Corporate Social Responsibility and Governance

1. Front Matter

   Pages i-xxxv

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2. Corporate Social Responsibility and Governance

   1. Front Matter

      Pages 1-1

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   2. The Relationships Between CSR, Good Governance and Accountability in the Economy of Communion (EoC) Enterprises

      • Maria-Gabriella Baldarelli, Mara Del Baldo, Caterina Ferrone

      Pages 3-38

   3. Legitimizing Corporate Social Responsibility Governance

      • Sarah Jastram, Julia Prescher

      Pages 39-61

   4. Maintaining the CSR-Identity of Sustainable Entrepreneurial Firms

      • Myrthe Roelofsen, Vincent Blok, Emiel F. M. Wubben

      Pages 63-88

3. Corporate Social Responsibility and Ethical Values

   1. Front Matter

      Pages 89-89

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   2. The Lure of Corporate Virtue

      • Paul Eddy Wilson

      Pages 91-102

   3. Social Audits and Global Clothing Supply Chains: Some Observations

      • Muhammad Azizul Islam

      Pages 103-116

   4. Employee Volunteering as an Element of Corporate Social Responsibility: The Evidence from Polish Listed Companies

      • Maria Aluchna

      Pages 117-141

   5. Multinational Corporations in Developing Countries: Bringers of Working Standards or Modern Slaveholders

      • Matthias S. Fifka, Anna Frangen-Zeitinger

      Pages 143-158

   6. CSR Standards and Corporate Ethical Virtues: A Normative Inquiry into the Way Corporations Integrate Stakeholder Expectations

      • Mihaela Constantinescu, Muel Kaptein

      Pages 159-180

4. Reporting Corporate Social Responsibility

   1. Front Matter

      Pages 181-181

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   2. Is It Time for Integrated Reporting in Small and Medium-Sized Enterprises? Reflections on an Italian Experience

      • Mara Del Baldo

      Pages 183-209

   3. CSR Reporting Seen from an Ethical Perspective: An Empirical Investigation

      • Claus Strue Frederiksen, Morten Ebbe Juul Nielsen

      Pages 211-225

   4. Development of Sustainability Reporting Frameworks: The Case of Australia

      • Nigel Finch

      Pages 227-239

   5. An Evaluation Framework for CSR Reporting

      • Claus Strue Frederiksen, Morten Ebbe Juul Nielsen

      Pages 241-252

5. Instrumental Corporate Social Responsibility

   1. Front Matter

      Pages 253-253

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   2. Shareholder Rights and Zero-Sum CSR: Strategies for Reconciliation

      • Ned Dobos

      Pages 255-267

   3. The Importance of Phronesis to Corporate Social Responsibility

      • Regina Queiroz

      Pages 269-286

   4. Talking Global Justice: The Importance of Critical Social Theory in the African Business Paradigm

      • Helen Lauer

      Pages 287-302

This book deals with the role of international standards for corporate governance in the context of corporate social responsibility. Based on the fundamentals of moral theory, the book examines governance and CSR in general, addressing questions such as: Is “good governance” not affected by moral concerns? How do the principles and practices of CSR standards adhere to or conflict with insights from business ethics and moral theory? To what extent do the standards and governance models provide normative guidance? Do the standards and governance guidelines provide an adequate means of benchmarking and auditing? Are these standards a help or a hindrance to stakeholder engagement and transparency? The book provides insightful and thought-provoking answers to these and many other important questions concerning CSR standards, and offers a valuable resource for practitioners, academics and students at business schools and other institutions.

• Accountability
• Auditing
• Benchmarking
• Decision making
• Moral theory
• Triple bottom line

• London Guildhall Faculty of Business and Law, London Metropolitan University, London, United Kingdom

  Samuel O. Idowu

• Department of Media, Cognition and Communication, University of Copenhagen, Copenhagen, Denmark

  Claus Strue Frederiksen

• Economics and Administration Sciences, Marmara University, Beykoz Istanbul, Turkey

  Asli Yüksel Mermod

• University of Copenhagen, Copenhagen, Denmark

  Morten Ebe Juul Nielsen

Samuel O. Idowu is a Senior Lecturer in Accounting and Corporate Social Responsibility at London Guildhall Schools of Business & Law, London Metropolitan University, UK and a Professor of CSR and Sustainability at Nanjing University of Finance and Economics, China. He is a named freeman of the City of London and researches in the fields of Corporate Social Responsibility (CSR), Corporate Governance and Accounting. He has led several edited books in CSR and is the Editor-in-Chief of two Springer’s reference books – Encyclopedia of Corporate Social Responsibility and Dictionary of Corporate Social Responsibility (forthcoming). He is a Series Editor for Springer’s CSR, Sustainability, Ethics and Governance books. One of his edited books was ranked 18th in 2010 Top 40 Sustainability Books by, Cambridge University, Sustainability Leadership Programme. He is on the Editorial Boards of the International Business Administration Journal, Amfiteatru Economic Journal and Management of Environmental Quality: An International Journal.

Claus Strue Frederiksen, Ph.D., is a postdoctoral fellow at the University of Copenhagen (philosophy unit). Frederiksen has published several articles about moral philosophy and business ethics in international journals and books and is field editor on the Encyclopedia of Corporate Social Responsibility published by Springer. His current line of research is corporate social responsibility reporting.

Aslı Yüksel Mermod is a Professor of Finance in the Department of English Business Administration at Marmara University. She is also a visiting finance professor at Webster University in Geneva, Switzerland since 2004. In addition to her duties at Marmara University she teaches at Bahceşehir University, Istanbul as visiting finance professor too. Her MBA and PhD degrees are Finance from Marmara University from the University’s Banking and Insurance Institute. A.Yüksel Mermod’s Bachelor’s degree isin Economics; which she obtained from Marmara University’s Economics Department, she was also a student of Economics (Volkswirtschaftslehre) at Konstanz University in Germany between 1991 and 1993. Before starting her academic career, Dr. Yüksel Mermod also worked as a public relations manager in Istanbul Convention and Exhibition Center (Lutfi Kirdar) and as an editor, copy writer and accounts director in Mediart and Sanatevi Advertising Agencies. She is fluent in Turkish, English, German languages and intermediate in her French language. Dr. Asli Yüksel Mermod’s research areas cover Bank Management, Bank Marketing, Socially Responsible Investing, Ethical, Ecological Finance, Brands and Brands Equity, Financial Markets and Institutions, Financial Services Marketing, Tourism Investments and Corporate Finance. She teaches International Banking, Project Finance, Bank Management, Principles of Finance, Financial Markets and Institutions, International Finance and Financial Services Marketing courses to undergraduates and Bank Funds Management, Project Finance and Management and Banking courses to MBA and Executive MBA students. She instructs Risk Management in Banking and Asset and Liability Management and Strategic Bank Management to PhD candidates and continues her research studies with her PhD students on various projects.

Morten Ebbe Juul Nielsen is associate professor in applied philosophy at Copenhagen University, associated with the philosophy department and the institute for food and resource economics. He has published extensively in political philosophy, normative ethics, business ethics, and legal philosophy. He is currently working on two interdisciplinary research projects, Governing Obesity (on personal responsibility and obesity policies) and Global Genes, Local concerns (on the ethics of bio-banking). Key research topics are legitimacy and pluralism, consent, and liberty.

Policies and ethics