78 resultados para Banking, Borrowing, Credit, Ethics, Lending, Responsibility, Stakeholders


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Through case studies and international surveys, this thesis investigates means to mobilise further corporate responsibility for World Cultural Heritage Conservation. It reveals a strong business case for support, based on the sustainable development benefits and shared value for all stakeholders and makes recommendations for using the findings to engage companies.

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The Bangladesh Bank is now encouraging corporate social responsibility (CSR) disclosure by banks however the adoption of CSR remains voluntary and not mandatory. The aim in this paper is to determine the nature and extent of corporate social responsibility disclosure in the banking sector in Bangladesh, and to assess the need to improve corporate social responsibility by such organisations. We observe, from our content analysis of the annual reports of three cases studies within the banking industry of Bangladesh, that corporate social responsibility disclosures focus on initiatives undertaken to support two critical two sectors within Bangladesh's economy. agriculture and the SME sector. Further disclosures address contributions and donations made by the banks to support underprivileged sections of Bangladesh society including destitute youth and women. Of the three cases examined in this study, two are relatively new entrants to the banking sector. We observed that the newest firm, incorporated in 1999, made no disclosures in regards to its corporate social responsibility and, as a consequence, conclude that the corporate governance mechanisms in this firm are likely to be unsophisticated.

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This essay focuses on the recent introduction by the Australian Federal Government of standardised literacy testing in all states across Australia (that is, the National Assessment Program – Literacy and Numeracy, or NAPLAN), and explores the way this reform is mediating the work of English literacy educators in primary and secondary schools. We draw on data collected as part of a research project funded by the Australian Research Council, involving interviews with teachers about their experiences of implementing standardised testing. These interviews indicate that the introduction of standardised testing does not merely constitute an additional part of teachers” workloads, but that it is having a significant impact on their identity as language educators, their understanding of curriculum and pedagogy, and the relationships they seek to maintain with their students. By introducing the NAPLAN tests, the Australian Federal Government is going down the path of other neo-liberal governments around the world. No doubt the story we tell will be familiar to readers in other countries. Our aim, however, is more than simply to give yet another account of the tensions experienced by committed language and literacy teachers as they implement neoliberal policy mandates. Key questions for us include: Why is the Australian government persisting with such policies, even when they have had such dubious consequences (teaching to the test, dumbing down, and so on.) in other national settings? How might educators resist these reforms? What intellectual resources might enable us to articulate an alternative vision of language education to that imposed by neoliberal reforms?
We present an account of conversations with a group of teachers in a primary school in the northern suburbs of Melbourne, not in order to make large claims about how the profession in Australia as a whole judges standards based reforms, but because their talk prompts reflection about the possibility of resisting such policy initiatives. Our impulse is largely a philosophical one – we are raising questions about how neoliberal reforms construct teachers and their students, what they presuppose about the nature of life and its potential, and how educators might dissent from the world view that is being imposed. And rather than simply investigating how teachers are grappling with standards-based reforms, as though it is yet again a matter of putting teachers under the spotlight, we also raise questions about the responsibility of academics and teacher educators to maintain a critical standpoint within the policy environment created by such changes.

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This essay identifies epistemological, theoretical and methodological problems in a potentially influential subset of the interdisciplinary corporate responsibility literature, that which appears in the management literature. The received conceptualization of stakeholder analysis is criticised by identifying six sets of factors conventionally considered as promoting social responsibilities in the firm: inter-organizational factors, economic competitors, institutional investors, end-consumers, government regulators and non-governmental organizations. Each is addressed on conceptual grounds, its empirical salience in terms of the latest relevant research and prospects to be a significant factor in promoting outcomes consistent with social welfare. Despite obvious antagonistic relations between organization-centred economic objectives and extra-organizational-directed social considerations, the huge body of research we address drifts in a disengaged Sargasso Sea. The essay argues for appropriate directions for continuing business ethics/responsibility/corporate citizenship research, suggesting certain sociological works on moral leadership, moral courage, and academic leadership.

