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The vast domain of research in business schools may be categorized according to Stokes's four quadrant classification, which uses two dimensions: consideration of use (yes or no) and quest for fundamental understanding (yes or no). Viewing business school research in the context of these quadrants, it becomes clear that all four quadrants are so closely linked that research in each informs and inspires research in the others. It is therefore critical that business schools promote research in all four quadrants. Likewise, researchers in business schools should appreciate the importance of research in every quadrant and the scope of cross-pollination between them, or they will fail to realize their full potential. In order to get the most out of every quadrant, business schools must recruit professors who pursue research in a range of disciplines, such as psychology, sociology, and economics, and those who focus on the practical use of knowledge. [ABSTRACT FROM AUTHOR]

The literature on corruption is extensive as the topic is multifaceted, testifying to the intractable and stubborn nature of a problem that societies have been struggling to tackle with for centuries. Lack of improvement in eradicating corruption is the result of misguided and misplaced strategies based on weak analytical underpinnings and still weaker appreciation of the institutional milieu of individual countries. This paper attempts to introduce and unpack key concepts associated with the idea of corruption. The paper attempts to punctuate that corruption needs analysis as an indicator of ‘failed governance’. It presents empirical substantiation from various studies undertaken and offers a comprehensive study of the extent and effect of corruption on the Indian economy and the perception of a cross-section of people on various facets and the impact of corruption on diverse sectors. [ABSTRACT FROM PUBLISHER]

An emphasis on making markets work for the poor has thrust companies into the role of ‘development agents’ – organisations that consciously seek to deliver outcomes that contribute to international development goals. This paper examines what business as a development agent means in terms of the promise, the conceptualisation and the developmental outcomes of several initiatives engaged in ‘bottom billion capitalism’. It argues that, while these initiatives are hailed as a solution for poverty, the benefits of such engagement must be weighed against other factors, including exclusion, the emphasis on capital assets and the reinterpretation of positive outcomes. The paper presents an alternative model of business as a development agent that better meets the criteria for a genuine development actor. [ABSTRACT FROM PUBLISHER]

The emergence of public Social Software Platforms (SSP) is not only enforcing a renaissance of the social relationship between organizations and their customers, but also challenges social capital theory. Based on a literature review the paper discusses dimensions and measures of social capital in the light of a growing convergence of social and technological networks. The purpose of the paper is to identify implications for theory and measures caused by the advent of SSP with regard to the focal actors 'customer' and 'organization'. The paper concludes that existing social capital measures need to be rethought and suggests an initial starting point for a revised measurement approach. [ABSTRACT FROM AUTHOR]

The notion of "democracy" has become a much-debated concept in scholarship on business ethics, management, and organization studies. The strategy of this paper is to distinguish between a principle of organization that fosters participation (type I democracy) and a principle of legitimation that draws on consent (type II democracy). Based on this distinction, we highlight conceptual shortcomings of the literature on stakeholder democracy. We demonstrate that parts of the literature tend to confound ends with means. Many approaches employ type I democracy notions of participation and often take for granted that this also improves type II democratic legitimation. We hold this to be a mistake. We provide examples of the ambiguity of organizational procedures and show that under some circumstances a decrease in the degree of participation may actually increase legitimation because a governance structure that results in higher productivity can provide higher benefits for all parties involved, serve their interests and therefore meet then agreement. Less type I democracy may mean more type II democracy. We believe this to be an important insight for judging (and further improving) the legitimacy of both capitalistic firms and competitive markets. [ABSTRACT FROM AUTHOR]

This paper seeks to contribute to understanding of the factors associated with an effective emergent emergency response organisation and to provide new insights into this understudied area. It examines, through an analysis of a range of textual resources, the emergence and re-emergence of the Student Volunteer Army (SVA) during the devastating earthquakes in Canterbury, New Zealand, in 2010-11. This evaluation is conducted in relation to the four key features of an effective emergency response organisation: adaptability; direction; leadership; and communication. In addition, the paper aims to further understanding of 'emergency entrepreneurship' and thus of the values and strategies that underpin social entrepreneur organisations in times of normalcy. The paper concludes that the unique position of the SVA as a 'repeat emergent' emergency response organisation enabled it to innovate continually and to improve repeatedly its systems, relationships, and image, such that it exhibited features common to emergent and established emergency response organisations. [ABSTRACT FROM AUTHOR]

Management and business literature affirm the role played by stakeholders in corporate social responsibility (CSR) practices as crucial, but what constitutes a true business-society partnership remains relatively unexplored. This paper aims to improve scholarly and management understanding beyond the usual managers' perceptions on salience attributes, to include how stakeholders can acquire missing attributes to inform a meaningful partnership. In doing this, a model is proposed which conceptualises CSR practices and outcomes within the frameworks of stakeholder salience via empowerment, sustainable corporate social performances and partnership quality. A holistic discussion leads to generation of propositions on stakeholder salience management, corporate social performance, corporate-community partnership systems and CSR practices, which have both academic and management implications. [ABSTRACT FROM AUTHOR]

