Corporate citizenship in Australia : some ups, some downs

Issues of corporate citizenship and corporate social responsibility, and more recently triple-bottom-line thinking, have been gradually climbing higher on the agenda of corporate Australia in the last couple of years. This paper reports on the results of a major survey of corporate citizenship of the top corporates in Australia recently completed by the Corporate Citizenship Research Unit, Deakin University. The most significant finding was that, while there is a great deal of understanding of, and aspirations towards, effective corporate citizenship in corporate Australia, there is a general lack of fit between wanting to do it and actually doing it so that it is seen to be core business.

Considering if there is a need to measure the social impact of charities?

This paper proposes that a multidimensional measure of charities’ social impact should be developed. This would allow donors to evaluate the potential social benefit of giving to one cause or another. While such a multidimensional approach would be complicated, it could build on the literature suggesting that firms be measured using triple bottom line accounting and those used to evaluate firms for inclusion for ethical investing.

Categorisation of knowledge management processes in the development of sustainable enterprises

Sustainable development is a growing area of interest in organisations. Particularly those that have large energy demands for processing, use dwindling raw materials or produce a great deal of waste through production. Knowing those processes that can contribute to making an organisation more sustainable provides a great advantage both in terms of project implementation success and in measurable Triple Bottom Line returns.

In previous research we identified that many of the Information Technology processes used to assist organisations in developing sustainable practices were more clearly suited as Knowledge Management processes (Van Der Meer and Sinnappan, 2008), however less empirical study has been done to categorise them meaningfully.

In this study we have taken these Knowledge Management processes and categorised them according to the sustainable development practice where we identify they can be of service based on Waage et al (2003). Through this we are hoping to develop a framework for organisations to determine what Knowledge Management processes are needed to achieve the particular sustainable development. We may also be able to judge what steps an organisation needs to take to develop further sustainable practices in other areas.

Development of a framework for knowledge management tools in sustainable development would assist industries in determining the best processes for these sustainable projects. This framework also contributes to the body of knowledge on sustainable development and Information Technology.

The sustainable farm families project: changing farmer attitudes to health

Farm health and safety has focussed on strategies such as injury prevention, audits and fulfilling legislative responsibilities. We know farmer injuries mask deeper health issues such as higher rates of cancer, suicides, cardiovascular disease and stress. The relationship between occupational health and safety and farming family health has not been investigated by other researchers either nationally or internationally. The Sustainable Farm Families (SFF) project attempts to make this connection in order to address the unacceptable rates of premature death, higher morbidity and injury on Australian farms.

The SFF focuses on the human resource in the triple bottom line and is working with farmers, families, industry, and university to collaboratively address and improve the health and well being of farming families. Based on a model of extension that engages farming families as active learners where they commit to healthy living and safe working practices the SFF is proving to be an effective model for engaging communities in learning and change. Health education and information is delivered to farming families using a workshop format with participants reporting positive impacts on their farming business. The SFF project sits across generations and sexes and has a high level of support with the overwhelming majority of participants saying they would recommend the program to others.

This paper discusses the progress of the research outlining the design of the project, the delivery and extension processes used to engage 321 farming families to date. The paper presents key learning’s on intersectoral collaboration, engaging farmers and families in health and the future for this project extending into agricultural industries across the nation.

Three key learnings: (1) The increased health risks faced by farmers and their families need social and political attention. (2) Joint ownership and collaborative partnerships where all partners have a key role within the development and delivery of the project to their relevant representative groups enables resources to be shared and encourages greater in-kind support to augment funding received. (3) Farming families are keen to understand more about their health and farmers who participate in health education programs based around industry collaboration with high levels of individual participation will engage with health professionals and obtain an improved health status if programs are presented to them in personally engaging and relevant ways

How do Australian small and medium enterprises communicate their corporate social responsibility activities online?

Much of the existing research on Corporate Social Responsibility (CSR) focuses on large firms, with comparatively little on Small and Medium Enterprises (SMEs). The SME research focuses on barriers and drivers to CSR and neglects how SMEs communicate their CSR activities. This paper addresses this gap by reporting on a content analysis of 443 Australian SME websites which identifies how they are using this channel to communicate their CSR activities.

Corporate sustainability : greenwash or a path to sustainable capitalism?

