Search results

Zusammenfassung
In den letzten 10 jähren hat sich die sociale Verantwortung von Unternehmen (CSR) globalisiert. In meinem Artikel zeichne ich diese Globalisierung anhand einer eigenen empirischen Untersuchung nach, ich frage danach, welche Rolle Unternehmen heute in einer globalen Sozialpolitik spielen und wie diese Sozialpolitik adäquat systematisiert und erklärt werden kann. Anhand einer institutionalistischen Perspektive zeige ich, dass sich auf globaler Ebene ein globaler Sozialsektor herausbildet, der dem nationalen Sozialsektor (Kaufmann 1997) ähnelt. Unternehmen übernehmen darin eine noch stärkere Rolle, wie bereits auf nationaler Ebene. Die Erfolgsbedingungen der Globalisierung von CSR und der Herausbildung des Sozialsektors erkläre ich mit Hilfe von konstruktivistischen und rationalen Ansätzen.

"This book aims to answer a simple question: does private governance work? Can the use of market-driven, voluntary mechanisms compel value chain actors to change their practices in the direction of greater sustainability? And if yes, why are some standards more successful in that mission than others? This book thus evaluates market-driven regulatory governance initiatives' effectiveness in leading to sustained behavioral change in line with the original institutional goals of resolving collective environmental and social problems (cf. Black, 2008). It identifies institutional design features that are more likely to contribute to such effectiveness, as well as flaws in regulatory design and implementation that limit the potential of private standards in achieving their mission. With this aim, it connects five elements related to the effectiveness of private governance. First, it defines institutional effectiveness by identifying the outcome goals of market-driven sustainability governance."

Stefan Michels untersucht, inwieweit sich die Teilnahme an verschiedenen Employee Volunteering Projekten auf die intrinsische Motivation, Arbeitszufriedenheit, Bindung und Identifikation der Mitarbeiter in Unternehmen auswirkt. Gleichzeitig wird der Effekt, den die ehrenamtliche Tätigkeit auf das Organizational Citizenship Behavior und das wahrgenommene externe Prestige ausübt, betrachtet. Die zuvor aufgeführten Zusammenhänge werden konzeptionell herausgearbeitet und im Rahmen von Quasi-Experimenten empirisch getestet. Es wird gezeigt, dass die organisationsrelevanten Einstellungen, Wahrnehmungen und Verhaltensweisen aufseiten der ehrenamtlichen Helfer besonders positiv ausgeprägt sind. Der Inhalt Corporate Social Responsibility und Corporate Citizenship Organisationsrelevante Einstellungen, Wahrnehmungen und Verhaltensweisen Wirkungen eines Social Day auf die organisationsrelevanten Einstellungen, Wahrnehmungen und Verhaltensweisen (Studie 1) Wirkungen eines Social Mentoring Programms auf die organisationsrelevanten Einstellungen, Wahrnehmungen und Verhaltensweisen (Studie 2) Die Zielgruppen Dozenten und Studenten der Betriebswirtschaftslehre mit den Schwerpunkten Personalmanagement, Corporate Social Responsibility und (Non-Profit-)Organisation Fach- und Führungskräfte, die in diesen Bereichen tätig sind

AbstractCorporate social responsibility (CSR) is critical for organizations who want to pursue sustainable development and competitive advantage by influencing employee attitudes. Drawing on the deontic justice theory, we argue that internal and external CSR initiatives promote self‐focused and other‐focused justice, respectively, which contribute to employee‐perceived organizational justice and shape positive employee behaviors. This study applied a fuzzy‐set qualitative comparative analysis method to determine the interactive effects of employee perceptions of CSR practices and organizational justice on employee outcomes. An examination of data from 1,231 employees in Taiwan revealed that high CSR perceptions lead to high perceived justice among employees who attach high importance to justice. In addition, while high perceived justice by itself is insufficient to determine positive employee outcomes, the combination of high perception of internal CSR, external CSR, and organizational justice is sufficient to predict positive employee outcomes. The findings provide implications for both research and practice.

AbstractWe study the impact of air pollution in the city in which a firm is located on its corporate social responsibility (CSR) activities. Our hypothesis suggests that when managers are personally exposed to bad air pollution, they feel the pain and push their firms to engage in more CSR activities. Leveraging recent announcements regarding air pollution in Chinese cities, we find evidence consistent with our "seeing is believing" hypothesis. The findings are robust to alternative metrics of CSR and air pollution and after accounting for endogeneity. Additional analysis suggests that the impact of air pollution on CSR is more salient for firms with disproportionately older, female, and highly educated managers as well as when the local city government has more stable resources or when media coverage of air pollution increases.

While no business leaders have yet been charged before the International Criminal Court (ICC), such future proceedings will typically be conducted with reference to the accessorial mode of liability of aiding and abetting, under Article 25(3)(c) of the Rome Statute of the ICC. There exist diverse and competing interpretations of Article 25(3)(c). This paper aims to advocate the creation of a dominant interpretation of Article 25(3)(c) and, consequently, to the clarification of the potential responsibility of business leaders who aid or abet crimes under the jurisdiction of the Rome Statute, in two ways. First, it asks whether Article 25(3)(c) can be interpreted in harmony with the dominant practice on aiding and abetting in international criminal law generally. Second, it presents a case study on the provision of arms by the Russian corporation Rosoboronexport to the Syrian government, which is likely to have committed crimes against humanity since March 2011 and war crimes since mid-2012. The theoretical conclusions are applied to a discussion on the potential criminal responsibility of the Director General of Rosoboronexport for aiding and abetting the commission of international crimes by high-level Syrian officials.

Klappentext: "Biodiversity' at its simplest, refers to the variety of species inhabiting Planet Earth. It is essential to the well-being of the planet. There is now a scientific consensus around the current ongoing crisis in biodiversity arising from both climate change and human activities. Experts believe we are in the middle of a mass extinction of biodiversity with devastating consequences for our planet. Accounting for Biodiversity explores the need for companies to actively protect, conserve and improve biodiversity within their sphere of operation. The 14 chapters written by a selected team of experts investigate the ways in which companies are embracing their responsibility through a variety of biodiversity initiatives and innovative models designed to improve the recording, reporting and valuing of biodiversity. Global case studies look at biodiversity accounting in Africa, Asia, Australasia, Europe and South America. Overall, this book provides a comprehensive set of reflections on accounting for biodiversity and recommendations for the future. This book is essential reading for all those interested in the contribution that accounting can make to the preservation of accounting. As we see increasing awareness of the importance of sustainability and ecological responsibility in business activity it is relevant and should prove informative to students, managers, accountants and those in business more generally. It is also important for all those interested in conserving biodiversity. "--