Index 339. Fraternity, 11 13, 15, 16, 27, 28, 32 Frictionless capitalism, , 310

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1 Index A Accountability, 3 33, 44, 57, 69, 70, 93, 109, 110, 113, 114, 119, 120, 166, 171, 172, 183, 184, , 192, 194, , 266, 319, 325 Achievability, 75, 159, 160, 163, , 173, 174, 177, 178 African good governance, 294, 297 indigenous norms, African growth and opportunity act (AGOA), 296 African Union, 294, 296 Agency view, 228, 230, 233, 237 Agenda-setting, 48, 52, 55 Agribusiness, 296 Alienation, 304, 306, 310 Alternative reporting frameworks, Altruistic nature of corporate social Amazon, 157 Apple, 157, 167, , 223, 243 Assets, 5, 7, 11, 14, 17, 30, 31, 187, 188, 191, 199, 200, 202, 213, 259 Australia, 120, 185, 189, , 308 B Balanced scorecard, 187, 201, 234 Balancing stakeholder expectations, 178 Bangladesh, , 111, 113, 275 Barriers to business growth, 65, 67 69, 71, 73 79, 84, 85 Benevolent spectator observer, 274 Bottom of the pyramid, 148 BSCI. See Business Social Compliance Initiative (BSCI) Buridan s ass, 275, 277 Business ethics, 10, 97, 160, 161, 163, 177, , 290, 304 growth, Business Social Compliance Initiative (BSCI), 40, , 113 C Case-study, 72, 74, 84, 85, 184, , 320, Categorical imperative, 276 Cause-related marketing, 319 Caux principles, 152 Cederström, C., Chains, 40, 75, , 121, 144, 148, 156, 164, 165, 200, 201, 214, 215, 304, 308, 311, 312, 321, 323 Change management, 14 Charisma, 11, 14, 31 Chiara lubich, 4, 5, 31 Child labor, 104, 105, 110, 274, 277 Civil society, 16, 50 52, 54, 127, 147, 148, 186, 200, 280, 289, 312 Clarity, 159, 160, 163, 165, 174, 177, 183, 184, 193 Claude, A., 289 Clothing, Coal mining industry, 317, 320, 333 Cohen,G.A., 310, 314 Collaboration, 12, 13, 16, 19, 21, 24, 28, 75, 191, 196, 200, 325, 333 Springer International Publishing Switzerland 2015 S.O. Idowu et al. (eds.), Corporate Social Responsibility and Governance, CSR, Sustainability, Ethics & Governance, DOI /

2 338 Index Communal way of reasoning, Communicative strategy, 199 Community, 4, 5, 11, 28, 31, 51, 54, 93 98, 101, 103, 104, , , , 134, 135, 148, 149, 188, 195, 196, 201, 202, 219, 235, 248, 255, 279, 280, 288, 289, 292, 297, 318, 323, 327 Company, business, 14 Compliance, 39, 40, 42, , 113, 145, , 173, 186, 216, 217, 219 Consensus, 42, 44, 45, 48, 49, 53, 56, 57, 235, 236 Consistency, 6, 120, 160, 163, 166, 173, 174, 177, 178, 321, 323 Control and delegation of structures, 67, Cool capitalism, Coordination, 10, 54, 67, 71, 80, 83, 85, 86, 326 Co-regulation, 324, 327 Core values, 64, 66, 69, 70, 74, 81, 82, 95, 99 Corporate context, , 174, 176 culture, 9, 118, 122, 124, 138, 160, 161, 168, 169, 175, 176, 178, 203 governance, 6 10, 12, 31, 63 86, 120, 131, 186, 228, 261, 295, , 333 identity, 64, 66, 68, 70 moral characteristics, 162 philosophy, 66 practices, 126, 138, 160, 161, 177 structure, 161, 162, 176 volunteering, , 125, 128, 129, , Corporate ethical virtues (CEV) model, 160, Corporate social performance (CSP), 9, 186, 228, view, Corporate social responsibility (CSR) identity, instrument, 255, 265 principles, 118, 163, 164, 171, 