Bücher der Reihe CSR, Sustainability, Ethics & Governance

This book examines corporate governance through a holistic lens that integrates financial, social and environmental goals, e.g. In turn, it addresses criticism leveled at corporate governance, its impact on the outbreak of the financial crisis, and recommendations for changes after the crisis.

This book addresses the growing interest among policymakers, practitioners and academics in the evolution and the future implications of social, environmental and sustainability accounting.

Emerging economies arguably have different socio-fiscal dynamics compared to developed economies. Yet, it is this legislation, which is debated among many others. This book provides its readers with a comprehensive interpretation of the various CSR perspectives in emerging economies through academic research and case studies from practice.

This book explores three particular strategies in the extractives sector for creating shared wealth, increased labour opportunities and positive social, environmental and economic outcomes from corporate projects, namely: state wealth funds (SWF), local content policies (LCP) and corporate social responsibility (CSR) practices.

This book examines and analyzes the challenges programmes for Corporate Social Responsibility (CSR) and sustainable development are facing in global management practice.

This book addresses the status quo of Corporate Social Responsibility practices and their development since 2008. The book reports on an international set of cases and case studies on how CSR is practiced at business and organizations in various countries.

The purpose of this book is to study the association of corporate environmental responsibility (CER) with financial performance, capital structure, innovative activities, corporate risk, working capital management and accounting quality.

This book examines key issues in gender equality and corporate social responsibility in Japan. Legal compliance, the business case and social regulation are examined as driving factors for enhancing gender equality in corporations.

This book is based on the work of the YEEES Research Centre, an international network of scientists from partner universities in Germany, Mozambique, Namibia and South Africa. It presents inter- and transdisciplinary research that explores different ways of understanding resilience, an essential characteristic for systems, organizations and people ¿ providing them with strength in the face of attacks and challenges, and both enabling and fostering constant adaptation and improvement.Building resilience to face today¿s ever-changing societal and environmental realities requires unbiased research activities that transcend the borders of countries and academic disciplines alike. The research addressed in this book, thus, is multidisciplinary and includes contributions to areas such as sustainable agriculture, entrepreneurial ecosystems, and smart communities, as well as groundbreaking work on skills development and ICT education. Highlighting the variety of research activities and their outcomes, this book offers a valuable resource for researchers and practitioners in the fields of sustainable resilience development.

This book introduces in an accessible way how CSR and its reporting are being used to address problems of corruption and tax evasion or tax avoidance. The book is suitable for students of CSR and Business Ethics, practitioners and researchers on CSR and corporate issues.

This book explores three particular strategies in the extractives sector for creating shared wealth, increased labour opportunities and positive social, environmental and economic outcomes from corporate projects, namely: state wealth funds (SWF), local content policies (LCP) and corporate social responsibility (CSR) practices.

This volume presents a transdisciplinary approach to implementing a circular economy in international business. Written by global experts, this book provides a detailed and professional focus on issues that must be improved in order to successfully implement a circular economy in a variety of industries. The book begins with a discussion of the theoretical aspects of circular economy and the challenges of going from theory to practice. The following chapters present case studies on the circular economy in different sectors of international business such as food systems, mineral processing, water management, energy process, waste management, the cement industry, and 3D printing. Issues such as the role of SMEs in the circular economy, and the progress towards circular economy 3.0, and strategies for teaching the circular economy are also discussed. The volume ends with a critique of the concept of circular economy and suggestions for future research avenues. Written with multiple stakeholders in mind, this volume will be of interest to researchers and students of economics, sustainability, international business, and management as well as industry professionals and governments working towards establishing a circular economy in their fields and jurisdictions.

This book examines the interpretation of the risk-based approach (RBA) and its application across the banking industry. It explores the ways conflicting risk interpretation and deconstruction of money laundering risk have unintended consequences across the banking industry. Furthermore, it offers a theoretical framework that can be adopted and implemented by risk practitioners to address money laundering (ML) risks. The interpretation and application of the RBA influences the way money laundering risk is perceived, presented, and managed, often resulting in misalignment among stakeholders. Moreover, AML practitioners interpret money laundering (ML) risk as an entity that can be contained, largely in ignorance of the fact that ML risk is self-referential.The book therefore addresses complex inter-system feedback phenomena that lead to de-risking and re-risking, and offers a new ML risk communication framework on this basis. It will be of value to researchers and also to stakeholders within financial institutions, financial intelligence units and regulators in the fight against money laundering.

Artificial intelligence - and social responsibility. Two topics that are at the top of the business agenda. This book discusses in theory and practice how both topics influence each other. In addition to impulses from the current often controversial scientific discussion, it presents case studies from companies dealing with the specific challenges of artificial intelligence.Particular emphasis is placed on the opportunities that artificial intelligence (AI) offers for companies from different industries. The book shows how dealing with the tension between AI and challenges caused by new corporate social responsibility creates strategic opportunities and also innovation opportunities. It highlights the active involvement of stakeholders in the design process, which is meant to build trust among customers and the public and thus contributes to the innovation and acceptance of artificial intelligence.The book is aimed at researchers and practitioners in the fields of corporate social responsibility as well as artificial intelligence and digitalization. The chapter "Exploring AI with purpose" is available open access under a Creative Commons Attribution 4.0 International License via link.springer.com.

