In The Green Leap to an Inclusive Economy, two leading thinkers, Stuart L. Hart and Fernando Casado Caneque, challenge head on the two biggest issues facing humanity and the planet today: Inequality and Environmental Degradation. They present the new design thinking required for a more inclusive and sustainable economy which respects both people and planet. Far from simply presenting the problems, this book offers insightful case studies that showcase the challenges and opportunities of base of the pyramid venturing in different geographical and cultural contexts, as well as providing a detailed description of the tools that have been proven to enhance the innovation of business models to address the issues. Through telling these stories, the authors provide a roadmap for how to make an inclusive and sustainable economy a reality, where opportunity and prosperity are available to more of the people that participate in the economy as workers, consumers, owners and the wider community, whilst addressing the risks to the natural capital we all depend on. This book is essential reading for anyone looking to accelerate the development of an inclusive business for the benefit of society and the planet, as well as those involved in the study and research of the base of the pyramid and sustainable business solutions.

Research on Professional Responsibility and Ethics in Accounting is devoted to publishing high-quality research and cases that focus on the professional responsibilities of accountants and how they deal with the ethical issues they face. The series features articles on a broad range of important and timely topics, including professionalism, social responsibility, corporate responsibility, ethical judgments, and accountability. The professional responsibilities of accountants are broad-based; they must serve clients and user groups whose needs, incentives, and goals may be in conflict. Further, accountants must interpret and apply codes of conduct, accounting and auditing principles, and securities regulations. Compliance with professional guidelines is judgment-based, and characteristics of the individual, the culture, and situation affect how these guidelines are interpreted and applied, as well as when they might be violated. Interactions between accountants, regulators, standard setters, and industries also have ethical components. Research into the nature of these interactions, resulting dilemmas, and how and why accountants resolve them is the focus of this journal.

There is a revival of interest by economists in ethical issues and beliefs, and by moral philosophers and theologians in economics. This book is intended to make a contribution to this cross-fertilisation of ideas. Rodney Wilson has undertaken an extensive survey of Jewish, Christian and Muslim views on economics, and reviewed the rapidly expanding business ethics literature from a religious perspective. The juxtaposition of the work of theologians and moral philosophers with that of economists results in some interesting comparisons.

This is the first book to look at justice and ethics in tourism in one volume, bringing theoretical perspectives into conversation with tourism, development and the environment. The book explores some key ethical perspectives and approaches to justice, including building capabilities, distributive justice, recognition, representation, and democracy. Human rights, integral in the context of tourism, are discussed throughout. Space is also given to structurally embedded injustices (including those related to historical racism and colonialism), responsibility toward justice, justice within and beyond borders, and justice in the context of sustainability, governance, policy, and planning. A variety of international case studies contributed by researchers and experts from around the globe illustrate these concepts and facilitate understanding and practical application. Comprehensive and accessible, this is essential reading for students and researchers in tourism studies and will be of interest to students of geography, development studies, business and hospitality management, cultural studies, anthropology, sociology, urban planning, heritage conservation, international relations and environmental studies. The range of insights offered make this valuable reading for planners, policymakers, business managers and civil society organizations as well.

"Confronting Managerialism "offers a scathing critique of the crippling influence of neoclassical economics and modern finance on business school teaching and management practice. Locke and Spender show how business managers who were once well-regarded as custodians of the economic engines vital to our growth and social progress now seem closer to the rapacious "robber barons" of the 1880s. In effect, responsible management has given way to "managerialism," whereby an elite caste of businessmen disconnected from any ethical considerations now call the shots, sending the lives of rest of us "out of balance." The book traces the loss of managers' earlier social concerns, amply encouraged by management education's transformation since the 1960s, especially in the US. It also questions not only the social ethics of the US management caste, but its management efficacy compared to systems of management that are highly employee participative and dependent, such as in Germany and Japan. Today's attempts to "bolt on" ethics and social responsibility courses, the authors argue, are mere window-dressing, a public relations move that cannot get to the heart of the matter. Only fundamental reforms in civil society and business schools can really make a difference. A unique, topical, and controversial look at a subject that impacts us all.