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Purpose This paper aims to fill the existing gaps in literature which deal with both the application of a socially oriented philosophy to the theme of strategic corporate social responsibility (CSR) integration and to the systematic analysis of the processes of strategic CSR management, and to create a connection between social management philosophy and the dynamic approach to CSR integration based on the strategic management processes. In particular, this study aims at creating a conceptual model to highlight, in a structured and organic way, the dynamic relationships, based on a social management philosophy, characterizing the integration of CSR in the different strategic management processes: formulation and implementation of both intended and emergent strategies. In relation to these goals, the following research questions are formulated: What are the most important strategic management processes in which to integrate CSR following a social management philosophy? How does integration (strategic CSR) based on social management philosophy impact these processes? How do strategic CSR processes based on social management philosophy determine strategic change? Which are the management tools which support integration based on social management philosophy?Design/methodology/approach The work is a conceptual paper. The paper has been developed as follows: the identification of the theoretical gaps; the definition of the research objectives; the literature review about both CSR integration and strategic management in a dynamic perspective; the formulation of the research questions; the conceptual analysis, based on social management philosophy, of the relevant propositions related to the dynamic approach to CSR integration; the building of the conceptual model based on the propositions; and the description and the analysis of the model.Findings In this model, three circles of change that are able to describe the integration of CSR into strategic management have been identified: A, the circle for achieving the strategic intent; B, the circle for formulating the strategic intent; and C, the circle of bottom-up innovations.Practical implications From a managerial perspective, it is possible to point out the following implications related to the integration of CSR into strategic management and the achievement of a strategic CSR: as for change dynamics which are linked to the formulations of the intended strategy, it is fundamental to develop a social management philosophy; to achieve the strategic intent, it is necessary to incorporate CSR actions into core activity of value chain; to favour the socially oriented bottom-up innovations, it is necessary to define a favourable organizational context; the strategic CSR must be supported by integrated tools and methodologies that make the rationalization of processes of change possible; and the application of tools and processes, even sophisticated ones, which are not based on social management philosophy may lead, in the long run, to negative tensions among stakeholders, as well as to serious repercussions on the firm’s management and its performance.Social implications It is possible to pinpoint other implications for the society: the circle for achieving the strategic intents, with the aim of improving the execution phase, increases the positive externalities and reduces the negative externalities of the economic activities; the circle for formulating strategic intents allows to identify a win–win solution for CSR issues; and the bottom-up entrepreneurship increases the chances to find innovative solutions which combine social aspects and competitive aspects.Originality/value The analyses provide an integrated approach, connecting strategic management and CSR in a dynamic perspective. [ABSTRACT FROM AUTHOR]

Purpose The purpose of this paper is to conceptualize resonant co-creation as a framework for cultivating strategic innovation and organizational change; to delineate worldview transformation as central to resonant co-creation and overview the theoretical and practical foundations of this approach; and to offer a model on the facilitation of resonant co-creation in organizations.Design/methodology/approach Conceptual development with case illustration.Findings Resonant co-creation fosters strategic innovation through coaching and facilitation techniques that cultivate awareness, empathy, and advanced communication skills. This results in a fundamental shift in the engagement and interactions of teams, creating a new space for innovation.Research limitations/implications The framework offered herein brings conceptual clarity to specific approaches to and applications of resonant co-creation to achieve strategic innovation. By providing perspective on processes leading to innovation, it possible to be more precise about the relationships between consulting practices and stated organizational change outcomes.Practical implications The presentation and clarification of the theoretical model (the underlying grammar of facilitation) and specific techniques that can be used to drive worldview transformation can benefit coaches, facilitators, and leaders who wish to implement a co-creative organizational culture or improve outcomes of co-creative programs. By linking theory to practice, this paper can help change makers and managers better justify and implement resonant co-creation within their organizational contexts.Social implications Resonant co-creation facilitates an expansion of awareness that can lead to more sustainable business practices and workplace well-being. This benefits society at large through fostering more socially conscious and innovative organizations.Originality/value Resonant co-creation is a needed nuance to the very generalized notion of co-creation spread throughout organizations today. Clarifying this approach is useful to both practitioners and researchers who seek to understand or facilitate innovation and organizational change. The originality of this paper lies in the combination of the idea of co-creation with the psychological concept of worldview transformation. By creating shifts in individual and collective (organizational) worldview, resonant co-creation transforms the way people interact and ideate. This paper introduces a grammar of facilitation and specific techniques that shift worldview and create a space for strategic innovation. [ABSTRACT FROM AUTHOR]

Purpose – The purpose of this paper is to develop a more comprehensive understanding of why social inequalities and discrimination remain in the creative industries. Design/methodology/approach – The paper synthesizes existing academic and industry research and data, with a particular focus on the creative media industries. Findings – The paper reveals that existing understanding of the lack of diversity in the creative industries' workforce is conceptually limited. Better understanding is enabled through an approach centred on the creative industries' model of production. This approach explains why disadvantage and discrimination are systemic, not transitory. Practical implications – The findings suggest that current policy assumptions about the creative industries are misguided and need to be reconsidered. The findings also indicate how future research of the creative industries ought to be framed. Originality/value – The paper provides a novel synthesis of existing research and data to explain how the creative industries' model of production translates into particular features of work and employment, which then translate into social inequalities that entrench discrimination based on sex, race and class. [ABSTRACT FROM AUTHOR]

