This paper proposes a systematic framework for the analysis of tensions in corporate sustainability. The framework is based on the emerging integrative view on corporate sustainability, which stresses the need for a simultaneous integration of economic, environmental and social dimensions without, a priori, emphasising one over any other. The integrative view presupposes that firms need to accept tensions in corporate sustainability and pursue different sustainability aspects simultaneously even if they seem to contradict each other. The framework proposed in this paper (...) goes beyond the traditional triad of economic, environmental and social dimensions and argues that tensions in corporate sustainability occur between different levels, in change processes and within a temporal and spatial context. The framework provides vital groundwork for managing tensions in corporate sustainability based on paradox strategies. The paper then applies the framework to identify and characterise four selected tensions and illustrates how key approaches from the literature on strategic contradictions, tensions and paradoxes—i.e., acceptance and resolution strategies—can be used to manage these tensions. Thereby, it refines the emerging literature on the integrative view for the management of tensions in corporate sustainability. The framework also provides managers with a better understanding of tensions in corporate sustainability and enables them to embrace these tensions in their decision making. (shrink)

Codes of conduct have become the perhaps most often used tool to manage corporate social responsibility (CSR). Researchers have primarily analysed such documents at company-wide or trans-company levels, whereas there is a dearth of studies into the use of codes for particular corporate functions. Hence, this article will examine one particular group of sub-company level codes, namely codes of conduct that stipulate CSR criteria for suppliers. Examining such ethical sourcing policies adopted by the FTSE100 corporations, the article draws out what (...) environmental, social and economic issues large corporations perceive to be important in the management of their supply chains. At an aggregate level, the coverage of CSR issues is rather extensive, yet at the level of the individual corporation a degree of selectivity in the issues that are addressed becomes noticeable. The code content analysis furthermore confirms the business case and public pressure to be the most important drivers of CSR. Finally, the study highlights the role of isomorphic processes in the adoption of CSR tools. (shrink)

In contrast to the recent rise to economic importance of offshore finance centres (OFCs), the topic of taxation has so far created little interest among scholars of corporate social responsibility (CSR). This paper makes two contributions to addressing this lacuna. Applying a range of influential normative theories of ethics, it first offers an ethical evaluation of tax havens. Second, the paper examines what use large firms that are headquartered in two OFCs—Bermuda and the Cayman Islands—make of formal CSR tools. The (...) emerging duplicity in tax havenbased companies professing social responsibility highlights once more the political nature of CSR, where at least some firms and/or industries can successfully limit government power to enact regulation as well as shape the discourse around CSR. The study of CSR in OFC-based firms thus calls into question the usefulness of the often quoted definition of CSR as going beyond the law. (shrink)

Studies into corporate social responsibility (CSR) in small and medium-sized enterprises (SMEs) have suggested that small businesses are different to the large companies on which CSR research usually focusses. Extending this argument, this article raises the question what differences in approaches to CSR there are within the SME category. Analysing the CSR strategy and performance of a medium-sized fashion retailer in the United Kingdom through manager interviews as well as customer and employee surveys, the article develops an analytical framework of (...) CSR in small, medium and large firms. The argument is developed that medium-sized firms occupy a transition stage, where some CSR features that are reminiscent of small enterprises are still important but get overlaid with aspects that are more typical of large companies. (shrink)

Narrative is increasingly being recognised as an important tool both to manage and understand organisations. In particular, narrative is recognised to have an important influence on the perception of environmental issues in business, a particularly contested area of modern management. Management literature is, however, only beginning to develop a framework for evaluating the quality and legitimacy of narratives. Due to the highly fluid nature of narratives, the traditional notion of truth as reflecting ' objective reality' is not useful here. In (...) this article, an alternative approach that evaluates a narrative in two stages is developed. First, a horizontal reading investigates the surface of the narrative, its textual features, instrumental devices and its integrity as a text, to assess the quality of a narrative. Second, a more philosophical or vertical reading makes explicit the underlying value assumptions that author and reader bring to the writing and reading of the narrative to assess the narrative's claim to legitimacy. The framework is then tested against a narrative on the relationship between business and environment as espoused by a supply chain manager of a UK-based manufacturing company. (shrink)

Seen from a national business system perspective, the notion of corporate social responsibility emerges as a specifically US‐American response to challenges regarding the corporate place in society. With the spread of American capitalism, however, CSR is bound to come into contact – and conflict – with other approaches to the role of business in society that have been shaped by different national cultures. Within Europe, one such area of potential conflict concerns the role of organised labour in representing employee interests. (...) Studying the perceptions held by European trade unions on stakeholding, as one of the important concepts in the CSR discourse, does indeed reveal a considerable degree of union scepticism of CSR and its terminology. There is, however, also embryonic evidence of at least some unions attempting to link the CSR discourse to traditional union goals. Furthermore, national differences in union responses to CSR are beginning to emerge, which may, in turn, further shape the evolution of national business systems in Europe. (shrink)

