Corporate accountability in Australia: Managing the information environment for corporate accountability

Accountability is a significant factor in the soundness of the organisational environment in Australia, for both the public and private sectors. The accountability process rests on the quality and accessibility of organisational records, the information environment. While the Australian liberal democratic open society and free market system relies on accountability, paradoxically accountability is constrained by the needs of the open society and the market. Setting appropriate mechanisms for accountability while preserving civil liberty and innovative free markets is a difficult task, and is one that falls to government. Governments have a ubiquitous role in implementing accountability in both the public and the private sectors, and the Australian federal system further complicates governments' difficult role. The 1990s will bring further corporate pathologies, similar to those of the 1980's. However the public and private sectors can reduce the impact of corporate pathologies in the 1990's by learning the lessons of the 1980's, through placing a priority on inculcating ethical and moral behavior, emphasising democratic values, and raising the organisational status of records.Lance McMahon is a lecturer specialising in government in the School of Management and Marketing, Curtin Business School. He has previously worked as a senior policy adviser in the Western Australian State Government.     

Managerial attitudes to social responsibility: A comparative study in India and Britain

Changes in the understanding of the relationship between business and society have led to increased interest in and discussion of the notion of corporate social responsibility.This paper offers an empirical analysis of the perceptions of top executives in the West Midlands, U.K., and in Delhi, District Ghaziabad, India, of the notion of corporate social responsibility. Organisational changes and involvement in social action programmes, and problems of implementing and monitoring Social Responsibility in two cultures, India and Britain, were explored.The results of this study are compared with results obtained from studies on American companies and some significant similarities and differences are noted.Finally, some of the implications of the acceptance of the relevance of social responsibility to industry and the social involvement of industry are discussed. A. Farooq Khan is Associate Professor at the Faculty of Commerce of the Aligarh Muslim University. He has been awarded the Common-Wealth Scholarship (1975–1978) and he visited Hungary under the Indo-Hungarian Cultural Exchange Programme (1984–1985). He has published over thirty papers and two books: Business and Society, S. Chand & Co. Ramnagar, New Delhi, 1985; and Social Responsibility and Management, Faculty of Commerce Publication, Aligarh, 1983.Adrian Atkinson is Managing Director of Human Factor Consultants (UK) Ltd.     

The attitudes of united states and South African managers to corporate social responsibility

The attitudes of 164 United States and 151 South African managers towards corporate social responsibility were assessed. The United States managers held significantly more favourable attitudes towards corporate social responsibility. In addition, they agreed with more pro-responsibility arguments, whereas the South African managers agreed with more anti-responsibility arguments. The United States managers felt that their society expected more corporate involvement in social responsibility activities than the South African managers felt was expected from their society. The results are explained in terms of the susceptibility of social responsibility attitudes to cultural norms and values — which reflect the different nature of the two societies. Christopher Orpen is Professor of Management at Deakin University, Victoria, Australia. Previously he was Professor of Psychology in South Africa. He is the author of Principles of Personnel Psychology (Johannesburg, South Africa: Jonathan Ball, 1978) and Ideology in Personnel Management (Melbourne, Australia: Academic Press, 1984).     

Approaching virtuousness through organizational ethical quality: toward a moral corporate social responsibility

Today, in both theory and practice, the concepts of corporate social responsibility (CSR) and ethics are not necessarily related. Organizations can demonstrate high levels of social proactivity in their CSR policies with or without having laudable levels of ethical quality or virtuousness. This article introduces the concepts of organizational ethical quality (OEQ) to evaluate the moral excellence of CSR actions and policies, identifying and categorizing varying levels ranging from the absence of ethical virtuousness, termed immoral CSR (ICSR), to high levels of moral CSR (MCSR), or ethical virtuousness. High MCSR is the product of both high levels of OEQ in conjunction with more proactive CSR policies based on social action.     

