The rise of CSR (corporate social responsibility) is creating a paradigm shift in contemporary corporate culture and organizational behaviour with shareholder and stakeholder activism on the rise as international banking crises and global corporate scandals dominate the headlines. Through accountability and transparency, fiduciary capitalism is being challenged to tie sustainability and corporate conscience to the bottom line. With the emergence of impact investing, social responsibility and ethics in corporate governance is becoming essential to long-term success in the new global…mehr
The rise of CSR (corporate social responsibility) is creating a paradigm shift in contemporary corporate culture and organizational behaviour with shareholder and stakeholder activism on the rise as international banking crises and global corporate scandals dominate the headlines. Through accountability and transparency, fiduciary capitalism is being challenged to tie sustainability and corporate conscience to the bottom line. With the emergence of impact investing, social responsibility and ethics in corporate governance is becoming essential to long-term success in the new global marketplace. Corporations need to demonstrate that ethical, environmentally conscious business practices and profit are no longer mutually exclusive. Justine Simpson and John R. Taylor's Corporate Governance Ethics and CSR gives the reader a comprehensive guide to today's requirements for governance and reporting that organizations must adopt to successfully strike a balance between financial gain and socially responsible, green business practices that enhance the greater good. Employing current examples (Walmart, Goldman Sachs, Citigroup) and case studies in both the public and private sectors, Simpson and Taylor have compiled a thorough and fascinating roadmap, including historical context, for anyone seeking to understand the complex workings of the international corporate economy that affects us all. This book is perfect for students of, and those wishing to participate in, this revolutionary wave sweeping our planet.Hinweis: Dieser Artikel kann nur an eine deutsche Lieferadresse ausgeliefert werden.
John Taylor was a Senior Professor in accounting and auditing at Leeds Metropolitan University. He has substantial experience of working as an accountant in the audit profession and was formerly financial director of a company in the clothing industry. Justine Simpson is a Professor in Accounting Financial Services at Leeds Metropolitan University She teaches professional accounting qualifications and management accounting, project management, forensic accounting and financial management modules on BA Accounting Finance degree and MSc Accounting.
Inhaltsangabe
Introduction 01 The need for trust Introduction Is trade free? A wider moral imperative? The history of the company Limited liability Ownership and control Moral hazard Shareholder objectives Institutional investors Institutional investor organizations Fiduciary capitalism Agency theory Agency costs Stakeholder theory The power of modern management The public sector 02 Corporate culture Introduction What is 'corporate culture'? Visible aspects of culture Sociability versus solidarity Sub-cultures and counter cultures Organizational climate Corporate morality Tone at the top Ethics in the workplace Corporate culture The public sector Ethics in the public sector 03 Ethical behaviour Introduction Ethical theories Aspirations and attitudes Individuals in organizations Motivation and the role of corporate culture Socialization Group attractiveness Socialization techniques Groupthink Identifying groupthink Rationalizing unethical behaviour Dysfunctional acts by individuals Preventing unethical behaviour and the role of management Ethics and the HR department Whistleblowing Bribery Act 2010 04 Principles of corporate governance Introduction History and background of corporate governance The link between corporate governance and ethics Definition of corporate governance Reports that have been produced in relation to corporate governance issues Key concepts and principles The relative merits of a framework approach to corporate governance verses a regulatory approach The role of the audit function 05 The role of the senior executives/board Introduction The responsibilities of directors/senior executives The importance of ethical behaviour for senior management The structures of controlling boards Alternative board structures The role of the chair The role of the CEO The role of non-executive directors and the importance of their independence The need for and structure of sub-committees 06 Assessing performance and remuneration of directors and senior executives Introduction Assessing the effectiveness of directors Goals and objectives Performance evaluation Corporate governance and directors' pay Greenbury and the remuneration committee Accounting requirements Non-audited information Audited information Executive pay: revolt of the shareholders Excessive rewards and shareholder rights International pay and reward systems 07 The audit function Introduction Auditing theory The development of the auditing profession The role of the external auditor Conflicts of interest Globalization Regulation of the audit profession Contrast rules-based and framework approaches to regulation Professional regulation and ethical codes Sarbox - the American way Is self-regulation good enough? Maxwell Communications Corporation Polly Peck TransTec The future of self-regulation The European Union and regulation The role of internal audit Independence The public sector The audit committee 08 Corporate governance and other stakeholders Introduction Definitions of stakeholders Guidance on stakeholder interests Internal corporate governance stakeholders External corporate governance stakeholders Institutional investors and corporate governance 09 Corporate Social Responsibility and its reporting