4thInternationalConferenceonCSR,Sustainability,Ethics

&Governance26–28July2017

Perth,WesternAustralia

BOOKOFABSTRACTS

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TableofContents

Abstracts-KeynoteAddresses

Black,Leeora 9TheStateofCSRinAustraliaandNewZealand–A10-YearReflection

Bice,Sara 9ThePossibilityandPotentialofResponsibleMining

Chatterjee,Bhaskar 10TheIndianCSRModel

Fröhlich,Lisa 10CSRfromanEuropeanPerspective

Glauner,Friedrich 11ValuesCreationastheSourceofFutureViableValueCreation

Haski-Leventhal,Debbie 11CSRManagement,ResearchandEducation:ThePathwaysandPitfallsofSuccessfulUniversity-IndustryPartnerships

Hilson,Gavin 12Large-ScaleandArtisanalMinerPartnerships:AnUntenableCSRStrategyinSub-SaharanAfrica?

Huang,Haifeng 12CSRDevelopmentsinChina

Pechlaner,Harald 13ImportanceandchallengesofCSRfortourism–AnEuropeanperspective

Woodside,Arch 13CorporateSocialResponsibilityResearch:TourismApplications

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TableofContents

Abstracts–ParallelSessions

Abreu,Rute 14InstitutionalGovernance:EvidencefromPoliceForceoftheEuropendfor

CSRandTechnologyInformationCommunication:EvidenceontheBottledWaterIndustryinPortugal

CorporateGovernanceandCorporateFinance:EvidencefromFIFA’sAnnualReporting

AlSalmi,Hilal 15TheImpactofCorporateSocialResponsibilityProgramsinBuildingCorporateCitizenshipinOman’sOilandGasIndustry

Aluchna,Maria 15ClosingtheLoop–CircularEconomythroughSustainableInnovationLens

Alziyadat,Naser 16CSRfromanIslamicPerspective

Anggraini,LuhMicke 16CSRinHospitalityandTourismIndustryinBali,Indonesia:AReviewofImpactoftheInitiativesonDestinationSustainability

BalakrishnanNair,Praveen 16SustainableSocialEnterprise:ABalanceofSocialImpactandFinancialSustainability

Barry,Rebecca 17TheOpposition-ActivismandDocumentary-ACaseStudy

Bathurst,Ralph 17EducatingLeadersforaSustainableFuture

Beattie,Alan 17PollinateEnergy-BringingLifeChangingProductstoIndia'sPoorviaASocialEnterpriseModel

Briggs,Alan 18EngagingWithStakeholdersinRuralCommunities

Chao,Cheng-Min 18InvestigatingtheImpactsonBusinessAdministrationStudents’EntrepreneurshipIntentionfromModelofGoal-DirectedBehavior

Chen,Michelle(Sitong) 18AchievingHolisticSustainabilityinChineseandNewZealandBusinessPartnerships:AnIntegrativeApproach

Curtis,Sally 19InclusiveBusinessandPovertyAlleviation:TheImportantRoleofInstitutionsandCapacityBuilding

Dhlomo,Phumelela 19AFrameworkforSmallandMediumTourismEnterprisesinTshwaneTownships,SouthAfrica

Dobozy,Eva,BonaRocio 20CurtinUniversitysustainabilityframework:ACaseStudyofComplexSystemsThinkinginAction

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Duffe,Melanie 20

CapitalMarketReactionstoEnvironmental,SocialandGovernanceEvents

Efthimiou,Olivia 20DesigningSustainableFutures:TransformingCommunityAndBusinessPracticesThroughHeroicLeadershipInSocialInnovation

Ellis,Neville 21BusinessEducationForTheAnthropocene:WhatCanWeLearnFromOrganicism?

ElMuhammady,Fauzanah 21InstitutionalTransformation:ReviewingItsSustainabilityImpacttotheQualityImprovementofIslamicHigherEducationInstitutionsinIndonesia

Eabrasu,Marian 22OnThe‘SocialLicenceToOperate’AndQuestionsOfLegitimacy

Ferrie,Jo 22CollaborationforEarlyChildhoodOutcomesInAyeyarwadyMyanmar

Frank,Björn 22ImplementingGreenSupplierOrientationInTheFirm:TheEffectivenessOfGreenLeadershipAndGreenKnowledgeStrategies

CorporateSocialResponsibilityinBolivia:MeaningsandConsequences

Fröhlich,Elisabeth 23DevelopingAFrameworkToSupportCompaniesInAchievingTheSdgs:The“GreenProcurementCase”

Fulgence,Samuel 24TheContributionofCorporateSocialResponsibilityinSustainableDevelopment:TheoryandPracticeinDevelopingCountries-ACaseStudyofTanzania

Garcia-Chiang,Armando 24CorporativeSocialResponsibilityinMexico.TheSocialImpactAssessmentintheOilIndustryasaToolforLocalDevelopment

Gardner,Scott 25CSRReporting,StakeholderEngagementAndDesignConsiderationsForAustralianCorporationsInTheDigitalSocialNetworkEra

Gerdt,Sven-Olaf,Wagner,Elisa 25DoTouristsCareAboutSustainability?AQualitativeAnalysisOfOnlineHotelReviewsInGermany

Govinnage,Sunil 25CorporateSocialResponsibility:SomeObservationsOnTheNeedToShiftAnOldParadigm

GuixNavarrete,Mireia 26TheBlindSpotInSustainabilityReporting:IsMaterialityAnalysisIncreasingStakeholderAccountabilityAndTransparency?

Gungadeen,Sanjiv 26SustainabilityReportingByPrivateSectorOrganisationsInAfricanIslandEconomies:TheChallengesOfChange

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Hilson,Abby 27Entrepreneurship,PovertyandAccountability:CriticalReflectionsontheImpactofGhana’sLocalContentLawsonAffectedCommunities

StakeholderLegitimacyVersusSalience:ACaseofOffshoreCSRinGhana’sOilIndustry

Huang,Haifeng 28TheImpactofGreenSupplyChainonCorporateSocialResponsibility

IdaAyu,PutriWidawati 28PracticeOfCSRIn4And5StarHotelInTheProvinceBali

Ingram,Mark 28CreatingInclusiveBusinessviaSustainableLINCBusinessModel

Issa,Tomayess,Issa,Theodora 29CSRAndSustainabilityInHigherEducation:AnAustralianPerspective

Iqbal,Kamran 29HowDoesSociallyResponsibleHumanResourceManagementInfluenceEmployeeWell-Being?

Jain,Ameeta,Gopalan,Sandeep 30TheRoadLessTravelled:CSRLawandComplianceinIndianBanksComparedWiththeAsiaPacific

Khan,Majid 30InstitutionalImpactsOnCorporateSocialResponsibility:AComparativeAnalysisBetweenTheJurisdictionsOfNewZealandAndPakistan

Klinphanich,Wanpen 31TheCasualRelationshipModeloftheFeatureFactorsInfluencingEnvironmentalManagementReportofCompaniesListedOntheStockExchangeofThailand

Klomp,Stephen 31DirectorPerceptionsOfCSRImpact:Long-TermInvestmentForSocialGoodOrNecessaryCost?

Kradphet,Jiraporn 31TheProfessionalismofAccountantsRelatedtoEarningsQuality:ACaseStudyofIndustrialEstateinAyutthaya

Kusnardi,Eri 32CorporateSocialResponsibility(CSR)andSocialEntrepreneurshipInFavourOfImprovingtheQualityOfLifeSociety

Langres,Nericel 32WeAreOne-TransformingCommunitiesThroughDecisionMakingPartnerships

Lin,Fangqiang 32CanCorporateSocialResponsibilitypromotefirmperformance?EvidencefromChina’slistedfirmsintheautomotiveindustry

Lin,Mei-Lan 33ComparingtheViewsofPractitionersandEducatorsontheImportanceofEducatingSocialInnovation

Lu,Hualiang 33StudyontheimpactofleadershipstyleandCSRpracticesonperformanceofChineseagriculturalfoodenterprises

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Lu,Hao-Te 33AComparisonbetweenHospitalityEmployeesandStudentsforWorkValuesandEthicalDecisioninTaiwan

EthicalDecision-MakingBeforeandAfterEthicsEducation:TheImpactofTeachingMethodFormat

Macau,Flavio 34RelationshipsbetweenLEEDCredits,GDP,PopulationandEducation:AData-DrivenStudyBasedOnEvidencefromtheBrazilianDevelopingMarket

TopManagementEnvironmentalStrategyRhetoricAndEmployeePerceptionInASustainabilityFlagshipCompanyInBrazil

MaimonSchiray,Dalia 35CreativeEconomyAsASocialInnovation:LessonsFromRioDeJaneiroPontosDeCultura

BrazilianSRIFunds

Malaipia,Siripron 36TheStudyOfCausalRelationshipModelOnSustainableCorporateSocialResponsibilityReportOfCompaniesListedOnTheStockExchangeOfThailand

Marchioro,Gary 36TheInterpretationandImplementationofCER(CorporateEnvironmentalResponsibility)PoliciesandPracticeswithintheBaliInternationalHotelSector

May,Stephanie 36EconomyMeetsSustainability:PurchaseDecisionsOfYoungConsumersWhenBuyingANewSmartphone

McCagh,Christine 37CanPeopleExperienceMeaningfulConnectionsWithWildlife?AnOpportunityForWildlifeConservationMarketingStrategies.

McDermott,Taylor 37Labels:AreTheyFoolingUs?

McKenna,Brent 38ACaseStudyAsACritiqueOfCompetingSustainableDevelopmentAgendasDrivingChangeInTheBoomBustPilbaraRegionOfWesternAustralia

Minh,Nguyen 38AConceptualFrameworkofCorporateSocialResponsibilityinVietnam

Mitra,Nayan 39CommunicatingCorporateSocialResponsibilityinthePostMandatePeriod:EvidencefromIndia

MohdNasir,Norita 39MaqasidAl-ShariahAndTheFrameworkForCorporateEnvironmentalCareInMalaysia

Murti,Desideria 39SameOldTownwithaBrandNewStory:ExploringtheSustainablePreservationofTsumagoOldTownfortheNationBrandingOfJapan

Nanayakkara,Indira 40CorporateSocialResponsibilityAndPreventingCorporateHumanRightsAbuses:ChallengesInSriLanka

Nath,Shobod 40WhySupplyChainSustainabilityMattersForDevelopingCountryApparelSuppliers?AnIntegratedFramework

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Nguyen,Giang 41SustainableCoffeeSupplyChainManagement:AnEmpiricalStudyInBuonMeThuotCity,Daklak,Vietnam

O’Brien,Ingrid 41Co-CreatingACSRStrategyWithCustomersToDeliverGreaterValue

Paull,Megan 41AuthenticityInCorporateAndEmployeeVolunteering:ImportantForEmployeeEngagement

Pechlaner,Harald 42DestinationNetworkResponsibility–TheRoleofLeadershipintheContextofJointResponsibilityontheWaytoaResilientDestination

Philip-Harbutt,Lisa 42SoWhat’sArtGotToDoWithSustainableLeadershipDevelopment?

Phoprachak,Dararat,Neungvanna,Upawadee 43TheInfluenceOfCorporateSocialResponsibilityReportingBasedOnFirmCharacteristicsOnFirmValueOfTheCompaniesListedOnTheStockExchangeOfThailand

Phoprachak,Dararat 43TheImpactsOfCSRDisclosureOnFirm’sValueOfCompaniesListedOnTheStockExchangeOfThailand

Poddar,Anushree 43TrendsInCSRPracticesAndInvestmentsByIndianCorporatesInRelationToSustainableDevelopmentGoals

Prafitri,Rizki 44CreatingSharedValue(CSV):HowitdiffersFromCSR

Puangyanee,Senee 44CausalRelationshipModelofFirmCharacteristicsFactorsandGoodCorporateGovernanceAffectingthePerformanceoftheCompaniesListedOntheStockExchangeofThailand

Rahim,Mia 44Enlightenedshareholderprimacyonthehybridizationofcorporations:Riseofanewformofcorporatesocialresponsibility?