Trust, reputation and corporate accountability to stakeholders

This paper explores the relationship between accountability, trust and corporate reputation building. Increasing numbers of corporations are mobilising themselves to put more and more information out into the public domain as a way of communicating with stakeholders. Corporate social accounting and stakeholder engagement is happening on an unprecedented scale. Rather than welcoming such initiatives, academics have been quick to pick faults with contemporary social auditing and reporting, claiming that in its current form it is not about demonstrating accountability at all, but rather about building corporate reputation. Academics argue that 'accountability should hurt', that if accountability is an enjoyable process, then the organisation isn't doing it right. For organisations that are currently engaging with stakeholders and ostensibly becoming more transparent about their corporate social performance, this kind of critique is likely to be bewildering. This paper argues that central to the notion of accountability and to contemporary social accounting practice is the concept of trust. Accountability is based upon a distrust of corporate management, whereas corporate reputation building is about strategically seeking to establish trust in stakeholder relationships in order to negate formal accountability requirements. Using a split trust continuum, the paper seeks to explain and synthesise what seem to be two very different paradigms of organisational transparency.     

Employee attitudes toward advertising

The attitudes and opinions of a group of bank employees toward a recent advertising campaign run by the bank which stressed employee service were studied via factor analysis. The analysis revealed three clearly defined dimensions underlying the attitude-opinion items: general attitude toward the campaign, relevance of the campaign to the respondent's job, and changes in the respondent's job behavior caused by the campaign. Relationships among factor scores on these three dimensions with job satisfaction, job involvement, degree of customer contact, and degree of contact with other employees were investigated using multiple regressions and canonical correlation analysis. Employee attitudes toward the campaign were significantly related to all four of the job characteristic variables, as was perceived relevance of the campaign to the employee's job. Changes in job behavior were related only to involvement and satisfaction. The relationships found here suggest that in some cases, employee attitudes should be considered in evaluating the effects of advertising campaigns. Close coordination between marketing and general managerial functions is required in situations where advertisements relate to employees as well as customers.     

Organizational attention to corporate social responsibility and corporate social performance: the moderating effects of corporate governance

Many studies have explored the antecedents of corporate social performance (CSP), such as institutional forces and stakeholder pressures. However, few studies examine CSP from a socio‐cognitive perspective. To address this research void, this study adopts an attention‐based approach to examine the relationship between managers' attention to social issues and CSP. More important, this study reports that this relationship will be moderated by governance mechanisms that constrain managerial discretion. Using a sample of Chinese listed firms, this study provides empirical support for these arguments. Therefore, our study adds new insights to the literature addressing CSP from a socio‐cognitive perspective and speaks to the structural features, both inside and outside organizations, that guide managers' attention.     

Corporate social responsibility and public accountability

The development of legislation determining corporate behaviour is a fascinating topic, offering insight into the societal problems of corporate enterprise as they are related to their accounting, their administration, and their external reporting. In this paper the following specific implications for accounting are examined:

-Should accountants get involved in social auditing and are they the ‘core’ persons in corporate social accounting systems?

-Should corporate social performance measurement and reporting become obligatory and to what extent?

-A general framework for the implementation of corporate social accounting systems is suggested and quidelines for its auditing are proposed.

-A tentative set of social auditing standard is outlined together with its methodological accompaniments.

     

Implementing corporate social responsibility through social partnerships

This paper examines how corporate social responsibility (CSR) is implemented through social partnerships. Drawing on previous literature and case study research, it presents a conceptual model of the process of implementation. An exploratory case study of the social responsibility partnership programme at the Union of European Football Associations (UEFA) has been conducted. The case study draws on interview data and documentary sources of evidence gathered from UEFA and the six partner organisations that comprise its CSR portfolio. The conceptual model identifies three stages of the implementation process (selection, design, management), with partnership evaluation being an ongoing process during all three. The latter consists of two elements, namely project and process evaluation. A key finding is the lack of process evaluation due to a high degree of inter‐personal trust. The conceptual model adds to the growing body of research on the implementation of social partnerships and CSR. This paper is also the first to empirically explore the process of CSR implementation through social partnerships in the football sector.     

Use of behavioral reasoning theory to examine the role of social responsibility in attitudes toward apparel donation

Drawing on behavioral reasoning theory, this study investigated drivers of young consumers’ apparel donation behavior. By examining the impact of values (i.e., benevolence and power) and reasons (i.e., other‐oriented reasons and self‐oriented reasons) on attitudes, this study highlights the different motivations individuals have for donating clothing. As predicted, benevolence was positively related to other‐oriented reasons for donations and power was positively related to self‐oriented reasons for donations. Both other‐ and self‐oriented reasons for donating influenced attitudes related to apparel donation behavior. These findings offer an overarching explanation for the seemingly disparate reasons for apparel donation previously identified.     

