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358 None of the companies analyzed has explicitly integrated sustainability into financial value drivers (Phase 3) so far. However, there were some indications that the phase 2 level companies are developing processes in the direction of phase 3. Examples of this kind of information are reported discussions on sustainability risks and opportunities in terms of business strategy, achievement of targets and direct cost information such as, environmental costs and liabilities, and integration of sustainability data management to financial data management systems. For further analysis we went through all the sustainability performance indicators disclosed in their sustainable reports/annual reports by the sample firms in order to recognize their value relevance. We limited our analysis to the sustainability performance indicators which have most use in financial valuation and where a logical link between sustainability performance and financial performance can be recognized. When analyzing financial value relevance of sustainability performance indicators, we utilized the definitions provided by the Finnish Accounting Board (FAB). In the General Guidance[3] the FAB recommends the disclosure of sustainability-related performance indicators and other information in the Review of Operation, when this information is material for financial reporting purposes. In the FAB guidance the materiality principle for sustainability performance indicators is expressed in financial terms (table 3 below). The general guidance recommends disclosure of environmental and social performance indicators and other information when it is relevant in order to gain and understand a “true and fair view” of the company’s financial performance, financial position, business development and achievement of long-term financial targets. According to the general guidance given, all relevant environmental and employeerelated sustainability information should be disclosed in the Review of Operations when this information is material in order to understand company’s financial situation and factors having impact on business in the future. For this purpose the general guidance defines 24 sustainability performance indicators as potential financial value drivers. Of these indicators 20 represent the same sustainability aspects and performance indicators as defined in the GRI guidelines. These 20 indicators are listed in Table 3, which provides also some examples where the financial value relevance for each indicator comes from.
Table 3. Sustainability-related GRI performance indicators consistent with the Finnish Accounting Board’s General Guidance 4 Sustainability issues Performance indicators Financial value relevance Panel A: Environmental indicators A1. Energy 1. Energy consumption Current and future energy costs Availability and price of energy Energy savings potential Use of non-fossil fuels A2. Materials 2. Material consumption Use of hazardous and restricted materials, 5. Emissions of ozonedepleting substances 6. Other air emissions (SO2, Nox, VOC, particulates, dust) Material efficiency Acceptability of raw materials, traceability costs A3. Water 3. Water consumption Water costs and efficiency A4. Air emissions 4. Greenhouse gas emissions Emission trading Current and future compliance costs A5. Waste water effluents 7. Significant emissions into water Current and future compliance costs A6. Waste 8. Waste generation Current and future waste management costs A7. Environmental expenditure B1. Employee structure and organizational changes 359 Recycling possibilities 9. Environmental Financial impact of environmental expenditure capital expenditure, operating expenses and liabilities Panel B: Social indicators 10. Employee breakdown Current and future employee costs by geographical area, business area, functions Employee resource planning 11. Permanent and temporary employees 12. Full-time and part-time Reductions in workforce Retaining human capital
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AMOS MUMBA TARJA KETOLA (Eds) Respo
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Publisher Date of publication Vaasa
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CONTENTS Abstract in Finnish.......
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PART FIVE: CR MEASURES & STANDARDS
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PART ELEVEN: RESPONSIBLE LEADERSHIP
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PART ONE. COPORATE SUSTAINABILITY M
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Mr. Martin Clarke joined British Pr
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performances, e.g. cement productio
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“…identifying, managing and min
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The above list places emphasis acro
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Discussion: What Could Product Stew
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performance being awarded. Currentl
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CPA. 2007. Delivering sustainabilit
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Lewis. H. 2004. Defining product st
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ICRISAT - FROM A SUSTAINABLE POINT
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sorghum, pearl millet, chickpea, pi
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This action plan seems to produce g
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effects on nutrition and trace elem
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In figure two we can see the expend
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goods, but rather on insubstantial
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pressed to compete with an industri
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References CGIAR (2008). The Origin
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What is a Global Business Organizat
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The majority of the above seven cri
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38 3 Limited statement NAM 75 NAM /
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40 Statement 4 Limited Statement NA
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equirements, but at the same time b
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transition from EMS to SMS can be a
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adequate as an SMS in a GBO. Furthe
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48 Table 2: Detailed Description of
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50 substitution is recognized, but
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52 acted on Improvement Process Usi
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54 Boundary & interface between SMS
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56 System Component #6 - Value Chai
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58 requirements implemented actions
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Global Reporting Initiative (2006).
