scholarly journals Introducing public procurement tenders as part of corporate communications: a typological analysis based on CSR reporting indicators

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Sebastian Knebel ◽  
Peter Seele
Keyword(s):  
Public Procurement ◽  
Self Regulation ◽  
Government Procurement ◽  
Sustainability Indicators ◽  
Global Reporting Initiative ◽  
Corporate Communications ◽  
Content Type ◽  
Csr Communication ◽  
Csr Reporting ◽  
Sustainable Procurement

PurposeCorporations have to increasingly include corporate social responsibility (CSR) communication by responding to public procurement tenders because of the recently revised Government Procurement Agreement (GPA) concluded by the World Trade Organization (WTO). The authors argue that procurement tenders are to be seen as part of corporate communications, particularly when aligned with CSR reporting and performance indicators as proposed by the Global Reporting Initiative (GRI). The recently published ISO 20400 on sustainable procurement lacks a clear usage indication of sustainability indicators (SIs). This paper aims to close this gap.Design/methodology/approachThe paper performs a typological analysis of sustainability indicators in a sample of 665 currently used SIs. Furthermore, the paper conceptualizes a SIs selector for Sustainable Public Procurement (SPP) which is based on the typological analysis and acknowledges recent developments in the evolution of SIs.FindingsThe SIs typology results in three indicator types. The typology leads to the conceptualization of SI’s selector for sustainable public procurement. It enables professionals to build indicators for SPP considering the context of sustainability with impact valuations and allows scholars to advance research on measurement and decision-making.Originality/valueTo the authors’ best knowledge, this is the first introduction of procurement tender processes as part of corporate communications. Furthermore, the derived typology contributes an overview of existing SIs used in CSR communication. The paper contributes a self-responsible and pragmatic approach to CSR theory as private business self-regulation and a definition of SIs for corporate communications.

scholarly journals Framing sustainability in public procurement by typologizing sustainability indicators – the case of Switzerland

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Sebastian Knebel ◽  
Peter Seele
Keyword(s):  
Online Survey ◽  
Common Ground ◽  
Public Procurement ◽  
Corporate Sustainability ◽  
Implementation Process ◽  
Climate Change Impacts ◽  
Sustainability Reporting ◽  
Sustainability Indicators ◽  
Content Type ◽  
Csr Reporting

Purpose Sustainable public procurement (SPP) lacks common means for its operationalization within legislative latitudes. Through the translation of sustainability indicators (SIs) from CSR and corporate sustainability reporting into the needs of SPP, this paper aims to support the framing process of sustainability in public procurement. This paper does so along with the case of Switzerland. Design/methodology/approach This paper performs a typological analysis of well-established SIs from CSR reporting to propose a criteria framework for SPP. Second, this paper tests the framework’s usability and feasibility with an expert online survey conducted in the Swiss SPP landscape. Findings This paper proposes 10 generic criteria to frame the operationalization of SPP. Furthermore, public procurement experts from Switzerland evaluate the SPP framework as useful and feasible. Research limitations/implications A limitation of the study can be seen in its deductive approach. Thus, it rather complements recent inductive approaches of SPP type and frame developments than replacing them. Future studies can further refine the understanding and operationalization of sustainability in public procurement. Practical implications The generic SPP criteria framework provides a common ground for the operationalization of SPP building on existing sustainability performance measurement knowledge and a frame to operationalize sustainability measurements for public tender processes. Social implications Implementing sustainability in public procurement potentially changes market behaviors globally toward social equality and minimization of climate change impacts. This research aims to support the SPP implementation process. Originality/value To the best knowledge, this is the first attempt to directly translate established SIs from sustainability reporting into public procurement to frame SPP and to use existing sustainability measurement knowledge for its operationalization and harmonization.

scholarly journals CSR communication and firms’ ability to win public procurement contracts

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ouiam Kaddouri ◽  
Stephane Saussier
Keyword(s):  
Public Procurement ◽  
Empirical Studies ◽  
Regulatory System ◽  
Content Type ◽  
Csr Communication ◽  
Csr Reporting ◽  
Public Contracts ◽  
Corporate Social ◽  
Procurement Contracts ◽  
The Impact