The pandemic that struck in late 2019 - the coronavirus, commonly referred to as COVID-19 - affected every country in the world. This book examines how the pandemic has impacted healthcare institutions worldwide, and focuses on the international experience of COVID-19 in terms of healthcare delivery since 2019 and today. It highlights how healthcare facilities around the world have managed and continue to manage their obligations to their citizens. The book¿s goal is to improve our understanding of the many negative and positive impacts of the pandemic on various aspects of our lives, including the health aspect, and how healthcare institutions could expand their ability to manage similar pandemics in the future without seriously compromising their ability to address other, regular health issues. At the same time, it takes a closer look at CSR, sustainability, ethics, and governance issues related to the pandemic, as well as current CSR practices in each of the countries reviewed.Given its scope, the book will be of interest to a broad readership including researchers, practitioners, and students concerned with the pandemic¿s societal and public health implications.

Corporate social responsibility (CSR) is an established management focus of today's companies and organizations of different types, scope and size. Communication practices on CSR and sustainability in the media industry, related theoretical concepts, and empirical foundations have not yet been sufficiently explored. This book focuses on a new normative framework of sustainability, bridging the established debate on public value with the current debate on social impact and the social license to operate in the media industry. With a variety of contributions from theory and practice, the book addresses the dual nature of media and media companies, which simultaneously produce economic and cultural goods and thus bear a "double responsibility": on the one hand, for the way they present reality, monitor and criticize economic and political developments, and bring ethical concerns to the public debate. On the other hand, they bear responsibility for their own activities as companies(license to operate). The book is therefore aimed at readers interested in the journalistic perspective and at executives in the media industry.

This book highlights the latest research on responsible business and its practical implications for the economy, society, academia, and politics. It presents selected contributions from respected scholars and experts who have conducted international research on corporate social responsibility, sustainability, ethics, corporate governance, finance, and responsible investing. The book examines the spreading and enhancement of CSR and sustainability at the micro, meso, and macro levels, especially in light of their increased relevance following the recent pandemic.Taken together, the results of the empirically and theoretically based contributions offer a unique and multi-faceted perspective on current global trends and expected developments in this area. They cover a wide range of contexts and situations, helping readers expand their knowledge and drive effective change to tap their organizations¿ full potential.

This book examines corporate social responsibility theories and models in the context of developing countries. The developing countries are amongst the poorest countries of the world despite vast natural resources. The natural resources are mismanaged, proceeds are misappropriated, corruption and conflict are centered on resource control. Governments and Multinational Corporations (MNCs) are at the centre of the controversy of corporate social responsibility (CSR) in the affected countries. Moreover, the lack of systems, procedures and legislation to enforce CSR has led to environmental degradation and a decline in business ethics and morality. This book analyses Corporate Social Responsibility in developing countries with specific reference to the extractive industry by integrating academic and industrial perspectives. It will be of interest to researchers in the field of CSR, as well as for management professionals.

This book pursues an interdisciplinary approach to studying family firms as a particular type of business strongly embedded in the territories in which they are located. Featuring an in-depth analysis of original research, the book employs both theoretical and empirical approaches to explore family firms and their relationships with their home territories. The book shows that family firms have unique bonds with their local areas, and these bonds profoundly shape their decision-making and outcomes.The book addresses two research questions, namely, how the connections between family firms and their home territories originate and develop, and how they influence firms¿ economic performance and their corporate social responsibility initiatives. Uniquely, it seeks to develop an integrated framework that brings together family firms, local contexts, and places while also presenting new empirical evidence of relevance to scholars, managers, and policymakers alike. In addition, the book responds to the need for a greater understanding of what anchors entrepreneurial families to their home territories and the conditioning effect of local roots on such firms¿ behavior.

This edited volume provides an innovative perspective on the future of food systems. The contributors analyse relevant issues for a sustainable and responsible food consumption and cover fundamental steps for a broader approach to the sustainability of meat-based products. The book presents several issues and solutions to engage food firms in a measurable ecological transition. Topics discussed include not only the pedagogical perspective on sustainable food consumption, the evolution of (meat-based) food production systems and the animal welfare perspective, but also the adaptation of firm¿s strategies to the sustainable transition, the effects of climate change on agri-food firms¿ governance structures and the evolution of consumers perceptions on meat-based products and the role of CSR labels. This book targets managers and entrepreneurs who work in the meat industry and are seeking to improve their socio-environmental performance and governance, accountants that works at the production of sustainability reports for food companies, researchers working at the cutting edge of the food and environmental fields, professionals working in the meat industry and researchers interested in the investigation of novelties in European food regulation.

This book provides a comprehensive analysis of the challenges and opportunities for achieving a net-zero energy transition in Africa. With a focus on policy, technology, financing, and socio-political factors, the book presents four potential scenarios for a sustainable energy transition in the continent. The scenarios presented highlight the importance of balancing economic growth with environmental sustainability and social development. While foreign investments in renewable energy could be beneficial, they must be carefully monitored and regulated to prevent exploitation and ensure accountability. The book also emphasizes the need for collaboration and a calculated transition to ensure that all stakeholders are involved in the process. Additionally, the challenges of achieving self-sufficiency and export-free energy are discussed, with the importance of setting limitations and regulations to prevent a vicious cycle of poverty and dependency on foreign aid. With a deep understanding of Africa's environmental, socio-political, and socio-cultural complexities, ¿Africa's Path to Net-Zerö offers valuable insights for policymakers, investors, and anyone interested in promoting a sustainable energy future for the continent.