Accounting as an academic discipline has not made any real strides in addressing social and environmental concerns facing this planet. Since the first volume of the series was published in 2000, there have been no changes in the focus of accounting and it is still taught and practiced in the same way. Social/environmental/sustainability accounting is still a fringe subject despite the fact that ignoring environmental issues has serious consequences for the survival of this planet. Unless social and environmental accounting is formally recognized, firms will continue to view it as a means to convey information that enables them to manage their reputation without actually making any real efforts to improve the environment. The papers included in this volume discuss different aspects of sustainability, environmental performance, and environmental disclosures. Overall, it is fairly obvious from these papers that firms are aware of the impact of their activities on the environment. Some of the papers analyze what firms do about environmental issues and how these activities and their impact on the environment are disclosed in the financial statements. Though the papers come to different conclusions, it becomes clear from these studies that firms have problems in managing the impact of their environmental activities as well as in disclosing full and realistic information on these activities. Thus, it appears from these papers that firms manage their message to look good to outsiders.

This is the second volume of papers in the topical area of environmental management. Arising from work done by the International Centre for the Environment at the University of Bath, the papers address inter-disciplinary environmental themes particularly from a business and management perspective.

This title takes an international perspective on the topical issues of marketing ethics and ethical communications. The contributors are professors of business in various European institutions who bring their international background and experience to this body of work.

Modes of Explanation is the first book in decades to attempt to bring these conflicting approaches together and to offer a compelling narrative to explore how the paradox of 'explanation' can converge.

Hoffman explores worldwide developments in the field of business ethics. The book is unique in that it not only discusses ethical issues faced by transnational corporations, but it also addresses the possibilities for international cooperation after the cold war, as well as regional business ethics issues from around the world. Included in the volume are discussions of business ethics in Africa, Eastern Europe, the Pacific Rim, and North and South America. A variety of issues and cases are contained in the volume including: the BCCI scandal, the IBM-Fujitsu case, intellectual property rights, transnational codes of ethics and theoretical and empirical studies about the moral responsibilities of transnationals, ethics and international law, ethics and development, and business ethics and cultural differences.

The work begins with a brief introduction that summarizes major themes contained in the book. The essays are collected in five sections. Section one contains cases and issues that are unique to regions and nations worldwide. Section two focuses on cases involving ethics and international law. These first two sections include a number of regional studies including ones from Brazil, Chile, Czechoslovakia, Hong Kong, and case studies including the BCCI scandal and the IBM-Fujitsu case. Section three features analyses of ethical issues faced by transnational corporations, for example, their relationship to host nations, their social responsibilities, and ethics programs within transnationals. Section four contains a summary and a debate about the development of transnational codes of business conduct including a discussion of efforts being sponsored by the United Nations. Finally, section five looks into the ethical problems that arise during economic development. Included here are contributions that raise questions about ethics and emerging financial markets, land-use, and the role of multinational corporations. This volume of essays will be an important resource for courses in business ethics, and international law, as well as a useful addition to business, academic, and public libraries.

"The complete story of the devastating BP oil spill of 2010. The author puts forward an objective account of what happened, a documentation of the true costs, not the hyperbolic costs, and an explanation of the science and business of the spill and its remediation"--

Multinationals can impact significantly on the quality of social relations within the communities in which they operate. A key way they do this is through their corporate citizenship projects, funded as part of their corporate social responsibility programmes. This book analyzes the nature and effectiveness of these projects using the theoretical and empirical insights of recent social capital literature. The authors demonstrate how multinationals can play a more significant role in building socially successful communities in developing countries.

There has been an increased interest in social and environmental issues in recent years as more consideration is given to the idea of sustainability and social accounting. Social accounting can be considered a straightforward manifestation of corporate enforcement to legitimize, explain, and justify the organization's activities or an ethically desirable component of any well-functioning democracy. Social accounting can also include environmental accounting, which is focused on environmental issues. Additional study is required to better understand the relevancy of social and environmental accounting in today's modern business world. Modern Regulations and Practices for Social and Environmental Accounting discusses social and environmental accounting and considers regulations, norms, organizational practices, and the challenges of education. Covering a range of topics such as non-financial reporting and corporate social responsibility, this reference work is ideal for industry professionals, researchers, academicians, managers, practitioners, instructors, and students.