The problems of unsustainable development and the increased-awareness of corporate power in the global era have contributed to an agenda of corporate citizenship. This thesis explores the meanings and practices that fall under the banner of the triple bottom line of corporate citizenship through forty-two in-depth interviews with representatives from the corporate sector and NGO sector (including trade unions) in Australia. This purposive sample includes a specific range of corporate industries and NGO types, all of which have involvement with various areas of sustainability. Interviewees described their feelings and experiences in relation to the concept of the triple bottom line, the potential and limitations of this type of sustainability and the purpose and impacts of partnerships between NGOs and the corporate sector. On the basis of this research, this thesis argues that corporate citizenship is at best, a set of initiatives for making minor adjustments to the way companies perform their day-to-day operations and at worst, a program for improving corporate image rather than performance and for shifting the agenda of sustainable development toward corporate interests. While radical steps are required to achieve a sustainable society and environment, the terms of corporate citizenship offer very limited opportunities for change. The self-regulatory and market based model of citizenship does not challenge the impact of consumerism or the legitimacy of particular industry types and their products, except where threats are perceived to the longevity of the companies involved. Furthermore, while the exploitation of the environment and society has occurred as a result of corporate self-interest, corporate citizenship is justified on the same basis. The self-interest rationale and the tyranny of the economic bottom line in particular, substantially limit the fields of responsibility that can be included in the citizenship paradigm. While there are undoubtedly some well-intentioned corporate representatives who are working toward attaining a more sustainable corporate culture, the discourse is primarily used to shift the sustainable development agenda toward corporate paradigms and interests.

The Sustainable Farm Families Project : changing attittudes to health

Introduction: Farm health and safety has historically focussed on strategies such as injury prevention, safety audits and fulfilling legislative responsibilities. However, farmer injuries mask deeper health issues including higher rates of cancer, suicides, cardiovascular disease and stress. The relationship between occupational health and safety and farm family health has not been fully investigated. The Sustainable Farm Families (SFF) project attempts to make this connection in order to address premature death, morbidity and injury on Australian farms. The SFF project illustrates how increasing health literacy through education and physical assessment can lead to improved health and knowledge outcomes for farm families.

Methods: The SFF project focuses on the human resource in the triple bottom line and is working with farmers, families, industry and universities to collaboratively assess and promote improvement in the health and wellbeing of farm families. Based on a model of extension that engages farm families as active learners where they commit to healthy living and safe working practices, the SFF project is proving to be an effective model for engaging communities in learning and change. Health education and information is delivered to farm men and women aged 18 to 75 years using a workshop format. Pre- and post-knowledge surveys, annual physical assessments and focus group discussions form the methodological context for the research over a three-year intervention.

Results: This article discusses the progress of the research outlining the design of the SFF project, the delivery and extension processes used to engage 321 farm families from within a broadacre and dairy-farming family sample. The article presents key learnings on intersectoral collaboration, engaging farmers and families in health, and the future for this project extending into agricultural industries across the nation. Key results reveal that health issues do exist in farming families and are often underreported by family members. Health indicators were at a level where referral and intervention was required in over 60% of men and 70% of women in both broad acre and dairy industries. Farm men and women verbalised health concerns relating to access, support and control mechanisms of the health system. Participants also revealed how they put into practice their new knowledge and how this has influenced their health.

Conclusions: The key learning is that farm men and women who are at high risk of premature morbidity and mortality will participate in health education and assessment programs based on industry collaboration with high levels of individual participation. This program provides evidence that farmers will engage with health professionals if programs are presented to them in personally engaging and relevant ways. The SFF program is a definite tool for interventional health promotion that supports attitudinal change to health and farming practices.

Significance of environment in the assessment of sustainable development : the case for South West Victoria

The assessment of sustainable development is often based on the three pillars of sustainability model or triple bottom line using a set of indicators that evaluate the social, economic and environmental systems. It is thought that by measuring the performance of each system information can be gained about the sustainability of the whole system. However, this represents a disconnect between sustainability theory and the practice of sustainability evaluation as there is no attempt to evaluate if this assumption is true. During the development of a sustainability assessment framework for south west Victoria, Australia, it has become evident that this approach to sustainability assessment does not provide an accurate evaluation of system sustainability. Throughout this project, from stakeholder prioritisation of indicators to final multiple criteria analysis of sustainability, the environmental indicators were found to be the most important for the region’s sustainability. As a consequence, the assessment produced shows that in south west Victoria, sustainability is largely determined by the condition of the environment. This finding highlights the current disconnection between theory and the reality of sustainability. Thus, we discuss a framework for sustainability assessment that attempts to re-connect theory to practice.

