This paper explores whether the modern corporate governance model is sustainable. For many, particularly large, corporations, there is a separation between ownership and management, with an emphasis by management on short-term gains at the expense of long-term sustainability. This paper explores...

In this Closer Look, we examine individual investor perception of ESG to gauge their concern for environmental and social issues, their view of whether fund managers should use their voting power to influence ESG practices, and their willingness to sacrifice return in the advancement of ESG...

Business process management (BPM) is an important area of organizational design and an acknowledged source of corporate performance. Over the last decades, many approaches, methods, and tools have been proposed to discover, design, analyze, enact, and improve individual processes. At the same...

Purpose: ISO 14001 is an International Standard of worldwide acceptance based on the concept that better environmental performance can be achieved when environmental aspects are systematically identified and managed giving a major contribution to Sustainability, through pollution prevention,...

This paper begins by examining the history of ISO 26000, ‘Guidance on Social Responsibility’. It then compares it with three other international standards in the field of CSR. After a brief examination of its contents, it offers a short critique of the Standard. The Standard assumes that, by...

Corporations which claim to be socially responsible should internalise their externalities. However, before internalisation can occur, corporations have to learn about, or construct, the nature and extent of those externalities. Similarly, corporations must construct the meaning and requirements...

Corporate Social Responsibility is a central issue in modern business and a main factor of companies' strategies for competitiveness in a global economy. The recent approval of ISO 26000 shows this general tendency to introduce social and environmental principles in global governance and...

German Abstract: Verschiedene Normen befassen sich mit Teilaspekte gesellschaftlicher Verantwortung. Mit ISO 26000 liegt nun erstmalig eine Norm zur ganzheitlichen Umsetzung gesellschaftlicher Verantwortung in Managementprozessen vor. Anders als z.B. ISO 14000 und SA8000 ist ISO 26000 jedoch...