In this article, I engage with aesthetic experience as a central hermeneutic endeavour for theorising performing arts audiences in the Arab region. I argue that a critical engagement with Arab performing arts audiences’ aesthetic experiences necessitates both an archaeological manoeuver and a re-articulation of two keywords: ‘experience’ and ‘everyday’. The article advances, using evidence from research, that allowing the audiences of performing arts in the Arab region to speak may be a step towards democratising the triangular meaning making process among (...) the performer, the audience, and the art institution, and a means towards dislocating, if not liberating, the categories Arab culture, art, performance, and experience, from their teleological articulations. (shrink)

This paper explores how women workers in Bangladeshi garment factories are misrecognised and not represented in the apparel industry through focussing on two enacted collective compliance measure agreements adopted by global brands to improve safety and working conditions. Our paper draws on Amartya Sen’s rights-based approach to capabilities as a means of explaining the narratives of women trade union leaders and the experiences of women factory workers’ status in their workplace and in the industry. Specifically, we examine how (...) a strategy of misrepresentation and nonrecognition of the women factory workers is being played out in the multi-stakeholder initiatives of compliance codes which leads to a lack of consideration for the basic human rights of the women workers. Our paper contributes to the discussion regarding how the politics of ethical procurement becomes visible through an exclusionary approach in managing the apparel global production network despite the favourable consensus regarding the compliance codes. (shrink)

The web is increasingly inhabited by the remains of its departed users, a phenomenon that has given rise to a burgeoning digital afterlife industry. This industry requires a framework for dealing with its ethical implications. We argue that the regulatory conventions guiding archaeological exhibitions could provide the basis for such a framework.

In this paper, we examine the relation between corporate social responsibility (CSR) and firm risk in controversial industry sectors. We develop and test two competing hypotheses of risk reduction and window dressing. Employing an extensive U.S. sample during the 1991-2010 period from controversial industry firms, such as alcohol, tobacco, gambling, and others, we find that CSR engagement inversely affects firm risk after controlling for various firm characteristics. To deal with endogeneity issue, we adopt a system equation approach and (...) difference regressions and continue to find that CSR engagement of firms in controversial industry sectors negatively affects firm risk. To examine the premise that firm risk is more of an issue for controversial firms, we further examine the difference between non-controversial and controversial firm samples, and find that the effect of risk reduction through CSR engagement is more economically and statistically significant in controversial industry firms than in non-controversial industry firms. These findings support the risk-reduction hypothesis, but not the window-dressing hypothesis, and the notion that the top management of U.S. firms in controversial industries is, in general, risk averse and that their CSR engagement helps their risk management efforts. (shrink)

This paper presents a feminist analysis of corporate social responsibility in a male-dominated industry within a developing country context. It seeks to raise awareness of the silencing of women’s voices in CSR reports produced by mining companies in Tanzania. Tanzania is one of the poorest countries in Africa, and women are often marginalised in employment and social policy considerations. Drawing on work by Hélène Cixous, a post-structuralist/radical feminist scholar, the paper challenges the masculinity of CSR discourses that have repeatedly (...) masked the voices and concerns of ‘other’ marginalised social groups, notably women. Using interpretative ethnographic case studies, the paper provides much-needed empirical evidence to show how gender imbalances remain prevalent in the Tanzanian mining sector. This evidence draws attention to the dynamics faced by many women working in or living around mining areas in Tanzania. The paper argues that CSR, a discourse enmeshed with the patriarchal logic of the contemporary capitalist system, is entangled with tensions, class conflicts and struggles which need to be unpacked and acknowledged. The paper considers the possibility of policy reforms in order to promote gender balance in the Tanzanian mining sector and create a platform for women’s concerns to be voiced. (shrink)

This book is an unrivalled indictment of the banality of mass culture - Adorno's finest essays are collected here, offering the reader unparalleled insights ...