Copyright of Cuadernos de Trabajo Social is the property of Universidad Complutense de Madrid and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Cuadernos de Trabajo Social is the property of Universidad Complutense de Madrid and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

In a world filled with poverty, environmental degradation, and moral injustice, social enterprises offer a ray of hope. These organizations seek to achieve social missions through business ventures. Yet social missions and business ventures are associated with divergent goals, values, norms, and identities. Attending to them simultaneously creates tensions, competing demands, and ethical dilemmas. Effectively understanding social enterprises therefore depends on insight into the nature and management of these tensions. While existing research recognizes tensions between social missions and business ventures, we lack any systematic analysis. Our paper addresses this issue. We first categorize the types of tensions that arise between social missions and business ventures, emphasizing their prevalence and variety. We then explore how four different organizational theories offer insight into these tensions, and we develop an agenda for future research. We end by arguing that a focus on social-business tensions not only expands insight into social enterprises, but also provides an opportunity for research on social enterprises to inform traditional organizational theories. Taken together, our analysis of tensions in social enterprises integrates and seeks to energize research on this expanding phenomenon. [ABSTRACT FROM AUTHOR]

This paper reviews the literature regarding corporate social responsibilities now being remand & reframed as idea of creative capitalism across the west. The conceptual framework of philanthropy now being again re-inclined for profit maximizing but keeping in mind the welfare of society & bottom of the pyramid well being. So how this capital conservation, profit maximisation and further social inclusive growth models are adopted & have been successful are studied in this research paper. Also the replication of both profit, business sustainability and social inclusion has been done here in India by a hospital so the case study of Naryana Hrudayalya has being taken up along with The (RED) Campaign of Bill Gates. [ABSTRACT FROM AUTHOR]

Against the backdrop of the imperatives for actors within the institutional framework of energy socio-technical systems to engage with the public, the aim of this paper is to consider interdependencies between the principles and practice of engagement and the nature of the imagined publics with whom engagement is being undertaken. Based on an analysis of 19 interviews with actors in the renewable energy industry, the paper explores how publics are imagined in the construction of the rationales, functions and mechanisms for public engagement. Three main themes are identified. First, the perceived necessity of engagement – which is not contingent on public responsiveness. Second, engagement is primarily conceptualised in terms of instrumental motives of providing information and addressing public concern. Third, preferences for engagement mechanisms were often a function of the specific characteristics attributed to imagined publics. Implications of this analysis for future engagement around siting renewable energy technologies are considered. [ABSTRACT FROM PUBLISHER]

Purpose – The paper aims to explore trends in the use of internet-supported sustainability reporting for German DAX30 companies. Particular focus is to be given to the question of the extent that these companies use the more effective internet-specific methods of provision, accessibility, comprehensibility and dialogue compared to print-based reporting systems in the dissemination of information to, and communication with, stakeholders. Design/methodology/approach – The paper draws on data from three studies in 2004, 2005 and 2007. The research is based on quantitative content analysis from these studies and on an additional e-mail survey in 2005. Findings – Analysis shows an overall increase in the use of internet-specific approaches on sustainability web sites between 2004 and 2007. Particular attention has been paid to developments to improve the access and comprehensibility of information on sustainability. There remains a great deal of potential for improvement in the use of tools for stakeholder dialogue, in the introduction of customised reporting elements and in the use of other internet technologies to improve the dissemination of past and present information. It seems that companies increasingly consider internet features to be useful for reducing information costs for companies and stakeholders but not for enhancing corporate value through more intensive and credible dialogue. The findings also indicate a shortfall in communicating trade-offs and conflicts between environmental, social and economic impacts of businesses. Originality/value – The paper is the first to outline trends in the use of corporate sustainability reporting via the internet. The paper also extends previous empirical research in Germany that focused on printed sustainability reports. [ABSTRACT FROM AUTHOR]

The aim of this paper is to examine whether and how business ethics is connected with the well-being of a nation. There has been active research in the well-being of nations across the globe in the last two decades, resulting in substantial theoretical progress and a wealth of empirical data on the well-beings of different nations across the globe. Dissatisfied with the conventional measures such as the GDP, well-being researchers have been developing alternative measures that can better capture the true nature of the well-being of a country. The paper begins by examining why the GDP is inadequate as a good measure of the well-being of a country. Major alternative proposals on well-being or similar measures are summarized. Objective well-being of a nation refers to the conditions of well-being of a country. Subjective well-being of a nation is the perceptions of its citizens with regard to their satisfaction with the major conditions of living in that nation. The paper presents two central arguments leading to the conclusion that business ethics is an integral part of the well-being of a country. The first argument utilizes the concept of workplace well-being to establish the linkage. The second argument uses evidence from a recent survey of the perceptions of Taiwanese people on business ethics in relation to the well-being of a nation. The paper also reveals that common values tie the two together at a deeper level. [ABSTRACT FROM AUTHOR]

