Genuine Worker Participation—An Indispensable Key to Effective Global OHS

2009 ◽  
Vol 19 (3) ◽  
pp. 315-333 ◽  
Author(s):  
Garrett Brown
Keyword(s):  
Codes Of Conduct ◽  
Workplace Safety ◽  
Production Costs ◽  
Shop Floor ◽  
Socially Responsible ◽  
Plant Safety ◽  
Meaningful Participation ◽  
Corporate Codes Of Conduct ◽  
Safety Programs ◽  
Corporate Social

Working conditions, including workplace safety, in global supply chains of products sold by transnational corporations have only marginally improved over the last 15 years despite the development of hundreds of corporate “codes of conduct,” code monitoring systems, and an elaborate new “corporate social responsibility” industry. The two underlying reasons for the lack of significant change are: 1) a schizophrenic business model which fatally undermines “socially responsible” sourcing programs with unyielding dictates for the lowest possible production costs; and 2) the lack of any meaningful participation by shop-floor workers in plant safety programs. Only when trained, empowered, and active workers are an integral part of workplace safety programs will conditions improve over the long term.

scholarly journals Business Ethics and Integrity a Case Study on 300 U.S. Listed Companies

2015 ◽  
Vol 25 (2) ◽  
pp. 63-80
Author(s):  
Diana-Maria Tinjala ◽  
Lavinia Mirela Pantea ◽  
Buglea Alexandru
Keyword(s):  
New York ◽  
Business Ethics ◽  
Stock Exchange ◽  
Codes Of Conduct ◽  
Corporate Ethics ◽  
Moral Integrity ◽  
Content Analysis Method ◽  
Corporate Codes Of Conduct ◽  
Policies And Programs ◽  
Corporate Social

Abstract Profit-maximizing behavior or moral integrity? Can companies have both? Our study takes a look at 300 U.S. based companies listed on the New York Stock Exchange and NASDAQ, and their way of dealing with business ethics. The research undertaken focuses on the content analysis method, using the corporate Codes of conduct and Corporate Social Responsibility (CSR) reports. The study reveals the evolution of the corporate ethics policies and programs throughout the years 2010- 2014. We also take a look at the most frequent controversies concerning business integrity, by sectors of activity

Socially Responsible Supply Chain Management: An Essence of Value Creation

2016 ◽  
Vol 5 (3) ◽  
Author(s):  
Shweta Mehta
Keyword(s):  
Supply Chain ◽  
Social Responsibility ◽  
Value Creation ◽  
Codes Of Conduct ◽  
Supply Chain Network ◽  
Socially Responsible ◽  
Chain Management ◽  
Competitive Strength ◽  
Social Obligation ◽  
Corporate Social

Strategic supply chains are becoming integral part of a firms competitive strength. It not only gives financial advantages, but also well-managed and extremely synchronized supply chain offers certain social obligation. Many businesses are now moving into course of unfolding codes of conduct as one of the ways of overseeing number of suppliers behavior inside the supply chain network. This research paper addresses the issues related with the degree to which customers must be accountable for moral behavior of their partners, like suppliers in buying process. Corporate social responsibility is a very important issue for any firm but it is very depressing that extremely minute material is on hand on this issue. This paper conceptualizes structure for recognizing the responsibilities of the more commanding supply chain member to the other members of the supply chain. It mainly focuses on the degree to which one supply chain member should apply ascendancy as it relates to social responsibility on the members of complete supply chain.

Cross-Sector Alliance Learning and Effectiveness of Voluntary Codes of Corporate Social Responsibility

2006 ◽  
Vol 16 (2) ◽  
pp. 211-234 ◽  
Author(s):  
Bindu Arya ◽  
Jane E. Salk
Keyword(s):  
Social Responsibility ◽  
Global Economy ◽  
Codes Of Conduct ◽  
Socially Responsible ◽  
For Profit ◽  
Regulatory Governance ◽  
Learning Platform ◽  
Governance Systems ◽  
Voluntary Codes Of Conduct ◽  
Corporate Social

Firms and industries increasingly subscribe to voluntary codes of conduct. These self-regulatory governance systems can be effective in establishing a more sustainable and inclusive global economy. However, these codes can also be largely symbolic, reactive measures to quell public criticism. Cross-sector alliances (between for-profit and nonprofit actors) present a learning platform for infusing participants with greater incentives to be socially responsible. They can provide multinationals new capabilities that allow them to more closely ally social responsibility with economic performance. This paper examines learning facilitators in cross-sector alliances that enrich corporate understanding of stakeholder concerns. It suggests that these organizational learning experiments can translate into globally responsible practices and processes that improve the content and effectiveness of voluntary corporate codes.

scholarly journals The impact of leadership and organizational context on the acceptability of unethical HRM practices

Psicologia ◽  
2020 ◽  
Vol 34 (1) ◽  
pp. 56-66
Author(s):  
Eduardo Simões ◽  
Patrícia Duarte ◽  
Patrícia Nunes
Keyword(s):  
Ethical Leadership ◽  
Online Survey ◽  
Organizational Context ◽  
Management Practices ◽  
Codes Of Conduct ◽  
Socially Responsible ◽  
Hr Management ◽  
The Individual ◽  
Corporate Social ◽  
The Impact

Recent research has found that human resource (HR) practitioners judge the acceptability of ethically questionable practices based on the importance their organization attributes to ethical infrastructure (e.g., codes of conduct) and corporate social responsibility practices. This study sought to evaluate the effects of ethical leadership and the aforementioned factors on other non-HR organizational actors. More specifically, this research examined how these individuals judge the acceptability of three ethically dubious HR management practices: discrimination, disregard for the individual, and favoring those in power. Results obtained from data collected through an online survey indicate that ethical leadership is negatively associated with the acceptability of all three practices. Individuals in organizations with a stronger ethical infrastructurealso find discrimination and disregard for the individual less acceptable. The same is true of participants in organizations perceived as more socially responsible regarding employees and economic aspects.