The global financial crisis (GFC) that began in 2007 concentrated attention on the morality of banking and financial activities. Just as mainstream businesses became increasingly defined by their financial performance, banks, it seemed, got themselves - and everyone else - into trouble through an over-emphasis on themselves as commercial enterprises that need pay little attention to traditional banking virtues or ethics. While the GFC had many causes, criticism was legitimately levelled at banks over the ethics of mortgage creation, excessive securitisation, executive remuneration, and high-pressure customer sales tactics, amongst other things. These criticisms mirror those that have been levelled at the business more generally, particular in the last decade, although the backdrop provided by the GFC is more dramatic, and the outcomes of supposed wrongdoing more severe. This book focuses on business ethics after the GFC; not on the crisis itself, but how we should respond to it. The GFC has focused minds on the proper role of ethics in the understanding and conduct of business activity, but it is essential to look beyond the crisis to address the deeper challenges that it highlights. The aim of this volume is to present examples of the latest philosophically-informed thinking across a range of ethical issues that relate to business activity, using the banks and the GFC - the consequences of which continue to reverberate - as a point of departure. The book will be of great value to researchers, academics, practitioners, and students interested in business, ethics in general, and business ethics in particular.

In much of the world's economy, production, exchange and consumption are regulated by the Market, which is widely believed to be based on economic rationality and driven by a desire to consume. But there are different views of how the Market operates, or ought to operate. This collection of essays discusses a series of alternative perspectives - manifested in ethical movements, alternative consumer behaviour, and social corporate responsibility initiatives - that seek to reveal the 'hidden hands' of power, inequality and morality that shape Market exchange. Against the impersonality of the Market, we find initiatives, such as local food movements, that seek to re-embed commodity exchange in social relationships. Against the idea of the open economy, we find initiatives that seek to counter the ever-widening gap between producers and consumers. Against increased extraction from less powerful economic actors, we find ethical movements, such as Fair Trade, that work to return a fair share of the price to producers and workers. And, against the unfettered Market, we encounter a move to re-regulate trade and protect those located in the most vulnerable market positions. The volume engages with a range of alternative ethical perspectives and the initiatives to which they give rise. Twelve essays - all based on first-hand ethnographic studies of alternative trade movements, corporate social initiatives and consumer behaviour - provide the groundwork for wide-ranging theoretical engagement and comparative analysis. The case studies cover a range of places, commodities and initiatives, including Fair Trade and organic production activism in Hungary, CSR discourses in South Africa and Europe, Fair Trade coffee in Costa Rica and handicrafts made in Indonesia. The essays contribute to a series of current debates within the social sciences about what drives alternative Market engagements, how they are understood and represented by different actors, and what makes their outcomes often ambivalent or contradictory. They address disjunctions between discourses and practices, and internal inconsistencies within ethical movements and corporate initiatives. The volume as a whole engages with questions about morality and the economy, the creation and circulation of value, and, ultimately, the possibility of making alternatives work. In doing so, the contributors reveal the many fields of power at work within the Market as well as within the movements advocating more ethical economic relationships. The volume will be of particular interest to social scientists, business and management studies scholars, and a range of practitioners.

To fully comprehend corporate social responsibility (CSR), corporations must understand the many-sided nature of CSR. This book provides insight into the theoretical foundation, beliefs, and expectations of the multiple stakeholders; the governance of CSR commitment; and corporations' strategies associated with the design, development, implementation and communication strategies for CSR through the case study on Malaysia. The book also explains why corporations should pursue a dual economic and social function and why it being critical to an organisation's success. It also describes the CSR trends and influences such as sustainability and globalisation on the future of CSR.

Corporate Social Responsibility has for long been on the agenda in the business world and recently, it has also become a political agenda in the European Union. Focusing on international supply chains and their control based on studies of law in several European jurisdictions, this book aims to advance the discussion on the application and enforcement of CSR. Drawing parallels to US and Canadian law, the book explores to what extent private law tools can be used as an enforcement device and it ultimately asks if what we are witnessing is the formation of a new area of law, employing the interplay of contract and tort - a law of "production liability", as a corollary of the concept of "product liability".

Getting business on board is essential if we want to achieve the United Nations' goal of building a better future for people and planet by 2030. But much of the sustainable business agenda falls woefully short of what is needed, with some practices even accelerating the problems they're trying to solve. In Urgent Business Ian Thomson and Dominic Bates, a business school professor and a former journalist, combine their expert insight to challenge five common myths that trap businesses in an unsustainable black-hole and offer a manifesto for change. Combining cutting-edge research - from AI and systems theory to climate science and behavioural economics - with fascinating real-world examples, the authors highlight the practical and holistic steps all businesses can take to play their part in addressing the UN Sustainable Development Goals. .