Although corruption has become a hot topic in organizational research, few studies have examined how it is socially constructed. To partially bridge this gap, the present paper takes a critical discursive perspective on the representation of corruption in the media. The empirical focus is on the media coverage of a corruption scandal that revolved around two instances of formal corruption charges and successive acquittals. Based on the analysis, the paper exemplifies how the media makes sense of and gives sense to controversial activities in response to changing and at times contradictory information. In particular, the paper highlights interplay between four dominant discourses—transgression, political, public scapegoating, and individualistic—that that were mobilized throughout the media coverage. These discourses were intimately linked with wider dynamics between problematizing and restorative media framings and thus provided crucial means of reconstructing and reformulating the (il)legitimacy of the reported activities throughout the scandal. While the findings are context specific, this study suggests that similar interplay and dynamics are important aspects of media sensemaking around controversial activities related to corruption. [ABSTRACT FROM AUTHOR]

A conference paper about the social responsibility of business is presented. The author notes that while the subject is not new, it is experiencing a period of increased intensity among the general public. The main concerns deal with examining what role a corporation should play in society and how corporations should go about becoming more socially responsible. The author discusses the public image of the American corporation as well as the role is plays as a social institution.

Purpose - The purpose of this paper is to analyse how managers in a multinational corporation (MNC) experience corporate social responsibility (CSR); the concept, the reasons for dealing with it, and its integration in everyday practices. Moreover, the paper aims to discuss how the alignment and misalignment of managerial perceptions are likely to affect corporate social performance. Design/methodology/approach - The analysis is based on a case study that includes interviews with ten managers and survey data from 149 manager respondents. Findings - The paper concludes that managerial perceptions of CSR are characterised by a great deal of heterogeneity. It shows that, even in an organisation with a long CSR tradition and formalised CSR policies, standards and procedures, managers hold different, and not necessarily convergent, views of CSR. Originality/value - The results indicate that simple categorisations of firms' CSR activities fail to encompass the multitude of perceptions and viewpoints that actually exist in modern organisations. Moreover, the paper questions whether managerial alignment on CSR issues is a precondition for high corporate social performance. [ABSTRACT FROM AUTHOR]

In this paper, the results of an empirical analysis of a set of 416 descriptive case studies published by corporate members of the UN Global Compact are presented. Although these cases cannot be viewed as representative of the Compact itself or of corporate social responsibility (CSR) and development in general, they can illustrate which kinds of projects are deemed appropriate as best practice examples among Compact members, and therefore indicate the direction, in which predominantly voluntary and business-led CSR might at best be evolving. To help contextualize the analysis, the paper starts with a brief overview of recent academic work on the strengths and limitations of CSR in the light of international development, followed by the empirical analysis of Compact case studies. The results raise doubts regarding the general suitability of contemporary CSR initiatives to tackle some of the most pressing developmental challenges. Instead, only certain topics are commonly addressed, while a number of issues such as anti-corruption measures or labour rights are underrepresented in the case study sample. Regarding the target regions of the best practice examples, the majority is reported on activities based in OECD countries and a small number of emerging markets such as South Africa, India or China, while neglecting other regions such as sub-Saharan Africa (excluding South Africa). From a European Union policy perspective, these results indicate that there is a role to play for the state in order to create a better fit between CSR agendas and the actual developmental needs in the South. [ABSTRACT FROM AUTHOR]

In this paper, the authors focus on the influence of corporate social responsibility (CSR) upon business profitability. In order to be capable of working with homogeneous data, the authors’ starting point is to use the criteria defined by PricewaterhouseCoopers’ work on the subject, and published by the Spanish journal Actualidad Económica. In this work, an index was created which assigns between one and five points to the companies depending on the importance given by them to CSR. The CSR measurement published by the Observatorio de la RSE will also be considered. In order to measure companies’ profitability, this paper will take into account their return on equity (ROE) and return on assets (ROA) of 2005 and 2006. The authors’ purpose is to demonstrate that the relationship between CSR and business profitability is neutral. [ABSTRACT FROM AUTHOR]

Purpose — Engaging corporate social responsibility (CSR) is essential to attain corporate sustainability. This paper aims to take the CSR from the viewpoints of a believing system, Christianity in an attempt to bridge a gap in the existing literature. Design/methodology/approach — Through related literature reviews, research questions asked and grounding in the Christians' sacred text, the author seek to explore the Christians' social responsibilities and their relatedness to the CSR. Findings — This paper highlights the interlocking principles — honoring God, one's neighbor, God's creation, great commissions and eternality concept — that shape the Christians' fundamental approaches toward their social responsibilities. These collective faith driven principles would redefine the existing CSR conceptions in a refined form that the author call a faith-based CSR. Practical implications — The paper discusses the applications of the faith-based CSR in the areas of corporate philanthropy, environmental preservation and social reporting. The faith-based CSR is inherently beneficial to the firms and their stakeholders. It refines the organizational paradigms on the business competition, and uncovers a corporate sustainability paradigm otherwise hidden to managers and scholars. Originality/value — The Christians have significant presence in both developed and emerging nations. Their worldviews on the social responsibility, consequently, would have influenced the CSR practices of firms. Given the scant attentions paid to explore the intersection between a believing system and the business ethics, this paper can make a unique contribution to the area of CSR literature. [ABSTRACT FROM AUTHOR]

