215 resultados para corporate disclosure
Resumo:
This paper brings together some of the main scholarly sources and thinkers of the last fifty years or so, who have been influential in the corporate social responsibility discussions which have become important, once again, as we begin the 21st century. The author creates a narrative of key social, economic and political concepts and themes, which are rationalised (in ways that others might not) from what is often a very disparate, diverse and not always connected discussion on corporate social responsibility. This is not an objective history, charting the developments chronologically, but is the bringing together of some serious thinking in the field of corporate social responsibility in a way that has considerable resonance for both the development of public policy and business practice in corporate citizenship at the beginning of the 21st century.
Resumo:
One of the things that many of us working in corporate citizenship tend to do is to assume that we are actually creating new agendas. Sometimes we do but, more often than not, other thinkers have been there before us. One such man worth revisiting in his extensive writings of over 60 years ago is Aldous Huxley, probably most famous to many for his novel Brave New World. This paper looks briefly at some of the things Huxley had to say that are relevant to our current thinking about the 'soul' of business and its relations to CSR and corporate citizenship.
Resumo:
This paper aims to define the domain of Corporate Social Responsibility (CSR) for hotel and accommodation organizations in Thailand. It seeks to integrate the diverse components of CSR as defined within the general business/management, tourism and stakeholder literatures. A review of existing literature, codes of practice and standards, identify three broad CSR components – economic issues, social/ethical issues and environmental – although each of the standards varied in terms of the definition and emphasis applied. The components were ‘aggregated’ within each of the broad management and tourism literature, these two sets of groupings were then aggregated into one overarching set of CSR issues. Semi-structured interviews were then undertaken with 38 key informants from hotel and resort businesses in Thailand to identify their views toward the applicability of these over-arching components to hotel and accommodation organisations.
The results of the aggregation of standards suggest that CRS approaches within general business tend to be more socially/ethically orientated whereas within the tourism area approaches tend to be more environmentally orientated. Key respondents’ views were generally consistent with the three broad issues of the integrated CSR domain, although some issues were identified as more salient to hotel and accommodation organisations than others. The paper suggests that there is a need to develop CSR measures and indicators applicable and reflective of the different environmental, legal, cultural and local setting.
Resumo:
Past research has suggested that developing CSR linked brands is a complex activity that needs to consider the social issues being addressed as well as multiple facets of organisational activities. This paper proposes that organisational activities need to be considered at four different levels – corporate brand, product/line brands, location/functional activities and supply chain issues. The four activities are discussed and implications for developing CSR-leveraged brands are explored.
Resumo:
Corporate social responsibility (CSR) is increasingly being leveraged in branding activities. This paper suggests that there are four types of issue complexity associated with defining what issues should be considered for CSR branding activities to be effective. These include the number of social issues considered, diversity of sub-issues, measurement difficulties and
determination of appropriate performance levels. Some implications for developing CSR leveraged brands are discussed.
Resumo:
Purpose – The purpose of this paper is to examine the corporate codes of ethics (CCE) that are put in place by companies in Taiwan and Turkey.
Design/methodology/approach – This study examines the use of CCE among the top companies in Taiwan and Turkey. It is a replication of a study performed in Australia, Canada and Sweden and a follow-up study.
Findings – The empirical findings show many similarities with top companies in Australia, Canada and Sweden, but more importantly identify key differences distinctly unique to each of the two countries under investigation. Statistical analysis suggests that the implementation, communication and benefits of CCE are paramount to Turkish companies operating in a domestic environment where the aspiration to participate globally and join the European Union is high, whereas in Taiwan it is low in favor of more traditional business practices (similar to the Chinese concept of guanxi) that focus on individual relationships in favor of formalized regulatory frameworks (such as CCE).
Originality/value – This study makes a complementary contribution to the accumulated knowledge in the area of CCE, particularly given the cultural and historical differences these countries possess in comparison to each other and those previously studied and documented in the literature.
Resumo:
Contents: Introduction: youth, mobility, and identity / Nadine Dolby and Fazal Rizvi -- New times, new identities -- The global corporate curriculum and the young cyberfleneur as global citizen / Jane Kenway and Elizabeth Bullen -- Shoot the elephant: antagonistic identities, neo-marxist nostalgia, and the remorselessly vanishing past / Cameron McCarthy and Jennifer Logue -- New textual worlds: young people and computer games / Catherine Beavis -- Diasporic youth: rethinking borders and boundaries in the new modernity -- Consuming difference: stylish hybridity, diasporic identity, and the politics of culture / Michael Giardina -- Diasporan moves: African Canadian youth and identity formation / Jennifer Kelly -- Popular culture and recognition: narratives of youth and Latinidad / Angharad Valdivia -- Mobile students in liquid modernity: negotiating the politics of transnational identities / Parlo Singh and Catherine Doherty -- Youth and the global context: transforming us where we live -- The children of liberalization: youth agency and globalization in India / Ritty Lukose -- Youth cultures of consumption in Johannesburg / Sarah Nuttall -- Identities for neoliberal times: constructing enterprising selves in an American suburb / Peter Demerath and Jill Lynch -- Disciplining "Generation M": the paradox of creating a "local" national identity in an era of "global" flows / Aaron Koh -- Marginalization, identity formation, and empowerment: youth's struggles for self and social justice / David Quijada.
Resumo:
This paper compares the results of a longitudinal study of ten years, conducted at five yearly intervals, from 1995 to 2005. The aim of the study was to examine the commitment to business ethics of the top 500 Australian companies. Primary data was obtained via a self-administered mail questionnaire distributed to a census of the top 500 Australian companies. This paper examines those responses that indicated that their company possessed a code of ethics. The paper finds that business ethics has continued to evolve and that, in most cases, such evolution has been positive. It would seem that codes of ethics have moved beyond a regulatory requirement and are now considered an integral component of corporate culture and commercial practice in many of Australia's top companies.