Seen from a national business system perspective, the notion of corporate social responsibility (CSR) emerges as a specifically US‐American response to challenges regarding the corporate place in society. With the spread of American capitalism, however, CSR is bound to come into contact – and conflict – with other approaches to the role of business in society that have been shaped by different national cultures. Within Europe, one such area of potential conflict concerns the role of organised labour in representing employee (...) interests. Studying the perceptions held by European trade unions on stakeholding, as one of the important concepts in the CSR discourse, does indeed reveal a considerable degree of union scepticism of CSR and its terminology. There is, however, also embryonic evidence of at least some unions attempting to link the CSR discourse to traditional union goals. Furthermore, national differences in union responses to CSR are beginning to emerge, which may, in turn, further shape the evolution of national business systems in Europe. (shrink)

This article offers an overview over the wide scope business ethics has reached in German speaking countries; works which in their majority are not yet available in English translation. The proposed concepts range from a focus on the individual manager and a focus on moral education of managers, via the procedural model of discourse ethics to pressure group ethics and business ethics from a Christian point of view. Other authors suggest an economic theory of moral behaviour, or see ethics as (...) an assurance for decisions under uncertainty or argue for a more enlightened concept of economic rationality. (shrink)

Business schools, and universities providing business education, from across the globe have increasingly engaged in responsible management education (RME), that is in embedding social, environmental and ethical topics in their teaching and research. However, we still do not fully understand the institutional pressures that have led to the adoption of RME, in particular concerning under-researched regions like Central and Eastern Europe (CEE). Hence, we undertook what is to our knowledge the most comprehensive study into the adoption of RME in CEE (...) to date (including 13 countries: Belarus, Bulgaria, Croatia, Czech Republic, Estonia, Hungary, Latvia, Lithuania, Poland, Romania, Russia, Slovenia and Ukraine). We find that, with regard to RME, isomorphic pressures seem to shape teaching and research in different ways, which suggests that the idea of a holistic approach to RME, promoted by, for example, the Principles of Responsible Management Education (PRME), needs to be revisited; rather, different trajectories of organizational engagement may emerge for each principle. As a contribution to institutional theory, we discuss how a highly fragmented organizational field—like RME with its multiple dimensions—impacts on notions of actor centrality, where actors achieve centrality with regard to some dimensions of the field but fail to do so for others. In particular, we found that the European Union holds centrality in the area of RME teaching, but not in RME research. Our findings thus suggest that the concept of field centrality needs further clarification. (shrink)

Against the backdrop of an increasing importance of the purchasing function in manufacturing companies, this paper introduces the notion of a "green multiplier effect" and suggests that purchasing could become an important agent for change regarding environmental initiatives in the supply chain. The literature offers some support for this concept. However, a study into purchasing in Scottish manufacturing companies produces a less optimistic picture, as environmental initiatives involving the supply chain are rare. Where they occur, they are mostly undertaken in (...) a passive fashion, with the main motivation being compliance with legislation. Above-average environmental initiatives are reported from three industries: paper making, chemicals and electronics. Explanations of the discrepancy between anticipated and actual results point to the reactive nature of purchasing and to performance measurement systems that focus on economic criteria. (shrink)

The supply chain management function is currently undergoing a dramatic change: it is adopting an increasingly strategic role. However, this growing financial importance is matched in only a handful of exemplary companies by a greater contribution to environmental protection initiatives in the supply chain. This paper explores some of the obstacles to greater supply chain management involvement in environmental protection and offers suggestions for greener supply. At a personal level, the gap between public opinion on the environment and managerial values (...) needs to be closed, and the support offered by management education and by professional bodies needs to be improved. Within the organisation, the reward structure for supply chain managers needs to move away from narrow economic criteria. Greener supply would also benefit from a larger supply chain management role in corporate strategy making; the function could even be offered a seat on the Board of Management. Changes to the mode of supply chain management, including improvements to the information flow on environmental issues, the decision–making tools used in the face of complex environmental challenges and novel approaches to supply chain management need to receive urgent attention. (shrink)

