Banking firms are becoming increasingly aware that their clients’ management of environmental and social risks may in term threaten their own business as lenders and investors. In addition, stakeholders are requiring banks to improve their social performance. As a result, some banks are developing corporate social responsibility (CSR) policies and management systems to reduce potential risks and improve their performance. In the Spanish financial system, half of the banking firms are savings banks, most of which have always used some Corporate Social Responsibility (CSR) criteria in their management. Private Banks have only recently started to integrate social aspects in their performance. However, no formal analysis has been carried out on the impact of CSR strategies. Various initiatives have been launched nationally and internationally to include the social dimension in management systems. The purpose of this research is to analyse the social performance of the main Spanish financial companies through public data such as social or sustainability reports and media sources. In order to do this, we need to determine which CSR criteria most greatly affect banking firms and to choose the most accurate quantitative and qualitative indicators to measure social performance. 相似文献
Ethics instructors often use cases to help students understand ethics within a corporate context, but we need to know more
about the impact a case-based pedagogy has on students’ ability to make ethical decisions. We used a pre- and post-test methodology
to assess the effect of using cases to teach ethics in a finance course. We also wanted to determine whether recent corporate
ethics scandals might have impacted students’ perceptions of the importance and prevalence of ethics in business, so we used
in-depth case studies of several of the major scandals (e.g., Enron, Tyco, Adelphia). Our results are somewhat surprising
since studying ethics scandals positively impacts students’ ethical decision making and their perceptions of the ethics of
businesspeople. 相似文献
In the current era, governments are playing smaller roles in regulating workers’ rights internationally, and transnational
corporations (TNCs), non-governmental organisations (NGOs) involved in the struggle for workers’ rights, and labour/trade
unions have started to fill this governance gap. This paper focuses on the least researched of the relationships among these
three actors, the union–NGO relationship, by analysing the ways in which it affects definitions of TNC responsibility for
workers’ rights at their suppliers’ factories. Based on a qualitative study of the union–NGO relationship in the Swedish garment
industry between 1996 and 2005, we propose that there are six main configurations of union–NGO relationships. By linking these
configurations to their effects on TNC responsibility, we propose that co-ordination relationships between unions and NGOs, particularly high-commitment co-ordination relationships, are likely to result in a broadening of the definition of TNC responsibility, while conflictual relationships, both high and low commitment, result in a narrowing of the definition of TNC responsibility. The study indicates that co-operation is generally more beneficial
for both unions and NGOs than is any form of conflictual relationship, in terms of broadening the definition of TNC responsibility. 相似文献
At the end of the 1990s, Brazil was faced with a potentially explosive HIV/AIDS epidemic. Through an innovative and multifaceted
campaign, and despite initial resistance from multinational pharmaceutical companies, the government of Brazil was able to
negotiate price reductions for HIV medications and develop local production capacity, thereby averting a public health disaster.
Using interview data and document analysis, the authors show that the exercise of corporate social responsibility can be viewed
in practice as a dynamic negotiation and an interaction between multiple actors. Action undertaken in terms of voluntary CSR
alone may be insufficient. This finding highlights the importance of a strong role for national governments and international
organizations to pressure companies to perform better.
William Flanagan is the Dean of Law at Queen’s University, Kingston, Ontario. His research interests include international
trade and investment, and corporate law and corporate governance.
Gail Whiteman is Assistant Professor in the Department of Business and Society of the Rotterdam School of Management, Erasmus
University, The Netherlands. 相似文献
Purpose: The objective of this study is to contribute to the sales management literature by analyzing whether self-monitoring dimensions (the ability to adjust the presentation of one’s self and the sensitivity to the expressive behaviors of others) play a moderating role in the use of impression management—supervisor liking—performance rating nomological network.
Methodology/approach: Empirical analysis is based on dyadic data from 122 industrial salespeople and their sales managers in 9 different industries. Structural equation modelling was used to analyze the psychometric proprieties of the measurement scales, and conditional process analysis was used to test the proposed hypotheses.
Research implications: The results obtained indicate that the use of supervisor-focused impression management tactics is an indirect antecedent of a salesperson’s performance rating through sales manager liking, but not the self-focused tactics. Results also show that a self-monitoring dimension i.e., the ability to adjust the presentation of one’s self, moderates the “impression management—supervisor liking—performance rating” chain. These results provide an increased understanding of the processes involved in sales managers—salespeople’s interactions.
Practical implications: The main implication for salespeople is that the use of impression management tactics to influence performance ratings only is effective when they use supervisor-focused tactics because attempts to influence via self-focused tactics will not have any effect. The most important implication for sales managers’ is that not all impression management tactics are successfully executed and that the identification of combinations of impression management tactics and the levels of salespeople’s self-monitoring can positively influence performance appraisals by generating evaluative biases. Given that evaluative biases can produce inequitable behaviors by sales managers in the task assignments and support provided to the salespeople, it is important that sales managers are aware of when they can occur (i.e., when salespeople with a moderate ability to adjust their self-presentation use supervisor-focused tactics).
