The European regulation of corporate social responsibility: The role of beneficiaries' intermediaries

Intended beneficiaries have an undeniable relevance to regulation. However, current research has focused mainly on the two‐party relationship between rulemaking and rule‐taking. We attempt to fill this gap by exploring the formal and informal roles that beneficiaries’ intermediaries played in co‐creating European Corporate Social Responsibility (CSR) rules and associated practices between 2000 and 2017. By linking recent conceptualizations of regulatory intermediaries with the literature on critical political CSR, we offer a more dynamic and contextualized understanding of the roles of beneficiaries’ intermediaries. Specifically, we identify six micro‐dynamics through which they influenced the regulatory process. Notably, our findings highlight how the convergence of interests between three groups of beneficiaries’ intermediaries – the Non‐governmental organization–Investor–Union nexus – had a key role in reshaping CSR rules. We conclude that, in the European context, stronger and better‐coordinated beneficiaries’ intermediaries are crucial in order to achieve more effective corporate conduct regulation.     

Business responses to environmental and social protection policies: toward a framework for analysis

This conceptual paper seeks to advance neo-institutional work that has traditionally portrayed environmental and social protection policies as constraints followed by businesses. Drawing from the policy sciences literature, we propose that in the United States, businesses tend to show increasing resistance as the protective policy process moves from initiation to selection and growing cooperation thereafter. Most importantly, we also contribute to the neo-institutional theory literature by positing that this inverted U-shaped policy process–business response relationship proposed for the U.S. context may be moderated by variations in the level of democracy, system of interest representation, regulatory approach, and national income.

煤炭企业社会责任践行中的问题分析与对策思考

煤炭企业的科学发展需要承担相应的社会责任。在解释相关概念的基础上,分析当前煤炭企业践行社会责任中存在的问题,针对这些问题进行了对策思考。     

Mapping the linkage between corporate social responsibility and organizational performance along with examining the moderating effect of ownership

Environmental and social initiatives taken by organizations under corporate social responsibility (CSR) have attracted stakeholder's attention and global resonance in the recent times. Alike Western countries, the concept of corporate social responsibility is not new in India rather it has been imbibed in the tradition of Indian society to donate voluntarily for social causes. As a result, a paradigm shift has been noticed where “voluntarism” in CSR has got replaced with a mandatory obligation. This has been made mandatory through an amendment of new Companies Act, 2013. The current study through empirical observations emphases on examining the impact of CSR related activities on the organizational performance with the moderating effect of organizational ownership. A model is proposed and tested using SEM through AMOS. Data were collected from 265 respondents including senior CSR managers and other working professionals of select organizations. The results show a significant and positive relationship between CSR activities and organizational performance. It is also found that organizational ownership has no moderating effect on the relationship between activities conducted under CSR and the performance of the organizations. The analytical finding of the study has a practical implication for the managers of various organizations in the Sonbhadra district of Uttar Pradesh, India.     

Mandatory corporate social responsibility and provision of trade credit: Evidence from India

The relationship between corporate social responsibility and trade credit is investigated in this study via the trust (direct) and cash holding (indirect) channels. We discovered that corporate social responsibility and trade credit are strongly correlated, lending support to the trust channel. We also find evidence for the indirect route; particularly, enterprises with high CSR have high cash holdings, which are associated with less trade credit.     

The government of self-regulation: on the comparative dynamics of corporate social responsibility

Abstract

This paper explores the relationship between corporate social responsibility (CSR) and government. CSR is often viewed as self-regulation, devoid of government. We attribute the scholarly neglect of the variety of CSR-government relations to the inadequate attention paid to the important differences in the way in which CSR has ‘travelled’ (or diffused), and has been mediated by the national governance systems, and the insufficient emphasis given to the role of the government (or government agency) in the CSR domain. We go on to identify a number of different types of CSR-government configurations, and by following empirically the CSR development trajectories in Western Europe and East Asia in a comparative historical perspective, we derive a set of propositions on the changing dynamics of CSR-government configurations. In particular, we highlight the varied role that the governments can play in order to promote CSR in the context of the wider national governance systems.     

Electoral rules,corruption, inequality and evaluations of democracy

Features of electoral systems have been found to have positive effects on evaluations of democracy. This article proposes that there are larger social forces that must be accounted for in such analyses. Using European Social Survey measures of democratic expectations and the ‘satisfaction with democracy’ item, this study tests for effects of electoral rules on perceptions of democracy. It is found that multipartyism/proportionality and preferential ballot structure appear to correspond with positive evaluations of elections and parties, and with greater satisfaction with how democracy is functioning. However, these relationships dissipate when corruption and income inequality are accounted for. This suggests substantial limits to the capacity of electoral reforms to enhance democratic legitimacy. It also suggests that studies of mass perceptions of democratic performance may over‐estimate effects of electoral rules if country‐level corruption and income inequality are not accounted for.     

