Voluntary corporate social responsibility reporting: a study of early and late reporter motivations and outcomes

Neo-institutional logics for the early adoption of innovations are often argued as more authentic than for late adopters. To what extent might this be so in relation to corporate social responsibility reporting (CSRR)? We specifically focus on neo-institutionalist perspectives with an emphasis on isomorphism (DiMaggio and Powell, 1983) to illustrate alternative motivations, and verify our hypotheses using a mixed methods approach (survey data and field evidence from five organizations). We find that the rationale for early reporters entails a financial pragmatism that is absent in current debates surrounding corporate social responsibility (CSR). We also show that normative and coercive isomorphism interplay among early adopters to drive their adoption decision over time, and these facilitate the generation of different strategic postures to placate key external stakeholders. This contrasts with prior studies that have mainly argued for mimetic and normative isomorphism to dominate the decision to implement CSRR amongst adopters. Finally, we argue that late reporters choose not to engage earlier as (ironically) their strategic proximity to the phenomena being reported is intrinsically close, meaning most internal and external stakeholders assume the proper functioning of the phenomena being reported, and therefore do not demand it. This rationale for mimetic isomorphism is unique and its narrative more positive than that normally ascribed to it in the prior literature. Firms are subsequently less inclined to opportunistically validate or signal their sustainability ethos using formal reporting systems, and only do so superficially to engage in practice

Sonic Apartheid: ecoracism, apartheid geographics and noise pollution in Cape Town's Blikkiesdorp

In Sonic Apartheid: Ecoracism, Apartheid Geographies, and Noise Pollution in Cape Town's Blikkiesdorp, Alexandra Downing Watkins begins a project of mapping geographies of dispossession and abandonment in Blikkiesdorp (Afrikaans for "Tin Can Town"), a Temporary Relocation Area on the margins of Cape Town created in 2007 following a wake of mass evictions for the 2010 World Cup. After being created as a "temporary" solution, Blikkiesdorp remained a site of abandonment where evicted peoples, refugees, and other "undesirables" were sent to live. Seven years later, the City of Cape Town and the Airports Company of South Africa signed a Memorandum of Understanding agreeing to realign one of the airport's runways, which would serve to relocate the community. Following the story of strategic organising by the Blikkiesdorp community to be included in the Environmental Impact Assessment that was being instrumentalized to further displace them, this work examines the community's struggle against conditions of abandonment through complicating the division of humans and the environment. This project engages with the mechanics of bio-, necro-, and geontopower, in contemporary South African environmental governance as an afterlife of apartheid spatial planning. The project features environmental research that was completed in cooperation with community members who shared their experiential environmental knowledge through interviews and diary entries as well as compiling decibel readings of excessive noise pollution. This data along with noise pollution diaries, photographs, and interviews has been compiled and placed in a digital archive in the form of an open-source ArchGIS Story Map. Combining theory and research contributed by the Blikkiesdorp community with the contemporary theoretical language of new materialism and critical race theory, this work engages with the porosity of bodies, the co-imbrication of bodies and landscape, how the creation of an "alternative social project" can serve to disturb and resist evidence-based technoscience and processes of ecoracist governance

The Elephant and the Four Blind Men: The Burger Court and its Federal Tax Decisions

All the federal tax decisions of the Burger Court are reviewed in order to demonstrate that widely held beliefs about statutory interpretation in tax cases are misleading. For example, although the literature asserts that courts do not distinguish between legislative and interpretive regulations, the Burger Court did give greater deference to legislative regulations. Further, despite some Justices antipathy to legislative history, the Burger Court relied heavily on legislative histories in making its decisions. In addition, the widely held view that the Court eschews tax controversies was found false when compared to other business areas

The drivers of Corporate Social Responsibility in the supply chain. A case study.

Purpose: The paper studies the way in which a SME integrates CSR into its corporate strategy, the practices it puts in place and how its CSR strategies reflect on its suppliers and customers relations. Methodology/Research limitations: A qualitative case study methodology is used. The use of a single case study limits the generalizing capacity of these findings. Findings: The entrepreneur’s ethical beliefs and value system play a fundamental role in shaping sustainable corporate strategy. Furthermore, the type of competitive strategy selected based on innovation, quality and responsibility clearly emerges both in terms of well defined management procedures and supply chain relations as a whole aimed at involving partners in the process of sustainable innovation. Originality/value: The paper presents a SME that has devised an original innovative business model. The study pivots on the issues of innovation and eco-sustainability in a context of drivers for CRS and business ethics. These values are considered fundamental at International level; the United Nations has declared 2011 the “International Year of Forestry”

Leading from the North

Leading from the North aims to improve public dialogue around the future of Northern Australia to underpin robust and flexible planning and policy frameworks. A number of areas are addressed including social infrastructure, governance systems, economic, business and regional development, climate and its implications, the roles and trends in demography and migration in the region. This book not only speaks to the issues of development in Northern Australia but also other regional areas, and examines opportunities for growth with changing economies and technologies. The authors of this book consist of leading researchers, academics and experts from Charles Darwin University, The Australian National University, James Cook University, the Australian Institute of Marine Science and many other collaborative partners. Many of the authors have first-hand experience of living and working in Northern Australia. They understand the real issues and challenges faced by people living in Northern Australia and other similar regional areas. Backed by their expertise and experience, the authors present their discussions and findings from a local perspective

Assessment of Responsible Innovation

Responsible Innovation encourages innovators to work together with stakeholders during the research and innovation process, to better align the outcomes of innovation with the values, needs and expectations of society. Assessing the benefits and costs of Responsible Innovation is crucial for furthering the responsible conduct of science, technology and innovation. However, there is until now only limited academic work on Responsible Innovation assessment. This book fills this lacuna. Assessment of Responsible Innovation: Methods and Practices presents tools for measuring, monitoring, and reporting upon the Responsible Innovation process and the social, environmental, scientific, and economic impacts of innovations. These tools help innovators to mitigate risk and to strengthen their strategic planning. This book aligns assessment tools and practices with the UN Sustainable Development Goals (SDGs). The prospects as well as the limitations of various Responsible Innovation assessment approaches and tools are discussed, as well as their applicability in various industry contexts. The book brings together leading scholars in the field to present the most comprehensive review of Responsible Innovation tools. It articulates the importance of assessment and value creation, the different metrics and monitoring systems that can be deployed and the reporting mechanisms, including the importance of effective communication

Texas Law Review

Journal containing articles, notes, book reviews, and other analyses of law and legal cases