...Law Volume 26 | Issue 2 Article 5 2008 Corporate Governance as Social Responsibility: A Research Agenda Amiram Gill Recommended Citation Amiram Gill, Corporate Governance as Social Responsibility: A Research Agenda, 26 Berkeley J. Int'l Law. 452 (2008). Available at: http://scholarship.law.berkeley.edu/bjil/vol26/iss2/5 This Article is brought to you for free and open access by the Law Journals and Related Materials at Berkeley Law Scholarship Repository. It has been accepted for inclusion in Berkeley Journal of International Law by an authorized administrator of Berkeley Law Scholarship Repository. For more information, please contact jcera@law.berkeley.edu. Gill: Corporate Governance as Social Responsibility: A Research Agenda Corporate Governance as Social Responsibility: A Research Agenda By Amiram Gill* In the post-Enron years, corporate governance has shifted from its traditional focus on agency conflicts to address issues of ethics, accountability, transparency,and disclosure. Moreover, corporate social responsibility (CSR) has increasinglyfocused on corporate governance as a vehicle for incorporating social and environmental concerns into the business decision-making process, benefiting not only financial investors but also employees, consumers, and communities. Currently, corporate governance is being linked more and more with business practices and public policies that are stakeholder-friendly. This Article examines these developments...
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...Fax: 64-3-479-8450 Email: mmilne@commerce.otago.ac.nz POSITIVE ACCOUNTING THEORY, POLITICAL COSTS AND SOCIAL DISCLOSURE ANALYSES: A CRITICAL LOOK* ABSTRACT This paper critically reviews the literature seeking to establish evidence for a positive accounting theory of corporate social disclosures. It carefully traces through the original work of Watts and Zimmerman (1978) showing their concern with the lobbying behaviour of large US oil companies during the 1970s. Such companies were argued to be abusing monopolists and likely targets of selfinterested politicians pursuing wealth transfers in the form of taxes, regulations and other ‘political costs’. Watts and Zimmerman’s reference to “social responsibility” is shown to be a passing remark, and most likely refers to “advocacy advertising”, a widespread practice amongst large US oil companies at that time. Subsequent literature that relies on Watts and Zimmerman to present a case for social disclosures is shown to extend their original arguments. In the process, concern over the “high profits” of companies is shown to diminish, and the notion of political costs is so broadened that it blurs with other social theories of disclosure. Consequently, the positive accounting based social disclosures literature fails to provide distinct arguments for self-interested managers wealth maximising. This paper also shows that the empirical evidence gathered to date in support of a positive accounting theory of social disclosures largely...
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...Chapter 2 Corporate Social Responsibility, Corporate Governance and Corporate Regulation 2.1 Introduction CSR is increasingly an essential issue for companies.1 It is a complex and multidimensional organisational phenomenon that is understood as the scope for which, and the ways in which, an organisation is consciously responsible for its actions and non-actions and their impact on its stakeholders. It represents not just a change to the commercial setting in which individual companies operates, but also a pragmatic response of a company to its consumers and society.2 It is increasingly being understood as a means by which companies may endeavour to achieve a balance between their efforts to generate profits and the societies that they impact in these efforts.3 This chapter discusses these issues. First, it describes CSR and its core principles. Second, it describes CG and narrates CG’s convergence with CSR. Third, it highlights how different economies are incorporating CSR notions in their corporate regulation. 1 Jeremy Moon and David Vogel, ‘Corporate Social Responsibility, Government, and Civil Society’ in Andrew Crane et al. (eds), Oxford Handbook of Corporate Social Responsibility (2008) 303; David Vogel, The Market for Virtue: The Potential and Limits of Corporate Social Responsibility (2005); Nada K Kakabadse, Cecile Rozuel and Linda Lee-Davies, ‘Corporate Social Responsibility and Stakeholder Approach: A Conceptual Review’ (2005) 1(4) International ...
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...Table of Contents List of Acronyms 1 SDPI Management Structure 2 SDPI Board of Governors 3 SDPI Mandate 4 About SDPI 5 1996-97: An Overview 6 Research Programme 8 Collaborative Research Projects 13 Reaching Out 15 Advocacy and Networking 20 Capacity Building 24 Management and Support Services 28 Annexures: I. SDPI Seminar Series 30 II. SDPI Staff 32 III. List of Project/Research Partners 33 IV. SDPI Members 34 V. Linkages and Networks 35 VI. Auditor’s Report 36 |List of Acronyms | | | | | | | |ASDCs Annual Sustainable Development Conferences | |CBO Community Based Organisation | |CBR Central Board of Revenue...