That's the spirit: exploring the approach of the world's leading spirits' producers to corporate social responsibility

The aims of this paper are to provide an exploratory review of both the corporate social responsibility (CSR) agenda being publicly reported by the world's leading spirits' producers and the nature of their reporting CSR processes and to offer some wider reflections on the ways these producers are addressing and pursuing CSR strategies. The paper begins with a short discussion of the characteristics of CSR. It draws its empirical material from the most recent CSR reports posted on the Internet by the world's top 10 spirits' producers. The findings reveal that the leading spirits producers are moving towards integrating CSR into their core business; and while they particularly emphasise their commitment to promote responsible drinking, they also address a wide range of impacts within the marketplace, the communities in which they operate, the environment and the workplace. Although the leading spirits producers generally adopt a positive stance in their CSR reports, the independent external assessment of the reporting process is limited. More generally, the paper offers some critical reflections on the CSR agenda currently being by pursued by the leading spirits' producers. The paper provides an overview and some reflections on the CSR agenda being pursued by some of the world's leading spirits' producers; and as such, it will interest academics in business and management and hospitality departments, a range of people working in management positions within the drinks industry and those professionals who work with the industry. Copyright © 2011 John Wiley & Sons, Ltd.     

用四个强化来深化反腐斗争提高拒腐防变能力

腐败现象是一种腐朽颓废的、阻碍社会前进的文化,体现的是反动落后的道德观和价值观。每一个中共党员、干部对这个问题都不能掉以轻心。要从强化学习意识、强化自律意识、强化制度意识、强化珍惜意识四个方面深化反腐斗争,提高拒腐防变的能力。     

我国社会责任会计信息披露与监督

企业的目标是多元化的,随着社会经济的发展,企业社会责任观念渐入人心.作为"企业公民",企业履行社会责任是其各项活动中的一个重要方面.会计作为经济活动计量与监督的工具,理应担负起对企业社会责任计量与监督的使命.梳理了社会责任会计的起源及发展,分析了社会责任会计信息披露的现实意义,并对社会责任会计的披露内容及方式选择和社会责任会计信息披露的监管提出了建设性的建议.     

Influence of eco-product innovation and firm reputation on corporate social responsibility and competitive advantage: A mediation-moderation analysis

Eco-product innovation is a response to environmental legislation and social responsibility movements. Established agricultural manufacturers must figure out how to use green ideas and reputation to compete for business excellence. This study adopted a knowledge-based approach to examine corporate social responsibility and competitive advantage. This study also examined how eco-product innovation and reputation affect firms' competitive advantage. The proposed model was tested on 427 Nigerian agro-allied manufacturers using causal pathways and structural equation modeling. Business competition is directly and indirectly affected by corporate social responsibility, eco-product innovations, and firm reputation. Additionally, eco-product innovation partially mediated the nexus between corporate social responsibility and competitive advantage, while reputation moderated the influence of eco-product innovation. The findings suggest that manufacturers pursuing green initiatives should strive to participate in an eco-friendly competition and deal with policy pressures in order to meet environmental standards. Overall, this study adds the environment and business competition to the idea of innovation.     

Equality,responsibility, and justice*

Abstract

In this introduction, we underline the theoretical connection between responsibility, luck, and equality upon which luck egalitarianism rests, and we consider the social and political relevance of the approach. We then situate Kasper Lippert-Rasmussen’s version of the view as proposed in his book, Luck Egalitarianism, in the egalitarian landscape. Lastly, we introduce the six papers that make up this symposium: some are critiques from within or outside luck egalitarianism, while others engage with the theory by expanding the scope of luck egalitarianism.     

Decentralisation and corruption: evidence from drinking water sector

This article presents empirical findings regarding the relationship between decentralisation of provision of water supply and corruption in provision of services. The current policy advice from the international agencies of aiming for decentralisation as an end in itself is questioned. The conventional wisdom that decentralisation brings management closer to the service recipients and is therefore likely to reduce corruption is also disputed. Drawing on a large database from two large Indian states of Madhya Pradesh and Chhattisgarh, the interaction between various actors is analysed. We find that the level of corruption in water supply agencies run by local governments is higher than that in the agencies run by the regional government. Copyright © 2008 John Wiley & Sons, Ltd.     

