The ethical, social and environmental reporting-performance portrayal gap

The purpose of this article is twofold. First, it assesses in detail the extent to which corporate reporting on ethical, social and environmental issues reflects corporate performance in case study company Alpha. This “reporting-performance” portrayal gap is a key measure of the extent to which an organisation is accountable to its stakeholders. Alpha's disclosures concerning its ethical, social and environmental performance for the years 1993 and 1999 were compared with information obtained on Alpha's performance from other sources. Two different pictures of performance emerged leading to the conclusion that, in the case of Alpha, reports do not demonstrate a high level of accountability to key stakeholder groups on ethical, social and environmental issues. Of particular concern is the lack of “completeness” of reporting. Second, the article assesses the potential of recent standards or guidelines developed by the Global Reporting Initiative (GRI) and the Institute of Social and Ethical AccountAbility (AccountAbility) as well as the industry's own “responsible care” initiative to reduce this “reporting-performance” portrayal gap and improve corporate accountability. The conclusions point to the need for other measures to improve accountability including mandatory reporting guidelines, better developed audit guidelines, a mandatory audit requirement for MNCs and a radical overhaul of corporate governance systems.

Vested interest in the decision to resolve social dilemma conflicts

This exploratory study investigated the degree of correspondence between individual and group interests in the decision to adopt a sanctioning system to manage a shared resource with social dilemma properties. Fifty-two groups of four people accessed a "free-running" computer-simulated shared resource and had either equal or unequal resource access and experienced either an equitable or inequitable sanctioning system. Consistent with past research, a worse group outcome and greater voting for system change was found under the equitable than under the inequitable sanctioning system. However, at the individual level of analysis, the results suggested that the sanctioning systems did not have the same implications for all group members and that some of those differences predicted voting for system change. The study suggests the need to investigate the various decision frames and inequitable implications associated with structural/institutional change and calls for further investigation of dependencies between micro- and macro-level units of analysis.

Sociological Agents for Effective Social Action

This paper is concerned with the problem of how effective social interaction arises from individual social action and mind. The need to study the individual social mind, suggests a move towards the notion of sociological agents who can model their social environment as opposed to acting socially within it. This does not constrain such social behaviour; on the contrary, we argue that it provides the requisite information and understanding for such behaviour to be effective. We argue that effective social agents must be sociological in modelling agents and agent relationships. In this paper, we show how an existing agent framework leads naturally to the enumeration of a map of inter-agent relationships that can be modelled and exploited by sociological agents to enable more effective operation.

Transitional labour markets : a social investment and risk mitigation strategy for social policy

Drawing on transitional labor market (TLM) theory, this introductory chapter highlights major themes, overviews the contributions to this volume and suggests a future agenda for policy makers. The focus of applied research projects has been the impact of post-modem social transformations on systems of social protection, looking through the lens of the labor market and shifts in household and family structure. The Transitional Labor Market project uses the TLM model as a means of developing new thinking on how flexibility and innovation might be paired with social investment and new forms of social protection. TLM theory emphasizes the importance of institutions and of the links between different institutions which frequently operate as policy silos, rather than integrated systems to buffer risks and support capability and enhance employability. The great advantage of the TLM model is that it draws attention to the right places for strategic reform. It does not offer a standard set of institutions to facilitate transitions however.

Measuring social welfare: application of social choice theory

This paper questions conventional approaches to measuring social welfare through gross domestic product (GDP). This paper is divided into two parts. The first part adopts a systems approach to development and incorporates this into the theory of social choice. The second part operationalises this approach through the development of a cost-benefit adjusted gross domestic product (CBAGDP) social welfare function, which overcomes certain limitations of this traditional measure of development. The CBAGDP is then used to estimate welfare in Thailand. This approach is justified because of its normative values and its plausible results.

Functional group conflict in information systems development

This paper discusses how interpersonal conflict between IS developers and clients can disrupt IS projects.  It is suggested how potential problems can be avoided by getting the 'soft' factors right which can lead to improvements in information systems development (ISD) processes.  However little is being done in most organisations to review success from this perspective.  Measurement of ISD quality tends to favour the product rather than the human drivers that influence the development of the product.  Several ideas are put forward that can be used to resolve conflict and tp better involve stakeholders in the ISD process.