DEVELOPMENT OF A CORPORATE TAX PLANNING STRATEGY TAKING INTO ACCOUNT THE FACTOR OF FAIR PAYMENT OF TAXES

2021 ◽  
Vol 1 (1) ◽  
pp. 94-100
Author(s):  
S. G. TER-AKOPOV ◽  
Keyword(s):  
Corporate Social Responsibility ◽  
Codes Of Conduct ◽  
Tax Planning ◽  
Corporate Tax ◽  
Socially Responsible ◽  
Planning Strategy ◽  
Ethical Decisions ◽  
Moral Aspect ◽  
Public Scrutiny ◽  
Corporate Social

The article focuses on corporate tax planning in the context of business ethics and corporate social responsibility (CSR). The increased public scrutiny of corporate tax planning practices and the moral aspect of taxation points to the need for corporations to apply good tax administration when they claim to be socially responsible. Making ethical decisions in the context of tax planning requires corporations to develop tax codes of conduct and adhere to transparency standards. This article aims to show why and how tax planning can be integrated into CSR.

La legislación tributaria venezolana como promotora de la responsabilidad social empresarial

Oikos ◽  
2014 ◽  
Vol 16 (33) ◽  
pp. 53
Author(s):  
Ana Cecilia Chumaceiro Hernández ◽  
Judith Josefina Hernández de Velazco
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Tax Law ◽  
Socially Responsible ◽  
Palabras Clave ◽  
Interpretative Approach ◽  
Corporate Social

aVenezuelan Tax Law as a Promoter of Corporate Social Responsibility   RESUMEN El presente artículo tiene por objetivo disertar sobre los dispositivos contenidos en la legislación tributaria venezolana que actúan como promotores de la responsabilidad social empresarial (RSE), para ello se utilizó el paradigma Cualitativo, bajo un enfoque hermenéutico – interpretativo, cuyo método fue análisis de contenido. En tal sentido se han observado los aspectos, elementos y mecanismos que se encuentran en la LISLR, LIVA y LOCTI que fomentan, incentivan o coadyuvan la RSE; finalmente se plantearan lineamientos para la aceptación de una nueva cultura de RSE con dimensión tributaria. Considerando, que dentro de la legislación tributaria no existen dispositivos específicos que promuevan la RSE, y, ello debe ser tomado en cuenta por el legislador para modificar ciertas normas y crear el incentivo necesario para que las empresas sean de forma congruente socialmente responsables. Palabras clave: legislación tributaria, empresa, promoción, responsabilidad social empresarial. ABSTRACT The objective of this study is to explore regulatory provisions from Venezuelan tax law as promoters of corporate social responsibility (CSR). For the methodological analysis of content, the study uses the qualitative paradigm and a hermeneutical-interpretative approach. The research observes different elements and mechanisms from LISLR, LIVA and LOCTI which encourage and contribute to corporate social responsibility. The study also proposes guidelines for the acceptance of a CSR culture from a tax dimension. The fact that there are no regulatory provisions within the Venezuelan tax law needs to be taken into account by legislators in order to amend certain norms and create the necessary incentives for companies to be socially responsible. Keywords: tax law; companies; encouragement; corporate social responsibility. Este trabajo es el resultado de investigaciones que se desarrollan en la línea “Responsabilidad Social, Empresa y Estado” del Centro de Estudios e Investigaciones Socioeconómicas y Políticas (CEISEP-UNERMB). 

A Special-Purpose Taxonomy of Corporate Social Performance Concepts

2001 ◽  
Vol 1 (1) ◽  
pp. 42-72 ◽  
Author(s):  
Brett A. Stone
Keyword(s):  
Mutual Fund ◽  
Corporate Social Performance ◽  
Social Issues ◽  
Social Performance ◽  
Socially Responsible ◽  
Fund Managers ◽  
Responsible Investing ◽  
Research Areas ◽  
Socially Responsible Mutual Funds ◽  
Corporate Social

The first iteration of a nonstatic special-purpose taxonomy of corporate social performance concepts is developed from a mailed, self-administered survey completed by managers of U.S. socially responsible mutual funds. The study combines the traditionally disparate research areas of Corporate Social Performance and Socially Responsible Investing. As a partial update of Rockness and Williams (1988), a descriptive account is presented of what mutual fund managers regard as the social issues that constitute corporate social performance. The resulting taxonomy represents an empirically derived framework useful in considering social accounting in general and accounting standard setting in particular.

Company Law

2018 ◽  
Author(s):  
Simon Butt ◽  
Tim Lindsey
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Mergers And Acquisitions ◽  
Foreign Investment ◽  
Corporate Crime ◽  
Codes Of Conduct ◽  
Company Law ◽  
Reporting Requirements ◽  
Governance Regime ◽  
Corporate Social

This chapter deals with the law regulating business vehicles in Indonesia. The principal focus of the chapter is companies (including publicly listed companies, foreign investment, and shari’a companies) but it also covers partnerships, cooperatives, and state-owned enterprises, as well as the different regulations that apply to each. It explains the rules governing shares and capital, and directors and commissioners, as well shareholders’ rights, including in relation to general meetings. The rules for mergers and acquisitions are covered, as are corporate audit and reporting requirements. The chapter then summarizes the corporate governance regime applied in Indonesia through a mix of legislative provisions, codes of conduct, and other rules, including corporate social responsibility obligations. It also explains Indonesia’s corporate crime regime.

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