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Corporate Social Responsibility

weitere Buchkapitel

Sektorspezifische Dienstleistungsforschung: Der Nonprofit-Sektor

Der Nonprofit-Sektor wird als der Bereich zwischen den beiden Polen Markt und Staat verstanden. In der Nonprofit-Forschung werden daher anhand des Drei-Sektoren-Modells der Markt, der öffentliche Sektor und der Nonprofit-Sektor unterschieden. Jedoch entwickelt sich im aktuellen wissenschaftlichen Diskurs die Frage nach einer Neukonzeptionalisierung dieses klassischen Verständnisses der auf ihrer Trägerschaft basierenden Unterscheidung von Sektoren. Grund dafür sind die zunehmenden marktwirtschaftlichen Einflüsse von Professionalisierung, Kommerzialisierung und Internationalisierung. So verschwimmen die Grenzen zwischen den genannten Sektoren und professionelle Management-Strukturen werden in allen drei Sektoren eingesetzt. Auf dieser Grundlage verfolgt dieser Beitrag die Fragen, inwiefern die Dienstleistungsforschung einen Beitrag zur Positionierung von Nonprofit-Forschung im Kontext verschwimmender Sektorgrenzen liefert und welche Potenziale der aktuelle Stand der Nonprofit-Forschung für die Förderung sektorspezifischer Dienstleistungsforschung bietet.

Bernd Helmig, Simon Thimmel

Engagement Platforms in Social Entrepreneurial Ecosystems

The world, today, faces enormous social and sustainability challenges, leading to significant debate about the role of social enterprises in our socio-economic landscape. While early literature on social entrepreneurship tends to depict entrepreneurs as heroic figures able to single-handedly drive social change, we argue no one actor can create social innovation in isolation. While a social entrepreneur plays an important role in institutional change, it is through their embeddedness in their entrepreneurial ecosystem that they create value and drive social innovation. Indeed, as all business practices are part of larger societal and institutional systems, joint effort and collective action is required for meaningful social progress to occur. We systematically explore the critical importance of engagement platforms through which such joint effort is coordinated within social entrepreneurial ecosystems. To illustrate our theoretical framework, rich examples from different social contexts are provided.

Julia A. Fehrer, Jonathan J. Baker, Roderick J. Brodie

12. Bündelung Querschnittsfunktionen

Das Beteiligungsmanagement kann durch die Koordination der Kooperation bis hin zu einer teilweisen oder vollständigen Bündelung einzelner unterstützender Funktionen, also den Querschnittsfunktionen, einen Mehrwert leisten. Durch die Zusammenarbeit und die Bündelung der Querschnittsfunktionen wird eine Reduktion der spezifischen Kosten und in Summe auch der absoluten Kosten für die Beteiligungen angestrebt.Das Kapitel beschreibt mögliche Wege für die strukturierte Bündelung von Querschnittsfunktionen in einer Unternehmensgruppe.

Klaus-Michael Ahrend

11. Ergebnismanagement und Restrukturierung

Ein wichtiges Instrument des Beteiligungsmanagements liegt im aktiven oder begleitenden Ergebnismanagement einer Beteiligung. Für den Krisenfall handelt es sich um die aktive oder begleitende Sanierung. Das Kapitel beschreibt wesentliche Maßnahmen des Ergebnismanagements und präsentiert einen Rahmen für die Durchführung von Restrukturierungs- und Sanierungsmaßnahmen. Ausgehend von der Zielsetzung der Wertsteigerung der Beteiligung werden Maßnahmen für die Verbesserung von Cash Flow (organisatorische Maßnahmen, Synergien, Kostensenkung, Wachstum), für die Minderung des eingesetzten Kapitals sowie für die Minderung der Kapitalkosten vorgestellt.

Klaus-Michael Ahrend

6. Kooperative Zusammenarbeit

Ein wichtiges Instrument des Beteiligungsmanagements ist die Förderung einer kooperativen Zusammenarbeit zwischen den Akteuren von Mutterunternehmen und Beteiligung. Dabei lässt sich eine kooperative Zusammenarbeit nicht verordnen. Stattdessen entsteht die kooperative Zusammenarbeit in einem gemeinsamen Lernprozess. Dieser umfasst unter anderem folgende Elemente: Aufbau von Kooperationsbereitschaft, regelmäßige wertschätzende und vertrauensvolle Kommunikation, Erarbeitung gemeinsamer Problemlösungen und Formulierung gemeinsamer Ziele bzw. Treffen gemeinsamer Entscheidungen. Das Kapitel beschreibt Methoden für die Etablierung und Beibehaltung einer kooperativen Zusammenarbeit. Dazu zählen Kommunikationsforen sowie die Kommunikationslandkarte, die Erkenntnisse über unterstützende und behindernde Kräfte in einer Unternehmensgruppe sowie Hinweise für eine persönlich überzeugende Kommunikation ermöglicht.

Klaus-Michael Ahrend

Quantitative and Qualitative Aspects of Non-financial Reporting in Hotel Enterprises in Croatia

Dynamic business environment requires publishing accurate and reliable information about company business performance. In this context company financial reporting becomes standard, obligatory and important company communication channel. Publishing company performance information is not for the interest of investors only, but it is because of the interest for customers as well. In present business environment, growing interest for environmental protection and sustainable development, the financial reporting framework becomes insufficient. Information related with social and environmental aspects of business grows in importance not only for employees and local community but for investors and customers as well. Tourism industry highly prioritises environmental protection issues and sustainable development as factors of highest importance for sustainable destination management. In this context non-financial reporting was voluntary for many years, but now non-financial reporting becomes not only important market issue but becomes obligatory, and standards for non-financial reporting are still developing. The primary objective of this study was to identify the level of existing experience and readiness of hotel companies in Croatia to report on sustainable reporting and sustainable business.

Nidžara Osmanagić Bedenik, Ivan Strugar, Darko Prebežac, Vedran Kojić

The Management Process Underpinning the Non-financial Reporting: A Case Study of a Listed Italian Company

In today’s economy, environmental, social, and governance (ESG) issues have become strategic issues to address. A much broader and more interconnected disclosure of information based on integrated thinking is requested. Despite the growing interest in non-financial information, studies, examining the process steps undertaken to develop the non-financial disclosure (NFD), are still lacking. Therefore, this study aims to provide a more in-depth understanding of the firm’s processes underpinning the development of the NFD, following the introduction of regulatory standard n. 254/2016, adopted by the Italian Parliament. This research is based on a qualitative case study focusing on a listed Italian company operating in the manufacturing sector. The analysis is primarily based on semi-structured interviews with the employees in charging of producing the non-financial reporting. This paper is one of the first studies to investigate the activities and the decision-making processes that guide the non-financial information disclosure of firms that approach to this communication, following the introduction of the regulation.

Annalisa Sentuti, Francesca Sgrò, Gail Denisse Chamochumbi Diaz, Federica Palazzi, Massimo Ciambotti

Searching for Social and Environmental Accountability in Integrated Reporting: A Stewardship Approach

The study aims to examine the role of integrated reporting (<IR>) Framework as part of the corporate reporting systems through the lenses of both the managerial and organisational approach and the social accounting approach identified by Contrafatto (2014) within the stewardship theory. The study adopts the Delphi method, based on semi-structured interviews conducted to gather insights from a pilot sample made up of experts operating in academia, institutions and corporate and investors’ networks, who are directly involved in the <IR> debate. Our findings support a potentially positive impact of <IR> Framework within corporate reporting systems thanks to its innovative characteristics. This study contributes to the need to support <IR> by examining its impact on management thinking and internal transformations (Adhariani and de Villiers 2019) and encouraging behaviours consistent with organisations’ sustainability objectives (De Villiers and Maroun 2017).

Miriam Corrado, Paola Demartini

What Drives the Level of Non-financial Assurance in PIEs? Empirical Evidence on the European Firms Listed on Forbes 2000

Since December 2017, all the European members have transposed the Directive 2014/95/EU into their legal systems. The aim of the directive was to promote the harmonization of non-financial information through the definition of guidelines aimed at regulating its content. In accordance with the principle of gold plating, the transposition of the directive into national legal systems has been characterized by the prediction of different constraints. In particular, the Member States have provided for different rules on the activity of external assurance. This phenomenon represents one of the most difficult for an effective non-financial reporting harmonization in Europe. The provision of a third-party assurance is one of the most important drivers to achieve legitimization by the stakeholder. In particular, previous studies have shown that non-financial information presents a physiological gap in credibility toward stakeholders. This credibility gap stems from the risk of greenwashing; that is, the attitude of management to report false or untruthful information of a non-financial type in order to pursue utilitarian benefits. Also, from the investor’s point of view, the third-party external assurance could be useful to evaluate the firm’s performance before investing. In particular, it shows that assurance of sustainability reporting is comparable, in terms of its effects on stakeholders, to the financial statement certification process. According to previous studies, the aim of this paper is to evaluate the quality of the third-party external assurance of the non-financial information produced by the European PIE in 2017. Our findings will provide further information regarding the effective level of harmonization of non-financial reporting in Europe after the implementation of the Directive 2014/95/EU. Also, we evaluate how the legal provision of a third-party external assurance impacted the choice of firms to adopt this kind of legitimization strategy.

Andrea Venturelli, Simone Pizzi

Mandatory Disclosure of Non-financial Information: A Structured Literature Review

This study reviews the emerging field of mandatory disclosure of non-financial information (<MDNFI >) to develop insights into how <MDNFI> research is developing, to offer a critique of the research to date, and to outline future research opportunities. The authors find that most published <MDNFI> research presents normative arguments for <MDNFI> and there is little research examining <MDNFI> practice. Thus, the authors call for more research that critiques <MDNFI>’s rhetoric and practice. This study offers an insightful critique into an emerging accounting issue and widespread business practice. The research findings provide insights into future research needs on <MDNFI>.

Fabio Fortuna, Silvia Testarmata, Silvia Sergiacomi, Mirella Ciaburri

CSR and Greenwashing: A Matter of Perception in the Search of Legitimacy

In recent decades, corporate communication has undergone significant changes in terms of channel, content and receivers. To be accountable, companies are called upon to satisfy a plurality of stakeholders who are increasingly interested in non-financial information. In addition, the type and scope of information can significantly influence the competitive advantage of the company and especially, its credibility and reputation. Today, companies are required to engage in corporate social responsibility (CSR) initiatives to give response to the call for action from their stakeholders and society. However, some companies engage in CSR initiatives with the aim of only achieving or increasing their level of legitimacy. When companies offer misleading communication and then try to influence the perceptions of their stakeholders, they incur the phenomenon known in literature as “greenwashing”. Thus, the aim of this work is to analyse the phenomenon of greenwashing, tracing its evolution in the extant literature. Greenwashing will then be analysed through the lens of the legitimacy theory and starting from Habermas’s communication theory to define and broaden the relationships between the concepts of disclosure, credibility, legitimacy, perception and greenwashing.

Federica Balluchi, Arianna Lazzini, Riccardo Torelli

Review and Reflections

This chapter provides a brief review and synthesis of the preceding chapters followed by some thoughts on the future development of social and environmental accounting and accountability systems. The preceding chapters attempt to stimulate dialog and debate regarding corporate social responsibility, sustainability, ethics and governance. The authors recognize the need for, and issues associated with, expanding accounting and accountability systems with the goal of advancing social, environmental and economic justice. The second section in this chapter extends the conversation on accountability and social and environmental issues, proposing to reorient the conversation toward accountability-based accounting away from accounting-based accountability.

Jesse Dillard

Ethics, Social Responsibility and Tax Aggressiveness. Can a Code of Ethics Absolve a Company?

The aim of the paper is to nurture the debate on the relationship between ethics and tax aggressiveness. This issue is particularly relevant to Italy where in the last years several companies have been involved in tax avoidance and other aggressive tax practices. The case analysis presented in this paper concerns a famous Italian fashion house, which allows us to investigate some aspects related to the complex relationship between ethics, socially responsible behaviour and tax behaviour. In this regard, the case analysis enriches the academic debate with further insights about the difficulty in expressing a definitive and incontrovertible judgment on tax behaviours that are usually defined as aggressive. Our analysis also suggests the need to bring attention to the institutional level, as it can play a fundamental role in allowing and promoting—rather than hindering and preventing—the occurrence of regrettable and undesirable tax behaviours that are counterproductive for national governments and communities.

Francesca Maria Cesaroni, Mara Del Baldo, Francesca Stradini

Jewellery Between Product and Experience: Luxury in the Twenty-First Century

In the contemporary scene, identifying a common and shared definition of what luxury means is ever more difficult and daring. The concept of luxury has changed over time. For centuries, luxury was intended as a sum of beauty and high quality pursued by hand-work and linked to physical products. The digital revolution and the widespread of Information and Communication Technologies has had a significant impact on the global productive system, marking a transition from an ‘analogue’ era to a digital one—and now ‘post-digital’. The paper focuses its investigation in particular on the relationship among jewellery, luxury and sustainability. Firstly, the contribution analyses the concept of luxury and shows how this is increasingly linked to intangible values, where the preciousness of materials has shifted to the preciousness of values. Intangible, far from the needs but close to the desires and dreams of each individual, luxury is seen as the ability to translate the essence of one’s time into a product. The examination then focuses on the jewellery field, as one of the most important luxury goods due to its inherent uniqueness and exclusiveness. The entire essay starts from the assumption that giving a univocal definition of jewellery is impossible because of its value and meaning change according to the contexts. Jewellery, as well as luxury, is highly defined by the temporal variable and by the contexts. Today materials are no longer the only characterizing element to define if a jewellery item belongs to the sphere of luxury. Materials and techniques are instead design choices, useful to tell a story. For this reason, the paper takes into consideration examples of high-end jewellery as well as independent brands and designers who use non-traditional materials for their production. The paper identifies as one of the most important value able to represent the contemporaneity the need of awareness. Luxury should tell about excellence, and luxury products stained by the burden of the environmental or social burden cannot be considered as exclusive or desirable. Environmental and social awareness cannot but be part of the production and distribution strategies of companies in the sector. The essay analyses through case studies the different ways for the jewellery sector to promote a sustainable practice. In detail, the first significant grafts for a sustainable supply chain are taken into consideration, respecting tradition and the genius loci, the environment and people. Subsequently, the opportunities and risks of progress and technological and digital innovation for the competitiveness of companies in both production processes and lastly communication tools are explored.

Alba Cappellieri, Livia Tenuta, Susanna Testa

Chapter 13. The Future: Achieving Sustainability

There has been significant progress in the quest for sustainability in various world parts, particularly the developed region. Despite developing areas struggling to achieve some of the set targets, they have also made some progress. With the Sustainable Development Goals due in 2030, the next vision will be Agenda 2063. This closing chapter seeks to consolidate the roles that microorganisms, plants, and animals will play in a sustainable future. Focus is also on the role that businesses, educational institutions, governments, religious groups, and citizens will play in such a future. Using the case study of Capsula Mundi, experiment on how to make biogas and individual matter of Jeffrey Sachs, the chapter makes a critical contribution towards understanding how the future of sustainability will look like. Future projections of sustainability are provided at the end to offer insight on what the society should anticipate in the various continents.

Adenike A. Akinsemolu

Chapter 5. Value Definition in Sustainable (Textiles) Production and Consumption

Textiles is identified as a founding activity and process of not only fashion, but also architecture, interior design, and automotive and transport design, and therefore is a key constituent of the creative economy. Focusing on conceptual, cultural and material capital value, this chapter considers the different value forms a textile designer draws upon to create new material forms. Value construction is discussed also in the context of the role textile designers play during product innovation in industry, which plays out within a macro political context of environmental sustainability. Textile design and textiles can represent not only the actions of creating a material through knitting, weaving and fusing fibres but also the processes, techniques and finishes that constitute its production, and relay cultural contexts, uses and significance. Noting the paradigmatic changes in textiles, the chapter notes the shift from political importance of gendered and textile arts readings of textiles to conceptualised bodies of practices, and the more recent shift towards concerns of the textile artist as researcher, theorist and curator, moving currently to a paradigm that favours the community ethos of craft and textiles. Transition design draws on the concept of transition from ecology to explain the sustainability of complex ecosystems, and describes how textiles and fashion are undergoing a shift in thinking towards more circular production and ecological consumption patterns, driven by shifting personal value sets. The chapter notes how transition design embeds a designed object within wider societal influence or behaviour, and as such evokes phenomenological or existential methodologies.

Claire Lerpiniere

8. Satisfied Customers: An Asset Driving Financial Performance

We began the book by positioning customer satisfaction as a strategic company asset, but it can only be a strategic asset if it is connected to a company’s financial performance. Thankfully, we can unequivocally conclude that the link between customer satisfaction and a company’s financial performance is very strong. To justify this, we go a bit technical, but readable, in this chapter, and the data are overwhelming. Proven over a long period of time, customer satisfaction has been found to be a positive and significant predictor of a company’s stock market performance that consistently outperforms the S&P 500. Additionally, customer satisfaction affects myriad other financial performance variables in a strongly positive manner that are attractive to all companies.

Claes Fornell, Forrest V. Morgeson III, G. Tomas M. Hult, David VanAmburg

Chapter 3. International Development Law: Substantive Principles

This chapter outlines the contours of international development law as a new legal discipline. The following discussion will address the parameters, parties, fundamental principles, substantive legal norms, and the institutional framework for the subject.

Rumu Sarkar

Unsagbarkeitsbeteuerung, Metapher und Rechtfertigungsspirale. Kommunikation angesichts großer, normativer, weltanschaulicher Fiktionen

Der Beitrag von Herbrik und Kanter widmet sich den kommunikativen Strategien bei der Bewältigung des Imaginären als Entwurf eines weltanschaulichen Ideals. Fokussiert wird daher zum einen Kommunikation über religiöse Emotionen, zum anderen über Nachhaltigkeit, deren transzendente, normative und handlungsorientierende Dimensionen veranschaulicht werden. Ausgehend von empirischem Material, erhoben mittels Leitfadeninterviews und Gruppendiskussionen, zeigen die Autorinnen in ihrer Analyse die Formen und Spezifika dieser sprachlichen Fiktionen auf und können dadurch ›Nachhaltigkeit‹ als weltanschauliches Wissen verorten, liefern mit ihren Ergebnissen darüber hinaus aber auch Anknüpfungspunkte für Analysen anderer normativer kommunikativer Konstruktionen.

Regine Herbrik, Heike Kanter

5. Mehr Begeisterung: Konkrete Maßnahmen

Womit sich Mitarbeiter begeistern lassen

Für die repräsentativ abgeleiteten acht stärksten Faktoren der Mitarbeiterbegeisterung werden je Faktor verschiedene konkrete Maßnahmen, HR-Instrumente, Ideen und Konzepte diskutiert, mit Hilfe derer die Begeisterung der Belegschaft zielführend und pragmatisch gesteigert werden kann. Dafür können sowohl traditionelle Maßnahmen eingesetzt werden (nur eben jetzt in Zielrichtung auf die Steigerung der Begeisterung hin) als auch weniger bekannte Instrumente und Ideen. Es gibt mehr als ausreichend eingeführte und praxisnahe Tools, um die Mitarbeiterbegeisterung zu verbessern. Das Kapitel offeriert idealtypisch für Deutschland einen Katalog konkreter Maßnahmen zur Begeisterungssteigerung.

Ingo Hamm, Wiebke Köhler

Kapitel 15. Motivation stiften

Um die Führungsaufgabe der Motivation zu verstehen, ist ein Minimum an motivationstheoretischer Kenntnis nötig. Leider werden auf diesem Feld besonders viele populäre Irrlehren verbreitet. So wird z. B. vertreten, Führungskräfte dürften keinesfalls motivieren, da dies Aufgabe des Mitarbeiters sei. Dies ist einerseits richtig, da jede Führungsaufgabe zunächst eine Selbststeuerungsaufgabe sein sollte. Es ist aber auch völlig falsch, da die komplementären Führungsakteure natürlich auch hier bei Bedarf kompensatorisch intervenieren müssen. Zu unterstellen, alle Mitarbeiter würden sich immer vollständig selbst motivieren, ist lebensfern. Ein anderer Mythos ist die Zerstörung „intrinsischer“ Tätigkeitsmotivation durch „extrinsische“ Zusatzmotivation. Zum einen ist dieser „Verdrängungseffekt“ wissenschaftlich hoch umstritten und die zugrunde liegende Unterscheidung schon rein theoretisch nicht haltbar. Zum anderen lässt sich überall beobachten, dass Anreize – zu denen natürlich auch die Tätigkeitsanreize gehören – sich gegenseitig verstärken oder konterkarieren können und dass Fehlsteuerungen in erster Linie aus Fehlanreizen resultieren. Ganz generell ist Motivation als Phänomen recht komplex und lässt sich nicht durch die Verabsolutierung einzelner Aspekte verstehen. Es handelt sich vielmehr um ein diffiziles Zusammenspiel zwischen Motiven, multiplen Anreizen und kognitiven Phänomenen.

Boris Kaehler

Chapter 1. Introduction

The Introduction to Resisting Dispossession: The Odisha Story provides a historical context both for the development trajectory and the resistance against it in the post-independent period in the State of Odisha in East India. It attempts to show how these ten resistance movements spanning over nearly seven decades constitute an important part of the political history of Odisha seen from below. It is women, peasants, dalits and adivasis who make this history while protecting their sources of subsistence. People have fought against being displaced and dispossessed in the entire development trajectory from the construction of the Hirakud Dam in the 1950s to the entry of corporations like POSCO and Vedanta in contemporary times. The Introduction covers some pertinent points while interrogating the nature of development brought through mining and industrialization. People’s fight to protect their subsistence living becomes bloodier in the post-liberalization phase when the state becomes ruthless in safeguarding the interest of corporate capital. The thin line between consent and coercion blurs completely as people are coerced into the ‘development’ paradigm thrust by state and capital. By foregrounding the theme of subsistence vis à vis capital, the Introduction connects all ten resistance movements that are otherwise separate in terms of time and space. The Introduction tries to draw the attention of readers to the nature of these struggles. By protecting their sources of livelihood, people protect land, mountains, forests, streams and rivers. In short, it is they, who protect the planet and its entire humanity. In this period of great derangement, these movements give hope and inspiration.

