This book offers a comprehensive overview of current developments in the field of Responsible Research and Innovation (RRI). Divided into three parts, the book first presents reflections on the concept of RI from various angles: how did it come about, who is involved and how might in be applied in various contexts, such as the academic environment or in developing countries. The second part discusses the actual application of RRI to technology development: for climate engineering, water management and energy technology along with a general discussion on how to integrate RRI in innovation trajectories. The last part offers a closer look at the application of RRI to the business context. This part offers lessons from comparable concepts such as social and sustainability innovation as well as insights from two case-studies, one in the food sector and the other in data management. As a whole, the book contributes to the ongoing development of the framework of RRI by giving an overview of the state-of-the art research, presenting the lessons learned from several case studies, and showing the way for future application of RI in other fields and cultural contexts, such as industry and developing countries.

This book aims to bridge the gap between general CEO research, which is traditionally focused on positive aspects of leadership, and lesser understood research into CEO misconduct and crime. Gottschalk introduces convenience theory as an integrated explanation for CEO involvement in white-collar crime. The chief executive officer is a unique position within an organization in terms of power and influence, role and behavior, compensation and benefits, and conflict and competition. The convenience perspective suggests that motivation (personal and organizational goals), opportunity (offense and concealment in an organizational context), as well as behavior (lack of control and neutralization of guilt) make financial crime a convenient option to avoid threats and to exploit opportunities. A thorough and methodical study, this book will be of special interest to scholars of corporate social responsibility and criminological theory.

Any decision by a company regarding the use of profits to pay tax, remuneration or shareholder returns has ethical implications. Sharing Profits reviews high-profile ethical issues facing companies in how profits are used, and proposes a framework for understanding the ethical implications of decisions.

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.

This book identifies ten linguistic traps in our everyday language usage and provides philosophical justification for a method of determining internally consistent definitions of groups of related terms that avoid all ten traps. Various examples and applications of this method are given throughout. The book demonstrates how the seemingly straightforward matter of our understandings of the meaning of words can have major implications for the exercise of power. This book illustrates how this insight originated from management research into project governance that found lack of agreement on the definition of that term, as well as on many other important management terms. To resolve this, the impacts of evolution, philosophy and linguistics upon our everyday language usage were investigated. The research documented in this book found that the human tool called language works well for describing physical objects but has difficulty producing a common understanding of the meaning of concepts - a problem not restricted to the management field. That field is simply a microcosm that exposes a much more widespread linguistic usage problem affecting our personal, religious and political lives; one that existed at the time of Plato and Aristotle and has laid hidden for millennia. This book includes a lexicon of 70 commonly used but confused or contested management terms, as well as a further 18 such project management terms, all developed by applying its definitional method. The terms include governance, power, ethics, leadership and their associated groups of terms. The book explores how disagreement can be resolved using these new clear definitions and extends this into an analysis of who 'good' ethics are good for. It also incorporates a section on "how to speak management and actually know what you are talking about", written in the style of an 'idiots guide' or 'guide for dummies'. This identifies common, everyday circumstances in which lack of agreed definitions cause avoidable confusion and provides the book's focus on conflict dissolution rather than on conflict resolution.

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 Ethics of Banking analyzes the systemic and the ethical mistakes that led to the crisis. It keeps the middle ground between excusing all failures by the argument of a systemic crisis not to be taken responsibility for by the financial managers and the moralistic reproach that only moral failure is at the origin of the crisis. It investigates the role of speculation in the formation of the crisis and distinguishes between productive speculation for hedging and for securing market liquidity on the one hand, and unproductive and even detrimental hyper-speculation going far beyond of the degree of speculation that is necessary in a developed economy for the liquidity of financial markets, on the other hand. Hyper-speculation has increased the risks of the financial system and is still doing so.

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.

"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.

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.

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.

The interaction between corporations and non-governmental organizations (NGOs) has become an important topic in the debate about corporate social responsibility (CSR). Yet, unlike the vast majority of academic work on this topic, this book explicitly focuses on clarifying the role of NGOs, not of corporations, in this context. Based on the notion of NGOs as political actors it argues that NGOs suffer from a multiple legitimacy deficit: they are representatives of civil society without being elected; the legitimacy of the claims they raise is often controversial; and there are often doubts regarding the legitimacy of the behaviour they exhibit in putting forward their claims. Set against an extended sphere of political action in the postnational constellation this book argues that the political model of deliberative democracy provides a meaningful conceptualization of NGOs as legitimate partners of corporations and it develops a conceptual framework that specifically allows distinguishing legitimate partner NGOs from two related actor types with whom they share certain characteristics but who differ with respect to their legitimacy. These related actor types are interest groups on the one hand and activists on the other hand. In conclusion it argues that a focus on the behaviour of NGOs is most meaningful for distinguishing them from interest groups and activists.

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.

The most ambitious round of multilateral trade negotiations since the formation of the GATT was formally launched in Punta del Este, Uruguay in 1986. With more than 100 nations participating in the "Uruguay Round" negotiations, complex economic problems and difficult political realities made reaching international accord on major trading issues a long and arduous process. The three-volume set presents a history of these negotiations, portraying how participating nations reached their current positions on the proposed major changes in trade in agriculture and textiles, adoption of rules for trade in services, review of existing trade regulations, increased protection of intellectual property rights and the liberalization of the market for many important products. The set contains information which should be useful for all involved in international trade. Legal practitioners, business executives, academics and government officials seeking to understand the position of the important players and grasp the implications of the final agreement should find this factually-objective and politically-neutral account of the negotiations a useful resource. This is volume 3 of the set. It contains reprints of vital documents in the negotiation. The complete set is also available, as are individual chapters, allowing for the purchase of only that information in which a customer has a specific interest.

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

Much needed in these times when confidence in corporations has eroded, A Business Tale offers you the inspiration to make ethical choices even when it isn't easy or immediately rewarding. Wouldn't it be nice if all executives had a magical rabbit?like the one in the movie Harvey -- following them around reminding them to be ethical? In this charming fable, Aristotle (Ari, for short) is a pooka -- a mythical, invisible creature with a penchant for advising against dishonesty. Our hero, Edgar P. Benchley, has been able to see and hear Ari since childhood, and as he journeys through his professional life, constantly faced with challenging questions of good conduct, Ari helps remind him that nice guys can succeed...even in the world of business. Following the story, inside this book you'll find: real-life examples of ethical situations a 10-step action plan for ethical behavior in the workplace story formatting to impart basics of ethics in the business world A Business Tale is an easy-to-read, unforgettable "spoonful of sugar" to help companies and individuals digest the sometimes tart lessons of practical morality in the workplace.

Hegel's Moral Corporation is about two versions of a corporation, one business oriented and dedicated to shareholder-value and profit-maximisation and one dedicated to moral life, Sittlichkeit, in Hegelian terms.

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

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.

The book - which was originally published by Kluwer in 2004 - is a collection of scholarly papers focusing on the role of spirituality and ethics in renewing the contemporary management praxis. The basic argument is that a more inclusive, holistic and peaceful approach to management is needed if business and political leaders are to uplift the environmentally degrading and socially disintegrating world of our age. The book uses diverse value-perspectives (Hindu, Catholic, Buddhist, and Humanist) and a variety of disciplines (philosophy, ethics, management studies, psychology, and organizational sciences) to extend traditional reflections on corporate purpose and focuses on
a self-referential organizational-existential search for meaning, identity and success.