Rahman,Masuka 45SustainableFoodSecurityintheGlobalAspect-TheSDGApproach

Raste,Arun 45CSRInDevelopingCountries:ACaseStudyOfIndia

Roche,Charles 46DispossessionAndCSR:UnderstandingDifferingViewsOnExtraction

Sajjad,Aymen 46GreenSupplyChainManagement:ANewZealandPerspective

CorporateApproachToHumanSustainability:WorkforceWellbeingInJapaneseCompanies

Schepis,Daniel 47CorporateApproachesToIndigenousStakeholders:AnalysingAnEmergingReconciliationParadigm

Sharma,ApurvaKirti 47CSRInLaw-ACaseForBenefitCorporationLegislationInAustralia

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Silva,Analice 47TheEvolutionOfTheSocialInvestmentsBondsInBrazil:ChallengesAndContributionsForTheSocialFinancing

Stewart,Jane 48AdaptiveSustainability–BusinessManagementInAnAgeOfDisruptionAndTransformation

Swain,Biswanath 48FateOfCSRInIndia:AnIntegratedEthicalFailure

Talukder,Byomkesh 48Multi-CriteriaSupplyChainDesignAndManagementToolForFoodConvergentInnovationInDairyBusiness

Thomas,AmosOwen 49UncoveringtheDarkTrades:ShadesofIllegitimacy

Tian,Xiaowen 49TheEthicalDilemmaOfFacilitationPayments

Ullah,MdShahid 50CSRPracticesInDevelopingCountries:DeterminantsAndDirectionsForFutureResearch

Volgger,Michael 49InducingMoreAltruisticDecisions:ExploringTourists’(Non)UseOfSustainabilityInformationInAccommodationChoices

vonGehlen,Kristina 50TowardsAMoreComprehensiveReportingOfSocialValueCreationInCorporationsThroughTheUsageOfLifeSatisfactionIndeces

Wheeldon,Anita 50BeyondTheNumbers:ResearchingTheRealExperienceOfBurnout

Wohlgezogen,Franz,Jacqueminet,Anne 51OpportunityOrObstacle?TheRoleOfAmbiguityInTheImplementationOfSustainabilityPolicies

Yan,Min 51RevisitTheStakeholderTheoryAsTheCorporateObjective

ZainUlAbedin,Muhammed 52IsPensionFundGovernanceTheNewCorporateGovernanceForLong-TermSustainability?

Zou,Weikang 52GreenFinancingTravelingAlongThe“SandsAndWaves”OfThe“NewSilkRoads”-BlueprintOnResponsibleInvestmentInChina-LedOneBelt,OneRoadInitiative

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Abstracts-KeynoteAddresses

Black,LeeoraAustralianCentreforCorporateSocialResponsibility,Australia

TheStateofCSRinAustraliaandNewZealand–A10-YearReflection

CSRpracticeinAustraliahasevolveddramaticallyinthelastdecadefromemergenttoanestablishedandwell-recognisedmanagementpractice.Leadingcompanies,andahostofotherentities,areeitherdoingCSRorlookingatCSRinitsmanyguises,innumbersthatsignalanewprofessionhasarrived,onewesorelyneedtofacethechallengesofbusinessandsocietynowandintothefuture.ACCSRhasbeentrackingthenatureofCSRpracticeinAustraliathroughsurvey-basedresearchforadecadesince2007.ResultsofallourstudieswerepublishedonACCSR’swebsiteandformastoryofCSRdevelopmentinAustralia,andsince2013,inNewZealandaswell.In2008,weadoptedthetitle,TheStateofCSRinAustraliaAnnualReview,and have continued to produce anAnnual Review in the subsequent nine years. In that time, we havewitnessed anddescribedthedevelopmentofCSRpracticeandthebusinessenvironmentforCSRprogressandachievement.Inthiskeynoteaddress,ACCSR’sManagingDirector,DrLeeoraBlack,willreflectonthechangesinCSRpracticeoverthelastdecadeandthetrendsithasinfluencedorbeeninfluencedby.TheAnnualReviewhasatvarioustimesaddressedthemanyaspectsofCSR: the business case, CSR governance, the nature of CSR work and the values of CSR workers, CSR leadership,organisationalmaturitystagesofCSR,challengesinCSR,innovationinCSR,CSRdifferencesamongindustries,theimpactofinternationalframeworksforCSR,andCSRmanagementcapabilities.DrBlackwilltellthestoryofCSRinAustraliaandNewZealandthroughthelensofadecadeofpublicreporting.

Bice,SaraTheUniversityofMelbourne,Australia

ThePossibilityandPotentialofResponsibleMining

Responsibleminingdoesn’thavetobeanoxymoron.The21stcenturyminingindustryisonethatcannotaffordtofocusonly on pure financial strength. Today’s viability comes largely through reputation, legitimacy, acceptance (or at leasttolerance) by communities, political acuity and social engagement. Responsiblemining involves holistic assessments ofcompanies’ impacts, including on economic, social, human rights and environmental aspects, and on Indigenouscommunities. In the best cases, it involves understanding how an individual company’s impacts might contribute toaccumulatedimpactsfeltwhenmultipleminersoperatewithinageographicregion,likethePilbaraorHunterValley.Atthesame time, responsiblemining is not a licence todig.Whilehumankindwill continue to requiremining andextractivesproductswellbeyondourlifetimes,currentknowledgealsotellsusthatfossilfuelsarebeyondtheboundsofresponsibilityandwemustlooktoalternatives.Thiskeynoteaddresswillconsiderthekeycomponentsofresponsibleminingpractice,from a social/community perspective. Itwill engage the role of impact assessment and community benefit and impactagreement-making in assisting tomitigatemining’s negative impactswhile supporting communities to achieve benefitspossible through socio-economic development associatedwithmining and extractive projects. At the same time, itwillinterrogatethetrade-offsthatnecessarilyaccompanyminingoperationsandthetoughethicaldebatesthatunderpinthose.

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Chatterjee,BhaskarFormerlyIndianInstituteofCorporateAffairs,India

TheIndianCSRModel

ThenewIndianmodelofCSR,asenvisionedinitsrecentlyformulatedlegislation,marksasignificantdeparturefromearlierconcepts–bothWesternandIndian.Itbeginswiththetwinassumptionsthatself-regulationisaseriouslylimitedandlimitingapproachandthatCSRcanandmustbeintegratedwiththeinclusivedevelopmentofthenation.Thelegislation–afirstofitskindanywhereontheglobe–seekstocreateanenablingenvironmentwherethegovernment,corporatesandthecivilsocietysector,formatriad,workingtogetherandintandem,toexecutedevelopmentprojectsonthegroundforthebenefitofthepoor,thedowntroddenandthemarginalised.InthenewIndianmodel,corporatesaboveacertainthresholdlevelofprofits,turnoverandnetworth,areexpectedtoprovidefinancialresourcesforprojectstobeexecutedatthegroundlevelbynon-profits.Theexpectationisthatcorporateswiththeiragility,innovation,speedofexecutionandin-builtefficiencieswillbeabletooverseetheimplementationofprojectsthatarereplicable,scalable,impactgeneratingandresult-oriented.Non-profits,asimplementingagencies,willbeabletoharnesstheirproximitytogroundlevelrealitiesandtheirappreciationofcommunityneedsandaspirations,totargetandexecutetheseprojects.GovernmentisexpectedtoplayacatalyticandenablingroleandpromotetheultimateCSRgoalofbenefitingthepoor.AttheheartofIndia’snewCSRlegislationlies:

• Greatertransparencyandaccountability;• Measurementofactualspendingbycorporates;• Contributionof2%ofprofitstoCSRactivities;• InvolvementoftheBoardsofcompaniesinallCSRwork;• Synergybetweencorporatesandnon-profits;• StrategicCSRasopposedtocharityorphilanthropy.

Fröhlich,LisaCBSCologneBusinessSchool,Germany

CSRfromanEuropeanPerspective

Globalization,climatechangeandadramaticincreaseoftheworldpopulationforceustodevelopaglobalunderstandingofCSR. The Paris Climate Agreement or the introduction of the UN SDGs demonstrate a kind of political understanding.Howeverwehavetoaccepttheculturaldifferencesinthisprocessandhavetofindwaystodealwiththemfromacompanies’perspective. In defining a “Sustainability Sweet Spot” new products and services, processes and businessmodels arise.AlthoughtheEuropeanUnioncameupwithajoiningdefinitionofCSREuropeancountrieslivedifferent‘types’ofCSR:UnitedinDiversity!Europeisovercomingtheolddualismbynotfocusingon“givingmoneybacktothesociety”butearningmoneyandactingsustainablyatthesametime.BasedondiscussingthemajordifferencesoftheCSRunderstandingbetweenEuropeandAmericathenewCSRbasedmanagementunderstandingCologneBusinessSchoolisimplementingwillbeelaborated.

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Glauner,FriedrichCulutalImagesWertemanagement,Germany

ValuesCreationastheSourceofFutureViableValueCreation

Ifweanalyzethedevelopmentofourglobaleconomywithaninterdisciplinaryview,combiningthepsychologyofmotivationwithananalyticalviewofthedynamicswhichshapetheactionsofsocial,economic,andbiologicalsystems,wehavetoacknowledgethatourmentaleconomicmodelstriggeradevelopmentthatcouldbelabeledastheParadoxofDestructiveWealthCreation.Inconsistsinthefactthatourindividuallyrationaland,initself,highlysuccessfuleconomicbehaviorslead,onthegrouplevelandthelevelofthewholesystem,tooutcomeswhich,byandlarge,arehighlydestructive,asitplacesnotonlythesocial,ecological,andeconomicsourcesofthiswealthcreationprocessinexistentialjeopardy,butincreasinglyalsothreatensanevermorebroaderfieldofactorswhostandtoloseinthegamesofdisruption.Ifwewanttosolvethisparadoxinawaythatservestoreversethisinherentdestructivenessofourwaysofdoingbusiness,wemustreplacethementalmodelsofeconomy,strategy,andbusinessmanagementwithamodelthatservestwocausessuccessfully:firstandonthemicrolevelofindividualactors,whetheritbehumansorsinglecorporations,thismodelmustyieldopportunitiestogain individual competitiveness in the development of business models that serve the human pursuit of wealth,acknowledgement,anddifferentiation.Second,andseenfromthesupralevelofglobalsystems,thismodelmustdeliverablueprintforbusinessmodelsthatarenotonlyhighlysuccessfulinservingindividualinterests,butwillalsodeliveraddedvalue potential that could increase individual competitiveness, as they foster additional and new natural, social, andeconomicresourcesonthesupraleveloftheglobalsystems,uponwhichindividualbusinessmodelsandglobalsystemsaredependent.Forestablishingsuchamodel,wemustrefertobiologicalandpsychologicalargumentsmorethantotheethicalconcepts being discussedwithin the arena of business ethics (as for example the concepts of trust, responsibility, andsustainability).

Haski-Leventhal,DebbieMacquarieUniversity,Australia

CSRManagement,ResearchandEducation:ThePathwaysandPitfallsofSuccessfulUniversity-IndustryPartnerships

Whenexaminingthestakeholdersofanygivencompany,doyoueverincludethelocaluniversitiesandbusinessschoolsinthelist?AssociateProfessorDebbieHaski-LeventhalinitiatedandledaMGSMCSRPartnershipNetwork,anetworkofleadingAustralianandinternationalcompanies,nonprofitsandgovernmentaldepartmentsaimedatdevelopinganevidence-baseddialogueonCSR.Heraimwastocreateaninclusivegroup,whichwouldleadtogetherCSRresearch,shareknowledgeandimpactmanagerialpractice.Inthistalk,Debbiewillshareherjourney,lessonsandstoriesfromrunningsuchapartnership.Someoftheresearchprojectsconductedbythisgroup,includingastudyoncorporatevolunteeringandastudyondisasterrelief,willbepresented.DebbieHaski-Leventhal isalsohighly involvedwiththeUnitedNationPrinciplesforResponsibleManagementEducation (PRME),annuallyconducting international studiesonMBAstudentsand theirattitudes towardsresponsiblemanagementeducation.Shewilldiscusstheroleofindustryinresponsiblemanagementeducationandwillraisethought-provoking questions about the relationship of industry and academia when it comes to educating the nextgenerationofbusinessleaders.Someinterestingfindingsfromtherecentannualsurveywillbeshared.

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Hilson,GavinTheSurreyBusinessSchool,UK

Large-ScaleandArtisanalMinerPartnerships:AnUntenableCSRStrategyinSub-SaharanAfrica?

In recent years, conflicts between artisanal and small-scale mining (ASM) groups and large-scale mine operators haveintensifiedacrosssub-SaharanAfrica.Thelatterhavestruggledtosecureviableplotsoflandandultimately,alicensetooperate,whichhasdrivenmanytoencroachontoconcessionsdemarcatedtothelatter.Clashesbetweenthetwoparties,whichhaveofteninvolvedsecurityforcesandthepolice,havetypicallybeenviolent,culminatingincasualtiesandcostlydamages.SeveralNGOs,donors,hostgovernmentsandacademicshaveweighedinontheproblem,callingonlarge-scalemineoperatorstoinitiatedialoguewiththesmall-scaleminerswhoareworkingillegallyontheirconcessions,withaviewtoassistingandpossibly forgingworkingpartnershipswiththem. Doingso, thesepartiesargue,willgoa longwaytowarddiffusing ongoing tensions as well as preventing future conflict. The management of a number of large-scale miningcompaniesoperatingintheregionhavesincerespondedtothesecallsbybrokeringagreementswithunlicensedsmall-scaleoperators.Theyhavebrandedthesemovesas‘CorporateSocialResponsibility’(CSR).