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...1&*" 1, /&0" 1%" / 1A> />:E HKIHK:M> 0HLIHGLB;BEBMR />IHKM ?HK MA> %>KLA>R HFI:GR TIME TO RAISE THE BAR: The Real Corporate Social Responsibility for the Hershey Company September 2010 Prepared by WWW.GLOBALEXCHANGE.ORG WWW.GREENAMERICATODAY.ORG WWW.LABORRIGHTS.ORG WWW.OASISUSA.ORG. 2 September 2010 1:;E> H? HGM>GML Executive Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Areas for Improvement. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Desired Outcomes for a Fair Hershey’s . . . . . . . . . . . . . . . . . . . . . 7 Problems at the Source. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Lack of Transparency . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 Lack of Certification . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Commitment to Ethical Cocoa Sourcing . . . . . . . . . . . . . . . . . . . 15 Certification Chart . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 Other Corporate Social Responsibility Initiatives . . . . . . . . . . . . . . . 18 Job Losses and Worker Rights Abuses in the US . . . . . . . . . . . . . . . . 21 Conclusion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 Desired Outcomes for a Fair Hershey’s . . . . . . . . . . . . . . . . . . . . 24 Appendices A. Breaking the...
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...NGOs). • Ethical and CSR theories – applied to scenarios. • Types and forms of CG (e.g. rules based, principles based, insider, outsider systems, UK Corporate Governance Code, Paper P1 LSBF SoX). • Governance: • Agency theory, stakeholders, Mendelow. – Role of Board. – Unitary/two tier. • Board structures, CEO/chairman, directors, NEDs, – Chair role/CEO chair split. committees. – Induction/performance appraisal. – Reward systems. • Internal control and business risk, Turnbull. – Family based structure. • Ethical theories and business codes – Kohlberg, Gray, Owen – Global standards in governance. and Adams, Tucker, AAA. – Stakeholder classifications. • Professions and the public interest. • Control: • Corporate social responsibility, corporate citizen, footprints – Objectives of a sound system. and sustainability. – COSO failures. – Reasons for internal audit. • Integrated reporting, social and environmental auditing. – Internal control disclosure. • Risk management: Paper P1 Kaplan – Risk committee or risk manager. – Strategic/op/static and • Corporate governance comparison of approaches – public v dynamic risk. private sector. – Risk diversification. • Conflict of interest and independence. – ALARP. • Stakeholders and stakeholder claims. • Ethics: • Function and importance of internal audit. – Absolute/relative, consequential. – Grey, Owen and Adams. • Risk...
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...Gulf of Mexico Exploring Justice, Fairness and Organizational sustainability in the international environment: The case of 2010 Gulf of Mexico Abstract This study leverages insights from the literature of organizational sustainability, stakeholder theory as well as the notion of organizational justice and fairness to help answer the question as to how companies should morally prioritize corporate social responsibility, corporate accountability and stakeholder claims. In this paper, I also utilized the concept of corporate social responsibility as well as the triple bottom line in order to form my own model of sustainability. This model is used to analyze the case of the 2010 Gulf of Mexico oil spills which was claimed as the responsibility of British Petroleum. I also addressed the strong relationship between organizational justice and organization sustainability with the conclusion that by enhancing organizational justice and fairness, organizations will be able to obtain its sustainable development in the long terms. Moreover, it is important to note that this article mostly focus on the sustainability regarding to three dimensions of economic, environmental and social, analyzing the real-world problems in order to emphasize the importance of philosophical roots of sustainability. Perhaps the result came out from this study will be seen as a thought-provoking theoretical and empirical grounds for international business practice in the light of the changing...
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...What the World Bank Means by Poverty Reduction Paul Cammack ABSTRACT Critics of the World Bank have variously attributed its proclaimed commitment to poverty reduction to empty rhetoric, hypocrisy, incompetence, confusion, or overload in the absence of a coherent agenda. This article argues that the commitment is genuine, but that it is not a first order goal: poverty reduction is an intended consequence of its principal objective, the transformation of social and governmental relations and institutions in the developing world in order to generalize and facilitate capitalist accumulation on a global scale, and build capitalist hegemony through the promotion of tightly controlled forms of 'participation' and 'ownership'. This objective has been pursued consistently since the mid -1990s, with Wolfensohn as Director and Stiglitz while Chief Economist playing leading roles. It has been reflected in particular in the HIPC (Heavily Indebted Poor Countries) Initiative, the Comprehensive Development Framework, and PRSPs (Poverty Reduction Strategy Papers) as means of governing low-income countries. Once the character of the project is understood, its limitations and contradictions become apparent, but at the same time many of the criticisms advanced are seen to underestimate its logic and coherence, and proposals for reform arising from them are shown to be naïve. INTRODUCTION In 1996 the IMF and the World Bank introduced the HIPC (Heavily Indebted...