Ranjana Padhi, Nigamananda Sadangi

Do Sustainability Labels Make Us More Negligent? Rebound and Moral Licensing Effects in the Clothing Industry

Companies and consumers are more concerned about sustainability nowadays. The clothing industry is receiving more attention due to mass production and its significant impact on the planet. Fashion brands are introducing sustainable lines and circular economies in their business model to reduce their energy consumption, advocating for environmental protection and other activities. Yet, sustainable efforts suffer from indulgent and towering consumption. Do sustainability labels really promote moral behavior or are they leading to outrageous outcomes?Rebound and moral licensing effects can be classified as unwanted negative consequences of moral behavior. This research shows to what extent these two effects can be a potential source of an ineffective sustainable policy in the clothing industry. This study uses a conjoint study to measure consumers’ willingness to pay and quantity purchase for three attributes: brand, style, and sustainability label. Sustainability labels’ attribute levels were identified as “emphasizing recycled materials,” “emphasizing efficiency in production and distribution,” and “none.” Further, we segmented consumers based on their clothing shopping habit and compared them.Sustainability labels emphasizing efficiency in production and distribution increased the number of clothes consumers would consider buying and willingness to pay more than the ones emphasizing the presence of recycled fibers in the product. Individuals seem to purchase larger quantities of sustainable-efficient produced garments because of their good purpose, and pro-sustainable fashion consumers show consistent behavior on their sustainable preferences. Thus, rebound effect occurs in clothing industry, but we did not find any proof of moral licensing effect.

Feray Adıgüzel, Carolina Linkowski, Erik Olson

Environmental and Social Sustainability in Fashion: A Case Study Analysis of Luxury and Mass-Market Brands

In this chapter, we discuss the importance of embracing sustainable activities within the fashion industry, with a specific focus on the environmental and the social dimension of sustainability. The chapter revolves around the discussion of four case studies of fashion brands. Two of them (Mara Hoffman and Ankura) are luxury fashion brands, while the other two (Quagga and Krochet Kids intl.) are mass-market fashion brands. Moreover, two of them (Mara Hoffman and Quagga) are examples of fashion brands especially committed to the pursuit of environmental sustainability, while the other two (Ankura and Krochet Kids intl.) are examples of fashion brands especially committed to the pursuit of social sustainability. The analysis of such case studies witnesses that fashion brands operating in both the luxury and the mass-market sector are increasingly making sustainability a core part of their mission and strategy.

Carmela Donato, Antonella Buonomo, Matteo De Angelis

Does Advertising Appeal Type Make a Difference? A New Sustainable Fashion Product by a Luxury and Mainstream Brand

Sustainability is not only at the forefront of the mainstream brands’ agenda. Luxury brands have also already engaged in sustainability actions, either launching sustainable versions of their products or develop “responsible luxury” strategies and policies. This chapter explores two types of advertising appeals for sustainable new products communications: those that deliver consumer benefit (i.e., self-benefit) and those that deliver societal benefit (i.e., others-benefit). Furthermore, this research investigates whether the advertising appeal types moderate the effect of brand types, namely, mainstream versus luxury, on consumers’ reactions toward new sustainable products. The results of the experiment indicate that consumers’ purchase intention increases when a new sustainable product is produced by a mainstream brand rather than a luxury one when advertising communicates self-benefits. When the message is focused on “others-benefit” instead of “self-benefit,” consumers’ attitude toward a new sustainable product increases for a luxury brand. On the other hand, consumers’ attitude toward a new sustainable product decreases when the message is “others-benefit” for a mainstream brand.

Feray Adıgüzel

Community, Local Practices and Cultural Sustainability: A Case Study of Sambalpuri Ikat Handloom

Handloom weaving and craft practices by local artisan communities have a strong cultural identity. Handloom textiles are the scoreline of culture, history, heritage and holistic approach of creation using traditional craft techniques with no hazardous impact on the environment.‘Sustainability’, more than just a buzzing term today, is a philosophy. Cultural sustainability attempts to preserve culture and heritage beliefs and local practices. This chapter explores the case of Sambalpuri Ikat Handloom, which symbolizes the rich cultural heritage of the craft, the artisan communities and the local artisanship that has been passed on from generations to generations. These beautiful traditional designs demand scientific insights for sustainable production process to ensure socially responsible contribution for cultural sustainability.

Swikruti Pradhan, Asimananda Khandual

Plug-in (Hybrid) Electric Vehicle Adoption in the Netherlands: Lessons Learned

The Netherlands is considered one of the frontrunners in the field of electric mobility, both in number of plug-in electric vehicles sold as in the number of publicly available charging stations. This chapter analyses the policy measures that led to the growth in the number of plug-in hybrid electric vehicles. It also provides room for a critique of the policies, with a special focus on the actual reduction of emissions. Consequently the number of public charging stations also rose. The chapter provides an analysis of how these charging stations are used and in which way this is related to sales policies. The chapter provides several lessons learned on how to shape policy to get a group of early adopters to drive electric.

Rick Wolbertus, Robert van den Hoed

Logistic Flow Control System in Green Supply Chains

The effective concept implementation of sustainable development in logistics and supply chain management is based on the use of management decision-making methods for changing the parameters of logistics flows. Decisions should be made based on the measurement and evaluation of the parameters and indicators of these flows. The complexity of managing green supply chains is associated with insufficient knowledge of the system of logistics flows indicators and parameters, as well as in the absence of methods for their comprehensive assessment. In the present work, an original system of indicators (indicators and parameters) of logistic flows in green supply chains is proposed. Managed parameters of logistic flows are identified, the change of which ensures the principles implementation of the sustainable development concept. The use of the fuzzy AHP-TOPSIS method for evaluating the performance of logistics flows in green supply chains is considered. A fuzzy model for managing the parameters of logistics flows has been developed. Changing the parameters of logistic flows in order to achieve the goals of the sustainable development concept is proposed to be carried out using the original system of green logistics instruments. The work presents a calculation implementation example in the logistics flow control system of the procedure for selecting green logistic instruments.

Nikita Osintsev, Aleksandr Rakhmangulov, Aleksander Sładkowski, Natalja Dyorina

The Paradigm of Sustainable Transport and Mobility in Modern Transport Policy—A Case Study of the Mobility of the Creative Class in Poland

This chapter is dedicated to the problems of sustainable urban mobility. Sustainable urban mobility is the basic instrument for improving the quality of urban natural environment by reducing the emission of air pollutants, noise and consumption of non-renewable natural resources by transport. In this paper, the authors present their observations concerning the paradigm of sustainable development in the formation of urban mobility based on the research on mobility preferences and behaviours of representatives of the creative class carried out at the University of Economics in Katowice. First of all, the paper presents issues related to the essence of the paradigm of sustainable urban mobility, particularly in terms of its inclusiveness. The existing literature on the relationships between the development level of urbanised areas and mobility was also reviewed. Furthermore, the legal acts of the European Union concerning the mobility policy framework were inventoried and characterised. The purpose of the article is to identify and analyse the transport behaviours and postulates of representatives of the so-called creative class in Poland. The paper presents the results of surveys conducted in three Polish metropolitan areas, in the total group of 450 creative sector workers.

Barbara Kos, Grzegorz Krawczyk, Robert Tomanek

A Study on Plastic Waste Management by Stakeholders Using Reverse Logistics

Plastic has become a benefit for the mankind because of its functionality and it is a commonly used material in their day to day activities. The indispensable habit of using the plastic by the present society for various purposes like carry bags, storage bags, packing materials, and so on is leading to the large-scale production of such products. After its usage or the effective life, it is regarded as waste. The sustainable disposal of these waste plastic is a critical issue and the very essence of the present-day waste management. The role of stakeholders (waste generators, the municipal corporations, and manufacturers of plastic) in disposal, on responsible terms is very crucial. The annual waste generated in India is about 62 million tons of which the plastic waste is 5.6 million tons. If the plastic waste is not collected, this leads to haphazard dumping and clogging of the waste. If it is collected and dumped to landfill sites without any treatment, it causes underground water pollution and other consequences. This paper aims to study the role of reverse logistics in plastic waste management and to explore sustainable solution to the problem of plastic waste management by applying reverse logistics. The present study is mainly conceptual in nature. The study suggests the embracing of corporate social responsibility (CSR) for creating awareness and to educate the waste generators. The study also recommends that the municipal corporations can tag on the public–private partnership (PPP) for collecting and segregating such plastic waste. Extended Producer Responsibility (EPR) may be recommended for the manufacturers as an eventual tool for the efficient waste management. Thus, the proactive collection and source segregation of the locally generated plastic waste and the implication of the initiatives by the municipal corporations can act as a primary solution to this problem.

R. Madhura

Effects of the Awareness of University’s CSR on Students’ Word-of-Mouth Intentions

Under recent circumstances such as globalization, edu-tourism and the privatization of institutions of higher education, the resultant competition in the higher education industry has forced universities to adopt an approach that is more business-oriented to compete in and overcome the challenges of the industry. One of the major challenges facing universities is student attraction and retention, as students face little or no barrier in transferring from one university to another. As a result, universities continue to seek effective ways to remain attractive to prospective students in addition to ensuring that their current students do not leave. While corporate social responsibility (CSR) is a means for firms to improve societal well-being, it likewise offers the opportunity to have a positive reputation and competitive advantage. Studies reporting the positive effect of CSR on stakeholders’ behavior are gradually increasing; thus, universities can use CSR as a part of their competitive strategy and positively influence the behavior of their students. However, for this strategy to be effective, attention has to be given to the significant role played by students’ understanding and awareness of the university’s CSR activities. This study investigates the association between students’ awareness of their university’s CSR initiatives and their intentions to recommend their university. This is particularly relevant primarily because studies that have explored the effect of CSR on stakeholders’ behavior have hardly considered the higher education sector thus leaving a void in literature this study seeks to fill. The primary data for this study is obtained from a structured questionnaire survey administered to students of Eastern Mediterranean University. Based on a conceptual model developed on the theory of planned behavior (TPB), this study investigates the causative relationships among awareness of CSR activities, perceived behavioral control, subjective norm, attitude and Word-of-Mouth intention using PROCESS macro. Theoretically, the present study contributes to the existing body of knowledge in this field by recommending and empirically analyzing an extended TPB model to predict students’ recommendation intentions as a result of being aware of their university’s CSR activities. This study is also relevant to the managers of higher education institutions as the findings suggest they can leverage on their CSR activities to build a reputation and gain competitive advantage.

Oluwatobi A. Ogunmokun, Seldjan Timur

National Report on France

France has been a leading jurisdiction in Europe in the regulation of groups thanks to the recognition of the concept of the interest of the group by the French Supreme Court (Cour de cassation) recognized the interest of the group in the famous Rozenblum case in 1985. This dynamic approach is also recognized in France in the area of insolvency law. The French approach is different from the German Konzernrecht although the latter only applies to public limited liability companies. Contrary to some other Member States of the European Union (EU), which also recognize the interest of the group, France has not adopted a comprehensive legislation on groups, although there are specific provisions to take into account the reality of the group. This means that the protection of minority shareholders is dealt with by general company law rules and cases. Recently, the French legislator has turned its attention to international corporate social responsibility and imposing duties on French parent companies.

Pierre-Henri Conac

Chapter 7. Food Processing in Bihar: Entrepreneurial Perceptions

A central actor in the development of food processing as an industrial sector is the entrepreneur. Though less technology-driven than industries like telecommunications, businesses require a certain optimum linkage with upstream input-sector (agricultural produce markets) as well as the downstream retail segments. Successful entrepreneurship is necessary for this, as it discovers high-value-added items and linkages within the product networks in food processing. We introduce the notion of non-physical costs of doing business in this chapter, which are present in addition to the physical costs we discuss in the previous chapter. These costs are due to entrepreneurial inexperience and financial market imperfections. The missing middle size implies higher non-physical costs, as inexperience costs go up. Using these costs as well as a notion of outside options, we develop a theory of entrepreneurial mindsets that determine their behaviour. To do this, we enrich the theory of counterfactual thinking with a regional qualifier as a region-based counterfacatual thinking (rCFT). This theory accounts for how different entrepreneurial mindsets manage risks in business, even if they are mitigated with government support in the form of subsidies. Our primary survey among entrepreneur in Bihar’s food processing industry (2016–2017) allows us to capture rCFT empirically. The question that identifies rCFT is whether the entrepreneur would do business in Bihar if she/he had not been a native of the state. It isolates the effect of ‘doing business’ from ‘doing business in Bihar’ so that the perception of risk of business in the region is captured. Using this framework we categorize entrepreneurial mindsets. Of the three possible types we identify, it is only the local type of entrepreneur with the ability to leverage specific regional information appropriately who express positive rCFT. Empirical evaluation of the survey responses show that positive rCFT is correlated with low-risk perception of doing business and vice versa. Therefore, a possible reason for policy failure in Bihar is the failure to target the right entrepreneurial mindset underscoring the importance of horizontal policies that develop entrepreneurial skill.

Debdatta Saha

Kapitel 5. Ergebnisse

In diesem Kapitel werden die aus den recherchierten wissenschaftlichen Artikeln extrahierten Ergebnisse dargestellt. Zunächst erfolgt eine deskriptive Analyse über die neun Arbeiten. Danach wird jede Arbeit inhaltlich ausgewertet.

Martin Ulber

Kapitel 3. Akteure nachhaltigen Konsums

In diesem Kapitel werden theoretische Grundlagen über Sustainability Brands, deren Personal und das Konsumentenverhalten dargelegt. Sie werden an einer späteren Stelle in dieser Arbeit aufgegriffen.

Martin Ulber

Kapitel 4. Methode

Das gewählte Vorgehen der systematischen Literaturrecherche und –auswertung ist an die Arbeit von Williams, Kennedy, Philipp, & Whiteman, (2017) angelehnt. Das Verfahren bietet Flexibilität, ermöglicht aber dennoch eine relativ hohe Objektivität der Ergebnisse, da Verzerrungseffekte reduziert werden (Tranfield, Denyer, & Smart, 2003). Der gewählte Prozess, bestehend aus acht Schritten (siehe Tab. 5), brachte 534 Suchergebnisse von denen final neun wissenschaftliche Arbeiten ausgewertet wurden.

Martin Ulber

Kapitel 1: Grundlagen der Verhaltenslenkung

In diesem Kapitel werden die tatsächlichen Möglichkeiten und die moralischen Rahmenbedingungen untersucht, unter denen das Verhalten von Menschen gelenkt werden kann und darf. In den vergangenen Jahrzehnten hat insbesondere die Verhaltenspsychologie große Fortschritte dabei gemacht, menschliche Entscheidungsfindungsprozesse aufzudecken. Dieses Wissen ermöglicht elaborierte Verhaltenslenkungen, die vornehmlich von der Ökonomik entwickelt und optimiert werden (populär vor allem das Nudging). Das Recht kann seine Lenkungsmethoden mithilfe der sozialwissenschaftlichen Erkenntnisse optimieren. Neue Verhaltenslenkungsmethoden geben insbesondere Anlass, das Selbstbestimmungsdogma, auf dem das Privatrecht basiert, weiterzuentwickeln.Zu diesem Zweck werden hier zunächst die von der Psychologie erforschten Mechanismen der menschlichen Entscheidungsfindung und die darauf aufbauenden Möglichkeiten zur Lenkung menschlicher Entscheidungen und menschlichen Verhaltens aufgezeigt.

Clemens Latzel

Kapitel 4: Instrumente zur Lenkung privatautonomen Verhaltens

Privatautonomes Verhalten kann von staatlichen wie privaten Akteuren zu verschiedenen Zwecken mit verschiedenen Instrumenten gelenkt werden. Die prinzipielle Legitimität der Lenkung privatautonomen Verhaltens durch den Staat sowie die faktische Verhaltenslenkung durch nichtstaatliche Mächte wurden mit ihren jeweiligen Zwecken in Kapitel 3 bereits vorgestellt. In diesem Kapitel wird nun der Blickwinkel gewechselt: von der Legitimität von Verhaltenslenkungen hin zu den Instrumenten der Verhaltenslenkung, es wird also die Regulierungsperspektive eingenommen (wobei sich teilweise spezielle Legitimationsfragen stellen). Zu diesem Zweck werden zunächst Grundsätze der rechtlichen Verhaltensregulierung im Überblick vorgestellt (dazu A.) und anschließend die verschiedenen Wirkungsparameter von Recht im Allgemeinen eingehend untersucht (dazu B.). Sodann werden rechtliche Instrumente, die speziell zur Lenkung der Privatautonomie dienen, vorgestellt und bewertet (dazu C.), bevor schließlich noch außerrechtliche Instrumente zur Lenkung der Privatautonomie untersucht und bewertet werden (dazu D.). Hierbei wird nicht zwischen Instrumenten mit neoklassischem und Instrumenten mit verhaltensökonomischem Hintergrund unterschieden, weil die Differenzierung für praktische Regulierungszwecke keinen Erkenntnisgewinn erwarten lässt und sich die Differenzierung auch nicht durchhalten lässt.

Clemens Latzel

Evaluating Corporate Social Responsibility/Sustainability Strategic Maturity: Some Methodological Options

In this chapter, we share our methodological perspectives on researchResearch into the strategic maturityStrategic maturity of corporate responsibility. The original research aimed to explore the concept of strategic maturity in the context of corporate responsibility of the companies in the PSI-20 index of the Lisbon Stock Exchange, as well as the contribution of these companies to the creation of sustainable valueSustainable value in Portugal. The study contributed theoretically to the knowledge about strategic corporate responsibilityStrategic corporate social responsibility and its critical success factors. Methodologically, it opened new perspectives thanks to the combination of research techniquesResearch techniques. From a practical point of view, it contributed to the development of new diagnostic toolsDiagnostic tools. In this chapter, we clarify the entire research frameworkResearch framework (questions, objectives and contributions), introduce the research designResearch design and the reasons for choosing a mixed methodsMixed-methods research strategyResearch strategy using a sequential explanatory modelSequential explanatory model. We conclude by presenting our approachApproaches to data collectionData collection and analysisAnalysis data, participant selectionParticipants selection, and we reflect on the validityValidity and usefulnessUsefulness of this research modelResearch model and strategyStrategy.

António Marques-Mendes, Maria João Nicolau dos Santos

5. The Entrepreneurship Education Stakeholder Within Universities

Recognising, analysing, and engaging with the organisational stakeholder has been a long-standing consideration and concern for business owners, and now universities, globally. Appreciating stakeholder theory, and analysis, informs entrepreneurial activities and can lead to heightened levels of economic success. In this chapter, Crammond contextualises contemporary stakeholder theory within the educational environment, focusing on the progression of entrepreneurship education practice. The key individuals within education—educators, support staff, and students—all determine the fortunes of educational journeys and potential, enterprising activity. These stakeholders embody particular roles and responsibilities centred on enterprise, which influence and impact upon behaviours, attitudes, and ultimately entrepreneurial intentions. This chapter discusses and conceptually documents the many personalities or archetypes within higher education, and how they shape the modern university.

Robert James Crammond

9. Values-Based Leadership: Exploring Exemplary Approaches

This chapter chronicles the genesis and development of an important journal, called the Journal of Values-Based Leadership (JVBL). As the process of defining various parameters unfolded, several broad-based topics of universal interest quickly emerged and included theories and orientations based upon faith, spirituality, environmental sustainability, servant leadership, authenticity, and corporate social responsibility. From these general topics, specific approaches to principled leadership have been derived. The central theme throughout the journal’s life has been principled leadership – ethically premised orientations of guidance rooted in various concentrations. In analyzing the various approaches propounded over the years, there has inevitably been a crossover of overall thematic components, but nuances of each theory remain distinctively remarkable.During its 12-year history, the JVBL has featured the lifework and interviews of scores of scholars and practitioners of leadership, most notably the 2009 interview of Ray C. Anderson, the founder of Interface, Inc., conducted by the author. The chapter brings together some important lessons culled from various issues of the journal on various positive forms of leadership.

Elizabeth F. R. Gingerich

16. Intercultural Leadership: An Indigenous Perspective in a Multicultural World

To understand the role of culture in leadership, and to develop methods for research and practical applications, two terms have been used in trying to understand and to improve international interactions: cross-culture and intercultural. Cross-culture leadership is the dominant paradigm, and a large number of papers have been published on this concept. A more recent term in the literature is intercultural leadership. The literature reviewed on cross-cultural leadership research gives the impression that cultural differences exist only between countries or people from different nationalities, not within countries. Thus, the concept of cross-cultural leadership provides insights in multicultural settings, meaning international, but in populations trying to build a social fabric under the concept of intercultural societies, including indigenous and non-indigenous people, the concept of intercultural leadership offers a better framework to develop methods, training, and the like, needed for good governance. However, the conceptual framework of intercultural leadership is not well defined in the literature; sometimes, it overlaps with cross-cultural meaning. On the other hand, the indigenous approach to intercultural leadership is also missing in the literature. This article builds on concepts of culture, leadership, cross-culture, and intercultural views to examine the indigenous factor in the concept of intercultural leadership.

Francisco J. Rosado-May, Valeria B. Cuevas-Albarrán, Nelsy F. Jimenez Pat

4. Servant Leadership as a Pathway to a Sustainable Future

Servant leadership is a much-examined leadership style wherein leaders lead followers by serving them, providing a pathway for leaders to look beyond themselves and their organization, by serving the common, greater good of humanity. Civilization currently faces environmental and social challenges which can only be managed through sustainable actions. Many of these actions will require individuals, groups, and organizations consider the common good ahead of their own good. Therefore, servant leadership presents a viable avenue for leaders to influence humankind to evolve beyond the short-term thinking that created current unsustainable conditions on Earth. This chapter will examine servant leadership as a pathway to a sustainable future. Readers will be invited to reflect on the relevance of this leadership style through review of the servant leadership and sustainability literature. Because leadership for sustainability requires a new form of leadership based on how individuals desire to be treated, motivated, and led, servant leadership will be examined and modeled as a necessary leadership style for the achievement of a sustainable future. Examples of sustainability leaders who embrace the ethos of servant leadership are included and reviewed.

Christopher G. Beehner

Chapter 3. The European Sustainability Model: From the Global Governance Scenario to the European Picture ‘Integrating’ Intergenerational Justice and Accessible Governance Mechanisms

This chapter begins by distinguishing the conceptual scope of sustainability and sustainable development that are used interchangeably. It contains a short historical overview of the notion questioning its capacity to foster social and ecological justice whilst economic growth ambitions are in general disdained. The need for a systemic ecological transition has taken International scholars most recently to make ultimate efforts to recast the importance of law in the Anthropocene by joining alternative analytical frameworks relating to the ‘earth systems’ approach. The analysis includes a brief account of some of those critical views contrasting normative versions of sustainability based on interdisciplinary views (see Sect. 3.2). After such global contextualisation that finds broad consensus with UN 2030 Global Agenda, the chapter presents the European Union Sustainability Model (EUSM) (see Sect. 3.3.1). This unique model is characterised by a drastic evolution of environmental protection law developing into a more emblematic multidimensional version of ‘sustainable development’ that is already part of the European identity despite of its social concerns weaknesses (see Sect. 3.3.2). Attention is then drawn to the education and cultural policies as key areas gaining increasing interest and defining important aspects of the social policy dimension of the EUSM that is reinforced by its emblematic constitutional framework (see Sects. 3.3.3 and 3.3.4). The chapter ends by addressing governance mechanisms and making the case for the commons supporting intergenerational justice (see Sects. 3.3.4 and 3.3.5).

