Corporate Social Responsibility PDF
Preview Corporate Social Responsibility
Corporate Social Responsibility Corporate Social Responsibility A Case Study Approach Edited by Christine A. Mallin Professor of Corporate Governance and Finance, and Director, Centre for Corporate Governance Research, University of Birmingham, UK Edward Elgar Cheltenham, UK • Northampton, MA, USA © Christine A. Mallin 2009 All rights reserved. No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means, electronic, mechanical or photocopying, recording, or otherwise without the prior permission of the publisher. Published by Edward Elgar Publishing Limited The Lypiatts 15 Lansdown Road Cheltenham Glos GL50 2JA UK Edward Elgar Publishing, Inc. William Pratt House 9 Dewey Court Northampton Massachusetts 01060 USA A catalogue record for this book is available from the British Library Library of Congress Control Number: 2009930869 ISBN 978 1 84844 043 2 Printed and bound by MPG Books Group, UK Contents List of f gures vii List of tables viii List of contributors ix Introduction and overview 1 Christine A. Mallin PART I C SR IN EUROPE 1 C SR and integrated triple bottom line reporting in Italy: case study evidence 9 Andrea Melis, Silvia Carta and Silvia Del Rio 2 C SR in Spain: examples of some practices 40 María Sacristán Navarro and Silvia Gómez Ansón 3 S ticking to core values: the case of The Body Shop 59 Bert van de Ven, André Nijhof and Ronald Jeurissen PART II C SR IN CENTRAL AND EASTERN EUROPEAN COUNTRIES 4 C SR in Russia 81 Alexander Settles, Olga Melitonyan and James Gillies 5 R esponsible business in Polish economic practice: the experiences of the Camela S.A. Factory of Clothing Inserts 98 Izabela Koładkiewicz PART III CSR IN ASIA AND AUSTRALIA 6 C SR dynamics in South Korea and Japan: a comparative analysis 123 Seungho Choi and Ruth V. Aguilera 7 P ulp, politics, process and pollution: Gunns Ltd and the Tamar Valley pulp mill 148 Kathy Gibson and Gary O’Donovan v vi Corporate social responsibility PART IV C SR: ADDITIONAL DIMENSIONS 8 A case study of the strategic use of CSR: the American Gaming Association and the National Center for Responsible Gaming 177 Kate Spilde Contreras and Donald S. Siegel 9 A ccounting disclosure and human rights in the oil industry 194 Matthias Beck and Steven Toms 10 D oes the adoption of codes of conduct marginalize labor unions? The case of Turkey’s garment industry 216 Melsa Ararat and Mahmut Bayazıt 11 C SR in Islamic f nancial institutions in the Middle East 258 Samy Nathan and Chris Pierce Index 275 Figures 1.1 S abaf’s step to triple bottom line reporting in 2005 18 1.2 S abaf and its stakeholders 20 1.3 A dded value allocation 26 2.1 C orporate governance ratings by country (Europe) 41 2.2 W omen in the boardroom by country (Europe, 2006) 44 2.3 W omen in the boardroom by country (Europe, 2007) 44 6.1 A nalysis of the actor-centered approach in CSR 127 9.1 B raybrooke and Lindblom’s diagram of decision types 196 9.2 A verage sales by involvement in areas of severe human rights abuse 203 9.3 A verage sales by involvement in areas of severe human rights abuse (number of countries) 204 9.4 A verage sales by involvement in areas of severe human rights abuse (groups of countries) 204 9.5 A verage sales by involvement in areas of severe human rights abuse (excluding outlier) 205 9.6 A mount of CSD reporting by topic and by involvement in areas of severe human rights abuse (excluding outlier) 206 9.7 S hare of CSD reporting by topic for dif erent companies by involvement in areas of severe human rights abuse 207 10.1 A nalytical framework of factors af ecting the adoption of CoC 26 11.1 T he framework for Shari’ah Law 264 11.2 A n alternative Islamic framework 264 v ii Tables 1.1 B oard of directors and board committees at Sabaf S.p.a. 13 1.2 E volution of the structure of Sabaf’s social report 17 1.3 E volution of identif cation of stakeholders 21 1.4 P olicies, provisions and key projects 23 1.5 H uman capital indicators 28 1.6 S tructural capital indicators 29 1.7 R elational capital indicators 31 1.8 S ocial indicators 32 1.9 E nvironmental indicators 33 2.1 R esponsible index ratings 42 5.1 B enef ts provided by Camela for employees and the wider stakeholder community: summary 111 6.1 R ankings of social responsibility in Korea and Japan 125 6.2 S ocial contributions ratio in Korea and Japan 125 6.3 C omparison of the role of actors in formulation of CSR between Korea and Japan 141 7.1 F ederal election results for Tasmania 160 7.2 F ederal election results for Minister for Environment (Turnbull) and Shadow Minister for Environment (Garrett) 161 7.3 P otential hidden costs of the Tamar Valley pulp mill 164 10.1 T urkey’s garment industry, descriptive statistics (2007) 228 10.2 I nterviews with supplier f rms 231 11.1 S tage of development of Islamic f nance in the MENA region 259 11.2 I slamic banking products 265 v iii Contributors Ruth V. Aguilera, Associate Professor, College of Business and Institute of Labor and Industrial Relations, University of Illinois at Urbana- Champaign, IL, USA. Melsa Ararat, Director, Corporate Governance Forum of Turkey, Sabanci University, Turkey. Mahmut Bayazıt, Faculty of Management, Sabanci University, Turkey. Matthias Beck, Professor of Public Sector Management, York Management School, University of York, UK. Silvia Carta, Department of Accounting and Business Economics, University of Cagliari, Italy. Seungho Choi, Eli Broad Graduate School of Management, Michigan State University, MI, USA. Kate Spilde Contreras, Chair, Sycuan Institute on Tribal Gaming and Associate Professor, School of Hospitality and Tourism Management, San Diego State University, San Diego, CA, USA. Silvia Del Rio, Department of Law and Business Administration, University of Rome TRE, Italy. Kathy Gibson, Senior Lecturer, University of Tasmania, Australia. James Gillies, Dean Emeritus of the Schulich School of Business, York University, Toronto, Canada. Silvia Gómez Ansón, Professor of Finance and Accounting, University of Oviedo, Spain. Ronald Jeurissen, Professor of Business Ethics at Nyenrode Business Universiteit, and Chairman of the European Institute for Business Ethics, The Netherlands. Izabela Koładkiewicz, Assistant Professor, Koźmiński University, Warsaw, Poland. i x
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