' websites, and the empirical data in this study is based on annual financial statements and such websites.
Abstract: The demand for information and transparency from corporations has increased over the last few years. Today, there are other information dissemination channels besides annual financial statements. One important channel is the Internet. The aim of this study is to explain the extent and content of social disclosure information on corporations' websites. The empirical data in this study is based on annual financial statements and such websites. A multi-theoretical framework is used in order to explain the extent and content of social disclosures on corporate websites. The findings support the positive correlation of size and profitability with the content of social disclosure information on these websites. In general, State-owned corporations disclose more social information on their websites than privately owned corporations do. There are significant differences between different industries. This is true regarding not only the extent of social disclosures, but also their content. Copyright (C) 2009 John Wiley & Sons, Ltd and ERP Environment.

453 citations


Journal ArticleDOI
TL;DR: In this article, the authors test the effect that shareholders' power and dispersed ownership structure have on the decision to disclose corporate social responsibility information in the Spanish context, controlling for the rest of the dimensions.
Abstract: Social disclosure, according to Ullmann's conceptual framework (1985), could be explained by stakeholder power, strategic posture and economic performance, where the power of stakeholders is a function of the resources they control that are essential to the company. The aim of this work is to test the effect that shareholder power and dispersed ownership structure have on the decision to disclose corporate social responsibility (CSR) information in the Spanish context, controlling for the rest of the dimensions. Our results allow us to affirm that this paper tests a stakeholder theory approach to analyzing corporate social disclosures and is consistent with the framework proposed, although the power of shareholders is quite limited. Copyright © 2009 John Wiley & Sons, Ltd and ERP Environment.

411 citations


Journal ArticleDOI
TL;DR: In this paper, the authors draw attention to several corporate social responsibility (CSR) questions in developing countries and draw illustrations from South America and Africa, includ- ing African voi...
Abstract: This paper draws attention to several corporate social responsibility (CSR) questions in developing countries. (1) Illustrations from, for example, South America and Africa, includ- ing African voi ...

354 citations


Journal ArticleDOI
TL;DR: In this paper, an updated study of the relationship between a firm's corporate financial performance and its corporate social performance (CSP) was conducted, and the authors found that CSP is a determinant of CFP.
Abstract: For some time, researchers have been investigating the relationship between a firm's corporate financial performance (CFP) and its corporate social performance (CSP). Although most studies indicate that CSP is a determinant of CFP, other aspects of this research have been inconsistent. Some studies are criticized for using unreliable CSP measures; others for missing control variables; and still others for assuming linearity without valid testing. This paper responds to these issues with an updated study of the CSP–CFP relationship, testing two approaches to measuring CSP, controlling for key variables identified in the literature, and testing for nonlinearity of certain independent variables. Chief among our findings is a positive CSP–CFP relationship, which supports proponents of stakeholder theory. We also determine that empirical models specifying two CSP component measures are stronger than those using a fully aggregated measure. Lastly, we find that control variables must be properly specified to avoid bias and that some of these measures are quadratically related to CFP. Copyright © 2009 John Wiley & Sons, Ltd and ERP Environment.

306 citations


Journal ArticleDOI
TL;DR: In this article, a content analysis of corporate social and environmental disclosure in a developing country like Bangladesh has been conducted and the authors have found that the level of disclosure has improved over the last 10 years.
Abstract: Few studies are available on Corporate Social and Environmental Disclosure (CSED) in a developing country like Bangladesh. The latest study on the state of CSED was conducted about 10 years ago. During this period, in addition to global diversities, many changes have occurred in the socio-political scenario in Bangladesh. The Government of Bangladesh (GOB) has recently undertaken pragmatic steps in order to make institutional and organizational changes. Attempts are being made to ensure good governance in all parts of public administration, declaring war against corruption. The Securities and Exchange Commission (SEC), the controlling body for the stock exchanges, has taken necessary action to establish corporate governance of the listed companies in Bangladesh. Stakeholders of the companies are gradually becoming aware of corporate operations. These socio-political and organizational changes might influence the social responsibilities of the corporate bodies that might ultimately be reflected in the disclosure practices of the listed companies. This study attempts to revisit the state of CSED through content analysis. Annual reports of 100 companies, listed both on the Dhaka Stock Exchange and the Chittagong Stock Exchange, are selected based on a stratified random sampling technique. The study reveals that the level of disclosure has improved over the last 10 years. Based on the proposed research instrument for content analysis, all sample companies (n = 100) in Bangladesh are found to disclose at least one item of disclosure on human resource issues; while community issues (47%), consumer issues (23%) and environmental issues (19%). From a global perspective, however, the level and the extent of disclosure are found to be meagre. Copyright © 2009 John Wiley & Sons, Ltd and ERP Environment.