María Dolores Sánchez Galera

Service Learning als kompetenzorientierte Lehr- und Lernform

Instrumente der Hochschuldidaktik

Als gleichermaßen innovative wie ambitionierte Lehr- und Lernform verbindet Service Learning planvoll akademische Wissensvermittlung, Kompetenzaufbau und gesellschaftliches Wirken miteinander. Während das Konzept aber gerade in angelsächsischen Kulturräumen eine weitreichende Verbreitung gefunden hat, erscheinen entsprechende Ansätze in der deutschsprachigen Hochschullandschaft oftmals noch unsystematisch in ihrer Durchführung und erklärungs- und legitimierungsbedürftig in ihren Anliegen. Entsprechend diskutieren wir in diesem Werkstattbericht, wie insbesondere Kompetenzen einer nachhaltigen Entwicklung, die in den Sozial- und Wirtschaftswissenschaften eine exponierte Geltung erfahren, über geeignete didaktische Konzepte und Instrumentarien planvoll aufgebaut und vertieft werden können.

Christoph Schank, Petra Biberhofer, Jantje Halberstadt, Alexander Lorch

Kapitel 10. Die Mannschaft und der Fanblock: Auswirkung von Bekanntheit und Anonymität im Team

Jürgen Bergmann, Fanbeauftragter des 1. FC Nürnberg, verdeutlicht in seinen Erfahrungen mit Hooligans und Ultras im Fußballstadion, dass persönlicher Kontakt zu diesen Fans ausschlaggebend ist, um gewalttätigen Ausschreitungen vorzubeugen. Wir stellen sowohl positive als auch negative Aspekte von Vorurteilen dar, verdeutlichen die Wirkung von Anonymität in der Gruppe und Anonymität von Gruppen, und wir zeigen auf, welche Maßnahmen zur Schaffung von sozialem Verhalten im Team beitragen.

Joachim Hasebrook, Benedikt Hackl, Sibyll Rodde

6. Integre Unternehmensführung

Zur integren Unternehmensführung gehören nicht nur reine Techniken. Für eine Organisation müssen auch eine Vision (Wie wollen wir uns im Wettbewerb behaupten?) und eine Mission (Wofür sind wir da?) entwickelt und gelebt werden. Produkte und Dienstleistungen sollen nicht nur heute, sondern auch zukünftig wettbewerbsfähig sein. Nur langfristige Nachhaltigkeit kann die Profitabilität in der Zukunft sichern. Unternehmen und Organisationen sind als gesellschaftliche Institutionen der Gesamtgesellschaft und dem Gemeinwohl verpflichtet, haben hier ihren Beitrag zu leisten und darüber Rechenschaft abzulegen.

Peter Hügelmeyer, Anne Glöggler

4. Die integre Führungskraft

Integre Führungskräfte besitzen ein reflektiertes Wertesystem. Sie hinterfragen regelmäßig ihre eigenen Haltungen und ihre konkreten Handlungen. Zusätzlich sind sie sicher bei der Anwendung von Techniken der Unternehmens- und Mitarbeiterführung. Dazu gibt es verschiedene Wertesysteme, an denen sich Führungskräfte orientieren könnten. Empfehlenswert ist die Orientierung am Prinzip der Personalität, die den Menschen und Mitarbeiter in den Mittelpunkt stellt. Eigene Wertvorstellungen äußern sich immer in sichtbaren Handlungen, die sich an der sogenannten Tugendethik orientieren können; mit den Punkten Gerechtigkeit, zum Beispiel bei gerechten Entscheidungen, Tapferkeit zum Beispiel als Zivilcourage, Weisheit in Form bewussten Handelns und Mäßigung als Vermeidung von Extremen. Zur Umsetzung der Kardinaltugenden, die noch durch Vertrauenswürdigkeit ergänzt werden, gibt es zahlreiche konkrete Vorschläge für den Führungsalltag.

Peter Hügelmeyer, Anne Glöggler

6. Altern in Betrieben als Herausforderung von Personalmanagement, Betriebsräten, Tarifparteien und Fachberatungsstellen

Alternde Belegschaften sind in vielen Betrieben Realität und stellen eine erhebliche Herausforderung für Personalmanagement und Organisationsentwicklung dar. Kleinere und mittlere Betriebe mit ihren häufig nur kleinen Personalabteilungen reagieren eher situativ und kaum je strategisch. Dezidiertes Fachwissen und Kenntnisse guter Praxis sind eher selten anzutreffen. Der Beitrag greift dieses Steuerungsproblem auf, stellt Überlegungen zum verbesserten Umgang damit an und gleicht eigene Forschungsbefunde mit wissenschaftsnahen Fachdiskursen im Umkreis der Bundesanstalt für Arbeitsschutz und Arbeitsmedizin (BAuA) und der Initiative Neue Qualität der Arbeit (INQA) ab. Handlungsempfehlungen für ein professionalisiertes Gesundheitsmanagement und spezifische Maßnahmen zum alter(n)sgerechten Arbeiten richten sich an Unternehmen(steile), aber auch an die Tarifvertragsparteien und an Beratungsstellen, die Betriebe auf dem Weg zu einer alter(n)sgerechten Personalpolitik begleiten.

Sebastian Brandl, Peter Guggemos, Ingo Matuschek

European Works Councils in the Airline Industry

European Works Councils (EWCs) have been present in most of the large airline carriers in the European Economic Area (EEA) since EWC Directive 94/45/EC in the mid 1990s. As privatization of the national EEA airlines and increased competition have occurred, the number of airline EWC agreements has decreased. There are now only three EEA major multinational airline groups with EWC agreements (Air France KLM; Lufthansa Group; International Airlines Group). The two EEA major discount airlines (Ryanair and easyjet) have recently added EWCs, but copies of these agreements are not available for analysis. Labour conflicts have plagued the EEA airline industry for the past three decades which has created work environments of low trust and frequent strikes. Until pay equity and working condition issues are resolved within the EEA airline conglomerates, it is unlikely that their EWCs will be able to contribute effectively to improving organizational outcomes.

Stephen J. Havlovic

Impression Management Through Websites: An Analysis of the Romanian Banking Industry

Modern corporations invest time and resources to build a favorable image among consumers, using a vast array of communication channels. It is in the interest of companies to manage the impressions and perceptions of individuals in order to create or maintain a strong corporate identity. The present paper aims to identify and analyze the ways in which banks communicate and promote through their official website as an online impression management strategy. To achieve the goal, a descriptive research was conducted, using the content analysis as the research method. A theoretical sampling and a partially guided sampling method based on accessibility (availability) was carried out. The corpus of research was constituted by all the Romanian banks and the sample is represented by those banks that have an official website, resulting 18 cases. The research tool (analysis grid) contains five categories of information, based on the content and structure of the official websites of the selected banks. The study provides an overview of new media communication in the Romanian banking context, as they choose to communicate and promote themselves using the official website to create an online presence. From this point of view, they need to pay special attention to the structure, design and content of their site, because any symbol counts in creating an online reputation. Managers do not have to forget that the reputation in the online environment inevitably influences the offline one, so they should consider the opportunities for managing the impressions on the Internet.

Victor-Alexandru Briciu, Arabela Briciu, Ştefania-Maria Găitan

Chapter 3. Islamic Approach to Corporate Social Responsibility in Scientific Research with CSR Overview in Banking Sector of Bosnia and Herzegovina

Corporate social responsibility (CSR) as a social approach to business organization has been the subject of scientific research since 1953 when Howard Bowen published “Social Responsibilities of the Businessman.” In this conventional approach to CSR, this concept has a voluntary character because it can be observed as an expense, as a marketing activity, or as an activity that creates an added value for a business organization. Contrary to conventional approach of CSR, the Islamic approach implies that CSR is an integral part of Sharia because the emphasis of the Islamic economy is social welfare, which implies that Islamic financial institutions are also the bearers of this process. However, the question that arises is how much the Islamic approach to CSR is present in scientific research? The aim of this paper is to explore to what extent is this area represented in the research by scholars and practitioners. The research uses the Scopus and Web of Science (WoS) index databases for the period 1990–2017. This “bibliometric” approach is widely used in many fields and can be an indicator of the development direction of a certain area. Bosnia and Herzegovina, as a case, show to have CSR activities in conventional banks and Islamic bank with some specifics which cannot be found in conventional institutions. However, our results reveal that causes of insufficient research in this area on a global scale could be that Islamic financial institutions and Islamic Scholars are observing corporate social responsibility as a part of Sharia and not as a separate entity. The suggestion is that more empirical research needs to be done in this field to fill the identified gaps.

Aida Hanić, Velid Efendic

Kapitel 4. Supply Chain Design: Standortplanung und Nachhaltigkeit

Beabsichtigte Lernergebnisse: Darlegen von Gestaltungsmöglichkeiten für Produktions-, Versand-, Service- und Transportnetzwerke. Standortauswahl und Standortkonfiguration für ein Produktionsnetzwerk mit qualitativen und quantitativen Verfahren beschreiben. Das Konzept der Nachhaltigkeit in Bezug auf die „triple bottom line“ erklären. Wirtschaftliche Chancen für gesellschaftliches und für Umweltengagement sowie Energiemanagement-Konzepte aufzeigen. Die Standortplanung ist eine strategische Aufgabe. Standortentscheide muss man periodisch überdenken. Gerade im Zeichen der Globalisierung entschliessen sich Unternehmen, ihre Standortstrategie neu auszurichten. Für Hersteller von Investitionsgütern sind die Gründe dafür von vielfältiger Natur. Sie verändern sich zudem laufend aufgrund der Veränderung gerade des globalen Umfelds. Die Standortplanung ist jedoch eine langfristige Aufgabe. Fehler können erstens i. Allg. nicht schnell korrigiert werden und zweitens teuer zu stehen kommen.Das Kapitel behandelt zuerst die strategischen Entscheidungen bei unternehmensinterner Wertschöpfung. Hier geht es vor allem um die Anlagenstandortplanung in Produktions-, Versand- und Servicenetzwerken. Das schliesst auch die geeigneten Transportnetzwerke ein. Sodann präsentiert das Kapitel mögliche Gestaltungen, Standortfaktoren und Kriterien zur Standortauswahl, sodann die Standortkonfiguration, d.h. die Zuteilung von Produkten und Dienstleistungen zu einem Standort. Die Lösungsverfahren sind qualitativer oder quantitativer Natur. Schliesslich zeigt das Kapitel die aktuelle Herausforderung der nachhaltigen Gestaltung einer Supply Chain mit Sicht auf die sog. „triple bottom line“ auf.

Paul Schönsleben

Chapter 6. Discussion of the Alignment of Lean and Value-Based Management

This chapter summarises and discusses the findings and results gained throughout the study and outlines its main contributions to theory and professional practice, fostering a shared understanding of the value creation process within a lean system and thereby helping to remove existing barriers through the following measures: Confirmation of the compatibility of LM and VBM approaches Clarification of the key concepts of “value” and “value driver” Provision of a sufficient lean value driver model In addition, specific important findings concerning shareholders’ and managers’ roles within the value creation process are discussed in more detail. Finally, the quality of the study is assessed, its limitations are outlined, and avenues of future research are proposed.

Gerd Kaufmann

Chapter 4. Examining Prior Research of Lean Management

Paving the ground to achieve the study’s third objective, the key gap identified in Chap. 2 is addressed through an extensive analysis of LM literature, resulting in the creation of a first version of an entirely new lean value driver model and the initial identification of specific indicators to measure the value creation process, providing a foundation for the primary empirical research.

Gerd Kaufmann

Economic Development: A Pillar for the European Union Integration

Pawlas focuses on economic development as a target of integration processes developed by the EU. Pawlas explores the Treaties concerning economic development and follows with the identification of the scale of disparities among and within the EU Member States in terms of economic development. The chapter provides insight into the Lisbon Strategy and the Europe 2020 Strategy as the EU answers to developmental challenges of the twenty-first century and their correlation with New Cohesion Policy 2007–2013 and EU Policy of Economic, Social and Territorial Cohesion 2014–2020. Pawlas concludes with some remarks regarding a new strategic agenda 2019–2024. Pawlas stresses the need for higher inclusiveness and sustainability of economic development, which can be achieved only if structural reforms and systemic institutional changes are implemented.

Iwona Pawlas

Chapter 2. Theoretical Background of Lean and Value-Based Management

Contributing to the first research objective, the theoretical background first familiarises the reader with the concepts and key characteristics of LM and VBM. While reviewing these two approaches, it is found that, surprisingly, neither the term “value” nor “value driver” is clearly defined. Therefore, a new definition of both terms is presented that captures and harmonises both areas.Serving the second objective, a systematic assessment of LM literature against the six-step normative VBM framework of Ittner and Larcker (Journal of Accounting and Economics 32(1/3), 653, 2001) is conducted in order to determine lean’s compatibility with VBM based on existing knowledge.Finally, this appraisal addresses the study’s third objective, as it is found that although LM is overall highly capable of contributing to the normative VBM demands, it lacks a satisfactory lean value driver model and related indicators to be used within the value creation process in a lean system.

Gerd Kaufmann

Chapter 6. Social Responsibility Practice of the Evolving Nature in the Sustainable Development of Arctic Maritime Operations

This qualitative single-case study aims to explore how supply chain operations incorporate the social responsibility aspect in response to contextual influence and what possible effects does the implementing of social responsibility principles bring into SCM.The study presents the implementation of social responsibility into SCM practices in the Russian Arctic context. Data from 22 semi-structured interviews, personal observations and archival materials are interpreted through the institutional logics approach.The study reveals how social responsibility principles evolve in the existing SCM practice and enable supply chains to contribute to the needs of local communities in terms of the values of the society. The findings show that social responsibility initiatives in the existing SCM practice became possible after the satisfaction of economic and environmental concerns of cargo transportation in the Russian Arctic. Further, the case study indicates how contextual challenges make a company reconsider its core competencies and the role of supply chain practices to be more resilient and socially responsible. The findings reveal that social responsibility initiatives gain a more fertile ground for further development when they contribute also to strengthening financial performance in the supply chain.More empirical studies on social responsibility in achieving SCM sustainability are suggested.

Antonina Tsvetkova

Kapitel 1. Einleitung

Eine nachhaltige Entwicklung wird spätestens seit der Brundtlandkonferenz als eine gesamtgesellschaftliche Herausforderung betrachtet, mit der sich auch wirtschaftliche Organisationen konfrontiert sehen (World Business Council for Sustainable Development, 2012; World Commission on Environmental Development, 1987). Nachhaltige Entwicklung wurde in diesem Zusammenhang als „…development [that] meets the needs of the present without compromising the ability of future generations to meet their own needs” (World Commission on Environmental Development, 1987) beschrieben. Diesem Verständnis folgend begeben sich inzwischen auch viele Unternehmen in einen Transformationsprozess, um ihre Geschäftstätigkeiten nachhaltiger zu gestalten und somit einen Beitrag zur nachhaltigen Entwicklung zu leisten (World Business Council for Sustainable Development, 2012).

Mirjam von Buttlar

Kapitel 2. Literaturüberblick

Zunächst soll in dieser Arbeit ein Überblick über die wichtigsten Konzepte gegeben werden, die der Fragestellung zu Grunde liegen. Dafür werden die Themenbereiche (nachhaltige) Geschäftsmodelle und (nachhaltiges) Personalmanagement betrachtet. Im Anschluss werden diese Aspekte verbunden und relevante Literatur zu Personalmanagement im Kontext von Nachhaltigkeit im Unternehmen bzw. von nachhaltigen Geschäftsmodellen vorgestellt.

Mirjam von Buttlar

Kazakhstan

This report provides an overview on private international law rules of the Republic of Kazakhstan bearing on the issue of corporate social responsibility (SCR). It sets forth the requirements on observance certain rights and freedoms by, among other, corporate actors subject to Kazakhstan’s jurisdiction. It further defines the concept of SCR as understood by the industry in Kazakhstan and describes actions taken by Kazakhstan as a Member State of the United Nations. It draws upon the rules pertaining to the law of contract, torts, company law, and state mandatory public policy to complete characterization of SCR. Finally, it sets forth judicial and enforcement jurisdiction of relevant Kazakhstan’s courts.

Milana Karayanidi, Steven Comerford

Belgium

All questions contained in the questionnaire on ‘Private International Law for Corporate Social Responsibility’ have been answered in this report on Belgian law. A comparison with other countries is not available here. Nevertheless a brief comparative insight tells us that Belgium is neither leader nor laggard in this area. Belgium is no pioneer in matters concerning corporate social responsibility (hereafter ‘CSR’) (responsabilité sociétale de l’entreprise, maatschappelijk verantwoord ondernemen). Yet the general laws, both substantive and procedural, seem to be flexible enough to deal with CSR cases. Our focus is de lega lata, not de lege feranda. No European regulations have been included here in full since they are available online in many different languages. The Belgian Act on Private International Law can also be found online.

Siel Demeyere, Geert Van Calster

Switzerland

The report presents and discusses norms of Swiss law ensuring access to remedy for human rights and environmental harm that a company located in Switzerland may cause or contribute to cause through a foreign subsidiary or supplier abroad. In addition to questions of jurisdiction and applicable law in transnational matters, the report analyses current developments on parent company liability in Swiss private law. In particular, it presents the constitutional Responsible Business Initiative and its parliamentary counter-proposal. Both aim at implementing the United Nations Guiding Principles on Business and Human Rights. They suggest introducing a legal due diligence obligation regarding human rights and the environment for companies located in Switzerland making them applicable in cross-border cases as overriding mandatory provision. This report presents current discussions in Switzerland on the scope of corporate liability within a corporate group and along the supply chain in transnational matters.

Nicolas Bueno, Andrea Bonomi

Czech Republic

The National Report provides a general overview of the concept of Corporate Social Responsibility in the Czech Republic and its reflection in rules pertaining to company law, contract law, tort law and private international law. The core issues cover the applicability of CSR’s rules as part of a governing law and analysis of rules determining jurisdiction of a relevant forum for deciding disputes relating to CSR’s values. The awareness of the international CSR instruments is rather low in the Czech Republic amongst both businesses and the general public. The recent initiatives, including the National Action Plan and the National Action Plan on Business and Human Rights, seem essential for further development and achieving a more systematic and coordinated approach to these issues at the domestic level. Companies play an essential role in economic development and their activities shall be respectful of human rights, irrespective of where their operations take place. Norms of private international law are broad as regards their scope of application but have inherent limits to enable disputes regarding breaches committed by overseas operations to be litigated in the Czech courts or the courts of the EU Member States.

Monika Feigerlová, Monika Pauknerová

Italy

Corporate Social Responsibility (CSR) is a notion known to the Italian legal system. More precisely, in light of Italian law, we can distinguish between CSR strictu sensu (as generally conceived of as based on voluntary commitments) and the corporate accountability to respect binding obligations recognized at law (especially on the basis of the legal provisions of Italian company, contract and tort law) concerning, for instance, the protection of human and labor rights and the environment (CSR latu sensu). Bearing this distinction in mind, the present report will focus on CSR from the perspective of Italian private international law, addressing CSR strictu and latu sensu.

Angelica Bonfanti

Brazil

The Corporate Social Responsibility (CSR) in Brazil is foreseen in soft laws and it is still applied on a voluntary basis. Brazilian companies are beginning the process of improving compliance sectors. Although Brazil is still improving its systems of Corporate Social Responsibility, there is a strong business trend towards the creation of compliance sectors and the structuring of sectors involving environmental and labor issues. The standards of ISO 26000, concerning Corporate Social Responsibility, were adopted internally on 11/01/2010 through the rule ABNT NBR 16001. Private companies are free to adhere to the ISO standards, and may require certification under the NBR 16001. In addition, the concept embodied by the ISO 26000, the OECD Guidelines for Multinational Enterprises and the United Nations Guiding Principles on Business and Human Rights can be applied, and has already been applied by companies based in Brazil. However, it is believed that Brazil does not have enough parameters to establish a federal legal definition of Corporate Social Responsibility, which is good, since constructing such parameters through laws may limit the evolution of this concept. The absence of a definition in law does not implicate in the absence of programs towards CSR. As an example, Brazil has a Social Responsibility program bonded to the concepts of ISO 26000, and there are internal corporate codes of conduct that, together with environmental, consumer, criminal and labor mandatory laws, form a web of Corporate Social Responsibility. The Anti-corruption Law also encourages the creation of compliance sectors as it imposes restrictions on business practices that violate national or foreign public assets, against the principles of public administration or against the international commitments undertaken by Brazil. In summary, what has been noted is that corporate codes of conduct and the international market and consumer culture implicate in a profound change in the attitude of companies towards social responsibility, ensuring that not always should financial risk prevail over social risks.

Marilda Rosado de Sá Ribeiro

Portugal

This paper deals with the interplay between Corporate Social Responsibility (CSR) and Private International Law in the Portuguese legal order. While there is no general legal definition of CSR in the Portuguese law, there are explicit allusions to the concept by the legislator, most importantly in the framework of the transposition to Portuguese law, through Decree-Law 89/2017, of 28 July 2017, of the Directive 2014/95/EU, requiring larger companies to include in their management report “a non-financial statement”, which led to the addition of Articles 66-B (non-financial statement) and 508-G (non-financial consolidated statement) to the Portuguese Companies Code of 1986.The general view is that even though the trend may be a growth of importance of CSR as a legal institution in itself, the standards of behaviour applicable to enterprises have traditionally been mostly defined by law, and not by soft law instruments or self-regulation. The rise of CSR seems, in part, to be a result of globalisation and the triumph of a liberal, less intrusive State, with more “legal empty spaces” to be filled out by soft law. While there is no case law deciding the issue, despite some passing references to CSR by Portuguese higher courts, it is submitted that there is a possibility for them to verify whether applicable law is in conformity with mandatory rules of international law, to the extent those rules may be invoked in the context of ordre public, and the result at stake is deemed unacceptable.

Rui Pereira Dias, Inês Serrano de Matos, Mafalda de Sá

Colombia

In practice, corporate activities may have detrimental impacts on the enjoyment of human rights, be them rights of employees, members of indigenous communities, or others. Accordingly, some developments have taken place in the international level in order to address them through the protect, respect and remedy pillars of the business and human rights framework. Nevertheless, much of the concrete protection is to take place at the domestic legal levels, and often through ordinary legal tools and doctrines. This Chapter explores how the Colombian domestic legal system provides certain mechanisms in both private—including private international law—and public law provisions, such as torts law or constitutional developments on corporate due diligence, respectively, among others.