This paper aims to analyse how the discourse of CEO letters and other factors influence community involvement and Social Licence to Operate (SLO) in the mining industry. The analysis is based on qualitative information disclosed in sustainability reports and CEO letters from 32 mining firms. Content analysis was undertaken to obtain data for the study, and then a regression analysis and a multiple correspondence analysis were used to test the hypotheses defined in the study. The results indicate that the (...) CEO discourse influences how a firm expresses the importance of gaining its SLO, the philanthropic activities in which companies become involved and the destinations of the investments in the communities in which they operate. The results also show changes in the discourse between 2011 and 2015, which are, in part, explained by the difficult situation experienced by the sector during this period. The paper contributes to the Corporate Social Responsibility literature by integrating different theories from this field into the SLO framework. The analysis carried out and the results obtained are useful for both CEOs and Sustainability Managers, especially in managing their relationships with the communities where they operate or intend to operate. (shrink)

This article examines whether the likelihood and amount of firm charitable giving in response to catastrophic events are related to firm advertising intensity, and whether industry competition level moderates this relationship. Using data on Chinese firms’ philanthropic response to the 2008 Sichuan earthquake, we find that firm advertising intensity is positively associated with both the probability and the amount of corporate giving. The results also indicate that this positive advertising intensity-philanthropic giving relationship is stronger in competitive industries, and firms (...) in competitive industries are more likely to donate. This study thus provides evidence suggesting that even in the wake of catastrophic events, corporate philanthropic giving is strategic. (shrink)

One of the intriguing issues connected to power relations in the world of cinema that has yet to be adequately explored is what has happened over the years concerning the dominance and privilege of masculinity as signifying preferred social status. This qualitative study explores this subject based on transcribed semi-structured interviews with 13 award-winning Israeli directors over the age of 55. The research examines two questions: How has the film industry changed its relation to leading, award-winning film directors as (...) they grow older? And, what challenges confront the directors, in terms of their own self-perceptions? These questions capture the collisional intersection between hegemonic masculinity and ageism, because they examine the loss of power attributed to men in the film industry as they reach the second half of their lives. The findings led to the formation of a theoretical model of ageism within the cinematic industry, allowing for the dismantling of the different factors that create obstacles for directors as they get older. The four layers of the model are: arbitrary ageism, manifested in the demands of a rapidly changing industry in a changing world; passive ageism, expressed through encounters with negative attitudes; active ageism, reflected in preventing older directors from receiving funding and from screening their films; and self-ageism, manifested in the directors’ attitudes toward themselves. (shrink)

This paper aims to analyse how the discourse of CEO letters and other factors influence community involvement and Social Licence to Operate (SLO) in the mining industry. The analysis is based on qualitative information disclosed in sustainability reports and CEO letters from 32 mining firms. Content analysis was undertaken to obtain data for the study, and then a regression analysis and a multiple correspondence analysis were used to test the hypotheses defined in the study. The results indicate that the (...) CEO discourse influences how a firm expresses the importance of gaining its SLO, the philanthropic activities in which companies become involved and the destinations of the investments in the communities in which they operate. The results also show changes in the discourse between 2011 and 2015, which are, in part, explained by the difficult situation experienced by the sector during this period. The paper contributes to the Corporate Social Responsibility literature by integrating different theories from this field into the SLO framework. The analysis carried out and the results obtained are useful for both CEOs and Sustainability Managers, especially in managing their relationships with the communities where they operate or intend to operate. (shrink)

We examine recent evolution in corporate responsibility in the forest industry, an important natural-resource-based industry which is under rapid internationalisation and structural change under challenging financial pressures. We address two recent trends in corporate communication: corporate disclosure, that is the adoption of consistent external reporting standards [namely the Global Reporting Initiative (GRI) ], and the growing awareness of engagement with and impact on local communities through philanthropy, generation of prosperity, communication and the social impact of core activities. This (...) study uses a comparative qualitative case approach to forest industry multinational enterprises (MNEs) based on a combination of secondary (reporting, company newsletters and other documentation) and interview data. Three large-scale multinational forest industry firms, all pursuing different strategies in terms of internationalisation and geographical and product diversification, were chosen for the study: Stora Enso, SCA and Sappi Ltd. Our results show that the overall quality of sustainability reporting has improved in these companies from 2005 to 2009 with the adoption of GRI. However, based on our fourfold categorisation of social impact, the core social impact indicator in GRI (SO1) has been interpreted very differently in these MNEs, and the adoption of GRI has not actually much improved the comparability of the reports or transparency of practices. (shrink)

