Purpose – Both social entrepreneurship (SE) and corporate social responsibility (CSR) are explored as parts of the contemporary movement toward sustainable business practices. In particular, this paper aims to address some of the confusion with the emerging field of SE through an exploration...

Purpose – The aim of this paper is to evaluate critically the extensively used social versus commercial entrepreneurship dualism that depicts these as entirely discrete realms possessing distinct and separate logics. Design/methodology/approach – To challenge this dichotomous representation...

Zusammenfassung Die CSR-Forschung hat unterschiedliche Arten von Motiven für die Übernahme sozialer Verantwortung in den Unternehmen herausgearbeitet. Allerdings wurde dabei bisher kaum Aufmerksamkeit auf das CSR in klein- und mittelständischen touristischen Unternehmen gelegt. Der...

Abstract This paper deals with changes in economic behaviour. It demonstrates how economic decision-making is formed by values and institutions, which provide a framework of economic processes. Changes in this framework appear as a result of human creativity and can be influenced by several...

Purpose – The purpose of this research is to seek to understand and explain the non‐governmental organisation (NGO) and its location in civil society in order to provide a basis for future research work. The paper aims to explore and develop understandings of accountability specifically in...

Purpose – The purpose of this study is to contribute to the understanding of corporate processes for developing a sustainability report, the hurdles faced by organisations and the way in which organisational change towards improved accountability occurs and can lead to changes in...

Purpose – This paper seeks to respond to recent calls for more engagement‐based studies of corporate social reporting (CSR) practice by examining the views of corporate managers on the current state of, and future prospects for, social reporting in Bangladesh. Design/methodology/approach –...

Purpose – The purpose of this paper is to explore the proposition that corporate social responsibility reporting could be viewed as both an outcome of, and part of reputation risk management processes. Design/methodology/approach – The paper draws heavily on management research. In addition,...

Purpose – The purpose of this paper is to investigate the measurement and monitoring of social responsibility within the management control system (MCS) of an organisation that subscribes to a stakeholder and social responsibility approach and to propose a framework that provides for the...

Purpose – The purpose of this paper is to investigate the effects of attitudes toward the perceived importance of corporate ethics and social responsibility, and Machiavellianism, a general measure of the propensity for manipulative and deceitful behaviour, on tax professionals' willingness to...