The aims of this introduction are to define the field of Corporate Social Responsibility communication, to emphasize the role of communicating CSR and briefly to describe different perspectives on CSR communication. In the second part, I review the papers in this special issue and stress the importance of different perspectives in CSR communication. [ABSTRACT FROM AUTHOR]

This article proposes a theoretical re-conceptualization of power dynamics and their legitimation in contemporary business–society relations using the prism and metaphor of parentalism. The paper develops a typology of forms of parentalism along two structuring dimensions: care and control. Specifically, four ideal-types of parentalism are introduced with their associated practices and power-legitimation mechanisms. As we consider current private governance and authority through this analytical framework, we are able to provide a new perspective on the nature of the moral legitimation of power dynamics in contemporary business–society relations. And we weave the threads between this conceptual frame and historical antecedents, suggesting that business ethicists need to revive old debates on paternalism in light of the current pervasive trend of modernized and subtler forms of parentalism. Implications for business ethics and political CSR are discussed. [ABSTRACT FROM AUTHOR]

This article challenges Devine's assumptions that clandestine whisky-making developed into a legitimate industry. The article argues that the 1820s distilling laws marked a key transition in the whisky industry. The illicit manufacture and trade of whisky in Highland Scotland was deliberately sundered to be supplanted by entrepreneurs and landowners, many of whom had supported or shaped the legislative developments, to legitimise their endeavour. In so doing, the direction of the whisky industry was changed with uneven social and economic consequences across the region, including consequential and coercive Highland depopulation, but which undoubtedly prompted a significant step forward in the quality, scale and reach of Scotch whisky. The article poses a series of key questions: was there continuity between smugglers and legal distilleries? How were legal distilleries founded and developed as businesses following 1823? What were the social and economic impacts of the 1822–3 legislation and the subsequent distilling industry on the Highland communities which distilled prior to 1822? [ABSTRACT FROM AUTHOR]

Purpose - In business activities and transactions the focus is often on tangible figures, although "soft" factors are often equally or more important. Environmental and social management schemes identify related intangibles in business operations, making them subject to fact-based decision making. The applicability of these schemes is reduced when confronted with new situations such as mergers, acquisitions, and other asset transactions. Here due diligence (DD) procedures review factors deemed material to such a transaction including, since recently, also environmental and social ones. The purpose of the paper is to describe and conceptualize a DD procedure addressing social and environmental factors. Design/methodology/approach - The paper describes an indicator-based algorithm for the systematic identification of social and environmental risk factors in asset transactions. The application of the method is demonstrated and tested by example of case studies. Findings - The paper presents and discusses an environmental and social DD procedure. The performance of the procedure is discussed on the basis of concrete case studies. Practical implications - The DD-method is applicable in a wide range of firms operating in cost-driven markets for identifying social and environmental risk, putting a price tag on it, and thereby enables the firm to manage it. Originality/value - Starting from fieldwork by one of the authors the paper introduces formally a social and environmental due diligence procedure. [ABSTRACT FROM AUTHOR]

Purpose -- The purpose of this paper is to analyse the evolving nature of the accountability relationship between a group of Irish non governmental development organisations (NGDOs) and their primary governmental funder. Design/methodology/approach -- The examination is undertaken in the context of a unique funder-led initiative to instil a broad social accountability focus among NGDOs while re-orienting the NGDO-funder accountability dynamic towards a partnership-based approach -- whereby the accountability entity would effectively be a supra-organisation comprising the funder and the NGDOs. The empirical content of the paper is derived from a series of in-depth interviews with senior individuals working within the Irish NGDO sector, along with a comprehensive analysis of documentary sources. Findings -- The partnership rhetoric central to promoting the enhanced focus on social accountability across the "virtual" accountability supra-organisation has not been transformed into reality, and the NGDO-funder accountability relationship within the supra-organisation remains centred on control and justification. A lack of resources, organisational commitment, guidance, and expertise from the governmental funder has contributed to an attitude of scepticism among many NGDOs towards both the partnership rhetoric and the accompanying adoption of the central tenets of social accountability, particularly downward accountability to beneficiaries. Research limitations/implications -- The research is based on a detailed analysis in a specific context which may limit its wider applicability. Nevertheless, it adds insights to the developing academic literature on NGO accountability, with particular reference to their broader social accountabilities. Practical implications -- Although highly context-specific, the findings of the study will be useful to researchers and policy makers interested in understanding how NGDO-funder accountability relationships can move towards mutual accountability and genuine partnerships focused on promoting social accountability. Originality/value -- Very few in-depth academic examinations of the evolving nature of NGDO-funder accountability relationships in specific NGO contexts have emerged in the accountability literature. Many of the insights in this paper are derived from individuals inside organisations in the NGDO sector who are regularly addressing issues of accountability, both social and otherwise. This provides in-depth, highly-informed insider perspective on the evolving nature of these relationships, especially in the context of attempts to promote more partnership-based approaches to the delivery of development aid. [ABSTRACT FROM AUTHOR]

