Corporate Social Responsibility

300 Pages·2011·11.55 MB·English

by  Christine A. Mallin

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.
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