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  1.  68
    Multinationals' Accountability on Sustainability: The Evolution of Third-Party Assurance of Sustainability Reports. [REVIEW]Paolo Perego & Ans Kolk - 2012 - Journal of Business Ethics 110 (2):173-190.
    In this article we explore how multinational corporations (MNCs) adopt assurance practices to develop and sustain organizational accountability for sustainability. Using a panel of Fortune Global 250 firms over a period of 10 years, we document the diffusion patterns of third-party assurance of sustainability reports. We specifically investigate how evolving auditing practices, namely diversity of assurance standards and type of assurance providers, shape the quality of sustainability assurance statements. The results illustrate great variability in the adoption of assurance practices in (...)
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  2.  48
    Sustainable Bonuses: Sign of Corporate Responsibility or Window Dressing?Ans Kolk & Paolo Perego - 2014 - Journal of Business Ethics 119 (1):1-15.
    Despite a strong plea for integrating sustainability goals into traditional corporate bonus schemes, a comprehensive implementation of these systems has been lacking until recently. This article explores four illustrative cases from the Netherlands, where several multinationals started to pioneer with sustainable bonuses in the past few years. The article examines the setups and the different elements of bonus programmes used, in terms of performance criteria (focusing in particular on external vs. internal benchmarking), their link to specific stakeholders, type and size (...)
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  3.  61
    Child Labor and Multinational Conduct: A Comparison of International Business Andstakeholder Codes. [REVIEW]Ans Kolk & Rob van Tuldere - 2002 - Journal of Business Ethics 36 (3):291-301.
    Increasing attention to the issue of child labor has been reflected in codes of conduct that emerged in the past decade in particular. This paper examines the way in which multinationals, business associations, governmental and non-governmental organizations deal with child labor in their codes. With a standardized framework, it analyzes 55 codes drawn up by these different actors to influence firms’ external, societal behavior. The exploratory study helps to identify the main issues related to child labor and the use of (...)
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  4.  10
    The State of Research on Africa in Business and Management: Insights From a Systematic Review of Key International Journals.Miguel Rivera-Santos & Ans Kolk - 2018 - Business and Society 57 (3):415-436.
    Aiming at a better understanding of the extent to which Africa-focused research has helped develop context-bound, context-specific, and context-free knowledge, the authors present the findings from a literature review of journal articles with an African context. A systematic search resulted in 271 articles with African data and 139 Africa-focused articles published in 63 top business journals and related disciplines from 2010 onwards. The sample included all journals belonging to the University of Texas Dallas and Financial Times research rankings, as well (...)
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  5.  22
    Trickle Effects of Cross-Sector Social Partnerships.Ans Kolk, Willemijn van Dolen & Marlene Vock - 2010 - Journal of Business Ethics 94 (S1):123 - 137.
    Cross-sector social partnerships are often studied from a macro and meso perspective, also in an attempt to assess effectiveness and societal impact. This article pays specific attention to the micro perspective, i.e. individual interactions between and within organizations related to partnerships that address the 'social good'. By focusing on the potential effects and mechanisms at the level of individuals and the organization(s) with which they interact, it aims to help fill a gap in research on partnerships, including more insight into (...)
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  6.  8
    Circularity Brokers: Digital Platform Organizations and Waste Recovery in Food Supply Chains.Francesca Ciulli, Ans Kolk & Siri Boe-Lillegraven - 2020 - Journal of Business Ethics 167 (2):299-331.
    In recent years, researchers and practitioners have increasingly paid attention to food waste, which is seen as highly unethical given its negative environmental and societal implications. Waste recovery is dependent on the creation of connections along the supply chain, so that actors with goods at risk of becoming waste can transfer them to those who may be able to use them as inputs or for their own consumption. Such waste recovery is, however, often hampered by what we call ‘circularity holes’, (...)
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  7.  29
    CSR Performance in Emerging Markets Evidence From Mexico.Alan Muller & Ans Kolk - 2009 - Journal of Business Ethics 85 (S2):325 - 337.
    Although interest in Corporate Social Responsibility (CSR) in emerging markets has increased in recent years, most research still focuses on developed countries. The scant literature on the topic, which traditionally suggested that CSR was relatively underdeveloped in emerging markets, has recently explored the context specificity, suggesting that it is different and reflects the specific social and political background. This would particularly apply to local companies, not so much to foreign subsidiaries of multinationals active in emerging markets. Thus far, empirical research (...)
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  8.  9
    Co-Evolution in Relation to Small Cars and Sustainability in China: Interactions Between Central and Local Governments, and With Business.Stephen Tsang & Ans Kolk - 2017 - Business and Society 56 (4):576-616.
    This article explores how the institutional context, including central and local governments, has co-evolved with business in relation to small cars and sustainability. This issue is very relevant for business and society in view of the environmental implications of the rapidly growing vehicle fleet in China, the economic importance attached to this pillar industry by the government, and citizen interest in owning and driving increasingly larger cars. The interactions between different levels of government, and with business in countries with a (...)
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  9.  23
    Microfoundations of Partnerships: Exploring the Role of Employees in Trickle Effects.Ans Kolk, Marlene Vock & Willemijn van Dolen - 2016 - Journal of Business Ethics 135 (1):19-34.
    The growing body of literature on partnerships has paid most attention to their implications at the macro level, for society, as well as the meso level, for the partnering organisations. While generating many valuable insights, what has remained underexposed is the micro level, i.e. the role of managers and employees in partnerships, and how their actions and interactions can have an effect on the spread and potential effectiveness of collaborative efforts. This article uses a case-study approach to empirically explore the (...)