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This paper reviews a number of huge challenges to ethical leadership in the twenty-first century and concludes that the need for global ethical leadership is not merely a desirable option, but rather – and quite literally – a matter of survival. The crises of the recent past reveal huge, and in some cases criminal, failures of both ethics and leadership in finance, business and government. We posit that mainstream economic theory’s construct of ‘homo economicus’ and its faith in the ‘invisible hand’ of the market constitute deeply flawed foundations upon which alone policy may be built and, farthermore, that these problematic foundations exert substantial shaping power over the institutional and discursive landscapes in which international business is transacted. Analogously, we argue that dominant approaches to business ethics and corporate social responsibility are, if not incorrect, at least in need of revisiting in terms of questioning their basic assumptions. Instead of the smugness of Western (especially Anglo-American) attitudes towards other ways of thinking, valuing and organising, it appears clear that openness, cooperation and co-creation between the developed and developing worlds is a basic prerequisite for dealing with the global challenges facing not just leaders, but humanity as a whole. This objective of stimulating discussion between dominant and marginal voices has guided our selection of papers for this Special Issue. We have thus included not only representatives of research from within the parameters of mainstream business ethics, IB or leadership scholarship, but also innovative contributions from fields such as military history, information technology, regulation, spirituality and sociology.

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Purpose – The objective of this paper is to introduce and describe a conceptual framework of corporate and business ethics across organizations in terms of ethical structures, ethical processes and ethical performance.

Design/methodology/approach – A framework is outlined and positioned incorporating an ethical frame of reference in the field of organizational chain management.

Findings – A number of areas and sub-areas of corporate and business ethics are framed in the context across organizations.

Research limitations/implications – The introduced framework should be seen as a seed for further development and refinement. It provides opportunities for further research of ethical concerns across organizations.

Practical implications – Organizations may benefit from the findings and insights presented and they may be used to enhance their ability to manage, monitor and evaluate ethical business practices across organizations.

Social implications – Changing societal and market patterns may enforce organizations to address ethical concerns across organizations. A myopic approach restricted to the judicial system may become insufficient and unsatisfactory from the perspective of other stakeholders of the organization.

Originality/value – The framework makes a contribution bringing in ethical concerns across organizations, providing a basis for their ethical values and culture, as well as asymmetric relationships in terms of power and dependence. The authors believe that a true learning organization needs to realise the importance of an extended view of its endeavors of corporate and business ethics in terms of ethical structures, ethical processes and ethical performance across organizations.

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Over the last two decades, teachers in Australia have witnessed multiple incarnations of the idea of ‘educational accountability’ and its enactment. Research into this phenomenon of educational policy and practice has revealed various layers of the concept, particularly its professional, bureaucratic, political and cultural dimensions that are central to the restructuring of educational governance and the reorganization of teachers’ work. Today, accountability constitutes a core concept of neoliberal policy-making in education, both fashioning and normalizing what counts as teacher professionalism in the ‘audit society.’ This article focuses specifically on the recent introduction by the Australian Federal Government of standardised literacy testing in all states across Australia, and raises questions about the impact of this reform on the work practices of English literacy teachers in primary and secondary schools. We draw on data collected as part of a major research project funded by the Australian Research Council, involving interviews with teachers about their experiences of implementing standardised testing. The article traces the ways in which teachers’ work is increasingly being mediated by standardised literacy testing to show how these teachers grapple with the tensions between state-wide mandates and a sense of their professional responsibility for their students.

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This article examines ethics in work organization and in academic, particularly Critical Management Studies, research. It is centred on empirical data exploring the actions of three employees of a higher education institution who variously failed to resist and/or colluded in the sex discrimination of a colleague.We bring ethics to bear in our analysis of these data in three ways. First, reflecting upon our own methodology, we highlight the difficulties of balancing competing ethical responsibilities when engaging in critical research in contexts defined by adversarial relationships. Second, we highlight how research subjects, who we interpret as exercising problematic agency, draw upon discourses of care, friendship and responsibility to discursively construct their behaviour as moral. Third, drawing upon feminist theory, we reflect upon the ethical warrant of academic critiques of research subjects’ agency. Our analysis raises unsettling implications both for the ethics of Critical Management Studies research and for the function of ethics in organizations.We end by being as concerned by the capacity of ethical discourse to enable and legitimize discrimination as we are reassured by its utility to enable us to discriminate right from wrong behaviour in organizations.

