This paper argues that many objections against, and limitations of, corporate codes of conduct can be addressed if a meaningful integration can be established between CSR and ethics management practices within corporations. It is proposed that the notion of the triple bottom-line finally presents corporations with a mechanism to establish this integration. The paper draws on the second South African King Report on Corporate Governance, which succeeded in integrating corporate governance, ethics management and triple bottom- (...) class='Hi'>line reporting by advocating what it called ‘Integrated Sustainability’. The paper argues that this is an example of how ethics management initiatives like code development become more meaningful, if they can be related to the corporation's CSR initiatives and reporting practices. Integration between ethics management and CSR in the context of triple bottom-line reporting reframes corporate success in a way that makes both ethics management and CSR activities more meaningful. In fact, it is argued that in the absence of a social grammar that establishes this integration, neither codes nor CSR can foster meaningful organizational integrity. (shrink)

This paper argues that many objections against, and limitations of, corporate codes of conduct can be addressed if a meaningful integration can be established between CSR and ethics management practices within corporations. It is proposed that the notion of the triple bottom‐line finally presents corporations with a mechanism to establish this integration. The paper draws on the second South African King Report on Corporate Governance, which succeeded in integrating corporate governance, ethics management and triple bottom‐ (...) class='Hi'>line reporting by advocating what it called ‘Integrated Sustainability’. The paper argues that this is an example of how ethics management initiatives like code development become more meaningful, if they can be related to the corporation's CSR initiatives and reporting practices. Integration between ethics management and CSR in the context of triple bottom‐line reporting reframes corporate success in a way that makes both ethics management and CSR activities more meaningful. In fact, it is argued that in the absence of a social grammar that establishes this integration, neither codes nor CSR can foster meaningful organizational integrity. (shrink)

Triple bottom line has been a popular slogan hinting at introducing a model to evaluate environmental and social impact. Just hinting, without delivering, can be seen as misleading, but the expressed ambition might deserve to be pursued rather than abandoned. Here, a sketchy model is developed about how to construct a net value that has an informative and relevant content. The problems and benefits of this model should be judged in comparison with the problems and benefits of (...) the more fragmented and inexplicit evaluation of an approach following the Global Reporting Initiative and other accounting guidelines. From the long list of desired actions by companies, there is a need to make priorities in a rational and explicit way. The triple bottom line is a candidate for becoming such a much-missed priority model. (shrink)

Triple bottom line has been a popular slogan hinting at introducing a model to evaluate environmental and social impact. Just hinting, without delivering, can be seen as misleading, but the expressed ambition might deserve to be pursued rather than abandoned. Here, a sketchy model is developed about how to construct a net value that has an informative and relevant content. The problems and benefits of this model should be judged in comparison with the problems and benefits of (...) the more fragmented and inexplicit evaluation of an approach following the Global Reporting Initiative and other accounting guidelines. From the long list of desired actions by companies, there is a need to make priorities in a rational and explicit way. The triple bottom line is a candidate for becoming such a much‐missed priority model. (shrink)

This paper argues that many objections against, and limitations of, corporate codes of conduct can be addressed if a meaningful integration can be established between CSR and ethics management practices within corporations. It is proposed that the notion of the triple bottom‐line finally presents corporations with a mechanism to establish this integration. The paper draws on the second South African King Report on Corporate Governance, which succeeded in integrating corporate governance, ethics management and triple bottom‐ (...) class='Hi'>line reporting by advocating what it called ‘Integrated Sustainability’. The paper argues that this is an example of how ethics management initiatives like code development become more meaningful, if they can be related to the corporation's CSR initiatives and reporting practices. Integration between ethics management and CSR in the context of triple bottom‐line reporting reframes corporate success in a way that makes both ethics management and CSR activities more meaningful. In fact, it is argued that in the absence of a social grammar that establishes this integration, neither codes nor CSR can foster meaningful organizational integrity. (shrink)

While the economic and environmental dimensions of the triple bottom line have been covered extensively by management theory and practice, the social dimension remains largely underrepresented. The resource-based view of the firm and the natural resource-based view of the firm are revisited to lay the theoretical foundation for exploring how the social dimension might be addressed. Social capabilities are then explored by looking at the social entrepreneurship literature and illustrative cases with the purpose of elaborating RBV toward (...) a social resource-based view of the firm. Three illustrative cases, which represent social businesses located in catastrophe-ridden Haiti, show how capabilities are used to overcome challenging constraints. The goal for the social entrepreneur is to employ the appropriate capabilities to ensure economic success, a positive environmental impact, and social benefits that leave the local community in a better position than without the business. Just as NRBV is a previous elaboration of RBV, so can SRBV be an elaborated theoretical foundation for future research. The components of a theory are systematically addressed by extending the range of variables, extending the domain, and offering propositions on variable relationships and outcome predictions. By highlighting the social capabilities of social entrepreneurs, this research illuminates the micro-foundations of corporate social responsibility, emphasizing the value of individual level analyses. (shrink)