This study was designed to survey the extent to which private companies in Sweden take structural measures within the field of business ethics: Codes of Ethics; Ethics Committees; Ethics Officers and Ethics Training. This was done in two steps. Through a nation-wide telephone survey, a population of "active" companies were identified. These companies received a questionnaire with detailed questions regarding the design, usage and effects of these measures. The percentage of active companies were found to be a high 46%. National (...) and industry characteristics are proposed as explanatory factors. (shrink)

Over the last 20+ years, multinational corporations have been confronted with accusations of abuse of market power and unfair and unethical business conduct especially as it relates to their overseas operations and supply chain management. These accusations include, among others, worker exploitation in terms of unfairly low wages, excessive work hours, and unsafe work environment; pollution and contamination of air, ground water and land resources; and, undermining the ability of natural government to protect the well-being of their citizens. MNCs have (...) responded to these accusations by creating voluntary codes of conduct which commit them to specific standards for addressing these issues. These codes are created at both the industry-wide and the individual company level. Unfortunately, these codes have generated little credibility and public trust because their compliance claims cannot be independently verified, and they lack transparency and full public disclosure. In this article, we present a case study of the voluntary code of conduct by Mattel, Inc., the world’s largest toy company. The code, called the Global Manufacturing Principles, confronts the general criticism leveled against voluntary codes of conduct by creating detailed standards of compliance, independent external monitoring of the company’s compliance with its code of conduct, and making full, and uncensored public disclosure of the audit findings and company’s response in terms of remedial action. We present a detailed account of how Mattel’s voluntary code of conduct was created, implemented, and ultimately abandoned over 9 years. We provide an evaluative analysis of the company’s GMP compliance throughout its life span, which suggests a bell-shaped curve, where early top management commitments were met with pockets of resistance from operational groups, who were concerned about balancing GMP compliance efforts with traditional performance criteria. The early stage response from Mattel’s top management was quick and supported with the requisite resources. As a result, the compliance process accelerated, becoming increasingly more robust and effective. The success of code compliance and increased transparency in public disclosure energized field managers with a sense of professional satisfaction and publicly recognized accomplishments. The decline in GMP compliance was equally steep. When all the easily attainable targets had been reached at the company-operated plants, addressing vendor plants’ compliance presented a new set of challenges, which taxed corporate resources and management commitment. It would seem that value-based and ethics-oriented considerations, i.e., doing the right thing for the right reason, were no longer the driving force for Mattel’s management. Mattel did not see any economic benefit from its proactive stance, when competitors did not seem to suffer adverse consequences for not following suit. The final contributing factor to the code’s abandonment was a widely publicized series of product recalls which absorbed top management’s attention. (shrink)

Informed by a search of the literature about the usage of genetic testing information (GTI) by insurance companies, this paper presents a practical ethical analysis of several distinct public policy options that might be used to govern or constrain GTI usage by insurance providers. As medical research advances and the extension to the Human Genome Project (2016, https://en.wikipedia.org/wiki/human_genome_project_-_write) moves to its fullness over the next decade, such research efforts will allow the full synthesis of human DNA to be connected to (...) predictive health dispositions. As testing costs fall, there will be ever more pressure for citizens to disclose GTI. Genetic testing information is integral to future medical care because it can be used to better assess individually tailored medical therapies as well as to allow a more informed risk analysis by the insurance industry, which in some countries such as the USA underwrites a majority of citizen medical expenses. As discussed in this examination, the revelation of people’s uniquely personal GTI to insurers has enormous societal implications. The major contribution of the paper is to offer policy makers and concerned citizens a nuanced articulation of the basic options to regulate GTI, with a special consideration for ethical fairness and equity. As genetic-based medicine blossoms and pressures to reduce healthcare costs increase, there will be an ever greater impetus for countries to revisit their genetic testing policies. Organizations and policy makers striving to create GTI oversights perceived to be both “fair and effective” need to be aware of the ethical perspectives discussed in this paper. (shrink)