206 citations


Journal ArticleDOI
TL;DR: In this article, the authors analyzed the extent to which corporate governance has become integrated in multinational enterprises' disclosure practices on corporate social responsibility (CSR), and found that more than half of them have a separate corporate governance section in their CSR report and/or explicitly link corporate governance and CSR issues.
Abstract: In recent years, not only has attention to corporate governance increased but also the notion has broadened considerably, and started to cover some aspects traditionally seen as being part of corporate social responsibility (CSR). CSR, corporate governance and their interlink seem particularly relevant for multinational enterprises (MNEs), which, due to their activities in multiple contexts around the world and concomitant visibility, generally face higher demands to be transparent and disclose information about such issues. Insights into whether and in which cases disclosures on the two topics actually merge has been very limited, however. This paper analyses to what extent corporate governance has become integrated in MNEs' disclosure practices on CSR. Based on an analysis of CSR reporting of Fortune Global 250 companies, findings show that more than half of them have a separate corporate governance section in their CSR report and/or explicitly link corporate governance and CSR issues. We also found that MNEs that disclose information on a wider variety of social and environmental issues and frame CSR with a focus on internal issues are more inclined to integrate corporate governance into their CSR reporting. This integration seems to be a global phenomenon that cuts across countries and sectors.

181 citations


Journal ArticleDOI
TL;DR: A model to compare and analyze accountability standards based on an analysis of the content of their underlying norms, the implementation processes they suggest, and their context of application is presented and applied to the UN Global Compact.
Abstract: Although accountability standards (e.g., the Global Reporting Initiative and SA 8000) have made their way onto the agendas of managers and researchers, a model to compare and analyze these tools in a systematic way is a conspicuous omission. This article aims to develop such a model. First, we briefl y introduce the nature of accountability standards and explore commonalities and differences between them. Second, we present a model to compare and analyze these initiatives. This model allows interested parties to discuss accountability standards based on an analysis of the content of their underlying norms, the implementation processes they suggest, and their context of application. Third, we apply the model to the United Nations Global Compact. We show how this initiative differs from other standards and also discuss its strengths and weaknesses according to the outlined model. Copyright © 2009 John Wiley & Sons, Ltd and ERP Environment.

152 citations


Journal ArticleDOI
Paul Ziek1
TL;DR: In this paper, the authors provide an illustration of the accounts that constitute CSR communication and show that CSR is limited to large organizations and primarily, that they communicate CSR by conveying information about classically accepted responsible and virtuous behaviors.
Abstract: Although a great deal of research has focused on communicating Corporate Social Responsibility (CSR), the literature is diverse and encompasses a plethora of theories and approaches. It is still unclear what communicative behaviors carry the messages of organizational virtuosity and the implementation of responsible initiatives. What is missing is a simple, inclusive assessment of how organizations explicitly communicate the behaviors that constitute CSR. Accordingly, the purpose of this paper is to provide an illustration of the accounts that constitute CSR communication. Fifty US firms are examined for CSR moves within a variety of organizational contexts. The results show that communicating CSR is limited to large organizations and primarily, that they communicate CSR by conveying information about classically accepted responsible and virtuous behaviors. This patterned communicative behavior is a process that organizations engage in to make sense of CSR. Copyright © 2009 John Wiley & Sons, Ltd and ERP Environment.

