The future of sports management : a social responsibility, philanthropy and entrepreneurship perspective

Sport management as an area of business management has gained ascendancy in the past decade with more people becoming interested in how sport incorporates social benefits in a society. Sport integrates social initiatives by enhancing an organization’s competitiveness by improving its public image. Social responsibility and philanthropy in sport has become a mainstream business issue and the entrepreneurial ways that sport-related organizations do this is becoming more important. This paper interviews a well-known international sport academic and practitioner on the future directions sport management will take. As social responsibility, philanthropy and entrepreneurship in the sport sector are becoming more integrated, it is important to consider how sport management will change in the future. This paper focuses on sport management as an inspiring field of business management that has an accessible audience towards social responsibility. Sport management also offers a rationale for promoting social responsibility and philanthropy to organizations and business leaders that have an opportunity to model socially responsible practices in the sport context.

Social responsibility and credit availability

There has been a widespread increase in the use of consumer credit and therefore consumer indebtedness. Some of this increase has been within that segment of the population least able to afford debt of any kind – welfare recipients. This qualitative study demonstrates some interesting attitudes to debt, as well as differences in peoples’ perceptions of acceptable debt and their debt-management strategies. This study suggests that action is required by those responsible for the marketing of credit to this vulnerable group and government policymakers to provide a socially responsible approach to manage this societal concern.

Perceptions of corporate social and environmental accounting and reporting practices from accountants in Bangladesh

Purpose – The aim of this study is to elicit accountants' perceptions regarding corporate social and environmental accounting and reporting practices in a developing country such as Bangladesh.

Design/methodology/approach – Members of the Institute of Chartered Accountants of Bangladesh (ICAB) were surveyed to determine their perceptions on issues pertaining to social and environmental accounting and reporting practices in Bangladesh.

Findings – Whilst the findings show that accountants have positive attitudes toward corporate social and environmental accounting, progress is limited, with the absence of ICAB in making any noticeable effort to develop such practices.

Research implications – Unlike prior studies, the implications of this study suggest that without international influence, it is less likely that institutional forces in Bangladesh (ICAB and the government) would be effective in dealing with social and environmental accounting and reporting issues.

Originality/value – While prior studies advocate proactive roles of the accounting profession, this study argues that proactive roles are less likely to prevail in the context of Bangladesh without direct intervention from institutional and regulatory authorities in the international arena.

Opportunities for the tertiary sector to demonstrate social responsibility

This paper explored current practice and opportunities for active social responsibility within the tertiary sector in Australia.

‘Responsibility in mobility’: international students and social responsibility

Enhancing the educational experience and social connectedness for international students is the responsibility of different involved parties among whom international students themselves and host institutions play a key role. However, the question of how the condition of cross-border mobility has shaped and re-shaped international students’ responsibility towards the home and host country and other social relationships that have been formed via their mobility experiences is often neglected. This paper examines the social nature of international students’ responsibility. It is derived from a research project funded by the Australian Research Council that includes fieldwork and semi-structured interviews with 155 staff and international students from 25 institutions in Australia over 4 years. Using positioning theory as a conceptual framework, the study shows that it is important to take into account the tangible aspects of transnational mobility in understanding international student responsibility rather than merely locating their responsibility in simple cultural, personal or institutional parameters. The study suggests the important roles of host institutions and community in creating conducive conditions and opportunities for international students to exercise responsibility as social members and intercultural learners. Enhancing student social responsibility and capacity for enacting responsibility is essential for nurturing meaningful transnational citizenship.

Broadening the stakeholder base : Rio Tinto's business with communities programme

Developing long term Business with Community partnerships is becoming an increasingly strategic means of realising corporate citizenship, in one form or another. Many companies in Australia, and elsewhere, are rushing into this, often with disastrous results. One company which has been at the forefront of developing such partnerships, in ways to avoid some of the rushed disasters we are seeing right now, is Rio Tinto, with its Business With Communities Programme established for the last six years in Australia. At the heart of this programme is an approach to strategic corporate citizenship which has nothing to do with altruism, philanthropy or corporate generosity to the community. It is a serious exercise, driven by stakeholder dialogue, in building social capital in the communities in which Rio Tinto operates.

