CSR and Sustainability in the Public Sector (Approaches to Global Sustainability, Markets, and Governance)

This book focuses on CSR in the public sector, in all its manifestations around the world, in order to consider its application in practice and its connections to sustainable objectives. This book is unique in that all chapters were written by members of the Social Responsibility Research Network. Their ideas have been tested and refined through the feedback given after they were presented at the 16th International Conference. The approach used in this book is based on the tradition of the Social Responsibility Research Network – a worldwide body of scholars that, over its 20-year history, has sought to broaden the discourse and to treat all research as inter-related and business-relevant. The book examines diverse aspects of how CSR and sustainability apply to, and are applied by, a variety of public bodies in a variety of ways. Thus, the authors focus on the priorities of these organisations, in order to consider the extent to which the focus has changed so much that we need to think about new approaches to our understanding of CSR and sustainability and differing effects in practice. The international mix of authors makes this an original contribution, sharing some of the best ideas from around the world Acknowledgements 6 Contents 7 Contributors 9 1 The Developing Public Sector Perspective 12 1.1 Introduction 12 1.2 The Brundtland Report and After 13 1.3 Impacts and Implications of Environmental Issues 17 1.4 Manufacturing and the External Environment 18 1.5 Standardising and Production 19 1.6 Critiquing Sustainability 21 1.7 Conclusions 24 References 24 Part ISocial Responsibility in the Public Sector 27 2 Accountability and Sustainability Reporting in the Public Sector. Evidence from Italian Municipalities 28 2.1 Introduction 28 2.2 Literature Review and Theoretical Framework 31 2.3 Research Method 34 2.4 Findings 35 2.5 Conclusions 38 References 39 3 The Portuguese Tax System for Non-profit Institutions 44 3.1 Introduction 45 3.2 The Framework of NPI in Civil Society 45 3.3 The Historical Context of the Piss 49 3.4 The Fiscal Context of the Piss 52 3.5 Conclusions 64 References 65 4 Environmental Accounting: A Case Study of Implementation in Brazilian Public Airports 68 4.1 Introduction 69 4.2 Theoretical Framework 70 4.2.1 Sustainable Development and Environmental Accounting 70 4.2.2 Environmental Chart of Accounts 73 4.3 Methodology 73 4.4 Findings and Discussion 74 4.4.1 About Infraero 74 4.4.2 Implementation of Environmental Accounting in Brazilian Public Airports 75 4.4.3 Disclosure 77 4.5 Conclusions 82 References 83 5 Sustainable Development of Human and Social Capital in a Socioeconomically Challenged Community in Brazil 85 5.1 Introduction 85 5.2 Theoretical Foundation 86 5.2.1 Understanding Corporate Social Responsibility (CSR) 86 5.2.2 Impact of Carroll’s Pyramid of Corporate Social Responsibility 88 5.2.3 Contemporary Approach to CSR 89 5.2.4 Understanding University Social Responsibility (USR) 89 5.2.5 Social Capital 90 5.2.6 Human Capital 91 5.2.7 The Effect of CSR and USR on Social Capital and Human Capital 91 5.3 Research Methodology 92 5.4 Results 93 5.4.1 Production Site 93 5.4.2 Production Process 94 5.4.3 External Perception of the Project 94 5.4.4 Optimization Ideas 95 5.5 Discussion and Conclusion 97 References 100 6 The Theory of Attachment in Contexts of Public and Social Marketing: Study of the Program “Portugal Sou Eu” 103 6.1 Introduction 104 6.2 Literature Review 105 6.2.1 The Brand 105 6.3 Attachment 108 6.4 Public and Social Marketing 110 6.5 Program “Portugal Sou Eu” 112 6.5.1 Contextualization and Mission 112 6.5.2 Initiatives 113 6.6 Methodology 113 6.6.1 Paradigm 114 6.6.2 Collection Instruments 114 6.6.3 Focus Group 114 6.7 General Conclusions of the Study 115 References 116 Part IIDeveloping Sustainability in the Public Sector 119 7 Sustainability and Corporate Social Responsibility in the Perspective of Social Economy Entities: A Bibliometric Study 120 7.1 Introduction 121 7.2 Concepts 122 7.3 The Social Economy in Portugal 129 7.4 Bibliometric Analysis 135 7.4.1 Methodology 135 7.4.2 Results 135 7.5 Conclusions 139 7.6 Further Considerations for Future Work 139 References 140 8 Emerging Trends on Sustainability/Integrated Reporting: Public and Private Perspectives 143 8.1 Introduction 143 8.2 Sustainable Development and Corporate Social Responsibility (CSR): Evolution of Concepts 145 8.3 Advances in Traditional Financial Reporting to Non-financial Reporting 146 8.3.1 The Environmental Financial Reporting 146 8.3.2 The Autonomous Social and/or Environmental Reporting 147 8.3.3 The Sustainability Reporting 148 8.3.4 On the Road to the Integrated Reporting 149 8.4 Linking the Integrated Reporting with the SDGs 151 8.5 Conclusion 152 References 154 9 CSR and Nation Building Agenda in India: An Accounting Framework for “Multiplier” Effect of Corporate Social Responsibility 156 9.1 Introduction 157 9.2 CSR in a Global Context 159 9.3 CSR in