Relying on an expanded view of leadership and the moral reasoning framework developed by Lawrence Kohlberg (1981), this study explores the moral reasoning of the chief executive officers at the 11 largest automobile manufacturers in the world. Using the CEO's letter to their stakeholders found in the organizations' annual social responsibility reports, the CEOs' moral reasoning is compared to other managers' moral reasoning, and the moral reasoning exhibited within the CEO group is analyzed for differences due to regional location. Contrary (...) to conventional understanding based on prior research, the CEOs in our sample did not exhibit moral reasoning at a higher level than a cross section of managers but there were differences within the sample of CEOs when looking at nationality. Implications of these results for CEOs, managers, academics, and others are explored. (shrink)

A scientific paper’s citation represents its influence, which is the most intuitive indicator to access the quality of papers. This paper mainly adopts the social network analysis method, using the authors and the keywords of sports industry papers in China to constitute the networks of collaboration and knowledge, to explore effects of the degree centrality of authors and keywords and the structural hole of authors and keywords on the citation of papers in the collaboration and knowledge networks and draw (...) the following conclusions: as for collaboration networks, the degree centrality at the paper level is positively correlated with citations; in the collaboration network, the positive correlation between the structural hole at the paper level and citations does not exist; within knowledge networks, an inverted- U shape was found between degree centrality and paper’s citation; and within knowledge networks, a positive correlation is in existence between the structural hole of papers and their citation. This study synthesizes the already widely used collaboration network with the knowledge network constructed through keywords, distinguishes from the previous network features focusing at the author level, and explores research projects of Chinese Sports Industry from the paper level, providing a new perspective for the research of sports industry in China, complementing the methods and ideas of sports industry research, as well as providing a reference for the research in other disciplinary fields. (shrink)

We explored the need for an ecosystem approach based on relational systems when conducting research on South Korea’s cultural industry. We used Mollard’s (2009. L’ingeniere culturelle. Paris: PUF) idea of the participants in the French cultural system as a key reference and extended it to the notion of the platform, which is the core concept of South Korea’s cultural industry ecosystem (CIE). We also utilized the idea of the “semiotic square of consumption values” from Floch to explicate each (...) platform and participant, which play a significant role in South Korea’s CIE. By defining a role rooted in the relationship and values for each subject (i.e., the production, consumption, authority, and intermediary subjects), we aimed to better understand the ecosystem of the cultural industry and focused on K-pop as a specific aspect of South Korea’s cultural sector by identifying the current identity of each participant. (shrink)

In their target article, Friesen et al. (2023) offer recommendations primarily aimed at IRBs for reaching a better balance in the ongoing challenge of the protection-inclusion dilemma. The authors...

“Female sexual dysfunction” is the type of contested disease that has sparked concern about the role of the pharmaceutical industry in medical science. Many policies have been proposed to manage industry influence without carefully evaluating whether the proposed policies would be successful. We consider a proposal for incorporating citizen stakeholders into scientific research and show, via a detailed case study of the pharmaceutical regulation of flibanserin, that such programs can be co-opted. In closing, we use Holman’s asymmetric arms (...) race framework as a tool for evaluating policies in industry-funded science. (shrink)

