The relationship between sustainability performance and sustainability disclosure remains ambiguous, both theoretically and empirically. Voluntary disclosure theory would suggest that the relationship should be positive, whereas legitimacy theory points toward a negative relationship. However,...

We investigate the relationship between corporate and country sustainability on the cost of bank loans. We look into 470 loan agreements signed between 2005 and 2012 with borrowers based on 28 different countries across the world and operating in all major industries. Our principal findings...

Das Management von Enron bediente sich moralisch fragwürdiger Praktiken ("Bad Practices"), die zu dem spektakulären Aufstieg und Fall des Unternehmens beitrugen. Wie konnten sich diese Bad Practices etablieren? Um diese Frage zu beantworten, betrachten wir vier Verhaltensmechanismen und...

Employer behavior (“Arbeitgeberverhalten”) plays an essential role when it comes to understanding Human Resource Management (HRM). However, rather few studies actually seem to take the concrete behavior of organizations as employers into account. Instead, German textbooks and journals are...

Despite the importance and popularity of the stewardship concept in the current management literature, antecedents and the role of the surrounding framework of stewardship remains poorly understood. Similarly, relatively little is known about the outcomes of stewardship. In this study I set out...

Freiheit und Selbstbestimmung sind zentrale Werte unserer heutigen Arbeitswelt: Die Beziehungen zwischen Organisationen und Arbeitskräften werden marktorientierter, Beschäftigungsrisiken müssen zunehmend von Individuen getragen werden und Unternehmertum wird zum Ideal arbeitnehmerischen...

Drawing on Pierre Bourdieu's theory of social practice this paper develops a novel approach to the study of CSR. According to this approach, pro-social activities are conceptualized as social practices that are employed by individual managers in their personal struggles for social power. Whether...

We develop a model that explains variation in adoption patterns of Corporate Social Responsibility (CSR)-related business practices in cases after multinational corporations (MNCs) have acquired social enterprises. Existing approaches that seek to explain these differences remain theoretically...

Win-win and eco-efficiency approaches to environmental management that focus on cost benefits from environmental improvement in business have been widely promoted in recent years. However they have been criticized because they are of limited appeal to small and medium sized enterprises (SMEs)...

This paper proposes that Green HRM can meet its full potential only by considering employees in their twofold role as producers and consumers. Employees learn different kinds of behaviour not exclusively at the workplace, but also in private life. Since reciprocal interactions between working...