141 citations


Journal ArticleDOI
TL;DR: In this paper, the authors examine the rationale behind developing ISO 26000, highlighting the tendency to decouple complex CSR issues in the organizational context, which risks isolating complex and contested social issues, more radical attempts at change conflicting with striving for legitimacy.
Abstract: Sustainable development is frequently an object of standardization, and over 100,000 organizations hold ISO 14001 certificates proving they have legitimate environmental management systems. Guidelines for social responsibility are now the object of standardization, resulting in the upcoming ISO 26000 standard. This paper examines the rationale behind developing ISO 26000, highlighting the tendency to decouple complex CSR issues in the organizational context. This is relevant to current problems of poor working conditions, weak regulatory compliance, and corruption often encountered in the production context in low-income countries. In addition, existing codes of conduct are frequently decoupled from actual organizational performance. We highlight how CSR standardization risks isolating complex and contested social issues, more radical attempts at change conflicting with striving for legitimacy. Like the decontexualizing tendency proceeding from the standardized treatment of complex sustainable development issues in organizations, CSR issues also risk becoming decontextualized with the application of standardized approaches such as the ISO 26000 standard.

140 citations


Journal ArticleDOI
TL;DR: In this paper, the sensitivity to corporate social responsibility among businesses operating in Bangladesh and Pakistan through a review of written policies of both listed local firms and multinational corporations operating there is measured.
Abstract: Making a contribution to sustainable development through good corporate social responsibility presents businesses with a challenge, particularly in developing countries. This paper measures the sensitivity to corporate social responsibility amongst businesses operating in Bangladesh and Pakistan through a review of written policies of both listed local firms and multinational corporations operating there. We use the Global Compact supplemented by relevant parts of the Global Reporting Initiative Sustainability Reporting Guidelines to benchmark companies and countries. Significant differences are found between local listed companies and multinational corporations. However, all companies are seen to be failing to engage with many aspects of corporate social responsibility related to sustainable development. Specific deficiencies relate to anti-corruption, gender equality, child labor, community giving and the formal representation of workers. Few differences are found between the approaches taken by companies in Bangladesh and Pakistan. Given the development needs of the region we point to businesses being unwilling or unable to adopt sufficiently robust corporate social responsibility and point to a role for both government and civil society. Copyright © 2009 John Wiley & Sons, Ltd and ERP Environment.

Journal ArticleDOI
TL;DR: In this article, the authors investigate the development and use of corporate social and environmental reporting by businesses within a large municipality in South Africa, and suggest that implementation of a comprehensive and externally controlled and certified standard such as ISO 14001 would not only reduce environmental impacts, but facilitate increased CSR.
Abstract: The paper investigates the development and use of corporate social and environmental reporting by businesses within a large municipality in South Africa. There is a strong call for improved CSR, and a greater degree of accountability and transparency by business. The survey was conducted through the use of interviews following a structured questionnaire with the Global Reporting Initiative used as an appropriate framework. This approach allowed us to determine the challenges businesses face in implementing a comprehensive CSR system in the South African context and why, other than companies which are part of a group, businesses are unable or unwilling to increase external reporting. We suggest that implementation of a comprehensive and externally controlled and certified standard, such as ISO 14001 would not only reduce environmental impacts, but facilitate increased CSR. Copyright © 2008 John Wiley & Sons, Ltd and ERP Environment.

Journal ArticleDOI
TL;DR: In this article, the authors present a model of the socially responsible purchasing process that is based on the empirical and secondary data and reveal the five elementary steps that are necessary in the implementation of systematic socially-aware purchasing practices: developing internal policies; setting purchasing criteria that regard social issues; applying assurance practices; managing supplier relations; and building internal capacity.
Abstract: Social and ethical issues in the supply chain are gaining importance in all types of organizations. Therefore some public and private organizations have already started to introduce socially responsible purchasing practices. However, current practices are limited and seem unsystematic. There is also a difference between few front-running organizations and the rest. It is therefore useful at this early stage to disseminate the knowledge and experiences based on the best-performing organizations. This paper does that by developing a model of the socially responsible purchasing process that is based on the empirical and secondary data. The model reveals the five elementary steps that are necessary in the implementation of systematic socially responsible purchasing practices: developing internal policies; setting purchasing criteria that regard social issues; applying assurance practices; managing supplier relations; and building internal capacity. The model also points to the different activities in the process and their associated challenges. Copyright (C) 2009 John Wiley & Sons, Ltd and ERP Environment. (Less)