325, 328 reporting, 56, 160, 163, 189, , reporting guidelines, 160 standards, , 218, 247 targets, 317, 320, 333 Corporations, 9, 91, 110, 120, 143, 156, 186, 230, 255, 270, 289, 304, 319 Corruption, 20, 119, 148, 151, 153, 171, 281, 296, 319, 323 Critical social theory Adorno, 289 frankfurt school, 289 Horkheimer, 289 Critique of capitalism, 305 Cross-reporting, 160, Cultural relativism, 145, 157 Culture of giving, 5, 11, 13, 15, 27 D Darfur, sudan, 297, 298 Decentralization and formation, 85 Deliberation, 42 46, 48, 52 53, 55 57, 270, 275, 276, , 293, 313 Deliberative democracy, 41 43, 45, 310, 313 Developed, 4, 9, 11, 14, 17, 27, 41, 45, 49, 73, 81, 103, 104, 107, 109, 120, 144, 145, 149, , 162, 163, 173, 174, 184, 186, 187, 189, 191, 194, 200, 203, 228, 231, 237, 264, 281, 318, 321, 324, 329, 330 Developing countries, , 109, 110, , 193, 276, 277, 281, 290, 329 nations, 103, 104, 106, 114 Dialogue, 4 6, 8, 11, 12, 17, 27, 31, 40, 69, 110, 117, 118, 121, 132, 133, 135, 136, 138, 184, 197, 199, , 280, 313, 329 Directives, 50, 189, 200, 293, 320, 326, 327, 330, 331, 333 Dirty hands dilemma, , 171, 175 Disclosure, 50, 108, 112, 113, 160, , 173, 174, 177, 184, 188, 189, 202, 228, 233, 236, 237, , 327 Disclosure frameworks, 227, 233, 236, 237 Discourse, 42, 44, 53, 288, 289, 303, 308, 310 Discussability, 160, 163, 170, 173, 174, 177 Dutch shell oil company, 288 Duty, 9, 188, 232, 245, 250, 256, 258, 260, , 270, 271, 274, 277, 282 E Economic objectives, 63, 64 Economy formal sector, 294 informal sector, 287 injustice, 311, 312 Economy of communion (EoC) enterprises, 4 pillars, 4, 6 Effectiveness, 40, 41, 122, 153, 166, 184, 187 Embedding virtues, , 178 Empirical analysis, 5, 19 33, 184

3 Index 339 Employee engagement, 124, 125 morale, 95, 121, 128, 152 Employee volunteering, , 323 practice, 128, 133, 138 program, 118, 122, 123, 126, 127, 129, 132, 137, 138 standards, Entrepreneurs, 6, 9 11, 15 17, 19, 27, 28, 30, 64, 65, 67, 68, 70, 71, 73, 79, 126, 184, 194, 195, 202, 203 Environmental affairs, 319 impact, 21, 76, 189, 213, 228, 235, 325, 326, 330 protection, 108, 117, , 151, 288, 291 regulation, 308, 330 report, 186, 187, 189, 190, 199, 200, 202, 211 Equal dignity, 276 Ethical conduct, 134, 163, 166 content, virtues, Ethics, Europe 2020, , 324, 333 European Commission (EC), 8, 41, 45, 46, 49 53, 56, 57, 163, 186, 189, , 331, 333 European multistakeholder forum on CSR, 49, 52, 53 European Union (EU), 126, 189, action plan, 322, 329 Eve chiapello, 304, 305 Exploitation, 107, 292, , , F Fairness, 98, 261, 271 Financial accounting, 200, 234, 235 reporting, , 199, 202, 249 Forced labor, 110 Foreign direct investment, 147, 155 Formal dimension, 161, 176 monitoring, 64, 84, 85 Foundation, 44, 49, 83, 126, , 223, 230, 231, 235, 245, 247, 289, 298, 319 Framework, 5, 41 45, 49, 50, 65, 71 72, 74, 113, 118, 119, 127, 144, 147, 151, 153, 160, 163, , 184, 185, 187, 189, 191, 195, 200, 213, 216, 219, , , 281, 282, 289, 313, 320, , 329, 330, 334 Fraternity, 11 13, 15, 16, 27, 28, 32 Frictionless capitalism, , 310 G Garment manufacturer, 105, 111 Garments, , 109, 111, 311 German CSR strategy, 