Assurance of sustainability reports : impact on report users' perceptions of reliability

This study examined whether (1) assurance, (2) the level of assurance (reasonable vs. limited), and (3) the type of assurance provider (accountant vs. specialist consultant) affect users’ perceptions of reliability of sustainability reports. Based on an experimental questionnaire, we find that the provision of assurance improves report users’ perceived reliability of the environmental and social information. There were no significant main effects between the two experimental factors; level of assurance and type of assurance provider, and report users’ perceptions of the reliability of sustainability reports. However, a significant interaction was found between the two experimental factors and report users’ perceptions of reliability of such reports. More specifically, report users placed more confidence in the sustainability reports where the level of assurance provided is reasonable (high), and when such assurance is provided by a top tier accountancy firm, rather than when the assurance is provided by a specialist consultant. No such difference was found when the level of assurance provided was limited (low) for either type of assurance provider group. The results of this study thus highlight the relevance of assurance for sustainability reporting.

Greening Australian workplaces : workers and the environment

Workers have in the past have been seen as a hindrance to environmental reform. This has been primarily because of the fear of job loss. The job versus the environment dichotomy that has placed workers and trade unions against environmentalists is unhelpful and believed by many as outdated. Internationally, trade unions have worked together with the United Nations and other international bodies to ensure that the rights of workers have not been ignored in the climate change debate. Significantly workers are now seen as part of the answer. Workers are not a hindrance to environmental reform. Rather they are an important part of finding solutions to climate change and wider environmental sustainability measures in our community. The United Nations Environmental Programme report titled ‘Labour and the Environment; A Natural Synergy’ examines how workers and their representative trade unions can make a significant contribution towards promoting action on climate change and wider environmental sustainability measures in the workplace. The report outlines three broad recommendations which countries can implement to foster a growing ‘synergy’ between the interests of labour and protection of the environment. The advantage of the report is that it discusses the recommendations in the context of existing laws and general regulatory structures common to many countries including Australia. The first two recommendations draw upon labour laws whilst the third is in the area of company law. The first recommendation is the use of enterprise bargaining to incorporate clauses which protect and promote the environment in enterprise agreements commonly called ‘green friendly’ clauses. The second recommendation is the use of occupational health and safety laws as a vehicle for the promotion of environmental standards in the workplace. The third recommendation is the active engagement of corporate social responsibility principles by companies. This article discusses the recommendations in the context of Australian law.

Green marketing in the top publicly traded Australian organizations

This paper examines the inclusion of sustainability into marketing activities of the top Australian firms. The results found that almost half of organisations (46%) did not integrate sustainability or environmental issues into their mission statement. Of those that did include sustainability in their mission, few then integrated environmental issues into other areas of their activities, as reported on their corporate web sites. This suggests that while sustainability is frequently talked about within organisations as being important, it does not necessarily translate in to a strategic integration across activities. Firms might therefore be using environmental issues tactically, which could unfortunately result in superficial attempts at becoming environmentally sustainable.

Apprehending business and society

This paper claims to make a contribution by addressing a significant number of epistemological, theoretical and methodological problems in the business and society literature. We identify six sets of potential influences promoting corporate social responsibility. The private sector encompasses intra-organisational obligations and pressures from competitors, investors and consumers. Governmental and non-governmental organisations exert regulatory pressures. Calling upon radical institutional theory, we address each set with respect to its conceptual arguments, its empirical salience in terms of the latest relevant research, and our considered opinion regarding its prospects to be a significant factor in promoting outcomes consistent with social welfare. The conclusion addresses their combined potential to put capitalism on a firmly sustainable track, or whether they amount to an ideological distraction from capitalist pathologies. A call is made for fresh imaginings of the discourse.