This paper highlights the value of the recipient actor, time and narrative analysis to theory building in corporate philanthropy research. For corporate philanthropy, a system of gift/counter-gift is envisaged whereby recipient becomes donor in a re-occurring continuous spiral of giving activity over time, motivating the economy of gift exchange. Narrative methods can assist in the theory building exercise because they help build context by examining elements of managers’ lives as causally connected episodes of experience.

Corporate Social Responsibility (hereafter CSR) continues to draw substantial interest from both academics and business. While most of this research attention has emphasized the benefits to be derived from CSR, there is less evidence to explain why firms adopt CSR activities. That is, what are the firm’s motivations? This project extends on the current CSR and hospitality literature and on CSR antecedents related to the context of a developing country. The primary focus of this paper is to explore the nature of staff benefits as a motivating factor for undertaking CSR. A sequential mixed methods research design was used to collect data. This paper presents preliminary findings from semi-structured interviews and reveals new insights relating to staff benefits, which is expected to offer beneficial opportunities to the hotel industry. It should be noted that this paper presents material which is part of a broader project.

Corporations are a social and legal construct. They cannot exist without limited liability and other protections deemed necessary for modern commercial activity. The original justification for corporations was to supply goods and services at a scale beyond local enterprise. This notion of serving the community has been lostand corporations’ duty is now seen as increasing shareholder value, which can reduce to funnelling wealth from society to the investor class. Given this modern business orthodoxy, in the absence of statutory directions otherwise, a company is obliged to prioritise commercial forces over ethical ones. Corporate social responsibility becomes an appeal to morality and is doomed to fail. It is open to the legislature to adjust the statutory regime. Serving the public interest can be made a purpose or an objective. By analogy with land law, the simplicity of embedding responsibilities as a condition of registration is contrasted with third-party regulation.

Based on data from interviews with CSR and HR professionals, this paper discusses possibilities for embedding corporate social responsibility (CSR) into human resource management (HRM). It examines how employee-related aspects can be addressed under the remit of CSR and how such interfaces work. Further, it argues that although HRM is responsible for employee issues such as diversity, equality, work-life balance, CSR has some implications for HRM. Thus, CSR helps to embed the social and ethical concerns of employees within HRM policies and practices and promotes socially responsible HRM. However, such a relationship is subject to CSR-related variables, such as the scope of CSR and variation among industries. If these factors are not favourable,disconnections may exist between CSR and HRM.

This paper addresses the 2014 conference theme in aiming to define the “societal” dimension. The key finding is that society is a vague and contestable term. A societal dimension maintains CSR against reductionoriented substitutes such as corporate responsibility, corporate citizenship, and stakeholder theory. Literaturesuggests five conceptions. (1) Society might be decomposed into external stakeholders of a firm with differing salience. (2) Another approach is internal to the firm: managers have pro-CSR or anti-CSR values shaping salience. (3) A third approach combines external and internal considerations: all stakeholders pressure top management. (4) Society is an aggregation of interests possessing theoretically informed prioritization independent of relative power and of specific stakeholder status. (5) Public policy is not necessarily reflective of society in either the prioritization sense or a general will sense, but might reflect bare majority opinion exercised through governmental arrangements. A hybrid solution combines virtuous managers and external controls.

Corporate social responsibility (CSR) continues to attract interest from tourism businesses, and many hotel companies are now substantially engaged in social and environmental responsibilities. This paper investigated local community perceptions of hotels undertaking CSR activities in provincial areas of Thailand. Semi-structured interviews were undertaken with local community members. Results show a hotel’s CSR activities had been perceived to affect local communities’ quality of life (QOL), which influences their perception of the hotels and CSR activities.

Multinational enterprises (MNEs) have embraced the possibility to find growth opportunities by targeting the Base of the Pyramid (BoP) segment, while contributing to alleviate poverty. Taking stock of the notorious early BoP initiatives that were relegated to philanthropic programs highlights a tension to combine both societal and financial sustainability. The paper questions why and how MNEs reposition the value creation of their BoP initiatives in regards of their Corporate Social Responsibility (CSR) strategy. We provide an empirical analysis of present BoP initiatives, based on a multiple-case study of seven MNEs’ initiatives and seventeen of their projects. The paper highlights three levels of CSR engagement at the firm level, which will translate into different strategies,organisations and types of value creation for BoP initiatives. We deliver novel insights for the study of the “business cases” of BoP strategies, which aim at gaining legitimacy, incubating strategic change and reaching profitable growth.

We describe a workshop that issued a call to action for and as academics through the work of intellectual shamanism and wayfinding so that we can do the work of healing, connecting, and sensemaking—and providing hope—that we believe is needed in the world today.

This paper examines the extent and formation of legal compliance and ethics committees on the corporate boards of the top 200 companies within the Fortune 500. It first suggests possible reasons for the formation of such committees, including heightened legal exposure, overburdened audit committees, and legal incentives that reward companies for effective efforts to establish and monitor internal controls. The paper secondly examines the more prevalent existence of public responsibility committees of corporate boards and explains their jurisdiction and responsibilities. Thirdly, the paper examines the presence of women on audit committees, versus less powerful committees, in order to ascertain their real power in corporate governance.

This symposium focuses on theoretical, methodological and empirical advances to the ethical work climate (EWC) construct introduced by Victor and Cullen (1988). James Weber proposes a new, stronger, inherently normative, and more empirically viable theoretical framework for identifying and understanding EWCs.Anke Arnaud adds collective moral values to the original Arnaud and Schminke (2011) model, where collective moral values give rise to EWCs and interact with collective moral emotions to affect the relationship between EWCs and ethical behavior. (Two other authors presented their ideas as part of this symposium at the 2014 IABS Conference: Craig VanSandt combined the focus on managerial orientations with the observation that different types of organizations will likely have different EWCs by incorporating “dominant logics” and the Mental Model Style Survey; and Satish Deshpande emphasized addressing the research gap focusing on the impact of organizational factors on ethical decision-making and turns to China and the impact of guanxi and ethical dissolution within an organization for his empirical exploration. The Van Sandt and Deshpande essays are not included in this Proceedings.)