Issues in developing e-health systems: an Australian case study

Over the last few years, perceptions of the importance of eHealth have increased rapidly, together with the use of IS&T in the delivery of health and social services. Although “e” approaches to health and social services have much potential, they are not panaceas, and the use of new technologies in improving the efficiency and effectiveness of such systems cannot be considered in isolation from their wider context. eHealth systems remain complex socio-organisational systems and, as we will argue and illustrate through this case study, require that a balanced approach to feasibility and desirability analysis be taken.

The case study in this paper describes a feasibility study into the potential effectiveness of a smartdevice-based electronic data collection and payment system which was proposed for the provision of disability services. A key finding of the study was that the most significant impediment to such a system was the highly diffused, fragmented, interlocking organisational structure of the social service administration itself. Rather than raise issues specific to the implementation or diffusion of new technologies in designing e-health services, it raised issues associated with decision making and control in such an environment, and with the design of the underlying organisational system: for service provision, the level of detail required in the service data, and the locus of decision-making power among the stakeholders.

In our account we illustrate the existence of multiple, incommensurate but valid perceptions of the human service provision problem, and discuss the implications for developers or managers of information systems in the arena of e-health or governance. We examine this environment from sociological and information systems perspectives, and confirm the usefulness of socio-organisational approaches in understanding such contexts.

Environmental and social responsibility: a normative financial reporting concept

The inclusion of environmental and social values in a firm’s policy and key performance indicators can enhance its reputation and create wealth for both the firm and its investors. Social values and associated activities are initially integrated with financial resources through the strategic plan, which requires firms to merge the longer term environmental and social values with short term economic objectives and performance measures. Strategies will differ between individual corporations. This paper provides a normative reporting concept which connects the financial implications associated with longer term planning for environmental and social values, with short term accounting reports. Reporting variants adapted from total cost assessment, life cycle costing, variable costing are integrated to offer opportunities to present both past and predicted information based on a product segment view.

The health equity dimensions of urban food systems

There is increasing recognition that the nutrition transition sweeping the world’s cities is multifaceted. Urban food and nutrition systems are beginning to share similar features, including an increase in dietary diversity, a convergence toward “Western-style” diets rich in fat and refined carbohydrate and within-country bifurcation of food supplies and dietary conventions. Unequal access to the available dietary diversity, calories, and gastronomically satisfying eating experience leads to nutritional inequalities and diet-related health inequities in rich and poor cities alike. Understanding the determinants of inequalities in food security and nutritional quality is a precondition for developing preventive policy responses. Finding common solutions to under- and overnutrition is required, the first step of which is poverty eradication through creating livelihood strategies. In many cities, thousands of positions of paid employment could be created through the establishment of sustainable and self-sufficient local food systems, including urban agriculture and food processing initiatives, food distribution centers, healthy food market services, and urban planning that provides for multiple modes of transport to food outlets. Greater engagement with the food supply may dispel many of the food anxieties affluent consumers are experiencing.

The glue that binds : workplace climate, human resource systems and performance

There is now a substantial body of research examining the relationship between human resources (HR) and organisational performance. During the last decade, this research has focused on the impacts of ‘bundles’ of HR practices. While researchers have consistently found a significant relationship between HR systems and performance, the mechanisms that give rise to this relationship remain poorly conceptualised. Building on the work of Barney (1998), Ferris et al. (1998) and Bowen and Ostroff (2004) we suggest the social context in which such practices are implemented provide the basis for specifying these transmission mechanisms. Workplace climate provides a key social context that induces high levels of effort and dynamic efficiency. Using a large sample we find workplace climate significantly influences the relationship between HR systems and performance.

The role of schools in the enhancement of social tolerance and cohesion: a case study research project in the Pacific region

It is generally assumed that education will be good for a country and its inhabitants. But if the educational experience does not support those aspects of a culture the inhabitants believe to be most important, it does not contribute to social cohesion. Societies adjusting to 'modern' forces, question the 'benefits' of education, when they have poorly-funded, centralised education systems, uneven access to schooling, and where student progress is determined by academic exams and post-school employment options are few. In such circumstances, citizens are uncertain how to use education to cohere their culture and society.