It is imperative for the business community to act now to create global, industry-wide standards of conduct. Corporate strategy expert S. Prakash Sethi along with notable experts on issues of global codes of conduct take an in-depth look at global structures and how regulation works from a corporate perspective, providing case studies of several industries and governments who have begun implementing voluntary codes of conducts, including Equator Principles, ICMM, and The Kimberly Process. He assesses the many types of self-regulations that are currently underway and provides critical analysis for making these more effective, making this a must-read for academics, policy-makers, and corporate leaders.

Corporate sustainability, corporate social responsibility, corporate citizenship and corporate reputation are without a doubt 'hot topics' for today's business. "The Sustainability Effect" offers a unique, practical and refreshing perspective on this debate. Drawing on research conducted with some of the world's largest 500 companies, Arlo Kristjan O'Brady takes a detailed look at corporate sustainability and corporate reputation management, focusing on establishing the potential impact (positive and negative) that sustainability issues can have on the reputation of large multinational corporations.

This volume is a selection of papers from the 20th annual 'Australian Association for Professional and Applied Ethics' Conference. Topics covered include athletes as role models, sports ethics and sports governance, the separation of powers as an integrity mechanism, and virtues in just war theory.

Recent failures in the corporate sector are to a large extent a failure of accountability. Unfortunately, accountability tends to be characterised by atomistic research; confusing language; models of limited scope; poor conceptualisation of key constructs; context insensitivity; and, a lack of methodological integration. This book not only integrates but substantially adds to the extant accountability literature, providing a holistic view of accountability, showcasing a newly-generated Holistic Accountability Model (HAM). This book clarifies the purposes of accountability; identifies what triggers accountability exchanges; generates a set of well-defined responsibility and accountability constructs; and, via a grounded graphic model, links these constructs to the accountability process and to the influences that impact on this process. Several working models are proposed to help practitioners achieve a better understanding of the extent and nature of their accountability obligations, develop and implement more effective accountability policies and practices, and make better accountability decisions.

"Business, Ethics and the Environment" explores the public policy debate surrounding the issue of business and its role in environmental matters. Unlike other discussions on this subject, the major focus here is not the monetary cost/benefit of environmental protection, but instead, the ethical obligations businesses may have for protecting the environment. A variety of questions are addressed by the contributors, including: Are businesses obligated to protect the environment? Should private enterprises take an active and leading role in solving a national problem? Should the solution be entirely a matter of public policy, involving business only to the extent that businesses are bound by law?

The work begins with a brief foreword by W. Michael Hoffman and an introduction by Robert Fredrick that outlines a framework for the debate and the major questions it entails. The essays are grouped in three separate sections, covering business and government interaction, public attitudes and involvement in environmental issues, and environmental problems and solutions. The first of these sections addresses a variety of topics and case studies, including hazardous waste management, low-level radioactive waste facilities, lessons from CPC regulation, and a Massachusetts solid waste dispute. The second section features a range of issues involving the public, such as the world-wide response to the environmental crisis, customers as environmentalists, and community-corporate conflict and the new environmentalism. Finally, the third section highlights such problems as the dolphin-tuna controversy, the use of animals by business, and international toxic waste trade. The work concludes with a comprehensive index. As a companion to "The Corporation, Ethics, and the Environment," this volume of essays will be an important resource for courses in business, public policy, and environmental issues, as well as a useful addition to business, academic, and public libraries.

This annual publication is devoted to the advancement of ethics research and education in the profession and practice of accounting. It aims to advance innovative and applied ethics research in all accounting-related disciplines on a global basis; to improve ethics education in and throughout the professional accounting and management curricula at the undergraduate and graduate levels; and to provide a source of information for the professional eccounting and auditing community for integrating ethics and good business practices in public firms, business corporations, and governmental organizations. This annual's primary objective is to provide a forum for business leaders and educators to discuss and debate the plethora of ethical issues that affect accounting organizations and the financial community in the USA and abroad. It includes commentary and editorials from accounting practitioners, standard setters and regulators. Papers are empirical or theoretical in nature, and draw upon paradigms in related disciplines such as philosophy, psychology, theology, economics and sociology. Volume 2 includes a section on the public interest considerations of ethical obligations of CPAs in advertising and solicitation. Other subjects covered include: ethics violations in the accountancy profession; applying behavioural models as prescriptions for ethics in accountancy practice and education; auditor's responsibility to the public; and the impact of ethics education in accountancy curricula.