William Fernando Martínez Luna, Nicolás Carrillo Santarelli

Mexico

Corporate social responsibility is not understood as a legal concept in Mexico; nevertheless, the practice of CSR is expanded in the private sector, especially understood as a corporate contribution for the betterment of society. A different focus that has started to appear recently in the country has been that of business and human rights, which involves labour and environmental aspects, and which is gradually consolidating into the public debate. However, legal and judicial practice shows that links between CSR and private international law (or business and human rights and private international law) are increasingly appearing in Mexico. In addition, the Mexican legal framework foresees interesting aspects that would be useful to address transnational judicial disputes, including in relation to choice of forum and choice of law. This chapter provides a glimpse into the legal framework that regulates these elements in Mexico, as well as examples of case law that have recently addressed business and human rights, including disputes with a transnational perspective.

Humberto Cantú Rivera

Argentina

Following the questionnaire proposed by the general reporter, this chapter offers an overview of contracts law, consumers regulations, environmental dispositions, labour law and corporate law from a Private International Law perspective, as they regulate the activities of corporations and their duties regarding corporate social responsibility and Human rights law. In particular, the Argentinean report stresses its insertion in the Organization of American States system of conventions and other regional dispositions such as Mercosur, as well as the Private International Law sections included in domestic law. The national system presents strong links with Human rights at a constitutional level, which generates profound and direct impacts within private law regulations and contribute to its interpretative richness and performative capacity. In that sense, the report also analyses some aspects of the recently reformed Civil and Commercial Code that took into consideration the solutions offered by Human Rights instruments with constitutional standing and by international treaties with supralegal status, as a manifestation of the interrelation of public and private branches of law, based on the constitutionalization process of private law.

María Susana Najurieta, Florencia S. Wegher Osci

Japan

Japan has been a member of the OECD, and set up a National Contact Point in 2008. Japan has also taken actions under the 2011 Guiding Principles. Japan stated in 2016 that it planned to formulate its National Action Plan in the coming years, and had started preliminary discussion among relevant ministries.Under the Japanese Company Law, directors assume the duty of care of a good manager acting in a loyal manner in compliance with laws and regulations. In addition, a director shall disclose material facts with respect relevant transactions at a shareholders meeting and obtain approval of the shareholders meeting in certain cases. As regards corporate governance, a new rule on the disclosure of reasons not to have an outside director was introduced in 2014. There is also a rule relating to anti-corruption in the Unfair Competition Prevention Act. Furthermore, a third party can take action on the ground of tort against a company for breach of a rule of CSR. However, there have been few cases in which the court touched on the legal nature of a rule of CSR.There have been no cases so far on breaches of CSR in which a Japanese court decided on international adjudicative jurisdiction or in which it allowed the application of ethical rules instead of, or as a complement to, the applicable law. It remains to be seen how cross-border civil disputes with regard to CSR is dealt with under the Japanese conflict of laws.

Dai Yokomizo

Chile

This chapter revises the regulation of CSR in Chile, looking into law, regulation, public policies and case-law that would correspond to or come close to implementing the UN Guiding Principles on Business and Human Rights and the OECD Guidelines for Multinational Enterprises. CSR itself is not incorporated in laws in any form whatsoever. Public policies, however, take up international CSR concepts as defined in this book, usually by reference to human rights instruments. Such is the case for the National Action Plan on Human Rights and Business, and Chapter 8 of the National Human Rights Plan, both adopted in 2017. Interestingly, however, case-law of civil courts can be read as allowing for extraterritorial claims, albeit with limited success. Consumer law provides for further elements of protection, including the environmentally aware consumer.

Judith Schönsteiner, Juan Ignacio Contardo

Turkey

Turkey’s laws nor its case law provides a direct and explicit definition of Corporate Social Responsibility (CSR). Nevertheless, it is possible to piece together a notion of CSR through Turkey’s domestic laws, including international conventions to which Turkey is a party. Besides, so long as the CSR claims can be grounded on domestic legislation such claims can be heard by competent Turkish courts or arbitral tribunals. This article, initially examines a definition of CSR under Turkish law in the light of the Corporate Governance Principles set forth by Turkish Capital Market Boards, OECD Turkey, UN Guiding Principles and ISO 26000 Principles. Then, it scans Turkish legal sources including the Turkish constitution, international conventions, Turkish commercial law, law of obligations, labor law, criminal law as well as Turkish private international law through the lens of CSR to examine the probable legal grounds for claims on human rights liabilities of Turkish companies.

Zeynep Derya Tarman

Questions de droit international privé de la responsabilité sociétale des entreprises : Rapport général

The General Report builds on the national reports and some independent research by the General Rapporteur. It aims at guiding the reader through the complexity of jurisdiction and applicable law rules for disputes arising of violations of corporate social responsibility by economic actors.

Catherine Kessedjian

Germany

This chapter provides an overview on how Private International Law (PIL) may be made useful for the purposes of Corporate Social Responsibility (CSR) under German Law.After briefly glancing at the institutional framework of CSR in Germany (“Definition and Sources”), we analyse which rules of the substantive law may be used to protect CSR considerations (“Characterisation”). To this end, we take a closer look at company law, contract law and the law of tort. Within the company law, extending the duty of legality (Legalitätspflicht), piercing the corporate veil (Durchgriffshaftung) or using the newly introduced sections 289b and 289c of the German Commercial Code (HGB) may be options for enforcing CSR-rules. It would, however, be preferable to recognise a duty of care of the parent company within the law of tort, i.e. recognise its tortious responsibility across the value chain.We summarise alternative methods of dispute resolution within CSR cases (“Alternative methods of dispute resolution”). The subsequent chapters evaluate under which circumstances German courts will have jurisdiction to decide CSR cases (“Jurisdiction”) as well as which law will be applicable in relation to company structure (lex societatis), contract law and the law of tort (“Applicable law”). Within the law of tort, we suggest that victims of human rights violations should be able to choose the law applicable to their case under the Rome II regulation. In the final chapter, we outline the requirements for recognising and enforcing foreign judgments (“Recognition and enforcement of judgments”).

Marc-Philippe Weller, Leonhard Hübner, Luca Kaller

Vietnam

This study aims to provide an overview of the legal situation relating to private international law issues of corporate social responsibility (CSR) in Vietnam. It highlights the originality of Vietnam’s legal system, which is in transition from the concentrated economy to the market economy. In Vietnam, CSR is governed by different texts that are sometimes contradictory, which makes access to the law difficult and its application perilous. The study will show the difficulties in determining the international jurisdiction of the Vietnamese judge and the law applicable to CSR litigation involving a foreign element.

Chien Quoc Ngo, Hien Thi Tran

The Netherlands

In the Netherlands, there are several interesting developments when it comes to the PIL-aspects of CSR. First and foremost, Dutch courts have over the past few years been confronted with various cases in which Dutch companies (and their foreign subsidiaries) have been held to account for irresponsible business conduct in global value chains using non-contractual liability law. In most, issues relating to jurisdiction and applicable law have played a crucial role. Furthermore, Dutch companies increasingly rely on contractual mechanisms to implement supplier codes of conduct with a view to ensuring UNGP and OECD Guidelines compliant behavior throughout their supply chains. However, it should be noted that this development has not yet led to legal disputes generating case law about the scope and interpretation of these contractual obligations and/or their PIL-aspects. This is also true for the existing Dutch rules on company law, which as of yet contain few specific CSR-related obligations other than a number of reporting obligations for certain Dutch companies with respect to non-financial performance indicators like environmental, personnel and (in some cases) human rights issues. As far as alternative dispute resolution is concerned, it may be noted that the Dutch NCP is relatively active when it comes to resolving specific instances and has recently dealt with several interesting cases. Furthermore, the Dutch multi-stakeholder Agreement on Responsible Business Conduct in the Textile Sector includes an independent and binding dispute and complaint mechanism where third parties may file complaints against adhering companies on non-compliance with the agreement.

Liesbeth F. H. Enneking, Martijn W. Scheltema

China

The idea of Corporate Social Responsibility (CSR) was not conceptualized when the first Chinese Company Law (CCL) was enacted in the 1990s. But CSR was one of the many issues considered in the process of modernizing company law and it has been given an explicit legal recognition by Chinese Company Law since 2006. However, there is no clear and specific definition for CSR in the Chinese legal system. It is also a controversial concept among the Chinese academia. Currently, there is no obvious sign that Chinese government officials would apply the concept embodied in international instruments such as ISO 26000, OECD Guidelines for Multinational Enterprises (OECD Guidelines) and the United Nations Guiding Principles on Business and Human Rights (UN Guiding Principles). However, the number of CSR reports published in China has grown steadily in the past decade. International initiatives on CSR are increasingly incorporated into local initiatives in China. A persuasive online survey indicates that respondents are broadly confident about the future development of CSR in China, with 84% believing that the level of CSR knowledge, implementation and communication will grow in the next decade. Although the government will remain the key driver of CSR development, the role of the general public will continue to grow in importance. As far as Private International Law (PIL) issues of CSR are concerned, generally no distinct rules have been developed in China yet.

Guangjian Tu, Si Chen

United Kingdom

Reflecting the EU approach, the United Kingdom defines CSR as voluntary but has increasingly worked to integrate social and environmental concerns into its business-focused law and policy. As a member of the OECD, the UK has actively promoted the OECD Guidelines, the UN Guiding Principles on Business and Human Rights and adheres to ISO standards. In parallel, the UK National Contact Point has seen a rise in accepted complaints against businesses and UK courts are more attuned to the complex relationship between corporate action and social responsibility. While the devolved nature of UK business law results in slightly different emphasis on corporate responsibilities across the devolved nations, both statutory and common law duties work together to ensure increased recognition of CSR. Notably, the recent landmark decision in England in Vedanta Resources Plc v Lungowe marked a tide-change on issues of jurisdiction for UK companies’ liabilities overseas. This chapter examines the underpinnings and possibilities of future reinforcement of CSR in cross-border cases in the UK.

Kasey McCall-Smith, Verónica Ruiz Abou-Nigm

Canada

The principles of corporate social responsibility (CSR) have not been embodied in legislation in Canada. Rather, in recent years the federal government has promoted best practices in CSR. These efforts have focused particularly on mining and other extractive industries, because Canadian companies in this sector conduct, through subsidiary entities, very extensive operations in other countries. Law-making activity in the area of CSR and private international law has been most intense, not in the federal or provincial legislatures, but in the courts. A number of important cases have involved lawsuits brought in Canada against Canadian companies, in which foreign claimants seek to recover compensation for environmental and social harm caused by the operations of these companies’ subsidiaries abroad. The jurisdiction of Canadian courts to hear such cases has been upheld, but no case has yet progressed to a decision on liability. As well, courts have considered questions of choice of law in relation to failures to uphold CSR principle in foreign operations. They have also dealt with the enforcement of judgments, granted by a foreign court against a foreign company, against the assets of a Canadian subsidiary of the foreign judgment debtor. The challenges faced by the claimants in this body of cross-border litigation have to do both with Canadian private international law and with the Canadian rules about the legal responsibility of shareholder corporations for wrongs committed by corporations that they wholly or partly own.

Joost Blom

Hochschulen und Nachhaltigkeit: Fallstudie der Technischen Universität Kaiserslautern

Die Weltgemeinschaft drückt mit der UN-Agenda 2030 für nachhaltige Entwicklung und den darin festgelegten Sustainable Development Goals ihre Überzeugung aus, dass sich die Herausforderungen der Zukunft nur gemeinsam lösen lassen. Zunehmend rücken dabei die Wissenschaft bzw. die Hochschulen als organisationale Akteure in den Fokus. In diesem Beitrag fassen wir die internationale Literatur zur Bedeutung von Hochschulen für eine nachhaltige Entwicklung kurz zusammen. Daraufhin fokussieren wir auf die Technische Universität Kaiserslautern, die als einzige Universität in Rheinland-Pfalz eine zentral finanzierte Einrichtung zur fachübergreifenden Koordination von Nachhaltigkeitsthemen vorzuweisen hat. Wir zeigen ihre Rolle für nachhaltige Entwicklung in den Bereichen Lehre, Forschung, Betrieb und Transfer auf. Die Fallstudie zeigt, dass Hochschulen mit einem Bottom-up-Approach von Nachhaltigkeitsthemen dem dynamischen und dezentralen Charakter ihrer Organisation gerecht werden und eine Vernetzung verschiedener Abteilungen, Lehrenden, Forschenden und engagierten Mitarbeitenden und Studierenden essenziell für den Erfolg ist.

Katharina Spraul, Julia Hufnagel

Nachhaltige Netzwerkarbeit der Sebapharma GmbH & Co. KG

Seit über 50 Jahren lebt die Sebapharma GmbH & Co. KG soziale Nachhaltigkeit, setzt nachhaltige Projekte mit einem Höchstmaß an Enthusiasmus und eigenen personellen und finanziellen Ressourcen um und nutzt ihren Bekanntheitsgrad und ihre (über-)regionale Vernetzung, um als Impulsgeber in unterschiedlichen Netzwerken soziale Nachhaltigkeit durch die beispielhafte Wahrnehmung von unternehmerischer Verantwortung zu fördern, Perspektiven zu schaffen und eine Verbesserung der Lebens- und Wirtschaftsbedingungen für die Menschen, insbesondere im ländlichen Raum der Mittelrhein- und Rhein-Hunsrück-Region zu bewirken, die von den Auswirkungen des demografischen Wandels und der Landflucht in besonderem Maße betroffen sind. In 2017 wurde die Sebapharma für ihre Leistungen im Bereich der sozialen und regionalen Nachhaltigkeit von der Zukunftsinitiative Rheinland-Pfalz e. V. als „Zukunftsunternehmen 2017“ ausgezeichnet.

Harald Düster, Laura Wiederhold

CSR in der angewandten Lehre

Der Artikel beschreibt die Bedeutung der universitären Ausbildung insbesondere der Ausbildung zukünftiger Unternehmenslenker im Fachbereich Business für eine zukünftige und nachhaltige Entwicklung von Wirtschaft und Gesellschaft. Hierbei wird neben der Einbindung ethischer Ansätze in die Ausbildung (Service Learning) hochschulintern auch auf die Bedeutung der globalen Vernetzung hingewiesen (Internationale Kooperationen mit Entwicklungsländern). Das Zusammenspiel eines holistischen, ethischen hochschulinternen Lehransatzes mit internationaler Exponiertheit kann durch den Wirkungszusammenhang zwischen Education – Empowerment – Employability zu Economic Development im globalen Kontext führen.

Claudia Hensel

Die Deutsche Bank und Corporate Social Responsibility

Dieser Artikel beschreibt, wie die Deutsche Bank mit dem Thema Soziale Verantwortung (Corporate Social Responsibility, CSR) in Deutschland umgeht, und wie sie ihre CSR-Aktivität strukturiert und organisiert. In Rheinland-Pfalz hat die Deutsche Bank zum Beispiel in den vergangenen zehn Jahren mehr als 100 Projekte begleitet – alle als Teil von nationalen Initiativen, die im Folgenden näher beschrieben werden. Es wird auf die drei Kernthemen Bildung, Unternehmertum und Gemeinschaft Bezug genommen, und es soll deutlich werden, wie gesellschaftlicher und unternehmerischer Nutzen Hand in Hand gehen können. Dabei wird dargestellt, welche Initiativen die Deutsche Bank umsetzt und welche Erfolge sie bisher verbuchen kann. Außerdem zeigt dieser Beitrag, dass finanzielle Unterstützung zwar ein wichtiger Aspekt von CSR ist, echtes gesellschaftliches Engagement aber eine mindestens ebenso entscheidende Rolle spielt.

Kai Giesel, Fabian Schreiber, Joshua Koch

CSR an der Universität Koblenz-Landau: Beispiel Bildungsteilhabe und Nachhaltigkeit

Die Universität Koblenz-Landau stellt sich in vielfältiger Weise ihrer gesellschaftlichen Verantwortung. Als Beispiele für die über ihre Kernaufgaben in Forschung und Lehre hinausgehend wahrgenommene Corporate Social Responsibility werden hier unter dem Nachhaltigkeitsziel Bildungsteilhabe die sehr gut etablierten außerschulischen Lernstandorte sowie die Ansätze im Bereich Open Educational Ressources OER vorgestellt.

May-Britt Kallenrode, Engelbert Niehaus, Melanie Platz, Jörg Rapp, Björn Risch, Jürgen Roth, Marie Schehl, Tobias Seibrich

CSR am Institut für Technologie und Arbeit e. V. der TU Kaiserslautern: Theoretische Grundlagen und praktische Umsetzung

Der Beitrag zeigt die CSR-Aktivitäten am Institut für Technologie und Arbeit an der TU Kaiserslautern. Neben Aktivitäten, die man als Wahrnehmung gesellschaftlicher Verantwortung interpretieren kann, geht es sowohl um die wissenschaftliche Auseinandersetzung mit dieser Thematik als auch um Umsetzungsprojekte in der Praxis. Dazu werden Publikationen und Vorträge genauso thematisiert wie Forschungsprojekte und Dissertationen. In zwei größeren Projekten der Automobilzulieferer- und der Automobilindustrie werden Wege einer praktischen Umsetzung und die damit verbundenen Probleme erörtert. Nach einer kurzen Darstellung der internationalen Aktivitäten in Arbeitsgruppen und bei Kongressen werden die Aktivitäten der letzten Jahre im Hinblick auf die erzielten Ergebnisse kritisch bewertet. Eine zusammenfassende Bewertung schließt auch einige Anregungen für Rheinland-Pfalz mit ein.

Klaus J. Zink

Soziale Verantwortung der Landesärztekammer Rheinland-Pfalz mit besonderem Blick auf die Gesundheitsversorgung im ländlichen Raum

Corporate Social Responsibility (CSR) ist für die Landesärztekammer Rheinland-Pfalz ein bedeutendes Leitmotiv. Soziale Verantwortung ist wichtig für eine gute Versorgung der Patientinnen und Patienten und auch für die Förderung des ärztlichen Nachwuchses.

Günther Matheis

Corporate Social Responsibility – Digitalisierung als Chance für ländlich geprägte Räume

Ländlich geprägte Räume sehen sich zahlreichen Herausforderungen in der Daseinsvorsorge gegenüber – von der Arbeit und Bildung über Mobilität und Nahversorgung bis zur medizinischen Versorgung. Gleichzeitig lebt allerdings nur circa ein Drittel der deutschen Bevölkerung in urbanen Räumen. Und viele Menschen würden das Leben auf dem Land dem Stadtleben vorziehen, wenn die Versorgung auf dem Land in allen Lebensbereichen besser sichergestellt wäre.Digitale Lösungen bieten ein großes Potenzial, um diesen Herausforderungen zu begegnen und damit die Attraktivität ländlicher Regionen zu steigern. Unternehmen konzentrieren sich aus betriebswirtschaftlicher Sicht allerdings vor allem auf die Smart Cities, da sie in urbanen Räumen mit viel kleineren zu erschließenden Flächen ein Vielfaches an potenziellen Kunden erreichen können als in den dünn besiedelten ländlichen Regionen. Aus Sicht der Corporate Responsibility ist es daher von entscheidender Bedeutung, neben kurzfristigen betriebswirtschaftlichen Interessen auch gesellschaftliche Interessen in den Mittelpunkt zu rücken, da nur ein ausgeglichenes Lebensangebot in Stadt und Land zu einer nachhaltig ganzheitlichen Lösung im Sinne der Gesellschaft führen kann.Dieses Kapitel zeigt anhand des Forschungsprogramms „Smart Rural Areas“ des Fraunhofer-Instituts für Experimentelles Software Engineering IESE Potenzial und Lösungsansätze der Digitalisierung auf, um die Attraktivität ländlicher Räume zu steigern. Die Digitalisierung versteht sich dabei nicht als alleiniges Heilmittel, sondern als Verstärker und Beschleuniger für Initiativen des realen, analogen Lebens. Dazu zeigt das Kapitel die Möglichkeiten digitaler Plattformen auf, die nachhaltige Lösungen im Sinne der Corporate Responsibility bieten können, wenn man die gesellschaftliche und damit auch die staatliche und kommunale Verantwortung im Rahmen der Digitalisierung nicht nur auf den Breitbandausbau reduziert, sondern im Sinne einer digitalen Diensteinfrastruktur versteht.

Peter Liggesmeyer, Nicole Spanier-Baro

Family Business Governance als Grundlage einer nachhaltigen CSR im Familienunternehmen Zschimmer & Schwarz

Family Business Governance als Grundlage einer nachhaltigen CSR im Familienunternehmen Zschimmer & Schwarz.Am Beispiel des 125-jährigen Familienunternehmens Zschimmer & Schwarz wird die Bedeutung einer Family Business Governance als Grundlage einer nachhaltigen CSR dargestellt. Hierbei werden zunächst die Begriffe der Family und Corporate Governance sowie Family Business Governance erläutert. Im Anschluss folgt eine praxisnahe Darstellung der Verzahnung von Family Business Governance und CSR als Ausgangspunkt für eine nachhaltige Unternehmenssicherung.

Christian Schwarz

Gesellschaftliche Verantwortung in der Chemie – ein Überblick

Die Initiative Chemie3 will Nachhaltigkeit als Leitbild in der chemischen Industrie verankern. Zum Dreiklang der Nachhaltigkeit gehören gleichberechtigt Ökonomie, Ökologie und Soziales. Es ist ethisch, Gewinn zu erwirtschaften. Und soziale Verantwortung heißt auch, dauerhaften ökonomischen Erfolg möglich zu machen und zu unterstützen. Voraussetzung dafür sind Glaubwürdigkeit und Vertrauen.

Bernd Vogler

CSR 4.0 bei Arend – Durch Digitalisierung verantwortungsbewusst handeln

In „CSR 4.0 – Durch Digitalisierung verantwortungsbewusst handeln“ wird die gesellschaftliche Verantwortung auf eine neue Ebene gehoben. Neben den klassischen Instrumenten wie Spenden und Sponsoring versteht das Industrieunternehmen Arend Prozessautomation unter CSR die Optimierung von Produktionsprozessen und -abläufen. Mithilfe des Einsatzes von Robotik-Technologie, hochsicheren Datensammlern sowie zukunftsträchtigen Forschungsprojekten wird gesellschaftliche Verantwortung auf die Gestaltung der Arbeitsplätze und den Erhalt der Wirtschaftlichkeit einzelner Unternehmen übertragen. CSR erhält durch die kombinierte Anwendung von klassischem Verständnis und moderner Perspektive eine neue Bedeutung.