The ArgumentIn Germany during the 1870s and 1880s a number of important scientific innovations in chemistry and biology emerged that were linked to advances in the new technology of synthetic dyestuffs. In particular, the rapid development of classical organic chemistry was a consequence of programs in which chemists devised new theories and experimental strategies that were applicable to the processes and products of the burgeoning dye factories. Thereafter, the novel products became the means to examine and measure biological systems. This (...) took place as a result of two trends. The first was a move toward diversification in the dye industry – made possible by the extensive range of products – which in turn was stimulated by economic and political conditions. The second was the increasing availability of techniques, substances, and processes used in industry. This made possible a concrete program of introducing the qualitative and quantitative methods of chemistry into the domain of laboratory experimentation on biological materials, thereby realizing the abstract desire to transform cell biology into an exact science.Moreover, the conceptualization of biological systems that emerged from this endeavor leaned heavily on a theory of dye chemistry that indicated which particular arrangements of atoms performed specific functions. This biological modeling used the imagery of chemical structural formulae to transform chemical nuclei and their side chains into adequate representations of protoplasmic structure. (shrink)

Craft food and beverage makers regularly emphasize transparency about the ethical, sustainable sourcing of their ingredients and the human labour underpinning their production, all of which helps elevate the status of their products and occupational communities. Yet, as with other niche ethical consumption markets, craft industries continue to rely on employment conditions for agricultural workers that reproduce inequalities of race, class, and citizenship in the dominant food system. This paper interrogates the contradiction between the exaltation of craft cidermakers’ labour and (...) the devaluation of farmworker labour by assessing how craft beverage actors make sense of inequalities facing manually skilled agricultural workers. Through a focus on the emerging craft cider industry, this paper draws on in-depth interviews and ethnographic data with a range of urban and rural cider actors in the Pacific Northwest (British Columbia, Oregon, and Washington State). I find that actors in the craft cider industry engage with inequalities affecting farmworkers through three main patterns: (1) Justifications of the status quo; (2) Supply chain fog; and (3) Misgiving/critique. By using an analytical framework that integrates critical agrarianism and the politics of sight, this study provides insights into both barriers and opportunities to redistribute social recognition and material rewards across food supply chains. (shrink)

We bring together recent discussions on data capitalism and biocapitalization by studying value flows in consumer genomics firms—an industry at the intersection between health care and technology realms. Consumer genomics companies market genomic testing services to consumers as a source of fun, altruism, belonging and knowledge. But by maintaining a multisided or platform business model, these firms also engage in digital capitalism, creating financial profit from data brokerage. This is a precarious balance to strike: If these companies’ business models (...) consist of assetizing the pool of genomic data that they assemble, then part of their work has to revolve around obscuring to consumers any uncertainties that would potentially impinge on these processes of assemblage. We reflect on the nature of these practices and the market relationships that enable them, and we relate this reflection to debates around alternative market arrangements that would potentially mitigate the extractive tendencies of these and other digital health firms. (shrink)

Corporate social responsibility has become a much-discussed subject in the business world. The Internet has become one of the main tools for CSR information disclosure, allowing companies to publicise more information less expensively and faster than ever before. As a result, corporations are increasingly concerned with communicating ethically and responsibly to the diversity of stakeholders through the web. This paper addresses the main question as whether CSR information disclosure on corporate websites is influenced by country of origin and/or industry (...) sector. Analysing the websites of 127 corporations from emerging countries, such as Brazil, Chile, China, India, Indonesia, Mexico, Thailand and South Africa, it becomes evident that both country of origin and industry sector have a significant influence over CSR information disclosure on the web . Based on the data studied, country of origin has a stronger influence over CSRIDOW than industry sector. (shrink)

The essays contained in this volume represent state-of-the-art thinking on many important issues relating to government policies in the Japanese and American economies.