41, Ghana, 288, 289, Global governance, 41, 43, 47, justice, report, 104, 110, 184, , 228, Globalization, 17, 32, 40, 54, 119, 121, 144, 145, 276, 312, 313, 320 Global reporting initiative (GRI), 110, 160, , , 177, 178, 184, 187, 189, 200, 222, 228, , 319, 323 Good governance, 3 33, 200, 297 Governance, Governance mechanisms, 6, 70, 72, GRI. See Global reporting initiative (GRI) Growth strategy, 318, , 333 Guido palazzo, 312 H Happiness, 265, 273, 274, 278, 279 Health and safety, 105, 110, 111, 113, 213, 214, 222, 322, , 333 Hegelianism, 307 H&M, 107, 157 HRM. See Human resource management (HRM) Humanistic psychology movement, Maslow, 289 Human resource management (HRM), 64, 69, 80, 81, 84, 85, 122, 233 Human rights, 106, , 134, 145, 146, 151, 165, 167, 169, 170, , 221, 222, 245, 263, 281, 288, 293, 294, 299, 312, 313, 318, 319, , 328, 329 Human rights covenants, 293 Hypernorm, 146, 151 Hypothetical imperative, 276, 277 I Ideology, 92, 95, 96, 98, 100, 307, 308, 310, 312, 314 ILO. See International Labor Organisation (ILO) Impartial spectator observer, Implementation, 40, 55, 64, 69, 82, 118, 119, 122, 123, 128, 144, 150, 154, 157, 160, , , 177, 178, 185, 320, 324, 326, 328, 329

4 340 Index Inclusion, 43 44, 46, 49 52, 54 55, 57, 148, 280, 325 Indicators, 24, 26, 41 45, 55, 131, 185, 188, 189, 191, 192, 200, 201, 203, 236, 250, 296, 323 Indirect expressions of identity, 76, 77, 79, 85 Informal dimension, 161, 176 Informal sector, 287 Instrumental conception of corporate social Intangible resources, 185, 186, 188, 191, 192, 196 Integrated reporting, 175, Integrative conception of corporate social Integrity, 160, 164, , , 195, 202, 243, 275 Intellectual capital, 187, 188, 191, 192, , 233, 235 Intellectual capital reporting (ICR), 187, 191, 192, 199, 200, 233 Intellectual virtues, 278 International labor organisation (ILO), 56, , 111, 152, 218, 293, 328 International Organization for Standardization (ISO), 23, 40, 45 49, 57, 110, 160, , 173, 174, 189, 198, 216, 318, 323, 328 Interpersonal comparisons of utilities, 275 Invisible hand, 271, 272 Iris Marion Young, 310, 311 Irrationality, 275 ISO 26000, 40, 41, 45 49, 57, 160, 163, , 173, 174, 189, 318, 323, 328 Italian SMEs, 154 K Kantian concept of reason, 270 Kantian deontology, 270, 277, 279 Kofi, A., 294 Kojo, S.A., 296 L Labour issues, 152, 153 mobility, 147, 322 rights, 110, 145, 155 Legislative framework, 322, 330 Legitimacy crisis, 113 theory, 8, 103, 112, 113, 234 Liberal communist, 305, M Macintyre, A., 294 Maintenance of CSR identity, Maintenance of decentralization and formation, 76, 78, 79, 85 Majority, maximization of well-being, 270 Management, 5, 54, 68, 93, 108, 118, 154, 160, 185, 231, 255, 271, 290, 305, 322 Marinetto, M., Marxism, 304, 306, 307, 310 Media involvement, 64, 84, 85 Millennium development goals, 288, , 296 Minimum wage, 106, 107, 111, 147, 291 Mission, 5, 7, 9, 10, 14, 20, 21, 29, 31, 64, 66, 69, 76, 81, 92, , 109, 118, 122, 124, 129, , 298 Mission statement, 64, 66, 92, , 124 MNCs. See Multinational corporations (MNCs) Monitor, 63 86, 103, 108, 109, 113, , 156, 161, 166, 169, 185, 192, 201, 216, 