There is an ongoing debate in the worldwide scholarly society regarding the causes of noted climate change on the planet Earth. It is a concern also frequently debated in the non-scholarly societies. Principally, it is about whether or not the causes of noted climate change are the result of natural or human-related factors. The objective of this research note is to raise the question whether sustainable management is an accounting issue. It intends to pinpoint the need to visualize sustainable aspects of management approaches.
{"title":"Research Note Sustainable Management: An Accounting Issue?","authors":"G. Svensson","doi":"10.22164/ISEA.V2I1.29","DOIUrl":"https://doi.org/10.22164/ISEA.V2I1.29","url":null,"abstract":"There is an ongoing debate in the worldwide scholarly society regarding the causes of noted climate change on the planet Earth. It is a concern also frequently debated in the non-scholarly societies. Principally, it is about whether or not the causes of noted climate change are the result of natural or human-related factors. The objective of this research note is to raise the question whether sustainable management is an accounting issue. It intends to pinpoint the need to visualize sustainable aspects of management approaches.","PeriodicalId":31316,"journal":{"name":"Issues in Social and Environmental Accounting","volume":"2 1","pages":"145-154"},"PeriodicalIF":0.0,"publicationDate":"2008-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68167405","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
One important instrument to be used in the control system design is strategic behaviors that can lead to the expected organization performance.Referring to the extended definition of strategic behavior using stakeholder-based strategic behavior, corporate social performance is kind of strategic behavior to be influenced by using control system. This paper discusses how control system, using Simons’ levers of control can play important role in increasing the corporate social performance. The interaction between control system, including belief system, boundary system, diagnostic control system, and interactive control system, as well as the corporate financial performance (CFP) can affect the corporate social performance (CSP) due to fact that increase in CFP resulting from the appropriate use of control system components enables the company has more chance to do the CSP. The levers of control are deemed to form an integral part of employee socialization and support the development of an organization’s culture, the system of shared beliefs, values, norms, and mores of organizational members which are deemed to be a primary determinant of the direction of employee behavior.
{"title":"The Role of Control System in Increasing Corporate Social Performance: The Use Of Levers of Control","authors":"Hasan Fauzi, Azhar A. Rahman","doi":"10.22164/ISEA.V2I1.28","DOIUrl":"https://doi.org/10.22164/ISEA.V2I1.28","url":null,"abstract":"One important instrument to be used in the control system design is strategic behaviors that can lead to the expected organization performance.Referring to the extended definition of strategic behavior using stakeholder-based strategic behavior, corporate social performance is kind of strategic behavior to be influenced by using control system. This paper discusses how control system, using Simons’ levers of control can play important role in increasing the corporate social performance. The interaction between control system, including belief system, boundary system, diagnostic control system, and interactive control system, as well as the corporate financial performance (CFP) can affect the corporate social performance (CSP) due to fact that increase in CFP resulting from the appropriate use of control system components enables the company has more chance to do the CSP. The levers of control are deemed to form an integral part of employee socialization and support the development of an organization’s culture, the system of shared beliefs, values, norms, and mores of organizational members which are deemed to be a primary determinant of the direction of employee behavior.","PeriodicalId":31316,"journal":{"name":"Issues in Social and Environmental Accounting","volume":"87 1","pages":"131-144"},"PeriodicalIF":0.0,"publicationDate":"2008-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68167356","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This paper offers a preliminary examination of the Corporate Social Responsibility (CSR) commitments and agendas being addressed and reported by the UK‟s leading retailers. The paper begins with a short discussion of the characteristics and origins of CSR and of the current structure of retailing in the UK. This is followed by an illustrative examination of the CSR issues publicly reported by the UK‟s top ten country of origin retailers and the paper draws its empirical material from the CSR reports posted on the World Wide Web by these retailers. The findings reveal that the UK‟s top ten retailers are addressing and reporting on four sets of CSR themes namely those relating to the environment; the marketplace; the workplace and the community. The paper concludes with a discussion of a number of general issues relating to these themes.
{"title":"Corporate Social Responsibility and UK Retailers","authors":"P. Jones, M. Wynn, D. Comfort, D. Hillier","doi":"10.22164/ISEA.V1I2.16","DOIUrl":"https://doi.org/10.22164/ISEA.V1I2.16","url":null,"abstract":"This paper offers a preliminary examination of the Corporate Social Responsibility (CSR) commitments and agendas being addressed and reported by the UK‟s leading retailers. The paper begins with a short discussion of the characteristics and origins of CSR and of the current structure of retailing in the UK. This is followed by an illustrative examination of the CSR issues publicly reported by the UK‟s top ten country of origin retailers and the paper draws its empirical material from the CSR reports posted on the World Wide Web by these retailers. The findings reveal that the UK‟s top ten retailers are addressing and reporting on four sets of CSR themes namely those relating to the environment; the marketplace; the workplace and the community. The paper concludes with a discussion of a number of general issues relating to these themes.","PeriodicalId":31316,"journal":{"name":"Issues in Social and Environmental Accounting","volume":"12 1","pages":"243-257"},"PeriodicalIF":0.0,"publicationDate":"2007-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68167676","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This case study discusses Environmental Management Accounting (EMA) which are illustrated with the case example of Neumann Gruppe Vietnam Ltd., a medium-sized coffee refining and exporting enterprise in Southern Vietnam. It examines the relevance of environment-related supply chain information for corporate environmental and financial decision making and reveals possibilities for improving eco-efficiency at the site level and for its supply chain.
