James Michael Simmons Jr, Victoria L. Crittenden and Bodo B. Schlegelmilch
Widespread adoption of reporting frameworks has contributed to current global practices undertaken by firms to report social, environmental and economic impact. The Global…
Abstract
Purpose
Widespread adoption of reporting frameworks has contributed to current global practices undertaken by firms to report social, environmental and economic impact. The Global Reporting Initiative (GRI), the most widely used of those frameworks, has produced several generations of guidelines. Their third-generation guidelines (G3), which had the most widespread and long-term use, relied on a series of application levels to convey the quantity and quality of disclosures. The firm’s choice of application level exemplified its corporate social responsibility (CSR) disclosure strategy. The purpose of this study is to answer the call of scholars for a comprehensive explanation of a firm’s CSR disclosure strategy and suggested researching of the conceptual underpinnings of legitimacy, stakeholder, resource dependence and institutional theories.
Design/methodology/approach
Given this call, a comprehensive model is tested that explores relationships arising from these four major theories and the choice of GRI application levels. The model includes four constructs: non-financial corporate characteristics, firm financial performance, stakeholder involvement and environmental turbulence.
Findings
Unexpectedly, the findings do not show differences with respect to the theoretical underpinnings of CSR disclosure and the GRI disclosure levels.
Originality/value
Despite their widespread use, GRI was concerned that the G3’s application levels could be misunderstood and that the framework needed conceptual improvement. These concerns led to the elimination of application levels with the launch of GRI’s fourth-generation guidelines (G4) in 2013. The findings support the need for conceptual improvement and the discontinuation of the application level system in the G4 guidelines. They also suggest the need for additional research to examine disclosure choices over time, to make understand corporate disclosure strategies.
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The legal requirements on all organisations to provide equality of opportunity to those groups of people in society who it has been shown suffer discrimination, has meant that…
Abstract
The legal requirements on all organisations to provide equality of opportunity to those groups of people in society who it has been shown suffer discrimination, has meant that many managers have had to begin to review their personnel policies on such matters as recruitment and promotion. During the last five years or so, a number of us who have been working with some of these managers and who have been interested in increasing the contribution that training can make to advancing equality of opportunity, have been developing a number of new perspectives on the issues that underlie inequality of opportunity, and this has led us towards the development of new approaches to training, new training designs and new training skills.
A new approach to management development is described. The approach combines elements of both consulting and training.
Abstract
A new approach to management development is described. The approach combines elements of both consulting and training.
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Thirty men from the maximum-security Jessup Correctional Institution (Maryland), and Drew Leder, Professor of Philosophy, through small-group discussion, envision an alternative…
Abstract
Thirty men from the maximum-security Jessup Correctional Institution (Maryland), and Drew Leder, Professor of Philosophy, through small-group discussion, envision an alternative and authentically constructive institution. Uncomfortable with the notion of a truly “beautiful” prison, the group develops ideas of an “enlightened” prison, designed in counterpoint to the de-habilitating and destructive features of the existing prison. The enlightened prison would embody five core virtues: hope, growth, recognition of merit, individuality, and community. In the absence of these attitudes – all too often a characteristic of current-day institutions – there persists the “endarkened” prison, marked by despair, stasis, recognition of demerits, class-ification, and isolation.
The programmes to create equal opportunities for women that have taken place and the ensuing need to find ways to enlist male managers as allies has prompted fresh thinking about…
Abstract
The programmes to create equal opportunities for women that have taken place and the ensuing need to find ways to enlist male managers as allies has prompted fresh thinking about the specific training needs of men. The conditioning of young men and the expectations placed upon them as adults limits their effectiveness as leaders. The article describes a new training for men called “CREATING A NEW MEN' LEADERSHIP” that is designed to assist them to overcome the effects of gender conditioning on their leadership. It examines men's leadership, how it is effected by gender conditioning and the oppression of men, the assumptions and the approach used in the training, and it proposes a startegy for establishing this work as a central part of the development of men as leaders over the next ten years.
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Programmes to create equal opportunities for women have taken placein many organisations. The ensuing need, however, to find ways to enlistmale managers as allies for such…
Abstract
Programmes to create equal opportunities for women have taken place in many organisations. The ensuing need, however, to find ways to enlist male managers as allies for such programmes, has prompted many people to begin to think about the specific training needs of men from a fresh viewpoint. The need for men to understand ways in which they are conditioned to behave is described. Such ways are both less effective and inhibiting for women colleagues. Processes used by the author in training men to recognise and overcome problems are set out.
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Men occupy the great majority of key leadership positions in the world; in national government, in local government, in business, in trades unions and in local organisations…
Abstract
Men occupy the great majority of key leadership positions in the world; in national government, in local government, in business, in trades unions and in local organisations. Although women have made very considerable advances, men are still chosen in the greatest number for leadership; for example, in business, men still comprise 77 per cent of all managers and 98 per cent of top managers.
During the last five years a group of consultants, who have beenworking with organisations on programmes to increase equality ofopportunity, have been developing a number of new…
Abstract
During the last five years a group of consultants, who have been working with organisations on programmes to increase equality of opportunity, have been developing a number of new perspectives on the issues that underlie inequality. This has led them to develop new approaches to training, new training designs and new training skills. The most important of these perspectives are laid out, and the implications for training that follow from them are explored. Issues of sex are mainly dealt with, but the principles outlined are as true for work on race or disability.
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Questioning traditional male values at work began in the women's movement. But as books like C. Brooklyn Derr's Managing the New Careerists (reviewed on p253) show, men themselves…
Abstract
Questioning traditional male values at work began in the women's movement. But as books like C. Brooklyn Derr's Managing the New Careerists (reviewed on p253) show, men themselves are now questioning their roles at work and reassessing the relative importance of the various facets which make up their lives.
The book under review covers the rise and fall of a well‐knownAmerican Law firm. Successful marketing must be backed up by a productor service which is adequately delivered by an…
Abstract
The book under review covers the rise and fall of a well‐known American Law firm. Successful marketing must be backed up by a product or service which is adequately delivered by an ethically and respectably managed organisation.