After each major corporate scandal, new suggestions for combatting fraud emerge from regulators and industry professionals. Despite changes to guidelines for firms' corporate governance, augmented protection for whistle blowers, and enhanced cybersecurity measures, evidence documents an alarming increase in the prevalence and severity of corporate fraud. The rapidly changing laws aimed at curbing corporate fraud sometimes lag behind the changing sophistication of fraud schemes. Corporate Fraud Exposed discusses the motivations and drivers of fraud including agency theory, executive compensation, and organizational culture. It examines fraud's consequences for various firm stakeholders and its spillover effects to other corporations, the political environment, and financial market participants, including those who participate via crowdfunding platforms. This book provides a fresh look at this intriguing but often complex subject. It skillfully blends the contributions of a global array of scholars and practitioners into a single review of some of the most important topics in this area. Given its broad scope, this practical and comprehensive title should be of interest to anyone curious about corporate fraud.

Through an innovative technique of making the process of the text more important than its thesis, Klein offers the reader the opportunity to take seriously the fact that it is time we try a new approach to the teaching and fostering of professional and business ethics, i.e., an approach that removes the pedantic minutia that is endemic to its scholarly study, allowing students and managers alike a chance to not only learn about ethics, but actually become ethicists themselves. People First , with its pedagogical focus and eminently readable style, "walks" the reader (regardless of philosophical acumen) through specific hallmark arguments to one simple, fundamental, obvious, intuitive, and universal imperative: Put people first Klein hopes that the process that is People First will be self-justifying, enabling not only the creation of more ethical business and professional leadership, but a new age of teaching professional and business ethics that will lead to generations of ethical practitioners in the future.

This groundbreaking and timely book provides change makers, organizations and facilitators with practical tools to initiate and conduct multi-stakeholder co-creation processes. Such processes are of critical importance in times of rapid change, where mega trends and grand challenges influence the market dynamics of business in entirely new ways. The book provides a concrete pathway for business to become future-ready by building capacity to work outside its traditional boundaries. The book unfolds the shift of multi-stakeholder teams from a state of competition to a state of collaboration, addressing the inner and outer dimensions of such a change. The five superpowers identified in the book are: (1) the genuine engagement of individuals, (2) collective solutions of groups, (3) transformative spaces created by facilitators, (4) the building blocks of co-creation, and (5) an effective strategy process for organizations. The book explores the challenges to achieve each of these superpowers. It also shares the stories of "heroes of transformation" and explores what have been the reasons for their success. The Sustainable Development Goals (SDGs), the grand challenges, the future of work...call it what you want, the future is here and organizations, change makers and facilitators need nothing less than these superpowers to collaborate with other players to solve these wicked problems.

Sustainability as a concept remains just as challenging and important today as it was when the first edition of this book was published. The Second Edition of Sustainability and Design Ethics explores the ethical obligations of knowledgeable people such as design professionals, taking into consideration the numerous changes that have taken place in recent years. This book expands the growing discussion on the principles of sustainability to further include the role of businesses and governments and considers the general recognition that modern society has occurred at the expense of nature with significant social and environmental impacts. Are there limits to the individual's ethical obligation? How do such obligations change or adapt to a world of sustainable design? As the shift toward sustainability proceeds, designers' ethical underpinnings will be confronted with a wider range of people and concerns whose interests must be weighed. The design professionals are likely to be among the lead in the shift toward sustainability because of the special knowledge and expertise provided to them by their education, experience, and distinctive position in society. The entire world of design is being reassessed and the guiding principles and ethics of design reflect this change. New to the Second Edition: Expanded international scope that includes a comparison of professional organizations in the EU, Australia, Canada, Japan and China Discusses how cultural differences between the West and China result in different underlying foundations for professional ethics Revised analyses to reflect changes in regulatory and technical areas such as the inevitable rise of artificial intelligence in design Updated arguments reflecting the need for sustainability and the designer's role and obligations Updated references pertaining to the progress of sustainable design and development Sustainability and Design Ethics, Second Edition is an attempt to explore the ideas and principles that might contribute to the thinking of thoughtful design professionals. The emergence of "green" design discussed in this book is used to evidence progress, but also to demonstrate the degree to which more is needed.

How can individuals best be encouraged to take more responsibility for their well-being and their environment or to behave more ethically in their business transactions? Across the world, governments are showing a growing interest in using behavioural economic research to inform the design of nudges which, some suggest, might encourage citizens to adopt beneficial patterns of behaviour. In this fascinating collection, leading academic economists, psychologists and philosophers reflect on how behavioural economic findings can be used to help inform the design of policy initiatives in the areas of health, education, the environment, personal finances and worker remuneration. Each chapter is accompanied by a shorter 'response' that provides critical commentary and an alternative perspective. This accessible book will interest academic researchers, graduate students and policy-makers across a range of disciplinary perspectives.