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van Tulder, R., van den Berghe, D.,
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esponsibilities to stakeholders and
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develop improvement and learning sy
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easonably well now and making them
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Responsible competitiveness The que
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examples? What are the main commitm
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Responsibility to users of products
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of independent research institutes
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development that capture and estima
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Hooghe L, Marks G. (2003). Unraveli
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Waddock, S. and Bodwell C. (2007).
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THE INTEGRATION OF CSR INTO BUSINES
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Theoretical Background Strategic CS
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against specific requirements. The
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industries (energy, utilities, oil
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Different Approaches to CSR The two
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• Electromagnetism and impact on
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Conclusions In the first stage of t
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Appendix A Level of integration of
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99 High Independent BU/Committee de
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101 McAdam, R. & Leonard, D. (2003)
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ECONOMIC DOWNTURN AND THE LANGUAGE
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105 Additionally, for Foucault, and
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Approach 107 The discussion in this
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need for firms to tighten their bel
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esult of economic-market system; th
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Resource Allocation and the Home of
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115 Such divergent views raise ques
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References Accountancy Age (2009) C
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IMAGE DIFFERENCIATION WITH CORPORAT
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121 argues that industries with a c
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123 Since not all stakeholders valu
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Empirical Findings The first propos
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127 The right amount of CR is when
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Environmentally Responsible Image D
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corporate responsibility can be a m
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References Ansoff, H. I. & McDonnel
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Miller, D. (1992). The Generic Stra
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SEED INDUSTRY RESPONSIBILITY TO AGR
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139 intellectual property protectio
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141 Thus, they stress their donatio
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Social Issues 143 Regarding the soc
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145 food system which in their opin
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DuPont (2002). Science, Solutions a
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IgNN (2008c). Brüssel will bessere
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A VALUE CHAIN ANALYSIS OF THE ORGAN
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153 friendly ranges setting a trend
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The Main Factors Affecting The Grow
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157 Governments, particularly in Eu
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Table 4: Value addition at each sta
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organic cotton farms typically achi
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163 Cumulative value loss/ addition
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165
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167 own standards to certify variou
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Price difference in organic and con
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References 171 Alfoeldi, T., Fließ
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173 Fliessbach, A. and Mäder, P. (
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175 Sinden, J. A., Griffith, G. (20
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INSTITUTIONALISING IDEALISM: PATTER
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179 Social considerations include i
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Coercive Adoption 181 The second st
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of non-adopters; the moral content
Page 199 and 200:
References Ackerman, R. (1973). How
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Economist. (2008). The next questio
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Porter, M., & Kramer, M. (2002). Th
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CULTURAL CONTEXT OF CSR: COMPARATIV
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193 power is distributed unequally.
