University of Vaasa - Vaasan yliopisto

More documents

Recommendations

Info

PART FIVE: CORPORATE RESPONSIBILITY MEASURES & STANDARDS 348
FINANCIAL VALUE MEASUREMENT OF CORPORATE RESPONSIBILITY Mkael Niskala Future 121 Oy, Metsäneidonkuja 12, P.O Box 11, FI-02131 Espoo, Finland Hannu Schadéwittz Turku School of Economics, Rehtorinpellonkatu 3, FI- 20500, Turku Finland. Abstract 349 Corporate responsibility is a widely accepted, but highly multidimensional concept. It is also argued to be a business approach that creates long-term shareholder value by embracing opportunities and managing risks deriving from economic, environmental and social developments. In practice, companies are developing tools for comprehensive responsibility management and disclosing related information in responsibility reports. The major challenge is how to transform the concept of corporate responsibility so that it is recognized and valued accurately in a company’s financial reporting and analysis. We analyze the issues behind corporate responsibility practices and developments that have been typical of Finnish corporations’ approach to responsibility management and reporting. By the means of classification we demonstrate the extent to which companies put a value on their social and environmental impacts and, where this is done, how. We also discuss about the call for financial analysis, done by firms themselves, on the corporate responsibility performance. Finally, three illustrations, developed from actual data, establish a link between corporate responsibility performance and financial measures. Keywords: Corporate responsibility; Economic value; Performance measurement; GRI; Income statement; Balance sheet Introduction It is widely accepted that corporations should be socially responsible and follow sustainable development practices. Firms can be tempted into behavior that is considered socially unacceptable if e.g. production costs abroad are a small fraction of the production costs in a firm’s home country. In such a situation, and in terms of short term production costs, it would be beneficial for a firm to have the production abroad. However, awareness among western consumers often prevents firms from taking undue advantage of cheap production under questionable conditions. The concept of “good corporate citizenship” captures the idea a modern, responsible firm tries to follow. In market economies, a balance exists when demand and supply
Page 1:
AMOS MUMBA TARJA KETOLA (Eds) Respo
Page 5 and 6:
Publisher Date of publication Vaasa
Page 7 and 8:
CONTENTS Abstract in Finnish.......
Page 9 and 10:
PART FIVE: CR MEASURES & STANDARDS
Page 11 and 12:
PART ELEVEN: RESPONSIBLE LEADERSHIP
Page 13 and 14:
PART ONE. COPORATE SUSTAINABILITY M
Page 15 and 16:
Mr. Martin Clarke joined British Pr
Page 17 and 18:
performances, e.g. cement productio
Page 19 and 20:
“…identifying, managing and min
Page 21 and 22:
The above list places emphasis acro
Page 23 and 24:
Discussion: What Could Product Stew
Page 25 and 26:
performance being awarded. Currentl
Page 27 and 28:
CPA. 2007. Delivering sustainabilit
Page 29 and 30:
Lewis. H. 2004. Defining product st
Page 31 and 32:
ICRISAT - FROM A SUSTAINABLE POINT
Page 33 and 34:
sorghum, pearl millet, chickpea, pi
Page 35 and 36:
This action plan seems to produce g
Page 37 and 38:
effects on nutrition and trace elem
Page 39 and 40:
In figure two we can see the expend
Page 41 and 42:
goods, but rather on insubstantial
Page 43 and 44:
pressed to compete with an industri
Page 45 and 46:
References CGIAR (2008). The Origin
Page 47 and 48:
What is a Global Business Organizat
Page 49 and 50:
The majority of the above seven cri
Page 51 and 52:
38 3 Limited statement NAM 75 NAM /
Page 53 and 54:
40 Statement 4 Limited Statement NA
Page 55 and 56:
equirements, but at the same time b
Page 57 and 58:
transition from EMS to SMS can be a
Page 59 and 60:
adequate as an SMS in a GBO. Furthe
Page 61 and 62:
48 Table 2: Detailed Description of
Page 63 and 64:
50 substitution is recognized, but
Page 65 and 66:
52 acted on Improvement Process Usi
Page 67 and 68:
54 Boundary & interface between SMS
Page 69 and 70:
56 System Component #6 - Value Chai
Page 71 and 72:
58 requirements implemented actions
Page 73 and 74:
Global Reporting Initiative (2006).