It has long been recognized that accountants practicing in business settings have a dual role: as employees, they are bound to the organization, and as professionals, they are bound by the profession’s code of ethical conduct : 119–128, 1986). These two roles highlight the need to recognize and consider both the ethical and economic implications of their decisions. Practicing industry accountants are commonly involved in a broad range of their firm’s business practices and decision making, and are increasingly exposed (...) to the commercial aspects of their companies. Also, during their education, they were trained on their professional responsibilities. However, in general, this education was not recent and may not have been reinforced. By contrast, accounting students have been recently and repeatedly exposed to and have knowledge about their professional responsibilities as an accountant, but limited, if any, exposure to the commercial aspects of business. Consequently, our first hypothesis predicts that the ethical sensitivity of practicing industry accountants will be lower than that of accounting students. We find limited support for this hypothesis. Second, we also examine company reward structure and predict that ethical sensitivity will be lower for those in a company with a reward structure narrowly focused only on financial goals as compared to those in a company with a broad reward structure. Third, we predict that the difference in ethical sensitivity levels between those in a company with a narrow reward structure as compared to those in a company with a broad financial reward structure will be higher for practicing industry accountants compared to accounting students. Results from our study generally support these last two predictions. Ethical sensitivity is lower for those in a company with a reward structure narrowly focused only on financial goals as compared to those in a company with a broad reward structure, suggesting that companies may be able to increase ethical awareness in their organizations by including non-financial goals in their reward structures. (shrink)

Corporate social responsibility (CSR) has become a much-discussed subject in the business world. The Internet has become one of the main tools for CSR information disclosure, allowing companies to publicise more information less expensively and faster than ever before. As a result, corporations are increasingly concerned with communicating ethically and responsibly to the diversity of stakeholders through the web. This paper addresses the main question as whether CSR information disclosure on corporate websites is influenced by country of origin and/or (...) class='Hi'>industry sector. Analysing the websites of 127 corporations from emerging countries, such as Brazil, Chile, China, India, Indonesia, Mexico, Thailand and South Africa, it becomes evident that both country of origin and industry sector have a significant influence over CSR information disclosure on the web (CSRIDOW). Based on the data studied, country of origin has a stronger influence over CSRIDOW than industry sector. (shrink)

Little is known about employees’ responses to their organizations’ initiatives in corporate social responsibility (CSR). Academics have already identified a few outcomes regarding CSR’s impact on employees’ attitudes and behaviours; however, studies explaining the underlying mechanisms that drive employees’ favourable responses to CSR remain largely unexplored. Based on organizational identification (OI) theory, this study surveyed 155 employees of a petrochemical organization to better elucidate why, how and under which circumstances employees might positively respond to organizations’ CSR initiatives in the controversial (...) oil industry sector. Findings first support that perceived CSR (i.e. environmental CSR) positively relates to employees’ OI which is known as an important antecedent of employees’ outcomes (Riketta, J Vocat Behavior, 66(2):358, 2005). Furthermore, results highlighted that the relationship between perceived CSR and employees’ OI is mediated by organizational trust. Finally, this study also revealed that some contingency factors such as employees’ attributions of self-centred motives to their organization’s investment in environmental issues can moderate the relationship between perceived CSR and organizational trust. Based on these findings, it is argued that CSR initiatives can support organizations’ efforts to maintain a strong relationship with their employees, and gain their support even in a controversial industry sector. (shrink)

This paper addresses the question of whether and how public action via civil society and/or government can meaningfully shape industry-wide corporate responsibility behaviour. We explore how, in principle, ICR can come about and what conditions might be effective in promoting more ethical behaviour. We propose a framework to understand attempts to develop more responsible behaviour at an industry level through processes of negotiation and coalition building. We suggest that any attempt to meaningfully influence ICR would require stakeholders to (...) possess both power and legitimacy; moreover, magnitude and urgency of the issue at stake may affect the ability to influence ICR. The framework is applied to the retail banking industry, focusing on post-crisis experiences in two countries—Spain and the UK—where there has been considerable pressure on the retail banking industry by civil society and/or government to change behaviours, especially to abandon unethical practices. We illustrate in this paper how corporate responsibility at the sector level in retail banking is the product of context-specific processes of negotiation between civil society and public authorities, on behalf of customers and other stakeholders, drawing on legal and other institutions to influence industry behaviour. (shrink)