Science and social responsibility

Science in the aggregate has not lived up to its promise to work for the benefit of society as a whole. This problem stems from the narrow perspectives that basic and applied researchers typically take to their work. Among the barriers to broadening those perspectives, the most tractable is the myth that the overriding purpose of science in human affairs is prediction; that such predictions are prerequisites for major policy decisions; and that scientific inputs to these decisions are objective and value-free. This article challenges the myth from three standpoints - epistemology, the historical context, and contemporary case studies - as a step toward improving the responsibility and accountability of science to society.An earlier version of this paper was presented at the Symposium on New Paradigms for Managing Post-Industrial Societies at the meetings of the International Society for the Systems Sciences, Denver, Colorado, July 14, 1992.     

Citizens,Partners or Patrons? Corporate Power and Patronage Capitalism

Abstract

The addition of new social roles in public service and civil society to large business corporations' enormous economic power and substantial political influence suggests novel but little-understood changes in the institutional relations between business, state and civil society. Sociological emphasis on the centrality of power relations in business conduct and radical diagnoses of a corporate ‘take-over’ of public and civil society institutions is contradicted by other literature which portrays corporations as socially responsible benefactors rather than all-powerful behemoths. The present analysis assesses rival emphases on power relations and normative shifts toward corporate social responsibility in the sphere of business–civil society partnerships. It argues that, in the United States and Britain, a new set of institutional relationships is emerging to fill a vacuum in tackling social and environmental problems. In this new institutional field, large corporations are taking on the role of patrons to a variety of clients amongst public and civil society organisations. This social relationship parallels similar episodes of patronage when systems of community and public welfare disintegrated during the rise of capitalism.     

Transparency and corruption: Measuring real transparency by a new index

Despite the salience of transparency in policy and democracy debates a global measurement of transparency has always been missing. In its absence, measuring the impact of transparency on accountability and corruption for a large number of countries has been difficult, with scholars using more or less adequate proxies. This paper introduces a new measurement of real transparency—the T-index—using 14 de facto components, based on direct observations of official websites in 129 countries and five de jure components, based on the transparency laws and conventions adopted. The resulting index is a measurement with very good internal and external validity and moderate precision. The paper argues that de facto transparency must be considered alongside de jure (legal) transparency if we are to judge the impact (or lack of) transparency against accountability and corruption, as a large implementation gap exists, in particular in poor countries, between legal commitments and real transparency. The T-index has significant impact on both perception and objective indicators of corruption, including perceived change in corruption over time as measured by the Global Corruption Barometer. An analysis of outliers shows that high transparency alone is not sufficient to achieve control of corruption, especially in countries with low human development and poor rule of law, although transparency is a robust predictor of corruption with GDP controls. The data with all sources is available for download as T-index 2022 dataset: DOI 10.5281/zenodo.7225627 and an interactive webpage developed for updates is available at www.corruptionrisk.org/transparency .     

Dealing with sectoral corruption in Bangladesh: Developing citizen involvement

Bangladesh has had a troubled political history since gaining independence in 1971 and is also beleaguered by poverty and natural environmental disasters. In particular however, corruption is blighting its prospects for economic growth, undermining the rule of law and damaging the legitimacy of the political process. This article adopts a sectoral approach to the study of corruption by examining people's experiences of using health and education services in Bangladesh through a large scale quantitative survey. It also presents case study research which assesses the impact of anti‐corruption work by Transparency International Bangladesh (TIB) in the areas of health and education. The article concludes that: the poorest in Bangladesh are most penalised by corruption; there are significant benefits for health and education service users resulting from TIB's interventions and there is a need for committed political leadership if ongoing efforts to tackle corruption are to be effective and sustainable. Copyright © 2009 John Wiley & Sons, Ltd.     

Assessing the institutionalization of private sustainability governance in a changing coffee sector

The potential of transnational private governance initiatives to constitute effective alternatives to state‐led regulation of global value chains rests on their ability to scale up and become institutionalized in a given sector. This study examines whether such institutionalization has occurred in the coffee sector, the commodity with the most widespread adoption of certified products and over 30 years’ experience of private governance, and tests hypotheses on facilitating and inhibiting conditions. It finds that while norm generation around responsible supply chain management and the organizational institutionalization of standard‐setting bodies is well advanced, the practice of internalizing social and environmental externalities through the routinized production and purchase of higher priced certified goods continues to be questioned by industry actors. Indeed, conditions that favored normative and organizational institutionalization, such as high levels of industry concentration, product differentiation, and deliberative interaction, are shown to represent barriers to the practice‐oriented institutionalization of market‐driven regulatory governance.