Sara Hengel

Verantwortung im Spiel: Corporate Responsibility bei der LÖWEN-Gruppe

Die Glücksspielbranche steht nach landläufiger Auffassung im direkten Widerspruch zu Nachhaltigkeit und unternehmerischer Verantwortung. Dieser Eindruck geht zurück auf das sozial sensible Produkt, das die Unternehmen anbieten. Verstärkt wird er durch eine politische und öffentliche Diskussion, bei der vor allem die Forderung nach stärkeren Restriktionen im Vordergrund steht. Dieser Umgang mit dem Glücksspiel ist Resultat von Unwissen oder nur oberflächlicher Kenntnis des gesellschaftlichen Phänomens Spielen. Hinzu kommt das Gebaren illegaler Anbieter, die weder Regulierung kennen, noch eigene Qualitätsstandards pflegen und damit die öffentliche Wahrnehmung dominieren. Dass Glücksspiel und CSR dennoch kein Widerspruch sein muss, ist Gegenstand dieses Beitrags. Er geht den Fragen nach: Worin liegt die unternehmerische Verantwortung im Glücksspiel? Wie wird die LÖWEN-Gruppe ihr gerecht? Welche Haltung verbindet sich damit? Und wo liegen die Herausforderungen? Als in Deutschland führender Hersteller und Betreiber von Geldspielgeräten sowie von bundesweit über 550 Spielhallenstandorten ist die LÖWEN-Gruppe Impulsgeber einer ganzen Branche. Sie prägt die Diskussion um industrieseitige Qualitätsstandards und setzt sich für sinnvolle, wirksame und konsequente politische Regulierung im Sinne einer Stärkung des legalen, attraktiven und sicheren Spiels ein. Die LÖWEN-Gruppe setzt auf Qualität und Standardisierung in ihren Nachhaltigkeitsanstrengungen, in deren Fokus stets der Spielgast steht. Und sie dokumentiert und belegt diese Bemühungen – nicht zuletzt mit der Entsprechung nach dem Deutschen Nachhaltigkeitskodex, einem von der deutschen Bundesregierung ins Leben gerufenen Reportingstandard, der inzwischen zu einem anerkannten Berichtsstandard in der deutschen Industrie geworden ist.

Daniel Henzgen, Simon Obermeier, Willi Cornel

CSR bei SCHOTT: Verantwortung für das Unternehmen, die Menschen und die Umwelt

Der Spezialglashersteller SCHOTT versteht CSR als verantwortungsvolle Unternehmensführung, die als Leitprinzip für alle Aspekte der Geschäftstätigkeit gilt. Als Stiftungsunternehmen setzt SCHOTT seit jeher auf nachhaltige Entwicklung und langfristigen Erfolg, und zwar auf der Basis von Innovationen und Technologieführerschaft. Zugleich nimmt das Unternehmen eine besondere Verantwortung für die Mitarbeiter, die Gesellschaft insgesamt und die Umwelt wahr. Vor dem Hintergrund dieses ganzheitlichen Ansatzes beleuchtet der Beitrag alle drei Dimensionen der Nachhaltigkeit: wie SCHOTT unternehmerisch strukturiert ist und agiert (ökonomische Dimension), wie es zu den Mitarbeitern und zur Gesellschaft insgesamt (soziale Dimension) und zur Umwelt (ökologische Dimension) steht.

Jürgen Steiner

Keine Nachhaltigkeit ohne Energiewende

In der CSR-Berichterstattung müssen Klimaschutz und Energiewende eine zentralere Rolle spielen. Denn wenn es uns nicht gelingt, die Zielsetzungen der Agenda 2030 und des Pariser Klimaschutzabkommens zu erreichen, wird dies zu gravierenden gesellschaftlichen Umwälzungen führen. Die Energieagentur Rheinland-Pfalz unterstützt Kommunen und ihre Bürger sowie Unternehmen auf ihrem Weg in eine neue Energiezukunft.

Thomas Pensel, Dagmar Schneider

ISSO – Brückenbauer für zukunftsfähiges Leben und Wirtschaften

Wie wollen wir in Zukunft leben? Diese Frage stellen sich immer mehr Menschen, die sich bewusst mit aktuellen gesellschaftlichen Herausforderungen beschäftigen und sich selbst als Akteure erleben. Braucht es einen kulturellen Wandel oder sogar eine neue Art von Aufklärung, wenn Globalisierung und Digitalisierung in vielen Bereichen die Zusammenhänge immer komplexer werden lassen und oftmals schwer durchschaubar machen? Wer gibt Antworten auf diese Fragen, wer übernimmt die Verantwortung? In Koblenz wurde unter Federführung der Martin-Görlitz-Stiftung ein besonderes Projekt der Quartiersentwicklung geschaffen, bei dem unternehmerische und bürgerliche Verantwortung eine neue Qualität erhalten. Eigeninitiativ ist ein neuer, (halb)öffentlicher Raum entstanden, der einen Beitrag leisten soll, zentrale Fragen unseres Lebens und Wirtschaftens zu beantworten. Das Institute for Social and Sustainable Oikonomics (ISSO) versteht sich dabei als Brückenbauer für zukunftsfähiges Leben und Wirtschaften. Mitten in der Koblenzer Altstadt verwirklicht ISSO mit der Belebung des Dreikönigenhauses, einem sanierten Altstadtgebäude, ein Stück kulturelles Unternehmertum und leistet einen Beitrag zur (Corporate) Social Responsibility ohne direkte Unternehmensinteressen. Als Impulsgeber zwischen Wissenschaft, Wirtschaft, Kommunen und der Zivilgesellschaft werden seit 2015 Projekte, Veranstaltungen und Aktivitäten initiiert und organisiert, mit denen die Entwicklung einer nachhaltigen Gesellschaft angestoßen und vorangebracht werden soll.

Beatrix Sieben, Martin Görlitz, Elisabeth Brossette

Mit Ressourcen und Einwohnern verantwortlich umgehen

Die Stadtverwaltung Pirmasens hat das Thema CSR schon lange in Denken und Handeln implementiert: CSR betrifft hier jeden und endet nie. Der Schwerpunkt liegt dabei neben der Nachhaltigkeit des kommunalen Finanzwesens insbesondere auf dem Bürgerwohl mit seinen ökologischen, sozialen und partizipativen Facetten. Dies wird anhand ausgewählter konkreter Beispiele aufgezeigt.

Michael Schieler

Mehr als nur Fair-Trade-Kaffee: Nachhaltigkeit und unternehmerische Gesellschaftsverantwortung an der Universität Trier in Studium, Lehre, Forschung und Verwaltung

Die 1970 wiedergegründete Universität Trier wurde, nach einer provisorischen Unterbringung in den Anfangsjahren, als Campus-Universität im Grünen angelegt. Dieser Campus dient den Studierenden und Universitätsangehörigen nicht nur als Erholungs- und Freizeitfläche, sondern begeistert auch mit Kunstobjekten und besonderer Landschaftsarchitektur. Bundesweit einmalig ist bislang das 2015 eingeführte Kultursemesterticket, welches an drei Tagen der Woche den Studierenden kostenlosen Eintritt in Kulturinstitutionen der Stadt bietet. Besonders stolz ist die Universität auf das Audit-Zertifikat „Familiengerechte Hochschule“, welches erstmals 2002 verliehen wurde. Die erfolgreiche Bewerbung um die Auszeichnung „Fairtrade-University“ erfolgte Ende des Jahres 2017 – ein konsequenter Schritt, denn das Thema Nachhaltigkeit wird von der Universität schon seit mehreren Jahren mit Stringenz und Ernsthaftigkeit verfolgt. Die Beschäftigung mit nachhaltigem Handeln ist aus der Verwaltung, Lehre und Forschung nicht mehr wegzudenken. Mitte August 2018 nahm der Universitätspräsident die Auszeichnung entgegen.

Michael Jäckel, Daniel Bauerfeld

Augmented Reality und Corporate Social Responsibility

Augmented Reality: Möglichkeiten und Risiken

Augmented Reality (AR) ist eine Technologie, die zunehmend ihren experimentellen Charakter verliert und kommerziell eingesetzt wird. Der Beitrag definiert den Begriff und grenzt ihn ab, beschreibt technische Grundlagen und mögliche Anwendungsszenarien. Aktueller Entwicklungsstand und Chancen dieser Technologie werden beschrieben. Wie bei fast jeder neuen Technologie entstehen aber auch Risiken, die in einigen Fällen auch zu einem gesellschaftlichen Diskurs führen werden. Dies ist bei AR-Anwendungen der Fall; daraus ergeben sich Verantwortlichkeiten der entwickelnden Unternehmen, die diskutiert werden.

Anett Mehler-Bicher, Lothar Steiger

Rheinland-Pfalz: Die Landesregierung als nachhaltiger Akteur und Partner

Nachhaltigkeit und Corporate Social Responsibility (CSR) sind als betriebswirtschaftliches Thema in der Wirtschaft angekommen und für große Teile der Unternehmerschaft zum selbstverständlichen Bestandteil ihrer Unternehmensführung geworden. Gerade in Rheinland-Pfalz gibt es dafür zahlreiche gute Beispiele für Unternehmen aller Größenordnungen, vom Großkonzern bis zum Kleinunternehmen. Die Politik hat dabei die Aufgabe, gute Rahmenbedingungen zu schaffen und es den Unternehmen zu ermöglichen, sicher planen, entscheiden und handeln zu können. Eine Landesregierung als politischer und wirtschaftlicher Akteur muss aber auch mit gutem Beispiel vorangehen und nach innen und außen nachhaltig agieren. Dieser Verantwortung wird Rheinland-Pfalz gerecht. Mit der Nachhaltigkeitsstrategie, die sich das Land 2001 als eines der ersten Bundesländer gegeben hat und die seitdem stetig weiterentwickelt wird, haben wir ein starkes Instrument, um Nachhaltigkeit in das Regierungshandeln zu integrieren. Dabei leisten alle Ressorts der Landesregierung ihren Beitrag – die Erreichung unserer Nachhaltigkeitsziele ist eine Querschnittsaufgabe. Sozial gerecht – wirtschaftlich stark – ökologisch verantwortlich: Das ist die Zielsetzung der gegenwärtigen Koalitionsregierung in Rheinland-Pfalz. Hier ist der Dreiklang der Nachhaltigkeit angelegt. In zentralen Politikfeldern verfolgen wir nachhaltige Strategien.

Malu Dreyer

CSR als Treiber der Mitarbeitergewinnung und -bindung

Die CSR (Corporate Social Responsibility), die soziale Verantwortung des Unternehmens, orientiert sich nach außen und innen an den Stakeholdern des Unternehmens. Beide CSR-Ausrichtungen, die externe vs. die interne CSR, sind effektive Treiber für die Mitarbeitergewinnung und -bindung an das Unternehmen, d. h. die affektive Verbundenheit der Mitarbeiter zum Unternehmen. Auf der Grundlage aktueller Forschungsergebnisse werden diese empirisch geprüften Effekte des CSR-Konzepts auf das Personalmanagement (Human Resource Management, HRM) übertragen. Darüber hinaus wird ein weiterer Aspekt im Fokus stehen, inwieweit die Generation Y die externe vs. die interne CSR anders als die vorherigen Generationen bewertet. Abschließend werden die relevanten HR-Konzepte diskutiert und wie diese auf die relevanten Aspekte der CSR anzupassen sind.

Susanne Rank

CSR in Rheinland-Pfalz: Einführung in die Thematik und Beschreibung des Buchaufbaus

Das vorliegende Kapitel gibt einen Überblick über den Status quo des Themenkomplexes Corporate Social Responsibility (CSR), bevor detaillierter auf den Kontext von Rheinland-Pfalz und den dort vorherrschenden CSR-Aktivitäten Bezug genommen wird. Abschließend wird ein Ausblick auf die Kapitel dieses Sammelbands gegeben, in denen Akteure aus Wissenschaft, Wirtschaft, Zivilgesellschaft und Politik zu Wort kommen.

Marina Schmitz

Kapitel 4. Just do! Umsetzung im Unternehmen anpacken

Im Kapitel „Just do! Umsetzung im Unternehmen anpacken“ geht es um das Kennenlernen von Methoden zur Umsetzung von CDR im Unternehmen. Zunächst erfolgt eine strategische Einordnung aus Top-Management-Perspektive und die Bestimmung der Potenziale für das Unternehmen durch CDR. Danach wird darauf eingegangen wie bestehende CR-Instrumente, wie Global Compact, OECD-Leitlinien oder DIN/ISO 26000, für CDR genutzt werden können. Vorschläge zur Anpassung von Stakeholder- und Wesentlichkeitsanalyse werden unterbreitet. Weiterhin werden beispielhaft 12 „digitale“ Selbstverpflichtungen für Unternehmen vorgestellt, die genutzt werden können, um CDR in einem ersten Schritt auch außerhalb des Unternehmens zu zeigen. Schließlich wird dargestellt, wie digitale Innovationen mit Verantwortung durch Innovationsmethoden und Geschäftsmodellentwicklung gefördert werden können.

Saskia Dörr

Kapitel 1. Know-How! Neue Unternehmensverantwortung für die digitale Gesellschaft

Daten und digitale Technologien verändern Unternehmen und Wirtschaft in bisher ungekanntem Maße. Ziel ist es, CR-Experten und Nachhaltigkeitsverantwortlichen einen Einstieg in die Digitalisierung als Fachgebiet der Unternehmensverantwortung zu geben. Daher werden zunächst einige grundlegende technologische Entwicklungen, die die Digitalisierung kennzeichnen, dargestellt sowie ihre Wirkung auf Wirtschaft und Unternehmen ausgeführt. Danach wird begründet, weshalb Digitalisierung eine Veränderung der Unternehmensverantwortung nach sich zieht und wie sich Corporate (Social) Responsibility zu Corporate Digital Responsibility (CDR) erweitert. CDR wird definiert und bestehende Konzepte des CR- oder Nachhaltigkeitsmanagements darauf bezogen. Zuletzt wird CDR als Querschnittsthema begründet und skizziert, wie CDR als eine Innovation der Corporate Responsibility in sechs Schritten umgesetzt werden kann. Damit wird auf die weiteren Inhalte des Buchs verwiesen.

Saskia Dörr

Kapitel 3. Entwicklungsstufen der Unternehmenskommunikation als Bestandteile des IR

In der Einleitung wird die Finanzberichterstattung als das historisch älteste Element der integrierten Berichterstattung bezeichnet. Um diese These zu belegen, dient als Ausgangspunkt der Primärzweck von IR, der im Rahmenkonzept des International Integrated Reporting Council (IIRC) wie folgt umschrieben wird: „The primary purpose of an integrated report is to explain to providers of financial capital how an organization creates value over time.“ Entscheidend ist hierbei das Verständnis von Wert. Analysiert man die zugrundeliegende Konzeption intensiver, unterscheidet der IIRC zwischen Wert für das Unternehmen und Wert für andere (Stakeholder i. w. S.).

Christian Manfred Kellner

3. Grundlagen

Folgendes Kapitel stellt zunächst allgemein die definitorischen Grundlagen zu den Begriffen Industrie 4.0, Digitalisierung und Mittelstand. Abschließend werden noch aktuell existierende empirische Befunde zu Industrie 4.0 im Mittelstand vorgestellt.

Wolfgang Becker, Patrick Ulrich, Oliver Schmid, Christoph Feichtinger

Chapter 7. Evaluation of Operational Management and Corporate Governance Quality in State-Owned Enterprises in Russia

The chapter examines the practice of corporate governance in Russian state-owned enterprises from the perspective of applying instructional guidelines of the Federal Agency for State Property Management in order to improve operational management and corporate governance in such enterprises. The authors study the system of documents for strategic planning of public and non-public state-owned enterprises, recommended by the Federal Agency for State Property Management. The system of financial and economic performance indicators (KPI) and bonus reduction indicators for companies with state participation is considered.The paper reviews in detail the content of indicators (KPI) for evaluating the quality of operational management of non-public and public state-owned enterprises, recommended by the instructional guidelines of the Federal Agency for State Property Management. The KPI system recommended by Federal Agency for State Property Management is the basis of motivation and management reward systems for this type of companies. The authors also review indicators for evaluating the quality of corporate governance in state-owned enterprises recommended by the same Federal Agency.Further, the authors present the results of the corporate governance evaluation of the 13 largest Russian state-owned enterprises. The main results of the study are the following: 1. the distinctive features of the quality evaluation of the operational management and corporate governance of public and non-public state-owned enterprises were determined; 2. underestimated overviews of investors about the quality of corporate governance in Russian state-owned enterprises were revealed. Investors’ perceptions of the quality of corporate governance do not coincide with the results of enterprises’ evaluation by experts of the Russian Institute of Directors that calculate the National Corporate Governance Rating (NCGR).

Bela Bataeva, Olga Kozhevina

Chapter 6. Stakeholder Value Assessment: Attaining Company-Stakeholder Relationship Synergy

The chapter discusses the issue of achieving a desired synergy from stakeholders’ interaction through assessing stakeholder contribution to the increment of the company’s value. Stakeholder value is defined using both subjective and formalized methods and models. The approaches used by foreign and Russian authors to monetary and non-monetary judgments of stakeholder value are reviewed and discussed. It is concluded that the methods of assessments of stakeholder value integrating both quantitative and qualitative indicators prevail.As advocates of stakeholder approach, the authors offer an integrated model of value-based management, aiming to increase value for all stakeholders, to broaden the value creation platform and to balance the multiple interests of stakeholders as a condition for the choice of strategic initiatives. Particular attention is given to the fact that when assessing stakeholder contribution within the framework of the integrated model, it is important to assess not only the contribution of owners as key financial stakeholders in the overall stakeholder value, but also the contribution of non-financial stakeholders, in particular, company employees.

Irina Tkachenko, Irina Pervukhina

Environmental Quality of Groundwater in Contaminated Areas—Challenges in Eastern Baltic Region

The lack of water in the future will force society to find more sophisticated solutions for treatment and improvement of groundwater wherever it comes from. Contamination of soil and groundwater is a legacy of modern society, prevention of contaminants spread and secondary water reuse options shall be considered. The aim of the book chapter is to give oversight view on problems and challenges linked to groundwater quality in Eastern Baltic region whilst through case studies explaining the practical problems with groundwater monitoring, remediation and overall environmental quality analysis. The reader will get introduced with case studies in industry levels as credibility of scientific fundamentals is higher when practical solutions are shown. Eastern Baltic countries experience cover contamination problems that are mainly of historic origin due to former Soviet military and industrial policy implementation through decades. Short summaries for each case study are given and main conclusions provided in form of recommendations at the very end of the chapter.

Juris Burlakovs, William Hogland, Zane Vincevica-Gaile, Mait Kriipsalu, Maris Klavins, Yahya Jani, Roy Hendroko Setyobudi, Janis Bikse, Vasiliy Rud, Toomas Tamm

Kapitel 2. Grundlagen der Top Executives Perspektive

Ziel dieses Kapitels ist es, ein grundlegendes Verständnis über die Bedeutung von Top Executives für den Erfolg von Organisationen zu gewinnen. Ein besonderes Augenmerk wird dabei auf die Auseinandersetzung mit Persönlichkeitsmerkmalen von Top Executives gelegt. Zunächst werden die zentralen Begriffe definiert und von verwandten Begriffen abgegrenzt (vgl. Abschnitt 2.1).

Shiva Meyer

Chapter 13. The Political Economy of Southeast Asia’s Extractive Industries: Governance, Power Struggles and Development Outcomes

Building on insights from the Murdoch School, this chapter provides an analysis of the political economy of extractive industries in Southeast Asia, emphasising how multi-scalar politics have shaped specific modes of governance in the sector, and in turn, regional development outcomes. It provides an overview of the region’s extractive industries’ production, exploring how domestic and international power struggles have influenced modes of governance in the sector and the socio-environmental ramifications of this. It also analyses the emerging contestation of the neoliberal norms forged by pro-extractive industry interests.

Pascale Hatcher

Chapter 6. Carbon Management Maturity Model

Carbon management on the mitigation side has been discussed in detail in Chap. 4 , with an elaboration on the carbon management process from measurement to offsetting. Chap. 5 then introduced the model of total carbon management, combining the mitigation approach to achieve carbon neutrality and how business could build climate resilience from the adaptation side. When all these (i.e. mitigation and adaptation) happen within the organizational boundary of a business, we call it vertical carbon management, that is, to minimizing emissions and managing material climate risks within the organization.

Shelley W. W. Zhou

Chapter 3. Carbon Trading and Offsetting

According to Financial Accounting Standards Board’s (FASB) Concept Statement 6, an asset has three essential characteristics:

Shelley W. W. Zhou

Chapter 8. Environmental Considerations of the Belt and Road Initiative

The chapter investigates the Belt and Road Initiative from the perspective of the environment, natural resources, ecology, biodiversity and climate change. It argues that banks, financing mechanisms and companies responsible for the projects undertaken along the economic corridors of the BRI are not mainstreaming environmental aspects into feasibility studies and project implementation. Rather, on the contrary, there appears to be a purposeful direction towards polluting projects impacting climate change and negating the Paris Climate Agreement. Moreover, natural resources, biodiversity and endangered species are at risk under the BRI. Assessment of environmental damage caused to forest areas resulting from increased road and rail accessibility provides a cautionary note to the possible impact of the BRI economic corridors. There is urgent need to reign in responsible organisations and nations in order to protect the planet as a whole. Proposals are made for a governing framework similar to that of EU Water Framework Directive allowing independent Strategic Environmental Assessments and Environmental Impact Assessments for BRI economic corridors. However, complexities of sovereignty and independence of national government are acknowledged.

Richard Hardiman

Engaging Communities and Government in Biodiversity Conservation and Climate Adaptation in Papua New Guinea

Papua New Guinea’s (PNG) mainland consists of 33 million hectares of forests. The third largest intact rainforest in the world, it contains about 7% of the world’s species, 2/3 of which are unique to PNG. PNG’s ecosystems face multiple and interdependent threats associated with economic development, population growth and a changing climate. Academic and policy analysis on environmental change in PNG is extensive, particularly associated with the minerals and energy extraction sector. To counterbalance the negative impacts of this sector on affected communities, much of the focus has been on devising compensation packages and formal regulatory mechanisms to increase ‘landowner’ participation. Less attention has been afforded to the development activities undertaken by communities (e.g. development of new roads, expansion of settlements, land clearance from fires and logging), which also impact on ecosystem services. PNG’s rural communities are eager for more support to identify existing threats to supplement their own processes for determining trade-offs of development particularly under a changing climate. This paper describes the use, in facilitated workshops, of participatory techniques to engage communities in managing ecosystem services and biodiversity conservation to inform the development of community-led adaptive strategies.