228, 328 Moral determinacy, 263, 264 Moral virtues, 278 Multinational corporations (MNCs), 109, 110, 114, , 186, 289, 306, 308, 312, 313 Multi-stakeholder, 40, 46, 57, 109, 152, , 323, 326 N Nagel, T., 287 National heritage, Negative rights, 216, 245, 256, 257, 262 New Economic Partnerships for African Development (NEPAD), 295 NGOs. See Non-governmental organizations (NGOs) Niger delta, nigeria, 288, 304 Nike, 107, 156, 274, 304 Non financial reporting, 50, 52, 184, 185, 191, 193 Non-governmental organizations (NGOs), 46, 47, 50, 52, 54, 57, , 109, 127, 132, 133, 136, , , 191, 218, 247, 264, 280, 312, 327

5 Index 341 Normative research, 177 Norms, 23, 40 43, 45, 81, 109, 145, 151, 154, 161, 166, 168, 198, 218, 244, 270, 272, 277, 290, , 313 O Objective violence, 308 OECD. See Organization for economic cooperation and development (OECD) One report, 190, 191 Organisation of african unity (OAU), 296 Organizational culture, 64, 66 70, 72 74, 76, 80 82, 84 86, 163 Organizational culture crisis, 77 Organization for economic cooperation and development (OECD), 8, 55, 56, 64, 69, 153, 189, 293, 323, 328 Overtrading, 67, 76 78, 85 P Participation, 8, 11, 14, 22, 31, 41, 42, 44, 45, 48, 53, 54, 57, 118, 121, , , 137, 138, 170, 194, 198, 270, 295, 319, 322 PEPFAR, 296 Perfect and imperfect duties, 264 Performance, 7, 9, 14, 64, 76, 85, 108, 118, 122, 123, 127, 129, , 136, 160, 163, 166, 170, 175, 176, 178, , 196, 199, 202, 204, 211, 212, 216, , 228, 230, 231, , , , 251, 258, 295, 297, 320, 333 Person, 5, 11, 13, 14, 20, 21, 27, 28, 30, 31, 33, 47, 52, 81, 92 94, 100, 104, 127, 245, 250, 274, Phronesis, Pogge, Thomas, 311 Poland, employees, 118, Political CSR, Poor, 5, 11, 14, 27, 105, 107, 113, 121, , , 146, , 155, 177, 221, 243, 255, 298, 305, 309, Positive rights, Poverty, 4, 11, 15, 23, 148, 193, 248, 292, 294, 296, 297, 308, 309, 314, 321, 325 Practical reason, 270, , Pragmatism, Primary and secondary stakeholders, 270, 274, 280, 282 Principles, 4, 43, 77, 95, 108, 118, 144, 160, 184, 214, 234, 248, 256, 270, 293, 308, 321 Products, 14, 16, 19 24, 28, 64, 67, 75, 77, 79, 96, , 106, 107, 109, 110, 112, 134, 147, 149, 193, , 215, 221, 223, 224, 233, 266, 276, 279, 299, 319, 326, 327 Profit, 9 12, 20, 22 25, 28, 29, 31, 75, 92, 101, 120, 127, 147, 148, 150, 151, 200, 201, 213, 219, 231, 233, 234, 244, 246, 247, , 262, 265, , 277, 279, 288, 294, 298, , 308, 314, 319, 329, Profit maximization of shareholders, R Rawls, J., 273, 282, 311, 312 Reciprocity, 4, 5, 11, 12, 15, 17, 19 33, 122, 311 Regulatory vacuum, 313 Relationships, 3 33, 75, 149, 150, 156, 157, 184, 190, 192, 193, 195, , 231, 256, 262, 264, 276 The Renewed CSR strategy, 320, Representation, 43, 44, 46, 47, 51, 55, 57, 72, 79, 86, 131, 188, 190, 199, 204, 259, 276, 295 Reputational damage, 154, 157 Resource-based view (RBV), 228, 230, 231 Resource management, 69, 70, 80, 81, 122, 233, 297 Responsibility, Responsible mining, 329 Retail, 77, 79, 103, 104, 106, 107, , 129, 130, 149, 311, 327 Right means, S SA8000, , 198 Sacrificial nature of utilitarian calculus, 273, 274, 282 Sanctionability, 160, 163, , 173, 174, 177, 178 SB 657, 144 Scherer, A.G., 35, 40, 310, Selfless rationality, 274 Self-regulation, 58 Seven flagship initiatives, 321 Shared value, 4, 5, 68, 196, 201, 255, 265, 304