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  10.  15
    On the Role of Social Media in the ‘Responsible’ Food Business: Blogger Buzz on Health and Obesity Issues.Hsin-Hsuan Meg Lee, Willemijn Van Dolen & Ans Kolk - 2013 - Journal of Business Ethics 118 (4):695-707.
    To contribute to the debate on the role of social media in responsible business, this article explores blogger buzz in reaction to food companies’ press releases on health and obesity issues, considering the content and the level of fit between the CSR initiatives and the company. Findings show that companies issued more product-related initiatives than promotion-related ones. Among these, less than half generated a substantial number of responses from bloggers, which could not be identified as a specific group. While new (...)
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  11.  43
    MNC Reporting on CSR and Conflict in Central Africa.Ans Kolk & François Lenfant - 2010 - Journal of Business Ethics 93 (S2):241 - 255.
    In recent years, corporate social responsibility (CSR) of Multinational Corporations (MNCs) in developing countries has received more attention. However, in this literature, Africa is much less well represented than other regions, and existing studies about Africa have mainly focused on South Africa and Nigeria. This focus has resulted in scant research on other African countries where MNCs are located as well, and where their presence is notable. Settings largely unexplored include conflict-ridden areas in Central Africa where a limited number of (...)
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  12.  8
    Multinationals' Political Activities on Climate Change.Ans Kolk & Jonatan Pinkse - 2007 - Business and Society 46 (2):201-228.
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  13.  12
    Microfoundations of Partnerships: Exploring the Role of Employees in Trickle Effects.Willemijn Dolen, Marlene Vock & Ans Kolk - 2016 - Journal of Business Ethics 135 (1):19-34.
    The growing body of literature on partnerships has paid most attention to their implications at the macro level, for society, as well as the meso level, for the partnering organisations. While generating many valuable insights, what has remained underexposed is the micro level, i.e. the role of managers and employees in partnerships, and how their actions and interactions can have an effect on the spread and potential effectiveness of collaborative efforts. This article uses a case-study approach to empirically explore the (...)
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  14.  11
    On the Economic Dimensions of Corporate Social Responsibility Exploring Fortune Global 250 Reports.Fabienne Fortanier & Ans Kolk - 2007 - Business and Society 46 (4):457-478.
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  15.  28
    Responsible Tax as Corporate Social Responsibility.Ans Kolk & Alan Muller - 2015 - Business and Society 54 (4):435-463.
    Anecdotal evidence often suggests that multinational enterprises operating in developing countries “exploit their multinationality” to avoid paying taxes to host governments. This article explores the concept of “responsible tax” as a corporate social responsibility issue for MNEs, based on the notion that MNEs face considerable variation in the extent, monitoring, and application of tax laws internationally. This variation creates a “moral free space” as to which tax payments to make. Using firm-level data from three important sectors in India, the authors (...)
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  16.  6
    Contesting a Place in the Sun: On Ideologies in Foreign Markets and Liabilities of Origin.Ans Kolk & Louise Curran - 2017 - Journal of Business Ethics 142 (4):697-717.
    This paper explores the role of ideology in attempts to influence public policy and in business representation in the EU–China solar panel anti-dumping dispute. It exposes the dynamics of international activity by emerging-economy multinationals, in this case from China, and their interactions in a developed-country context. Theoretically, the study also sheds light on the recent notion of ‘liability of origin’, in addition to the traditional concept of ‘liability of foreignness’ explored in international business research, in relation to firms’ market and (...)
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  17.  53
    From Chain Liability to Chain Responsibility.Rob Van Tulder, Jeroen Van Wijk & Ans Kolk - 2009 - Journal of Business Ethics 85 (S2):399 - 412.
    This article examines whether the involvement of stakeholders in the design of corporate codes of conduct leads to a higher implementation likelihood of the code. The empirical focus is on Occupational Safety and Health (OSH). The article compares the inclusion of OSH issues in the codes of conduct of 30 companies involved in International Framework Agreements (IFAs), agreed upon by trade unions and multinational enterprises, with those of a benchmark sample of 38 leading Multinational Enterprises in comparable industries. It is (...)
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  18. Deadline for Submissions: May 31, 2008.Tobias Hahn, Ans Kolk & Monika Winn - 2007 - Business and Society 46 (4):486-489.
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  19. Multinationals and Spill-Overs: How Firms Report on Their Economic Impact.Fabienne Fortanier & Ans Kolk - forthcoming - Business and Society.
     
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  20.  21
    The Evolution of Multinationals' Responses to Climate Change.Ans Kolk & Jonatan Pinkse - 2005 - International Corporate Responsibility Series 2:175-190.
    Climate change is one of the environmental issues that has increasingly attracted business attention in the course of the 1990s. Multinationals have developed different strategies over the years, initially more political, nonmarket in nature, but currently also market-oriented. This article examines the evolution of multinationals’ responses to climate change, paying attention to both market and non-market components. It first gives an overview of the main policy developments, followed by a characterisation of non-marketand market responses, based on a survey among the (...)
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  21.  2
    Multinationals, Environment and Global Competition.Sarianna M. Lundan, Ans Kolk & Rob van Tulder - 2003 - Proceedings of the International Association for Business and Society 14:231-232.
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  22.  1
    Preface.John Hooker, Ans Kolk & Peter Madsen - 2005 - International Corporate Responsibility Series 2:5-9.
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