ThispresentationwillreflectcriticallyontheappropriatenessandimpactofthisCSRstrategy. Itwillarguethatcallsforworkingpartnershipsbetweenlarge-scaleandsmall-scalemineoperatorsareshort-sightedbecausetheyareuntenableoverthe long term,andhaveovershadowedmore importantanalysiswhichdrawsattention towhyconflictsbetween thesepartieshavesurfacedinthefirstplace.Drawingonfindingsfromrecentresearch,thepresentationmakestwocontributions.First,ithelpstoclarifywhythesedisputesareintensifying.Insub-SaharanAfrica,excessiverent-seeking,manifestedasalarge-scalemining‘bias’orhostgovernments’preferenceformore-easilytaxableindustrialactivity,hasderailedeffortstosupportandformalizeASM.Second,thepresentationexplainswhytheregion’slarge-scalemineoperators,despiteoftenportrayingtheirdialoguewithunlicensedsmall-scaleminersasCSR,haveproceededwithconsiderablecaution.FindingsfromresearchrevealthatminemanagersareunwillingtocommitfullytosupportingASMbecausetheydonotwishtobesaddled with the responsibility for nonemployees present on company concessions; struggle ‘selling’ the idea ofpartnerships,andpotentiallyrelinquishingunusedlandtosmall-scaleoperators,totheirshareholderbase;andmustplanfortimeswhenmineralprices,particularlyforpreciousmetalsandstones,increase,inwhichcasedepositsthatsmall-scaleoperatorshavebeen‘permitted’toworkmaybecomeprofitableforthecompanytoextract. DespitetheenthusiasminNGO,donorandpolicymakingcirclesaboutpartnershipsbetweenlarge-scaleminersandASM,theseniormanagementoftheformergenerallyviewthelatterasamajorrisktooperations.Moreover,thoseindividualswhoengageinASMarenotinterestedina‘liveandletlive’policy.Theyratherwantlegitimateminetitlesandthesecurityoftenurethatcomeswiththese.

Thispresentationcalls foracritical ‘rethink’of theseconflicts,withspecialemphasisonprevention. Theobjectivehereshouldbetominimizesalience:specifically,toensurethatlarge-scaleminersremainperipheralstakeholdersforASMandviceversa.Itisarguedthatthiscouldbeachievedifthealluvialandnear-surfacehardrockdepositswhichsmall-scalemineoperatorscovetareidentifiedand‘blockedout’atanearlyphaseofreform,andnotincludedaspartoftheconcessionsdemarcatedtoforeignlarge-scalemineralexplorationandminingcompanies.Doingsowouldgoalongwaytowardensuringthatbothtypesofminerscoexistinharmonyinsub-SaharanAfrica.

Huang,HaifengPekingUniversityHSBCBusinessSchool,China

CSRDevelopmentsinChina

Despitetheprogresshumanityhasmadeinthepast,humanityisstillfacingtremendouschallenges,suchasclimatechange,environmental degradation and income inequality, to name only a few. By forming the Global Compact, corporationsworldwide,includingmoreandmoreChinesecompanies,showthattheywanttomakeanetpositiveimpactandcontributeto resolving these problems. This keynote addresswill discuss recent developments of CSR in China.Most notably, theinternationalizationoftheChineseeconomyprovidesanexcellentenvironmentforCSRtoflourish.Chinesecorporationshave access to qualified international talents, capital to purchase modern equipment and the will to compete withinternationalcompetitorsintheareasofCSRandsustainability.Togiveanideaofthisdevelopment,thecasesofHuaweiand EDUI will be introduced in this keynote address. But there are still many challenges. For example, the seriousenvironmentaldegradationcontinuestobeahurdletotrue,crediblesustainabilityoftheeconomy.Themostimportantly,there continues tobea strongworldwidedemand forunsustainableproducts. Ina globalizedeconomy, this is the truechallengeforCSRthatneedstobeaddressed.Otherwise,pollutingindustrieswhichChinahasinheritedfromEuropeandtheUSmightcontinuetobeoutsourcestotheChinesecountrysideorSoutheastAsiancountrieslikeVietnam,IndonesiaandMalaysia.

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Pechlaner,HaraldKatholischeUniversitätEichstätt-Ingolstadt,Germany

ImportanceandchallengesofCSRfortourism–AnEuropeanperspective

CorporateSocialResponsibility (CSR) isa topic that iswidelyrecognized invarious industriesasonepossibleattempttoaddresssocietalandecologicchangeprocessesinturbulenttimes.Tourismisdirectlyaffectedbythesechallengesbothfromasupplyandfromademandside.Often,tourismisalsocriticisedasbeingadriverfornegativechangeprocesses,notably,whenasocalled“CarringCapacity”issurpassed.Differentinitiativesshowthattourismactorsseriouslyfeelaccountableforsocietyinmanyways.Hence,therearesomepeculiarities,actorsinthetourismindustryhavetoconsider,whentheyuseCSRasastrategytoaddresstheirbusiness’impactonsociety.Thekeynotewillportraytourism-specificcharacteristicsof CSR activities by discussing examples from a European perspective. European tourism destinations often can becharacterised as community-baseddestinations that commonly are characterizedby a complexDestinationGovernance(Pechlaneretal.2012).Smallandmediumsizedenterprises(SME)playanimportantrole.ThisiswhyCSR-initiativesnotonlycanbebasedonanenterpriselevel,buthavetobeorganizedonanetworklevelofheterogenicactors:asocalledDestinationNetworkResponsibilityissuggested.CSRinTourismindustryisatanundevelopedearlystage(Colesetal.2013),buthashighpotentialinbecomingacoreconceptintourism,bothonacompanyandaregionalordestinationlevelastouristsareinterestedintheunderstandingofproblemsandtheparticipatinginthedailylifeofdestination’sinhabitants.ThisdemandcanbedirectlyaddressedbyCSR-initiativesandbythiscancontributetothecompetitivenessofatourismregion.

Woodside,ArchBostonCollege,USA/CurtinUniversity,Australia

CorporateSocialResponsibilityResearch:TourismApplications

Authenticperformancesofdestinationeventswheretouristswerenotoriginallyinvolvedbecomesyntheticwhentouristsarepresent.Care canbe taken to lessen thedegrading in sucheventsby thepresenceof touristsby thequalityof thedirectionanduseofauthenticplaces,actors,props,timing,andadditionalconditionsoftheauthenticenactments.Manyrecipes(profiles)ofvisitorsmayincludethedesiretoexperienceashallowormid-levelgazeonadestinationenactmentwithsomeauthenticingredients—achievingadeepgazemaynotbeamotivationforthevisit.Problematictothisperspectiveisthatthepresenceofsuchtouristsvitiatestheenactment.Governingorganizationsattempttosolvethedilemmaoftouristwantingtovisit/gaze-uponauthenticdestinationenactmentsandtherebydegradingtheenactmentsbyrequiringthetouristto qualify for such visits and to restrict the enactments by time, place, actors, and other ingredients occurring in theenactmentproduction.Forexample,onlymembersoftheIslamfaitharepermittedtobevisitors/pilgrimstoMecca/Makkah;thus,touristsarenolongerstrictlyobserversfromafarbutareviewablecorrectlyascastmembersinauthenticenactments(e.g.,theIslamHajjpilgrimageandrituals.

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Abstracts–ParallelSessions

Abreu,Rute,RamosSofia,Perez-Lopez,José-AngelGuardaPolytechnicInstitute&UDIP-IPG&CICF-IPCA/SevilleUniversity,Spain

InstitutionalGovernance:EvidencefromPoliceForceoftheEuropendfor

Theresearchfocusesoninstitutionalgovernance,ingeneral,andonauditingresultsinparticular.Today,thedisclosureofrisksisthereductionofinformationasymmetryofthecitizenandthesociety.Indeed,intheareaofthedefenseandthesecurity, the primary concerns ofmilitary and police forces in Europe and theworldmust promote the risk disclosureregulationwhichimprovesthequalityandtheroleofregulationatinstitutionalgovernancelevel.Themethodologywillbespread between the theoretical analysis focused on the military forces integrated in EUROGENDFOR to evaluate theprinciplesofgoodmanagement,aswellas, reviewofprograms,operations,systemsandproceduremanagementof thepolice forces to assess whether they promote the economy, efficiency, effectiveness and quality in the use of theseresources. Also, the empirical analysis of this research, it reflects good practices of each military force integrated inEUROGENDFOR,consideringacomparativemethodthatisquiteeffectivesinceitisanorganizationthatintegratessevenmilitarizedpolice forcesofdifferentcountries ina singleentity.Therewillbeprovidingevidences fromthe institutionalgovernanceatmilitarylevelfocusedoncrisismanagement.Inconclusion,thisisamatterofgreatconcern,becausethemainreasons are related with terrorism and the organized crime, the cybercrime, the proliferation of weapons of massdestruction,regionalconflicts,statefailureandclimatechange.Theauthorswillprovidepracticalimplicationsforregulatorsandfor theforces integratedontheEUROGENDFOR inordertodefinethepoliticalandeconomicpriorities, topreservepeace, to safeguard human rights, to prevent conflicts and to strength international security, in accordance with theprinciplesoftheCharteroftheUnitedNations.

Abreu,Rute,Almeida,Rita,Perez-Lopez,José-AngelGuardaPolytechnicInstitute&UDIP-IPG&CICF-IPCA/SevilleUniversity

CSRandTechnologyInformationCommunication:EvidenceontheBottledWaterIndustryinPortugal

TheaimofthisstudyistoexaminewhattypologyofCSRdisclosureonline,intheparticularcontextofthebottledwaterindustryinPortugal.Thesampleiscomposedby26bottledwatercompanieswhichcurrentlyreportthetreepillarsofCSRinordertoverifyitsrelevanceintermsofgeneralinformation,productinformationandenvironmental,economicandsocialinformation.Thegrowingchangesthathappeninthebusinessworldareforcingorganizationstobeinsertedinthecontextofnewtechnologies,whichisabasicprincipleforthosewhowanttodevelopcloserrelationshipswiththeirstakeholders.The information systems in their structures figure as part of competitive power with an operational and financialperformancegrowth,aswellasthepromotionofCSRdisclosure.ThemethodologyoftheresearchstartsontheliteratureanalysisandfollowbythecompaniesCSRreportsinordertorecognizeandtovalidatetheirsociallyresponsibleactivities,toaccomplishtheirresponsibilitytostakeholders,tomanagepublicimpressionsandtoimprovetheimageandreputation.Toreach these aims, companiesmust disclose CSR information,which comprises important features of the report such asrelevance,reliabilityandcomparability.Onthebasisoffindings,thedisclosureonlinehasemergedasanimportantresourceofCSRdisseminatinginformationandcommunication,becausetheinternetchannelhasauniversalaccess.Theinternet,mobilecomputing,socialnetworksandothertechnologyadvanceshavebecomeessentialtoimprovetheusefulnessoftheCSRinformationprovidedbythecompany's.Thebottlewatercompaniesareadoptingtheirdisclosuredecisionsinordertodifferentiatethemselvesintermsoftechnology,performanceandtheircompetitiveposition.

Abreu,Rute,BruecknerMartinGuardaPolytechnicInstitute&UDIP-IPG&CICF-IPCA,Portugal/MurdochUniversity,Australia

CorporateGovernanceandCorporateFinance:EvidencefromFIFA’sAnnualReporting

Thepurpose of this research is to examine the corporate governance (CG) and corporate finance (CF) strategies of theFédérationInternationaledeFootballAssociation(FIFA).ThepaperaddressesthelinkbetweenCGandCFviewedthroughaframework of legitimacy and citizenship theories. In light of the growing pressure on football teams to adopt strategicdecisionsandsustainablepractices,thesportneedsanewvisionofCGandCF.Indeed,itisinFIFA’sbestinteresttopursueboth‘financialfairplay’andtopromotebestCGandCFpracticesamongitsmembers.Methodologically,thetheoreticalpartoftheresearchpresentsareviewoftheliteraturetocontextualizeCGandCFandprovidesasynopsisoftheorganizational

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andlegalissuesinfootball.Also,differentresearchstreamswillbeinvestigatedtoshowcitizens’perceptionsofFIFAastheinternationalumbrellaorganisationforthesport.OntheempiricalsideofthestudyacontentanalysisispresentedofFIFA’sannualreportsreleasedbetween2002and2016togaugewhetherandhowCGandCFprincipleshavebeenadoptedandimplemented by the organization. The results point to increased and improved disclosure efforts by FIFA but alsoinconsistencieswhenjudgedinlightofperceivedbestpracticeintheareasofCGandCF.CGandCFarekeytomitigatingandmanagingprevalentuncertaintiesandrisksintoday’ssportsenvironment,andthefindingsfromthisstudyunderscorethe need for FIFA to promote regulations, controls and sanctions and foster cooperation, networking, education andcommunicationtochangecorporatebehaviourinthesport.