6 342 Index Shareholder primacy, , 261 Small and medium-sized enterprises (SMEs), 63, 69, 70, , 323, 328 Social audits, connection model, dialogue, 110, 117, 118, 121, 132, 133, 135, 136, 138, 329 impact, 228, 234, 329 monitoring, 64, policy, 132, 323 report, 111, 112, , 194, 195, 199, 201, 203, 251 safety nets, 297, 298 scandals, 329 standard, , 280 Socially responsible conduct, 318, 333 Socio-economic environment, , 156, 157, 196, 197, 202 Soft law, 40, 306 Solidarity, 4, 6, 20, 32 Soma, 320, Spirit of capitalism, Sponsoring, 132, 133, 135, 136 Stakeholders commitment, 8, 184, 202 dialogue, 8, 40, 135, 136, 184, 203 engagement, 8, 121, 165, 173, 189, 192, 197, 203, 236, 325 management, 138, 191, 192, 232, 271, 290 theory, 7, 8, , 262 view, 50, 56, 169, 170, 185, 228, 230 Standards, 16, 45, 96, 105, 118, 143, 159, 184, 215, 242, 259, 274, 289, 307, 323 Strategic nature of corporate social Strategy, 9, 41, 45, 49, 50, 53 56, 64, 69, 70, 76, 79 81, 84 86, , 119, 124, 129, 132, , 169, 175, 186, 190, 192, 193, 196, 199, 201, 234, 257, 260, 290, Substantive legitimacy, 113 Supply and demand view, 228, 230, 231 Supportability, 160, 168, 173, 174, 177, 178 Surplus value, 28, 314 Sustainability disclosure, 228 performance, 64, 163, 189, 236, 237, 320, 333 reports, 10, 111, 163, 164, 176, 184, , , Sustainable development, 8, 32, 49, 65, 111, 120, 133, 135, 136, 160, 177, 186, 188, 189, 196, 235, 318, 322, 325 Sustainable entrepreneurial firms, Sustainable entrepreneurship, Sweatshops, 104, 145, 153, 276, 304, 309, Symbolic legitimacy, 113 T Trade union, 50, 51, 54, 55, 106, 110, 131, 236, 329 Transparency, 7, 8, 10, 20, 21, 42 44, 47, 50, 52, 55, 57, 58, 69, 70, 74, 76, 81, 110, 111, 114, 119, 120, 129, 156, 164, 169, 173, 178, 184, 186, 188, 191, 196, 197, 199, , 215, 251, 296, 319, 323 Triple bottom line (TBL), 9, 185, 186, 192, , 249, 318 Trust, 4 7, 9, 11, 13, 17, 20, 27, 28, 30, 31, 48, 70, 76, 126, 156, 185, 193, 196, 232, 234, 258, 259, 297, 304, 324, 326 U Uncontrolled growth, 67, 76 78, 85 UNDP world development report 2008, 296 United Nations (UN), 40, 55, 57, 104, 111, 123, 151, 152, 159, 160, 164, 189, 214, 216, 248, , 312, 318, 319, 323, 325, 328, 329 United Nations Global Compact, 40, 55, 151, 160, 214, 216, 248, 323 Unity, 11, 31, 296 Universal fraternity, 11, 12, 15, 16, 27, 32 Utilitarianism, 244, 245, 270, 273, 274, 277, 279 V Values, 4, 64, 93, 109, 120, 146, 161, 184, 213, 228, 255, 270, 289, 304, 318 Visibility, 53, 160, 163, , 173, 174, 177, 178, 196, 200, 324, 326 Vocation, 10, 28, 31 Volunteers, , 319, 323, 327 Voting, 42, 45, 48, 53, 56 W Wal-mart, 96, 107, 157 West Africa, ,

7 Index 343 Window dressing, 122, 204 Women in development literature, 289 Workers, 12, 15, 16, 81, , 119, 124, 127, 137, 144, 145, 147, 153, 155, 156, 195, , 218, 222, 275, 291, 311, 312, 314, 321, Working standards, Workplace practices, 228 World bank/imf, 103, 297, 298 World Trade Organization (WTO), 103, 104 Z Žižek, S.,