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...managing, leading and stewardship is foundational to the development of students as responsible and accountable leaders, managers, followers and stewards. This subject aims to prepare students to meet profession-like objectives and how to guide others to meet collective responsibility in morally challenging situations. To do so, the subject develops the concept of stewardship to help leaders to better understand how to promote and sustain the symbiotic integrity of business and society, i.e. where business serves society's needs for not just products and services but in ways that earn public trust and respect. The approach taken in the subject delivery and associated assignments is to encourage students to recognise the place of business in society and to cultivate a personal commitment toward earning and sustaining public trust in consideration of others in their business judgments and decision-making. SUBJECT PRECIS An understanding of managing, leading and stewardship is foundational to the development of students as responsible and accountable leaders, managers, followers and stewards. This subject aims to prepare students to meet profession-like objectives and how to guide others to meet collective responsibility in morally challenging situations. To do so, the subject develops the concept of stewardship to help leaders to better understand how to promote and sustain the symbiotic integrity of business and society, i.e. where business serves society's needs for not just products...
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...qwertyuiopasdfghjklzxcvbnmqwertyui opasdfghjklzxcvbnmqwertyuiopasdfgh jklzxcvbnmqwertyuiopasdfghjklzxcvb AF301 ACCOUNTING THEORY nmqwertyuiopasdfghjklzxcvbnmqwer & APPLICATIONS tyuiopasdfghjklzxcvbnmqwertyuiopas dfghjklzxcvbnmqwertyuiopasdfghjklzx Group Seminar Report cvbnmqwertyuiopasdfghjklzxcvbnmq TOPIC:2 – CORPORATE SOCIAL wertyuiopasdfghjklzxcvbnmqwertyuio & ENVIRONMENTAL REPORTING pasdfghjklzxcvbnmqwertyuiopasdfghj klzxcvbnmqwertyuiopasdfghjklzxcvbn mqwertyuiopasdfghjklzxcvbnmqwerty uiopasdfghjklzxcvbnmqwertyuiopasdf ghjklzxcvbnmqwertyuiopasdfghjklzxc vbnmqwertyuiopasdfghjklzxcvbnmrty uiopasdfghjklzxcvbnmqwertyuiopasdf ghjklzxcvbnmqwertyuiopasdzxcvbnm STUDENT NAME MELISA SINGH ASHVINI SAHAYAM SHABINA FARNAAZ SHANEEL PRASAD KRITHNEEL SINGH TOTORIAL DAY / TIME TUTORS NAME GROUP MEMBERS STUDENT ID NUMBER S11066108 S11065177 S11065043 S11065627 S11065615 THURSDAY 8 – 10AM MISS FAZEENA HUSSAIN TABLE OF CONTENTS DECLARATION OF ORIGINALITY ........................................................................................... 3 ACKNOWLEDGEMENT .............................................................................................................. 4 IMPORTANCE OF ACCOUNTING FOR SOCIAL AND ENVIRONMENTAL ISSUES ......... 5 INTRODUCTION .......................................................................................................................... 6 THEORETICAL UNDERPINNING ...........................................
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...The London School of Economics and Political Science THE ROLE OF CIVIL SOCIETY IN THE DEMOCRATISATION OF GLOBAL GOVERNANCE INSTITUTIONS: From ‘Soft Power’ to Collective Decision-Making? Saif Al-Islam Alqadhafi A thesis submitted to the Department of Philosophy of the London School of Economics for the degree of Doctor of Philosophy, London, September 2007 Declaration I certify that the thesis I have presented for examination for the MPhil/PhD degree of the London School of Economics and Political Science is solely my own work other than where I have clearly indicated that it is the work of others (in which case the extent of any work carried out jointly by me and any other person is clearly identified in it). The copyright of this thesis rests with the author. Quotation from it is permitted, provided that full acknowledgement is made. This thesis may not be reproduced without the prior written consent of the author. I warrant that this authorisation does not, to the best of my belief, infringe the rights of any third party. 2 Abstract This dissertation analyses the problem of how to create more just and democratic global governing institutions, exploring the approach of a more formal system of collective decision-making by the three main actors in global society: governments, civil society and the business sector. The thesis seeks to make a contribution by presenting for discussion an addition to the system of international governance that is morally...
