Index A Accountability, 3 33, 44, 57, 69, 70, 93, 109, 110, 113, 114, 119, 120, 166, 171, 172, 183, 184, 188 190, 192, 194, 199 203, 266, 319, 325 Achievability, 75, 159, 160, 163, 166 167, 173, 174, 177, 178 African good governance, 294, 297 indigenous norms, 293 299 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, 233 235 Altruistic nature of corporate social Amazon, 157 Apple, 157, 167, 213 217, 223, 243 Assets, 5, 7, 11, 14, 17, 30, 31, 187, 188, 191, 199, 200, 202, 213, 259 Australia, 120, 185, 189, 227 237, 308 B Balanced scorecard, 187, 201, 234 Balancing stakeholder expectations, 178 Bangladesh, 104 106, 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, 280 282, 290, 304 growth, 63 86 Business Social Compliance Initiative (BSCI), 40, 109 111, 113 C Case-study, 72, 74, 84, 85, 184, 193 202, 320, 325 333 Categorical imperative, 276 Cause-related marketing, 319 Caux principles, 152 Cederström, C., 307 310 Chains, 40, 75, 103 114, 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, 103 114 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 10.1007/978-3-319-10909-1 337
338 Index Communal way of reasoning, 279 282 Communicative strategy, 199 Community, 4, 5, 11, 28, 31, 51, 54, 93 98, 101, 103, 104, 106 109, 112 114, 123 127, 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, 109 111, 113, 145, 150 153, 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, 76 78 Cool capitalism, 309 310 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, 160 163, 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, 318 320, 333 identity, 64, 66, 68, 70 moral characteristics, 162 philosophy, 66 practices, 126, 138, 160, 161, 177 structure, 161, 162, 176 volunteering, 118 122, 125, 128, 129, 132 134, 136 138 Corporate ethical virtues (CEV) model, 160, 162 171 Corporate social performance (CSP), 9, 186, 228, 230 231 view, 230 231 Corporate social responsibility (CSR) identity, 63 86 instrument, 255, 265 principles, 118, 163, 164, 171, 325, 328 reporting, 56, 160, 163, 189, 211 224, 241 251 reporting guidelines, 160 standards, 159 178, 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, 174 175 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, 279 281, 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, 151 156, 162, 163, 173, 174, 184, 186, 187, 189, 191, 194, 200, 203, 228, 231, 237, 264, 281, 318, 321, 324, 329, 330 Developing countries, 104 107, 109, 110, 143 157, 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, 202 204, 280, 313, 329 Directives, 50, 189, 200, 293, 320, 326, 327, 330, 331, 333 Dirty hands dilemma, 162 164, 171, 175 Disclosure, 50, 108, 112, 113, 160, 164 170, 173, 174, 177, 184, 188, 189, 202, 228, 233, 236, 237, 323 325, 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, 262 264, 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, 163 174, 178 Empirical analysis, 5, 19 33, 184
Index 339 Employee engagement, 124, 125 morale, 95, 121, 128, 152 Employee volunteering, 117 138, 323 practice, 128, 133, 138 program, 118, 122, 123, 126, 127, 129, 132, 137, 138 standards, 122 126 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, 133 138, 151, 288, 291 regulation, 308, 330 report, 186, 187, 189, 190, 199, 200, 202, 211 Equal dignity, 276 Ethical conduct, 134, 163, 166 content, 160 163 virtues, 159 178 Ethics, Europe 2020, 320 322, 324, 333 European Commission (EC), 8, 41, 45, 46, 49 53, 56, 57, 163, 186, 189, 320 329, 331, 333 European multistakeholder forum on CSR, 49, 52, 53 European Union (EU), 126, 189, 317 333 action plan, 322, 329 Eve chiapello, 304, 305 Exploitation, 107, 292, 303 306, 309 312, 314 315 F Fairness, 98, 261, 271 Financial accounting, 200, 234, 235 reporting, 184 188, 199, 202, 249 Forced labor, 110 Foreign direct investment, 147, 155 Formal dimension, 161, 176 monitoring, 64, 84, 85 Foundation, 44, 49, 83, 126, 132 136, 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, 174 176, 184, 185, 187, 189, 191, 195, 200, 213, 216, 219, 227 237, 241 251, 281, 282, 289, 313, 320, 322 324, 329, 330, 334 Fraternity, 11 13, 15, 16, 27, 28, 32 Frictionless capitalism, 307 308, 310 G Garment manufacturer, 105, 111 Garments, 103 106, 109, 111, 311 German CSR strategy, 41, 53 56 Ghana, 288, 289, 295 299 Global governance, 41, 43, 47, 312 313 justice, 287 299 report, 104, 110, 184, 193 202, 228, 234 237 Globalization, 17, 32, 40, 54, 119, 121, 144, 145, 276, 312, 313, 320 Global reporting initiative (GRI), 110, 160, 163 170, 173 175, 177, 178, 184, 187, 189, 200, 222, 228, 234 237, 319, 323 Good governance, 3 33, 200, 297 Governance, Governance mechanisms, 6, 70, 72, 79 86 GRI. See Global reporting initiative (GRI) Growth strategy, 318, 320 322, 333 Guido palazzo, 312 H Happiness, 265, 273, 274, 278, 279 Health and safety, 105, 110, 111, 113, 213, 214, 222, 322, 329 331, 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, 109 111, 134, 145, 146, 151, 165, 167, 169, 170, 214 216, 221, 222, 245, 263, 281, 288, 293, 294, 299, 312, 313, 318, 319, 323 325, 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, 274 275 Implementation, 40, 55, 64, 69, 82, 118, 119, 122, 123, 128, 144, 150, 154, 157, 160, 164 166, 169 170, 177, 178, 185, 320, 324, 326, 328, 329