Abstract The purpose of this paper is to empirically analyse the developmental stages of non-financial reporting in corporations, by interpreting the views of interviewees from major ethical corporations on the six major dimensions of non-financial reporting (identified in the literature) within each stage of the five-stage model of non-financial reporting (developed in this paper). This study is part of a series of papers on Triple Bottom Line reporting (TBL), and its relevance to corporate reporting practices. The TBL (...) is perhaps the pioneer for getting corporations thinking about non-financial reporting. While literature has been done extensively on the TBL framework, empirical data linking TBL and how it has helped, or even hindered corporations progressing through different stages in their non-financial reporting processes is missing. In order to facilitate this analysis, 40 interviews were conducted over 1 year, with 40 corporations selected from various sustainability indexes, focusing on corporations that adopt best practices in this area, and also have a TBL approach to non-financial reporting. The results of the analysis show that TBL certainly got corporations started in the journey of non-financial reporting but has not pushed them far enough to develop a more integrated approach to reporting nor clearly aligning their non-financial reporting performance with their financial performance and business strategy. Content Type Journal Article Category Original Paper Pages 1-33 DOI 10.1007/s13520-011-0010-4 Authors Kaushik Sridhar, Macquarie Graduate School of Management, Macquarie University, Sydney, Australia Journal Asian Journal of Business Ethics Online ISSN 2210-6731 Print ISSN 2210-6723. (shrink)

This paper studies the influence of an organization’s time perspective on triple bottom line deployment through sustainable innovativeness. Although academics increasingly consider sustainable innovation to be an essential element in deploying the triple bottom line, the degree of an organization’s sustainable innovativeness remains limited. Using ten inductive case studies based on the triangulation of data from multiple-respondent interviews and secondary data, this study shows that an organization’s time perspective plays a crucial role in explaining (...) the organization’s degree of sustainable innovativeness and improvement of triple bottom line outcomes. Specifically, organizations with a longer planning horizon, higher tolerance of uncertainty, and greater ability to learn from the past develop a higher and increasing degree of sustainable innovativeness, allowing trade-offs between triple bottom line dimensions to be mitigated. (shrink)

Supported by a qualitative study of triple bottom line firms—those that simultaneously prioritize economic, social, and environmental objectives—we investigated the market logic and practices of TBL firms to better understand how they fulfill their mission and achieve their goals. We explored if and how TBL firms may differ in their approach to stakeholders and the management of their resources, including dynamic capabilities. We employed a research design that emphasizes the iterative comparison of narrative data within themselves and (...) with scholarly literature [i.e., resource-based view ] to develop new theoretical insights. Because the RBV is commonly used to theorize how firms achieve competitive advantage, we explored whether TBL firms achieve competitive advantage differently from what RBV theory would predict. Our data suggest that how a firm defines value has a significant influence on the capabilities it creates and how it treats its resources. We find that TBL firms redefine value to not only focus on the end product or service but also to include the systemic cost of delivering goods. As a result, TBL firms differ from prevailing scholarly thought in RBV. They strive to have resources that are sustainable and therefore imitable, commonly found, and substitutable. Moreover, they are not only transparent in their processes but also collaborate with others in the value chain and in their sector. In doing so, they deliberately create new markets from which other firms can benefit. Rather than focusing on competitive advantage, they focus on collaborative advantage. (shrink)

This paper offers a critique of sustainability reporting and, in particular, a critique of the modern disconnect between the practice of sustainability reporting and what we consider to be the urgent issue of our era: sustaining the life-supporting ecological systems on which humanity and other species depend. Tracing the history of such reporting developments, we identify and isolate the concept of the ‘triple bottom line’ (TBL) as a core and dominant idea that continues to pervade business reporting, (...) and business engagement with sustainability. Incorporating an entity’s economic, environmental and social performance indicators into its management and reporting processes, we argue, has become synonymous with corporate sustainability; in the process, concern for ecology has become sidelined. Moreover, this process has become reinforced and institutionalised through SustainAbility’s biennial benchmarking reports, KPMG’s triennial surveys of practice, initiatives by the accountancy profession and, particularly, the Global Reporting Initiative (GRI)’s sustainability reporting guidelines. We argue that the TBL and the GRI are insufficient conditions for organizations contributing to the sustaining of the Earth’s ecology. Paradoxically, they may reinforce business-as-usual and greater levels of un-sustainability. (shrink)