Explanations of productivity differences between men and women in science tend to focus on the academic sector and the individual level. This article examines how variation in organizational logic affects sex differences in scientists' commercial productivity, as measured by patenting. Using detailed data from a sample of academic and industrial life scientists working in the United States, the authors present multivariate regression models of scientific patenting. The data show that controlling for education- and career-history variables, women are less likely to (...) patent than men. However, in biotechnology firms—industrial settings characterized by flatter, more flexible, network-based organizational structures— women scientists are more likely to become patent-holding inventors than in more hierarchically arranged organizational settings in industry or academia. The authors discuss how the organization of scientists'work settings may influence enduring disparities between men and women in science and the implications of these findings for future work. (shrink)

This article investigates the role of commonly specified control variables in moderating the relationship between corporate social performance (CSP) and corporate financial performance (CFP). In addition, there are separate measures for positive (strengths) social actions, and for negative (concerns) social actions. The results support the positive relationship between CSP and CFP. The best model, as determined using factorial analysis of variance, is one which has the following control variables: size, industry, risk, and research and development expenditures. In examining the (...) CSP/CFP relationship, researchers must control for these variables, in order to properly specify the model. (shrink)

Until late in the nineteenth century, madder was the most popular natural red dye. Holland was the largest and best-known supplier. As early as the fourteenth and fifteenth centuries, the province of Zeeland and adjoining parts of the provinces of South Holland and Brabant developed into important producers. In the course of the seventeenth century these areas even succeeded in acquiring a monopoly position. Early in the nineteenth century, however, this position came under attack because France had gone over to (...) industrial production methods from around 1800, whereas Holland continued to produce with craft technologies. After 1820, as a result, a period of stagnation and decay set in. The fate of the Dutch madder industry would have been completely sealed if the production capacity of the French factories had been sufficiently large to satisfy the great increase in demand. Consequently, in Holland, after 1845, a process of revival based upon the French manufacturing methods began slowly and hesitatingly. This process started too late and was not persevered with sufficiently to regain lost markets. The Dutch producers remained strongly attached to their own out-dated, craft methods of production. (shrink)

This research focuses on examining the relationship between some attributes of assurance providers and the level of sustainability assurance. By using the propensity to issue negative conclusions in the assurance statement as an indicator of the level of assurance, we examine whether the brand name and industry specialisation of the practitioners have an impact on the assurance opinion issued. Using an international sample of 1233 firm-year observations over the period 2007–2014, the findings document the impact of the brand reputation (...) and industry specialisation of assurance providers on the level of assurance. The probability of detecting material errors and omissions in a sustainability report is higher if it is verified by a Big 4 auditing firm and by an industry expert as an assurance practitioner. The greater experience in providing audit services and the relevant skills and training provided by Big 4 firms, as well as the greater knowledge and experience of industry experts, increase the propensity to report more accurate opinions about a sustainability report. The findings are robust for alternative measures for the level of assurance and the industry specialisation. (shrink)

Purpose Responsible research and innovation is taking a role in assisting all types of stakeholders, including industry members, in moving their research and innovation initiatives to tackle grand challenges. The literature on RRI, however, focuses little on how industry can implement RRI principles. To solve this gap, the purpose of this study is to construct a conceptual framework for managing and assessing RRI principles in the industry. Design/methodology/approach Qualitative research was used to build the RRI key performance (...) indicator list; 30 interviews were conducted to design a framework which was pilot tested in a company to identify how to align technology outcomes to the values, needs and expectations of the society. Findings This study depicts five successive RRI implementation levels and exhibits RRI key performance indicators. Drawing on extant models, this study develops RRI levels and indicators to discuss why industry should become engaged in RRI, how it can embed RRI principles into R&I processes and how RRI indicators can be managed systematically. Originality/value The connection between RRI key performance indicators and RRI levels determines how industry can integrate principles and methodologies of RRI into R&I processes. The model in the study shows how companies move from one RRI stage to another and this study aims to exhibit an ideal stage of RRI for industry. (shrink)