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, 183 204 Integrative conception of corporate social Integrity, 160, 164, 168 170, 173 178, 195, 202, 243, 275 Intellectual capital, 187, 188, 191, 192, 199 201, 233, 235 Intellectual capital reporting (ICR), 187, 191, 192, 199, 200, 233 Intellectual virtues, 278 International labor organisation (ILO), 56, 104 106, 111, 152, 218, 293, 328 International Organization for Standardization (ISO), 23, 40, 45 49, 57, 110, 160, 163 171, 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, 165 171, 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, 307 310 M Macintyre, A., 294 Maintenance of CSR identity, 63 86 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., 307 310 Marxism, 304, 306, 307, 310 Media involvement, 64, 84, 85 Millennium development goals, 288, 292 294, 296 Minimum wage, 106, 107, 111, 147, 291 Mission, 5, 7, 9, 10, 14, 20, 21, 29, 31, 64, 66, 69, 76, 81, 92, 95 102, 109, 118, 122, 124, 129, 194 197, 298 Mission statement, 64, 66, 92, 95 102, 124 MNCs. See Multinational corporations (MNCs) Monitor, 63 86, 103, 108, 109, 113, 151 153, 156, 161, 166, 169, 185, 192, 201, 216, 228, 328 Moral determinacy, 263, 264 Moral virtues, 278 Multinational corporations (MNCs), 109, 110, 114, 143 157, 186, 289, 306, 308, 312, 313 Multi-stakeholder, 40, 46, 57, 109, 152, 198 200, 323, 326 N Nagel, T., 287 National heritage, 132 136 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, 104 106, 109, 127, 132, 133, 136, 151 153, 155 157, 191, 218, 247, 264, 280, 312, 327
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, 293 299, 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, 123 126, 128 131, 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, 132 134, 136, 160, 163, 166, 170, 175, 176, 178, 184 194, 196, 199, 202, 204, 211, 212, 216, 218 223, 228, 230, 231, 233 237, 241 244, 247 249, 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, 276 279 Phronesis, 269 282 Pogge, Thomas, 311 Poland, employees, 118, 126 138 Political CSR, 312 313 Poor, 5, 11, 14, 27, 105, 107, 113, 121, 132 134, 136 138, 146, 148 150, 155, 177, 221, 243, 255, 298, 305, 309, 311 313 Positive rights, 256 265 Poverty, 4, 11, 15, 23, 148, 193, 248, 292, 294, 296, 297, 308, 309, 314, 321, 325 Practical reason, 270, 276 278, 280 282 Pragmatism, 308 310 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, 98 103, 106, 107, 109, 110, 112, 134, 147, 149, 193, 195 197, 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, 256 260, 262, 265, 270 274, 277, 279, 288, 294, 298, 304 306, 308, 314, 319, 329, 331 333 Profit maximization of shareholders, 271 277 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, 199 202, 231, 256, 262, 264, 276 The Renewed CSR strategy, 320, 324 325 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, 111 114, 129, 130, 149, 311, 327 Right means, 278 280 S SA8000, 109 111, 198 Sacrificial nature of utilitarian calculus, 273, 274, 282 Sanctionability, 160, 163, 170 171, 173, 174, 177, 178 SB 657, 144 Scherer, A.G., 35, 40, 310, 312 314 Selfless rationality, 274 Self-regulation, 58 Seven flagship initiatives, 321 Shared value, 4, 5, 68, 196, 201, 255, 265, 304
342 Index Shareholder primacy, 256 258, 261 Small and medium-sized enterprises (SMEs), 63, 69, 70, 183 204, 323, 328 Social audits, 103 114 connection model, 310 313 dialogue, 110, 117, 118, 121, 132, 133, 135, 136, 138, 329 impact, 228, 234, 329 monitoring, 64, 83 85 policy, 132, 323 report, 111, 112, 187 189, 194, 195, 199, 201, 203, 251 safety nets, 297, 298 scandals, 329 standard, 108 111, 280 Socially responsible conduct, 318, 333 Socio-economic environment, 147 149, 156, 157, 196, 197, 202 Soft law, 40, 306 Solidarity, 4, 6, 20, 32 Soma, 320, 331 333 Spirit of capitalism, 305 306 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, 231 233, 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, 112 114, 119, 124, 129, 132, 163 167, 169, 175, 186, 190, 192, 193, 196, 199, 201, 234, 257, 260, 290, 317 333 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, 186 189, 191 194, 227 237 Sustainable development, 8, 32, 49, 65, 111, 120, 133, 135, 136, 160, 177, 186, 188, 189, 196, 235, 318, 322, 325 Sustainable entrepreneurial firms, 63 86 Sustainable entrepreneurship, 64 66 Sweatshops, 104, 145, 153, 276, 304, 309, 311 314 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, 202 204, 215, 251, 296, 319, 323 Triple bottom line (TBL), 9, 185, 186, 192, 235 236, 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, 292 294, 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, 168 169, 173, 174, 177, 178, 196, 200, 324, 326 Vocation, 10, 28, 31 Volunteers, 117 138, 319, 323, 327 Voting, 42, 45, 48, 53, 56 W Wal-mart, 96, 107, 157 West Africa, 288 290, 293 298
Index 343 Window dressing, 122, 204 Women in development literature, 289 Workers, 12, 15, 16, 81, 105 110, 119, 124, 127, 137, 144, 145, 147, 153, 155, 156, 195, 213 215, 218, 222, 275, 291, 311, 312, 314, 321, 331 333 Working standards, 143 157 Workplace practices, 228 World bank/imf, 103, 297, 298 World Trade Organization (WTO), 103, 104 Z Žižek, S., 304 310