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195 Figure 1: Values Associated wit
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197 answering the questions. Most D
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Culture in Nation-Institutions 199
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201 In line with the collectivistic
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Stakeholders 203 From the field-lev
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Codes & Policies Volunteering Phila
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207 The wealth capacity-building in
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Hannigan, J. A. (2006). Social cons
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211 Thelen, K. & Steinmo, S. (1992)
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213 Historically, Danish companies
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215 survey was carried out by email
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217 role, especially in the 1990s,
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when CSR policies in Denmark were m
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221 The business areas of the Danfo
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223 While looking at the CSR Waves,
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225 marital affairs and on financia
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whether Danfoss is considered good
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229 the making of Danfoss’ Ethics
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have, from participating in interna
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Global Reporting Initiative. G3 Gui
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Negative List for Substances and Ma
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237 and three. In both approaches k
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239 protection/environmental enhanc
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241 sufficiently informed only by b
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Table 3: Traditional versus sophist
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• Dialogue needs to go beyond dis
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and needs of CSR-for-SD as outlined
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• evaluations are externally faci
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251 • Values and cultural factors
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References 253 ACCA The Association
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Freeman, R.E. 1984. Strategic Manag
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257 Pretty, J., Shah, P. 1994. Soil
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PART THREE: CORPORATE RESPONSIBILIT
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261 business houses should follow t
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263 One other problem faced in Indi
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CORPORATE SOCIAL RESPONSIBILITY INI
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267 In spite of the increasing impo
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269 value, while either protecting
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identify the main trends of the CSR
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OIL AND GAS COMPANIES Table 1. CSR
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ENI EXXON PETROBRAS Evaluation of l
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TOTAL Promotion of several initiati
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e. Lack of Human Resources 279 The
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References Bevacqua, S. & Cascinai,
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PART FOUR: CORPORATE RESPONSIBILITY
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285 During the past decades, litera
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287 research involved three Tuscan
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289 • in terms of preferences on
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291 followed by lack of resources a
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293 health and safety of the worker
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References Adler, P. and S.-W. Kwon
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297 Russo A. and Tencati A. 2009, F
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299 by companies in order to contri
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301 economic growth it does not con
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Anttonen (2008) has divided chemica
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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 and 362: Nieuwkamp, B.E.M. (2008). De arbeid
Page 363 and 364: FINANCIAL VALUE MEASUREMENT OF CORP
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: sustainability data gathering and i
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
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Belgium Law of 13 April 1995 United
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Social Enteprise: Some Definitions
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The Social Entrepreneurship Accordi
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Figure 1 The blurring sectoral boun
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f) An initiative launched by a grou
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References Alter, S.K. (2004) Socia
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A DISCOURSE ANALYSIS OF THE FAIRTRA
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423 constituting the social (Faircl
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425 Once economic behaviour is no l
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427 link to Fairtrade, in which Fai
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France: Producers and Competition 4
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UK: Producers and Competition 431 W
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that for Fairtrade to work it has t
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436 01/01/2007 01/01/2007 01/01/200
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438 01/01/2003 01/01/2003 01/01/200
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440 Jaworski, A. & Coupland, N. (19
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PART SEVEN: PUBLIC - PRIVATE PARTNE
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444 It also examines the applicabil
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446 critical resources controlled b
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448 In October 2008, NVPC launched
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S$1 policy but perhaps other more i
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References Azlan A, Lim LL, Yahya S
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PART EIGHT: CORPORATE RESPONSIBILIT
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organizations, with different aims
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458 Decentralization and local gove
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460 When multiple actors involved i
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462 Governance, economy, social cap
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464 In this sense, analysing a terr
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Partnerships Social Capital 466 - S
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468 The level of civic participatio
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Conclusion - Quality of the environ
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Garvin, T. et al. (2009). Community
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THE EFFECTS OF “DEPENDENCY” ON
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how, this dependence inhibits effec
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478 the MNC effectively. This secti
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480 regulation via CSR policy, whic
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482 potential consumer base in each
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References 484 An Roinn Gnóthaí P
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Lambe. A., Directors' Compliance St