Brent Jacobs, Kylie McKenna, Louise Boronyak, Francesca Dem, Shen Sui, Kenneth Pomoh, Mavis Jimbudo, Heveakore Maraia

Chapter 15. On the Existence of Belgian Craft Breweries: Explorative Research at the Microlevel

Regardless of lacking a craftCraft brewery organization, historical beerBeer country Belgium has a reasonably strong, very vivid and growing craft brewery movement. This paper assesses the Belgian craftCraft brewery “movement” from a bottom-up perspective. More specifically, through interviews, it tries to create an understanding of the Belgian microbreweriesMicrobreweries . We compare our findings against the framework by Kleban and Nickerson (J Int Acad Case Stud 18(3):59–81, 2012) who analyzed the craftCraft brewery movement in the US. The comparison focuses on business strategiesBusiness strategies , brandingBranding , (social media) marketingMarketing , and CSRCorporate Social Responsibility (CSR) . Our results differ substantially from those by Kleban and Nickerson. Furthermore, we investigated whether geographyGeography played a role in the interviewed breweries day-to-day activities and whether this did or did not lead to different results. Although the interviewed Belgian microbreweriesMicrobreweries behaved more or less alike, no matter where they were located in Belgium, geographyGeography —in the sense of location of establishment or historical and folkloristic events linked to that location—seem to have played a role in the microbreweriesMicrobreweries ’ brandingBranding practices.

Eline Poelmans, Thomas P. G. Ostyn

10. The New Age Entrepreneurs of Africa: The Men Who Founded Lions

There is a new crop of entrepreneurs in Africa who are the driving force behind the African Multinational Enterprise. These are men and women who looked beyond Africa’s limitation and challenges to found some of the largest corporate entities on the continent. They are visionaries, activists and salesmen. They are managers of complex relationships, innovators and risk takers who are unafraid of making humongous capital investments. They are magnets of capital, redistributors of wealth and agents of diversification. They are the warriors who navigated Africa’s business jungles to oversee the birth, growth and expansion of the African Lions.

Ebimo Amungo

3. Multinationals Strategies and Governance

Through several theoretical postulations and empirical studies, scholars have been able to identify a swath of determinants that prompt firms to expand abroad. Different factors also influence the entry mode strategies adopted by multinationals in their foreign market entry. Governance of the behavior of MNCs on a range of issues has preoccupied governments and regulators in recent times. The global expansion of MNCs has raised questions of their impact on society, the role they play in host countries and the larger global economy. These questions arise due to the immense power MNCs wield and the seeming inability of their home and host governments to hold them account.

Ebimo Amungo

11. Social Entrepreneurship

Sozialunternehmerinnen und -unternehmer gründen Organisationen, um ein soziales oder ökologisches Problem zu mildern oder zu lösen. Typische Problemstellungen, die von den sog. Social Entrepreneurs bearbeitet werden, sind die Bekämpfung von Armut oder Arbeitslosigkeit, die medizinische Grundversorgung oder die Integration marginalisierter Gruppen. Das Kapitel gibt einen Überblick darüber, was man unter Social Entrepreneurship versteht und wie sich Social Entrepreneurship von anderen Konzepten wie Corporate Social Responsibility oder von Non-Profit-Organisationen abgrenzen lässt. Das Konzept Social Business, das stark von Muhammad Yunus – Gründer der Mikrokreditbank Grameen und Friedensnobelpreisträger – geprägt wurde, wird ausführlich vorgestellt. Zudem werden Rolle und Wirkung von Social Enterprises, auch mögliche negative Folgen, diskutiert. Potenzielle Social Entrepreneurs, aber auch kommerzielle Unternehmen und Non-Profit-Organisationen finden Hinweise auf mögliche sozialunternehmerische Gelegenheiten sowie Unterstützungsmöglichkeiten.

Susan Müller, Urs Fueglistaller, Alexander Fust, Christoph Müller, Thomas Zellweger

6. Corporate Social Responsibility: Aktuelle Entwicklungen und Weichenstellungen – und die Vision von smarter Ordnungspolitik für verantwortliches Wirtschaften

Kritisch betrachtet ist es der Politik im Zuge der Globalisierung nicht ausreichend gelungen, den Ordnungsrahmen als wichtige Voraussetzung für das Funktionieren einer sozialen Marktwirtschaft an diese Entwicklungen angemessen anzupassen. Daher wurden und werden die Erwartungen und Ansprüche an Unternehmen als Akteure bei der Bewältigung großer Umwelt-, Sozial- und Governance-Herausforderungen immer wichtiger und damit die Forderungen nach einer verdichteten Regulierung stärker.Österreich hat es bisher versäumt, Corporate Social Responsibility (CSR) strategisch in einen smarten Ordnungsrahmen zu integrieren. Empfehlungen sind daher, CSR als markwirtschaftliches Konzept zu begreifen, CSR als Innovationskatalysator zu nutzen, smarte und kohärente Regulierungen anzustreben, diese an den Sustainable Development Goals zu orientieren und Unternehmen in die Ausgestaltung der Rahmenordnung einzubinden. Als Vision wird formuliert, dass der Staat als Ermöglicher von partnerschaftlichen Lösungsansätzen strategische Ziele verfolgt.

Barbara Coudenhove-Kalergi

5. Corporate Social Responsibility – institutionelle Rahmenbedingungen und deren Auswirkungen auf KMU

Um nachhaltige Entwicklung auf globaler Ebene voranzutreiben, ist eine Anpassung der institutionellen Rahmenbedingungen auf regionaler, nationaler und internationaler Ebene an aktuelle und zukünftige Herausforderungen erforderlich. Die gleichrangige Berücksichtigung sozialer, ökologischer und wirtschaftlicher Ziele in politischen Entscheidungsprozessen kann als Schlüsselfaktor für die erfolgreiche Implementierung nachhaltiger Entwicklung angesehen werden, wobei institutionelle Rahmenbedingungen Einfluss auf die thematische Weiterentwicklung des Konzeptes Corporate Social Responsibility (CSR) haben. Hinsichtlich des österreichischen Beitrags zur Erreichung der global gültigen Nachhaltigkeitsziele der Vereinten Nationen, spielen KMU als Rückgrat des Wirtschaftsstandorts Österreich eine zentrale Rolle, die es anerkennend zu fördern gilt.

Daniela Knieling

15. Anspruch eines gesamtheitlichen Managementansatzes bei SIMACEK

Inklusion und Diversity Management erfordern und fördern Geschäftsethik. Eine der größten täglichen Herausforderungen besteht darin, das Gleichgewicht zwischen den wirtschaftlichen und sozialen Anforderungen zu finden. Um erfolgreich zu sein, muss das Nachhaltigkeitsmanagement in das Kerngeschäft und somit in die Strategie des Unternehmens integriert werden. Als verantwortungsbewusstes Unternehmen engagiert sich die SIMACEK Facility Management Group für Diversity und Inklusion im Kontext von nachhaltigem Wirtschaften. Im Einklang mit dieser Strategie hat das Unternehmen in allen Arbeitsprozessen Corporate-Social-Responsibility(CSR)-Richtlinien festgelegt. Die ethische Integrität ist ein zentraler Wert für den österreichischen Leitbetrieb. Seit Ende 2013 ist SIMACEK nach der CSR-ÖNORM 192500 zertifiziert, die von der internationalen Handlungsempfehlung ISO 26000 abgeleitet ist, und orientiert sich im wirtschaftlichen Kontext auch an den Sustainable Development Goals.

Ursula Simacek, Ina Pfneiszl

14. Unternehmenswerte für Generationen sichern und leben – Beispiel Traditionsunternehmen Manner

Die Josef Manner & Comp. AG ist als Spezialist für Waffeln, Dragees und Schaumwaren die Nummer eins am österreichischen Schnittenmarkt. Seit über 125 Jahren steht die Vision des Gründers „Chocolade für alle“ im Mittelpunkt des Handelns der Josef Manner & Comp. AG. Realisiert wird dieses Ziel, indem faire Produkte in Bezug auf Produktion, Qualität und Preis am Markt angeboten und ein fairer Umgang mit allen Menschen als Wertvorstellung und faires Wirtschaften im Einklang mit Umwelt und Ressourcen gelebt werden. Verantwortungsvolles Handeln steht seit jeher im Zentrum der Geschäftstätigkeit des Familienunternehmens. Für Manner sind es die Werte, die langfristig und nachhaltig den Unternehmenswert sichern. Manner ist ein Beispiel dafür, dass Unternehmen mit hohen Wertvorstellungen auch über lange Zeit wirtschaftlich erfolgreich sein können.

Albin Hahn

17. Biogena als verantwortungsvolles Unternehmen

Biogena kann durch seine Grundprämisse eines zu 100 Prozent österreichischen und inhabergeführten Familienunternehmens seiner Wertekultur unabhängig und selbstbestimmt folgen. Somit ist es für das Unternehmen möglich, eine Corporate-Social-Responsibility-orientierte Unternehmensführung mit einem klaren Commitment zum dritten nachhaltigen Entwicklungsziel der Vereinten Nationen, „Gesundheit und Wohlergehen“, zu realisieren. Dies spiegelt sich unter anderem in der Mitarbeiterführung, in der Kundenorientierung, im Umweltmanagement, aber auch in der Auswahl der Lieferanten und Lieferantinnen nach strengen Kriterien, bezogen auf eine moralisch-ethische sowie ökologisch-soziale Wertekongruenz, wider. Biogena ist nach den Standards für Umwelt und Lebensmittelsicherheit in Form ISO 22000 als verantwortungsbewusstes Unternehmen zertifiziert und sieht Zertifizierungen und die Auseinandersetzung mit Gütesiegeln und Auditschleifen als wertvolles Instrument, um als lernendes und wachsendes Unternehmen von den Feedback- bzw. Forwardschleifen zu profitieren.

Julia Ganglbauer

Chapter 1. Integrated Reporting (): The State of the Art?

Business is changing. And it’s changing fast. The challenges we face in contemporary society are unprecedented and daunting—globalization, climate change, poverty, social inequality, and corruption… to name a few. However, with crisis comes courage, and the voice of the people is growing louder: organisations need to step up and take responsibility for their corporate actions. For some, the cutting edge of this clarion call is what they see as the future of corporate disclosure—Integrated Reporting (<IR>).

Cristiana Bernardi

Chapter 7. Conclusion: The Sustainable Development Goals and Capability and Human Security Analysis

The Conclusion chapter discusses the Sustainable Development Goals (SDGs) in relation to human capability and human security analyses. It documents strengths of the SDGs, areas of common ground, disparities and possible future trajectories. The processes leading to the SDGs were comparatively speaking notably inclusive, which has provided much more widespread awareness and support. In declared content, too, the SDGs are in several ways potentially transformative: applying to all countries, multidimensional, linking issues of sustainability and development. They include much of what is desirable from capability and human security perspectives and are more encompassing than what capability scholars have offered in practical assessments of human well-being. They offer policy spaces and processes that can facilitate progress on various fronts. However, they contain important limitations and dangers, including in regard to the continuing commitment to unending growth, the relations between the goals, targets and indicators, the power structures that lie behind these, and how the goals will be interpreted and used at national and local levels. Capabilities analysis and human development and human security approaches can play essential roles of critique and enrichment, including questioning the belief in unending growth and illuminating the variety of understandings of development and of a meaningful well-considered human life. We suggest that the SDGs should be used as a channel for insights from these partner approaches, and as stimuli for the approaches’ deepening and elaboration in regard to sustainability.

Andrew Crabtree, Des Gasper

Chapter 10. Social Innovation and Entrepreneurship: Nurturing the Institutional Sine Qua Non for the Informal Sector

Social enterprises (SEs) have sprouted in India over the past couple of decades, addressing several social and economic demands. But their emergence and evolution, partaking of the market and the state, has received little academic attention. Besides the compelling reason that the state has to and can play a major role in facilitating SEs that ensure inclusive development, there is an institutional imperative, a need to explore and explain the institutions (rules and norms) that are at the heart of social innovation and lead to the creation and growth of SEs. This chapter argues that the SEs embody a set of principles that are central to inclusive innovation. Here, the social entrepreneur’s capacity to question existing norms, rules and ways of working and find alternative norms that ensure social value and prosperity for the ‘excluded’ become the game changer. The analysis leads us to question what scale means to the SE, and whether and how the Indian state can enable an appropriate ecosystem for fostering and upscaling SEs.

Rajeswari S. Raina

Chapter 7. Closure

In this monograph we address the challenges in architecting networked engineered systems that are anchored in the Industry 4.0 construct. Global markets, rapidly evolving technologies, and changing customer preferences have all given rise to distributed manufacturing connected by internet technologies. While digitization helps in connecting erstwhile distributed systems and enables the use of digital models of physical processes in design and analysis, it does not automatically translate into the design of “smart” systems.

Jelena Milisavljevic-Syed, Janet K. Allen, Sesh Commuri, Farrokh Mistree

Chapter 37. Impact of Corporate Governance on CSR in Slovak Insurance Companies

Corporate governance creates important signals that the company sends to its surroundings. It affects the performance of the company and consequently the satisfaction of owners and employees, the trust of creditors, clients, and all other interest groups. There are several ways to gain their trust and satisfaction. One of them is to present information on financial support for activities that are called corporate social responsibility (CSR). The application of the CSR in practice is all the more important in companies providing insurance services, which are often referred to in the literature as trust-based products. There is only little attention paid to the research of corporate governance in relation to corporate social responsibility in insurance companies. Therefore, in our contribution, we examine the impact of selected determinants of corporate governance on corporate social responsibility information disclosure in insurance companies based in Slovakia. We use the basic methods of regression and correlation analysis to quantify this relationship. The selection of explanatory determinants of CG is carried out in accordance with the assumption of shareholders’ and stakeholders’ theories of management. The goal is to find out which set of variables will better explain the impact of corporate governance on CSR reporting. The results of the analysis showed that the model based on stakeholder’s theory assumptions explains the changes in reporting CSR information better.

Janka Grofčíková, Katarína Izáková, Dagmar Škvareninová

Chapter 3. EITI as an Emerging Global Norm

This chapter explores the conception and development of the EITI as an organisation and an initiative. It starts with a discussion of the concept of transparency and how this has developed. More specifically, the chapter also investigates the connection between transparency and both the extractive industries and the involved advocacy networks. It then provides necessary background information on the EITI’s requirements, its main stakeholders and what makes the EITI distinct from other international transparency initiatives.

Aliya Tskhay

Chapter 7. EITI Implementation in Azerbaijan: The Role of Internal Factors in the Norm’s Internalisation

Once a champion and a pioneer of the EITI, Azerbaijan eventually left the initiative after being suspended. This case demonstrates clearly two important aspects in norm research: (1) internal political factors and lack of internalisation of the norm; and (2) norm contestation occurring in relation to definition and compliance. Both of these aspects, plus the politicisation of the EITI process in the country, brought increased pressure from the EITI Board. The publication of reports on revenues from extractive industries even after leaving the EITI is a form of norm localisation.

Aliya Tskhay

Chapter 8. Elements of Norm Implementation

This chapter summarises the main findings from the analysis of the EITI’s implementation in Norway, Kazakhstan, Kyrgyzstan and Azerbaijan. It also discusses the model of norm implementation that has been used in this book and focuses on the three stages of norm implementation and what these entail, as well as presenting the importance of the critical juncture concept to explain the timing of norm commitment.

Aliya Tskhay

Reconciling Legal Pluralism and Constitutionalism: New Trajectories for Legal Theory in the Global Age—Questionnaire

In constitutionalism today, the constitution is understood as a type of law that prescribes what agents should do. Like any other norm, a constitution cannot be automatically efficient. Only a system of implementation can guarantee that its prescriptions are complied with. In Marbury v. Madison, John Marshall established the necessity for a jurisdictional guarantee of constitutions in order for constitutional norms to really impose themselves as “the supreme law of the land”. From a formal point of view, the constitution closes the legal system. It defines the characteristics that all the other elements of the system must have to belong to it. Moreover, it presents itself as a superior norm because of both its active capacity to repeal other norms and its passive capacity to resist being repealed by other norms. From a substantive point of view, the constitution is considered to be a document in which the most important values, main commitments and most fundamental principles that society wants to protect are established and guaranteed. It is indeed in that respect that human rights protection is provided for in it. Today however, the link that used to connect all those concepts is distended. It is not exceptional nor illegitimate anymore to think of a multiplicity of non state-related contexts through the ideas of constitution, constitutionalisation, constitutional law etc.

Guillaume Tusseau

Debating Legal Pluralism and Constitutionalism: New Trajectories for Legal Theory in the Global Age

Globalisation has disrupted most of the intellectual and practical tools jurists had devised. Yesterday’s “high definition” law has given way to a new “low definition” law. The main features of the latter have debased such paradigmatic concepts as the authority of the State legislator, the dichotomy between internal and external legal norms, the distinction between public and private sources of law, the image of the Kelsenian pyramid of norms, and the centrality of legal obligation. Legal pluralism and constitutionalism have frequently been presented as the two main competing orientations to meet the challenges of the global age. Whereas the former insists on diversity, the latter insists on common values. The legal, empirical, and doctrinal information gleaned from nine national reporters about the respective situations of Argentina, Botswana, Brazil, Cyprus, Germany, Greece, Singapore, the Solomon Islands, and the United Kingdom tend to prove that no clear-cut distinction between pluralism and constitutionalism is evident. Nor are the strategies these two perspectives embody totally successful to meet the demands of the day. Section 2 of this general report sets the stage for the study of legal interactions in the global age. It sheds light on the degree of pluralism each of the studied legal systems admits, both in its relations with other legal systems that reach beyond the States, and in its relations with more or less autonomous inner forms of legal normativity. Section 3 tackles the forms of interactions that take place among legal actors in the context of an increasingly plural landscape, and how they contribute to changing legal mentalities. By focusing respectively on legal actors’ reasoning and on legal scholarship, understood as the interacting members of a unified epistemic community, Sects. 4 and 5 contribute to highlighting what “thinking like a lawyer” means today. Finally, Sect. 6 identifies how little neutral, and how value-laden, the current discussion about pluralism and constitutionalism is. The very concepts that are currently used to confront today’s major legal changes testify to the ideological dimension of legal analysis.

Guillaume Tusseau

Chapter 13. Aid, Macroeconomic Stability and Economic Development in Bangladesh

This chapter assesses the role of aid in macroeconomic stability and economic development in Bangladesh. Beginning with high aid dependency since independence in 1971, the country sharply reduced the dependence by the late 1990s. Aid played a critically important role during this period, in supporting the external and internal balances and sustaining macroeconomic stability, as well as in laying the foundations for the shift to a higher, more inclusive growth trajectory with faster poverty reduction, which were to follow after 2000. Since then, along with the share of aid, donor priorities also shifted as the country’s capacity to finance an increasing part of the development plans improved. Aid allocation to health and education increased, and the access to low-cost foreign exchange resources provided by aid enabled allocation to longer gestation infrastructure projects, thus ensuring sustainable debt levels. By 2015, Bangladesh became one of the better performing low-income countries in achieving the core Millennium Development Goal targets. While the aid-GDP ratio declined to 1 percent by 2015, it will continue to be important for infrastructure development, especially transport and energy. Involvement of the multilateral donors will also remain important in enabling access to external financing—both public and private. However, still there are some key challenges in the aid-development nexus in Bangladesh. Greater attention by donors to the local context, government ownership, more implementable institutional reforms in the rapidly changing economic context, effective monitoring and evaluation to improve aid disbursement and achieve stronger results, etc., are needed, while Bangladesh remains on track to graduating from aid over the next decade.

Sultan Hafeez Rahman, Monzur Hossain

Kapitel 7. Kooperationshintergründe und -motive

Nach den grundlegenden empirischen Beschreibungen der Kooperationen im Hinblick auf die Kooperationspartner sowie die -formen, -instrumente und eingebrachten Ressourcen wechselt der Blick nunmehr auf die Kooperationshintergründe und die Kooperationsmotive vor allem der befragten Unternehmen. Das Kapitel nimmt den ersten Ausgangspunkt in den Bildungshintergründen, Laufbahnen und Positionen der Kooperationsverantwortlichen aus den Unternehmen (Abschn. 7.1). Daraufhin werden „Kernmerkmale“ der Unternehmen thematisiert, die den Befragten zufolge wesentliche Auswirkungen auf die Engagements und Kooperationen haben (Abschn. 7.2). Abschn. 7.3 befasst sich dann mit Rahmenkonzepten und -vorstellungen, die auf die Engagements im Nachwuchssport angewandt werden.

Marcel Pillath

Kapitel 3. Überblick über den Forschungsstand: Kooperationen zwischen Unternehmen und NPOs

In der Literatur wird CSR häufig unmittelbar mit sektorübergreifenden Handlungsfeldern und Kooperationen in Verbindung gebracht. So konstatiert Wieland (2016): „corporate social responsibility is per definition an intersectoral project“ (S. 1); und für Seitanidi & Crane (2009) sind „cross-sector partnerships“ sogar „one of the most exciting and challenging ways that organisations have been implementing CSR in recent years“ (S. 413). Darüber hinaus verdeutlichen Untersuchungsdaten und Beobachtungen zur Häufigkeit der Kooperationen deren zunehmende Bedeutung und Praxisrelevanz.

Marcel Pillath

Kapitel 1. Einleitung

Die mit der Globalisierung verbundenen Veränderungen politischer und wirtschaftlicher Rahmenbedingungen haben zur Jahrtausendwende eine Diskussion über die Bewältigung immer komplexer werdender gesellschaftlicher Problemlagen angestoßen. Inspiriert durch internationale Debatten werden dabei auch in Deutschland Ideen diskutiert, in welcher Weise man zukünftig adäquat auf drängendste Herausforderungen im Kontext der Arbeitsgesellschaft, demografischen Entwicklung, sozialen Ungleichheit, gesellschaftlichen Integration und des Klimawandels reagieren könnte. Diese Ideen beschreiben eine Zunahme und neue Qualität der Zusammenarbeit zwischen Organisationen unterschiedlicher gesellschaftlicher Sektoren und treffen auf ein wachsendes Interesse in Politik, Wirtschaft und Gesellschaft (vgl. Brinkmann, 2004, S. 1; Charles, McNulty & Pennel, 1998, S. 4; Enquete-Kommission, 2002; Grande & Pauly, 2005; Hartman, Stafford & Polonsky, 1999, S. 168; Herzig, 2006, S. 51; Utting, 2000, S. 6).

Marcel Pillath

CSR in Egypt: Communication and Marketing Practices

This chapter reviews trends in corporate social responsibility (CSR) in Egypt through the lens of marketing. Following a review of the pertinent literature, two business organizations in Egypt, PepsiCo and the Arab African International Bank, are analyzed. Primary research is undertaken to assess their marketing activities concerning CSR. The study finds that mainstreaming CSR as a corporate branding tool is not yet standard practice in Egypt.

Sina Hbous, Radwa El Masry, Hamed M. Shamma

Embedding CSR in Corporate Strategies

As the number of companies aiming for a positive impact on their surroundings rises, this chapter argues that CSR has to be part of corporate strategy. It offers specific steps to draft and embed CSR strategies into corporate strategy development. In conclusion, the chapter looks at measuring and reporting the impact of CSR.