AlSalmi,Hilal,Mohammed,JihadInternationalBusinessSchool,UniversityofTechnologyMalaysia(UTM),Malaysia

TheImpactofCorporateSocialResponsibilityProgramsinBuildingCorporateCitizenshipinOman’sOilandGasIndustry

Corporatesocialresponsibility(CSR)hasgainedfarmoreimportancewithintheoilandgasindustrycontextinthesultanateof Oman to face the score of challenges namely sustainable development, globalization, governance, corporate sectorimpact,communications,finance,andethicsamongothers.TheoilandgasindustryisaleadingsectorofbusinessthathastocontinuouslyengageinCSRpracticessuchassocial,economic,political,legal,technologicalandenvironmentalareas.Anin-depthanalysisofoilandgascompanies’websiteandannualCSRreportsuncoveredthatOmanoilandgascompaniesengage incorporatesocial responsibilityactivities focusingonhealth,sports,education,andtheenvironment.However,therearesomechallengeshavebeenidentifiedaslackofawareness;gainingtoplevelsupports;youthunemployment(i.e.,lackofengagingCSRassocialentrepreneurship);lackofrecyclingandenvironmentalconcerns(i.e.,lackofengagingCSRasanenvironmentalmovement);difficultyinquantifyingthebottomlineofCSR.Underpinnedbysocialexchangeandsocialinformationprocessingtheories,thisstudyaimsatscrutinizingtheimpactofCSRprogramsinbuildingcorporatecitizenshipandinthefurtherstageproposingaconceptualresearchmodelthatinvestigatesemployers'perceptionsofcorporatesocialresponsibility practices within oil and gas industry context. The results have important implications about employees'perceptionsofcorporatesocialresponsibilitypracticesandtheaforesaidoutcomes.

Aluchna,Maria,Rok,BolesławWarsawSchoolofEconomics,KoźmińskiUniversity,Poland

ClosingtheLoop–CircularEconomythroughSustainableInnovationLens

Circulareconomybasedonthe‘closingtheloop’ofproductlifecyclesisexpectedtobringbenefitsfortheenvironmentandthe economy as well as to contribute to the responsible business conduct. Circular economy promises significantenvironmentalandeconomicbenefits.Thesebenefitsrefertoreducedusageofresources,lowerimpactonenvironment,costsavingsandjobscreation.Thebiggestpromiseofcirculareconomyistheeconomicgrowthdecoupledfromresourceuse. For financial investors, the promise is even more exciting and means decoupling value creation from resourceconsumption.Theeconomyasweknowitstilloperateslargelyonatake–make–disposebasis.Circulareconomycontrastswiththelineareconomyapproach.Whileitisunderstoodasthenecessityinthelightofdecliningresource,itisalsoviewedas one of the most influential concepts in sustainability management expected to add to the transformation towardsresource-efficientandlow-emissioneconomy.Theconceptofcirculareconomyrestsonthreeprinciples:topreserveandenhancenatural capital, to optimize yields from resources in use, and tomake the systemmore effective by removingnegativeexternalities(Taranic,BehrensandTopi,2016).Thesemeasuresaresupportedbythelegislativeactionsaswellasindustrialandengineeringknow-how.Wewouldliketoaddtothis literatureexaminingthepracticeofcirculareconomybusinessmodels.WeusetheframeworkproposedbyLacyandRutqvist(2015)anddocumenthowcompaniesadopttheconceptofcirculareconomywiththereferencetofivemodelsofclosingtheloop.Thecasestudyanalysis illustratesthetransition of organizational processes and it indicates benefits and challenges for companies revealing implications forfurtherpractice.

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Alziyadat,NaserCentreforResponsibleCitizenshipandSustainability-MurdochUniversity,Australia

CSRfromanIslamicPerspective

CSRappearstohavereachedahighlevelofinstitutionalization,evidencedbyaraftofinternationalstandardsdealingwithCSRpracticesandanincreasingnumberofbusinessorganizationsimplementingthem.CSR,however,hasemergedduetosocio-economicandpoliticaleconomic factorsonly tobe found indemocraticandcapitalisticsystems.The foundationalphilosophies—mainly ontological worldview and epistemological stance—underlying capitalism has contributed to theevolutionofCSRasitispracticedandpromotedtoday:firmsaddressingeconomic,socialandenvironmentalconcernsbywayofvoluntaryformsofstakeholderengagement.Aswesterncapitalismislargelypremisedontheorthodoxeconomicschool of thought, CSR can be best understood when the foundational philosophy of capitalism is compared to thefoundationalphilosophiesofotherheterodoxeconomicschoolsofthought.TheaimofthispaperistoprovideaperspectiveofCSRfroman Islamiceconomicviewpoint. Tothisend, the foundationalphilosophiesofbothwesterncapitalismandIslamiceconomicarecompared,followedbyanexplorationof“whatif”scenariosforeachofthedimensionsofmodernCSRweretheytobeimplementedinanIslamiceconomicenvironment.Thispaperemploysargumentandreasoningastoolsfora theoretical deductive approach to argue for or against the different “what if” scenarios, seeking to shed light on thefoundational philosophy of capitalism that has shaped modern CSR while also offering an understanding of itsmerits/demeritsfromanIslamicmindset.

Anggraini,LuhMickeSekolahTinggiPariwisataNusaDua(BaliTourismInstitute),NusaBua,Bali,Indonesia

CSRinHospitalityandTourismIndustryinBali,Indonesia:AReviewofImpactoftheInitiativesonDestinationSustainability

TourismisoneofthedevelopmentprioritiesinIndonesia.However,thepresent-daytourismdevelopmentinthiscountryisstilldominatedbythehospitalityindustry,consumingextensiveresourcesthatleadtomanyproblems.ThepredicamentisapparentinthewidespreadofoversuppliedoftouristaccommodationandresidentialfacilitiesparticularlyinBaliIsland—theprominenttouristdestinationofIndonesia,unquestionablyengenderinghighenvironmental,socialandeconomiccosts.ThispaperelucidatesthemodelsofCorporateSocialResponsibility(CSR)aspracticedandcommunicatedbyhospitalityandtourismbusinessesinBali,theaimsandresultstheyhaveachievedfromadestinationperspective.ItfocusesontheimpactofCSR initiativesonthe industry,communityandenvironmentaswellasthefuturechallengesofthisplatformtowardsdestinationsustainability.ThispapersuggeststhatCSRactivitiescanimprovethevalueoftourisminthedevelopingregionandcontributetosustainabledevelopment.Finally,itpresentstheimplicationofCSRforsustainabletourismstrategyinBali.

BalakrishnanNair,PraveenHeriotWattUniversity,Scotland

SustainableSocialEnterprise:ABalanceofSocialImpactandFinancialSustainability

Unlike traditional businesses, social enterprises have to consider sustainability from a dual perspective: generating andsustaining the social impact, as envisaged by the enterprise, and sustain financially over time. Impact and financialsustainabilityarecloselyrelated.Generatingandmaintainingsocialimpact,whichmanyconsidersastheprimaryobjectiveofasocialenterprise,incursvariouscostsandhencemaintainingthesocialimpactovertimewillnotbepossiblewithoutfinancialendurance.Higheremphasisonsocialaimsoverfinancialviabilityleadstosocialenterprisesoverlydependingongrants,crowdfundingorsimilarsources.However,thesetypesofone–offnon-recurringfinancialsupportmayjeopardisethe long-termfinancialviabilityof theenterpriseandeventually limits itscapabilityofgeneratingandmaintainingsocialimpact.Ultimately,theenterprisemayfailinthemissionitwasformedfor.Thisacknowledgestheimportanceoffinancialindependenceandstablerevenuesourceforasocialenterprise,whichallowsittopayforitselfinthepursuitofitssocialmission.Toachievethis,the‘business’constituentofthesocialenterprisemodelshouldbemadeviable,leadingtofinancialsustainabilityandinturnsustainingthesocialimpact.Thisrequiresbusinessmodelinnovationtoincorporatebusinessandsocial impactdimensions into themodel,understanding the frictions thatmayexistbetween themand findingways tobalancebothinlongtermbyminimisingthefriction.Thispaperexaminesthesignificanceofco-existenceofthesetwofacesofsustainabilityinasocialenterpriseandprovidesasocialenterprisebusinessmodelasacaseexample.

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Barry,Rebecca,Fifer,HollieMediaStockade,UTS,Australia

TheOpposition-ActivismandDocumentary-ACaseStudy

InaDavid-and-GoliathbattleoverasliceofPapuaNewGuineaparadise,JoeMoses,leaderofthePagaHillcommunity,mustsavethefamiliesbeforetheyareevictedfromtheirhomes.Battlingitoutinthecourts-Joemayfindhiscommunityreplacedwithafive-starhotelandmarinaplannedbyanAustralian-runlanddeveloper.TheOppositiondocumentaryfilmaskstheimportantquestionofhowcanweethicallybuildsustainableindustryindevelopingcountries?ToldthroughthestoryofPagaHill–thelusciousmountainpeninsulaofPortMoresbyinPapuaNewGuinea.Thisisthesiteforthisunfoldingdrama;theparadiseeveryonewantstoclaim.Piecingtogethertheevidence,TheOppositionshinesalightontheconsequencesofdevelopmentatatimewhencommunitiesandsettlementsarebeingsacrificedforbigbusiness.ThedocumentaryfilmTheOppositionhasplayedapartinbringingattentiontothisissuetotheinternationalcommunitythroughpresentationsattheUNGenevaandfilmfestivalsaroundtheworld.ThispresentationwilloutlinetherolethefilmplayedinsharingthestoryofthePagaHillcommunitytoaninternationalaudienceandhowthedocumentary(andactivistfilmmakinggenerally)playsaroleinhighlightingbusinessactivities.Thepresentationwillalsoexaminethefilmmakingprocess(frombeginningtoend)ofengagingwiththecommunityabouttheirbattlewiththedevelopmentcompany.Thepresentationwillalsoincludeclipsfrom the film and discuss the legal challenges the filmmakers overcame. More information here:http://theoppositionfilm.com/legal-case.

Bathurst,RalphMasseyUniversity,NewZealand

EducatingLeadersforaSustainableFuture

Educationalprocessesthatprepare leadersasustainablefutureareprovingelusive. Inthefaceofmountingevidence, itseemsthatmerescientificknowledgeisinsufficienttopersuadepeopleabouttherisksthatglobalwarmingposetohumansurvivalontheplanet.Confirmingthis,Kellstedt,Zahran,andVedlitz(2008)claimthat“themoreinformationapersonhasaboutglobalwarming,thelessresponsibleheorshefeelsforit”(p.122).InthispaperIofferanalternativetodata-driveneducationalprocessesbyadvocatingforarts-basedlearning.Thepurposesofthisapproachistomovestudentsfromtheobjectiveassessmentofdatatoasubjectivestateoffeelingataviscerallevel.

Tounderstandthewaysinwhichthisoperates,IwillexploretwoworksofartfrommyofficewallwhichIhaveusedonmanyoccasionstohelpstudentsunderstandhowworksofart facilitatealternativewaysofknowingtheworld.Bothartefactsdepictbirds:oneavinyllongplayingrecordcutoutofaravenbySusanGNelsonwhichwaspartofher“PinkRavens”series(Nelson,2013),andtheotherapendrawingonhardwoodentitled“Pelican”byFleurBenn(2015),whichispartofacollectionofdrawingsinspiredbyAlanWiseman’s(2005)essay“EarthWithoutPeople”.Bothworksofartexploretheproblemsofandsolutionstoissuesofsustainability,andrepresenttwodifferentapproachestoeducatingleadersinthisdomain.“Pelican”points viewers towards passionate and interested engagement with the problem, accompanied with an underlyingapocalyptic threat in the face of non-action. The raven cutout, on the other hand, is analogous of an ironic observer,disinterested,ifnotdispassionate,abouttheissue.Eachisentirelydifferentfromtheother,butbotharenecessaryforaneducationthatembracesthefullrangeofcomplexissuesthatunderpinthefield.