To sell a new drug, pharmaceutical companies must discover a compound, run clinical trials to test its efficacy and safety, get it approved by regulatory bodies, produce the drug, and market it. As this process brings the drug through so many hands, there are risks of many kinds of corruption. The pharmaceutical industry has recently gone from being one of the most admired industries to being described by the majority of Americans as “dishonest, unethical, and more concerned with profits (...) than with individual and public health.” Legal scholar Marc Rodwin suggested that the pharmaceutical industry can be viewed through the lens of institutional corruption as defined by legal scholar Lawrence Lessig, whereby widespread or systemic practices undermine the main purposes of drug therapy — healing illness, preventing medical problems, and alleviating suffering. Many drugs do serve these goals, yet a significant number of drugs churned out by pharmaceutical companies are ineffective or have dangerous side effects that could have been predicted had the companies conducted the appropriate research. (shrink)

Using survey responses from 400 fashion companies in Denmark, Norway, Sweden, Finland, and Iceland, we examine the diversity of strategic responses to institutional pressures for corporate social responsibility within the Nordic fashion industry. We also develop and test a new model of strategic responses to institutional pressures that encompasses both resistance and opportunity-seeking behaviour. Our results suggest that it is inconsistent pressures within, rather than between, stakeholder groups that shape strategic responses to CSR pressures and that increasing pressures stimulates (...) opportunity-seeking at the expense of compliance. (shrink)

This article explores managers’ ethical reasoning for behaviors in price negotiations using evidence from 15 in-depth interviews conducted with sales and purchasing representatives in the chemical industry in Germany. Applying transaction cost economics, we find that negotiators in commoditized market-like exchanges either refer to deontological norms such as not to lie, or they neglect a role for ethics, arguing that distributive negotiation is per se opportunistic. In contrast, exchanges of products with higher asset specificity lead to stronger informational integration (...) which is supported with teleological justifications. Some negotiators use teleological justification to build business on trust rather than on economic safeguards as their firm norms would require. For negotiators, our results suggest considering institutional context and adjusting ethical reasoning to the negotiation situation. Firms need to recognize and find ways to address the potential conflicts of their internal norms with their frontline managers’ attempts to act in the firms’ best economic and ethical interests. (shrink)

There are two primary purposes of this manuscript: (i) to evaluate the western buyers’ ethical issue in the setting of eastern and western economies, and (ii) to assess the ethical values of the employers and the government in their business dealing in the background of Bangladesh. Analyzing the present minimum wage (MW) policy of the garment global supply chain industry in Bangladesh and the extent to which the policy functions are two of the other purposes of this study. This (...) study is the mixed approached of exploratory, descriptive, and phenomenological qualitative research. Each of the exploratory, descriptive, and phenomenological qualitative research goals has identified and described in a systematic way to get the best outcome of the purposes set in this manuscript. This study shows that rule utilitarian ethics are being followed by the Western buyers in their business dealings in Western territories. The philosophy of rule utilitarianism holds moral principles, and this principle tends to place greater emphasis on ethical interests rather than economic gains. Unfortunately, Western buyers do not follow the rule utilitarianism in their business dealing in eastern countries. Thus, this study shows western business leaders/buyers are not ethically correct. The act utilitarian ethics, on the other hand, are being followed by the eastern buyers in their business dealing. The philosophy of act utilitarianism holds immoral principles, and this principle tends to place greater emphasis on economic gains rather than ethical interest. This philosophy permit firm’s unethical behavior such as an exploitation of MW on the ground that this practice increases its incomes and maximizes the owner’s interest. The employers and buyers unethically gain profit, keeping the workers in a disadvantaged situation, which contradicts John Rawls’ Theory of Justice. Furthermore, the government has become an accomplice in exploiting and depriving the garment works of their entitlement and labor rights to appease the so-called investors. This study helps buyers, employers, government, and stakeholders to correct their unethical business deals. It also helps the policymakers to implement the MW policy for the betterment of garment global supply chain workers. (shrink)