Corporate social responsibility reporting : a business strategy by Australian banks?

The growth of voluntary corporate social responsibility (CSR) reporting reflects society's expectations for business to set higher ethical standards and to undertake business in a way that meets the profit imperative (the bottom line). Additionally, the community expects socially and environmentally responsible behaviour practices; the so-called triple bottom line approach. The paper briefly reviews the development of corporate social responsibility reporting from the perspective of two large Australian banks and attempts to understand their motivation for voluntary disclosure. Stakeholder theory and game theory provide a means to analyse why banks undertake CSR reporting. The paper compares Westpac and National Australia Bank's CSR reporting over the period 2004-2005 utilising external rating agencies and CSR reports to determine the extent of disclosure in relation to employees, environment, community and customers. The paper concludes with a discussion of the pros and cons of CSR, the role of regulation and recommendations for future policy direction.

Green marketing strategies

This chapter presents the fundamentals of “green” marketing by drawing on traditional marketing theory as well as researchfocused on green marketing context. It discusses five critical areas in green marketing. The first critical area stems from green marketingtheory and practice that examines the logic for reducing the environmental impact of value creation and exchange. The second criticalarea highlights green marketing strategy that focuses on achieving organizational goals in ways that can reduce or eliminate negativeimpacts on the natural environment. The third critical area examines the green marketing mix that accounts for green products, greendistribution, green pricing, and green promotion. By using traditional marketing concepts, the chapter identifies how the entiremarketing mix elements should consistently provide a complete green product offering. Green products and processes need to beresearched, designed, and manufactured to include environmentally safe ingredients and components. Products need to be strategicallypriced to reflect their green values, distributed in the green chain channels and displayed effectively to highlight their status, and accuratelycommunicated to consumers and stakeholders. The fourth critical area illustrates governance and control. It shows how theholistic transformation toward greening the organization requires organizational culture change to gain support within and outside thefirm to ensure environmental issues are appropriately considered. These can be assessed by using existing management mechanisms,such as environmental management systems and/or triple bottom line management, which ensure best practice and continuousimprovements to occur. Lastly, the chapter discusses the future of green marketing and the direction that businesses need to take if theyseek to be sustainable.

Sustentabilidade energética no brasil : proposta de indicadores para elaboração de relatórios de sustentabilidade por empresas do setor elétrico

Mundialmente, dentre todos os setores da economia, o setor elétrico é talvez o que se depare com os maiores desafios em termos de sustentabilidade. Para conseguir manter a sua ‘licença de operação’ junto à sociedade, o setor terá que responder a estes desafios, envolvendo todos os seus diferentes stakeholders e buscando levar em consideração os interesses de cada um deles. O setor elétrico terá também que ser capaz de medir e avaliar sua performance, demonstrando uma melhoria continua em um longo prazo. No nível nacional, o setor elétrico brasileiro já começou a responder a alguns destes desafios, o que pode ser comprovado pelas ações desenvolvidas por algumas das empresas líderes do setor. Este trabalho tem como objetivo contribuir para o entendimento de como o conceito de sustentabilidade está sendo desenvolvido no setor elétrico brasileiro. Mais além, através da proposição de um conjunto de indicadores de sustentabilidade, busca-se estimular a adoção de práticas de sustentabilidade no setor. Estes indicadores, baseados no Triple Bottom Line Ambiental-Social-Econômico, podem ser usados tanto internamente, auxiliando na elaboração de estratégias, quanto externamente, para divulgação de relatórios de sustentabilidade. Como forma de validação da metodologia elaborou-se um estudo de caso para duas das principais empresas do setor elétrico brasileiro.