Beattie,AlanPollinateEnergy,Australia

PollinateEnergy-BringingLifeChangingProductstoIndia'sPoorviaASocialEnterpriseModel

PollinateEnergyisasocialenterprisebasedinAustraliaandIndia.Itbringslife-changingproductstopeoplewhoneedthemmost:themillionslivinginpovertyinIndia’surbanslums.Pollinatesmissionisto:

• ImprovethelivesofIndia’surbanpoor-bygivingthemaccesstosustainableproductsthatmaketheirlivesbetter.• EmpowerlocalIndianentrepreneurs-tobeapositiveforceforchangeinIndia’surbanpoorcommunities.• Makesocialbusinessmainstream-byraisingawarenessaboutthecommunitiesweworkwithandsupportingthenext

generationofsocialentrepreneurs

PollinateEnergyisnowoperatingin5cities(Bangalore,Hyderabad,Kolkata,LucknowandKanpur).RecentlyPollinatehadits 100,000 customer. A key element to Pollinates model is its Fellowship Programs. Pollinate Energy is committed to

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supportingthenextgenerationofsocialentrepreneursandchange-makersthroughitsFellowshipprograms.PollinateofferfourtypesofopportunitiestouniversitystudentsandprofessionalsfromIndiaandaroundtheworld:

• StudentFellowship-Afourweekdeepdiveintosocialentrepreneurshipforuniversitystudentsandrecentgraduates.• Professional Fellowship – A highly specialised 2 week program designed for professionals with a strong focus on

professionalandpersonaldevelopment.• Indian Fellowship - Indiannationalswhoareuniversity studentsorprofessionals, speak the local languageandare

passionateaboutentrepreneurship,internationaldevelopmentand/orsustainability• CityLeader–WorkingwithPollinateEnergytosupportandgrowournewcities,runningFellowshipprograms,scouting

newmarkets,buildingcapabilitiesetc.

PollinatehasCorporatepartnerswhosponsortheirstafftoattendtheProfessionalFellowshipprogram.ThispresentationwillprovideaninsightintoPollinateEnergywhoandwhatitis,whatithasachieved(anditmeasuresthis)alongwithafocusontheFellowshipPrograms.

Briggs,AlanMurdochUniversity,Australia

EngagingWithStakeholdersinRuralCommunities

ThecentralandeasternWheatbeltofWesternAustraliacontinuestoexperiencepopulationdecline.Thisultimatelyimpactsonavailableservicesforthosecommunities.Alternativemeansofcreatingemploymenthavebeenconsideredinordertoprovide jobs and retainmembers of those communities, and someof these alternatives includedeveloping sustainabletourismstrategiestoattractvisitorsintotheregion.Obtainingsupporttopromotetourismandtoestablishlocalchampionsfromwithin sparsepopulations is challengingparticularlywhen those remaining in thecommunitiesarealreadymakingsignificantpersoncontributions.Thispaperexamines theprocess forengaging remote rural community stakeholders tocontributetowardsestablishinggeotourismandaGeoparkinthecentralandeasternWheatbeltofWesternAustralia.

Chao,Cheng-Min,Yu,Tai-KueiNationalTaichungUniversityofScienceandTechnology,NationalQuemoyUniversity,Taiwan

InvestigatingtheImpactsonBusinessAdministrationStudents’EntrepreneurshipIntentionfromModelofGoal-DirectedBehavior

High unemployment rate has become an important problem that the governments around the globe are struggling toresolve.Facingtheglobaleconomicrecession,theunemploymentrateamonguniversity/collegegraduatesornewgraduateshasbeenhigherandhigher.Inordertolowertherate,oneoftheapproachesusedbygovernmentsistotrytoboosttheeconomicbyencouragingentrepreneurships.Consequently,universities/collegesstarttopromoteentrepreneurship-relatedcourses,andholdrelatedcontests.Entrepreneurshiphasbecomeaworldwidenewtrend.However,aclearconclusionabouttheantecedentsorexternalfactorsinfluencingtheintentionsofentrepreneurshiphasnotbeendrawn.Hence,thisresearchcombinedmodelofgoal-directedbehavior(MGB),andproposedabetterentrepreneurshipbehaviouralintentionmodeltoexplaintheTaiwanesebusinessandmanagementstudents’intentionofentrepreneurship.A31-itemsquestionnairewithsixconstructswasadministeredtoundergraduateandgraduatestudentsenrolledthreeuniversitiesinTaiwan.Atotalof126usableresponseswerecompletelyvoluntaryandfulfilthequestionnaires,andresearchmodelestimatedbytheSmartPLSprogramwasusedforinterpretingthestructuralrelationresults.Theresultsoftheresearchmodelwasanalysedusingastructuralequationmodellingapproachto testing fivehypotheses;significantsupportwere found for fourof them.Ourresults have implications for entrepreneurship education scholars, program evaluators, and policy makers. This studycontributestotheentrepreneurshipresearchfield,andidentifiesthecharacteristicsthat influencestudents’ intentionofentrepreneurship.Lastly,thisstudyofferedseveralsuggestionsforfuturestudies.

Chen,Michelle(Sitong)MasseyUniversity,NewZealand

AchievingHolisticSustainabilityinChineseandNewZealandBusinessPartnerships:AnIntegrativeApproach

Astensionsinherentinsustainabledevelopmentarefullofcomplexityandambiguity,firmsfinditdifficulttorationalisethenatureof tensions, theirdynamic relationships in sustainability andhow to systematically address their relationships to

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achieveholisticsustainability.Tofillthisgap,thisconceptualstudyaimstogobeyondasimplerecognitionoftheinherentcomplexityofmanagingsustainability,deepeningunderstandingsofthespecifictensionsthatoftenemergeinsustainabilitymanagement,toexplorehowChineseandNewZealandfirms’rationalesusedformakingandjustifyingdecisionsinachievingholisticsustainabilityby investigatingwhatarethetensionsthatemergefrequently insustainabilitymanagementwithinChineseandNewZealandfirms,howdothesefirmsworkwithtensionsinherentwithinaholisticsustainabilityagendaandwhatrationalisationandjustificationdothesefirmsusetodealwiththesetensions.Inparticular,thisstudydrawsonYinYang,a traditionalChinesephilosophy,whichprovidestheoreticalbases in illustratingthenatureof tensions,adynamicequilibriumoftheirrelationships,andanintegrativeviewinmanagingtensions.ItishopedthatthisstudywillcontributetotheemergingliteratureforsustainabilitybyextendingitsbasisthroughtheYinYanglens,toprovidingfirmswithabetterunderstandingoftensions insustainabilitymanagement,theirdynamicrelationshipsandtodevelopingacomprehensiveframeworkinmanagingtensions.Practically,philosophicallygroundedonYinYang,theculturalintegrationofEasternandWesternepistemologiesofrationalisingtensionsnotonlyprovidesanintegrativeapproachinaddressingtensionsbutalsoopens avenues for future research. This also calls on future scholars to build on paradox research to explicitly addresstensionsinsustainability,andtoextendconceptualworkthroughmoreempiricalstudies.

Curtis,SallyAustraliaNationalUniversity,Australia

InclusiveBusinessandPovertyAlleviation:TheImportantRoleofInstitutionsandCapacityBuilding

Thepromiseofinclusivebusinessisthatfirmscanbeprofitablebyincludingthepoorinthevaluechainandatthesametimealleviatepoverty;someevengoasfarassuggestingpovertycanbeeradicated(Prahalad,2010).However,existingresearchhastendedtofocusonthefirstpartofthispromisewhilethesecondaspectrelatedtopovertyalleviationhasreceivedscantattention.Tobegintoredressthisbalance,thisempiricalstudyexplorestherelationshipbetweeninclusivebusinessandpovertyalleviation.IapplythecapabilityapproachandoperationaliseitbyusingAlkireandFoster’s(2011)multidimensionalpoverty index to evaluate inclusivebusiness activitiesof five firms inVanuatu. This evaluation reveals that at least twoconditions are important for poverty alleviation to occur. The first condition that strengthens the relationship betweeninclusive business and poverty alleviation is the presence of formal institutions that support the private sector in theirinteractionswiththepoor.Thesecond involvesacommitmenttocapacitybuildingonthepartof the firm.The findingssuggestthatwheretheseconditionsexistinclusivebusinessismorelikelytoalleviatepoverty,however,itcanonlygosofartoassistwitheffortstoeradicateglobalpoverty.

Dhlomo,Phumelela,VanZyl,CineUniversityofSouthAfrica,SouthAfrica

AFrameworkforSmallandMediumTourismEnterprisesinTshwaneTownships,SouthAfrica

DespitetherebeinggeneralagreementthatSMEsarevaluableintheglobalandSouthAfricaneconomytoaidincreatingjobsandingrowingtheeconomy,fewbenefitsaccruetotheseenterprisesastheyendureanumberofchallengeswhichmakethemunsustainable.ThisresearchaimedtoinvestigatethesustainabilityofSMEsinTshwanetownships,withinordertodesignaframeworkthatcouldbeusedbyotherSMEsthatintendtoenterthetourismindustry,toensurethattheyaresustainableandcancontributetowardstheexpansionoftheSouthAfricaneconomy.Theprimarydatawascollectedthroughaquestionnaire,whichwasusedtoobtaininformationonTshwanetownshiptourismSMEs,asawayofdetectingwhethertheyweresustainableornot.TheresultsindicatedthattheTshwanetownshiptourismSMEswereverysmallenterprisescreatedbyownerswhowerepassionateabout the tourismproduct.Theseenterpriseshavenotbeenable togrowandemploymorepeoplebuthaveprovidedemploymentandsurvivalincomefortheownerand,insomecases,twoadditionalpeople.SMEsfacevariouschallengesrelatingtosustainability,oneofthemainchallengesbeingfinancialstability.SMEsarethereforeunabletoplaytheirintendedroleinthecreationofemploymentaswellasincontributingtotheeconomyasawhole.Inanattempttoassisttheownersand/ormanagersofSMEstofulfiltheirroles,anSMEframeworkwasdevelopedinthecourseofthepresentresearch.Thisframeworkcomprisesastep-by-stepguidethatasksalltherelevantquestionsaimedatgettingtoknowthebusinessandculminatinginarangeofrecommendationsthatcouldassist inmakingtheseSMEssustainable.

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Dobozy,Eva,Bona,Rocio,DevereuxPeter,Geraghty,Lena,BodeShirleyCurtinUniversity,Australia

CurtinUniversitySustainabilityFramework:ACaseStudyofComplexSystemsThinkinginAction

Corporatecitizenshipinuniversitiesrequiresaclearandsustainablestrategyfortheimplementationofcoreinstitutionalvalues,suchassustainability,ethics,andresponsiblegovernance,oftenreferredtoasCorporateSocialResponsibility(CSR).CurtinUniversity’soverallCSRgoalsarereflectedinanumberofprogramsandactivitiesthataddressSustainability,HealthyLifestyles, Diversity and Inclusion, Transport and Accessibility, and Corporate Social Responsibility. The programs andactivitiesalignwith:ISO26000,theGlobalReportingInitiativeandtheSustainableDevelopmentGoals(SDGs)whichformpartoftheuniversal2030AgendaforSustainableDevelopmentadoptedattheUnitedNationsSustainableDevelopmentSummiton25September2015.However,complexsystems,suchasauniversityaremadeupofmultiple,interrelatedandinterdependentdepartmentsand thedifficultyofaddressingCSRacrossorganisational, researchand teachingareashasbeen noted in the literature. Systems thinking in higher education hasmuch to contribute to sustainability discourses,providingatheoreticalfoundationforinter-departmentaldiscussionsandalignmentofgoalsandstrategies.CurtinUniversityhasidentifiedtheneedforacoherentandsustainablesystemsapproach.In2017Curtinsuccessfullysubmittedits2ndUNPrinciplesforResponsibleManagementEducation(UNPRME)report,renewingitscommitmenttodevelopstaffandstudentcapabilitiestobe(come)ethical,responsibleandsustainablemembersofsocietyandworkforaninclusiveandsustainableglobaleconomy.Thechallenge is toachievegenuinecommunity-basedcollaboration,wherestaff,studentsandexternalstakeholderscanworktogethertoaccomplishasharedvision.Curtinactivelyengageswithexternalstakeholdersforexamplethrough founding the WA SDG Network to encourage the co-creation of knowledge with diverse partners includinguniversities,civilsocietyorganisationsandlocalgovernment.Thispresentationwilloutlinehow,usingacomplexsystemsthinking approach, the numerous projects are integrated across the key stakeholders and measured against sociallyresponsibleandsustainablebestpractices.