In this paper, we examine critically the notion of “Triple Bottom Line” accounting. We begin by asking just what it is that supporters of the Triple Bottom Line idea advocate, and attempt to distil specific, assessable claims from the vague, diverse, and sometimescontradictory uses of the Triple Bottom Line rhetoric. We then use these claims as a basis upon which to argue (a) that what issound about the idea of a (...) class='Hi'>Triple Bottom Line is not novel, and (b) that what is novel about the idea is not sound. We argue on bothconceptual and practical grounds that the Triple Bottom Line is an unhelpful addition to current discussions of corporate social responsibility. Finally, we argue that the Triple Bottom Line paradigm cannot be rescued simply by attenuating its claims: the rhetoric isbadly misleading, and may in fact provide a smokescreen behind which firms can avoid truly effective social and environmental reporting and performance. (shrink)

The study empirically investigates the relationship between corporate governance and the triple bottom line sustainability performance through the lens of agency theory and stakeholder theory. We claim, in fact, that no single theory fully accounts for all the hypothesised relationships. We measure sustainability performance through manual content analysis on sustainability reports of the US-based companies. The study extends the existing literature by investigating the impact of selected corporate governance mechanisms on each dimension of sustainability performance, as defined (...) by the GRI framework. Our approach allows to identify which governance mechanisms foster triple bottom line performance, also revealing that some mechanisms fit only specific dimension of sustainability. The fact-based findings provide support for a new beginning in the theorising process in which the theories must try not only to provide rationale for the impact of corporate governance on sustainability, but also to explain which dimension of sustainability might be more affected. The most important implication for practitioners is the support for sustainability practices, which may be gained through implementation of particular corporate governance mechanisms. The findings contribute also to the improvement of the ongoing standard setting process, in particular as it concerns the in-depth revision of the economic dimension of sustainability carried out under the new GRI framework. (shrink)

Wayne Norman and Chris MacDonald launch a strong attack against Triple Bottom Line or 3BL accounting in their article “Gettingto the Bottom of ‘Triple Bottom Line’” (2004). This response suggests that, while limitations to 3BL accounting do exist, the critique of Norman and MacDonald is deeply flawed.

Triple Bottom Line (TBL) reports, outlining the economic, environmental and social impact of organisations, are increasingly viewed as a business requirement. Unfortunately, despite global frameworks, there is no one established standard against which to evaluate the social dimension. Thus, current social reporting is often disparagingly described as a public relations exercise with limited accountability, consistency or comparability. This article outlines the development of a generic TBL social impact framework and questionnaire designed to quantify an organisation's social impact. (...) Based on valid preexisting measures appropriate for organisations in the industrialised world, the proposed framework and questionnaire offers a comparable and objective social impact assessment tool for organisations. The aim is to prompt informed debate and discussion about current organisational social impact reporting, whilst providing organisations with a tool which enables the identification, quantification and comparability of social impact reporting. (shrink)

Wayne Norman and Chris MacDonald launch a strong attack against Triple Bottom Line or 3BL accounting in their article “Gettingto the Bottom of ‘Triple Bottom Line’” (2004). This response suggests that, while limitations to 3BL accounting do exist, the critique of Norman and MacDonald is deeply flawed.

We respond to Moses Pava’s defense of the “Triple Bottom Line” (3BL) concept against our earlier criticisms. We argue that, pacePava, the multiplicity of measures (and units of measure) that go into evaluating ethical performance cannot reasonably be compared to the handful of standard methods for evaluating financial performance. We also question Pava’s claim that usage of the term “3BL” is somehow intended to be ironical or subversive.

Abstract There is increasing evidence suggesting that environmental and social criteria are impacting the market in complex ways. The corporate world has demonstrated a willingness to respond to public pressure for improved performance on non–economic issues by embracing Triple Bottom Line (TBL) principles. TBL reporting has been institutionalized as a way of thinking for corporate sustainability. However, institutions are constantly changing and improving, while TBL has been fairly conservative in its approach to change. The more balanced focus (...) on the economic, the environmental and the social has provided a framework for institutions and markets around the world who want to focus indicators towards a sustainable future. This paper presents a criticism of the TBL approach that adds to the limited information on the pervasiveness of this approach. Content Type Journal Article Category Original Paper Pages 1-21 DOI 10.1007/s13520-012-0019-3 Authors Kaushik Sridhar, Net Balance Management Group, 332, Kent Street, Sydney, NSW 2000, Australia Grant Jones, Australian Catholic University, 8/20 Napier Street, NR House, North Sydney, NSW, Australia 2060 Journal Asian Journal of Business Ethics Online ISSN 2210-6731 Print ISSN 2210-6723. (shrink)