Ilona Szőcs, Bodo B. Schlegelmilch

CSR in the USA: A Historic Perspective on the Interplay Between Ideological, Political, and Economic Forces

This chapter provides an understanding of the contemporary role of CSR in the USA. To this end, an overview of the historic interplay between ideological, political, and economic forces related to the development of CSR is given, and the role of the four dominant ideologies, paternalism, trusteeship, new deal, and neoliberalism is discussed.

Alexander Nill, Bianka L. Papp

CSR in Germany: A European Perspective

The chapter starts with a short discussion of the roots of CSR and then analyzes the role of CSR within the European Union. Subsequently, it focuses on CSR in Germany and contends that hardly any independent CSR movement emerged in the country. Instead, Germany mainly adopted impulses from the international and European discussion which were integrated in the already existing social systems and institutions.

Bettina Lis, Christian Neßler

The Role of CSR in International Policy Agendas

This chapter provides a short introduction into CSR and offers an overview of the United Nations’ Sustainable Development Goals. These are subsequently linked to the private sector and its responsibilities. This chapter ends with some thoughts on the general nature of CSR as voluntary versus obligatory.

Ilona Szőcs, Bodo B. Schlegelmilch

CSR in Poland: The Rise and Development of Corporate Social Responsibility

This chapter provides an overview of the state of CSR in Poland and the adoption of CSR practices by Polish-based companies. CSR only gained traction in Poland from the 2000s with the increasing openness of the country’s economy to the international flows of trade and investments. Data on CSR in Poland shows that companies predominantly focus their efforts on supporting development of local community, improving working conditions, and protecting the natural environment. It is argued that the concept of the institutional isomorphism and its mechanism serve well the explanation of the diffusion of CSR practices in Poland.

Robert Kudłak

The Social Responsibility of Multinationals: From an Afterthought to Center Stage

How has the social responsibility of multinationals (MNEs) changed over the past 50 years? This chapter provides a brief historical tour of MNEs and social issues from the late 1960s to the present. I argue that from the late 1960s forward, scholars in economics and international business (IB) focused on the economic impacts of foreign direct investment (FDI) with some concern for political impacts; whereas international political economy (IPE) scholars paid more attention to political and social issues. It has only been in the past 15 years that the social responsibility of MNEs moved from an afterthought to a mainstream subject of inquiry for most MNE scholars. My arguments are documented through a review of key books and writings together with a personal history of my own research. I then review Schlegelmilch and Szőcs (2020) and argue that the book moves the social responsibility of MNEs literature forward in several ways.

Lorraine Eden

Mandated CSR in India: Opportunities, Constraints, and the Road Ahead

Corporate social responsibility (CSR) endeavors have been made mandatory for certain firms in India through the Companies Act, 2013. In this chapter, we focus on the nuances of this Act as it relates to CSR and discuss possible strategic implications for the Indian firms. To this end, we analyze strategic opportunities associated with mandatory CSR and identify potential challenges. Our in-depth analysis also explores avenues for future scholarly research in this area.

Nayan Mitra, Debmalya Mukherjee, Ajai S. Gaur

Sustainable Public–Private Partnership (PPP) Projects in Colombia

This chapter presents a conceptual model of the sustainable system approach in public–private partnership projects of infrastructure based on the literature overhaul for understanding PPP projects, risk mitigation, and social responsibility. A case study from Colombia gives indications that PPP projects are an effective means of funding infrastructure projects as well as a good illustration of collaboration between governance and the private sector, stating that corporate social responsibility or respectively business ethics is an important issue to avoid bribery.

Lucely Vargas Preciado

The Buffering and Backfiring Effects of CSR Strategies During a Crisis: A US Perspective

This chapter investigates the question if CSR has buffering or backfiring effects when CSR-practicing corporations are involved in a crisis regarding corporate social irresponsibility (CSI). First, the notion of CSI is described, examining the emotional and evaluative processes that lead consumers to engage in negative behaviors against wrongdoing corporations. The notion of CSR as a possible moderator of the above processes is then introduced. Theoretical and empirical evidence that support both the buffering and backfiring effects for CSR-practicing corporations facing a crisis are reviewed, and the main findings are discussed.

Camilla Barbarossa, Patrick E. Murphy

Under the Mango Tree: Sustainable Livelihood Approach to Poverty Reduction Through Beekeeping

This case study shows how RBL Bank in India fulfilled its CSR mandate. The company implements a beekeeping project in rural Indian areas, aiming to reduce poverty and to have a positive impact on society, in general. This project is described in detail and insights into the evaluation of the project’s impact are given.

Sneha Senapati

CSR in India: Evolution, Models, and Impact

As one of the oldest civilizations of the world with a rich history of culture that embraces tolerance and social consciousness, the concept of social responsibility in India dates back to 1500 B.C. and is not a modern day twentieth century phenomenon. When companies emerged in the twentieth century, social responsibility was largely ingrained in volunteerism; however, today corporate social responsibility (CSR), apart from the philanthropy of individuals and companies, is triggered by the mandate to meet government’s legislation. This chapter traces the evolution of CSR in India across four phases. Conceptual models in vogue in the country are then outlined followed by an appreciation of CSR in a few major sectors. This is followed by an analysis of the impact of CSR with regard to overcoming major societal challenges. An attempt is made to answer the moot question whether CSR is part of corporate strategy, followed by an assessment of India’s unique CSR law. Thereafter, a critical evaluation of CSR activities in India including its linkages with the Sustainability Development Goals formulated by the United Nations is carried out.

Suresh Mony, Shekar Babu

CSR in Government-Owned Enterprises in India: A Principal–Agent Perspective

This chapter describes the unique setting in India’s corporate sector, where CSR is mandated for companies that meet a certain size threshold. The main focus is on central public sector enterprises through the lens of principal–agent relationships. Four propositions are developed and evaluated with the help of a qualitative study involving managers of such enterprises.

Monika Kansal, Nava Subramaniam, Shekar Babu, Suresh Mony

CSR in Thailand: A Stakeholder’s Perspective

This chapter analyses the emergence of CSR in Thailand from the perspective of different stakeholders. Based on reviews of scholarly articles, reports, company websites, and newspapers, it asserts that the concept of CSR in Thailand is perceived differently from the way it is interpreted in the West. The differences are most prominent in terms of how and by whom CSR is conducted.

Patnaree Srisuphaolarn

Chapter 1. Standards for Management Systems: Overview and Main Ingredients

This chapter offers an introduction to the topic of management system standards and why they are needed. The general architecture of these standards is presented, and the universal modern high-level design of management system standards is explained. The interplay of generic and industry-specific standards is touched as well. It is shown how these standards are created by the International Organization for Standardization and other standard-giving bodies. The crucial role of processes is explained by some introductory examples—topics that will be reiterated much more in depth later in the book. The importance of risk-based thinking which is one of the pillars of all management system standards is demonstrated.

Herfried Kohl

Chapter 4. Standards for Compliance, Anti-bribery and Corporate Social Responsibility (CSR)

This chapter gives an overview about important standards for compliance, anti-bribery and corporate social responsibility. The standards treated include: ISO 19600; ISO 26,000; ISO 37001. A short overview about other corporate social responsibility schemes is included.

Herfried Kohl

3. Biodiversity Conservation in Human-Prone Landscapes: Social and Ethical Issues

Preserving the World’s biodiversity is part of that ecological disquietedness, and worries to preserve the world’s biodiversity are one the most stringent narratives of the modern global society. However, the general narrative to preserve biodiversity is often hotly debated; it opposes preservationists against conservationists in a publicly obscured debate caused by its technicality, metaphors, and the scientific biodiversity conservation jargon. Ethical questions are spoken about in many instances but remaining so often left behind during planning exercises aimed at implementing biodiversity conservation activities. The chapter notes that debates on the ethics of biodiversity conservation often lead to strangled considerations with fierce opposition between conservationists and other stakeholder groups such as extractive industries, wildlife poachers, and biodiversity-dependent communities. The chapter argues that the landscape approach, through its stakeholder’s inclusive planning process brings not only a new perspective on ethical questions posed by conservation activities but also clarified, owned (shared), and responsibly agreed upon ways to account for human ethical considerations into the global ethics of biodiversity conservation, which will ultimately reduce tensions.

Bila-Isia Inogwabini

20. Planning for the Management of the Landscape

This chapter presents a tool-kit of a planning process for priority conservation areas. While it is heavily based on the context of the Lake Tumba Landscape, it embraces broader and general principles of planning for conservation in multiple-use areas. These principles include conducting a situational appraisal (geography and the biological diversity, human ecology), economic analysis (logging, oil and other economic activities), setting global priorities, identifying resources (human resources, training needs, and financial and logistical needs), and identifying means to reconcile divergent demands (actions for sustainable uses) and exit scenarios. This very scheme was used for the planning process in the Lake Tumba Landscape, and a lesson to be learnt from that process was that using charismatic species (bonobo, forest elephant, and lion) residing in the landscape as the measure of sustainability revealed to be a powerful tool because people easily identified the existence of these species with their own history in the region. Another lesson was that greater participation in the planning process diffused rumors and ensured better relationships with different stakeholders, including local communities and state authority.

Bila-Isia Inogwabini

Carbon Inventories Implementation as Competitive Strategy in Mexican Industry

Nowadays, Mexico occupies the 14th position in the Global Carbon Atlas for GHG emissions. Geographic features and unfavorable social conditions bring the Country in a very vulnerable place for the effects of global climate change. For this reason, Mexico committed to reducing by the 30% its Green House Gases (GHG) emissions by 2013, and 50% by 2050. Sustainability management is a strategy triggering enormous potential to businesses and public bodies, being an overarching driver for innovation and competitiveness. Proactive firms look at environmental protection duties as an opportunity and an additional business input able to breed economic benefits in its region. The purpose of this paper is to present the need for carbon inventories as the base for a sustainable strategy in the competitiveness of Mexican companies. A particular emphasis is given to the assessment of each organization as a potential contributor to climate change, as well as their level of awareness about existing mitigation and adaptations strategies or national commitments. This study reveals the crucial role of federal government and regional context in their cultural and social humus, necessary for the implementation of climate change mitigation strategies in pursuit of a local and global sustainable development.

Yolanda Mendoza Cavazos, Yesenia Sánchez Tovar, Mariana Zerón Felix

A Novel Transdisciplinary Methodology and Experience to Guide Climate Change Health Adaptation Plans and Measures

Climate change and socio-economic and environmental determinants of health (SDH) are the first acknowledged root-causes of infectious diseases. Controlling for SDH would reduce disease burden and promote adaptation. How can we determine which non-health sectors contribute the most and how to health vulnerability? No interdisciplinary and participative methodologies have yet been devised to address, from a complex systems perspective, the degree of responsibility non-health sectors and climate change have in disease occurrence, as a basis for adaptation. This study aims to identify climate change adaptation options for Dengue fever based on Eco-health and watershed approaches to influence public policies in the Bolivian Chaco Ecosystem. We carried out a transdisciplinary “Methodology for climate change Health Vulnerability Assessment considering Eco-health and Watershed Approaches” (MHVA), in selected areas of Pilcomayo watershed. Results established the level and type of current and future Dengue vulnerability, and the degree of responsibility of health and non-health sectors. Then, adaptation options were participatory prioritised, designing a Climate Change Health Strategic Adaptation Plan, which implementation has already begun. The use of MHVA and current adaptation experience would help in identifying the most vulnerable locations and target adaptation actions.

Marilyn Aparicio-Effen, James Aparicio, Cinthya Ramallo, Mauricio Ocampo, Gustavo J. Nagy

Kapitel 8. Konzepte, Handlungsmöglichkeiten, Perspektiven

Die Durchführung von Sportgroßveranstaltungen bedarf inzwischen einer weitaus umfassenderen und intensiveren Begründung und vor allem diskursiven Legitimation. Insofern werden im abschließenden Kapitel Kriterien, konzeptionelle Orientierungen sowie sport- und wirtschaftspolitische Strategien für eine gelingende Daseinsvorsorge und eine begründete Perspektive für Sportgroßveranstaltungen aufgezeigt. In Erweiterung der formulierten Handlungsempfehlungen zur kommunalen Sportpolitik, erfolgen abschließend Hinweise auf eine alternative Wirtschaftspolitik, die über eine bloß verbesserte Verteilungsfrage hinausgehen und die notwendige Diskussion auf eine alternative Art des Wirtschaftens richtet.

Jürgen Schwark

Open Access

Chapter 7. Opportunities for Kaizen in Africa: Developing the Core Employability Skills of African Youth Through Kaizen

Application of Kaizen seems to be taking a new turn in Africa. More interest toward the capacity development aspect of Kaizen is growing. Today, several African countries are introducing Kaizen in educational institutions such as technical and vocational education and training (TVETs) and universities to enhance students’ core employability skills. This chapter explores Kaizen trainings implemented in TVETs in Ethiopia and in universities in South Africa. It aims to understand the impact of Kaizen training in developing core employability skills.

Momoko Suzuki, Eriko Sakamaki

Open Access

Chapter 6. Kaizen Dissemination Through the Government and Private Sector in Southeast Asia: A Comparative Study of Malaysia, Indonesia, and Myanmar

This chapter examines the dissemination of Kaizen in Southeast Asia. It compares the experiences of Malaysia, Indonesia, and Myanmar. Malaysia is considered to represent government-led dissemination with an organization’s significant role and the private sector’s awareness, while Indonesia is considered to represent private sector-led dissemination in automobile industry supply chain and others. Myanmar provides an example of a country at an initial stage in Kaizen dissemination. Based on these cases, this chapter sets up Kaizen dissemination models, focusing on two aspects: the relationship among stakeholders and the five-stage path of Kaizen dissemination comprising introduction, diffusion, customization, evolution, and standardization.

Toru Homma

Kapitel 8. Diskussion

Betrachtet man die Diskussionen um unternehmerische Kommunikation und Verantwortung im Kontext von Nachhaltigkeit, so wird deutlich, dass Fragen nach der Beziehung zwischen Kommunikation und Handeln nicht nur im ernährungsbezogenen Zusammenhang, sondern auch im fachtheoretischen Diskurs um CSR bisher überwiegend funktionalistisch betrachtet wurden (Schoeneborn et al., 2019). Mit Orientierung an der konstruktivistischen Beschaffenheit des Verantwortungsbegriffs (s. Abschnitt 3.4.2) hat die instrumentelle Perspektive auf Kommunikation einschränkende Konsequenzen für den Erkenntnisfortschritt zum CSR-Konzept genauso wie hinsichtlich der Auffassung von unternehmerischer Ernährungskommunikation und -verantwortung. Diese Arbeit hat mit einem interpretativen Erkenntnisinteresse und formativen Kommunikationsverständnis nach dem Verständnis und der Wahrnehmung der Unternehmen der deutschen Lebensmittelwirtschaft von (Ernährungs-)Kommunikation als Verantwortungsdimension im Kontext von Nachhaltigkeit sowie ihren ernährungsbezogenen Verantwortungs- und Nachhaltigkeitsinterpretationen gefragt und neue Perspektiven hervorgebracht, die so bisher nicht im wissenschaftlichen Diskurs verankert sind.

Tina Bartelmeß

Kapitel 6. Untersuchungsdesign und methodische Vorgehensweise

Als Untersuchungsdesign dieser Arbeit wurde eine komparative Forschungsfallstudie gewählt. Dieser Abschnitt begründet die Wahl des Untersuchungsdesigns, erläutert die Fallauswahl und stellt das methodische Vorgehen bei der Datenerhebung und -analyse dar.

Tina Bartelmeß

Kapitel 1. Einleitung

Ereignisse wie die Finanzkrise in den Jahren 2007 und 2008 haben zu einem massiven Vertrauensverlust der Gesellschaft in die Rechnungslegung von Unternehmen geführt. Zur gleichen Zeit hat sich ein gesamtgesellschaftlicher Wertewandel in Form einer Weiterentwicklung des kollektiven Bewusstseins der Gesellschaft vollzogen. Dieser äußert sich in der Forderung nach bewusstem Wirtschaften und einer größeren Übernahme von Verantwortung durch Unternehmen.

Nina Isabelle Schröder

Kapitel 3. Entwicklung der gesetzlich verpflichtenden nichtfinanziellen Berichterstattung im Europarecht und die Umsetzung in deutsches Recht

Grundlage für die nichtfinanzielle Berichterstattung im (Konzern-)Lagebericht stellen Richtlinien der EU dar. Basis für die Einflussnahme der EU auf das deutsche Gesellschafts- und Unternehmensrecht und somit auch auf die (Konzern- )Berichterstattung ist Art. 114 Abs. 1 des Vertrages über die Arbeitsweise der Europäischen Union (AEUV).

Nina Isabelle Schröder

Kapitel 1. Einleitung

Ernährung ist gesellschaftlich betrachtet nicht nur alltägliches Handlungsfeld, sondern auch kommunikatives Phänomen. Durch Ernährung und entsprechender Handlungen werden einerseits Identität und soziokulturelle Werte zum Ausdruck gebracht, andererseits Vorstellungen einer legitimen Ernährung konstruiert. Darüber hinaus ist Ernährung Gegenstand zahlreicher gesellschaftlicher Diskurse.

Tina Bartelmeß

Kapitel 3. Thematischer und theoretischer Zugang zum Untersuchungsfeld

In dieser Arbeit steht nachhaltigkeitsbezogene Ernährungskommunikation der deutschen Lebensmittelwirtschaft als bedeutender Wirtschaftsbereich und Teilbereich der gesamtgesellschaftlichen Ernährungskommunikation im Zentrum. Dieser Abschnitt beleuchtet die Struktur der deutschen Lebensmittelwirtschaft als Untersuchungsfeld und nähert sich aus neoinstitutionalistischer Perspektive auf die in dem Untersuchungsfeld bedeutenden regulativen, normativen und kulturell-kognitiven Koordinationsmechanismen für nachhaltigkeitsbezogene Verantwortung und -kommunikation von Unternehmen. Anschließend wird erläutert, inwiefern im Kontext von Nachhaltigkeit Unternehmensverantwortung und -kommunikation auch als Ernährungsverantwortung und -kommunikation zu verstehen sind und der Forschungsstand zu CSR-Kommunikation in der Lebensmittelwirtschaft aufgearbeitet.

Tina Bartelmeß

Influences of Perceived Environment Uncertainty on Sustainable Destination Management Practices for Malaysian Tour Operators’ Businesses

Sustainable development has emerged as an important consideration in global tourism development. Realising the importance of this type of development, tour operators are encouraged to be more involved in their roles for destination sustainability. In addition, it is important to determine the factors that may influence the adoption of sustainability among tour operators in Malaysia. Therefore, the objective of this paper is to determine the influence of perceived environment uncertainty among tour operators towards the adoption of sustainable destination management practices based on the changes of customer demand, advanced technology and government regulation factors. For this study, the quantitative method was utilised by using semi-structured questionnaire, whereby data obtained from 192 respondents were analysed using SEM PLS 3.0 to determine the relationship of these factors. The results indicated that changes in market demand and government regulations influenced the adoption of sustainable destination management practices, whereas changes in advanced technology posed no impact on such practices. This was suggestive of tour operators’ businesses that need to be more alert towards the changes in market demand for the tourism industry in Malaysia, as well as changes in governmental regulations and policies. Future research would be useful in assessing the effect of tourist’s demands for sustainability, as well as the identification of other factors that may influence the adoption of sustainability in tour operator businesses, as these areas are gaining much attention across the tourism industry worldwide.

Maisarah Abd Hamid, Salmi Mohd Isa

An Analysis of Corporate Social Responsibility and Role of Intermediaries for Value-Added Services

Consumers represent the largest market segment by total population and frequency of transactions across the global economy. However, many potential customers of products are unable to purchase goods due to their low income. The root causes of poverty are explored in terms of consumer products, the role of intermediaries, and the social responsibility of corporations. Consumer purchases often travel through intermediaries that extract profits from the value chain because of market structures and industry customs. This study reveals the hidden costs to consumers in the prices of common fungible consumer products, namely disposable batteries. This study examines the members of the value-added chain, and their contributions relative to the producers of the product. It will propose a model for transactional reallocation with respect to the marginal utility of intermediaries and the final price to end users. It is further proposed that the creation of a national market to reduce intermediary costs will more readily link final users with producers. Based on this analysis it was determined that opportunities exist to create greater profit margins for manufacturers who could then increase capital expenditures, reinvest in research and development while providing greater wages to unskilled labor.

Jeffrey Darville, Alessio Faccia

The Business Going Concern: Financial Return and Social Expectations

The present work aims to analyze the corporate social responsibility from a new perspective, observing the link between a progression of business and the distribution of risks between different expectations. The study of the relationships between uncertainty, risk and corporate persistence represents an opportunity to think about the rising concern of the companies, considering both the need for financial returns and human–environmental expectations. Starting from the study of economic–business culture, this paper deals with uncertainty and risk as distinct concepts, analyzing the meaning of “common risk”. Subsequently, the cornerstones of the economic order of the company are pointedly displayed, while also highlighting the relation to the request for sustainable human and environmental development. These areas of analysis are intertwined with the issues that arise from the practice of corporate social responsibility (CSR) and the search for coherent structured tools for fair disclosure. Social balance can be viewed as one of the principal mechanisms designed to improve the structured external information system. This is a formalized tool that is principally designed to focus our attention on the analysis concerning the production/distribution of value. These surveys allow finding the value system based on the ongoing progression of the company and, consequently, the distribution of risks between different expectations. The research was conducted by using an unstructured approach, classified as qualitative. The authors find out that the continued development of a business is undermined by the economic–financial sustainability of the human and environmental framework that characterize the production. The shortcomings of a big company turn into a crisis of a community and this calls into question the role that the Government intends to play in the human and environmental fields, also considering the constraints deriving from supranational agreements.

Francesco Manni, Alessio Faccia

Sukuk on the Socially Responsible Investments Market

The aim of the chapter is to examine to what extent investment funds implementing the strategy of socially responsible investing engage their funds in the assets of the Islamic financial market. Particular interest was focused on the sukuk—the most known Islamic capital market instruments. Research was conducted by way of applying critical analysis to the literature of the subject. The study yielded results indicating a total lack of sukuk in the portfolios of leading mutual SRI funds. The reason of this phenomenon may be the perception of sukuk as instruments not conforming to the idea of responsible finance, but narrowly related to Islamic ethics.

Dariusz Piotrowski

Adoption of Banking Products and Services by Young People: Motives, Terms, and Preferences

The paper refers to the phenomenon of adoption of bank products and services by young people (up to 26 years old) in Poland with taking into account children, youths, and young adults as clients of banks. The purpose of the paper is to identify and characterize the motives, terms, and preferences of using banking products and services by the mentioned groups. The research was conducted by studying literature, analyzing bank offers, as well as investigating the group of 209 young people (up to the age of 26) with CAWI technique in the period of January–February 2017. The study confirmed that adoption of banking products and services is primarily dependent on level of education and place of residence. Young people start adopting banking products and services before they become adults and they use them in an active and frequent manner in contrary to other financial services. People under 26 usually use many but simple products. The choice of banking offers is primarily determined by shopping and payments, and the use of credit is very limited.