Duffe,MelanieUniversityofMünster,Germany

CapitalMarketReactionsToEnvironmental,SocialandGovernanceEvents

Doesitreallypaytobegood?Thisissuehasbeenheavilydebatedinthelastyears,inacademicresearchaswellasinpractice.Managersoftenhavetojustifyactionstakenwithnodirectfinancialimpact.Alotofresearchhasbeenconductedtoevaluatetherelationshipbetweencorporatesustainabilityperformance(CSP)andcorporatefinancialperformance(CFP).Yet,thereareinconsistenciesintheresults.Furthermore,previousresearchhasfocusedstronglyontheU.S.capitalmarket.Differencesbetween nations, such as social and cultural traditions, the legal framework or corporate governance practices, couldinfluencetheresultsandplayanimportantroleinhowcorporationsshouldrespondtoconcernsaboutenvironmental,socialandgovernance issues.Theaimofmyresearch is toanalysehowpositiveaswellasnegativeenvironmental, socialandgovernance (ESG) events influence the financial performance of corporations in Germany. Therefore, an event study isconducted. In the literature the event study has become the standard method of measuring stock price reactions toannouncementsorevents.Theempiricalstudyisbasedonadatasetof270ESGnewspublishedbetween2010and2015.ThenewsinvolveddealwithESGeventsrelatedtocompanieslistedindieHDAX.TheHDAXconsistsofallmembercompaniesoftheDAX,MDAXandTecDAX,representingover95%ofthemarketcapital,makingitthebenchmarkfortheGermanequitymarket.Itishypothesizedthatpositive(negative)ESGeventsinfluencetheCFPpositively(negatively).Besidethisaggregatedperspective,therewillalsobeseparateanalysesoftheeffectsizesinthedimensionscorporateenvironmentalperformance,corporatesocialperformanceandcorporategovernanceperformance.FirstresultsshowasignificantrelationshipbetweenCSPandCFP.DetailedanalysesbydimensionsandKLDcategorieswillbefinishedbymid-2017.

Efthimiou,OliviaMurdochUniversity,Australia

DesigningSustainableFutures:TransformingCommunityAndBusinessPracticesThroughHeroicLeadershipInSocialInnovation

InWesternAustralia’spost-miningeraandthecurrentclimateofuncertaintyonmanyfronts,thelossoftalentintheStateisamatterofcriticalurgency.WesternAustralia,likemanyStatesandcitiesaroundtheworld,isfacingnotonlyaneconomicbutanidentitycrisis.Butwithcrisiscomesopportunitytorebuildandreinvent–ourcitiesinfluxhavestrongpotentialtobecomehubsofinnovationandcreativity,inlargelyuntappedareas,includingsocialinnovationresearchandpraxis.This

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presentationwillintroducetheconceptofheroicleadershipasatoolforsocialimpact,bydesigninginnovativeprosocialandethicalintegratedagendasinbusiness,communityandgovernment,andguidedorganisationaltransformation.Itwilloutlinethe emerging field of heroism science as a foundation for fostering personal, relational and community wellbeing.Sustainabledevelopmenttheorycanshowushowheroismtheorymaybeappliedtofosterholisticwellbeing,promoteheroicawarenessandaction,civicresponsibilityandengagement,andbuildresilientindividualsandcommunitiesinthefaceofincreasinglycomplexsociallandscapes.Heroismisnottheprovinceofcapedcrusaders,butatrainable,cultivatablemindsetthatplaysitselfoutineverydaysituations,translatingtheprivatevirtueofcompassionintothecivicvirtueofheroism.Thefieldiscommittedtodesigningajustandculturedworld;sustainableandhealthyfutures;andhuman-centredtechnologies.Innovationandheroismshareacommonantecedent:risk.Learningtoembraceandmanagethisriskeffectivelywillbekeytobuildingentrepreneurship in thisuncertainglobalpoliticalandsocioeconomicclimateandembracingthepotentialofsocial impact investment. The presentation will introduce community groups, organisations and businesses currentlyengaginginheroicactionandadoptingaheroicallyinformedmindsetforbetteroutcomes.ItwillthenuseaspecificcasestudyofaleadingAustraliannot-for-profitinheroismeducationandtrainingwithschools,businesses,communitygroupsand healthcare, as an example of a 5-part sustainable heroic leadership framework: heroic consciousness; heroicimagination; heroic zones; adaptive governance; and adaptivemanagement. Overall, the aim of this presentation is toshowcasethepotencyofheroismasabrandingtoolforaradicallyethicalapproachtosustainability–and,attimes,healthysocial disruption – by empowering individuals and groups to innovate, facilitating collaboration between businesses,communitygroupsandacademia,andcreatingandapplyingknowledgewithactivesupportsystems,andleadership.Putsimply, heroic leadership is goodbusiness (andotherwise) sense aswemove into anuncertain future and invest in anengaged,energizedandheroicallyinformedglobalcitizenry,aspossiblythemostvaluableresourcewehave.

Ellis,NevilleTheUniversityofWesternAustralia,Australia

BusinessEducationForTheAnthropocene:WhatCanWeLearnFromOrganicism?

Humanactionshave fundamentallyaltered thebiophysicalpropertiesof theEarth,bringing forthanewandpotentiallydangerous geological epoch – the Anthropocene. The Anthropocene represents, amongst other things, a failure of theeducationsystemtopreparesocietytolivewithinplanetarylimits.Particularlyimplicatedaremainstreambusinessschools,whosecontinuingadherencetoeconomicorthodoxymilitatesagainstsocio-ecologicalliteracyandsustainableorientations.Attheheartofthisproblemaretherelativelyunexamineddeepmythsandworldviewsthatcontinuetoshapedominanteconomic thought and, inter alia, mainstream business education. In response, this presentation will examine the‘mechanistic’worldviewanditsembodimentwithineconomicorthodoxy.Here,wewillseehowtheriseofthemechanisticworldviewerodedsocieties’senseofethicalcaretowardsnature,andproducedaneconomicsthatisblindtowardssocialandecological complexity. Thiswill be followedbyanoverviewof the ‘organicist’worldviewand two relatedprinciplesarguedtobefoundationalforabusinesseducationfitforpurposeinthe21stcentury:‘social-ecologicalsystemsthinking’and ‘positive ecological reciprocity’. Thepresentationwill concludewith somepractical strategies for how to introduceorganicistprinciplesintobusinesseducation,beingmindfuloftheinstitutionalbarriersthatoftendissuadetransdisciplinaryteaching.

ElMuhammady,FauzanahMcGillUniversity,Canada

InstitutionalTransformation:ReviewingItsSustainabilityImpacttotheQualityImprovementofIslamicHigherEducationInstitutionsinIndonesia

Recently,torespondtheglobalchallenge,theMinistryofReligiousAffairs(MoRA)RepublicofIndonesiahasdesignedpoliciestoassistIslamicHigherEducationInstitutions(IHEIs)toimprovetheirqualitythrough“status”transformation.Thesepolicieswerecreatedtoencouragetheinstitutionstotransformfromacollegeintoaninstitute,orfromaninstitutetoauniversity.Toachievestatustransformation,theIHEIsarerequiredtoimprovetheirrankandreputationbyimprovingthefiveimportantaspectssuchasbudgetallocationsystem,curriculum,lecturer’squalification,facilitiesorinfrastructure,andthepatternofuniversity organizational structure. However, even after achieving status transformation, the quality of IHEIs is stilldebatable.After15yearsofstatustransformation,onlyafewuniversitieshaveachievedahighstandard.Therefore,theimplementationofthisinstitutionaltransformationpolicycanbequestionedastowhetherthegoalofstatustransformationhastrulybroughtsignificantimprovementtothequalityofIHEIs.Thisstudyseekstoclarifysomeoftheissuesaroundthis‘’seemingfailure”ofreformpolicytobringaboutsustainedimprovementofIHEIs.Thispaper,therefore,examinesthreeaspectsrelatedto“thesustainabilityimpactofthestatustransformationtothequalityimprovementofIndonesia’sIslamic

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HigherEducation Institutions (IHEIs)”:policymakingprocess; leadership roles;andeducational reforms in the IHEIs.Thepurposeofthisexplorationistogainabroaderunderstandingoffactorsrelatedtostatustransformation,suchastheroleofgovernment(policymakers)anduniversityleadersinimprovingthefiveaspectsabove,particularlytheaspectsofbudgetallocationsystemandhumanresources,andtoconsidertheimplicationofthefindingsforpolicymaking,policydecisions,andpolicyimplementationinthesecontextofIndonesia’sIHEIsinstitutionaltransformation.

Eabrasu,Marian,Brueckner,MartinGroupeESC-Troyes,France/MurdochUniversity,Australia

OnThe‘SocialLicenceToOperate’AndQuestionsOfLegitimacy

The‘sociallicencetooperate’concept,whilstubiquitousinuseinindustryandacademia,tothisdaydefiescleardefinition.Further,itswidespreaduseraisesquestionsaboutthelegitimacyofclaimsthatsuchalicenceisindeedbeingpossessed.Thispaperseekstoexplorethesociallicenceterrainwithaviewtoputforthatypologyofsociallicencesalongalegitimacyspectrum.Tothisend,casestudiesfromtheAustralianmineralsandenergy(M&E)sectorwillbeusedtodeterminethetypeofsociallicenceinplayandtothensubjectthevarioussociallicenceclaimstolegitimacytestsderivedfromthefieldsofmoralphilosophyandpoliticaltheory.Theintentionhereistoprovideformoreclarityandaccuracyindiscussionsaboutsociallicences,offeringguidancealsotostakeholders—communities,investors,regulatorsandfirms—seekingtomakesenseofthecontestedcorporatesocialresponsibilityspaceinwhichsociallicenceclaimsarefrequentlybeingmade.

Ferrie,JoWoodsideEnergy,Australia

CollaborationforEarlyChildhoodOutcomesInAyeyarwadyMyanmar

Scientificandeconomicevidenceshowsanindividual’searlychildhooddevelopmentispivotalinachievingfulllife-potential.Basedon this knowledge,Woodsidemadea ten-year commitment in2014 to support families and children inourhostcommunitiestoimproveearlychildhoodoutcomes.Bysupportingcollaborativeworkandbuildingalliancesacrosstheearlyyears’sector,wecansignificantlyimproveearlychildhoodoutcomes.Thiscollaborativeapproachtosocialcontributionaimstoenergiseandadvocatefortheearlyyearsandtheirsignificanceincreatingstrongandresilientindividuals,familiesandcommunities.TheWoodsideDevelopmentFundisjustoneelementWoodside’sphasedapproachtosocialcontributionandfocuseson:

• Energise:Peoplecapabilityandcapacity• Increasecapabilityandknowledgeofchildfocusedserviceproviders;• Collaborate:Community-basedcollaboration• Improvedalignmentofresourcesandincreasedfundingforcollaboration;• Advocate:Policyandcommunication• Businesscaseforearlychildhoodisunderstoodasthebest‘time’forinvestmentforoutcomes.

AnexampleofthisworkistheMyanmarEducationConsortium,acollaborationwithSavetheChildren,PlanInternationalandcivilsocietygroupPannPyoeLatt.In2016,thecollaborationsupportedthedeliveryofparentingandearlychildhoodeducation programs tomore than 1,300 families in the Ayeyarwady region of south-westMyanmar.We have enabledparenting groups and home-based village groups to be established in ten villages, and provided training to communityparenting-groups facilitators and play-group parent volunteers. The initiative has contributed to the development ofkindergarten curriculumwith theMyanmarMinistry of Education, an indication of the sustainable change this work isachieving.Animportantpartofthisworkissupportingthecapacityandcapabilityoflocalcommunitiesandorganisations.OnewaywedothisisbyprovidingtrainingtoPannPyoeLatt,focusedonorganisationaldevelopmentandgovernance.

Frank,Björn,Grupp,AugustSophiaUniversity,Japan

ImplementingGreenSupplierOrientationInTheFirm:TheEffectivenessOfGreenLeadershipAndGreenKnowledgeStrategies

Over the last decade, the demand for environmentally friendly product and process innovation has increased steadily.Customershavedevelopedaconsciousnessforenvironmentalsustainabilityandadaptedtheirneeds.Theliteratureshows

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thatgreeninnovationperformancecanleadtocorporatecompetitiveadvantage.Furthermore,itshowsthatgreensuppliernetworkscontributesubstantiallytogreeninnovationperformance.Basedonbothgreensupplychainmanagementtheoryandgreenorganizationaltheory,thisstudydevelopsaconceptualmodelidentifyinggreenleadershipstrategiesthatsupportmanagersindevelopingagreensuppliernetworkcharacterizedasgreensuppliersourcing(creatingpressureonincumbentsuppliers to emphasize environmental sustainability) and green supplier support (aiding suppliers in improvingenvironmentalsustainability).Surveydatawerecollectedfrom330managersin250strategicbusinessunits,representing30differentcountriesinEurope,Asia,andNorthAmerica.Theresultsshowthatgreencorporateculture(degreetowhichacompany’ssharedvaluesreflectabelief inenvironmentalsustainability)andgreenemployeeincentive(degreetowhichemployees are incentivized to pursue environmental sustainability) positively influence both types of green supplierorientation, whereas green management commitment (degree to which top managers advocate environmentalsustainability)onlypositivelyinfluencesgreensuppliersourcing.Inthesemechanisms,greenmanagementcommitmentandgreen employee incentive become more effective when management spreads CSR knowledge from a dedicated CSRdepartment to product developers. In addition, such CSR knowledge has a positivemain effect on both green suppliersourcingandgreensuppliersupport.Theseresultsprovideaguidelineforcompanyownersandmanagerstoadapttheirgreen leadership strategies to the current level of CSR knowledge obtained by product developers. They also extendtheoreticalknowledgeofcombiningknowledgemanagementpracticeswithgreenleadershipstrategies.