Sustentabilidade e equilíbrio do crescimento: uma abordagem contábil-financeira

Este trabalho transita por duas áreas de conhecimento, gestão contábil-financeira e sustentabilidade, que precisam se aproximar na troca de conceitos e práticas para que se viabilize a contribuição das empresas para o desenvolvimento sustentável. O propósito do estudo é verificar se o crescimento equilibrado está associado ao desempenho sustentável das empresas. Partindo do pressuposto que o crescimento desequilibrado é um fator de risco para a empresa e para todos os que se relacionam com ela (stakeholders), podendo gerar impactos econômico-financeiros, sociais e ambientais, é de se esperar que as empresas sustentáveis apresentem um crescimento mais equilibrado, medido pelo indicador equilíbrio do crescimento, que reflete se há preocupação com a pressão sobre o uso de todos os tipos de recursos e a sua forma de financiamento. O desempenho sustentável das empresas deve ser avaliado de forma ampla, com base no conceito do Triple Bottom Line, buscando atender às necessidades de vários stakeholders; neste trabalho o desempenho sustentável será operacionalizado de duas maneiras: pela adesão aos segmentos diferenciados de governança corporativa da Bovespa e pela participação na carteira do Índice de Sustentabilidade Empresarial da Bovespa (ISE-Bovespa). Os objetivos do trabalho são: verificar se as empresas consideradas sustentáveis, pelos critérios separados e depois em conjunto, apresentam menor variabilidade no indicador equilíbrio do crescimento do que as empresas não consideradas sustentáveis pelos mesmos critérios; verificar se as empresas apresentam menor variabilidade no indicador equilíbrio do crescimento no segundo período da análise do que no primeiro, períodos estes separados pela divulgação da primeira carteira do ISE-Bovespa, em 2005. Foram utilizados dados de empresas de capital aberto no período de dezembro de 1999 a dezembro de 2009; as empresas foram divididas em grupos e o estudo se concentrou na variabilidade do equilíbrio do crescimento nos grupos, medida pelo desvio padrão, considerando-se que todos os grupos apresentam médias próximas da unidade. Um grupo com baixa variabilidade no equilíbrio do crescimento mostra uma maior preocupação com o uso de recursos de forma equilibrada, refletindo uma postura compatível com a contribuição das empresas para o desenvolvimento sustentável. A confirmação de dez em doze hipóteses de pesquisa permite interpretar que, no conjunto, o resultado é fortemente aderente à hipótese de associação entre o crescimento equilibrado e o desempenho sustentável

Desafios para implementação do global reporting initiative nas empresas sucroenergéticas no Brasil

Desafios para implementação do global reporting initiative nas empresas sucroenergéticas no Brasil A pesquisa pretende avaliar o grau de maturidade necessário para elaboração e publicação de um Relatório de Sustentabilidade Integrado. O setor sucroenergético brasileiro foi escolhido para a pesquisa por aderir ao padrão da Global Reporting Initiative para relatórios de sustentabi-lidade e por ser um setor com exposição nacional e internacional, que vem passando por grandes transformações com entrada de novos players nacionais e internacionais, profissionalização da gestão, alterações de práticas operacionais visando atender exigências ambientais e sociais. Para se entender o grau de maturidade das organizações foi preciso definir seis fundamentos de supor-te à realização de um relatório integrado: processos, estrutura, pessoas, sistemas, políticas e pro-cedimentos e cultura organizacional. A seguir, foram estabelecidos três graus de maturidade – alto, médio e baixo. Assim, para cada um desses fundamentos foi atribuído um grau de maturida-de. Na prática de elaborar relatórios de desempenho as organizações podem estar em diferentes estágios de um processo evolutivo. Elas têm por fim a publicação de um relatório integrando os aspectos econômicos, ambientais e sociais, denominado triple bottom line. Nesse processo evolu-tivo, existem as empresas que reportam seu desempenho econômico financeiro e há as que repor-tam o relatório anual da administração mais completo e que pode conter o relatório de sustentabi-lidade. Os dois estágios requerem a aplicação dos fundamentos descritos acima, mas em graus de complexidades diferentes. Para elaborar e publicar um relatório integrado, o grau de utilização dos fundamentos deverá ser muito maior. Esse grau de maturidade na aplicação dos fundamentos será determinante para o processo de interação com os stakeholders, criar um relatório transpa-rente e que seja também útil às suas interpretações e decisões. A pesquisa detectou que as empre-sas do setor, como o esperado, têm o grau de maturidade alto quando se trata de reportar o de-sempenho econômico-financeiro. Quando se trata dos indicadores ambientais, já se nota uma evolução em relação ao tema; há um esforço maior a ser empreendido quando o assunto é o re-porte dos aspectos sociais. Independentemente do grau de maturidade, a iniciativa das empresas do setor sucroenergético brasileiro (na região Centro-Sul), na evolução dos Relatórios de Susten-tabilidade, deverá reverter em prol do desafio global para o meio ambiente.

Promoting corporate social responsibility in small and medium enterprises in the Caribbean: methodology report

Incluye Bibliografía

El sector empresarial en la sostenibilidad ambiental: ejes de interacción

Incluye Bibliografía