A language perspective to environmental management and corporate responsibility

Few environmental management scholars have applied a research approach that focuses on analysing the language use through which managers and other societal actors come to describe, explain or otherwise account for environmental and social problems. This article discusses some of the important benefits that treating linguistic materials as ‘sites of language use’ offers for studying corporate responsibilities in various societal challenges such as climate change, biodiversity loss and poverty. Findings from a longitudinal discourse analysis of the debate between a leading global forest industry company (Stora Enso) and a global environmental organization (Greenpeace) demonstrate the utility of a research approach that focuses on the discussants' language use. The article shows how the application of a language perspective opens up new avenues for understanding how certain ways of talking about corporate responsibilities may hinder or facilitate our efforts to steer corporate actions into a more balanced relationship with nature and society. Copyright © 2007 John Wiley & Sons, Ltd and ERP Environment.     

How Political Actors Co-Construct CSR and its Effect on Firms' Political Access: A Discursive Institutionalist View

This paper explores how corporate social responsibility (CSR) can incentivize political actors to increase firms' political access. Taking a discursive institutional perspective, I argue that the types of access negotiated depend on how political actors co-construct the multiplicity of CSR meanings. To study this process, I focus on the empirical case of the European Union (EU), offering a novel analysis of event observations, policy documents, and interviews with Commission officials, Euro-parliamentarians, and other stakeholders. I find that the value of CSR is highly contested in the EU political arena. I then elucidate four discursive strategies through which political actors interactively refined, reframed, and reinterpreted the meaning of CSR and its relevance for firm access in ways beneficial to their perceived interests. The findings highlight the importance for nonmarket strategy studies to conceptualize CSR as a co-constructed idea and access as negotiated, putting the micro-dynamic relationship between firms and political actors centre stage.     

百度的“框”

搜索兴,百度兴;搜索亡,百度何去何从?在移动互联和社交网络的大势之下,李彦宏如何艰难求变?引文荣耀带给李彦宏矛盾与挣扎2012年他蝉联福布斯全球富豪排行榜中国首富,在刚刚揭晓的BrandZ全球最具价值品牌榜单中,百度(NASDAQ:BIDU)的品牌价值比2011年提升8%,一举成为亚洲排名第一的科技品牌:公司业绩也处于新一轮爆发,2011年营业收入145亿元(人民币),2012年第一季度42.62亿元,百度在庞大体量之下,仍能保持70%-80%的增速。炫目的数字背后难以躲避的是"荆棘冠"的痛苦。竞价排名     

Discursive (de)legitimation of a contested Finnish greenfield investment project in Latin America

Despite the central role of legitimacy in corporate social responsibility debate, little is known of subtle meaning-making processes through which social actors attempt to establish or de-establish legitimacy for socially contested corporate undertakings, and through which they, at the same time, struggle to define the proper social role and responsibility of corporations. We investigated these processes in the context of the intense sociopolitical conflict around the Finnish forest industry company Metsä-Botnia's world-scale pulp mill in Uruguay. A critical discursive analysis of Finnish media texts highlights three types of struggle that characterized the media coverage: legalistic argumentation, truth fights, and political battles. Interestingly, this case illustrates how the corporate representatives – with the help of the national media – tend to frame the issue in legalistic terms, emphasize their expert knowledge in technical and environmental evaluations, and distance themselves from political disputes. We argue that similar tendencies are likely to characterize corporate social responsibility debates more generally.     

Uber Drivers and Employment Status in the Gig Economy: Should Corporate Social Responsibility Tip the Scales?

As the gig economy continues to grow, the legal status of its workers remains a source of confusion and controversy. Uber and other transportation network companies (TNCs) typically disclaim employee status, depriving drivers of social insurance among other benefits. Further, such companies typically deny liability to third party victims for damages due to auto accidents, sexual assaults, and other negative outcomes arising out of their business. Legal and regulatory systems in the U.S. and elsewhere continue to struggle with how to determine and apply a consistent standard as to employee classification. We argue that corporate social responsibility should figure prominently in the equation. Private companies already are required to cover social costs of doing business in a variety of contexts (e.g., workers compensation, family leave, public and workplace accommodations for disabled individuals), and it makes sense that they also should be required to underwrite other important implications associated with employee status as part of their responsibilities to society. This is especially so where, as with Uber and other TNCs, a company’s core profit-making operations include activities that carry the direct potential for causing substantial harm both to individual clients and to the public at large.     