Page 75 and 76:
van Tulder, R., van den Berghe, D.,
Page 77 and 78:
esponsibilities to stakeholders and
Page 79 and 80:
develop improvement and learning sy
Page 81 and 82:
easonably well now and making them
Page 83 and 84:
Responsible competitiveness The que
Page 85 and 86:
examples? What are the main commitm
Page 87 and 88:
Responsibility to users of products
Page 89 and 90:
of independent research institutes
Page 91 and 92:
development that capture and estima
Page 93 and 94:
Hooghe L, Marks G. (2003). Unraveli
Page 95 and 96:
Waddock, S. and Bodwell C. (2007).
Page 97 and 98:
THE INTEGRATION OF CSR INTO BUSINES
Page 99 and 100:
Theoretical Background Strategic CS
Page 101 and 102:
against specific requirements. The
Page 103 and 104:
industries (energy, utilities, oil
Page 105 and 106:
Different Approaches to CSR The two
Page 107 and 108:
• Electromagnetism and impact on
Page 109 and 110:
Conclusions In the first stage of t
Page 111 and 112:
Appendix A Level of integration of
Page 113 and 114:
99 High Independent BU/Committee de
Page 115 and 116:
101 McAdam, R. & Leonard, D. (2003)
Page 117 and 118:
ECONOMIC DOWNTURN AND THE LANGUAGE
Page 119 and 120:
105 Additionally, for Foucault, and
Page 121 and 122:
Approach 107 The discussion in this
Page 123 and 124:
need for firms to tighten their bel
Page 125 and 126:
esult of economic-market system; th
Page 127 and 128:
Resource Allocation and the Home of
Page 129 and 130:
115 Such divergent views raise ques
Page 131 and 132:
References Accountancy Age (2009) C
Page 133 and 134:
IMAGE DIFFERENCIATION WITH CORPORAT
Page 135 and 136:
121 argues that industries with a c
Page 137 and 138:
123 Since not all stakeholders valu
Page 139 and 140:
Empirical Findings The first propos
Page 141 and 142:
127 The right amount of CR is when
Page 143 and 144:
Environmentally Responsible Image D
Page 145 and 146:
corporate responsibility can be a m
Page 147 and 148:
References Ansoff, H. I. & McDonnel
Page 149 and 150:
Miller, D. (1992). The Generic Stra
Page 151 and 152:
SEED INDUSTRY RESPONSIBILITY TO AGR
Page 153 and 154:
139 intellectual property protectio
Page 155 and 156:
141 Thus, they stress their donatio
Page 157 and 158:
Social Issues 143 Regarding the soc
Page 159 and 160:
145 food system which in their opin
Page 161 and 162:
DuPont (2002). Science, Solutions a
Page 163 and 164:
IgNN (2008c). Brüssel will bessere
Page 165 and 166:
A VALUE CHAIN ANALYSIS OF THE ORGAN
Page 167 and 168:
153 friendly ranges setting a trend
Page 169 and 170:
The Main Factors Affecting The Grow
Page 171 and 172:
157 Governments, particularly in Eu
Page 173 and 174:
Table 4: Value addition at each sta
Page 175 and 176:
organic cotton farms typically achi
Page 177 and 178:
163 Cumulative value loss/ addition
Page 179 and 180:
165
Page 181 and 182:
167 own standards to certify variou
Page 183 and 184:
Price difference in organic and con
Page 185 and 186:
References 171 Alfoeldi, T., Fließ
Page 187 and 188:
173 Fliessbach, A. and Mäder, P. (
Page 189 and 190:
175 Sinden, J. A., Griffith, G. (20
Page 191 and 192:
INSTITUTIONALISING IDEALISM: PATTER
Page 193 and 194:
179 Social considerations include i
Page 195 and 196:
Coercive Adoption 181 The second st
Page 197 and 198:
of non-adopters; the moral content
Page 199 and 200:
References Ackerman, R. (1973). How
Page 201 and 202:
Economist. (2008). The next questio
Page 203 and 204:
Porter, M., & Kramer, M. (2002). Th
Page 205 and 206:
CULTURAL CONTEXT OF CSR: COMPARATIV
Page 207 and 208:
193 power is distributed unequally.