Almost two decades ago, Prahalad and Hammond [Harv Bus Rev, 80(9):48–59, 2002] introduced the base/bottom of the pyramid (BOP) approach to profitably serving the poor with business models adapted from developed markets while alleviating poverty. In response to disappointing results and ethical criticism, the BOP approach evolved from a just-for-profit approach with a passive role of the poor to an inclusive development approach that integrates the principles of the triple bottom line. A recent review of the (...) BOP literature [Dembek et al., J Bus Ethics 165(3):365–382, 2020], however, reveals a lack of empirical evidence to support the sustainable BOP approach. In this paper, we specify the assumptions underlying the sustainable BOP approach and test them using structural equation modeling with clustered robust standard errors on a unique dataset of 212 firms. Our findings show that BOP business model involvement and adaptive capacity are significant drivers of the triple bottom line at the BOP; however, business model adaptive capacity does not guarantee an ecologically sustainable performance at the BOP. We find that there is a need for further extension of the ethical foundations of the sustainable BOP approach. (shrink)

The paper is aimed at analyzing the contribution that the Global Reporting Initiative makes to the field of sustainability reporting. It provides an overview of the multitude of initiatives aimed at standardizing corporate social responsibility efforts on a global scale and highlights the ways in which the GRI can be distinguished from other international initiatives. By evaluating GRI's goals and its claims, the paper provides an overview of the strengths and weaknesses of this critical initiative. It includes a discussion of (...) changes and new strategies that GRI proposes as part of its recently introduced G3 Guidelines. The authors contend that, despite certain remaining challenges, GRI has much to offer a stakeholder community that has for many decades been starved of quality, measurable and accountable corporate social information presented in an accessible and understandable format. (shrink)

There is no lack of criticisms frequently levelled against the international pharmaceutical industry (Big Pharma): excessive profits, dubious or even dishonest practices, exploiting the sick and selective use of research data. Neither is there a shortage of examples used to support such opinions. A recent book by Brody (Hooked: Ethics, the Medical Profession and the Pharmaceutical Industry, 2008) provides a précis of the main areas of criticism, adopting a twofold strategy: (1) An assumption that the special nature and human need (...) for pharmaceutical medicines requires that such products should not be treated like other commodities and (2) A multilevel descriptive approach that facilitates an ethical analysis of relationships and practices. At the same time, Brody is fully aware of the nature of the fundamental dilemma: the apparent addiction to (and denial of) the widespread availability of gifts and financial support for conferences etc., but recognises that ‘Remove the industry and its products, and a considerable portion of scientific medicine’s power to help the patient vanishes’ (Brody 2008, p. 5). The paper explores some of the relevant issues, and argues that despite the identified shortcomings and a need for rigorous and perhaps enhanced regulation, and realistic price control, the commercially competitive pharmaceutical industry remains the best option for developing safer and more effective medicinal treatments. At the same time, adoption of a broader ethical basis for the industry’s activities, such as a triple bottom line policy, would register an important move in the right direction and go some way toward answering critics. (shrink)

ABOVE THE BOTTOM LINE focuses on the issues of the individual in the business environment, rather than focusing on large-scale, ethical decision making. Business is defended as a necessary and valuable component of contemporary life, a range of entrepreneurial ventures that should be approached in a principled, thoughtful, and honest manner. Looking at the importance of corporate culture, students are given direction in making personal and professional decisions at work, relating these to the concepts of social responsibility, employer (...) and employee rights, whistle-blowing, corporate governance, bankruptcy, and many other timely business issues. This text explores moral choices within the business environment, and considers current business policy issues. It is also a guide on how to think about business and a life in business, using vignettes from history and bits of literature and anthropology to broaden the students' outlook on commercial endeavors. (shrink)

Abstract If tacit ethical ideals shape policy and practice, even when practitioners are not fully aware of underlying philosophical assumptions, then philosophical frameworks that support diagnostic, evaluative, and adaptive capacity in the sphere of action are critical to sustainability. Thompson’s agrarian-influenced sustainability framework substantially advances beyond the prevailing triple bottom line approach, as experimental evaluation of biofuels sustainability illustrates. By suggesting that governance of complex social-natural systems lies at the core of contemporary sustainability challenges, Thompson illuminates (...) the critical importance of social capacity for deliberation and choice—a powerful and somewhat unexpected theme requiring more development by philosophers and practitioners alike going forward. Content Type Journal Article Category Articles Pages 1-26 DOI 10.1007/s10806-011-9338-y Authors Elisabeth Graffy, College of Agricultural and Life Sciences, University of Madison Wisconsin, 101 Observatory Hill Office Bldg, 1225 Observatory Dr, Madison, WI 53706, USA Journal Journal of Agricultural and Environmental Ethics Online ISSN 1573-322X Print ISSN 1187-7863. (shrink)