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INVESTIGATING THE PRINCIPLES OF COR
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490 economic and institutional deve
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492 and corporate governance. The w
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494 corporate stakeholders, of weal
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496 failures by corporate boards to
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498 fashion", therefore I intend to
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ENVIRONMENTAL MANAGEMENT PRACTICES
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An Overview of Environmental Manage
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Feichtinger and Pregernig, 2005; Gr
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Survey Questionnaire 506 The raw da
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Table 4. Variables used to compute
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inhabitants and workers) and the ex
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512 particular purchase, the incent
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514 which limits the adoption of be
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Conclusions 516 The overall profile
Page 531 and 532:
Cuthill, M. (2002). Exploratory res
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520 Lundberg, K., Balforsa, B. and
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RELATIONAL GOVERNANCE AND THE DEVEL
Page 537 and 538:
524 national-level plans to constru
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Relational Governance 526 One of th
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Case Studies: Vankorneft and the Ev
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The shape of Russian public CSR pol
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Report on CSR in the forestry indus
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534 At the Turukhansk district leve
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536 Russian federal legislature vio
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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
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ARTICULATION OF ENVIRONMENTAL AND S
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- Cramer Commission56, - Renewable
Page 569 and 570:
556 conditions + + + + + + + + Prop
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Figure 1 - Impacts of direct and in
Page 573 and 574:
Figure 3 - Impacts of direct and in
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Figure 6 - Impacts of agricultural
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Agricultural practices have also im
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566 Nevertheless, land-use changes
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- Discussion possibilities, - Free
Page 583 and 584:
References ACCS (2007a). AFS Standa
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Renewable Fuels Agency (2008), The
Page 587 and 588:
Abstract SUPPLY CHAIN ISSUES OF BIO
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576 adjusted to the specific condit
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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
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584 on the other hand state that a
Page 599 and 600:
586 expeller, olive cake and wood p
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588 torrefaction and pelletisation
Page 603 and 604:
Berglund, M. (2006). Biogas product
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SUSTAINABILITY CYCLE ASSESMENT OF B
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Figure 1. Cradle-to-grave grave app
Page 609 and 610:
Table 1. Environmental, social cult
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Table 2. Environmental, social cult
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600 In summary, while biodiesel is
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602 nature after use: when the soli
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604 the creation, refinement, use a
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Test Results 606 Biogases are envir
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ID=78&articleID=1163 608 WCED (1987
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610 business of sustainability and
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Table 2. The Equator Principles and
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614 Strategic orientation of firms
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616 Natural gas fuels over 99 perce
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618 building a Hydrogen Energy plan
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620 principles that are related to
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Impact on Climate Change Conclusion
Page 637 and 638:
Falck, O. & Heblich, S. Corporate s
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ROBIN HOOD THEOREM: A WAY FOR ENERG
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628 communities have to contend and
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630 to power basic devices like TV
Page 645 and 646:
References Abavana, G. C, (2004). G
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INTRA-INDUSTRY IMITATION IN ENVIRON
Page 649 and 650:
636 The legislation has also contri
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In general, the larger the organisa
Page 653 and 654:
Content Analysis 640 In order to be
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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
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654 The sample was selected from th
Page 669 and 670:
Table 2 Survey Categories used to E
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y reading the relevant sections. Th
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660 Perhaps not surprisingly compan
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662 Only 3 companies reported the e
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iodiversity (IPES, 2008). The IPES
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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
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villages of Bangladesh. He set up a
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States: Building Blocks of Some Res
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Conclusions Matching Individual, Or
Page 699 and 700:
686 The different characteristics o
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Issue: Corporate Responsibility & D
Page 703 and 704:
690 society at large”. Other defi
Page 705 and 706:
Table 1. Reasons for implementing e
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694 environment and develop a bette
Page 709 and 710:
696 Does this imply that corporate
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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 (
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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
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722 the level of awareness and envi
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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
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SMEs, but these have rarely lived u
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738 believe that this course of act
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(Revell and Rutherfoord, 2003). The
Page 755 and 756:
Diagram 2: Conceptual Framework - F
Page 757 and 758:
Reference 744 Ammenberg, J. and Hje
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746 Hall, G, 1989). Lack of Finance
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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
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The Area Selected and the Ccow Buff
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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)
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788 action) and the sense made of t
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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
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voluntariness” proposed by Moore
Page 823 and 824:
Table 2: The state of CSR practices
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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
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