3,538 research outputs found

    How do organisations communicate aspects related to their social performance? A proposed set of indicators and metrics for sustainability reporting

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    The aim of this study is to determine whether it is possible to calculate indicators capable of measuring the social performance of organisations from the information that they are currently communicating in their sustainability reports (SR). To this end, a three-step methodology is proposed and applied to a case study. As a starting point, 11 frameworks to measure the social performance at the organisational level have been reviewed and the indicators of each of them were identified, classified and grouped into a common set of categories. Then, the social information communicated in a representative sample of SR was identified. As a result, 42 indicators grouped into 9 categories have been proposed. For each of them, a set of metrics and units were also proposed, based on the information that organisations commonly use in their SR. Finally, the set of indicators were applied to a Spanish organisation belonging to the energy utilities sector. This study helps to assess and improve the social performance of organisations by providing them with a clear guide on how to measure and track it using data that they already communicate in their SR.Funding for open access charge: CRUE-Universitat Jaume

    An Analysis Of Corruption In China: The Guanxi Network Of Chinese High Level Officials And Governors

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    ABSTRACT AN ANALYSIS OF CORRUPTION IN CHINA: THE GUANXI NETWORK OF CHINESE HIGH LEVEL OFFICIALS AND GOVERNORS Xiangru YIN Corruption is considered as one of the biggest hurdles faced by the Chinese government, as it has the effect of thwarting economic growth by perpetuating poverty and income inequality, and discouraging foreign investments into the country. However, unlike other countries, China is a special case because of the Chinese concept of guanxi that highlights the importance of maintaining relationships and networks. This system helps to better understand corruption in the Chinese context. The rules of guanxi are deeply embedded in Chinese society, making it very difficult to distinguish a legitimate guanxi practice from corruption. By understanding this system, it helps in locating ways how guanxi leads to corruption. Positivism is used to determine the seriousness of corruption in China and how it is related to the practice guanxi. Moreover, a quantitative research approach is used to offer a great level of depth to the issue on hand. This study uses scientific research methodology by making an observation and empirical evidences about the social behavior in China, through the critical analysis of a segment of a published body of knowledge such as corruption cases from publicly available data and to determine the role guanxi at each case. Based on the analysis conducted, it was found that guanxi is considered as a moral norm in the country that dramatically influences what constitutes a suitable social behavior within the Chinese culture. Guanxi also provides the standards and rules on the establishment, continuance, and use of relationships and connections. More specifically, guanxi has profound influence on almost all social interactions in China, whether it is in the government or in business. As such, it blurs the line between normal guanxi relationships and corrupt practices, making corruption an intrinsic characteristic of the Chinese government, as well as the Chinese society. Therefore, it is of great significance to talk about the relationship between guanxi network and corruption in that guanxi is a part of Chinese culture but distorted recently. Jude Fernando, Ph.D. Chief Instructor Sasha Adkins, Ph.D. Candidate Assistant Professo

    SOCIAL ENGINEERING IN SOCIAL NETWORKING SITES: HOW GOOD BECOMES EVIL

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    Social Engineering (ES) is now considered the great security threat to people and organizations. Ever since the existence of human beings, fraudulent and deceptive people have used social engineering tricks and tactics to trick victims into obeying them. There are a number of social engineering techniques that are used in information technology to compromise security defences and attack people or organizations such as phishing, identity theft, spamming, impersonation, and spaying. Recently, researchers have suggested that social networking sites (SNSs) are the most common source and best breeding grounds for exploiting the vulnerabilities of people and launching a variety of social engineering based attacks. However, the literature shows a lack of information about what types of social engineering threats exist on SNSs. This study is part of a project that attempts to predict a persons’ vulnerability to SE based on demographic factors. In this paper, we demonstrate the different types of social engineering based attacks that exist on SNSs, the purposes of these attacks, reasons why people fell (or did not fall) for these attacks, based on users’ opinions. A qualitative questionnaire-based survey was conducted to collect and analyse people’s experiences with social engineering tricks, deceptions, or attacks on SNSs

    Corporate social responsibility and financial performance relationship: a review of measurement approaches

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    The relationship between corporate social responsibility (CSR) and corporate financial performance (CFP) has been subject to extensive empirical enquiry. Yet the body of evidence that has accumulated about the nature of the relationship is equivocal. A commonly identified reason for the diverse and contradictory results is measurement issues pertaining to both concepts of interest. This article aims to review alternative operationalisations and measurement approaches for the CSR and CFP concepts that have been deployed in empirical literature concerned with the CSR–CFP relationship. Several findings emanate from our study. First, CSR operationalisations in empirical literature range from multidimensional to one-dimensional. Second, CSR measurement approaches include reputation indices, content analyses, questionnaire-based surveys and one-dimensional measures, whereas CFP measurement approaches include accounting-based measures, market-based measures and combined measures. Third, no CSR measurement approach is without drawbacks. In addition to approach specific drawbacks, two problems inherent in most approaches are researcher subjectivity and selection bias that may influence the nature of CSR–CFP relationship detected in empirical literature. Finally, potential pathways to remedy these drawbacks are suggested

    ESG in the financial industry: What matters for rating analysts?