Frank,Björn,Boris,HerbasTorricoSophiaUniversity,Japan/BolivianCatholicUniversity,Bolivia

CorporateSocialResponsibilityinBolivia:MeaningsandConsequences

Corporatesocialresponsibility(CSR)hasbeenstudiedextensivelyindevelopedcountries.However,althoughmostoftheworld’s consumers live in developing countries, the study of CSR in developing countries in general, and in Bolivia inparticular,stillisverylimited.Developingcountriesarecharacterizedbywidespreadpoverty,corruption,inequality,socialexploitation,andenvironmentalpollutionand,consequently,offerabundantopportunitiesforCSR.Inaddition,researchonCSRindevelopingcountrieshasthepotentialtopromoteequality,socialjustice,transparency,andaccountabilitybyholdingfrequentlyirresponsiblelocalandinternationalorganizationstoaccount.Forthatpurpose,thisstudyexploresthenatureofCSR practices and their effectiveness in influencing consumer attitudes in Bolivia as the least developed among thedevelopingcountries intheAmericas.Tothisend,thisstudyusesdatacollected inBoliviausingbothstructuredsurveys(quantitative data) and unstructured questionnaires / in-depth interviews (qualitative data). Using structural equationmodelingofthequantitativedataontwoproductcategoriesandmultiplebrandcontextsfrom1016consumers,thisstudytestsaseriesofhypothesesontheconsequencesofCSRpractices indevelopingcountries.Theresults indicatethatCSRpractices exert a direct influence on customer satisfaction and on indirect, mediated influence on customer loyalty.Moreover,theresultsofqualitativedataanalysissuggestthatmultinationalcompaniesandyoungmanagersareleadingthewayinimplementingCSRpracticesinBolivia.Managerialimplicationsarediscussed.

Fröhlich,ElisabethEuropeanUniversityofAppliedSciences,Germany

DevelopingAFrameworkToSupportCompaniesInAchievingTheSdgs:The“GreenProcurementCase”

The Sustainable Development Goals (SDGs) describe a set of 17 global targets based on 169 sub targets to provide allcountrieswithclearguidelinestoadopttheenvironmentalchallengesofthefutureaccordingtotheirownpriorities.Thisuniversalappealforprotectingtheplanetandendingpovertywillenablepeopletobenefitfromprosperityandpeaceinthefuture.TheSDGscoverbesidesthealreadymentionedonesabroadrangeofsustainabledevelopmentissues,e.g.improvinghealthandeducation,makingcitiesmoresustainable,tofightclimatechange,protectingliveunderwaterandonlandorsettinguppartnerships to achieve those goals. The SDGsprovide so far only guidelines forwhole countriesnot for theinstitutionslocatedinthosecountries.CompanieshavelearnedtousethetriplebottomlineapproachtoexplainreasonswhytheyactsustainablyandwhichstrategiestoimplementintermsofsupportingtheirGreenAgenda.Toreportthedegreeofsustainabilitycompanieshaveachievedtheyimplementasetofkeyperformanceindicatorstodemonstrateeconomic,socialandecologicalimprovements.ThepurposeofthisarticleistocomeupwithacourseofactiontoprovidecompanieswithclearguidelineswhatkindofactivitiestheymaytaketoachieveSDGs.Totrainsuppliersisaveryimportantaspecttoenablethemtounderstandandsupportthepurchasers’sustainabilityapproach.Thiseducationalconceptwillhelptosetuprelationshipswhichwillputbothpartiesinapositiontoprotecttheenvironmentorimproveworkingconditionswithininthesupplierscompany.Thismayleadtolesspovertyintheregionwherethesupplierislocatedande.g.ifwetalkaboutfoodindustrymaysavefarmlandtobemorefertileinthefuturebecauseofthereasonableuseoffertilizer.Thisonespecific

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examplepointsoutthatacompanycanneverachieveallSDGsatthesametime.Ahierarchyhastobedefinedconsideringthecapabilitiesandconstraintsacompanyhastofaceintermsofbeingsustainable.

Fulgence,Samuel,Frank,BjörnTanzaniaInstituteofAccountancy(TIA),Tanzania/SophiaUniversity,Japan

TheContributionofCorporateSocialResponsibilityinSustainableDevelopment:TheoryandPracticeinDevelopingCountries-ACaseStudyofTanzania

CorporateSocialResponsibility(CSR)isaconceptthathasattractedworldwideattentionandacquiredanewresonanceinthe global economy. Heightened interest in CSR in recent years has stemmed from the advent of globalization andinternationaltrade,whichhavereflectedin increasedbusinesscomplexityandnewdemandsforenhancedtransparencyand corporate citizenship. The question that has been alarmed iswhether CSR contributes to sustainable developmentparticularlyindevelopingCountries.Thisarticle,therefore,exploresthemotivationsforandnatureofbusinesscontributionstosustainabledevelopmentthroughthemediumofCSR.ItcomparesCSRwithsustainabledevelopment,giventhattheyareboth ‘essentiallycontestedconcepts’; it introducesCSR’schangingmeaningand itexplainswhytherehasbeenarecentincreaseinCSRwithreferencetotheincreasingsocializationofmarketsasaresultofnarrowmarketdrivers,alongwithothersocial,governmentalandglobalizationdrivers.ThepaperwillprovideanoverviewandexplorationoftwoCSRrobust–“aThree-DimensionalConceptualModelofCorporateperformance”and“CorporateSocialPerformance”.InadditiontothecontributionofCSRtosustainabledevelopment,thepaperwillusethisnewlysynthesizedframework,toexaminetheCSRapproachandphilosophyofvariouscompaniesthatareconsideredactive inCSR intheUnitedRepublicofTanzaniacontext.TheconcludingremarkswilldemonstratethecurrentstatusofCSRandidentifysomelimitationstoCSRasavehicleforsustainabledevelopmentandsignalsimportantavenuesofresearchforpolicy-makersinTanzania.

Garcia-Chiang,ArmandoUniversidadAutónomaMetropolitana,México

CorporativeSocialResponsibilityinMexico.TheSocialImpactAssessmentintheOilIndustryasaToolforLocalDevelopment

InMexico, during thepast fewyears, especially after the seconddecadeof this century, thenational and internationalcontextshavebeencrucialfortheincorporationofnewactorswithinthedebateonsocialandenvironmentalresponsibility:stateownedcompaniesPetróleosMexicanos(PEMEX)andComisiónFederaldeElectricidad(CFE).Aboutthat,itshouldbenotedthatthatin2012,anewtypeofcontractswerecreatedinMexicothatallowedforeigncompaniestoparticipateinthephasesofexploration,welldevelopmentandproductionforthefirsttimeinoversixtyyearalthoughtheyhadtoselltheirproductiontothestateownedcompanyPetroleosMexicanos(Pemex)whooversawthecontracts.Inaddition,tomeettherequirementsofthe“IntegralContractsforExplorationandProduction”,thenewoperatorshadtosetupCorporativeSocialResponsibility plans founded in Social Baseline Studies. The so-called Mexican energy reform allowed a completelyindependentparticipationofprivatecompanies.ThesupervisionofthecontractswenttotheMinistryofEnergyandtheNationalHydrocarbonsCommission(ComisiónNacionaldeHidrocarburos,CNH),thesocialbaselinestudiesbecamesocialimpactassessmentsthatfulfilledtheinternationalstandardsinthematterandtheCorporativeSocialResponsibilityplansturnout to be SocialManagement Systems. In this context, it is possible to sustain that theparticipationof private oilcompanieswithcorporatesocialresponsibilityschemescancontributetothelocaldevelopmentbuttheapplicationofsocialresponsibilityactionsdoesnotimplybyitselfanimpactonlocaldevelopment.BasedintheexperienceofateamoftheUniversidad AutonomaMetropolitana (UAM), this paper aims to demonstrate that there are 2 essential conditions foractionstoactuallyresultinlocaldevelopmentoftheregionswhereoilisexploited.

a) Territorializationoftheproposalsb) Thecreationofdifferenttypesofsocialresponsibilityactions

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Gardner,Scott,Paulin,SallyMurdochUniversity,Australia

CSRReporting,StakeholderEngagementAndDesignConsiderationsForAustralianCorporationsInTheDigitalSocialNetworkEra

Thestakeholderviewofthefirmfirstacknowledgedthepoliticalnatureofthestrategyprocessandtheneedtobuildsocialcapitalwithstakeholderstoachievenegotiatedeconomic,socialandenvironmentaloutcomes.(WheelerandSilanpaa,1996),(Post, Preston and Sachs, 2002), (Dowling 2001), (Fombrun and Van Riel, 2004), and reinforced the importance of CSRreporting methods and activities for Australian corporations. According to Dowling (2001) Australian domiciled globalcorporations,wereabletocreateareputationalflywheeleffect,(intheformofincreasedsocialcapitalandenhancedsharevalues),byinvestinginsalientorprioritystakeholderrelationships,andrelatedCSRreportingactivities.CSRreportingwasincorporatedintoabroaderportfolioofstakeholderengagementactivitiesenhancingthestrategicperformanceofthefirm.Arguablyin2017,Australiancorporateshaveadoptedincreasinglysophisticatedformsofstakeholderengagement,reportingstandards,metricsanddigitalplatformstonegotiatestrategicoutcomesinincreasinglycomplexsocialandenvironmentalnetworks.Theadventofintegratedreporting,whichincorporatedfinancialandmanufacturing,intellectual,human,socialandrelationship,andnaturalcapitalasmeasurablesourcesofwealth,isconsideredafurtherdevelopmentinthisdirection.(Gleeson–White,2014),(Peacock,2016).ThispaperexploresthedevelopmentofCSRreportingandstakeholderengagementprocessesinAustraliafrom2000to2017throughsystematicreviewofAustraliancorporateCSRreportsandstakeholderengagementmodelsandpracticesreportedinrelevantacademicandprofessionalliterature.Thesewillbeconsideredinthecontext of negotiatingbalanced financial, social andenvironmental outcomes, in complexdigitally-enabled, stakeholdernetworks.Theimplicationsofsocialmediaandcollaborativeplatformsforthequalityofstakeholderengagementandtriplebottomlinereportingpracticeswillthenbeincorporatedintoseriesoffutureorganisationaldesignrecommendationsbytheauthors–experiencedorganisationalchangeandcommunityengagementscholarsandconsultants.

Gerdt,Sven-Olaf,Wagner,Elisa,Schewe,GerhardCentreofManagementattheUniversityofMünster,Germany

DoTouristsCareAboutSustainability?AQualitativeAnalysisOfOnlineHotelReviewsInGermany

Thetourismindustryisoneofthelargestindustriesprovidingworkforabout11%oftheworld’semployees.Acentralpartofthetourismindustryistheaccommodationsector,whichaccountsforatotalrevenueof$457billiongrowingannuallyaround 3.8%. The industry has tremendous negative impacts on the environment, including the depletion of naturalresourcesandenvironmentalpollution.ToemphasisetheimportanceofsustainabilityinthetourismindustrytheUnitedNationsdeclaredtheyear2017astheInternationalYearofSustainableTourism.Theaccommodationsectorconsumesanexcessiveamountofresourcesandaccountsforalargeamountofpollution.Akeyforceforsustainabledevelopmentofthetourismindustryisthedemandpowerofthetourist.However,thequestionremains:dotouristscareaboutsustainability?Withalargeamountofreviewspostedbypasttourists,theinternetprovidesavaluabledatabasisoftourists’experiencesduring their hotel stay. To investigate the role of sustainability for tourists, we collected 53,698 hotel reviews both ofsustainablehotels(53)andcomparableconventionalhotels(53)publishedonwebsitesofonlinetravelagenciesandmeta-searchengines.Bydoingso,wecontrolledforthefollowingattributes:ratingscore,date,onlineplatform,sizeofthehotel,numberofstarsofthehotel,andregionofthehotel.Conductingaqualitativeanalysisofthesereviews,wefindthatsomesustainabilityaspects(e.g.sustainablefood)arevery importantwhileothersarenotmentionedatall.Further,guestsofcountrysidehotelsmentionandhonoursustainabilityaspectsmoreoftenthanguestsofcityhotels.Theaverageratingscoresoftherespectivehotelsmirrorthis.Finally,3-staraswellas5-starhotelsthathaveimplementedsustainabilitymeasuresappear to have lower average rating scores than their conventional counterparts. However, a reversed effect can beobservedfor4-starhotels.Findingsofourstudynotonlytacklethechallengetoanalysetheroleofsustainabilityintourists’reviewsbuthavepracticalimplicationsforaccommodationsuppliersaswell.