Impact of mass customization on cost and flexiblity performances: the role of social capital

More than ever, companies have to cope with ever changing market conditions. Some companies have reacted to shortened product life cycles, constant changes in customer preferences and cost pressures by implementing mass customization practices. Mass customization has been hailed as a way to overcome the tradeoff between cost and flexibility performance. However, there is lack of consistent empirical evidence to demonstrate that this really is the case. We advance this debate by proposing that in order for mass customization to be more effective, a company needs to possess and utilize social capital (i.e., cognitive, relational and structured social capital) within their supply networks. This study uses primary survey data from 513 plants from nine countries collected by the Global Manufacturing Research Group (GMRG). We used structural equation modelling analysis to test our hypotheses. Results indicate that mass customization has the ability to improve a company’s cost and flexibility performance. Furthermore, results regarding the moderating role of social capital are mixed. Cognitive capital only moderates the impact of mass customization on cost performance while relational capital increases this impact on both cost and flexibility performance. Structural capital does not moderate the impact of mass customization on performance.     

‘Embrace the masculine; attenuate the feminine’ – gender,identity work and entrepreneurial legitimation in the nascent context

This article critically analyses how gender bias impacts upon women’s efforts to legitimate nascent ventures. Given the importance of founder identity as a proxy for entrepreneurial legitimacy at nascency, we explore the identity work women undertake when seeking to claim legitimacy for their emerging ventures in a prevailing context of masculinity. In so doing, we challenge taken for granted norms pertaining to legitimacy and question the basis upon which that knowledge is claimed. In effect, debates regarding entrepreneurial legitimacy are presented as gender neutral yet, entrepreneurship is a gender biased activity. Thus, we argue it is essential to recognize how gendered assumptions impinge upon the quest for legitimacy. To illustrate our analysis, we use retrospective and real time empirical evidence evaluating legitimating strategies as they unfold, our findings reveal tensions between feminine identities such as ‘wife’ and ‘mother’ and those of the prototypical entrepreneur. This dissonance prompted women to undertake specific forms of identity work to bridge the gap between femininity, legitimacy and entrepreneurship. We conclude by arguing that the pursuit of entrepreneurial legitimacy during nascency is a gendered process which disadvantages women and has the potential to negatively impact upon the future prospects of their fledgling ventures.     

Who Speaks,and in What Voice? The Challenge of Engaging ‘The Public’ in Health Policy Decision-Making

Abstract

Despite widespread calls for greater public involvement in governance, especially in relation to health policy, significant challenges remain in identifying any such legitimate ‘public’ voice. This research investigates this problem through a case study. It examines how actors experienced and interpreted a government-commissioned citizen’s jury on health spending prioritization in relation to the work of the local health care consumers’ organization. The analysis highlights an unproductive tension around this encounter, and points to more complementary ways in which such top–down and bottom–up efforts might be coordinated. It, therefore, contributes significantly to efforts to strengthen the public voice in contemporary health governance.     

Authentication as Institutional Maintenance Work

Institutional maintenance work refers to actors’ deliberate effort to maintain an institution. This paper examines how actors use authentication, i.e., the relational constitution of an artefact as original or as a genuine expression of a particular type, style or person, to accomplish institutional maintenance work. We investigated contemporary adjustments to six listed buildings. These works were undertaken to keep these buildings functional while at the same time protecting their listing; by doing so they contributed to maintain the institution of Architectural Heritage. Our analysis identifies three forms of authentication: material consolidation, crafts mobilization and character enhancement. We elaborate on each of them and explain their institutional underpinnings and outcomes. The paper concludes with an articulation of authentication as a potent form of institutional maintenance work. Taking its starting point in materiality, authentication is a relational practice that helps maintain institutions relying on irreplaceable artefacts for their maintenance.     

审计师工作量压力与盈余质量——基于门槛模型的研究

采用2012-2016年我国上市公司及其签字审计师为样本,引入门槛回归模型,实证分析不同事务所组织机制支持下审计师个人工作量压力如何影响审计行为决策及盈余质量。研究结果表明:会计师事务所行业专长存在门槛效应,行业专长水平越高,事务所组织支持力度越大,审计师工作量压力对公司盈余质量的负面影响越小;会计师事务所综合评价存在门槛效应,事务所综合评价水平越低,事务所组织支持力度越小,审计师工作量压力对公司盈余质量的负面影响越大;会计师事务所人力资本存在门槛效应,人力资本质量越高,审计师工作效率越高,审计师工作量压力对公司盈余质量的负面影响越小。     

Agile office work as embodied spatial practice: A spatial perspective on ‘open’ New Work environments