Page 209 and 210:
195 Figure 1: Values Associated wit
Page 211 and 212:
197 answering the questions. Most D
Page 213 and 214:
Culture in Nation-Institutions 199
Page 215 and 216:
201 In line with the collectivistic
Page 217 and 218:
Stakeholders 203 From the field-lev
Page 219 and 220:
Codes & Policies Volunteering Phila
Page 221 and 222:
207 The wealth capacity-building in
Page 223 and 224:
Hannigan, J. A. (2006). Social cons
Page 225 and 226:
211 Thelen, K. & Steinmo, S. (1992)
Page 227 and 228:
213 Historically, Danish companies
Page 229 and 230:
215 survey was carried out by email
Page 231 and 232:
217 role, especially in the 1990s,
Page 233 and 234:
when CSR policies in Denmark were m
Page 235 and 236:
221 The business areas of the Danfo
Page 237 and 238:
223 While looking at the CSR Waves,
Page 239 and 240:
225 marital affairs and on financia
Page 241 and 242:
whether Danfoss is considered good
Page 243 and 244:
229 the making of Danfoss’ Ethics
Page 245 and 246:
have, from participating in interna
Page 247 and 248:
Global Reporting Initiative. G3 Gui
Page 249 and 250:
Negative List for Substances and Ma
Page 251 and 252:
237 and three. In both approaches k
Page 253 and 254:
239 protection/environmental enhanc
Page 255 and 256:
241 sufficiently informed only by b
Page 257 and 258:
Table 3: Traditional versus sophist
Page 259 and 260:
• Dialogue needs to go beyond dis
Page 261 and 262:
and needs of CSR-for-SD as outlined
Page 263 and 264:
• evaluations are externally faci
Page 265 and 266:
251 • Values and cultural factors
Page 267 and 268:
References 253 ACCA The Association
Page 269 and 270:
Freeman, R.E. 1984. Strategic Manag
Page 271 and 272:
257 Pretty, J., Shah, P. 1994. Soil
Page 273 and 274:
PART THREE: CORPORATE RESPONSIBILIT
Page 275 and 276:
261 business houses should follow t
Page 277 and 278:
263 One other problem faced in Indi
Page 279 and 280:
CORPORATE SOCIAL RESPONSIBILITY INI
Page 281 and 282:
267 In spite of the increasing impo
Page 283 and 284:
269 value, while either protecting
Page 285 and 286:
identify the main trends of the CSR
Page 287 and 288:
OIL AND GAS COMPANIES Table 1. CSR
Page 289 and 290:
ENI EXXON PETROBRAS Evaluation of l
Page 291 and 292:
TOTAL Promotion of several initiati
Page 293 and 294:
e. Lack of Human Resources 279 The
Page 295 and 296:
References Bevacqua, S. & Cascinai,
Page 297 and 298:
PART FOUR: CORPORATE RESPONSIBILITY
Page 299 and 300:
285 During the past decades, litera
Page 301 and 302:
287 research involved three Tuscan
Page 303 and 304:
289 • in terms of preferences on
Page 305 and 306:
291 followed by lack of resources a
Page 307 and 308:
293 health and safety of the worker
Page 309 and 310:
References Adler, P. and S.-W. Kwon
Page 311 and 312: 297 Russo A. and Tencati A. 2009, F
Page 313 and 314: 299 by companies in order to contri
Page 315 and 316: 301 economic growth it does not con
Page 317 and 318: Anttonen (2008) has divided chemica
Page 319 and 320: 305 different types of consultative
Page 321 and 322: Picture 2. The BASF business model
Page 323 and 324: 309 compounds are used in all indus
Page 325 and 326: 311 Halme, M., Anttonen, M., Kuisma
Page 327 and 328: DOES OPEN INNOVATION STREGHTHEN COR
Page 329 and 330: Sustainable Change and CR 315 Due t
Page 331 and 332: 317 OIM are all methods that open t
Page 333 and 334: 319 expressive than an instrumental
Page 335 and 336: Results 321 It is new to accept and
Page 337 and 338: on process User mainly need- and kn
Page 339 and 340: 325 interaction enables companies t