Income inequality research in the business and society field is incipient. This workshop gathered relevant scholars in order to share current interests as well as to define future directions for research. Three groups discussed theory and methods, stakeholders and the value chain, and developing-country issues.

Academic research into the application of sustainable development principles in organisation management has concentrated on how environmental responsibility advances competitiveness, economic efficiency and profitability. There has been comparatively little assessment of the value of managed social relationships as part of an institutional sustainability orientation. This paper draws on exploratory research investigating the value of a sustainable market orientation in strategy management. The research context is organisations operating in the economically important New Zealand tourism sector. In-depth interviews were conducted providing rich data from business, government and community stakeholders. Findings indicate that synergies occur through formalintegration of a social orientation with economic and environmental management. This suggests that improved outcomes would result from using a management model such as sustainable market orientation (SMO). Implications include: planning and implementing constructive and principled coordination of institutional of social relationships to assure resources for socially and economically important enterprises, applying equity in business and governmentresponsiveness to stakeholder needs and the imperative to adopting effective international performance and reporting frameworks for sustainability oriented management. The research provides a valuable foundation for further study in this domain.

This paper explores the impact of franchising on society by debating both the positive and negative aspects of the business model. Research from both Australia and India reveals the role franchising has played on influencing local customs and culture. Emphasis is placed on the homogeneity of society and franchising’s role in embracing uniformity over diversity. The theory of McDonaldisation provides a framework for understanding some of the negative ways that franchising affects many aspects of society, not just the restaurant industry. Social franchising highlights the positive potential of the model. The authors’ conclude that franchising is a powerful tool that can be used for corporate profit or for social benefit. The aim of this paper is to increase discussion around the topic of franchising and its impact – positive or negative – on the homogeneity of society.

This paper applies concepts of foresight to the ethical decision-making and the strategic management of organizational ethics programs. The approach views the intersection of business and society as a permeable frontier in which there is an iterative, ongoing exchange of information between various stakeholders. We view the ethical culture of an organization as an anticipatory system in which a predictive model of the systems future plays a role in the current behavior of the participants. This suggests that network or feedback causality can provide a theoretical link between a strategic vision of a future ethical state and behavior within the current ethical culture. Using this theory we develop a model for organizational ethics programs that argues for a long-term and widely dispersed view of the organization within its environment. The theory and the resulting model suggest a role for ethical foresight as a method to stave off ethical crises of societal import and to encourage a business-society interface that is ongoing, rather than one enacted only when a major ethical disaster emerges. This redefines the business-society relationship and puts the onus on the organization to continually interpret societal cues through dialogue and interaction and to reflect on internal organizational processes and decisions that may have contributed to ethical digressions in the past.

This paper demonstrates how the theoretical framework of white-collar crime, grounded in the "Fraud Triangle" provides a useful theoretical foundation for research in academic dishonesty.

This literature review article aims to bring a better understanding to the field of corporate sustainability (CS) as studied by management scholars from 1995 to 2013. The authors summarize the different definitions and measures that have been adopted by management scholars working in the CS field in both academic and practitioner management journals. The results show that the CS field is still evolving and different approaches to define and measure CS have been used. Differences are also found between the literature that targets scholars versus the one targeting practitioners. The authors also provide a set of recommendations on how to advance the CS field.

If we are to enact a global community such as Scherer and Palazzo’s model of deliberative democracy (2011), each of the actors within this community needs to be willing to break with existing norms and beliefs and experiment with new ways of thinking, working collaboratively to achieve a common set of objectives (Austin, 2000; Mackey & Sisodia, 2012). Yet there appear to be indications that support a more neo-institutional perspective, one poised to maintain and reinforce current structures of power (Lounsbury, Fairclough, & Paul Lee, 2012). Key to enacting this global community is understanding and giving voice to the varied stakeholders (Barrett, Thomas, & Hocevar, 1995; Freeman, Wicks, & Parmar, 2004; Freeman, 1994; Hardy, Sargent, & Thomas, 2011; Obstfeld, Sutcliffe, & Weick, 2005). Critical management studies may offer a platform for exploring this as it seeks to identify alternative approaches to addressing complex issues (Banerjee, 2012) by engaging varied constituents.

This paper examines and criticizes the criteria developed by the Center for Political Accountability (CPA) to rank the political responsibility of corporations and their response to the demands for greater disclosure of their political activities to investors. It first examines the underlying rationale for greater disclosure and offers five overall criticisms of CPA criteria, including especially five elements of corruption not included in the criteria. Based on an examination of the websites of the top 100 corporations in the CPA rankings, to ascertain the level of disclosure on those five elements of corruption, this paper then develops new scores and rankings for those corporations, which demonstrate significant changes in the original scores and rankings.

Corporate Social Performance (CSP) is an important construct in business-and-society study field; yet there is a mismatch between theoretical and empirical research. This article aims at contributing to solving this problem by presenting a methodology for CSP assessment that builds on CSP theoretical grounds promoting a combined analysis of the three CSP dimensions, describing: a) motivations that lead companies to assume social responsibilities (CSR principles); b) their posture towards these responsibilities (processes of responsiveness); and c) effects of corporate actions on stakeholders (policies, programs and social impacts), from the stakeholders’ point of view. The proposed methodology is a comprehensive tool that shall provide useful insights for academia, companies and stakeholders about business-and-society relationships. Besides, it can contribute to validation and refinement of the CSP construct.