Journal ArticleDOI
TL;DR: In this paper, the authors investigated the status of CSR in Malaysia, different CSR practices in Malaysia and the future diffusion of corporate social responsibility (CSR) in Malaysia.
Abstract: The field of corporate social responsibility (CSR) has grown exponentially in the last decade and is gradually becoming a global trend. Companies are now expected to take explicitly into account all aspects of their performance, i.e., not just their financial results, but also their social and environmental performance. Therefore more organizations are now engaged in serious efforts to define and integrate CSR into all aspects of their businesses. The aim of our study is to understand this trend in Malaysia and specifically to investigate (i) The status of CSR in Malaysia; (ii) Different CSR practices in Malaysia; and (iii) Future diffusion of CSR in Malaysia. To answer these questions, we have conducted interviews with Malaysian leading experts in CSR. Our results suggests that the key issues in the journey toward wider diffusion and acceptance of CSR in Malaysia include current confusion over the meaning of CSR, the prevalent use of CSR as a PR tool, mandatory versus voluntary CSR and the role the National Mirror Committee of ISO/TMB/WG SR in this process. Copyright © 2009 John Wiley & Sons, Ltd and ERP Environment.

Journal ArticleDOI
TL;DR: In this paper, the authors investigated how vivid messages might increase the effectiveness of cause related marketing (CRM) strategy and found that a vivid description of the cause could influence consumers' preferences and trust in the effective use of money collected by selling the product.
Abstract: Cause related marketing (CRM) is a strategy that aims to communicate a company's striving for corporate social responsibility and to improve brand image. A strategy to increase consumers' emotional involvement toward a product–cause association is to describe the cause in vivid terms. In two experiments we investigated how vivid messages might increase the effectiveness of CRM strategy. We sought to demonstrate that a vivid description of the cause could influence consumers' preferences and trust in the effective use of money collected by selling the product. Experiment 1 results showed that individuals prefer products associated with a vivid message of the social cause rather than products associated with a pallid message. Experiment 2 results suggested that vivid messages induce more positive affective reactions and a higher trust in the effective use of money than pallid ones. In the final section, the implications of CRM for corporate social responsibility are discussed. Copyright © 2008 John Wiley & Sons, Ltd and ERP Environment.

Journal ArticleDOI
TL;DR: An overview of recent Corporate Social Responsibility (CSR) handbooks can be found in this article, where the authors give a background to CSR and how the field relates to management and methods and introduce the four articles of this special issue.
Abstract: This article gives an overview of recent Corporate Social Responsibility (CSR) handbooks to illustrate that the field is of immediate interest and relevance for scholars and practitioners. It gives a background to CSR and how the field relates to management and methods and introduces the four articles of this special issue. Copyright © 2009 John Wiley & Sons, Ltd and ERP Environment.

Journal ArticleDOI
TL;DR: In this paper, the authors present the experiences of the South African automotive industry as it attempted to implement the ISO 14001 standard, through a questionnaire-based survey, small and medium-sized enterprises as well as larger companies were asked about the key motivations for engaging in environmental change, the benefits accrued and the barriers that prevented them from doing so.
Abstract: This paper conveys the experiences of the South African automotive industry as it attempted to implement the ISO 14001 standard. Through a questionnaire-based survey, small and medium-sized enterprises (SMEs) as well as larger companies were asked about the key motivations for engaging in environmental change, the benefits accrued and the barriers that prevented them from doing so. This paper analyzes the variation in adoption rates in order to establish different relationships between them. The results reveal substantial differences and some similarities with regard to the hurdles, benefits and motivations behind the implementation of environmental management systems (EMSs) that are hidden behind corporate rhetoric and commitment to sustainability. This paper concludes by prescribing robust recommendations that would set off the pace for government officials to incorporate effective and realistic incentives into future policy to better encourage environmental compliance and improved performance while minimizing costs both to businesses and to the Government. Copyright © 2009 John Wiley & Sons, Ltd and ERP Environment.

