Responsible Business in a Changing World : New Management Approaches for Sustainable Development

This book explores the current state of Corporate Social Responsibility (CSR) from an international perspective, the goal being to share ideas and visions for a sustainable future and to provide useful guidelines for academics, practitioners and policymakers in the context of the 2030 “Agenda for Sustainable Development” released by the United Nations. Research on CSR has evolved considerably over the last three decades. However, there are still many unanswered questions concerning the sustainability of business in an increasingly changing world, for example: If most companies consider CSR to be valuable to their organizations, why do only 15% of them systematically implement Social Responsibility initiatives? If CSR has been found to be profitable for companies, why are they so reluctant to develop an active, internal CSR policy? Why are there such significant differences in CSR adoption from country to country? Why does it take a huge crisis to make politicians react and regulate certain core CSR issues? This contributed volume answers these questions, presenting a wealth of case studies and new approaches in the process. Front Matter ....Pages i-xviii Responsible Business in a Changing World: An Introduction (Samuel O. Idowu, Belén Díaz Díaz, Nicholas Capaldi, René Schmidpeter)....Pages 1-14 Front Matter ....Pages 15-15 Corporate Tax Responsibility: Do Investors Care? (Eva Pardo, Marta de la Cuesta-González)....Pages 17-31 Mapping Georgian Bank Customer’s Preferences for Corporate Social Responsibility (Anna Gogichadze, Dionisia Tzavara)....Pages 33-51 Is There Value Creation in the Banks Listed in the Dow Jones Sustainability Index Europe? (Irene Guia Arraiano)....Pages 53-68 Making British Banking Better (Andy (A. W.) Mullineux)....Pages 69-96 Front Matter ....Pages 97-97 The Impact of Shareholder Social Activism on Firms’ Corporate Social Performance Through SRI Fund Investment (José L. Fernández Sánchez, Elisa Baraibar Diez, María D. Odriozola Zamanillo)....Pages 99-113 Cooperative Social Responsibility: A Case Illustration of the Unique Character of Cooperative Governance and Its Relation to the Concept of Corporate Social Responsibility (Gerhard Kosinowski)....Pages 115-136 Managing Intangibles and Improving Governance Through the Theory of Complexity (Piero Giammarco, Cecilia Casalegno)....Pages 137-156 Front Matter ....Pages 157-157 Influence of Firm Size on the Environmental Disclosure and Performance of the Listed Companies on the Stock Exchange of Thailand (Dararat Phoprachak, Theenida Buntornwon)....Pages 159-170 The Impact of Environmental Management Accounting Practices on Organizational Sustainability of the ISO 14001 Companies in Thailand (Kwannaree Klaprabchone, Montree Chuaychoo, Worakorn Chaemmuangpak)....Pages 171-182 The Impact of Environmental Accountants’ Ability on CSR Disclosure and Profitability of the Listed Companies on the Stock Exchange of Thailand (Songwit Charoenkitthanalap, Jiraporn Kradphet, Dararat Phoprachak, Theenida Buntornwon)....Pages 183-194 Sustainability Reporting, a New Type of Companies’ Hypocrisy: Zara and Volkswagen Cases (Imane Allam, Simone Scagnelli, Laura Corazza)....Pages 195-211 Does Intangible Intensity Affect Analyst Accuracy? Some Evidence from Spanish Firms (Elena Ferrer, Rafael Santamaría, Nuria Suárez)....Pages 213-232 Front Matter ....Pages 233-233 ‘Unwritten Rules’ in Social Partnerships: Defining Corporate Social Responsibility (CSR) Through Institutional Theory in the Peruvian Mining Industry (Gustavo R. Espinoza-Ramos)....Pages 235-245 Isomorphic Mutation and Strategic Adaptation in China’s CSR Standards for Overseas Investors (Ciprian N. Radavoi, Yongmin Bian)....Pages 247-270 Getting Personal About Corporate Social Responsibility (CSR): Exploring the Values That Motivate Leaders to Be Responsible (Patricia MacNeil, Maggie Matear)....Pages 271-310 Mission-Based Corporate Sustainability: The Aigües de Barcelona Model (Miquel Bastons, Ricard Benguría, Jaume Armengou, Carlos Rey)....Pages 311-328 Exploring the Impact of Corporate Social Responsibility on Poverty Reduction (Anand Choudhary, Veena Singh)....Pages 329-338 An Exploration of Current Managers’ Attitudes in Gulf Co-Operation Council Countries Regarding the Adoption of Green IT (Abdulaziz Albahlal, Tomayess Issa, Theodora Issa, Vanessa Chang)....Pages 339-352 Avoiding Corporate Armageddon: The Need for a Comprehensive Ethical Framework for AI and Automation in Business (Andrej Dameski)....Pages 353-367 The Small and Medium Enterprises’ Perception of the Concept of Corporate Social Responsibility (Oleh Hlushko)....Pages 369-383 Back Matter ....Pages 385-392