Corporate social responsibility: why business should act responsibly and be accountable

This paper identifies drivers which are pressurising organisations to adopt corporate social responsibility and produce corporate social reports. The authors discuss what constitutes a good report, some of the problems with current reporting practices, benefits to organisations which produce corporate social reports and the costs to those which do not.

Corporate social responsibility in Asia

"Introduction JCC theme issue"

'Publics' or 'stakeholders'? Performing social responsibility through stakeholder software

Government and corporate organizations increasingly seek the support of the communities where they operate and represent themselves as good corporate citizens with a sense of Corporate Social Responsibility (CSR). These organizations seek to create and sustain dialogue with their many and varied ‘stakeholders’ and reject traditional ‘PR’ approaches that regard communication as a way to manipulate ‘target publics’. Some of these organizations use a form of ‘stakeholder software’ to guide and support their efforts to embrace CSR in their operations and this article examines two such software packages. It sets their use and the broader drive for CSR in the context of a diminishing trust in traditional institutions and a rise in new, extra-parliamentary forms of activism (new activism); and it examines stakeholder software’s potential contribution to a values-based approach to PR training in universities and colleges.

Financial reporting for environmental and social responsibility: a normative strategic concept

Corporate responsibility demands that firms address environmental and social values in their firms' policy and key performance indicators. These are integrated through strategic planning and require firms to merge the long-term environmental and social values with short-term economic objectives and performance measures. Each firm's strategy will differ. This paper provides a normative reporting concept to connect the financial implications associated with long-term planning for environmental and social values, with short-term accounting reports. Reporting variants adapted from total cost assessment, life cycle costing and variable costing are integrated to offer upstream information based on a product segment view.

Pricing in the museum sector : the need to balance social responsibility and organisational viability

An essential component of marketing strategy is pricing. Pricing in museums, however, is problematic as issues beyond cost recovery or surplus, such as social responsibilities, need to be considered. This area of marketing is under researched. The aim of this study is to address the research gap by synthesising the literature on pricing strategy in the museum sector. The study found that there are a number of strategies being advocated with regard to pricing in the museum sector in the literature, each representing various perspectives of museology. A research agenda was proposed to assist marketers in the museum sector to meet their organisational needs, whilst balancing their social responsibilities.

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.

Corporate brand identity and image congruence in the leisure services sector : a stakeholder perspective

This paper aims to contribute to current leisure services and branding literature by conceptualising the relationship between brand identity, brand image and whether a congruent relationship between the two influences customer satisfaction and loyalty. A conceptual model is developed in the context of zoological operations, central constructs and subsequent research propositions are discussed.