Journal ArticleDOI
TL;DR: Wang et al. as mentioned in this paper identified and examined nine concerned business supply chain partnership cases and found that stakeholders perceived that partnership is a good tool for improving corporate environmental management However, although it has become more active since 2002, partnership is not yet popular more time and support are needed to develop it.
Abstract: Cross-border relocation of the production lines of Hong Kong companies to the Pearl River Delta Region (PRDR) of China relocates the pollution source geographically In contextualizing corporate social responsibility (CSR), more and better collaborations on environmental management between Hong-Kong-based companies and their supply chains within Hong Kong and the PRDR are needed Using a qualitative approach, this research identifies and examines nine concerned business supply chain partnership cases Stakeholders perceived that partnership is a good tool for improving corporate environmental management However, although it has become more active since 2002, partnership is not yet popular More time and support are needed to develop it Businesses should take further steps to benefit themselves and the environment Based on the first-hand experiences and opinions of interviewees, this paper analyzes and presents recent partnership activities; their drivers and barriers; factors in their successes; and the possible roles of government and business associations in fostering partnership development Copyright © 2009 John Wiley & Sons, Ltd and ERP Environment

Journal ArticleDOI
TL;DR: Based on the published climate change policies and the performance of 125 large European companies, the authors examined how these companies are responding to regulatory and other pressures to reduce their greenhouse gas emissions and concluded that most large companies have now established the management systems and processes necessary for them to effectively manage their emissions and related business risks.
Abstract: Based on the published climate change policies and the performance of 125 large European companies, this paper examines how these companies are responding to regulatory and other pressures to reduce their greenhouse gas emissions. It concludes that most large companies have now established the management systems and processes necessary for them to effectively manage their emissions and related business risks. Companies with significant greenhouse gas emissions have noticeably stronger governance oversight and reporting. However, it also suggests that a significant minority of companies – perhaps 20% of the total – have significant weaknesses in their management systems and processes. Furthermore, a majority of companies have yet to significantly reduce their emissions, and just one-third expect their emissions to reduce over time. This paper argues that the uncertainties in climate change policy are the key barrier to companies taking a more proactive approach to reducing their emissions. Copyright © 2009 John Wiley & Sons, Ltd and ERP Environment.

Journal ArticleDOI
TL;DR: This article provided a better understanding of current practices of the reporting about community investment, performance and impact in terms of approach, type of information, reporting by sectors and geographical locations as well as how this relates to the Global Reporting Initiative guidelines.
Abstract: This paper provides a better understanding of current practices of the reporting about community investment, performance and impact in terms of approach, type of information, reporting by sectors and geographical locations as well as how this relates to the Global Reporting Initiative guidelines. A total of 72 sustainability reports were selected for this analysis, 58 of which followed the most recent GRI Reporting Framework. Our findings suggest that companies find it very difficult to articulate their community engagement objectives. There is a great deal of emphasis on philanthropy and employee volunteering, the impact of which is rarely evaluated. Whilst companies report on inputs and performance, very few are able to report in a meaningful way on the outputs and impacts of their community investment. Copyright © 2008 John Wiley & Sons, Ltd and ERP Environment.

Journal ArticleDOI
TL;DR: In this article, the authors examine what has and has not changed since a seminal critique of the notion of business social responsibility put forward by Theodore Levitt 50 years ago, and call for alternative, regulation-based articulations of corporate responsibility, which would improve corporate accountability on social and environmental questions.
Abstract: This article critically reflects on today's dominant articulation of corporate responsibility (CR) in terms of thinking, practice, content and consequences. We examine what has and has not changed since a seminal critique of the notion of business social responsibility put forward by Theodore Levitt 50 years ago. We illustrate our argument with the case of Botnia in Uruguay, which has recently generated much discussion in international media, and other examples that are illuminating on the problematic nature of contemporary CR. We find that little in fact has changed between the 1958 and 2008 versions of CR except for the context of (global) business, especially the threat posed by sustainability questions and the more systematic ideological rejection of regulation. As opposed to these contemporary evolutions, we call for alternative, regulation-based articulations of CR, which would improve corporate accountability on social and environmental questions. Copyright © 2009 John Wiley & Sons, Ltd and ERP Environment.