Page 341 and 342: References Alvesson, M. (2005). Und
Page 343 and 344: 329 Hübscher, M. & Müller, M. (20
Page 345 and 346: Walcher, D. (2007). Der Ideenwettbe
Page 347 and 348: 333 The current context in which or
Page 349 and 350: 335 existence and are able to survi
Page 351 and 352: 337 particular the political and le
Page 353 and 354: 339 local variants emerged in Scand
Page 355 and 356: 341 However, these output oriented
Page 357 and 358: Regarding the activity S2 ‘Stakeh
Page 359 and 360: References Achterbergh, J., Vriens,
Page 361: Nieuwkamp, B.E.M. (2008). De arbeid
Page 365 and 366: 351 responsibility issues (roadmap)
Page 367 and 368: 353 financial valuation measures. T
Page 369 and 370: Table 1. Features in the various ph
Page 371 and 372: sustainability data gathering and i
Page 373 and 374: Table 3. Sustainability-related GRI
Page 375 and 376: Three Illustrations of Deriving and
Page 377 and 378: 363 where it uses renewable resourc
Page 379 and 380: References Adams, C. A. (2004). The
Page 381 and 382: 367 Niskala, M., & Schadewitz, H. (
Page 383 and 384: Huhtamäki (Materials) Kemira (Mate
Page 385 and 386: OKO (Finance) organization with who
Page 387 and 388: 373 [1] Global Reporting Initiative
Page 389 and 390: Introduction 375 The concepts relat
Page 391 and 392: Model Foundations First foundation
Page 393 and 394: As we can see in the Figure 2, on t
Page 395 and 396: 381 model in subject. Through these
Page 397 and 398: 383 For Schwartz and Bilsky (SCHWAR
Page 399 and 400: 385 • Reaction: The organization
Page 401 and 402: Figure 7: Tripod of the sustainabil
Page 403 and 404: 389 The second fundament of the mod
Page 405 and 406: Figure 10: Organizational Social Pe
Page 407 and 408: Figure 13: Wilber’s Model Source:
Page 409 and 410: Figure 15: Model of sustainable exc
Page 411 and 412: Figure 17: Proposal of model evalua
Page 413 and 414:
399 Figure 19: Relationships took i
Page 415 and 416:
Jung, C. F. (2003). Metodologia Cie
Page 417 and 418:
Werre, Marco. & Marcel. Van Marrewi
Page 419 and 420:
THE CASE OF SOCIAL ENTERPRISES: ARE
Page 421 and 422:
407 The present paper aims to revie
Page 423 and 424:
Belgium Law of 13 April 1995 United
Page 425 and 426:
Social Enteprise: Some Definitions
Page 427 and 428:
The Social Entrepreneurship Accordi
Page 429 and 430:
Figure 1 The blurring sectoral boun
Page 431 and 432:
f) An initiative launched by a grou
Page 433 and 434:
References Alter, S.K. (2004) Socia
Page 435 and 436:
A DISCOURSE ANALYSIS OF THE FAIRTRA
Page 437 and 438:
423 constituting the social (Faircl
Page 439 and 440:
425 Once economic behaviour is no l
Page 441 and 442:
427 link to Fairtrade, in which Fai
Page 443 and 444:
France: Producers and Competition 4
Page 445 and 446:
UK: Producers and Competition 431 W
Page 447 and 448:
that for Fairtrade to work it has t
Page 449 and 450:
436 01/01/2007 01/01/2007 01/01/200
Page 451 and 452:
438 01/01/2003 01/01/2003 01/01/200
Page 453 and 454:
440 Jaworski, A. & Coupland, N. (19
Page 455 and 456:
PART SEVEN: PUBLIC - PRIVATE PARTNE
Page 457 and 458:
444 It also examines the applicabil
Page 459 and 460:
446 critical resources controlled b
Page 461 and 462:
448 In October 2008, NVPC launched
Page 463 and 464:
S$1 policy but perhaps other more i
Page 465 and 466:
References Azlan A, Lim LL, Yahya S
Page 467 and 468:
PART EIGHT: CORPORATE RESPONSIBILIT
Page 469 and 470:
organizations, with different aims
Page 471 and 472:
458 Decentralization and local gove
Page 473 and 474:
460 When multiple actors involved i
Page 475 and 476:
462 Governance, economy, social cap