Introduction The growth in importance of CSR reporting Definitions of Corporate Social Responsibility What is corporate governance? What is Corporate Social Responsibility and how does it link to corporate governance? Historical perspective of Corporate Social Responsibility The reality of Corporate Social Responsibility Getting to the bottom of the triple bottom line Auditors and Corporate Social Responsibility Social and environmental audits Social matters The European Union Eco-Management and Audit Scheme The International Council of Local Environmental Initiatives Global reporting initiatives: sustainability reporting guidelines Ethical Trading Initiative 10 Corporate Social Responsibility, its measurement, models and theories Introduction Corporate Social Responsibility measurement 11 Small companies, charities and other not-for-profit organizations Introduction Forms of organization Reporting Family-owned firms Charities and social enterprises The application of corporate governance to charities and small companies Corporate governance and growing businesses Problems with adopting corporate governance principles Institute of Directors guidance Family councils and family assemblies The larger family business Governance and finance The relevance of Corporate Social Responsibility to smaller organizations 12 Emerging issues Index
Introduction 01 The need for trust Introduction Is trade free? A wider moral imperative? The history of the company Limited liability Ownership and control Moral hazard Shareholder objectives Institutional investors Institutional investor organizations Fiduciary capitalism Agency theory Agency costs Stakeholder theory The power of modern management The public sector 02 Corporate culture Introduction What is 'corporate culture'? Visible aspects of culture Sociability versus solidarity Sub-cultures and counter cultures Organizational climate Corporate morality Tone at the top Ethics in the workplace Corporate culture The public sector Ethics in the public sector 03 Ethical behaviour Introduction Ethical theories Aspirations and attitudes Individuals in organizations Motivation and the role of corporate culture Socialization Group attractiveness Socialization techniques Groupthink Identifying groupthink Rationalizing unethical behaviour Dysfunctional acts by individuals Preventing unethical behaviour and the role of management Ethics and the HR department Whistleblowing Bribery Act 2010 04 Principles of corporate governance Introduction History and background of corporate governance The link between corporate governance and ethics Definition of corporate governance Reports that have been produced in relation to corporate governance issues Key concepts and principles The relative merits of a framework approach to corporate governance verses a regulatory approach The role of the audit function 05 The role of the senior executives/board Introduction The responsibilities of directors/senior executives The importance of ethical behaviour for senior management The structures of controlling boards Alternative board structures The role of the chair The role of the CEO The role of non-executive directors and the importance of their independence The need for and structure of sub-committees 06 Assessing performance and remuneration of directors and senior executives Introduction Assessing the effectiveness of directors Goals and objectives Performance evaluation Corporate governance and directors' pay Greenbury and the remuneration committee Accounting requirements Non-audited information Audited information Executive pay: revolt of the shareholders Excessive rewards and shareholder rights International pay and reward systems 07 The audit function Introduction Auditing theory The development of the auditing profession The role of the external auditor Conflicts of interest Globalization Regulation of the audit profession Contrast rules-based and framework approaches to regulation Professional regulation and ethical codes Sarbox - the American way Is self-regulation good enough? Maxwell Communications Corporation Polly Peck TransTec The future of self-regulation The European Union and regulation The role of internal audit Independence The public sector The audit committee 08 Corporate governance and other stakeholders Introduction Definitions of stakeholders Guidance on stakeholder interests Internal corporate governance stakeholders External corporate governance stakeholders Institutional investors and corporate governance 09 Corporate Social Responsibility and its reporting Introduction The growth in importance of CSR reporting Definitions of Corporate Social Responsibility What is corporate governance? What is Corporate Social Responsibility and how does it link to corporate governance? Historical perspective of Corporate Social Responsibility The reality of Corporate Social Responsibility Getting to the bottom of the triple bottom line Auditors and Corporate Social Responsibility Social and environmental audits Social matters The European Union Eco-Management and Audit Scheme The International Council of Local Environmental Initiatives Global reporting initiatives: sustainability reporting guidelines Ethical Trading Initiative 10 Corporate Social Responsibility, its measurement, models and theories Introduction Corporate Social Responsibility measurement 11 Small companies, charities and other not-for-profit organizations Introduction Forms of organization Reporting Family-owned firms Charities and social enterprises The application of corporate governance to charities and small companies Corporate governance and growing businesses Problems with adopting corporate governance principles Institute of Directors guidance Family councils and family assemblies The larger family business Governance and finance The relevance of Corporate Social Responsibility to smaller organizations 12 Emerging issues Index
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