Delving deep into the application of corporate social responsibility surfaces an uncomfortable reality. Honest intent without managerial skill results in CSR paucity. Further study of insider trading, private healthcare and investment banking provision reflects an absence of ethical leadership. Knowledge of CSR, the need for ethical leadership as well as the skills of effective follow-through are the key ingredients for effective CSR pursuit. CSR is here for the long haul. Its neglect, particularly in the boardroom, undermines corporate reputation.

Ethical failures are rooted in leadership failure, the lack of a corporate culture in which ethical concerns have been integrated, and unresponsiveness to key organizational stakeholders. This book seeks to enhance our understanding of the causes of ethical debacles in an era when ethical missteps can often lead to corporate bankruptcies or worse. Sims offers practical solutions for mitigating damage and preventing such problems from happening in the first place. He also explains how to institutionalize ethics throughout an organization. Sims asserts that organizations wishing to behave ethically must do more than harbor good intentions. Such companies must implement policies that inculcate the corporate culture with ethical values. They must also commit to ethical behavior in all interactions with internal and external stakeholders, including investors, customers, employees, and the community.

The solution to the uninhibited lending that was commonplace before the financial crisis has been to introduce tighter regulation to ensure robustness within banks. However, this solution has overlooked the underlying problem of ethical failure in the industry. In the wake of numerous bank collapses, many survivors continue in unprincipled conduct because ethical virtues have not been instilled. This book investigates the ethical basis of banking practice. It explores the conflict between the interests of banks and their customers, and how this conflict plays out in relation to the lending policies and fee structures of banks. Where such lending policies have a significant effect on banks, their customers and a range of stakeholders, the author investigates the views of leading bankers on their lending practices. The author then goes on to debate the events of the global financial crisis from a moral perspective, and argues that ethical failure triggered the American sub-prime calamities which have devastated homeowners and the global economy. The book argues that American banks and regulators both operated on the erroneous supposition that the quest after extreme profits would be restrained by free market forces. Where banks have a central role and importance in all commerce and hence in all societies, the author concludes by revealing a set of virtues that are necessary for banks to espouse moral conduct. He suggests that these virtues can be embedded through leadership and cultural change, with the aim of developing an account of the virtues appropriate to bankers and banking.

The tourism industry is dynamic, constantly changing, and is particularly sensitive to shocks and external factors that are beyond the control of managers. Terrorism and natural disasters are just two of the current risk factors for western-based tourists seeking increasingly 'exotic' locations. What can individuals do to mitigate these risks? What are the responsibilities of tour operators to manage these risks? And what is the global impact on the tourism industry? This collection of chapters from international scholars answer these questions using a wide range of interdisciplinary methods. They shed new light on emerging issues around sustainability, ecology and dark tourism. The concluding chapter speculates what the future holds for the industry as a whole, after years of disruption and potentially increased risks from climate change and political upheaval in different regions. The series features monographs and edited collections to create a critical platform which not only explores the dichotomies of tourism from the theory of mobilities, but also provides an insightful guide for policy makers, specialists and social scientists interested in the future of tourism in a society where uncertainness, anxiety and fear prevail.

Most people have believed that corporate social responsibility (CSR) played a significant role in the 2008 global financial crisis. However, little research has been done to reflect on the underlying issues of CSR in connection to the financial crisis. This collection brings together leading scholarly thinking to understand why CSR failed to prevent the global financial crisis, how corporate social irresponsibility (CSI) contributed to the financial crisis, and how we may reframe CSR or improve CSR frameworks to help prevent or mitigate any future financial and economic crises. This volume concentrates on three key themes: A critical review of the role of CSR played in the financial crisis and its underlying theses; A unique understanding of the institutionalization of CSR in codified rules and the application of CSR into business and management; and; An in-depth exploration of the future direction of CSR as post-crisis agenda.