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The objective of this paper is to examine the ‘Code of Ethics Quality’ (CEQ) in the largest companies of Australia, Canada and the United States. For this purpose, a proposed CEQ construct has been applied. It appears from the empirical findings that while Australia, Canada and the United States are extremely similar in their economic and social development, there may well be distinct cultural mores and issues that are forming their business ethics practices. A research implication derived from the performed research is that the construct provides a selection of observable and measurable elements in the context of CEQ. The construct of CEQ consists of nine measures divided into two dimensions (i.e. staff support and regulation). They should not be seen as a complete list. On the contrary, it is encouraged that others propose and elaborate revisions and extensions. A practical implication of this paper is a structure of what and how to examine the CEQ in a managerial setting. It may assist companies in their efforts to establish, maintain and improve their ethical culture, norms and beliefs within the organization and supporting them in their ethical business practices with different stakeholders in the marketplace and society. The dimensions and measures of the construct may be used as a frame of reference for further research. They may be useful and applicable across contexts and over time using similar samples when it comes to large companies, as small- or medium-sized ones may not have considered all areas nor have the elements in place. This is a research limitation, but it provides an opportunity for further research.

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Purpose – The paper aims to discuss the need to balance selflessness and self-interest issues in outsourcing decisions. This discussion is timely given the tensions that currently exist between those who want off-shore outsourcing to continue as a means for increasing international trade, and those who only want to conduct business on-shore.

Design/methodology/approach – A conceptual approach has been taken in this paper in order to highlight key considerations for ethical decision-making with respect to off-shore outsourcing.

Findings – Considerations of selflessness and self-interest are embedded in outsourcing decisions. It is recommended that a balance between making profits and fulfilling social responsibilities is required, ideally, at each stage of decision-making. Hence, managers should think critically about the reasons behind off-shore outsourcing decisions, the process of arriving at decisions, and the impact of their decisions on stakeholders.

Research limitations/implications – This is a conceptual paper and further empirical data to validate the stages of decision-making framework are required.

Practical implications – Failure to take into account the selflessness and self-interest outcomes of off-shore outsourcing could potentially off-set strategic gains by leading to negative media publicity for a company.

Social implications – Ethical considerations as part of outsourcing decisions should result in a transparent, fair and more humane working environment for both the host and the home country representatives involved in the process.

Originality/value – This paper presents an original framework of selflessness and self-interest considerations when making off-shore outsourcing decisions. Both Eastern and Western business perspectives have been incorporated as part of the decision-making framework.

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Purpose – The purpose of this paper is to explore the understanding of the term corporate social responsibility (CSR) by Sri Lankan immigrant entrepreneurs in Australia. It also seeks to investigate the importance the entrepreneurs place on CSR, their understanding of stakeholders, the types of CSR activities undertaken by them, and the issue of social capital.

Design/methodology/approach –
Data were collected through in-depth semi-structured interviews with Sri Lankan entrepreneurs based in Victoria, Australia.

Findings – The interviewees were aware of the term CSR but, nevertheless, had different interpretations of its meaning. However, CSR was considered important and all the interviewees were, in some way, involved in CSR activities and also had a good understanding of the importance of their stakeholders. Findings also highlighted the significance attached to social capital by the entrepreneurs such as informal relationships and trustworthiness which build the intangible attributes of CSR. The present findings can be attributed to immigrant entrepreneurs behaving partly to adapt to the host country, by changing their beliefs, values, traditions and partly by being influenced by their home country culture as found in the extended part of this current study.

Research limitations/implications –
This paper addresses gaps in the fields of both CSR and immigrant entrepreneurship literature. However, the small sample size is a limitation and further research is required in order to generalize the findings.

Originality/value –
It is important to have an understanding of the interpretation of social responsibility amongst immigrant entrepreneurs. Despite the steadily growing number of Sri Lankan immigrant entrepreneurs and their potential impact on the Victorian and Australian socio-economic context, this area remains under-researched. This paper addresses this gap in the literature and makes an attempt to provide insight into this area that can be used as a catalyst for future research.

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This paper is concerned with the ethics of relationships in doctoral supervision. We give an overview of four paradigms of doctoral supervision that have endured over the past 25 years and elucidate some of their strengths and limitations, contextualise them historically and consider their implications for doctoral supervision in the contemporary university. Two common threads across the four paradigms are a view of doctoral supervision as pedagogical practice and that supervisors have primary responsibility for the supervision of doctoral students. We challenge these assumptions. In their place, we propose that the goal of doctoral supervision is praxis and that this involves a learning alliance between multiple institutional agents grounded in a relational ethics of mutual responsibility.