India 159 9.4 Accounting, CSR and Nation Building 162 9.5 CSR-Multiplier Framework 164 References 167 10 Why Some Public Accounting Reforms Tend to Fail: Evidence from Belgian Public Accounting Reform 169 10.1 Introduction 170 10.2 Background 172 10.3 Similarities and Convergence, First Insights 175 10.4 Two Opposite Examples if the Belgian History of Accounting Reform 176 10.5 Discussion 180 10.6 Conclusion 180 Annexes (Mostly in French) 181 Annex 1: List of Royal Decrees Provided for in the Draft Law on the Organization of the Budget and the Accounts of the Federal State. Source: (La Chambre, 2003, p. 117, DOC 50 1870/004) 181 Annex 2: Public Accounting in Belgian Communities and Regions (Source: Ph.D. Thesis of the Author) 182 References 185 Part IIIThe Role of the University 189 11 The Importance of Ethics and Values for the Students in the Polytechnic of Guarda—Portugal 190 11.1 Introduction 190 11.2 Empirical Studies Conducted on the Theme 191 11.3 Methodology 192 11.4 Data Analysis 193 11.5 Conclusion 198 References 199 12 Social Responsibility at the Polytechnic Institute of Portalegre: From the Experience Gained to the New Challenges 200 12.1 Introduction 201 12.2 Literature Review 201 12.3 The Social Responsibility Management System at Polytechnic of Portalegre 203 12.4 Methodology 205 12.5 Analysis and Discussion of Results 205 12.6 Final Considerations 213 References 214 13 Social Responsibility: Proposal of Social Re-inclusion of Inmates of the Brazilian Prison System Through Higher Education 216 13.1 Introduction 217 13.2 The Project for Social Inclusion of Inmates of the Prison System 218 13.3 Target Audience 222 13.4 The Experience on the First Semester of the Project 223 13.5 Conclusion 225 References 226 14 The Social Entrepreneurship and the Development of Human Capital Building Social Capital: The Case of the University of Fortaleza 227 14.1 Introduction 228 14.2 The University and the Formation of Human and Social Capital 229 14.3 Social Entrepreneurship for the Development of Social Capital and Creation of Social Value 231 14.4 The Profissional Training Center of the University of Fortaleza as an Instrument of Training, Inclusion, and Social Transformation 233 14.5 Case Analysis of the University of Fortaleza—The Formation of Human and Social Capital 234 14.6 Conclusion 237 References 239 15 The Future of the Accounting Degree 241 15.1 Introduction 242 15.2 Theoretical Framework: The Higher Education System and the Accounting Degree 243 15.3 Empirical Framework: The Accounting Degree 248 15.4 Conclusion 284 References 285 Front Matter ....Pages i-xi The Developing Public Sector Perspective (Shahla Seifi, David Crowther)....Pages 1-15 Front Matter ....Pages 17-17 Accountability and Sustainability Reporting in the Public Sector. Evidence from Italian Municipalities (Fabiana Roberto, Roberto Maglio, Andrea Rey)....Pages 19-34 The Portuguese Tax System for Non-profit Institutions (Fátima David, Lúcia Marques, Rute Abreu)....Pages 35-58 Environmental Accounting: A Case Study of Implementation in Brazilian Public Airports (Iris Cristina Ferreira da Silva, Fued Abrão Junior, José Maria Dias Filho)....Pages 59-75 Sustainable Development of Human and Social Capital in a Socioeconomically Challenged Community in Brazil (Renuka Vivekananthan)....Pages 77-94 The Theory of Attachment in Contexts of Public and Social Marketing: Study of the Program “Portugal Sou Eu” (Ana Cardoso, Bruno Sousa)....Pages 95-110 Front Matter ....Pages 111-111 Sustainability and Corporate Social Responsibility in the Perspective of Social Economy Entities: A Bibliometric Study (Brízida Tomé, Ana Maria Bandeira, Graça Azevedo, Alberto J. Costa)....Pages 113-135 Emerging Trends on Sustainability/Integrated Reporting: Public and Private Perspectives (Sónia Monteiro, Verónica Ribeiro, Kátia Lemos)....Pages 137-149 CSR and Nation Building Agenda in India: An Accounting Framework for “Multiplier” Effect of Corporate Social Responsibility (Taral Pathak, Ruchi Tewari)....Pages 151-163 Why Some Public Accounting Reforms Tend to Fail: Evidence from Belgian Public Accounting Reform (Christos Tsatsis)....Pages 165-184 Front Matter ....Pages 185-185 The Importance of Ethics and Values for the Students in the Polytechnic of Guarda—Portugal (Francisco Tomé, Ermelinda Oliveira)....Pages 187-196 Social Responsibility at the Polytechnic Institute of Portalegre: From the Experience Gained to the New Challenges (Joaquim Mourato, João Alves, Francisco Morais, Isabel Mourato, Maria Maridalho)....Pages 197-212 Social Responsibility: Proposal of Social Re-inclusion of Inmates of the Brazilian Prison System Through Higher Education (Ana Lúcia Fontes de Souza Vasconcelos, Patrícia Tuma Martins Bertolin, Bruna Angotti, Rute Abreu)....Pages 213-223 The Social Entrepreneurship and the Development of Human Capital Building Social Capital: The Case of the University of Fortaleza (Randal Martins Pompeu, Marcus Mauricius Holanda)....Pages 225-238 The Future of the Accounting Degree (Rute Abreu, Ermelinda Oliveira)....Pages 239-283