Perhaps the most problematic dimension of the ‘triple bottom line’ understanding of sustainable development has been the ‘economic’ dimension. Much of the thinking about the appropriate ‘political economy’ to underpin or frame sustainable development has been either utopian (as in some ‘green’ political views) or an attempt to make peace with ‘business as usual’ approaches. This article suggests that ‘ecological modernisation’ is the dominant conceptualisation of ‘sustainable development’ within the UK, and illustrates this by looking at some (...) key ‘sustainable development’ policy documents from the UK Government. We take the view that the discourse of ‘ecological modernisation’ has provided discursive terrain for both pragmatic policy makers and a range of views on sustainable development, from weak to strong. In particular, the article suggests that the discourse of ‘economic security’ and ‘sufficiency’ can be used as a way of articulating a radical, robust and principled understanding of sustainable development, which offers a normatively compelling and policy-relevant path to outlining a ‘green political economy’ to underpin sustainable development. (shrink)

According to the Economic Survey of India, 2012–2013, the real estate sector contributed 5.9 % of the India’s total Gross Domestic Product in the Financial Year 2011–2012, while remaining the second largest employment generator after agriculture in India. The urban population in India is projected to touch 600 million by 2030, from 377 million in 2011, thereby fuelling a housing shortage of around 26 million. However, the perception of Construction industry, like other sectors of the economy, is that of creating (...) “human habitat in a manner generally focussed on profitability without consideration of its long-term impacts.” Under such circumstances, Tata Housing Development Company Limited, a closely held Public Limited Company under 99.86 % subsidiary of Tata Sons, is the first Indian real estate company to have reported the triple bottom-line Global Reporting Initiative G4 Sustainability Reporting Guidelines in its Sustainability Report FY 2013–2014. THDCL aims to volunteer its resources to the extent it can reasonably afford, to sustain the environment and to improve the quality of life of the people of the area in which it operates. This Situational Case Study, targeted towards management students and practitioners, and social and developmental workers in the areas of Corporate Governance, Strategic Management, Business Environment, Business Policy and Community Welfare, aims to identify the community engagement model of THDCL; analyse it in terms of its implementation and impact; and initiate discussion about the role of strategic partnerships under Corporate Social Responsibility in an emerging economy. This work may be used for developmental related workshops/training programmes for students and working professionals of innovation, CSR, sustainability, social and developmental sectors and shared, among others, in various Chambers of Commerce and Academic forums on the same. It is, however, not intended to serve as an endorsement, source of data or illustration of effective or ineffective management. Certain names and information could have been disguised for confidentiality. (shrink)

This study investigates the relationship between corporate governance and corporate sustainability performance in the emerging Asian markets where the central role of sustainable development was perceived after the 2008 global financial crisis. We base our study on the triple bottom line approach that incorporates three dimensions of sustainability: economic, environmental, and social performance. A governance index comprising ten firm-specific provisions is proposed to summarise internal corporate governance. Consistent with agency theory, we confirm that firms with better corporate (...) governance have better corporate sustainability performance. We also determine which main factors drive the governance-sustainability relation. The findings have practical implications for firms, shareholders, and policy makers by emphasising the role of corporate governance in assessing and enhancing corporate sustainability performance. (shrink)

This article opens with the consequentialist–deontologist debate, with the former concerned about the relevance of punitive measures against their crime reducing potentials, while the latter highlights punishment as censure of wrongful acts and the proportion of the punishment to the degree of crime. The article briefly discusses the empirical research on the impact of penal sanctions and focuses on three main kinds of empirical research into possible general deterrent effects—namely, association studies, quasi-experimental studies, and contextual and perceptual studies. It addresses (...) the methodological issues involved in deterrence research and summarizes the results precisely. This article also discusses reductivism in the view of the possibility that penal sanctions could influence the offender's will. The results suggest that crime preventive aims can justify sentencing policies only to a limited degree, at least for the foreseeable future. (shrink)

The authorship policies of scientific journals often assume that in order to be able to properly place credit and responsibility for the content of a collaborative paper we should be able to distinguish the contributions of the various individuals involved. Hence, many journals have introduced a requirement for author contribution statements aimed at making it easier to place credit and responsibility on individual scientists. We argue that from a purely descriptive point of view the practices of collaborating scientists are at (...) odds with the requirement for author contribution statements. We also argue that from a normative point of view the authorship policies may be unnecessary. Our arguments draw on an examination of 35 years of retraction notices in the journal Science. (shrink)

In the fiercely competitive global business environment, the attainment of excellence is contingent upon the efficient management of human resources and their alignment with sustainable development goals. This study examines the interplay between labour practices, social sustainability and organizational performance, with a focus on the often-ignored perspectives of employees. Employees, often neglected as critical stakeholders, shape corporate values and strategy. The study uses a quantitative approach, having applied the partial least square method for the proposed research model. Questionnaire responses from (...) 574 Portuguese employees reveal that labour practices (employee development, employee participation and equal opportunity) positively influence perceived social sustainability. Perceived social sustainability positively influences perceived organizational performance. The examined labour practices only exhibit a positive influence on perceived organizational performance when perceived social sustainability acts as a mediator. Companies must place a high priority on the perceptions of their employees to achieve social sustainability. This involves incorporating inclusive, participative and proactive policies regarding human resources policies, thereby leveraging the mutual advantages derived from labour practices. This demonstrates the pivotal role of social sustainability in companies' decision-making processes, as it substantially contributes to enhancing organizational performance. This study emphasizes the importance of integrating social sustainability to maximize organizational performance, providing valuable insights for business leaders. The original model, social sustainability-driven organizational performance, which is based on employees' perceptions, identifies labour practices as antecedents of social sustainability, and the influence of social sustainability, both directly and as a mediator, on organizational performance, is presented. (shrink)