Journal ArticleDOI
TL;DR: In this article, the authors empirically analyzed critical success factors for CSR in the Indian public sector and found that the ability to integrate CSR with other functional strategies is the most critical success factor for successful CSR.
Abstract: Managers in the public sector consider corporate social responsibility (CSR) as strategically important for their organizations. A positive correlation between CSR and financial performance is well established in the literature. However, little research has been done to understand which factors lead to the positive correlation between CSR and business performance. This study aims to empirically analyze critical success factors (CSFs) for CSR in the Indian public sector. It seeks to evaluate the factors that make CSR successful. The research results show that ability to integrate CSR with other functional strategies is the most critical success factor for CSR. Other critical success factors are ability to manage stakeholder groups, ability to evaluate benefits of CSR and top management support. Based on the research findings, the study proposes some important managerial implications with respect to CSFs for CSR. Copyright © 2009 John Wiley & Sons, Ltd and ERP Environment.

Journal ArticleDOI
TL;DR: In this paper, the authors propose a Corporate Social Responsibility (CSR) method to apply in business start-ups or newly created firms, whose main aim is the engagement of stakeholders.
Abstract: In this paper, we propose a Corporate Social Responsibility (CSR) method to apply in business start-ups or newly created firms, whose main aim is the engagement of stakeholders. Several different CSR resources have been developed from various initiatives, both public and private. However, these initiatives do not highlight and consider the characteristics of newly created firms; moreover, most CSR theories and methods of applying social responsibility in firms are focused on medium and large firms, whose characteristics are so different, compared to start-ups and newly created firms. The method proposed in this paper shows the possibility, at least theoretically, to implement a CSR method to tackle all of the interests of future and potential stakeholders in business start-ups. Copyright © 2009 John Wiley & Sons, Ltd and ERP Environment.

Journal ArticleDOI
TL;DR: In this article, an exploratory study of the obstacles to socially responsible investment among individual investors in Spain is presented, where individuals and financial consultants were surveyed about their current investment strategies, their preferences as regards criteria and ethical strategies, and the perceived obstacles for the development of SRI.
Abstract: There is an intimate connection between socially responsible investment (SRI) and corporate social responsibility (CSR): faced with the demands of their investors, listed companies have started to adopt CSR strategies to comply with the demands of ethical fund managers and ethical index managers. This paper is an exploratory study of the obstacles to SRI among individual investors in Spain. Individuals and financial consultants were surveyed about their current investment strategies, their preferences as regards criteria and ethical strategies, and the perceived obstacles for the development of SRI. The findings unveil the factors leading to the limited development of the SRI Spanish retail market. The paper offers guidelines that can be used by Spanish financial consultants and foreign fund managers when approaching the Spanish market. Copyright © 2008 John Wiley & Sons, Ltd and ERP Environment.

Journal ArticleDOI
TL;DR: The authors empirically test these hypotheses using probit and duration models using matched establishment-firm-industry data for large Japanese manufacturers and find that firms tend to certify more routine and less complex operations first, and that firms use ISO 14001 certifications as an insurance scheme.
Abstract: Firms choose to seek environmental management system (EMS) certifications such as ISO 14001 for a variety of reasons. In this paper we put forward a hypothesis that firms seek ISO 14001 certifications for their establishments when their operations involve low degrees of complexity. Another hypothesis we consider is that firms facing more uncertainty in their operations (and hence more risk) seek ISO 14001 certifications. These hypotheses have not been yet addressed in the literature and are of particular interest to business managers and policymakers. We empirically test these hypotheses using probit and duration models using matched establishment–firm–industry data for large Japanese manufacturers. Our findings support the first as well as the second hypotheses. This suggests that firms tend to certify more routine and less complex operations first, and that firms use ISO 14001 certifications as an insurance scheme. Copyright © 2009 John Wiley & Sons, Ltd and ERP Environment.

Journal ArticleDOI
TL;DR: In this article, the authors examined the impact of social partnerships between business organizations and non-profits in the context of New Zealand and explored how organizations might collaborate to achieve mutually beneficial objectives that also align with corporate social responsibility.
Abstract: This paper examines partnerships between business organizations and nonprofits. Collaboration is becoming increasingly essential as organizations grow in both size and influence, and public pressure intensifies for organizations to address pressing social issues and environmental concerns. Social partnerships between business and nonprofits are widely promoted as an important new strategy which will bring significant benefits to society. A key concern in business/nonprofits collaboration is how organizations might collaborate to achieve mutually beneficial objectives that also align with corporate social responsibility. This research seeks to extend our understanding of social partnerships using an unexamined contextual setting – New Zealand. Copyright © 2009 John Wiley & Sons, Ltd and ERP Environment.