Originality/value/contribution of the article: This article contributes to the existing knowledge by two important means. First, this study proposes a model and presents an empirical test of constructs that mediate (i.e., supervisor liking) and moderate (i.e., self-monitoring dimensions) the “use of impression management tactics—sales manager liking—performance appraisal” relation. This model responds to calls for studies that analyze how impression management tactics are related to performance appraisal and when the relation between the use of these tactics and performance rating occurs. Two, this study uses data from both salespeople and their sales managers, which minimizes any risk of common method variance bias. 相似文献
This study examines the presence and roles of female directors of U.S. Fortune 500 firms, focusing on committee assignments
and director background. Prior work from almost two decades ago concludes that there is a systematic bias against females
in assignment to top board committees. Examining a recent data set with a logistic regression model that controls for director
and firm characteristics, director resource-dependence roles and interaction between director gender and director characteristics,
we find that female directors are less likely than male directors to sit on executive committees and more likely than male
directors to sit on public affairs committees. There is little if any evidence of systematic gender bias in director assignment
to other board committees. We find some evidence that boards evaluate resource dependence differently for women than men.
Craig A. Peterson Western Michigan University, Grand Rapios, MI 49503, USA
Craig A. Peterson is associate professor of finance at Western Michigan University, Grand Rapids Regional Center. In addition
to corporate governance, his research interests include investment management and corporate finance.
James Philpot is assistant professor of finance and general business at Missouri State University. His research interests
include corporate governance, financial planning and financial education. 相似文献
Sustainable development (SD) – that is, “Development that meets the needs of current generations without compromising the
ability of future generations to meet their needs and aspirations” – can be pursued in many different ways. Stakeholder relations
management (SRM) is one such way, through which corporations are confronted with economic, social, and environmental stakeholder
claims. This paper lays the groundwork for an empirical analysis of the question of how far SD can be achieved through SRM.
It describes the so-called SD–SRM perspective as a distinctive research approach and shows how it relates to the wider body
of stakeholder theory. Next, the concept of SD is operationalized for the microeconomic level with reference to important
documents. Based on the ensuing SD framework, it is shown how SD and SRM relate to each other, and how the two concepts relate
to other popular concepts such as Corporate Sustainability and Corporate Social Responsibility. The paper concludes that the
significance of societal guiding models such as SD and of management approaches like CSR is strongly dependent on their footing
in society.
Reinhard Steurer is a senior researcher and lecturer at the Research Institute for Managing Sustainability at the Vienna University
of Economics and Business Adminstration. His research focuses on the changing roles of states, businesses and civil societies
in the context of sustainable development. He is author and co-author of numerous articles, dealing with questions of how
governments and businesses tackle the challenge of sustainable development, and what the two societal domains can learn from
each other in doing so. He holds a Ph.D. in Political Science from the University of Salzburg/Austria, and a Masters in Public
Policy from the University of Maryland/U.S.A.
Markus E. Langer studied ecology and environmental economics at the
University of Vienna and the Vienna University of Economics and Business Adminstration as well as industrial environmental
management at Yale University. He is currently working as
Managing Director of FORUM Umweltbildung. Previously he was working since 1999 as a senior researcher and lecturer at the
Research Institute for Managing Sustainability at the Vienna
University of Economics and Business Adminstration. His research focused on the Evaluation of Sustainable Development as well
as Corporate Social Responsibility and Stakeholder Management.
Astrid Konrad studied business administration at the University of Graz. She has been working at the Research Institute for
Managing Sustainability at the Vienna University of Economics and Business Adminstration since 2002. Her research focus is
on Corporate Social Responsibility and Stakeholder Management.
André Martinuzzi studied business adminstration at the Vienna
University of Economics and Business Administration. He is working as a project manager at the Department of Environmental
Economics and Management since 1993, as a lecturer at the Vienna University of Economics and Business Adminstration and leads
the Managing Sustainability Research Centre since 1999. Since 2001 he worked as a scientific coordinator of Austria’s Sustainability
Strategy. In 2003 he worked as a scientific editor of the Corporate Social Responsibility vision statement of the Austrian
Industry and as a process consultant for the Austrian Forest Program. Research areas: Eco-Consulting, Corporate Sustainability,
Evaluating Sustainable Development, Sustainability Strategies and Stakeholder Dialogues. 相似文献
This paper reports research on the influence of corporate and individual characteristics on managers' social orientation in Germany. The results indicate that mid-level managers expressed a significantly lower social orientation than low-level managers, and that job activity did not impact social orientation. Female respondents expressed a higher social orientation than male respondents. No impact of the political system origin (former East Germany versus former West Germany) on social orientation was shown. Overall, corporate position had a significantly higher impact on social orientation than did the characteristics of the individuals surveyed. 相似文献