PurposeThis paper aims to examine the link between the corporate social responsibility (CSR) communication efforts of companies and their ability to obtain public procurement contracts.Design/methodology/approachThe authors are exploiting a database with the number of public procurement contracts won by SBF 120 companies in France and a constructed CSR index over the period of 2007–2015. The authors provide estimates of the amount of public contracts won by those companies.FindingsThe results suggest a striking influence of CSR communication on the ability of firms to win contracts.Research limitations/implicationsThis study focused on the case of the SBF 120 companies under the French regulatory system and European directives, which are different from the obligations in North American countries. Second, our constructed CSR index may be too simplistic in nature, and its application is limited only to the French context. Third, we do not have any evidence about the efficiency of well-ranked firms in our study. CSR reporting is still considered to be a form of communication, even if formal, that can contain information that does not especially reflect reality, as the scandals of several companies have shown in recent years (e.g. Volkswagen, Eiffage, Enron).Practical implicationsCompanies should consider Business-to-Government (B-to-G) market when investing in CSR actions.Originality/valueThis is one of the first empirical studies measuring the impact of CSR on the ability of companies to win public contracts.

Apparel firms’ corporate social responsibility communications

2015 ◽  
Vol 28 (1) ◽  
pp. 37-55 ◽  
Author(s):  
Hongjoo Woo ◽  
Byoungho Jin
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Social Issues ◽  
Content Type ◽  
Csr Communication ◽  
Study Approach ◽  
Csr Reporting ◽  
The Usa ◽  
Managerial Implications ◽  
Corporate Social

Purpose – Corporate social responsibility (CSR) communication is a strategy to address companies’ goodwill to the society. Based on the institutional theory suggesting the influence of environmental factors of companies’ country-of-origins on their marketing practices, the purpose of this paper is to explore and compare the CSR communication practices of apparel firms from different countries. Design/methodology/approach – As a case study approach, this study investigates six apparel firms’ CSR communication disclosures on the official websites using a content analysis method and the Global Reporting Initiative’s categorial CSR reporting guidelines. Findings – Findings revealed that the six firms’ CSR communication adoption levels and focusses varied; the USA firms largely focussed on labor issues, while the European firms focussed on environmental issues and the Asian firms centered on social issues. Research limitations/implications – Although this study has limitations that pertain to case studies in general, this study provides academic contributions to the literature and managerial implications about different CSR focusses and communication activities across countries. Originality/value – CSR is especially important for the apparel business that highly involves social issues such as labor-intensive production. However, limited research showed how apparel firms are actually communicating CSR. This study was one of the early attempts on this topic.

scholarly journals SME’s disinclination towards subcontracting in the public sector markets: an attributional perspective

2022 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Temidayo Akenroye ◽  
Jonathan D. Owens ◽  
Adekunle Sabitu Oyegoke ◽  
Jamal Elbaz ◽  
H.M. Belal ◽  
...  
Keyword(s):  
Public Sector ◽  
Attribution Theory ◽  
Policy Development ◽  
Public Procurement ◽  
Explanatory Power ◽  
Government Procurement ◽  
Structured Interviews ◽  
Content Type ◽  
North West ◽  
The Public

Purpose This study aims to examine the causes of small and medium-sized enterprises (SMEs) disinclination towards subcontracting in public sector markets. Previous studies have revealed that UK SMEs are reluctant to do business with the public sector through the subcontracting route, but the reasons for this lack of enthusiasm have not been widely researched. Design/methodology/approach Drawing on semi-structured interviews with SMEs competing for public contracts in North West England, a qualitative study was performed, from which several themes emerged. Findings The findings were synthesised into a framework underpinned by attribution theory, to portray situationally and dispositionally caused factors that were used to interpret SMEs’ behaviour. Social implications The findings can guide policy development and government interventions in developed and developing countries, aimed at using public procurement as a policy tool to develop the small business sector. Originality/value This paper contributes in a unique way to an emerging discourse on how subcontracting can facilitate the access of SMEs to government procurement spending. It adds to knowledge regarding the explanatory power of attribution theory – from its base in social psychology.

