Human Resource Management Challenges in a Slovenian Social Enterprise: A Case Study

There is a growing number of studies exploring social enterprise in order to increase the understanding of business sustainability and resilience in the social economy. However, little is known about how social enterprises or social entrepreneurs emerging from not-for-profit sectors have faced human resource management (HRM) challenges in practice. In this study, we focus on a hospitality social enterprise founded by social workers in Slovenia as a single case study. Through a series of combined interview and observation methods, we investigate the HRM challenges this social entrepreneur faced when pursuing sustainable social business. We uncovered four strategic and HRM challenges that contribute to the existing body of knowledge in the social enterprise literature. This study paves the way for future studies to focus on HRM in social enterprise

Challenges in a Social Enterprise from the Case of a Social Enterprise in Slovenia

There are a growing number of studies exploring the capacity building and business aspects of social enterprise in an attempt to increase the understanding of business sustainability and resilience in the social economy. However, little is known about how social enterprises or social entrepreneurs emerging from notfor-profit sectors have faced challenges. In this study, we focus on a hospitality social enterprise founded by NGO workers in Slovenia as a single case study. We investigated challenges that a social entrepreneur and her team faced when pursuing sustainable social business. We uncovered several challenges at different levels, which existing studies have neglected. We found two organisational level challenges, such as managing the dual purpose of a social enterprise and absence of a business strategy, and two HRM level challenges, such as people management and leadership issue. This study can pave a path for future studies to focus on various challenges and even some resolutions

Micro-processes of Moral Normative Engagement with CSR tensions: The Role of Spirituality in Justification Work

Although CSR scholarship has highlighted how tensions in CSR implementation are negotiated, little is known about its normative and moral dimension at a micro-level. Drawing upon the economies of worth framework, we explore how spirituality influences the negotiation of CSR tensions at an individual level, and what types of justification work they engage in when experiencing tensions. Our analysis of semi-structured interview data from individuals who described themselves as Buddhist and were in charge of CSR implementations for their organizations shows that spirituality influences how they compromise among competing moral values by identifying two forms of justification work: compartmentalizing work and contextualizing work, which help spiritual practitioners minimize moral dissonance

Tensions in the strategic integration of corporate sustainability through global standards:Evidence from Japan and South Korea

International audienceDespite the importance of the conflicting dimensions of corporate sustainability for business strategy, little is known about the tensions that derive from adopting global environmental and social standards in East Asia. Through 65 in-depth interviews conducted in Tokyo and Seoul, this article examines the tensions—and reactions to these tensions—of corporate sustainability managers tasked with the implementation of such standards in Japanese and South Korean multinational corporations. These represent key contexts of inquiry because of their normative tradition of corporate sustainability and geographical closeness. While elucidating that corporate sustainability managers in both countries encounter societal-commercial, traditional-modern, and individual-collective tensions, the article describes the ways they react differently to these tensions. This article contributes to the literature on corporate sustainability and tensions and the contextual literature on corporate sustainability in Japan and South Korea, ultimately offering takeaways for the strategic planning of multinational corporations

Counterfactual Fairness with Disentangled Causal Effect Variational Autoencoder

The problem of fair classification can be mollified if we develop a method to remove the embedded sensitive information from the classification features. This line of separating the sensitive information is developed through the causal inference, and the causal inference enables the counterfactual generations to contrast the what-if case of the opposite sensitive attribute. Along with this separation with the causality, a frequent assumption in the deep latent causal model defines a single latent variable to absorb the entire exogenous uncertainty of the causal graph. However, we claim that such structure cannot distinguish the 1) information caused by the intervention (i.e., sensitive variable) and 2) information correlated with the intervention from the data. Therefore, this paper proposes Disentangled Causal Effect Variational Autoencoder (DCEVAE) to resolve this limitation by disentangling the exogenous uncertainty into two latent variables: either 1) independent to interventions or 2) correlated to interventions without causality. Particularly, our disentangling approach preserves the latent variable correlated to interventions in generating counterfactual examples. We show that our method estimates the total effect and the counterfactual effect without a complete causal graph. By adding a fairness regularization, DCEVAE generates a counterfactual fair dataset while losing less original information. Also, DCEVAE generates natural counterfactual images by only flipping sensitive information. Additionally, we theoretically show the differences in the covariance structures of DCEVAE and prior works from the perspective of the latent disentanglement

Solution-processed near-infrared Cu(In,Ga)(S,Se)(2) photodetectors with enhanced chalcopyrite crystallization and bandgap grading structure via potassium incorporation

Although solution-processed Cu(In,Ga)(S,Se)(2) (CIGS) absorber layers can potentially enable the low-cost and large-area production of highly stable electronic devices, they have rarely been applied in photodetector applications. In this work, we present a near-infrared photodetector functioning at 980 nm based on solution-processed CIGS with a potassium-induced bandgap grading structure and chalcopyrite grain growth. The incorporation of potassium in the CIGS film promotes Se uptake in the bulk of the film during the chalcogenization process, resulting in a bandgap grading structure with a wide space charge region that allows improved light absorption in the near-infrared region and charge carrier separation. Also, increasing the Se penetration in the potassium-incorporated CIGS film leads to the enhancement of chalcopyrite crystalline grain growth, increasing charge carrier mobility. Under the reverse bias condition, associated with hole tunneling from the ZnO interlayer, the increasing carrier mobility of potassium-incorporated CIGS photodetector improved photosensitivity and particularly external quantum efficiency more than 100% at low light intensity. The responsivity and detectivity of the potassium-incorporated CIGS photodetector reach 1.87 A W-1 and 6.45 x 10(10) Jones, respectively, and the - 3 dB bandwidth of the device extends to 10.5 kHz under 980 nm near-infrared light

Sustainability Accounting, Management and Policy Journal’s Contributions to Sustainability Disclosure Research: A Review and Assessment

Purpose: The purpose of this paper is to review and assess Sustainability Accounting, Management and Policy Journal (SAMPJ)’s contributions to the body of sustainability disclosure research. Design/methodology/approach: The authors review the 31 sustainability disclosure-themed articles published in SAMPJ up through Volume 8 (2017) and assess the strengths and weaknesses of the body of research, as well as its contributions to the understanding of the reporting phenomenon. Findings: The assessment by the authors suggests SAMPJ has been very inclusive with respect to methods and topics, although we note certain areas where future research could be expanded. Research limitations/implications: The authors limit the review to articles in SAMPJ, so they cannot assess the degree to which the general findings as to trends might reflect the overall body of sustainability disclosure research. Practical implications: The review provides suggestions for where researchers looking to publish in SAMPJ might focus so as to enhance the overall body of knowledge. Social implications: The primary social implication is that the preponderance of the evidence in the articles the authors review suggests that sustainability disclosure remains incomplete, biased and driven by concerns with legitimation. As such, it provides more evidence in support of the need for better regulation and enforcement. Originality/value: While prior studies have summarized aspects of social and environmental accounting in general or with regard to specific journals, none has assessed the contributions specifically to sustainability disclosure research through this journal