Page 477 and 478:
464 In this sense, analysing a terr
Page 479 and 480:
Partnerships Social Capital 466 - S
Page 481 and 482:
468 The level of civic participatio
Page 483 and 484:
Conclusion - Quality of the environ
Page 485 and 486:
Garvin, T. et al. (2009). Community
Page 487 and 488:
THE EFFECTS OF “DEPENDENCY” ON
Page 489 and 490:
how, this dependence inhibits effec
Page 491 and 492:
478 the MNC effectively. This secti
Page 493 and 494:
480 regulation via CSR policy, whic
Page 495 and 496:
482 potential consumer base in each
Page 497 and 498:
References 484 An Roinn Gnóthaí P
Page 499 and 500:
Lambe. A., Directors' Compliance St
Page 501 and 502:
INVESTIGATING THE PRINCIPLES OF COR
Page 503 and 504:
490 economic and institutional deve
Page 505 and 506:
492 and corporate governance. The w
Page 507 and 508:
494 corporate stakeholders, of weal
Page 509 and 510:
496 failures by corporate boards to
Page 511 and 512:
498 fashion", therefore I intend to
Page 513 and 514:
ENVIRONMENTAL MANAGEMENT PRACTICES
Page 515 and 516:
An Overview of Environmental Manage
Page 517 and 518:
Feichtinger and Pregernig, 2005; Gr
Page 519 and 520:
Survey Questionnaire 506 The raw da
Page 521 and 522:
Table 4. Variables used to compute
Page 523 and 524:
inhabitants and workers) and the ex
Page 525 and 526:
512 particular purchase, the incent
Page 527 and 528:
514 which limits the adoption of be
Page 529 and 530:
Conclusions 516 The overall profile
Page 531 and 532:
Cuthill, M. (2002). Exploratory res
Page 533 and 534:
520 Lundberg, K., Balforsa, B. and
Page 535 and 536:
RELATIONAL GOVERNANCE AND THE DEVEL
Page 537 and 538:
524 national-level plans to constru
Page 539 and 540:
Relational Governance 526 One of th
Page 541 and 542:
Case Studies: Vankorneft and the Ev
Page 543 and 544:
The shape of Russian public CSR pol
Page 545 and 546:
Report on CSR in the forestry indus
Page 547 and 548:
534 At the Turukhansk district leve
Page 549 and 550:
536 Russian federal legislature vio
Page 551 and 552:
538 The maintenance of the long-ter
Page 553 and 554:
References 540 Albareda, L., Lozano
Page 555 and 556:
542 Moon, J. (2004). Government as
Page 557 and 558:
PART NINE: RENEWABLE ENERGY 544
Page 559 and 560:
546 generating the various form of
Page 561 and 562:
• The lack of basic infrastructur
Page 563 and 564:
550 − A Tool for assessing the ec
Page 565 and 566:
ARTICULATION OF ENVIRONMENTAL AND S
Page 567 and 568:
- Cramer Commission56, - Renewable
Page 569 and 570:
556 conditions + + + + + + + + Prop
Page 571 and 572:
Figure 1 - Impacts of direct and in
Page 573 and 574:
Figure 3 - Impacts of direct and in
Page 575 and 576:
Figure 6 - Impacts of agricultural
Page 577 and 578:
Agricultural practices have also im
Page 579 and 580:
566 Nevertheless, land-use changes
Page 581 and 582:
- Discussion possibilities, - Free
Page 583 and 584:
References ACCS (2007a). AFS Standa
Page 585 and 586:
Renewable Fuels Agency (2008), The
Page 587 and 588:
Abstract SUPPLY CHAIN ISSUES OF BIO
Page 589 and 590:
576 adjusted to the specific condit
Page 591 and 592:
energy and logistics/SCM. Follow-up
Page 593 and 594:
Madlener & Bachhiesl 2007 Perry & R
Page 595 and 596:
Elghali et al. 2007 Madlener & Bach
Page 597 and 598:
584 on the other hand state that a
Page 599 and 600:
586 expeller, olive cake and wood p
Page 601 and 602:
588 torrefaction and pelletisation
Page 603 and 604:
Berglund, M. (2006). Biogas product
Page 605 and 606:
SUSTAINABILITY CYCLE ASSESMENT OF B
Page 607 and 608:
Figure 1. Cradle-to-grave grave app