Information asymmetry in CSR reporting: publicly-traded versus privately-held firms

2020 ◽  
Vol 11 (1) ◽  
pp. 207-232 ◽  
Author(s):  
L. Emily Hickman
Keyword(s):  
Information Asymmetry ◽  
Global Reporting Initiative ◽  
Publicly Traded ◽  
Private Companies ◽  
Content Type ◽  
Public Firms ◽  
Csr Reporting ◽  
Reporting Decisions ◽  
Privately Held Firms ◽  
Privately Held

Purpose This paper aims to investigate the motivations behind the publication of corporate social responsibility (CSR) reports, and particularly the effect of information asymmetry between firms and their owners. Design/methodology/approach A natural experiment contrasting the CSR reporting of private vs public firms is used to test whether the degree of information asymmetry is a significant factor in the decision to publish CSR reports. Using a hand-collected sample of the 239 largest US private companies matched with publicly-traded firms, the effect of these inherently different information environments on CSR reporting is tested through logistic regression. Factors suggested by stakeholder and legitimacy theories are tested for their differential impact on private vs public firms’ decisions to publish a CSR report. Findings Results indicate that private firms are less likely to publish a CSR report than similar public firms. Public firms also follow Global Reporting Initiative guidelines more frequently, consistent with signaling report quality to dispersed investors. A subsample of private companies facing greater information asymmetry is found to be similar to public firms in their reporting behavior, reinforcing the link between information asymmetry and CSR disclosure. Further analysis suggests that non-owner stakeholders play an important role in private companies’ CSR reporting decisions. Practical implications In addition to accounting and governance scholars, the findings should interest private firm managers preparing for an initial public offering (IPO), as the evidence suggests that CSR reporting is used to communicate information to dispersed investors. The insight into reporting motivations should be useful to accountants engaged in CSR consultation and assurance. Social implications With the growing attention paid to the CSR performance of firms, demonstrated by the growth in socially responsible investing, the study provides evidence that effective communication of CSR information to investors may play a key role in CSR-engaged firms’ disclosure strategies. Originality/value To the best of the author’s knowledge, this study is the first to analyze the CSR reporting decisions of a large sample of publicly-traded and privately-held firms. The results add to our understanding of what motivates firms to publish CSR reports, highlighting the importance of information asymmetry between the firm and its owners.

Diversity as job quality: toward the inclusion of trade unions in public procurement of social services

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Orly Benjamin
Keyword(s):  
Social Welfare ◽  
Trade Union ◽  
Trade Unions ◽  
Public Procurement ◽  
Government Procurement ◽  
Job Quality ◽  
Workplace Diversity ◽  
Organizational Diversity ◽  
Content Type ◽  
Effective Path

PurposeWhen union representatives are included in government procurement procedures for contracting-out of social welfare services, organizational diversity is enhanced if the job quality parameter, as reflected in the contract, is improved. Asking how unions are treated in government procurement procedures, this paper discusses an approach to diversity management based on the inclusion of unions.Design/methodology/approachAs part of a broader research project, interviews were conducted with six budget administrators and 16 occupational standards administrators employed by the Israeli ministries of Welfare, Education and Health; and with eight trade union activists. Grounded theory was applied for data analysis, revealing meanings of “trade unions” and “job quality.”FindingsBudgeting administrators manifested diversity resistance by means of only partially supporting trade union demands to enhance job quality. Their power position enabled them to prioritize the profit imperative of service providers; the diverse labor force operating the contracted-out service were consequently denied the ostensible benefits of workplace diversity.Practical implicationsUnionization, and trade union participation in social welfare procurement processes, is a potentially effective path to improving job quality and enhancing workplace diversity. However, more must be done to develop the institutional-level processes that will ensure that this potential is utilized to the full.Social implicationsIncluding trade unions in social welfare procurement processes is a potentially effective path to improving job quality and enhancing workplace diversity. However, specific actions are required to develop the willingness of budgeting administrators to recognize the association between union participation, job quality and the acknowledged benefit of promoting organizational diversity.Originality/valueAn institutional work perspective was used to detail how budgeting administrators involved in public procurement processes resisted diversity by undermining trade union action for job quality. By identifying three social processes deployed to side-track trade union campaigns for improved job quality, this research shows how the power struggle between budgeting administrators and union representatives ultimately undermines workplace diversity.