Nurses have an important role in preventing and responding to child abuse and neglect. This paper reports on nurses' perceptions of how organisational systems and hierarchies shaped their capacity to respond to child abuse and neglect. This is one of four key themes identified through an inductive analysis of data from a broader qualitative study that explored nurses' perceptions and experiences of keeping children safe. The study was guided by social constructionist theory, and data were collected through in‐depth interviews with (...) nurses working with children in Australia (n = 21). Key findings showed that nurses experienced many challenges to responding to child abuse, including difficulties sharing information, fear of making mistakes and inflexible systems of care. This was underpinned by an organisational ‘rule‐centred’ culture of following policies at the expense of maintaining an explicit focus on children's needs. These findings demonstrate first the importance of creative and flexible thinking from individual professionals, so policies are enacted with a clear child focus. Second, they highlight the need for leadership to enact organisational and systemic cultural change that maintains a genuinely child‐centred approach. (shrink)

The authorship policies of scientific journals often assume that in order to be able to properly place credit and responsibility for the content of a collaborative paper we should be able to distinguish the contributions of the various individuals involved. Hence, many journals have introduced a requirement for author contribution statements aimed at making it easier to place credit and responsibility on individual scientists. We argue that from a purely descriptive point of view the practices of collaborating scientists are at (...) odds with the requirement for author contribution statements. We also argue that from a normative point of view the authorship policies may be unnecessary. Our arguments draw on an examination of 35 years of retraction notices in the journal Science. (shrink)

Prevention of age-related disorders is increasingly in focus of health policies, and it is hoped that early intervention on processes of deterioration can promote healthier and longer lives. New opportunities to slow down the aging process are emerging with new fields such as personalized nutrition. Data-intensive research has the potential to improve the precision of existing risk factors, e.g., to replace coarse-grained markers such as blood cholesterol with more detailed multivariate biomarkers. In this paper, we follow an attempt to develop (...) a new aging biomarker. The vision among the project consortium, comprising both research and industrial partners, is that the new biomarker will be predictive of a range of age-related conditions, which may be preventable through personalized nutrition. We combine philosophical analysis and ethnographic fieldwork to explore the possibilities and challenges of managing aging through bodily signs that are not straightforwardly linked to symptomatic disease. We document how the improvement of measurement brings about new conceptual challenges of demarcating healthy and unhealthy states. Moreover, we highlight that the reframing of aging as risk has social and ethical implications, as it is generative of normative notions of what constitutes successful aging and good citizenship. (shrink)

In February 2020, the British Medical Association will be surveying members for their views on what the BMA’s position on physician-assisted dying should be. The BMA is currently opposed to physician-assisted dying in all its forms, a position that was agreed in 2006 at the annual representative meeting, the Association’s policy-making conference.1 As previously reported in Ethics briefing,2 the decision to survey members follows a motion passed at last year’s ARM which called on the BMA to “carry out a (...) poll of members to ascertain their views on whether the BMA should adopt a neutral position with respect to a change in the law on assisted dying”. The results from the survey will not determine BMA policy. Rather, the results be published ahead of this year’s ARM and provided to those attending to inform a debate and discussion on the BMA’s policy position. More information about the survey, including a briefing pack of useful information, and information for BMA members on how to participate can be found online at www.bma.org.uk/PAD. ### High Court rejects Judicial reviews on assisted suicide The High Court has refused permission for two separate challenges to the law on assisted suicide in the UK to proceed to a full hearing. In the first case, Phil Newby, who has motor neuron disease, applied for judicial review of the law on assisted suicide and asked for the court to carry out a detailed examination of what he termed “legislative facts” – that is, an examination of the existing evidence on the “costs, risks and benefits” of regulating assisted suicide – including a cross-examination of relevant expert witnesses.1 Handing down the judgement, Lord Justice Irwin and Mrs Justice May, held that assisted dying …. (shrink)