Journal ArticleDOI
TL;DR: In this article, the authors examined annual environmental protection disclosures of palm oil companies in Malaysia that have significant implications for the preservation of earth, water and air quality, and concluded that unless the gaps in the knowledge of both palm-oil-producing companies and stakeholders regarding environmental protection are addressed, environmental degradation is likely to continue and the corporate "tick-boxing" trickery would carry on concealing the real picture from stakeholders.
Abstract: This paper examines annual environmental protection disclosures of palm oil companies in Malaysia that have significant implications for the preservation of earth, water and air quality. We found that the location of the environmental disclosures vary among the sample companies. We found that the extent of the disclosures on four key items – environmental policy, measurement systems, targets for improvements and impact on biodiversity – has been very low among the sample companies. The paper concludes that unless the gaps in the knowledge of both palm-oil-producing companies and stakeholders regarding environmental protection are addressed, environmental degradation is likely to continue and the corporate ‘tick-boxing’ trickery would carry on concealing the real picture from stakeholders. Copyright © 2009 John Wiley & Sons, Ltd and ERP Environment.

Journal ArticleDOI
Vesela R. Veleva1
TL;DR: The authors discusses the challenges of corporate citizenship management and outlines key findings and lessons learned from piloting a new assessment tool for companies and presents two examples of how companies have used the tool to advance their corporate citizenship efforts.
Abstract: In today's global economic downturn, identifying a company's strengths and weaknesses for better aligning resources and strategies, is becoming more important than ever. Organizations that look at corporate citizenship as a critical part of business for providing new market opportunities, reducing risk, or improving reputation, are making greater efforts to assess their strengths and weaknesses to better prioritize resources and actions. Having the appropriate tools with which to do so is vital. This paper discusses the challenges of corporate citizenship management and outlines key findings and lessons learned from piloting a new assessment tool for companies. It presents two examples of how companies have used the tool to advance their corporate citizenship efforts. Finally, it summarizes key findings about ‘gaps’ and ‘strengths’ in corporate citizenship management today and provides recommendations for further research. Copyright © 2009 John Wiley & Sons, Ltd and ERP Environment.

Journal ArticleDOI
TL;DR: In this article, an ethnographic study of the implementation of equal opportunity policies in a Danish organization is presented, where the authors argue that identity making is a socially negotiated process and that policy interpretations may be guided by different incentives in the different local settings.
Abstract: When implementing corporate identity initiatives, CSR values are often formally distributed throughout the organization. This is done to coordinate the actions of organizational members to meet demands of social responsibility among stakeholders. However, inconsistencies between ideals and practices can often be observed. Based on an ethnographic study of the implementation of equal opportunity policies in a Danish organization, this article argues that identity making is a socially negotiated process. Consequently, policy interpretations may be guided by different incentives in the different local settings. We suggest that policies should be developed in close interaction with the different organizational members in order to facilitate CSR identity making at a local level. Copyright © 2008 John Wiley & Sons, Ltd and ERP Environment.

Journal ArticleDOI
TL;DR: In this article, the authors explore why the role of socially responsible investment as a way of influencing corporate social responsibility in Hong Kong is limited, and suggest that the institutional logic that dominates Hong Kong's corporate and financial sectors has not been receptive to the logic that underlies environmental protection and social justice.
Abstract: Through the practice of socially responsible investment (SRI), shareholders are involved in influencing corporations with regard to their social and environmental responsibilities. This paper focuses on SRI in one of the world's most prominent financial centers, Hong Kong. It explores why the role of SRI as a way of influencing corporate social responsibility in Hong Kong is limited. The study finds that many of the aspects that have facilitated SRI in North America and Europe are not in place in Hong Kong, and gives examples of such factors. It also suggests that the institutional logic that dominates Hong Kong's corporate and financial sectors has not been receptive to the logic that underlies environmental protection and social justice, and that this is an impediment to SRI to gain a foothold in Hong Kong and the Asian region more generally. Copyright © 2009 John Wiley & Sons, Ltd and ERP Environment.