Found 9 article(s) for author 'Corporate Social Responsibility and Impact'

Should Business Have Human Rights Obligations?

Should Business Have Human Rights Obligations? Nien-hê Hsieh, July 2015, Paper. “Businesses and their managers are increasingly called upon to take on human rights obligations. Focusing on the case of multinational enterprises (MNEs), the paper argues we have reason to reject assigning human rights obligations to business enterprises and their managers. The paper begins by distinguishing business and human rights from the more general topic of corporate responsibility. Following Buchanan (2013), the paper takes the ideal of status egalitarianism to be central to human rights...” Link

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The Role of the Corporation in Society: An Alternative View and Opportunities for Future Research

The Role of the Corporation in Society: An Alternative View and Opportunities for Future Research. George Serafeim, May 5, 2014, Paper. “A long-standing ideology in business education has been that a corporation is run for the sole interest of its shareholders. I present an alternative view where increasing concentration of economic activity and power in the world’s largest corporations, the Global 1000, has opened the way for managers to consider the interests of a broader set of stakeholders rather than only shareholders. Having documented that this alternative view better fits actual corporate conduct…” Link Verified October 11, 2014

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Corporate and Integrated Reporting: A Functional Perspective

Corporate and Integrated Reporting: A Functional Perspective. Robert Eccles, George Serafeim, May 5, 2014, Paper. “In this paper, we present the two primary functions of corporate reporting (information and transformation) and why currently isolated financial and sustainability reporting are not likely to perform effectively those functions. We describe the concept of integrated reporting and why integrated reporting could be a superior mechanism to perform these functions. Moreover, we discuss, through a series of case studies, what constitutes an effective integrated report…” Link

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Integrated Reporting and Investor Clientele

Integrated Reporting and Investor Clientele. George Serafeim, April 4, 2014, Paper. “In this paper, I examine the relation between Integrated Reporting (IR) and the composition of a firm’s investor base. I hypothesize and find that firms that practice IR have a more long-term oriented investor base with more dedicated and fewer transient investors. This result is more pronounced for firms with high growth opportunities, not controlled by a family, operating in “sin” industries, and exhibiting more stable IR practice over time…” Link Verified October 11, 2014

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The Impact of Corporate Social Responsibility on Investment Recommendations: Analysts’ Perceptions and Shifting Institutional Logics

The Impact of Corporate Social Responsibility on Investment Recommendations: Analysts’ Perceptions and Shifting Institutional Logics. George Serafeim, 2014, Paper. “We explore the impact of corporate social responsibility (CSR) ratings on sell-side analysts’ assessments of firms’ future financial performance. We suggest that when analysts perceive CSR as an agency cost, due to the prevalence of an agency logic, they produce pessimistic recommendations for firms with high CSR ratings. Moreover, we theorize that over time…” Link Verified October 11, 2014

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The Impact of Corporate Sustainability on Organizational Processes and Performance

The Impact of Corporate Sustainability on Organizational Processes and Performance. George Serafeim, Robert Eccles, 2014, Paper. “We investigate the effect of corporate sustainability on organizational processes and performance. Using a matched sample of 180 U.S. companies, we find that corporations that voluntarily adopted sustainability policies by 1993—termed as High Sustainability companies—exhibit by 2009 distinct organizational processes compared to a matched sample of companies that adopted almost none of these policies…” Link Verified October 11, 2014

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Corporate Social Responsibility and Multinational Corporations

Corporate Social Responsibility and Multinational Corporations. Nien-he Hsieh, 2014, Book Chapter. “A central question that arises from the perspective of global ethics is what standards ought to apply to the activities of multinational corporations (MNCs). This chapter surveys the contemporary theoretical literature on this question. The first section provides background on MNCs and their rise. Section two summarizes attempts to promulgate global standards for MNCs in relation to human rights, labour, bribery, and the natural environment…” May require purchase or user account. Link Verified October 12, 2014

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The Performance Frontier: Innovating for a Sustainable Strategy

The Performance Frontier: Innovating for a Sustainable Strategy. Robert Eccles, George Serafeim, May 2013, Paper. “By now most companies have sustainability programs. They’re cutting carbon emissions, reducing waste, and otherwise enhancing operational efficiency. But a mishmash of sustainability tactics does not add up to a sustainable strategy. To endure, a strategy must address the interests of all stakeholders: investors, employees, customers, governments, NGOs, and society at large. To do that, it has to increase shareholder value while at the same time…” Link Verified October 11, 2014

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Multinational Corporations, Global Justice and Corporate Responsibility: A Question of Purpose

Multinational Corporations, Global Justice and Corporate Responsibility: A Question of Purpose. Nien-he Hsieh, 2013, Paper. “Do multinational corporations (MNCs) have a responsibility to address unjust conditions—not simply by refraining from contributing to injustice, but also by actively working to bring about a just state of affairs? This paper examines whether this question can be meaningfully addressed without having to engage two contentious debates in contemporary scholarship…” Link Verified October 12, 2014

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