### British Medical association survey on physician-assisted dying closes Previous Ethics briefings have highlighted the survey of members on physician-assisted dying being carried out by the British Medical Association.1 This survey closed at midnight on Thursday 27 February. In total, 29 011 members responded – 20.1% of all members who received an invitation to participate – making this one of the largest surveys of medical opinion carried out on this issue, ever. The results of the survey will not make BMA (...) policy, but will inform a debate and discussion at the organisation’s main policy-making conference, the annual representative meeting in June this year. You can find out more about the survey and how it was carried out at www.bma.org.uk/PAD This page will continue to be updated when more information about the survey results is available. ### Royal College of General Practitioners remains opposed to a change in the law on assisted dying In October 2019, the Royal College of General Practitioners began surveying its members on the College’s position on physician-assisted dying. The College published its results on 21 February. Of the 49 539 members invited to participated, 6674 responded – a response rate of 13.47%.2 In response to a question about what the College’s position on the law on assisted dying should be: Following the results of the survey, the RCGP Council decided that the College should continue to oppose a change in the law on assisted dying. ### Belgian doctors acquitted in country’s first criminal euthanasia case As noted in previous Ethics briefings, three Belgian doctors faced criminal charges of “unlawfully poisoning” a …. (shrink)

Policy borrowing and policy travelling are words that are often used to mean the same process to different policy practitioners across the globe. Nevertheless, these ideas are also riddled with both ethical as well as political undertones, such that interchanging them becomes problematic. In reflecting on and responding to some of these debates, this paper begins to raise questions on the grounds upon which such policy moves may be ethically and politically suspect. The paper further notes (...) that the discourse on policy moves, policy transfers and/or policy borrowing can be hegemonic, particularly when such a discourse assumes one party, the developed world, to be the source and originator of knowledge. The paper argues that the bottom line is a normal sharing of ideas and knowledge, the very mark of being human in globalised world. (shrink)

ABSTRACT Studies on bottom-line mentality suggest that an exclusive focus on bottom-line outcomes has detrimental consequences; however, it is not clear when this leads to negative outcomes. This study examines the role of supervisors’ BLM in fostering workaholism in subordinates. These supervisors, by creating a bottom-line driven environment, may intensify workaholism, leading to workplace cheating behavior. However, not all subordinates react in the same manner. We theorize that the positive relationship between supervisor BLM and (...) workplace cheating behavior through workaholism is strengthened when the psychological entitlement is high. The moderation-mediation model was tested with data from 193 employees working in various industries. Our findings demonstrate that under conditions of high psychological entitlement, workaholism resulting from supervisor BLM leads to workplace cheating behavior. Implications of these findings have been discussed. (shrink)

Public value facilitates the democratization of public policy making, it should be the common-sense and bottom-line for policymakers. However, it has not been paid enough attention by the practical and theoretical circles. How to realize the transformation from individual value to public value and make public policies be in line with citizens’ preferences, is vital for the democratic politics. How individual value becomes public value in the agenda-setting stage during the policy-making process? What are the (...) key influencing factors? Using the case of Yangzhou Chemical Co. Youjia Program and interview data, this paper studies the mechanisms that could make individual value be transformed to public value through deeply observing and measuring individuals’ attitudes, demands, motivations, beliefs, and preferences. We argue that (1) public value is an essential foundation for agenda setting and guidance to policy making, whereas individual value cannot naturally substitute value orientation in the public sphere. (2) Transferring individual value to public value can reduce divergence appearing in the subsequent stage in policy activities. (3) Factors that can influence this transformation are policy subjects, relations, rule and expression channels with various determinants and conditions. (4) Public value can terminate irrational and unreasonable policies or drag the policy issues back into the agenda-setting stage. This paper provides unique insights into why individual citizens enter the public sphere to take public actions so that the Chinese government can recognize additional public opinions, which makes cooperative governance be realized. (shrink)

For stakeholders, such as investors and lenders, to appropriately assess a company's financial performance, the reported accounting earnings must closely reflect the economic reality of the organization's financial activity throughout the reporting period. The degree to which reported earnings capture economic reality is called earnings quality. Managers have an ethical obligation to report high quality earnings to interested stakeholders in a timely matter. Accounting research has identified conditions within an organization, such as management compensation contracts and pending litigation that can (...) impact earnings quality. We extend this line of research by exploring whether another characteristic of an organization, gender diversity in senior management, influences the quality of reported earnings. Companies with more women in senior management are found to be more profitable and have higher stock returns after initial public offerings than those with fewer women in the management ranks. Our findings suggest that the improved bottom line for companies with more women senior executives is not produced through the management of earnings or lower quality earnings. Instead, earnings quality is positively associated with gender diversity in senior management. (shrink)