This paper examines how good management can repair fractured relationships within organisations, addressing problems that if left unattended will threaten the future existence of many of these companies. It analyses why there is a mood for change in management thinking, and what direction that change can take. Part of the challenge is how managers can best satisfy the objectives of corporate social responsibility initiatives, and repair organisational and fractured community relationships. A possible role for management is to examine alternative ways of thinking about the potential benefits for the organisation that can be achieved by enhancing employee relationships. In this regard, this paper offers strategies to examine management’s adverse affects on workers’ life-plans. The art of interpretation is used to expose how bureaucratic logic ignores workers’ rights and potentially damages the corporation’s longevity. Interpretation, as opposed to procedure, suggests that organisations are not simply profit mechanisms, but active and dynamic civil societies. By better understanding the facilitating processes of administrative and management thinking, it is possible that we can develop alternative strategies that empower individuals to circumvent the negative consequences of instrumental rationality and enable them to act more responsibly in the public interest. [ABSTRACT FROM AUTHOR]

The article mentions the social, economic, and political aspects environmental management and introduces articles in this issue of "International Studies of Management and Organization." The concepts in management science and organizational theory have led to studies on ways to improve "eco-efficiency" and market opportunities for "green" business. Research mentioned includes Marcus 2000, Tom Gladwin (1993), Hoffman and Ventresca 2002, Castree and Braun 1998, Stenberg and Räisänen, Olsen, Raufflet, and Reverdy. The papers in this issue highlight the debate over how to define the environment in different situations and how to develop environmentally sound behavior.

Purpose - The purpose of this paper is to examine the process of social reporting as a proactive management strategy to bridge the divide between the social and the economic. Design/methodology/approach - In July 2002 British American Tobacco (BAT) launched its first social report coinciding with the release of the WHO's Framework Convention on Tobacco Control. A case study, utilizing textual analysis of publicly available documents examined through a legitimacy perspective, was used to explore this issue. Findings - This paper asserts that the process, guidelines and assurance employed by BAT for its social report are a management strategy to enter the contested domain of public policy. Research limitations/implications - Since this research is limited to BAT's 2001/2002 Social Report and supporting documents, further research could include interviews with key players or a longitudinal study to compare and contrast the social reporting practices of BAT over time. Originality/value - The tobacco industry has been heavily criticised and is now facing control via global regulation. In this context the WHO, as a multilateral body exercising regulatory powers, extends the notion of stakeholders that have the potential to exert pressure on the "legitimacy" of an organisation. [ABSTRACT FROM AUTHOR]

In an era of downsizing and disposable ethics, there is a need to redefine the role of business in society. Central to such a discussion is the frame of reference of the entrepreneur. A traditional business model defines entrepreneurship based on endowing resources with new wealth producing capabilities. This paper defines entrepreneurship as a calling to endow resources with new value. In support of the impact such a distinction would have on repositioning the role of business in society, the paper weaves together writings from the Pope, Drucker, and Lonergan, with emphasis on applying Lonergan's discussion of bias to the discussion of ethics in business. Adapting the term, "lifesizing", which was coined by the author in a previous article, to entrepreneurship, the paper takes the position that lifesized entrepreneurship can act as a catalyst similar to Lonergan's cosmopolis and play a key role in countering bias and repositioning the role of business in society. [ABSTRACT FROM AUTHOR]

Purpose - Seeks to summarize the findings of research undertaken by the Shell Group to better understand the business relevance, parameters, status and tools and approaches to manage social performance. Design/methodology/approach - The paper is based on four detailed case studies that combined qualitative and quantitative research methodologies and included distinct operational, business and socio-economic contexts. The paper seeks to build theory around the concept of social performance. Findings - Key findings include that: there exists a strong business case for social performance; good social performance is fundamentally concerned with the identification and management of core business impacts; social issues can be identified and managed in a systematic manner; and The Shell Group is developing and implementing a range of tools and approaches to assist effective management of social issues. Research limitations/implications - The research is based on a limited number of cases from within Shell; further validation of findings could be achieved through similar research in other industrial sectors. Practical implications - Research has highlighted the business case for social performance, key "ingredients" of social performance and provides a specific framework and tools for more effective management of social issues. Originality/value - First time such research has been undertaken within the Shell Group and perhaps similar companies. Paper should be of potential interest value to practitioners (e.g. social performance and CSR managers), academics, policy makers and non-governmental organizations. [ABSTRACT FROM AUTHOR]

Purpose - This paper aims to present the findings of an investigation into environmental reporting practice in the airline sector. Design/methodology/approach - Evidence was gathered from an international survey of 272 IATA Airlines. Responses accounted 65 per cent of the world's scheduled passenger traffic. Reports were assessed against a framework developed by UK's Association of Chartered and Certified Accountants. Findings - The paper demonstrates that, despite an increase in the availability of quantitative data and some consistency in the use of key performance indicators, comparing social and environmental performance across the airline sector is fraught with difficulties. Variations in the exact definitions of the indicators used and the suite of functions embraced by the term "airline" are identified as fundamental obstacles to effective sector benchmarking. Practical implications - Insight into an understanding of some of the pros and cons of comparisons between airline environmental performance data. Originality/value - The research highlights the limitations of inter airline comparisons regarding environmental data and confirms the need for environmental and social impacts to be reported in a more standardised manner in order to facilitate meaningful dialogue with stakeholders in communities adjacent to airports. [ABSTRACT FROM AUTHOR]