The supply chain management function is currently undergoing a dramatic change: it is adopting an increasingly strategic role. However, this growing financial importance is matched in only a handful of exemplary companies by a greater contribution to environmental protection initiatives in the supply chain. This paper explores some of the obstacles to greater supply chain management involvement in environmental protection and offers suggestions for greener supply. At a personal level, the gap between public opinion on the environment and managerial values (...) needs to be closed, and the support offered by management education and by professional bodies needs to be improved. Within the organisation, the reward structure for supply chain managers needs to move away from narrow economic criteria. Greener supply would also benefit from a larger supply chain management role in corporate strategy making; the function could even be offered a seat on the Board of Management. Changes to the mode of supply chain management, including improvements to the information flow on environmental issues, the decision–making tools used in the face of complex environmental challenges and novel approaches to supply chain management need to receive urgent attention. (shrink)

This paper aims to take stock of the emerging international literature on the role of labor unions in corporate social responsibility (CSR). Where unions are discussed in the North American CSR literature at all, authors see them as foregrounding membership benefits over wider societal interests and hence contributing to systematic environmental degradation. In Europe, the managerialdiscretion of CSR clashes with the more regulated frameworks for employees and labor unions to influence corporate decision-making. Hence many European unions express a considerable degree (...) of skepticism of CSR. On the international scene, companies have become increasingly sensitive to how their labor management activities are perceived by the wider society, yet they may nevertheless continue with even highly controversial labor policies if they do not see a business case for changing these. In other words, CSR commitments by themselves would not seem to be sufficiently powerful to bring about systematic change in the management of labor. (shrink)

The new millennium has witnessed a growing concern over the impact of multinational enterprises (MNEs) on human rights. Hence, this article explores (1) how wide-spread corporate policies on human rights are amongst large corporations, specifically the FTSE 100 constituent firms, (2) whether any sectors are particularly active in designing human rights policies and (3) where corporations have adopted such policies what their content is. In terms of adoption rates of human rights policies, evidence of exemplary approaches in individual companies contrasts (...) with a less satisfactory engagement pattern across the sample, as 42.8% of firms do not seem to address human rights at all. With regard to the content of corporate human rights policies, the study found shallow commitments to dominate, where companies focus on a narrow range of negative rights, i.e. on respecting human rights, rather than positive ones, i.e. initiatives to protect or fulfil human rights. (shrink)

Codes of conduct have proliferated not only at company level, but also at supra-and suborganisational levels. However, the latter have remained an under-researched area within the CSR literature. Hence, this article examined what range of organisational and sub-organisational codes large companies - here the FTSE100 constituent companies -have developed. The article isolated seven different types of organisational and sub-organisational codes, which together with six supraorganisational ones form a lattice-work of intermeshing documents. Such a division of labour between types of codes (...) has two significant implications for CSR practice and research. In terms of corporate practice, an analysis of the content of the organisational and sub-organisational codes indicates that companies seem to enter into generalised commitments in the more visible documents, whereas other aspects, in particular more coercive aspects of CSR, get buried in the lower levels of the code hierarchy. In terms of research methodology, the differentiation between codes highlights that an analysis of codes of conduct alone is insufficient to establish what the CSR approach of a company is. Rather, it is the entire range of codes at organisational and sub-organisational levels that scholars of codes of conduct should be concerned with. (shrink)

The last decade has witnessed the emergence of a paradox perspective on corporate sustainability. By explicitly acknowledging tensions between different desirable, yet interdependent and conflicting sustainability objectives, a paradox perspective enables decision makers to achieve competing sustainability objectives simultaneously and creates leeway for superior business contributions to sustainable development. In stark contrast to the business case logic, a paradox perspective does not establish emphasize business considerations over concerns for environmental protection and social well-being at the societal level. In order to (...) contribute to the consolidation of this emergent field of research, we offer a definition of the paradox perspective on corporate sustainability and a framework to delineate its descriptive, instrumental, and normative aspects. This framework clarifies the paradox perspective’s contents and its implications for research and practice. We use the framework to map the contributions to this thematic symposium on paradoxes in sustainability and to propose questions for future research. (shrink)

Corporate social responsibility (CSR) has become an increasingly significant managerial concept, yet the manager as an agent of corporate bureaucracy has been substantially missing from both the analytical and conceptual literature dealing with CSR. This article, which is both interpretative in nature and specific in reference to the U.K. cultural context, represents an attempt at addressing this lacuna by utilising qualitative data to explore the perceptions of managers working in corporations with developed CSR programmes. Exploring managerial perceptions of motives for (...) CSR initiatives, methods of stakeholder engagement, organisational integration of CSR and its impact on managerial work, this study concludes that an instrumental approach dominates, which indicates an external-internal organisational paradox in the design and execution of CSR initiatives. (shrink)