This book presents a new approach to corporate responsibility based on the concept of coherency, permitting better understanding and management of the conflicting forces that strive to create value across the stakeholder spectrum. In doing so, it provides an alternative to the limited and ineffective role currently played by Corporate Social Responsibility (CSR), and offers an approach more in line with the needs of a sustainable society. Hilliard introduces several new concepts in management philosophy and presents an innovative and original framework for managing organizational responsibilities in a coherent manner.

The effective use of human resources and tangible or intangible assets are key components of an organization's success in the turbulent environment of the modern world. Such effective use requires the skillful application of the methods and procedures of management science. Of course, in the application of these methods and procedures it is important to effectively reduce the occurrence of organizational pathologies. This book examines these organizational pathologies (corruption, fraud, money laundering, and a shadow economy) from various perspectives including individuals from within the organization, the organization as a whole, and the macrostructure within which the organization functions.

In this book, experts discuss whether volatility, uncertainty, complexity and ambiguity (VUCA) represent a challenge or a business opportunity. More intense debates on global climate change, increased turbulence in financial quarters, increased job insecurity and high levels of stress at the workplace are attracting attention in the context of organization behavior and entrepreneurship. Fear and confusion have become part and parcel of business, often undermining trust, cooperation and inspiration. As a response, a new way of organizing self-management has emerged. The book combines practical wisdom from East and West, to develop integrative self-management theory and practice; provides direction to support an integrative mind-set, integrative organization and integrative leadership; and presents VUCA as an opportunity and necessity for development and growth, rather than a threat.

This collection presents a critical dialogue on managerialist forms of government between philosophy, political thought, organisational and management theory. The volume brings together essays that are concerned with technologies of government that are articulated as different iterations of managerialism. The hallmark of managerialist discourse is value, considered as a quantifiable abstraction, where the intention is to always 'add value'. The central question addressed here by a team of international expert authors from across a range of disciplines is this: in what ways has this abstraction of value impacted on the substantive work and ethical integrity of government and the public sector, and, more broadly, of the professions (including that of management itself)? Has it displaced this work, or simply recast it? The volume addresses audiences in social sciences, philosophy, management, business, and organisational studies.

This book offers essential insights into how the world's second largest industry, tourism, is responding to challenges involved in expanding the corporate social responsibility (CSR) concept to corporate sustainability and responsibility, referred to as CSR 2.0. It analyzes the typical setup of tourism with various types of commercial agents: corporations, small and medium sized enterprises, public-private partnerships, social enterprises and local cooperatives. In addition, the book examines a broad range of voluntary initiatives, the effectiveness of these efforts, and how contextual and wider policy features shape these relationships. The book is divided into three parts, the first of which elaborates on strategic drivers and rationales for CSR. In turn, the second part introduces readers to design approaches for CSR programs and envisaged impacts, while part three focuses on implementation, certification, reporting, and possible outcomes. Each part offers a mixture of theoretical perspectives, synthesis analyses and case studies. The respective chapters tackle a broad spectrum of tourism sub-sectors, e.g. the cruise industry, aviation, gastronomy, nature-based tourism, and urban destinations.

The idea of corporations exercising corporate social responsibility has spread from the West and is now firmly embedded in Asian countries and in Asian corporations. The latest trend in corporate social responsibility, evident also in Asia, is for corporations to apply corporate social responsibility to local communities and to those at the bottom of the social hierarchy. This book explores corporations' social responsibility engagement with local communities in a range of Asian countries. It provides examples of corporate social responsibility in a wide range of industrial sectors, focuses extensively on "social enterprises" and on governments' and corporations' schemes to encourage them, considers how relations with employees and with local workforces fit into the pattern of corporate social responsibility, and discusses the question as to how far corporations engage with local communities as a way of developing new markets for their products.

Learning through Disagreement begins with a request: choose to engage in dialogue rather than debate. The goal of dialogue is not to defeat an opponent but rather to better understand another's perspective, allowing for the solution of problems that may otherwise seem intractable. This workbook offers practical instruction in how to locate underlying assumptions and values so as to identify points of overlap which can serve as building blocks for agreement. It also concisely presents several key ethical theories and shows how we can critically apply those theories to disagreements in the workplace and beyond. Realistic examples of common business issues are discussed throughout and detachable worksheets for individual or group use are interspersed to encourage readers to engage directly in the process of constructive dialogue.

Advances in Accounting Behavioral Research publishes high-quality research encompassing all areas of accounting, including financial, auditing, taxation, managerial, and information systems, addressing a broad range of issues that affect the users, preparers, and assurers of accounting information. Further, this research incorporates theory from, and contributes knowledge and understanding to, applied psychology, sociology, management science, and behavioral economics.