Antecedents of CSR disclosure in an emerging economy: evidence from the banking industry

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Kleber Vasconcellos de Oliveira ◽  
Paulo Roberto B. Lustosa ◽  
Fatima de Souza Freire ◽  
Frederico A. de Carvalho
Keyword(s):  
Latin American ◽  
Banking Industry ◽  
Negative Relationship ◽  
Emerging Economy ◽  
Global Reporting Initiative ◽  
Regulatory Capital ◽  
Content Type ◽  
Csr Reporting ◽  
The One ◽  
Csr Disclosure

PurposeThis study examines the factors which affect the adoption of corporate social responsibility (CSR) disclosure practices in line with Global Reporting Initiative (GRI) guidelines in Brazil's banking industry.Design/methodology/approachThe analysis comprised the deposits (demand and savings), fee income, employee expenses, regulatory capital (Basel ratio) and ownership structure of all Brazilian banks from 2006 to 2017. The sample totalled 1,613 firm-year observations. The authors used three binary regression models (logit, probit and complementary log-log) in order to choose the one that best fits the model proposed. The authors controlled for size, profitability, leverage and liquidity.FindingsThe main results show positive relationships between CSR reporting and both savings deposits and fee income. The authors also found that state-owned (foreign private-owned) banks have a positive (negative) relationship with probability of CSR disclosure. A negative relationship was found between CSR disclosure and regulatory capital, indicating that banks are more likely to publish GRI reports as they approach the minimum levels of the Basel ratio.Research limitations/implicationsSome banks may disclose CSR reports which do not adhere to the GRI guidelines; these were not captured in this study.Practical implicationsThe estimated model aids understanding of factors influencing CSR disclosure in the banking industry in an emerging economy, which may help bank regulators to adopt new approaches in their supervisory and regulatory roles.Originality/valueThis work is the first to document that both fee income and banks' regulatory capital are related to CSR disclosure. Furthermore, this study investigates the entire banking industry of a Latin American country over the longest and most up-to-date period the authors are aware of.

Factors influencing public procurement during disasters: the cases of Chile and New Zealand

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Raúl Aparicio-Arias ◽  
Jenny Moreno
Keyword(s):  
New Zealand ◽  
Disaster Management ◽  
Disaster Response ◽  
Public Procurement ◽  
Government Procurement ◽  
Structured Interviews ◽  
Case Study Methodology ◽  
Content Type ◽  
Goods And Services ◽  
Effective Manner

Purpose This paper aims to explore public procurement frameworks during disasters in Chile and New Zealand, identifying the factors that affect government procurement performance in disaster response. Design/methodology/approach This research adopted a case study methodology following a qualitative approach. Semi-structured interviews were conducted with government officers from Chile and New Zealand who had practice-relevant knowledge of public procurement and disaster management. Data was complemented by document reviews, including government reports and the records of disaster management organizations. Findings This paper finds public procurement to be negatively affected by several factors during disasters, including celerity and flexibility of response; market and supplier restrictions; pressures over procurement teams; centralism of procurement structures; lack of technical knowledge; competition and crossover of agreements; corruption; and price variations. Practical implications This paper includes policy recommendations on how to increase the effectiveness of disaster management and public procurement systems in countries at high risk of earthquakes and other disasters. Social implications This paper can help public procurement officers to provide a better response during disasters, supplying the goods and services required to the affected population in a timely and effective manner. Originality/value This paper addresses a gap in research by identifying factors which negatively impact government procurement and response during a disaster.