Product placement, the practice of placing brands into non‐advertising media, is a growing marketing phenomenon, which has received relatively little attention from business ethicists. Such attention is timely because the UK regulatory framework for television product placement is under review at the time of writing. In this paper, we seek to locate product placement in relation to traditional frameworks of marketing ethics. We suggest that this location is problematic because product placement is a form of marketing communication in which the (...) message, the sender and the precise intention behind a brand seen in a television (TV) show, movie or computer game are often implicit. We suggest that the possibilities for an ethically principled regulation of product placement rest on two key issues: (1) the extent to which programme makers, media owners and brand owners make their product placement strategies explicit to audiences, and (2) the degree of commercial sophistication, which regulators attribute to non‐expert entertainment audiences. (shrink)

Product placement, the practice of placing brands into non‐advertising media, is a growing marketing phenomenon, which has received relatively little attention from business ethicists. Such attention is timely because the UK regulatory framework for television product placement is under review at the time of writing. In this paper, we seek to locate product placement in relation to traditional frameworks of marketing ethics. We suggest that this location is problematic because product placement is a form of marketing communication in which the (...) message, the sender and the precise intention behind a brand seen in a television (TV) show, movie or computer game are often implicit. We suggest that the possibilities for an ethically principled regulation of product placement rest on two key issues: (1) the extent to which programme makers, media owners and brand owners make their product placement strategies explicit to audiences, and (2) the degree of commercial sophistication, which regulators attribute to non‐expert entertainment audiences. (shrink)

An introduction and translator's note by translator Peter Preuss are included in the text.

This essay examines relativist and fideist challenges to Alasdair MacIntyre’s theory of rationality by reading some of MacIntyre’s more recent works in thecontext of his earlier work in the philosophy of religion, Marxism, and the philosophy of the social sciences.

In recent years, the full text of papers are increasingly available electronically which opens up the possibility of quantitatively investigating citation contexts in more detail. In this study, we introduce a new form of citation analysis, which we call citation concept analysis (CCA). CCA is intended to reveal the cognitive impact certain concepts—published in a highly-cited landmark publication—have on the citing authors. It counts the number of times the concepts are mentioned (cited) in the citation context of citing publications. We (...) demonstrate the method using three classical highly cited books: (1) The structure of scientific revolutions by Thomas S. Kuhn, (2) The logic of scientific discovery—Logik der Forschung: Zur Erkenntnistheorie der modernen Naturwissenschaft in German—, and (3) Conjectures and refutations: the growth of scientific knowledge by Karl R. Popper. It is not surprising—as our results show—that Kuhn’s “paradigm” concept seems to have had a significant impact. What is surprising is that our results indicate a much larger impact of the concept “paradigm” than Kuhn’s other concepts, e.g., “scientific revolution”. The paradigm concept accounts for about 40% of the concept-related citations to Kuhn’s work, and its impact is resilient across all disciplines and over time. With respect to Popper, “falsification” is the most used concept derived from his books. Falsification is the cornerstone of Popper’s critical rationalism. (shrink)

In 1638, the Jesuit, poet, preacher, and historianJohannes Bisselius published the first volume of his seasonal poem Deliciae Veris, Pleasures of Spring. The subtly composed, stylistically unique cycle is presented here for the first time in a modern edition with a German translation and insightful commentary, including an introduction to each poem.".

PLoS ONE 3(3): e1897. doi:10.1371/journal.pone.

Transparency is now a fundamental principle for data processing under the General Data Protection Regulation. We explore what this requirement entails for artificial intelligence and automated decision-making systems. We address the topic of transparency in artificial intelligence by integrating legal, social, and ethical aspects. We first investigate the ratio legis of the transparency requirement in the General Data Protection Regulation and its ethical underpinnings, showing its focus on the provision of information and explanation. We then discuss the pitfalls with respect (...) to this requirement by focusing on the significance of contextual and performative factors in the implementation of transparency. We show that human–computer interaction and human-robot interaction literature do not provide clear results with respect to the benefits of transparency for users of artificial intelligence technologies due to the impact of a wide range of contextual factors, including performative aspects. We conclude by integrating the information- and explanation-based approach to transparency with the critical contextual approach, proposing that transparency as required by the General Data Protection Regulation in itself may be insufficient to achieve the positive goals associated with transparency. Instead, we propose to understand transparency relationally, where information provision is conceptualized as communication between technology providers and users, and where assessments of trustworthiness based on contextual factors mediate the value of transparency communications. This relational concept of transparency points to future research directions for the study of transparency in artificial intelligence systems and should be taken into account in policymaking. (shrink)

Der Autor analysiert die Bedeutung und die methodische wie systematische Funktion des Begriffs der Negation in der Philosophie Sartres und unternimmt eine Nachkonstruktion ihres Ansatzes als eine Theorie der Negation. Das leitende Erkenntnisinteresse ist die Begrundung der Einheit von Bewusstsein und Freiheit durch den Aufweis ihrer jeweiligen negativen Strukturen.".