Michal Buszko, Leszek Dziawgo, Dorota Krupa, Malwina Chojnacka

Environmental Regulatory Arbitrage by Business Groups in the Context of the European Union’s Emission Trading System (EU-ETS)

Although the EU-ETS is implemented in all member states as the cornerstone of Europe’s climate policy, there is still significant cross-country variation in the stringency of its implementation. In this chapter, we explore how these differences between home and host countries of international business groups explain carbon emissions at the affiliate level. Using an extensive dataset of business groups with facilities covered by the EU-ETS, we find evidence of intragroup regulatory arbitrage (RA) in that affiliates with foreign parent companies show significantly higher carbon emissions compared to domestically owned affiliates. Moreover, stringency of the host country’s implementation of EU-ETS only reduces affiliates’ emissions for domestically owned affiliates while stringent implementation at parent level seems to exacerbate carbon emissions at affiliate level. However, this RA-behavior is strongly influenced by the affiliate’s carbon allowances. In line with recent results on the effectiveness of the EU-ETS, affiliates with carbon allowance shortages (under-allocated) provide fewer opportunities for intragroup regulatory arbitrage. Our results therefore not only stress the importance of cross-country uniformity of EU-ETS implementation but also the allocation mechanism at firm level for the proper functioning of the cap-and-trade system.

Frederiek Schoubben

Chapter 10. Open-Sourcing Civil Society

What role does civil society play in managing the effects of creative destruction? What are the prospects of open-source social networks? Can new technologies like the blockchain enable the rebirth of mutual aid societies? I argue that we can draw broad lessons about how to build communities in the internet era from the successful operation of open-source projects. Open source is successful because of a technological infrastructure that enables people to interact in particularly productive ways. I discuss the limits of open source and ask whether the same kind of infrastructure can be adapted for social purposes, and for expanding the operation of non-profits.

Vlad Tarko

Chapter 7. Chinese Global Firms: Challenges and Opportunities

The rise of Chinese global firms has been quite noticeable since 2000. This chapter examines challenges and opportunities of Chinese global firms. Since 2000s, there has been a significant increase of Chinese firms listed in Global Fortune 500. Amongst major nations, China’s growth speed is most prominent. This chapter examines the strategic process of rapid catch-up and global competitiveness and provides illustrations of Chinese global firms for illustrations. Challenges and opportunities of Chinese global firms are also discussed.

Prof. Paul Hong, Prof. Young Won Park

Chapter 5. Evolution of Business Models

This chapter discusses changing requirements of industry competitiveness in terms of five flows: (1) Productivity; (2) Quality Excellence; (3) Value Chain Capabilities; (4) Ecosystem Sustainability; (5) BoP and ToP Interface Capabilities. Each of these flows is explained, with their primary characteristics and associated strategic priorities described.

Prof. Paul Hong, Prof. Young Won Park

Chapter 6. Government Versus Private Sector-Led Smart Village Development Policies and Programs in India

In recent years, India has made innovative attempts to develop villages. Two of the latest are the government-run programs, Provision for Urban Amenities in Rural Areas (PURA), and Member of Parliament Model Village Plan (MPMVP). PURA aims for injecting urban amenities and job opportunities in villages. The MPMVP intends to improve the wellbeing of selected gram panchayats (model villages) through a bundle of coordinated programs. Side by side, private sectors have run a very successful smart village development programs in Gujarat, Bihar, and Puducherry. This paper reviews both the government and private sector-led smart village development policies and draws lessons for the future. This research found that the private-led smart village programs were more effective than the government-run PURA and MPMVP. The reason is that the private sectors earn goodwill and trust by addressing critical village needs, and through that goodwill, they expand their social contribution to the entire village. Whereas, the top-down government-run smart-village programs claim big but deliver little due to shifts in political mindset, lack of earmarked funding, and weak local-implementation capacity.

Tej Karki

Parasoziale Macht – Konzeption eines Machtbegriffs im Rahmen der Analyse von Marken-Kunden-Beziehungen

Die Konzeption der Machtrelation zwischen Unternehmen und Kunden stellt eine Herausforderung dar, da gängige Machtkonzepte häufig ungeeignet sind, diese angemessen zu modellieren. Daher schlägt dieser Beitrag vor, in Anlehnung an das Konzept der parasozialen Beziehung die Etablierung einer parasozialen Machtstruktur abzuleiten: Das Konzept der parasozialen Macht umfasst die freiwillige Bindung des Kunden an Unternehmen, weil diese in der Lage sind, dem Kunden kommunikativ eine wünschenswerte Vorstellung symbolisch zu vermitteln. Dabei berücksichtigt der vorliegende Beitrag, dass Konsumenten in weitere Machtbeziehungen wie echte soziale Kommunikationsbeziehungen oder gesellschaftlich-diskursive Machstrukturen eingebunden sind, welche eine parasoziale Machtstruktur beeinflussen. Aus diesem Grund stellt die parasoziale Machtbeziehung ein subjektzentriertes Konzept dar, welches dennoch von einer symmetrischen Machtstruktur ausgeht, da Kunde und Unternehmen jeweils einen produktiven Beitrag zur Ausgestaltung der parasozialen Macht leisten.

Michael Roslon

Konsumentenmacht – Freiheit, Souveränität oder ökonomische Funktionalisierung?

Der Beitrag untersucht Macht aus der Perspektive betriebswirtschaftlicher Funktionslogiken, um anschließend die Frage zu stellen, inwiefern eine Ausweitung solcher betrieblichen Funktionslogiken im Hinblick auf das Marketing, den Markt und den Konsumenten zu erkennen ist. Dazu werden aufbauend auf dem historischen Begriff der Konsumentensouveränität bestimmte Entwicklungslinien der Konsumentenforschung und des Marketinginstrumentariums sowie Fragen der strukturellen Macht kritisch analysiert und exemplarisch am Beispiel des Nudgings hinterfragt. Abschließend wird untersucht, inwieweit Ausübung von Macht gegenüber dem Konsumenten dem Theorem der qualitativen Freiheit gegenübergestellt und die Legitimität von Macht an diesem gemessen werden sollte.

Lutz Becker, Christian Barbuia, Guido Scholl

Chapter 6. Past and Present Practices of Lobbying and Its Regulation

This chapter offers an overview of the development of lobbying regulation around the world by focusing on the well-known and most elaborated cases—countries with the Commonwealth heritage that were the first to regulate lobbying—the United States, Canada, Australia, and the United Kingdom. Then, the chapter discusses regulations in European institutions as a representative of non-single country jurisdiction. The chapter also shows how the defined measures of transparent lobbying are implemented into practice. Not all countries and their representatives are enthusiastic about regulating lobbying and there is no single pattern how to regulate lobbying. Passionate discussions are usually held between the participants as to whether legal regulation or self-regulation should be introduced, and who should be the subject of these regulations.

Šárka Laboutková, Vít Šimral, Petr Vymětal

Chapter 5. A Theoretical Model of Lobbying

This chapter offers a deeper theoretical analysis of rational-choice principles, interests, subjects, and methods of mediating interests including the position of interest groups in democratic political systems. A stakeholder-centered model is presented based on a simple scheme of interest groups, decision-makers, business, and the public. Three hypothetical situations are modeled: a world with no lobbying, with non-transparent lobbying, and with transparent lobbying. The role of information symmetry is discussed. It is argued that non-transparent lobbying can lead to government failures as it can lead to illegal practices of influence and corruption, with their economic implications. The failures are often corrected by some form of regulation but any regulation should always be discussed with regard to efficiency and the optimum of its outcome.

Šárka Laboutková, Vít Šimral, Petr Vymětal

ESG Awareness and Perception in Sustainable Business Decisions: Perspectives of Indian Investment Bankers vis-à-vis Selected European Financial Counterparts

Sustainable business and investments are gaining widespread attention in recent years. Institutional investors and companies are undertaking measures to integrate sustainability in their business operations. In fact, modern tools and techniques are being constructed and implemented to conduct ESG analysis and integrate ESG factors in their portfolios. However, the pertinent role of investment bankers who assists institutional investors through their advisory services cannot be undermined. The present study attempts to comprehend the level of ESG awareness and perception of investment bankers. In addition, it attempts to comprehend the sustainability choices in the Indian market vis-a-vis the developed markets in Europe. The study entails an exploratory case study research methodology with qualitative analysis of data. Data is accrued through primary survey and secondary research conducted in contexts of India, Germany, Austria and Switzerland. The results of the study are indicative of the increasing recognition towards sustainability issues among Indian investment bankers, subjected to limited availability of sustainability choices in the financial market. Conversely, innovative investment choices such as structured bonds, mandates and investment products have gained recognition in the west. The stated recommendations in this paper are expected to be immensely beneficial for policy makers, institutional investors, investment bankers and companies.

Ria Sinha, Manipadma Datta, Magdalena Zioło

Divestment from Coal Sector in Response to Higher Risk Assessment by Insurance Companies: Poland Case Study

The changes in the approach of insurance companies to risk assessment related to climate change are the subject of the analysis. The following risks were taken into account: material risk resulting directly from extreme weather phenomena, legal and regulatory risk related to international efforts to reduce greenhouse gas emissions and reputation risk associated with preferences of increasingly aware stakeholders. The policy against coal sector and divestments demonstrated by chosen insurance companies were analyzed. Observations concerned the insurance markets in the years 2015–2018 with particular emphasis on the coal sector in Poland. As a result of the research, it was found that the changes in the understanding and transparency of climate risk reporting affect the functioning of the financial sector in relation to investments in conventional coal mining and energy production. The new global trend is divestment from the coal industry. This may have a major impact on the future functioning of this sector in Poland, where the transition to a low-emission economy is still too slow. This is related to the gradual withdrawal of foreign insurance companies from the Polish coal sector. This may put the carbon industry and Polish insurers in a difficult situation in the near future.

Malgorzata Burchard-Dziubinska

Eco-labeling as a Tool to Implement the Concept of Corporate Social Responsibility: The Results of a Pilot Study

The considerations of this study are focused on determining the role that eco-labeling can play in the process of implementing the concept of Corporate Social Responsibility (CSR). In addition to the essence and basic functions of eco-labels, attention was also paid to the problems accompanying the dissemination of eco-labels. The main part of the article is a subsection presenting the results of own research, the main objective of which was to identify the impact of the implementation of the CSR concept, and in particular, used by eco-labelling companies, on purchasing decisions of respondents. Using the syllogistic reasoning in the process of analyzing the results of the aforementioned research, the authors also tried to answer the question: Can eco-labeling be an effective tool for implementing CSR? The application of research methods is the analysis of literature and surveys.The conducted research shows that messages of the social responsibility of a given company may arise consumers’ desire to buy products of that enterprise. For the majority of respondents—regardless of gender—the product’s social or ecological mark had no impact on their purchasing decisions. Research has exposed the very low level of knowledge of eco-markers, which combined with the treatment of eco-markers as a sub-criterion of purchase decisions, questions the efficiency of eco-labeling as a tool for implementing the CSR concept.

Dorota Teneta-Skwiercz

Corporate Social Responsibility Activities and The Firm’s Value: The Case of Containers and Packaging Industry Sector

This study analyzes the influence of Corporate Social Responsibility (CSR) initiatives on the firms’ value. The scope is the Container and Packaging Industry Group companies operating in three regions. The common perception is such that packaging materials have negative impact on the environment. Therefore, we expect CSR activities must positively influence and add value to the company’s financial performance, increasing share values. We utilized ASSET4 database of Thomson Reuters between the period 2012–2016. Three main area of CSR scores were considered as independent variables (Environmental, Social and Corporate Governance Scores). Price to Earnings Ratio (PER) and Tobin’s Q Values were used as dependent variables. The geographical locations were taken as controlling variables. We observed the value of companies are not increasing as a direct influence of CSR Activities individually, but as a combination of all three components which are categorically assessed by region. The main conclusion is that investing in CSR is not only having a goodwill by customers and consumers, it can help companies earn real share value as well. Thus, it needs to be part of corporate purpose. Our recommendation to these companies are to communicate CSR activities timely and in full to stakeholders, showing their contribution to the society. It will not only help in mitigating the overall negative image of packaging industry with respect to environment and sustainability aspects but also gain public support as people will trust them as a positive contributor.

Tomasz Słoński, Goksin Ilbasmis

Overall Assessment of Corporate Social Responsibility and Irresponsibility: A Map of Responsibility

The article presents a method of making a comprehensive assessment of corporate social responsibility based on the use of graphic form. The proposed map of the overall responsibility assessment is a two-dimensional coordinate system that takes into account two areas of evaluation: corporate social responsibility (CSR) and corporate social irresponsibility (CSI) and two criteria for assessing these areas: the extent of impact on stakeholders and intentionality/strategicity.

Ewa Głuszek

Kapitel 6. Auswertung und Ergebnisdarstellung

Nachfolgend werden die Ergebnisse der empirischen Untersuchung innerhalb von Fallstudien einzeln ausgewertet (Kap. 6.1 bis 6.5) bevor im Anschluss eine gemeinsame Interpretation der Ergebnisse unter Rückgriff auf den angelegten theoretischen Rahmen vorgenommen wird (Kap. 7). Die Darstellung der Fallstudien wird dabei wie folgt gegliedert: Nach einer kurzen allgemeinen Vorstellung der Unternehmen unter Einordnung der Samplekriterien wird erstens die Unternehmensentwicklung der jeweiligen KMU entlang besonderer Lebensereignisse beschrieben und die Genese der Kommunikation entlang dieser Ereignisse abgebildet. Die zentralen Lebensphasen, die als Einflussfaktoren auf die Genese und Weiterentwicklung der Mittelstandskommunikation wirken können, werden jeweils in einer Chronik zusammenfassend dargestellt.

Luisa Winkler

Chapter 4. The Climate Change Denial Industry

What has been labeled ‘the climate change denial industry’ has played a significant role in preventing or slowing action to address the human causes of catastrophic environment change. So, as was noted in Chap. 3 , this ‘industry’ is one of the factors that have contributed to the maintenance of a trajectory toward humanity’s final hundred years. The effectiveness of the industry is also a reflection of the vulnerability to challenge that scientists create when they represent science as a source of absolute Truth. But the effectiveness of the industry also illustrates the power of specific industries, organizations and individuals to influence public perceptions and key actors in positions of political power. And, finally, the changes in strategy on the parts of those in this industry, as the signs of catastrophic human-caused environment change become increasingly obvious, provides yet another element of the politics of the final hundred years of humanity.

Ian Cook

Kapitel 3. Über das echte Personaler*innenleben, und wie man es meistert

Candidate Experience ist seit langem eines der wichtigsten HR-Themen. Es ist kein Geheimnis mehr, dass Arbeitgebende gerade bei der Anbahnung von Kontakten zu Kandidat*innen eine gute Figur abgeben müssen. Ganz passend zu einem meiner Lieblingssprüche „Arbeitgebermarke ist wie Disko, entweder du siehst geil aus oder du tanzt allein!“, müssen Unternehmen dafür sorgen, dass über den gesamten Recruitingprozess hinweg alles stimmt.

Jannis Tsalikis, Eva Stock

Societal Transformations Through ICT as a Shared Public Infrastructure

Advancements in information technology have played a central role in the economic, political and cultural globalization of the world. While commercial ventures have thrived by leveraging information technology, governments and multilateral institutions might often view technology as a means for doing things as opposed to the way of doing things. Owing to the multitude of development initiatives being carried out at any given point in time development institutions face challenges in scaling the collective impacts of such interventions. In order to address these gaps, the technology division for social inclusion at Mindtree has developed a cloud-based ‘Public Goods Platform’. The objective is to enable governments to provide digital platforms as a public service to its citizens, integrating multiple social development models, theories of market economics and scaling the impact to a larger section of the society especially the vulnerable sections. The core tenant of the Public Goods Platform is inspired by the concept of public goods—‘it is non-excludable’ and ‘non-rivalrous’.

Karan Rai Bahadur, Ojas Vyas, Prashant Mehra

7. Implications and Conclusions

The description of the model included a number of implicit and explicit suggestions for action by various actors. The sections that follow further elaborate on how to use the model to frame the approach communities, companies, governments and organizations take in dealing with situations and with each other. The first section discusses approaches that apply to all actor groups, and subsequent sections elaborate aspects specific to particular actor groups.

Jan Boon

4. Case Studies

For this book, I selected five of the nine case studies I conducted in the hope that they will provide useful touchstones for the reader. My Ph.D. thesis describes the details of all nine case studies (Boon, 2015). For each case, I present the following information: field study details; project description; context; patterns and characteristics of relationships; company social responsibility approach; and perceived present and future benefits and harms at the time of the study. I finish each case study with a brief comment on the status in September 2019 of the project.

Jan Boon

5. Analysis and Interpretation

This chapter will show that the key concepts discussed in Chap. 3 : relationships and their indicators, meeting transactional needs, meanings given, reference communities, and decision and change processes provide a useful framework for understanding the course of social events during mineral exploration. I begin with general comments on the relationships observed in the case studies, followed by a detailed description of the method that I used to assign a qualitative risk-of-conflict measure to each of the relationship indicators for the case studies (using the Fruta del Norte case as an example). I then combine the resulting risk-of-conflict measures for the five cases into a comparison table that presents a pictorial representation of the qualitative measures of risks associated with each case. I accompany the table with a summary risk-of-conflict narrative for each case. The remainder of the chapter discusses the interactionist processes at work in terms of meanings, reference communities and change.

Jan Boon

2. Context

This chapter summarizes the context in which mineral exploration takes place. It discusses the mining cycle, describes the groups of actors involved in or affected by mineral exploration and looks at the risk of social conflict. In addition, it describes the social responsibility concept, its evolution and related international codes and guidelines. Finally, it pays attention to the special place occupied by indigenous people and the concept of Free, Prior and Informed Consent (or Consultation) and comments on the distance that still needs to be covered.

Jan Boon

1. Introduction

The author undertook this study to provide a sociological framework for understanding the relationships involved in mineral exploration and the processes through which they exert their influence. This chapter gives a brief overview of the related subjects discussed in subsequent chapters.

Jan Boon

Kapitel 2. Warum ein Haushalten in Kreisläufen unsere Wirtschaft revolutionieren könnte

Nutzen und Wissen, Eigentum und Haftung, Werte und Identität – ein Haushalten in Kreisläufen ist anders

Ein Haushalten in Kreisläufen betrifft Naturkapital, Humankapital, Kulturkapital sowie das weite Feld der nicht-monetären Gesellschaft, der sharing society.Die lineare Fertigungsgesellschaft ist wie ein Fluss; sie lebt vom Verkauf ihrer Güter und wird getrieben durch Mode, Emotionen und Fortschritt, ihr Erfolg misst sich an der Durchflussmenge und wird in nationalen Statistiken bis ins Kleinste erfasst. Ein Wirtschaften in Kreisläufen ist wie ein See; sein Motor ist die Nutzenoptimierung, sein Erfolg wird gemessen an der Zunahme von Qualität und Quantität der Bestände an gefertigten Gütern und Natur-, Human- und Kulturkapital, welche statistisch noch kaum erfasst sind.Die Vision einer neuen werterhaltenden Nutzen-Ökonomie ist keine Utopie, sondern schon weltweite Wirklichkeit.

Walter Stahel

Towards an Eco Responsible Corporate Governance

A New Challenge for an Ecological Transition

This paper sheds light on the transition from traditional governance to ecological corporate governance in a Moroccan context. In fact, we propose a new desionel model that illustrates the relationship between an eco-responsible decision and the corporate governance system. In this paper we discuss the variables of an eco-responsible decision and their impact on the corporate governance system. The latter is composed, in one hand, by three powers: sovereign, executive and supervisory, and it’s characterized by six regimes, by referring to a review of rich and varied literature in the other hand. The innovative added value of our perception is to demonstrate the importance of the ecological aspect in a corporate governance system by focusing on a company as an active economic agent responsible for climate change. Indeed, to confirm the existence of such a relationship, we choose the mathematical method of neural networks as a method of classification and analysis. This choice highlights our work and makes it different from other previous and current works discussing the same subject.

Oumaima Riad, Sahar Saoud, Lamia Boukaya, Khalid Azami

Chapter 4. Findings and discussion

Firstly, this chapter describes the sample of the empirical study (section 4.1). Then, the findings gained in the relevance of VBM in specifically identified areas of management will be outlined and discussed. This starts with the findings in relation to strategic decision-making (section 4.2).

Carola Normann-Tschampel

Chapter 2. Literature review

The literature review will cover different topics to provide a basis for the empirical study. Firstly, section 2.1 will outline different facets of Mittelstand as specific phenomenon to be researched. Secondly, a brief introduction to value-based management will be provided in section 2.2.

Carola Normann-Tschampel

6. Workplace Management

Modern Facilities and Workplace Management: Processes, Implementation and Digitalisation is about the importance of workplace strategy. Digitalisation and an increase in diversity with regards to gender, age, levels of ability and cultures have altered the way we work and our workplaces are changing accordingly. Flexibility concerning when, where and how work is done will also increase. This chapter shows why it is important to steer this adaption process. It shows that designing offices with regards to employees’ needs is a key factor in raising engagement, productivity and motivation in the workplace. This chapter explains how to develop and implement a workplace strategy that will enable companies to make their workplaces fit for the future. It helps to identify the people that should be involved in workplace management. A step-by-step implementation guide is provided to illustrate how a workplace management process positively impacts work environments.

Alexander Redlein, Claudia Höhenberger, Pat Turnbull

Partizipation und reflexive Vermittlung in der gesellschaftsorientierten Kommunikation von Unternehmen

Aus der gewachsenen Erwartung der Zivilgesellschaft zu partizipieren ist in den vergangenen Jahren insbesondere in Unternehmen sowie in von ihnen beauftragten Agenturen ein neues Handlungsfeld der strategischen Kommunikation hervorgegangen, dessen Akteure sich unter dem Begriff der „Akzeptanzkommunikation“ versammeln. Der Aufsatz befasst sich mit der Gestalt dieses Handlungsfeldes. Er nimmt strategische Kommunikationsziele, Instrumente sowie das Berufsfeld in den Blick. Im Mittelpunkt steht dabei die Frage, wie Partizipation zu Akzeptanz beitragen kann, die aus Sichtweise der neo-institutionalistischen Organisationstheorie diskutiert wird. Daraufhin wird Partizipation aus theoretischer Perspektive des Kommunikationsmanagements konzeptualisiert und ein Framework zur Implementierung von Partizipation für die Unternehmenskommunikation entwickelt.

Felix Krebber
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