An increasing number of companies transform their traditional office spaces into open work environments, often as part of an effort for working relations to evolve away from rigid and hierarchical structures. Contrary to intentions, recent studies show how open office projects tend to re-produce social hierarchy and norms but say only little about how these socio-spatial structures come into being. In this study, we demonstrate how a workspace designed as ‘open’ is being (re-)produced and negotiated in everyday spatial practices. We investigate this question in an ethnographic research design using the example of office redesign at a German financial service company and from the perspective of social theories of space. First, we develop a critical perspective on the ‘new office’ by demonstrating that office work redesign is a political process. Through a focus on spatial practices of office work, we disclose movement and sound as crucial dimensions in the socio-political construction of ‘agile’ office work and of a social hierarchy in the open office. Second, based on our findings we propose that openness in organizational space, rather than being a design feature of a specific work environment, needs to be understood as a generative social process.     

Forging a ‘new’ organizational infrastructure for Los Angeles’ progressive community

What margins of maneuverability do urban‐based progressive movements have for affecting policy outcomes in entrepreneurial and neoliberal political systems? This article provides a partial answer to this question by examining how relations developed and stabilized between actors in the different sectors (community based organizations, labor, university) of Los Angeles’ progressive community. Such relations are a necessary but not sufficient condition for affecting policy outcomes. I argue that these relations have resulted from a 20‐year process of interactions between the more innovative agents of each of the sectors. Through their repeated experimentation in building frameworks to coordinate their partnerships, I argue that a variety of complex mechanisms have taken shape that nourish relations and coordinate complex forms of collective action. Functioning as ‘relational platforms’, these coordinating mechanisms have combined to form an emergent ‘organizational infrastructure’ that facilitates both ongoing relational processes and the mobilization of collective resources in politically effective ways. Thus, by examining the organizational infrastructure that makes such a broad based ‘movement’ possible and sustainable, the article offers the reader one insight into how urban progressives have been able to build the power necessary to affect policies in one of the world's most entrepreneurial and neoliberal cities.     

Issues in the implementation of proactive environmental strategies

Management consultants, environmental groups, and industry trade associations have all recently offered guidelines for companies to improve environmental performance.¹ The guidelines suggest ways that companies can implement strategic change to move beyond compliance with regulation, assume responsibility for the environmental impacts of their products, and gain public credibility. Much of the advice offered can be useful to managers who are responding to rapidly changing environmental pressures. Nevertheless, implementation of some of the general guidelines could impose undue costs or introduce untoward organisational consequences for certain companies. While mentioned as an issue in the management literature, companies need more systematic advice on how best to tailor these broad guidelines for environmental strategic change to the specific needs and capabilities of their companies. In addition, as many companies are comprised of diverse business units that are sometimes linked together only through financial controls, managers must adapt environmental management programs to unique ‘substructures’ within the firm. These substructures can differ dramatically in their environmental performance and their management capabilities. Elsewhere we have offered a framework for analysing environmental strategies and management programs.² In this paper, we identify some of the implementation issues that confront companies when they introduce environmental strategic change. We argue that environmental strategies are most effectively implemented when they are consistent with the organisational characteristics and operating context of the company involved. We use Volvo's experience with environmental strategic change to highlight many of the difficulties that companies may encounter when altering their approach to environmental performance. The case illustrates how a company can modify its own strategy and management programs for more effective change. It is an interesting case to study because of the proactive and comprehensive nature of Volvo's environmental strategy and management programs.     

Why Do Some Multinational Firms Respond Better Than Others to the Hostility of Host Governments? Proximal Embedding and the Side Effects of Local Partnerships

Using a multiple-case study of alleged expropriations reported before the World Bank, we examine how multinational companies (MNC) react to the escalating hostility of host governments. Our study reveals how different choices regarding the interaction with local nonmarket stakeholders – which we refer to as proximal vs. mediated embedding – shape how managers respond to these disputes by affecting their ability to collect, process and interpret information, and to act upon it in a way that effectively mobilizes local and international support. In contrast to the prevailing view that local partners in international joint ventures shelter MNCs from abuse from political authorities, our findings show that primary reliance on local partners to manage the local nonmarket environment can actually reinforce a liability of outsidership and even create a ‘liability of insidership’, to the extent that relying on local partners prevents the MNC from establishing quality connections with a broad range of nonmarket stakeholders, reducing its alertness and responsiveness to hostile acts from host governments.     