The particular situation of the French administrative detention center medical units appears to be an exemplary case to study the difficulties facing medical practice. Indeed, the starting point of our inquiry was an amazing observation that needed to be addressed and understood: why are professional interpreters so seldom requested in ADC medical units, where one would expect that they would be “naturally” present? Aiming to fully explore the meanings of the “absent interpreter”, this article takes into account the possible meanings (...) of this situation: the recourse to professional interpreters in France is far from expected given cumulative evidence of its benefits; perceptions of illegal immigrants and medical habitus itself may both hamper the use of a third party; the ADCs are a very stressful place for healthcare professionals, with conflicting missions, political issues enmeshed with medical goals, and heavy affective burden that may lead to self-protection. Silencing voices of suffering others might be seen as the hidden indecent truth of the “absent interpreter”. These reflections open a window to a larger issue with regard to the full range of medicine: what are the place, the role and the function of patient’s words and narratives in contemporary medicine? The highly invested somatic perspective and its political corollary giving primacy to bare life harbor potential risks of obscuring speeches and undervaluing narratives. (shrink)

Zusammenfassung Die Überwindung von Theorie-Praxis-Differenzen wird entlang der Unterscheidung zwischen wissenschaftlicher Rigorosität und Relevanz geführt. Der direkte Übertrag von wissenschaftlichen Befunden in die Praxis könnte im Sport auch durch die Übernahme von Führungspositionen gelingen. Forschungen, in welchem Maße und warum WissenschaftlerInnen Führungspositionen im Sport parallel zu einer Position an der Hochschule begleiten, liegen bislang noch nicht vor. Die Ergebnisse zeigen, dass nur ein geringer Teil der Vorstandsämter in DOSB/dsb, Landessportbünden und olympischen Spitzenverbänden durch forschende WissenschaftlerInnen besetzt ist und diese bei (...) Amtsübernahme und -ausübung nicht die Lösung der Theorie-Praxis-Differenz priorisieren. (shrink)

Zusammenfassung Entgegen häufig artikulierter Erwartungen ist die Erwerbstätigenquote in Sportvereinen noch immer gering und eine zunehmende Verberuflichung nicht zu beobachten. In Ergänzung vorliegender systemtheoretischer Erklärungsansätze wird ein produktionstheoretisches Modell entwickelt, das ehrenamtliche Arbeit als eine Form der Lohnspende auffasst und Entscheidungen des Sportvereins als Annäherung an eine minimale Kostenfunktion interpretiert. Aus dem Modell abgeleitete Hypothesen werden einer empirischen Prüfung aus den Daten einer Befragung aller rheinland-pfälzischen Sportvereine mit mehr als 750 Mitgliedern unterworfen. Es zeigt sich, dass sich die Hypothesen weitgehend (...) bewähren, sodass das Modell zur Erklärung geringer Ausbildungsintensität von Sportvereinen sowie zu den Bedingungen der Integration von Erwerbstätigkeit in die Produktionsfunktion von Sportvereinen beitragen kann. (shrink)

Zusammenfassung Anhand empirischer Daten zum organisationalem Verhalten von Ganztagsschulen und Sportvereinen wird der Frage nachgegangen, welche allgemeine Organisationstheorie Ansätze zur Erklärung von Kooperationen zwischen Ganztagsschulen und Sportvereinen bereitstellen kann. Nach der kriteriengestützten Identifikation erkenntnisträchtiger Organisationstheorien erfolgt eine explorative hypothesengeleitete empirische Prüfung der Transaktionskostentheorie, der Evolutionstheorie sowie der Theorie der Strukturation mit Längsschnittdaten aus Rheinland-Pfalz. Es zeigt sich, dass der Transaktionskostenansatz das Kooperationsverhalten von Sportvereinen, jedoch nicht von Ganztagsschulen, erklären kann. Die Evolutionstheorie leistet Beiträge zur Erklärung von Stabilität in der Population (...) der Ganztagsschulen sowie zum Wandel bei einem Teil der Kooperationspartner. Das Kooperationsverhalten von Ganztagsschulen kann damit ebenso wie mit der Theorie der Strukturation nicht theoriekonform interpretiert werden. (shrink)