Today we are witnessing social and political dominance of large corporations. They provide for its employees moral values and business principles. Moreover, they institutionalize their codes of ethics. The theory of Business Ethics provides the moral guideline and standards for corporate life and concrete business organizations apply those standards to practice. The individual employee, as a member of a business organization, accepts those standards. Therefore, it is important to examine the foundation of the individual's moral value in Business Ethics in order to understand on what the foundation of the moral value depends on. This highly interdisciplinary text is a critique of Business Ethics as an ideology and life politics. The author discloses how contemporary business ethics grovels before corporations, how it is too weak to create a truly critical voice of American capitalist economy. The individual's treatment in corporate life is revealed through the eyes of American Protestant culture and its coercive work tradition where efficiency value usurps values of individual choice and freedom. This book suggests a new concept of an out-corporate individual.

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, ethical judgment, 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 situations 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 series.
*Focuses on the professional responsibilities of accountants and how they deal with the ethical issues they face
*Volume 11 of the series consists invited papers, articles and instructional cases

In the two years since the publication of the last volume of this series, the planet has witnessed some devastating environmental events some of which can be attributed to human causes. However, we have also seen the world uniting (except mainly for the United States and Australia) to reduce greenhouse gases and hopefully slowdown global warming. Recognizing that sustainable development is a way that can lead to well being of the society in the long run, most of the world has therefore agreed to ratify the Kyoto Protocol.
There is hope that the USA and other industrialized countries will ratify the Protocol and all countries including China and India, which are exempt from emission cuts, will make efforts to reduce pollution emissions beyond the limit set by the Protocol. Economic growth in China and India is resulting in a rapid increase in the greenhouse gas emissions in those countries. It is especially important that plants in India and China use newer pollution technologies in generating electricity to meet their energy needs. Their continued participation in the dialogue is important to control pollution emissions beyond the Kyoto Protocol.
Environmental issues are multi-faceted and they are being debated in several disciplines. These issues may be technical, legal, economical, measurement, managerial, or ethical in nature, and different disciplines focus on the issues of interest to them. Accounting is primarily concerned with measurement of pollution-related performance and cost, and reporting of this information to stakeholders. Consistent with the goals of Sarbanes-Oxley Act, it is important that accounting regains its lost credibility and provides reliablepollution-related information to the stakeholders so that they evaluate their risk properly. This volume contains papers which deal with some of the important issues related to pollution information and should of interest to investors, management, regulators and other individuals interested in environmental accounting.
Several papers contained in this volume deal with disclosure of environmental information. Some papers examine what motivates environmental disclosures, whereas other examine whether environmental reporting reflects any real commitment or it is merely a propaganda ploy. While some firms may be genuinely interested in reporting their environmental performance correctly, others may use it as a tool to look good. Another paper in this issue shows that an alignment of management commitment, strategic planning and proactive managerial actions result in better environmental performance and this leads to better return on investment. Though there is no uniform format for reporting environmental information, the last paper in this issue provides discussion on integrating the living systems theory with the accounting disclosure model. In brief, this issue contains several interesting articles dealing with different aspects of environmental disclosures.
*Addresses the Kyoto Protocol on an international level
*Discusses how an accountant measures pollution-related performance and cost
*Investigates the motive behind disclosure of environmental information

As women are entering the workforce in record numbers, there is an urgent need to address the specific ethical problems that working women face. Providing a conceptual framework from which practical issues can be addressed, the authors focus on sexual harassment, comparable worth, leadership, advertising, and working-class women. Theoretical concepts, applied cases, personal narratives, statistical data and charts are all included in this wide ranging treatment of ethics and working women. This is not merely a summary of others' work; it is a book that will frame debates on gender, ethics, business, and economics and serve as an exemplar for the critical treatment of basic human concerns.

Braithwaite's argument against punitive justice systems and for restorative justice systems establishes that there are good theoretical and empirical grounds for anticipating that well designed restorative justice processes will restore victims, offenders, and communities better than existing criminal justice practices. Counterintuitively, he also shows that a restorative justice system may deter, incapacitate, and rehabilitate more effectively than a punitive system. This is particularly true when the restorative justice system is embedded in a responsive regulatory framework that opts for deterrence only after restoration repeatedly fails, and incapacitation only after escalated deterrence fails. Braithwaite's empirical research demonstrates that active deterrence under the dynamic regulatory pyramid that is a hallmark of the restorative justice system he supports, is far more effective than the passive deterrence that is notable in the stricter "sentencing grid" of current criminal justice systems.