Introduction -- Part I: Contextualising corporate social responsibility -- The economy, ethics, and development -- The corporation -- Corporate social responsibility -- Part II: The fight against corruption and tax behaviour as corporate social responsibility issues -- The fight against corruption -- Corporate tax behaviour -- Final remarks.
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Institutional environment demands from organizations to be accountable for their social and environmental actions and to provide information allowing the assessment of their long-term prospects for profitability may lead organizations to adopt Impression Management (IM) tactics to manage perceptions. Consequently, organizations may provide accounts demonstrating that they are good corporate citizens and possess the intangible assets required for future good financial performance. Although organizations have increased their corporate social reporting, the quality and reliability of those reports have been questioned. The literature suggests that these disclosures tend to be selective and biased, and do not enhance corporate accountability. This study proposes a formal conceptual framework linking IM, social and environmental accountability, financial performance, and organizational legitimacy. The arguments in this study are of economic, societal, and ethical concern, as IM behaviors may undermine the transparency of social and environmental reporting, and the decoupling between the economic and social image offered by companies through reporting and the reality. These insights also point at the complexities for organizations in dealing with accountability to all stakeholders. The conceptual framework proposed is useful for future studies aiming at understanding how organizations use IM in their corporate social reporting in the accountability process. ; Delfina Gomes has conducted the study at Research Center in Political Science (UIDB/CPO/00758/2020), University of Minho/University of Évora and supported by the Portuguese Foundation for Science and Technology and the Portuguese Ministry of Education and Science through national funds. This research was also supported by the Portuguese Foundation for Science and Technology, under the project grant ...
PurposeThis paper aims to ascertain whether a company with a solid reputation for corporate sustainability leadership deems its workforce to be as important as its external stakeholders when developing and communicating its sustainability activities, and to evaluate its workforce's recognition of such activities.Design/methodology/approachTo achieve these aims, a case study of a leading Brazilian company was carried out. The authors conducted an interview with the corporate sustainability department and submitted a survey by questionnaire to its employees. The data were complemented by documentary analysis of the company's annual reports, sustainability reports, corporate website, newsletters and press releases.FindingsResults suggest that the company does attribute significant importance to its workforce and that its employees have sound knowledge of its sustainability practices and engage with them.Research limitations/implicationsGiven that the research adopts a case study approach, the scope for generalisation is limited.Originality/valueThe present study explores a neglected aspect of extant research – the relations between corporate sustainability and human resources.
Purpose – The purpose of this paper is to discuss and analyse how intellectual capital (IC) is created and deteriorated in a meta-organization by assessing the interdependency between the collective IC of the meta-organization and the individual IC of its members.
Design/methodology/approach – A case study conducted in a seaport is adopted to explore how creation or deterioration of IC at one level of analysis affects the IC at the other. Four different illustrations are provided, depicting different instances of articulation between both types of IC.
Findings – Evidence suggests that, in a meta-organization, IC appears as a function of both individual and collective IC dimensions. Changes in the meta-organization's IC or in its members' IC may have different impacts on each other, generating intellectual assets or intellectual liabilities at both levels. Evidence also suggests that those changes in IC should be analysed in a longitudinal way, since both levels affect each other in different ways over time.
Research limitations/implications – Despite the validity of the interpretations provided in the context of the case study, generalization to other situations should be conducted only in a theoretically framed manner.
Practical implications – This study provides important strategic and managerial implications for meta-organizations and their members, who are concerned with their performance.
Originality/value – Although there have been some efforts to apply the traditional IC methodologies to a bigger scope, such as regions or nations, some meso level empirical contexts are yet far unexplored, such as the case of meta-organizations. Furthermore there is a gap in management sciences' research on seaports.
Purpose The purpose of this study is to examine whether firms from countries presenting higher levels of corruption are more likely to have higher levels of earnings management than their counterparts from countries with lower levels of corruption. It also explicitly examines how this relationship compares between emerging and developed economies.
Design/methodology/approach Using multiple regression analysis, this study tests the hypothesis of positive association between the countries' level of corruption and the level of earnings management using a sample of foreign firms with American Depositary Receipts in the US market.
Findings Findings indicate that higher corruption perception is related to higher incentives for firms to manipulate earnings in the case of emerging countries. Such results are not identified in developed countries where the level of minority investors' protection is higher. Findings also indicate that in developed countries earnings management is negatively related to investor protection, which is not the case for emerging countries.
Originality value As far as the authors are aware, this study is the first to examine the effects of corruption on earnings management on the basis of accounting firm-level data.
Purpose – The purpose of this paper is to provide a descriptive comprehensive analysis of sustainability reporting (SR) and assurance in Portugal after the onset of the most recent economic crisis.
Design/methodology/approach – The authors analyze 290 sustainability reports for the years 2008, 2009, 2010 and 2011, and find those that include assurance statements and characterize them.
Findings – The authors present evidence supporting the view that the Portuguese sustainability reporting assurance (SRA) market follows the international trends and suggest that the most recent economic crisis had a negative effect in terms of publication of sustainability reports but not in terms of its quality and assurance.
Research limitations/implications – The authors merely provide descriptive evidence of SR and the assurance thereof in Portugal.
Originality/value – The authors contribute significantly to the literature on SRA in peripheral countries and in the period of crisis.