This address uses the question "Is business ethics getting better?" as a heuristic for discussing the importance of history in understanding business and ethics. The paper uses a number of examples to illustrate how the same ethical problems in business have been around for a long time. It describes early attempts at the Harvard Business School to use business history as a means of teaching students about moral and social values. In the end, the author suggests that history may be another way to teach ethics, enrich business ethics courses, and develop the perspective and vision in future business leaders. [ABSTRACT FROM AUTHOR]

This paper examines three popular and important books on spirituality in business: Mitroff and Denton's A Spiritual Audit of Corporate America, Nash and McLennan's Church on Sunday, Work on Monday, and Lerner's Spirit Matters. Interestingly, none of these books can find satisfactory examples of legitimate spirituality in business. This paper suggests that one reason these authors can not find acceptable models of spirituality in business is that they are all employing an unnecessarily restrictive definition of spirituality. The paper concludes by suggesting that a definition of spirituality based on John Dewey's pragmatist philosophy is more appropriate for today's businesses. [ABSTRACT FROM AUTHOR]

The last twenty years have been characterised by a significant shift in attitudes towards enterprise, entrepreneurship and small business. However though valued, entrepreneurs and small businesses are under increasing pressure to be mindful of the social and moral implications of their activities. These developments have given the question of business ethics a central place in organisational research. Much of this attention has been directed at the large organisation, despite the fact that the majority of businesses are small firms. A significant amount of the research in the area of business ethics is prescriptive in orientation with an underlying assumption that enterprise and ethics are mutually exclusive, with a key aim being to bring them together. In looking at the question of ethics and enterprise (understood here as small business activity) this paper will argue that a prescriptive approach should be avoided and an alternative will be outlined. With reference to the concept of Lebensfuhrung, translated in Weber's The Protestant Ethic and the Spirit of Capitalism as the "manner of leading one's life", this paper will argue that rather than conceiving of enterprise as an activity which needs an infusion of ethics, enterprise is by its very nature ethical. It is ethical in the sense of advocating a particular way by which one should live one's life or in the case of small business owners, presenting an account of how a small business should be owned, and developed. [ABSTRACT FROM AUTHOR]

The marketing in strategy dialogue and the emerging marketing/entrepreneurship interface paradigm stress the need for marketers to research entrepreneurship. Social entrepreneurship, the entrepreneurship leading to the establishment of new social enterprises and the continued innovation in existing ones, is much discussed but little understood and given the increasing importance of such organisations should be addressed. This paper conceptualises social entrepreneurship as a multidimensional construct involving the expression of entrepreneurially virtuous behaviour to achieve the social mission, a coherent unity of purpose and action in the face of moral complexity, the ability to recognise social value-creating opportunities and key decision-making characteristics of innovativeness, proactiveness and risk-taking. The paper discusses implications for policy and practice and concludes with a consideration of theoretical issues and directions for future research. [ABSTRACT FROM AUTHOR]

Milton Friedman once argued that profits are the chief purpose of business. Profits do matter, but today we know more about how business contributes to society. Good firms bring innovation to the marketplace, which facilitates their growth. Innovative, growing firms generate economic growth and employment, which, in turn, greatly improves people's lives. In this paper I argue that the main goal of business is to develop new and innovative goods and services that generate economic growth while delivering important benefits to society. Steady economic growth generated through innovation plays a major role in producing increases in per capita income. Small changes in economic growth can yield very large differences in income over time, making firm growth particularly salient to societies. In addition to providing growth, innovative firms can supply important goods and services to consumers, particularly those at the base of the pyramid. Through innovation and growth firms can do untold good for society. [ABSTRACT FROM AUTHOR]

The comparison of corporate social performance with corporate financial performance has been a popular field of study over the past 25 years. The results, while broadly conclusive of a positive relationship, are not entirely consistent. In addition, most of the previous studies have concentrated on large-scale cross-industry studies and often with a single variable for corporate social performance, in order to produce statistically significant results. This weakens the richness of understanding that might be obtained from a single industry study with multiple social variables, which would also allow investigation of inter-relationships between individual and sub-sets of social performance measures and between individual and sub-sets of social performance and financial performance measures. There have also been criticisms that the results lack a rigorous theoretical basis, and the paper demonstrates clearly how stakeholder theory must form the basis for this area of research. Following a review of the literature this paper presents the initial findings from a study of the U.K. Supermarket industry which suggest that contemporaneous social and financial performance are negatively related, while prior-period financial performance is positively related with subsequent social performance. Positive relationships between both age and size of the company with social performance are also found. [ABSTRACT FROM AUTHOR]