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...A Case Study Comparison of Charter and Traditional Schools in New Orleans Recovery School District: Selection Criteria and Service Provision for Students with Disabilities By Copyright 2008 Nikki L. Wolf B.S., Northwest Missouri State University, 1985 Submitted to the Department of Special Education and the Faculty of the Graduate School of the University of Kansas in partial fulfillment of the requirements for the degree of Doctor of Philosophy. Dissertation Committee: _____________________________ Chairperson _____________________________ ___________________________________ ___________________________________ ___________________________________ Dissertation defended: April 28, 2008 3336479 Copyright 2008 by Wolf, Nikki L. All rights reserved 2008 3336479 The Dissertation Committee for Nikki L. Wolf certifies that this is the approved version of the following dissertation: A Case Study Comparison of Charter and Traditional Schools in New Orleans Recovery School District: Selection Criteria and Service Provision for Students with Disabilities __________________________ Chairperson Date approved _________________ ii ABSTRACT In post-Katrina New Orleans, there is a growing concentration of charter schools. The Recovery School District (RSD) has oversight for the majority of these schools. To explore charges from community advocates that RSD charter schools restricted admission and provided inadequate services for students with disabilities...
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...Human Rights and Economics: Tensions and Positive Relationships Commissioned by the Nordic Trust Fund The World Bank www.worldbank.org/nordictrustfund Nordic Trust Fund Human Rights and Economics: Tensions and Positive Relationships Prepared for the Nordic Trust Fund/World Bank by GHK Consulting Ltd. Nordic Trust Fund Disclaimer: The findings, interpretations, and conclusions expressed in this paper are entirely those of the authors. They do not necessarily represent the views of the World Bank and its affiliated organizations, or those of the Executive Directors of the World Bank or the governments they represent. Contents Foreword ......................................................................................................................................................... v Acronyms and Abbreviations ...................................................................................................................................vii Executive Summary...................................................................................................................................................ix 1. Study Objectives and Methodology ...................................................................................................................... 1 1.1 Objectives ............................................................................................................................................................ 1 1.2 Approach...
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...REAT LAKES UNIVERSITY OF KISUMU TICH FACULTY DEPARTMENT OF COMMUNITY NUTRITION BACHELORS OF SCIENCE IN COMMUNITY NUTRITION YEAR 3/4 DISTANCE LEARNING MODE: MAY-AUG 2014 NUT 423: HEALTH PROMOTION COURSE MODULE Course Coordinator: Damaris Nelima Email:damarisnelima@yahoo.com Course facilitator:Dr. Rose Olayo Email:rose_olayo@yahoo.com 1 . What is Health Promotion? Health Promotion occurs upstream with the aim of preventing people falling in or being pushed. Downstream we have secondary (aim to detect disease early so that treatment can be started before irreversible damage occurs e.g. screening), and tertiary prevention and health care (management of established disease e.g. to minimise disability and prevent complications e.g. foot care for people with diabetes). Mid-stream we have primary prevention and health care, usually individual, for example attempts to reduce risk of contracting disease (educating smokers, vaccinating). And upstream we have health promotion including social policies and health promotion programmes, such as taxes on tobacco, smoke free legislation and advertising bans. This may include health education, which aims to reduce ill-health and increase positive health influencing people’s beliefs, attitudes and behaviour. Health Promotion has a dual role to prevent ill health and promote positive health. “Health promotion is the process of enabling people to increase control over, and to improve, their health. To reach a state of complete physical, mental...
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...Strengthening the Ombudsman Institution in Asia Improving Accountability in Public Service Delivery through the Ombudsman About the Asian Development Bank ADB’s vision is an Asia and Pacific region free of poverty. Its mission is to help its developing member countries reduce poverty and improve the quality of life of their people. Despite the region’s many successes, it remains home to two-thirds of the world’s poor: 1.8 billion people who live on less than $2 a day, with 903 million struggling on less than $1.25 a day. ADB is committed to reducing poverty through inclusive economic growth, environmentally sustainable growth, and regional integration. Based in Manila, ADB is owned by 67 members, including 48 from the region. Its main instruments for helping its developing member countries are policy dialogue, loans, equity investments, guarantees, grants, and technical assistance. Strengthening the Ombudsman Institution in Asia Accountability is essential for good governance, and in many Asian countries the ombudsman is the key accountability institution. Originating in the West, the concept of the ombudsman arrived relatively late in Asia. Yet more and more ombudsman offices are being established in Asia, and they play a critical role in the fight against incompetence and injustice on the part of government officials. This report presents in-depth research on Asian ombudsmen, with a focus on best practices and emerging issues, especially in the context...
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