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Shareholder activism on sustainability issues has become increasingly prevalent over the years, with the number of proposals filed doubling from 1999 to 2013. We use recent innovations in accounting standard setting to classify 2,665 shareholder proposals that address environmental and social...
Persistent link: https://www.econbiz.de/10011873309
In this paper, we re-examine the notion that socially-responsible behavior by firms will lead to increased financial performance. By identifying the underlying processes, institutional settings and actors involved, we present a framework that is more attentive to the multiplicity and...
Persistent link: https://www.econbiz.de/10012109634
This paper takes both a conceptual and an empirical approach to answer the question of how CSR can be connected to the company’s role as an agent of social value creation that operates within an imperfect institutional framework of market competition. To develop a functional design for an...
Persistent link: https://www.econbiz.de/10011784104
Persistent link: https://www.econbiz.de/10009524293
Activism seeking to improve labor conditions in global supply chains has led transnational corporations to adopt codes of conduct and monitor suppliers for compliance, but it is unclear whether these formal organizational structures raise labor standards. Drawing on thousands of audits conducted...
Persistent link: https://www.econbiz.de/10011873339
We present evidence on the way personal and institutional factors could together guide public company directors in decision-making concerning shareholders and stakeholders. In a sample comprising more than nine hundred directors originating from over fifty countries and serving in firms from...
Persistent link: https://www.econbiz.de/10012668240
und Unternehmensethik kommt jedoch derzeit nicht zustande, weil einigen unternehmensethischen Ansätzen (nach wie vor) die … Hintergrund argumentiert dieser Beitrag, ((a)) warum die Unternehmensethik von einer wirtschaftsethischen Konzeption gesteuert … solche Wirtschafts- und Unternehmensethik in die Ausbildung von Führungskräften integriert werden kann, so dass die BWL als …
Persistent link: https://www.econbiz.de/10011758063
This paper argues that the perspective of ordonomic - a rational-choice based analysis of (interdependencies between) social structure and semantics - can provide new insights into the changing role of business in society. We claim (a) that the proper role of business is societal value creation,...
Persistent link: https://www.econbiz.de/10011786019