The term sustainability has become one of the most significant in the current era. It seems to be ubiquitous amongst academics, politicians, business leaders, media personnel and even the general public. It is no exaggeration to state that it is considered all over the world to be the most pressing issue to be addressed for the long-term future of the planet and its inhabitants. The topic is of course complex, and the issue of sustainability is under much debate as to (...) what it actually is and how it can be achieved, but it is completely certain that the resources of the planet are fixed in quantity and, once used, cannot be reused except through being reused in one form or another. At present, much of the discourse of sustainability has focused upon the environment and in particular upon climate change and the effects that this is having. Thus, the discourse has tended to be about mitigation. Sustainability of course requires all three pillars of the triple bottom line—economic, environmental and social—to be addressed. Indeed, it might be considered that the effects upon the social, and how we choose to live our lives, might well be the most profound effect of achieving sustainability. This book therefore focuses upon some of the many aspects of the social and how we can adapt our lives to accommodate the requirements of sustainability. it therefore takes a very different approach to addressing the issues of sustainability, while of course not ignoring the other pillars. This book therefore sets out to examine various aspects of the changes to personal, corporate and institutional behaviour which may have to come about in our search for sustainability. It is tended to address some of the issues and how they are being dealt with in various parts of the world. As always, our concept is to share best practice and thereby enrich both the discourse and our progress towards sustainability. Thus, we focus upon the current situation while also considering the extent to which the focus is changing so much that we need to think about new approaches to our understanding of behaviour and differing effects in practice. The international origins of the contributors to this book make this an original contribution taking some of the best ideas from around the world. This book therefore addresses these issues from a perspective not generally addressed by researchers, or even by politicians and the press. It therefore provides fresh perspectives upon the important issue of our common future. As always, this approach is based on the tradition of the Social Responsibility Research Network srrnet.org (a worldwide body of scholars with membership of several thousand), which in its 20-year history has sought to broaden the discourse and to treat all research as inter-related and relevant to business. This tradition has always been to explore the subject widely and to seek relevant solutions, while also sharing best practice. This book is based primarily upon some of the contributions from the network at our recent conference and shows both commonality and diversity in approaches and effects. (shrink)

Drawing on theoretical work on humans’ adaptive capacity, we propose that supervisors’ perception of top management’s high bottom-line mentality (BLM) has a dysfunctional effect on their ethical leadership practices. Specifically, we suggest that these perceptions hinder supervisors’ empathy, which eventuates in less ethical leadership practices. We also investigate, in a first-stage moderated mediation model, how supervisors high in trait mindfulness are resistant to the ill effects of perceptions of top management’s high BLM. Supervisors high (versus low) in this (...) trait are less likely to respond to perceptions of top management’s high BLM with reduced empathy that then hinders ethical leadership. Results from a multi-wave, multi-source sample of working adults from the Chinese high technology industry provide general support for our theoretical model. Theoretical and practical implications are discussed. (shrink)

Drawing on theoretical work on humans’ adaptive capacity, we propose that supervisors’ perception of top management’s high bottom-line mentality (BLM) has a dysfunctional effect on their ethical leadership practices. Specifically, we suggest that these perceptions hinder supervisors’ empathy, which eventuates in less ethical leadership practices. We also investigate, in a first-stage moderated mediation model, how supervisors high in trait mindfulness are resistant to the ill effects of perceptions of top management’s high BLM. Supervisors high (versus low) in this (...) trait are less likely to respond to perceptions of top management’s high BLM with reduced empathy that then hinders ethical leadership. Results from a multi-wave, multi-source sample of working adults from the Chinese high technology industry provide general support for our theoretical model. Theoretical and practical implications are discussed. (shrink)

This paper investigates the difficulties of creating economic, social, and environmental values when operating as a hybrid venture. Drawing on hybrid organizing and sustainable business model research, it explores the implications of alternative forms of business model experimented with by farmer owned, fairtrade social enterprise Cafédirect. Responding to changes and challenges in the market and societal environment, Cafédirect has tried multiple business model innovations to deliver on all three forms of value capture, with differing levels of success. This longitudinal case (...) study, therefore, provides a contribution to our understanding of how business models enact hybrid mission, providing a platform for triple-bottom-line value capture. In doing so, we are able to expand on the normative understandings of integrating hybrid objectives, and the complications of multiple types of value capture. (shrink)

In this paper, I consider the tremendous growth in the field of business ethics with reference to the way it is being "marketed". One hears the sales pitch that businesses ought to pay more attention to business ethics because doing so will in fact bring significant rewards. The bottom line here is self-interest. Given that the relationship between self-interest and morality has always been problematic in our tradition, I argue that we have some hard thinking to do about (...) what the bottom line in business ethics is, and about how business ethics ought to be marketed. In this regard, I briefly invoke several classics in our moral tradition and examine the ethics of business ethics in their light. (shrink)

_Management Ethics_ is a highly accessible and concise introduction to issues and key problems in the area of management ethics. Examines the obligations that managers have to their various stakeholders: employees, customers, shareholders, and the community Looks at topics at the cutting edge of business ethics, including the ethics of supply chain management, as well as dealing with the press and non governmental agencies Considers the concepts of sustainability and triple bottom line accounting Includes chapters on stimulating (...) the manager's moral imagination and promoting a unique theory of ethical leadership. (shrink)