{"title":"Supply Chain Information in Environmental Management Accounting – the case of a Vietnamese Coffee Exporter","authors":"T. Viere, S. Schaltegger, J. V. Enden","doi":"10.22164/ISEA.V1I2.19","DOIUrl":"https://doi.org/10.22164/ISEA.V1I2.19","url":null,"abstract":"This case study discusses Environmental Management Accounting (EMA) which are illustrated with the case example of Neumann Gruppe Vietnam Ltd., a medium-sized coffee refining and exporting enterprise in Southern Vietnam. It examines the relevance of environment-related supply chain information for corporate environmental and financial decision making and reveals possibilities for improving eco-efficiency at the site level and for its supply chain.","PeriodicalId":31316,"journal":{"name":"Issues in Social and Environmental Accounting","volume":"1 1","pages":"296-310"},"PeriodicalIF":0.0,"publicationDate":"2007-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68167775","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Business is increasingly concerned to reconcile investor driven pressure to perform with state driven pressure to conform (to a cascade of new regulation). Ethics generally favors the latter at the expense of the former. The ethical frameworks developed in the last few years differ from their classical predecessors, however. Integrative Social Contract Theory begins with the business contract and moves out from there to the wider society. Care theory begins with the relationship between two individual persons and moves out from there. Both theories are skeptical of the Universalist claims of classical ethical and religious frameworks and both claim to be user friendly. This paper compares and contrasts the two theories and hopes to show how the ethical lacunae in ISCT can be fixed by Care Theory. How a business would operate under the sway of Care Theory is described. Fears that Care Theory cannot be applied to business without weakening competitive strength are addressed. The paper is offered as a step towards merging ISCT and Care Theory to evolve an ethical framework for business. It would be a framework that engages fully with business realities, especially competitive realities, but that is directly and clearly guided by classical ethical principles.
{"title":"Towards an Ethical Framework Grounded in Everyday Business Life","authors":"G. Donleavy","doi":"10.22164/ISEA.V1I2.14","DOIUrl":"https://doi.org/10.22164/ISEA.V1I2.14","url":null,"abstract":"Business is increasingly concerned to reconcile investor driven pressure to perform with state driven pressure to conform (to a cascade of new regulation). Ethics generally favors the latter at the expense of the former. The ethical frameworks developed in the last few years differ from their classical predecessors, however. Integrative Social Contract Theory begins with the business contract and moves out from there to the wider society. Care theory begins with the relationship between two individual persons and moves out from there. Both theories are skeptical of the Universalist claims of classical ethical and religious frameworks and both claim to be user friendly. This paper compares and contrasts the two theories and hopes to show how the ethical lacunae in ISCT can be fixed by Care Theory. How a business would operate under the sway of Care Theory is described. Fears that Care Theory cannot be applied to business without weakening competitive strength are addressed. The paper is offered as a step towards merging ISCT and Care Theory to evolve an ethical framework for business. It would be a framework that engages fully with business realities, especially competitive realities, but that is directly and clearly guided by classical ethical principles.","PeriodicalId":31316,"journal":{"name":"Issues in Social and Environmental Accounting","volume":"1 1","pages":"199-216"},"PeriodicalIF":0.0,"publicationDate":"2007-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68167587","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
In recent years there has been greater concern among companies to include responsible practicesin their goals. To achieve this aim, companies are beginning to manage economic, socialand environmental factors following socially responsible practices. Adopting a strategy of CorporateSocial Responsibility (CSR) may influence the different policies implemented by thecompany, one of which is that regarding innovation. In this study, we analyze the opinions of95 European companies, 42 of which form part of the Dow Jones Sustainability Index (DJSI)and 53 of which belong to the Dow Jones General Index (DJGI), concerning their CSR policy,the innovation carried out and the relation between the two concepts. Our results show that theDJSI companies, unlike those belonging to the DJGI, consider their CSR strategy to be a keyfactor in generating competitive advantages and profits. Moreover, the companies surveyedhave implemented innovations that are more incremental than radical, and these innovationpractices are found to be influenced by CSR strategies.
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