浅谈公司治理对企业社会责任的影响

文章从公司的治理研究入手,详细的分析了企业社会责任与公司治理的关系,并有效地进行了内部和外部的治理机制验证,得到企业社会责任的进一步升华.     

The influence of the corporate social responsibility disclosures on consumer brand attitudes under the impact of COVID-19

This study focuses on the use of we-media by small- and medium-sized enterprises (SMEs) to disclose internal corporate social responsibility (ICSR) under the impact of the 2019 novel coronavirus disease (COVID-19). Study 1 interprets the catalyst effect of COVID-19 on the externalization of SMEs’ ICSR. The fuzzy grading evaluation method is initially verified. Under the impact of COVID-19, SMEs fulfilling their ICSR can enhance consumer brand attitudes. Study 2 uses a structural equation model and empirical analysis of 946 effective samples and finds that consumers perceive the self-sacrifice of corporations during the coronavirus disease period. SMEs can fulfill their ICSR to enhance the internal explanation mechanism of consumer brand attitudes and the moderating role of enterprise losses.     

Triple bottom-line reporting as social grammar: integrating corporate social responsibility and corporate codes of conduct

This paper argues that many objections against, and limitations of, corporate codes of conduct can be addressed if a meaningful integration can be established between CSR and ethics management practices within corporations. It is proposed that the notion of the triple bottom-line finally presents corporations with a mechanism to establish this integration. The paper draws on the second South African King Report on Corporate Governance, which succeeded in integrating corporate governance, ethics management and triple bottom-line reporting by advocating what it called 'Integrated Sustainability'. The paper argues that this is an example of how ethics management initiatives like code development become more meaningful, if they can be related to the corporation's CSR initiatives and reporting practices. Integration between ethics management and CSR in the context of triple bottom-line reporting reframes corporate success in a way that makes both ethics management and CSR activities more meaningful. In fact, it is argued that in the absence of a social grammar that establishes this integration, neither codes nor CSR can foster meaningful organizational integrity.     

Leveraging sponsorship with corporate social responsibility

Sponsors increasingly engage in corporate social responsibility (CSR) activities surrounding sponsored events (e.g., the soccer World Cup and Olympic Games). This study examines how linking CSR to sponsorship affects consumer attitudes towards sponsoring brands. Schema theory suggests that consumer CSR perception and brand credibility act as serial mediators. They transfer the positive effects of a CSR-linked sponsorship strategy. These effects only occur for brands with a moderately low congruity to the sponsored event (but not for brands with a moderately high congruity to the sponsored event). Two experiments measuring (Study 1) and manipulating (Study 2) sponsor–event congruity confirm the proposed mediation mechanism for brands with a moderately low sponsor–event congruity. CSR-linked sponsorship (vs. sponsorship without CSR linkage) does not influence attitudes towards brands with a moderately high congruity to the sponsored event. The study develops theoretical and practical implications for sponsorship and CSR strategies.     

Schefflerian ethics and corporate social responsibility

This paper examines some of the essential features of Samuel Scheffler's hybrid theory of ethics. Scheffler posits and defends a moral theory which is intended to be neither act-consequentialist nor fully agent-centered. Instead, it provides an agent-centered analysis of moral thinking: one that, unlike consequentialist theories, respects the personal integrity of the moral agent. In this paper I shall do the following: (1) Sketch some of the general points of Scheffler's proposal; (2) Apply Scheffler's ethical theory to the matter of corporate social responsibility; and (3) Raise some objections to this Schefflerian corporate social responsibility theory, along with some modifications of this hybrid theory of corporate social responsibility which are intended to evade such criticisms.The significance of this paper is that it shows that Scheffler's quite innovative ethical theory is problematic as a foundation for a theory of corporate social responsibility. J. Angelo Corlett is a research fellow in philosophy at the University of California, Santa Barbara. He has published philosophy papers in the Journal of Business Ethics, Business & Professional Ethics Journal, Public Affairs Quarterly, and the American Psychologist among other journals. His areas of interest include Social/Political Philosophy, Ethics and Value Theory. He is currently working on a book entitled Liberty and Equality: Analyzing Nozick and Rawls.