Unintentional social consequences of disorganised marketing of corporate social responsibility: figurational insights into the oil and gas sector in Africa.

Corporate Social Responsibility (CSR) has become a concept that is widely associated with large transnational corporations (TNCs) and increasingly small and medium sized enterprises (SMEs). The concept is contentious with wide ranging debates about intent and impact, not least from critics who perceive CSR to ostensibly be a marketing tool. Before examining some of the current flaws within CSR, it is important to establish how the concept is being applied

Synthesising Corporate Responsibility on Organisational and Societal Levels of Analysis: An Integrative Perspective

This article develops an integrative perspective on corporate responsibility by synthesising competing perspectives on the responsibility of the corporation at the organisational and societal levels of analysis. We review three major corporate responsibility perspectives, which we refer to as economic, critical, and politico-ethical. We analyse the major potential uses and pitfalls of the perspectives, and integrate the debate on these two levels. Our synthesis concludes that when a society has a robust division of moral labour in place, the responsibility of a corporation may be economic (as suggested under the economic perspective) without jeopardising democracy and sustainability (as reported under the critical perspective). Moreover, the economic role of corporations neither signifies the absence of deliberative democratic mechanisms nor business practices extending beyond compliance (as called for under the politico-ethical perspective). The study underscores the value of integrating different perspectives and multiple levels of analysis to present comprehensive descriptions and prescriptions of the responsibility phenomenon

Isomorphisms Between Financial and Sustainability Accounting Some Introductory Notes

Sustainability accounting (SA from now on) could be defined in a sense as the ‘armed arm’ of Corporate Social Responsibility. Without an agreed SA, CSR seems not being able to go beyond rhetoric [Owen and Swift (Business Ethics 10:4–8, 2001)] and ideology for legitimacy [Guthrie and Parker (Accounting and Business Research 19:343–352, 2012)], resulting simply on involvement of stakeholders into the concerns, profit or non-profit they are, but not being able to measure the extent and outcomes of this involvement. Our work is shared into four main following sections, out of a conclusive one. The second one will deal with the process of normativisation, with particular concern to sustainability reporting. The third one is a sort of ‘core business’ for the chapter, because it tries to explore fully the isomorphisms between financial reporting and sustainability reporting. The fourth one, moreover, compares the financial and ‘sustainability’ dimensions to be disclosed, evidencing as well similarities as dissimilarities. The fifth one, and last-but-one, section finally treats of the major consequences on future investigations from the awareness of isomorphism between SA and FA

First results on the performance of the PADME electromagnetic calorimeter

The PADME experiment, hosted at the Laboratori Nazionali di Frascati in Italy, is dedicated to the dark photon search. It looks for the reaction $e^{+},e^{-} ightarrow A',gamma$, where $A'$ indicates the dark photon. The $550, ext{MeV}$ positrons beam that impinges on electrons, coming from an active diamond target, allows to scan $A'$ masses up to $23.7, ext{MeV}$. In this context, the segmented electromagnetic calorimeter plays a fundamental role, since it measures the final photon four-momentum. It consists of $616$ BGO crystals displaced in a cylindrical shape of $approx29, ext{cm}$ radius with a central square hole of $5$ crystals side, to let Bremsstrahlung radiation pass, to limit the calorimeter trigger rate. Each crystal is read by a HZC XP1911 type B photomultipliers and their signal is digitised by means of a CAEN V1742 board, taking $1024$ samples at $1, ext{GS/s}$. Here we report in detail the solutions adopted for the calorimeter together with the results obtained in tests performed on a small prototype and on single scintillating units

The Duty to Protect: Corporate Complicity, Political Responsibility, and Human Rights Advocacy

Business and Human Rights, complicity, corporate social responsibility, duty to protect, human rights, human rights advocacy, silent complicity,

Inverting the Pyramid of Values? Trends in Less-Developed Countries

business ethics, corporate governance, corporate social responsibility, stakeholder engagement, sustainability, transnational corporations, transparency,