Centralization and decentralization of public procurement

2019 ◽  
Vol 16 (3) ◽  
pp. 262-276
Author(s):  
Karem Sayed Aboelazm ◽  
Attia Afandy
Keyword(s):  
Public Procurement ◽  
Ecological Factors ◽  
Government Procurement ◽  
Comparative Approach ◽  
Case Study Methodology ◽  
Content Type ◽  
The Public ◽  
Advantages And Disadvantages ◽  
Legal Frameworks ◽  
Procurement System

Purpose The purpose of this paper is to present and analyze the different concepts of centralized and decentralized procurement methods; identify the advantages and disadvantages of each method and the two methods of public procurement applied in the Arab Republic of Egypt in an attempt to overcome the disadvantages of the Egyptian system; and introduce a new framework for government procurement in Egypt. Design/methodology/approach The descriptive approach was used in the framework of the presentation and analysis of the concepts of centralized public procurement and decentralized public procurement. The comparative approach was used for presenting some of the experiences of countries in using public procurement methods. The legal approach was also used in the analysis of the legal frameworks governing the public procurement methods in the Arab Republic of Egypt. In addition, the case study methodology was used to study the role of the General Authority for Governmental Services in Egypt in the centralized public procurement processes. Findings This paper attempts to find the ideal method of public procurement in general and what is the method to be followed in the Egyptian case through the data presented and analysis of the Egyptian public procurement system. Research limitations/implications This paper attempts to present a model or a theory on how to determine the public procurement methods that should be used in a given country and give sufficient flexibility for the conformity between the two methods upon application depending on the ecological factors of each country. Practical implications This paper contributes to the development of the public procurement method in the Arab Republic of Egypt by showing the gap between the use of the centralized approach and the decentralized approach at all levels and providing solutions to bridge this gap. Social implications This paper provides implications to reduce corruption, increase transparency and give the opportunity to the largest number of private shareholders to participate in public procurement. Originality/value Although there is some literature on centralized and decentralized public procurement, there is a lack or scarcity of research and academic articles on this subject (Patrucco et al., 2017). This paper attempted to do so by filling this gap in this area of research.

scholarly journals Institutional and economic determinants of corporate social responsibility disclosure by banks

2019 ◽  
Vol 27 (2) ◽  
pp. 196-227
Author(s):  
Jonas da Silva Oliveira ◽  
Graça Maria do Carmo Azevedo ◽  
Maria José Pires Carvalho Silva
Keyword(s):  
Financial Crisis ◽  
Social Responsibility ◽  
Global Financial Crisis ◽  
Self Regulation ◽  
Theoretical Framework ◽  
Annual Reports ◽  
Content Type ◽  
Csr Reporting ◽  
Country Level ◽  
Csr Disclosure

PurposeThis study aims to explore the firm’s and country-level institutional forces that determine banks’ CSR reporting diversity, during the recent global financial crisis.Design/methodology/approachSpecifically, this study assesses whether economic and institutional conditions explain CSR disclosure strategies used by 30 listed and unlisted banks from six countries in the context of the recent 2007/2008 global financial crisis. The annual reports and social responsibility reports of the largest banks in Canada, the UK, France, Italy, Spain and Portugal were content analyzed.FindingsThe findings suggest that economic factors do not influence CSR disclosure. Institutional factors associated with the legal environment, industry self-regulation and the organization’s commitments in maintaining a dialogue with relevant stakeholders are crucial elements in explaining CSR reporting. Consistent with the Dillard etal.’s (2004) model, CSR disclosure by banks not only stems from institutional legitimacy processes, but also from strategic ones.Practical implicationsThe findings highlight the importance of CSR regulation to properly monitor manager’s’ opportunistic use of CSR information and regulate the assurance activities (regarding standards, their profession or even the scope of assurance) to guarantee the proper credibility reliability of CSR information.Originality/valueThe study makes two major contributions. First, it extends and modifies the model used by Chihet al.(2010). Second, drawn on the new institutional sociology, this study develops a theoretical framework that combines the multilevel model of the dynamic process of institutionalization, transposition and deinstitutionalization of organizational practices developed by Dillardet al.(2004) with Campbell’s (2007) theoretical framework of socially responsible behavior. This theoretical framework incorporates a more inclusive social context, aligned with a more comprehensive sociology-based institutional theory (Dillardet al., 2004; Campbell, 2007), which has never been used in the CSR reporting literature hitherto.

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