The Trompenaars database (1993) updated with Hampden-Turner (1998) has been assembled to help managers structure their cross cultural experiences in order to develop their competence for doing business and managing across the world. The database comprises more than 50,000 cases from over 100 countries and is one of the world's richest sources of social constructs. Woolliams and Trompenaars (1998) review the analysis undertaken by the authors in the last five years to develop the methodological approach underpinning the work. Recently Trompenaars with Hampden-Turner (Trompenaars and Woolliams, 1999) have extended the concepts into a new model on dilemma reconciliation of cultural differences. This paper reviews these latest updates in relation to dilemmas of cross-cultural business ethics. The paper asserts that knowledge in relation to business ethics is culturally specific; and that ethnocentrism is not easy to avoid. Too great an emphasis on rational-analytic conceptions of reality may mean that syntheses, emotion, and intuition, are not adequately developed. This presents implications for doing business and managing across cultures and for resolving ethical dilemmas. [ABSTRACT FROM AUTHOR]

Companies are increasingly asked to provide innovative solutions to deep-seated problems of human misery, even as economic theory instructs managers to focus on maximizing their shareholders' wealth. In this paper, we assess how organization theory and empirical research have thus far responded to this tension over corporate involvement in wider social life. Organizational scholarship has typically sought to reconcile corporate social initiatives with seemingly inhospitable economic logic. Depicting the hold that economics has had on how the relationship between the firm and society is conceived, we examine the consequences for organizational research and theory by appraising both the 30-year quest for an empirical relationship between a corporation's social initiatives and its financial performance, as well as the development of stakeholder theory. We propose an alternative approach, embracing the tension between economic and broader social objectives as a starting point for systematic organizational inquiry. Adopting a pragmatic stance, we introduce a series of research questions whose answers will reveal the descriptive and normative dimensions of organizational responses to misery. [ABSTRACT FROM AUTHOR]

Inspired by the first evaluation processes on how nations and regions have interpreted and specified the smart specialization strategy, this paper applies the lens of evolutionary economic theory to interpret the causes of the lock-in mechanisms in learning processes that seem to prevail in most regions. The paper elaborates the notion of regional learning paradigms and trajectories to interpret evolution in the way innovation occurs in regions. By identifying the sources of path-dependence in regional learning paradigms and trajectories, the paper explains the difficulties faced by regions in ‘jumping’ on a new paradigm/trajectory and initiating an explorative entrepreneurial discovery process. Once the reasons for lock-in are highlighted, the paper advances some suggestions on possible adjustments to the design of a smart specialization strategy. [ABSTRACT FROM PUBLISHER]

Organization scholars have recently studied the internal challenges and opportunities faced by companies that combine business and social logics (i.e., social business hybrids). By adopting a demand-side perspective, this paper addresses the implications of hybridity for strategic choices with products and businesses by focusing on the role of social business hybrids' customers. In the conceptual framework, social identity theory explains how hybridity generates both positive and negative demand-side externalities. Thus, hybridity can be a source of competitive advantage in the marketplace, but also create hurdles to firms' ability to scale up their business. Diversification represents a potential choice that simultaneously generates growth, preserves hybridity, and avoids negative demand-side externalities. This paper analyzes the optimal type, timing, and scope of such diversification. [ABSTRACT FROM AUTHOR]

ABSTRACT Relationship quality is a central theme in business to business relationships, and it is becoming increasingly important from a theoretical as well as practical perspective to understand and monitor relationship quality. Despite its pivotal role, measurement issues of relationship quality have not been systematically investigated, confounded by a lack of consensus on the dimensions and contents of this construct. This paper presents a comprehensive review on the measures of relationship quality, and proposes the CLOSES scale as a new monitoring tool. This higher order, multidimensional scale reflects the intensity of communication (C), long-term orientation (LO), and social and economic satisfaction (SES) of a focal actor in a business relationship. Tested with data collected from 404 construction companies and cross-checked with a second round of data collection from 201 companies in other various industries, using partially multiple respondents, this new scale shows good reliability, convergent, discriminant, and nomological validity, as well as cross-industry transferability. Thus, future academic research as well as practical management of business relationships is enriched by providing a valid and reliable tool that is not tied to a specific industry setting, to capture the important construct of relationship quality. [ABSTRACT FROM AUTHOR]

Côté’s model of ‘identity capital’ is said to comprise a set of strengths and psycho-social skills that are deployed by individuals to both define themselves and represent how others define them. Identity capital is multi-dimensional by nature, both tangible and intangible in character and acquired through the application of resources in identity exchanges. The identity capital framework is built around the youth experience and is, therefore, germane to an exploration of the meaning, motivation and value of youth engagement with socially entrepreneurial endeavours. The young are described as an increasingly important cohort in terms of the creation of socially innovative solutions to the world’s ‘wicked problems’ – and as leaders, not merely followers. In this paper, the model is applied to a single case study of a young New Zealand social entrepreneur using multiple sources of both primary and secondary data (with a longitudinal orientation). Particular emphasis is given to probing how identity capital in this example is accumulated, deployed and exchanged in relation to the lived experience of being a young social entrepreneur, and through a socially entrepreneurial cultural frame of reference. [ABSTRACT FROM PUBLISHER]