Page 609 and 610:
Table 1. Environmental, social cult
Page 611 and 612:
Table 2. Environmental, social cult
Page 613 and 614:
600 In summary, while biodiesel is
Page 615 and 616:
602 nature after use: when the soli
Page 617 and 618:
604 the creation, refinement, use a
Page 619 and 620:
Test Results 606 Biogases are envir
Page 621 and 622:
ID=78&articleID=1163 608 WCED (1987
Page 623 and 624:
610 business of sustainability and
Page 625 and 626:
Table 2. The Equator Principles and
Page 627 and 628:
614 Strategic orientation of firms
Page 629 and 630:
616 Natural gas fuels over 99 perce
Page 631 and 632:
618 building a Hydrogen Energy plan
Page 633 and 634:
620 principles that are related to
Page 635 and 636:
Impact on Climate Change Conclusion
Page 637 and 638:
Falck, O. & Heblich, S. Corporate s
Page 639 and 640:
ROBIN HOOD THEOREM: A WAY FOR ENERG
Page 641 and 642:
628 communities have to contend and
Page 643 and 644:
630 to power basic devices like TV
Page 645 and 646:
References Abavana, G. C, (2004). G
Page 647 and 648:
INTRA-INDUSTRY IMITATION IN ENVIRON
Page 649 and 650:
636 The legislation has also contri
Page 651 and 652:
In general, the larger the organisa
Page 653 and 654:
Content Analysis 640 In order to be
Page 655 and 656:
642 One of the key questions in ass
Page 657 and 658:
Table 4. Stakeholder considered by
Page 659 and 660:
646 Table 5. GRI indicators accordi
Page 661 and 662:
Refferences Adams, C.A. (2004). The
Page 663 and 664:
Gray, R. (2006). Does Sustainabilit
Page 665 and 666:
SUPPLY CHAIN CORPORATE RESPONSIBILI
Page 667 and 668:
654 The sample was selected from th
Page 669 and 670:
Table 2 Survey Categories used to E
Page 671 and 672:
y reading the relevant sections. Th
Page 673 and 674:
660 Perhaps not surprisingly compan
Page 675 and 676:
662 Only 3 companies reported the e
Page 677 and 678:
iodiversity (IPES, 2008). The IPES
Page 679 and 680:
usiness level playing field and, wh
Page 681 and 682:
668 EICC. (2006). Electronic Indust
Page 683 and 684:
PART ELEVEN: RESPONSIBLE LEADERSHIP
Page 685 and 686:
Value Basis 672 Finding one’s tru
Page 687 and 688:
674 The lure of quick profits, stat
Page 689 and 690:
676 politics he talked and wrote ab
Page 691 and 692:
The Responsible Leadership Identiti
Page 693 and 694:
villages of Bangladesh. He set up a
Page 695 and 696:
States: Building Blocks of Some Res
Page 697 and 698:
Conclusions Matching Individual, Or
Page 699 and 700:
686 The different characteristics o
Page 701 and 702:
Issue: Corporate Responsibility & D
Page 703 and 704:
690 society at large”. Other defi
Page 705 and 706:
Table 1. Reasons for implementing e
Page 707 and 708:
694 environment and develop a bette
Page 709 and 710:
696 Does this imply that corporate
Page 711 and 712:
and certifying environmental manage
Page 713 and 714:
Perspective from law, economics, an
Page 715 and 716:
702 However neither Japan nor Germa
Page 717 and 718:
704 community pressure, and environ
Page 719 and 720:
706 international competitiveness (
Page 721 and 722:
708 and Alberini 2002). The functio
Page 723 and 724:
Public Politics and Private Politic
Page 725 and 726:
these three actors have been strong
Page 727 and 728:
714 Imura, H. (2005). Japan's Envir
Page 729 and 730:
716 technical aspects of environmen
Page 731 and 732:
718 However, a more in-depth discus
Page 733 and 734:
720 empirically tested in a number
Page 735 and 736:
722 the level of awareness and envi
Page 737 and 738:
724 solutions might even exaggerate
Page 739 and 740:
References Albrecht, D., Bultena, G
Page 741 and 742:
728 Klein, K. J. & Kozlowski, S. W.
Page 743 and 744:
PART TWELVE: SMEs & CORPORATE RESPO
Page 745 and 746:
732 SMEs, Training and Sustainabili
Page 747 and 748:
734 The values of an SME are predom
Page 749 and 750:
SMEs, but these have rarely lived u
Page 751 and 752:
738 believe that this course of act
Page 753 and 754:
(Revell and Rutherfoord, 2003). The
Page 755 and 756:
Diagram 2: Conceptual Framework - F
Page 757 and 758:
Reference 744 Ammenberg, J. and Hje
Page 759 and 760:
746 Hall, G, 1989). Lack of Finance
Page 761 and 762:
748 Sheridan, P., (2001). Directors
Page 763 and 764:
750 theories focus on the transfera
Page 765 and 766:
752 traditional models of managemen
Page 767 and 768:
end of the fifth year of life marks
Page 769 and 770:
Figure 1 The model The Research The
Page 771 and 772:
The Area Selected and the Ccow Buff
Page 773 and 774:
760 The Plan must guarantee the att
Page 775 and 776:
Managerial Implications, Limits of
Page 777 and 778:
Freeman R.E. (1984). Strategic Mana
Page 779 and 780:
CSR-TOOLS FOR SMEs - COMPARATIVE AN
Page 781 and 782:
Features of CSR in SMEs 768 CSR was
Page 783 and 784:
770 mostly provide overviews and in
Page 785 and 786:
772 The CSR Quality Seal is essenti
Page 787 and 788:
774 into its strategic as well as o
Page 789 and 790:
Outcome and Conclusions 776 BLISS w
Page 791 and 792:
References Bhuiyan, N. & Bagehel, A
Page 793 and 794:
780 Honen, P. & Potts, J. (2007). C
Page 795 and 796:
782 SUPPLY - CHAIN ENVIRONMENTAL MA
Page 797 and 798:
784 offers a useful discussion and
Page 799 and 800:
786 22’ noted by Fanshawe (2000)
Page 801 and 802:
788 action) and the sense made of t
Page 803 and 804:
790 The latter provided clear benef
Page 805 and 806:
792 Figure 3 - Describing the Behav
Page 807 and 808:
794 Interestingly though, and despi
Page 809 and 810:
Summary and Comment 796 In the earl
Page 811 and 812:
de Wit, B. and Meyer, R. (1999). St
Page 813 and 814:
Remenyi, D., Williams, B., Money, A
Page 815 and 816:
FACTORS AFFECTING THE ENGAGING IN C
Page 817 and 818:
804 this issue can be examined with
Page 819 and 820:
Table 1 List of factors affecting f
Page 821 and 822:
voluntariness” proposed by Moore
Page 823 and 824:
Table 2: The state of CSR practices
Page 825 and 826:
Table 3 Factor analysis: variables
Page 827 and 828:
814 However, there are also challen
Page 829 and 830:
Grayson, D. (2004). How CSR Contrib
Page 831 and 832:
Spence, L. J. , & Rutherfoord, R. (
Page 833 and 834:
820 This paper draws on both primar
Page 835 and 836:
Case Studies 822 The case studies e
Page 837 and 838:
Rationale and Start up 824 In this
Page 839 and 840:
826 own standards, and those of her
Page 841 and 842:
828 Finally all three of these case
Page 843 and 844:
References Journal Articles 830 Goo
Page 845 and 846:
CORPORATE RESPONSIBILITY: A CRICIAL
Page 847 and 848:
834 The most visible parts of the c
Page 849 and 850:
Accordingly, referring to Basu and
Page 851 and 852:
measures on the other hand show hug
Page 853 and 854:
policies are accompanied by company
Page 855 and 856:
Conclusion 842 The described percep
Page 857 and 858:
Eckert, S. et al. (2007). Nachhalti
Page 859 and 860:
Nielsen, A.E. & Thomsen, C. (2009)
Page 861 and 862:
PART THIRTEEN: CONSUMERS AND ETHICS
Page 863 and 864:
850 (www.fairtrade.net). Different
Page 865 and 866:
852 Organizations International) an
Page 867 and 868:
854 The first step of the research
Page 869 and 870:
Table 1- Knowledge measurement stat
Page 871 and 872:
• Quality aspect: quality of the
Page 873 and 874:
References Blowfield, Mick. (2003).
Page 875 and 876:
GAMBLING, SMOKING AND DRINKING: WHA
Page 877 and 878:
864 assistance was given by license
Page 879 and 880:
261) suggested that they had some i
Page 881 and 882:
868 or banned altogether. Only one
Page 883 and 884:
Lantos, G.P. (1999). ‘Motivating
show all

University of Vaasa - Vaasan yliopisto

You also want an ePaper? Increase the reach of your titles

Delete template?

Save as template?