This World Bank funded consultancy project sought the views of citizens of the Solomon Islands and Vanuatu on the role of schools in maintaining culture and in promoting social tolerance and harmony. Researchers also developed an educational framework for promoting social cohesion and democratic participation in schools in the Pacific region.

This presentation will consider :

* The context of the study in the Pacific region
* Research and the World bank
* Issues associated with case study research
* Case study findings
* The educational framework developed.

Educational administration and social justice

This paper argues that social justice is central to the pursuit of education and therefore should also be central to the practice of educational administration. Social justice in education, as elsewhere, demands both distributive justice (which remedies undeserved inequalities) and recognitional justice (which treats cultural differences with understanding and respect). But, given that cultures are always in the process of change, education is a key agency for negotiating cultural change through the exploration and negotiation of difference. Educational administration as a field can no longer escape the consideration of such issues as they are brought to the fore by the recognition of the failure of schools and school systems to ameliorate injustice in the distribution of resources and to recognise and celebrate difference as a means to social and cultural progress. We still need a model of educational administration centered around the problem of the justice and fairness of social and educational arrangements. Given the renewed interest in such issues, perhaps what was impossible twenty five years ago might now be achieved.

Competing on the higher ground : social expectations and sport

Research in sport ethics has traditionally focused on the ethical dimensions of the sport event and athletes, however the examination of the principles of ethics to the management and organisation of sport is a relatively recent phenomenon. The tension between the roles and responsibilities of sport as a business, and sport as an ethical and moral aspect of society has forced sport organisations to face an increased number of complex ethical dilemmas. As sport systems throughout the world become further professionalised and bureaucratised, the community understanding of what is ‘good’ is challenged. It is a commonly held expectation that there should be a high level of moral behaviour from those participating directly in the sport event (athletes, coaches, referees), however this expectation has extended to the sporting clubs and organisations which govern the sport itself.

Often used interchangeably, ethics and morality are complex terms concentrating on issues of right and wrong behaviour. Beauchamp and Bowie (1993) stated that the term morality suggests a social institution, composed of a set of standards which are pervasively acknowledged by the members of a culture, or alternatively a social construction. The application of ethics and moral values to the business environment applies across all sectors, including for-profit, non-profit and government, however Rubin (1990) found that the normative ethics, those which society accepts as ethical behaviour, varies from sector to sector. In the non-profit sector, to which many sport organisations belong, Rubin (1990) found that because the community expects more ‘good’, they accept less ‘bad’. As many sport organisations throughout the world remain largely non-profit, linked with the commonly held belief that sport is a foundation for moral behaviours, the idealistic expectation of ethical conduct placed upon them may be different to those of more mainstream business organisations.

Mewett (2003) noted the importance of sport as a social phenomenon which ramifies widely through society to become an intrinsic part of culture and community life. The different expectations of ethical conduct and moral value placed on sport organisations increases the public interest in the ethical dilemmas faced by these organisations. Using the concept of conflict of interest as an example, this paper will examine the tension and difference between the community and social understanding and expectations of sport, and those of the sport organisations themselves.

Ethnic aged discrimination and disparities in health and social care : a question of social justice

Older overseas-born Australians of diverse cultural and language backgrounds experience significant disparities in their health and social care needs and support systems. Despite being identified as a 'special needs' group, the ethnic aged in Australia are generally underserved by local health and social care services, experience unequal burdens of disease and encounter cultural and language barriers to accessing appropriate health and social care compared to the average Australian-born population. While a range of causes have been suggested to explain these disparities, rarely has the possibility of cultural racism been considered. In this article, it is suggested that cultural racism be named as a possible cause of ethnic aged disparities and disadvantage in health and social care. It is further suggested that unless cultural racism is named as a structural mechanism by which ethnic aged disparities in health and social care have been created and maintained, redressing them will remain difficult.