governments have recently stepped into the picture through national legislation. France’s Law on Duty of Vigilance adopted in 2017 is a landmark case of such legislation. Years of voluntary CSR certification schemes led by Civil Society were replaced by a new...
It is based on an extensive review of corporate governance literature, specifically on the composition of boards and committees and how they influence corporate outcomes. The attributes of com-mittees' members could play a key role in the definition of a CSR strategy and its implementation. The ...
Second, in line with legitimacy theory and the business case argument for CSR, it is questionable whether prior CSR meta-analyses reported a positive impact of corporate governance on CSR and whether CSR is connected with positive (non) financial consequences. We thus question whether corporate ...
Stakeholder TheoryProfitabilityCorporate Social Responsibility, or "CSR," has recently become a subject of study by financial economists. While there is no shortage of anecdotal evidence to support all variety of positions, broad‐based statistical evidence about the CSR movement is in short supply. ...
In part due to the criticism mentioned above, the model is considered by many to be overly simplistic Others claim that the ethical responsibility should be given a more prominent position within the pyramid Organisations don’t always do what they say when it comes to CSR ...
“allows for the creation of positive obligations”, but it is essentially founded on libertarian notions of freedom secured by negative rights and voluntary action (Freeman & Phillips 2002: 336, et passim; Freeman 1<#004699'>9<#004699'>94). In sum, CSR in theory is based on strong ...
aIn this regard, the author, with risk estimates of the theory is based on and derived from the a new algorithm, to compensate for existing standards the risk management of multi-zone buildings R 1 risk algorithm for defects 鉴于此,作者,以理论的风险估计根据并且从一种新的算法获得,补尝现有的...
1. WHAT IS MANAGERIAL RESPONSIBILITY FOR ETHICAL LEADERSHIP In today's business world, the bottom line is all to often regarded as the end-all, and whatever means it takes to reach that end is "permissible." What is missing in this rush to show a better bottom line than the prev... ...
The aim of this study is to identify firm-specific factors influencing corporate social responsibility (CSR) expenditures during the COVID-19 pandemic based on an emerging economy, Bangladesh. Analyzing data from 174 listed companies in 2020 and 2021, along with semi-structured interviews with board...
Modern utilitarian theory provides a rational basis for understanding the motivation for institutional investors to commit fraud. Utilitarianism views an action as being good or ethical if it is a positive sum game such that benefits exceed the cost or the good exceeds the bad. For a utilitarian,...