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    This paper examines ESG rating analysts' views from Sustainalytics in order to highlight the main ESG features discussed across 11 sectors. We perform a topic modeling and a sentiment analysis to identify the content of analysts' opinions on the companies' ESG performance and to uncover the embedded sentiment associated with each ESG feature. The results of the topic modeling consist of 13 topics with a sector driven distribution. The analysis suggests that the best ESG performing financial institutions show to be actively committed to the code of best practice in governance and disclosure transparency. Whereas penalized financial entities seem to manifest less attention to ethical conduct and mis-selling. Furthermore, data privacy and security attract analysts' attention and should be closely monitored by financial entities. Finally, it is important to actively disclose ESG activities as the more information is available the better ESG commitment is reflected in analysts' views

    Law, Society, and Corruption: Exploring (Anti-) Corruption From Interdisciplinary and Multilevel Perspectives

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    Corruption has become, without a doubt, a buzzword in both academic and policy debates over the last three decades. The initial view that “corruption greases the wheels of economic growth” in the newly independent states of Africa and Asia has lost its validity in light of the current and ever-growing global coalition against corruption, spearheaded by Transparency International (TI) and the World Bank. However, despite the unrelenting global anti-corruption efforts, one thing seems clear: There is no remedy to this “cancer.” In light of the obvious failure of global anti-corruption initiatives, there has been a growing call to rethink the existing approaches. Responding to this call, this educational and research material aims to contribute to global anti-corruption efforts by examining (anti-) corruption from an interdisciplinary perspective, looking at mainstream theoretical, empirical, and methodological issues and debates in economics, political science, business, organizational sciences, criminology, social anthropology, and socio-legal studies. It will also explore corruption from a multi-level perspective, exploring the mutually transforming interactions between (a) global and transnational anti-corruption laws, initiatives, discourses, and institutions, (b) national/central-level institutions, initiatives, policies, and laws, and (c) local, meso- and micro-level actors, social norms, and practices

    THE CHALLENGE FOR DETERMINATION OF GLOBAL FRAUD LOSS – A QUALITATIVE STUDY

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    The high profile fraud incidents have captured the attention of people around the world about the real cost of accounting fraud. The business world is undeniably brimmed with scams and frauds that removed illegitimately billions of dollars. With the increasing number of high-profile scandals, the topic of fraud has attracted unprecedented attention in recent history. The direct losses from fraud and the impact of fraud have grown significantly and simply too costly which conveniently cannot be overlooked. Accordingly, the implications for the global determination of fraud loss has gained ground and has risen to prominence during recent years. The present study aims to examine why it is crucial to measure economic crimes or fraud and how the figure of global fraud loss can be quantifiable. Assessing and identifying the scale of loss from fraud is an important first step toward building a strategy for combating fraud. Equally important to developing a methodology for the accurate measurement of fraud loss globally. This paper explores how a better measurement is critical to a properly designed and strategic response to fraud. Better measurement of global fraud loss can provide a benchmark for exercising anti-fraud strategies, how the programs and activities can work to advantage. How to overcome data quality of global fraud loss and how to ensure the accuracy in exercising the collection methodologies. The methodology applied in this study is a qualitative case study method. The qualitative approach is aimed to determine, define, and investigate research problems. There is no denying the truth that there is no consistent and robust measure across global jurisdictions for determining fraud loss and error. The objective of measuring global fraud and error can be accomplished by implementing and legislating a global standard. The proposed changes are being envisaged as a guide to a global standard to measure the global loss from fraud

    Relationship Building and Unethical Behavior in the Hospitality Industry

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    Relationship building is a fundamental component to develop successful businesses, although corrupt purchasing executives pay bribes in excess of $1.5 trillion dollars annually. The participants for this case study consisted of 10 national sales managers who have successfully implemented strategies to train suppliers in relationship building in a hotel in Greensville, South Carolina. The resource dependence theory grounded the study. The purpose of this single case study was to explore strategies a hotel owner in Greenville, South Carolina used to train managers on relationship building. Collection of data included 8 semi-structured telephone interviews and 2 video interviews that were audio recorded and transcribed verbatim, archived data, and field notes. Using a modified van Kaam method and methodological triangulation, 3 prominent themes were identified that included the appropriateness of relationship building activities to collect data critical to negotiations, the need to clarify unclear expectations, and developing an increased awareness of the gray areas for possible boundary violations between the vendor and the customer. The data from the results indicated the need for increased training to reduce the number of instances of unethical behavior perceived in relationship building activities. The implications for positive social change include the potential to increase the awareness of ethical issues in multicultural business settings on the part of national sales managers, which could decrease the rate of unethical behavior in the hospitality industry

    The law and econom(etr)ics of corruption

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    Corruption has become a deep-rooted feature of many economies and societies around the world. At the same time, there has been growing efforts both in international and municipal law to tackle, if not eliminate, the problem of corruption. This thesis looks at the effectiveness of such laws. In doing so, it draws on the toolkit of leximetrics (the application of econometrics to the law) to rigorously and transparently examine whether the creation of legal instruments lead to a behavioural change in impacted actors. The study also undertakes an expansive review of the theories of, and the literature on, law and economics, and develops new perspectives on the law and economics of corruption
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