论高校校办印刷企业向服务转型

印刷业面临转型话题越来越受到广泛的关注,高校校办印刷企业也不得不面临着转型问题。随着经济技术的发展,社会服务意识增强,高校校办印刷企业向服务转型已然是大势所趋。本文从高校校办印刷企业的现状出发,通过分析高校校办企业向服务转型的客观性,得出高校校办印刷企业如何向服务转型的建议,从而希望通过这些建议和方法,使高校校办印刷企业在现代市场经济的条件下重新得到更好和持续的发展。     

The Construction of Risk Management Credibility Within Corporate Boardrooms

Despite various corporate collapses over the last decades, risk management is increasingly influential across organizations worldwide, as if the apparatus’ credibility was impermeable to scandals that, from critical angles, cast doubt on its efficacy. Relying on a cultural perspective of analysis highlighting the range of social processes that protect prevailing institutions’ legitimacy from aberrations, we examined the sense-making approaches employed by corporate boardroom actors to maintain their confidence in the credibility of the risk management apparatus despite being exposed to a continuous flow of corporate failures pointing to risk management efficacy limitations. Specifically, we conducted 35 interviews with corporate board stakeholders, mostly board members and corporate consultants. Our analysis indicates that actors involved in risk management processes tend to interpret aberration cases through perspectives that put the blame on some implementation deficiency, thereby ensuring that risk management's core assumptions are not questioned. These perspectives point to a defensive system of thought grounded in the director and consultancy communities, whose main referents are subject to intense work and re-conceptualization in the aftermath of aberrations, thereby providing community members with the means to make sense of the frictions of organizational life in ways that maintain the legitimacy of the risk management apparatus.     

The search for legitimacy and organizational change: The agency of subordinated actors

This article investigates the organizational changes triggered by the implementation of certified management systems (CMS) in Denmark and explores how institutionalized organizational practices change over time. The study shows that improvements in performance were not significant in the implementation of CMS, though in most cases its adoption implied organizational changes. The study also shows that the search for external legitimacy was appropriated by various internal organizational actors, other than management. When internal actors share the institutionalized beliefs and norms of the wider society, they implicitly strive to reduce decoupling. We argue that understanding the social dynamics of legitimacy in organisations requires paying attention to the agency of superordinated as well as subordinate actors.     

Management commitment and company policies on education and training

This article presents evidence from a 1991 survey of 406 large companies indicating that corporate education and training practices are shaped by four company characteristics: (1) human resource innovativeness, (2) management resistance to change, (3) work redesigns to enhance quality and involvement, and (4) firm downsizing. When managements create an innovative climate, their companies invest more in worker retraining and contribute more to public schooling; when they resist change, they find it more difficult to recruit entry-level employees. When managements redesign work, their companies place greater emphasis on training, development, and school relations. When managements downsize, their companies take more interest in entry-level training and apprenticeship programs. © 1993 by John Wiley & Sons, Inc.     

Mind the Gap: A Journey to Sustainable Supply Chains

Many companies still view Corporate Social Responsibility (CSR) as solely philanthropy rather than addressing their material issues. A few companies that have began to see the strategic advantages of being socially responsible and addressing their social, environmental and economic challenges. Developing an effective strategy can reward companies with reputation enhancement, license to operate, avoiding litigation, recruitment and retention of employees and developing process, product and strategic innovations. One company who has realized the value of investing and integrating CSR into the business model is the apparel retailer Gap Inc. This article will examine the evolution of Gap Inc. and its work developing an effective labor standards assurance program and stakeholder engagement strategy transformed historically adversarial relationships with key stakeholders into collaborative multi-stakeholder partnerships. Particular attention is put towards Gap Inc.’s learnings in the process and how these new insights innovated the company’s CSR strategy over time. An erratum to this article can be found at     

To Disclose or Not to Disclose? An Investigation of the Antecedents and Effects of Open Book Accounting

Open book accounting (OBA) is the regular disclosure of management accounting information beyond corporate borders. Prior contributions have mainly concentrated on identifying its antecedents in individual or small numbers of organizations with exploratory cases. My paper responds to the call to investigate OBA on a wider empirical basis and focuses simultaneously on the explanatory variables of OBA and its influence on both financial and non-financial performance. I thus also explore the mediating role of OBA in linking key antecedents and performance within a unified theoretical framework. I empirically test my model using survey data from a sample of European companies, which are then analyzed through structural equation modeling. My findings indicate that the extent of OBA use is explained by a firm’s willingness to work together with its counterparts in the long run, that is, a relational factor, and the presence of sophisticated cost accounting systems, that is, a technical prerequisite. My evidence also suggests a positive association between OBA and firm performance. Additionally, I find that OBA is a partial mediator that explains how a firm’s long-term commitment to its external partners and the sophistication of its cost accounting system may become associated with performance.