Govinnage,Sunil,Marinova,DoraSustainabilityPolicyInstitute,CurtinUniversity,Australia

CorporateSocialResponsibility:SomeObservationsOnTheNeedToShiftAnOldParadigm

Thesustainabledevelopmentprinciples(SDP)asoutlinedintheWorldCommissiononEnvironmentandDevelopment(1987)and endorsed by theUnitedNations, influenced themember nations and global industry bodies to respond and adoptstrategies on sustainable development in their jurisdictions. After the Rio Earth Summit (1992), several initiativeswere

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introduced to develop strategies on SDP for the globalmining industry. Amongst thesewere theMining,Minerals andSustainable Development initiatives. In late 1998, nine of the largest globalmining companies embarked on initiativesintendedtointroducechangesinthewayindustryapproachedenvironmentalissuesattributedtotheminingindustry.TheseactionshaveledtotheformationoftheGlobalReportingInitiativeandanewparadigmfortheglobalminingindustrybydeveloping various indicators including the voluntary reporting on Corporate Social Sustainability (CSR). Since itsintroduction,theconceptofCSRhasbeenthesubjectofcriticismincludingitseffectivenesstomeasuretheSDPintheminingindustry.Thepaperhasfourobjectives.First,itexaminesthegenesisofCSR.Second,itexaminestheapplicationofCSRintheminingindustrythroughaliteraturereview.Third,thepaperexaminesitsmeritsanddemeritsinthecontextofexistingenvironmentalregulationswithspecialemphasisontheMiningRegulatoryFrameworkimplementedinWesternAustralia(WA). The paper concludes with the need to examine CSR with a view to recasting it by incorporating elements of“environmentalagreements”with“multi-attributeapproaches”onthebasisofthepathfindingworkcarriedoutinEuropeandUSA.

GuixNavarrete,Mireia,Bonilla-Priego,MariaJesús,Font,XavierUniversityofSurrey,UK/UniversidaddelRosario,Colombia/UniversidadReyJuanCarlos,Spain

TheBlindSpotInSustainabilityReporting:IsMaterialityAnalysisIncreasingStakeholderAccountabilityAndTransparency?

This article explores the current and potential role of materiality analysis in the hospitality industry for increasingtransparencyandaccountabilityinsustainabilityreporting.Sustainabilityreportingpracticesfailtodelivertransparencyonwhatcompaniesunderstandasmaterialandthemethodemployedtodeterminetheimportanceofsustainability issues.Whilesector-specificstandardsformaterialityexist,thereislimitedunderstandingofhowcompaniesapplytheminpractice.The key question that remains is whether materiality analysis is transformative or just supports current practice. Theexploratorystudyinvestigateshowcompaniesdiscernbetweenwhatisimportantthanwhatitisnotinsustainability.Theshortcomingsidentifiedleadtoproposinganalternativemethod:theSharedValueMaterialityAnalysis(SVMA).TheSVMAfirstmovesmaterialityanalysisfromreportingpurposestosustainabilitystrategydefinitionforcompetitiveadvantage,andsecond, itprovidesclearerguidelinestodeterminethecontentofsustainabilityreports.Thearticlemodifiestheexistingguidelines introducing creating shared value, a normative framework that advocates for strategic corporate socialresponsibilityaligningthecompany’sneedsandthestakeholders’requests.TheSVMAnotonlyprovidesacomprehensivemethod for sustainability issues identification and prioritisation but an opportunity formore transparent reporting andconsequentaccountability.Thearticleconcludesbyaddressinganticipateddrawbacksanddiscussingimplicationsfortheoryandpolicy.

Gungadeen,Sanjiv,Paull,MeganCharlesTelfairInstitute,Mauritius,MurdochUniversity,Australia

SustainabilityReportingByPrivateSectorOrganisationsInAfricanIslandEconomies:TheChallengesOfChange

Sustainabilityreporting(SR)hasgainedinpopularityinrecentyearsandtherehasbeenasubstantialincreaseinreportingon economic, social and environmental issues by major corporations around the globe. Although research on SR hasincreased inWestern literature the same cannot be said about island economies. This paper therefore reports on aninvestigationintoSR,anditsrelationshipwithorganisationalchange,withinagroupofprivatesectororganisationsinthreeislandeconomies:Mauritius,MadagascarandtheSeychelles.SRandorganisationalchange.Basedonfindingsfromamixedmethods approach this paper provides details of various factors that emerged from the study, related to sustainabilityreportingandorganisationalchangemanagementinprivatesectororganisations,including:

• ThevariablesusedforSustainabilityReportingprocess

• ThevariablesusedforSustainableOrganizationalChangeManagement

• ThestakeholdersinvolvedintheSRprocess

• TheimpactoftheTripleBottomLine(TBL)approach

• Thedrivers,benefitsandobstaclesofSR

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This examination of the complexities of change management and sustainability reporting highlights some of theinterrelationshipsbetweenimplementationofareportingprocessandchangingbehaviorwithinorganisations.ThefindingsindicatethatSRistheresultofbothinternalandexternalfactorsinallthreecountriesandthereisapositiveinterrelationshipbetween SR and OCM. The analysis also indicated that leadership and corporate culture are important factors for theimplementationofSR.Moreover,therewasanindicationthatSRincreasedemployeeawarenessandinfluencedthemtoactmoresustainably.FinallythecontributionofcontextisconsideredgiventhatSustainabilityReporting(SR)isamorerecentpracticeinbusinessesinthethreeislandsinwhichthisstudytookplace.

Hilson,Abby,Adusah-Karikari,AugustinaRoyalHolloway,UniversityofLondon,UK/GhanaInstituteofManagementandPublicAdministration,Ghana

Entrepreneurship,PovertyandAccountability:CriticalReflectionsontheImpactofGhana’sLocalContentLawsonAffectedCommunities

Resourceextractioninsub-SaharanAfricahasoftentakentheformofenclaves,whichhavegeneratedfewupstreamanddownstreamindustries,andoverall,catalyzedminimaleconomicdevelopment.In2013,threeyearsafterdrillingits‘FirstOil’,Ghanapassedalocalcontentlaw.Atthetime,itwasheraldedasa‘gamechanger’thatwouldfacilitateunprecedentedinclusion of indigenous people in the oil industry. However, despite its good intentions, participation from affectedcommunitiesremains lowduetoadearthofskills, incompatiblebusinessstructuresanda lackofcapital.Rather,fishingcommunitiesborderingdrillingsiteshaveseenadestructionoftheirlivelihoods.Femalefishmongerswhoaretheprimarybreadwinnersandformalfinancialsupportersoffishermeninthesecommunitieshaveexperiencedasteepdeclineintheirbusinessactivities.Usingaqualitativeresearchmethodology,thispaperdrawsonthelifehistoriesof10purposivelyselectedfemale fishmongers in theWesternRegionofGhanawhoseeconomicactivitieshavebeengravelyaffectedbya lackofaccountabilityonthepartofthegovernmentanditsagencies,misalignedCSRprojects implementedbyInternationalOilCompanies,andthelimitedcapacityofNGOstochampionthecauseofthesecommunities.Thepaperfindsthatbecausethesefishmongersareconfinedintoaninformalspace,theirneedsareoftenignoredwhenCSR-relatedandsocialpolicydecisionsarebeingmade.Itisarguedthatlocalcontentregulations,whichtendtoignoretheneedsofmicro-enterprises,oftenexacerbate,asopposedtoalleviate,poverty.Equippingmicro-enterpriseownerswithbasicbusinessskills,suchastheknowledgetodraftbusinessplansandanunderstandingofcoremarkets,wouldgoalongwaytowardpositioningthemtomanageeffectivelytheriskslarge-scaleextractiveindustriesposetotheirlivelihoods,andputtheminabetterpositiontocreatejobopportunitiesforothers.

Hilson,AbbyRoyalHolloway,UniversityofLondon,UK

StakeholderLegitimacyVersusSalience:ACaseofOffshoreCSRinGhana’sOilIndustry

WhenGhanadiscoveredoilin2007,itscitizenswerefilledwithexpectationthatthewindfallfromproductionwouldmakesignificantpositivechangestolivelihoods.Ruralcommunitiesintheoil-producingregionswereparticularlyexcitedabouttheopportunitiesthattheoilindustrywouldbring.In2009,Ghanabegantodrillforoil.AwareoftheNigerianresourcecurse,IOCssetupoperationsinGhanaandpromisedtohelpthecountryavoidasimilarfate.Giventhelackofskillsrequiredfor oil communities to participate in the industry, it was anticipated that the Corporate Social Responsibility (CSR)programmesoilcompaniesimplementedwouldbevehiclesthroughwhichtheycouldhelpcatalyseeconomicdevelopment.ThispresentationmapstheCSReffortsofGhana’sIOCsfromtheirinceptionfocusingontheconsortiumofcompanies,whichwerethedrillingpacesettersinthecountry.Drawingonlegitimacyandstakeholdersaliencetheories,itwillbearguedthatwithoutasenseofaccountabilitytoruralcommunities,CSRinGhana’soilindustryisconceivedwithintheconfinesofanoffshoreenclave.Withinthisenclave,materialityofimpactdetermineswhostakeholdersare,andhowtheyareprioritised.The result ispoordesignanda ratherwaywarddirectionof the interventions,which the resident companies’CSRhavespawned to the setting inwhichmanagement finds itselfworking:namely, anenvironment inwhichaccountability andexpectationsarelow.Drawingonfindingsfromrecentfieldwork,theanalysiscapturesthescaleofthe‘disconnect’betweenthecompany’smanagersandtheelitesontheonehand,andresidentsofthefishingvillagesmostaffectedbyoilproductionontheotherhand.

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Huang,Haifeng,Barg,JulianPekingUniversityHSBCBusinessSchool,China

TheImpactofGreenSupplyChainonCorporateSocialResponsibility

CorporateSocialResponsibility(CSR)describeswhattheresponsibilityofacompanymayincludeinadditiontomakingprofit.CSR has reached themainstream inmanagement science and in business practice; however, one fundamental concernremains:Ifacompanyextendsitsvaluemaximizationbeyondprofitmaximization,howisittodesignitsdecision-makingprocesses?GreenSupplyChain(GSC)offersdecision-makingtools,suchasCarbonFootprintofProducts(ISO14067),LifeCycleAssessment,orcradle-to-cradledesign.ThisstudyexaminestherelevanceoftheGSC,asapotentialmicro-foundationofCSR,fortheTripleBottomLineframework,throughanexaminationofwhethercompanies,whichinitiatedGreenSupplyChainprojects,exhibitintheirannualreportsanincreasedoccupationwiththeirenvironmentalperformanceinrelationtoCSR.Forthispurpose,59majorchemicalcompaniesfromtheannualC&ENGlobalTop50list(2000-2010)wereselected,andtheirannualreportsareanalyzedusingQDAMiner5,toidentifyifandwhenthesecompanieslaunchedGSCinitiatives,ordiscussedtheirenvironmentalperformanceinconnectiontoCSR.Finally,apanelanalysisisconductedtoinvestigateapotentialcausalrelationship.IfthepanelanalysisreturnedthattheinitiationofGSCprojectsleadstoanincreasedawarenessoftheenvironmentalbottomlineofCSR,itwouldsupportthenotionthatGSCoffersdecisionmakingtools,thatcanhelpcompaniestodojusticetotheircorporatesocialresponsibilitywhenmakingbusinessdecisions.ItwouldfurtherconfirmthatGSCcanhelpustounderstandthemicro-foundationsofCSR,whicharetheindividualactionsandinteractionsthatleadtotheoutcomeofacompanystrategy:fromtheexampleofGSCpractice,wecanseehowcompaniesonthebottomlevelbuildcapabilitiesforanew,complexdecision-making,thattakestheenvironmentalperformanceintoaccount.

IdaAyu,PutriWidawati,NiLuh,RiskaYusmarisaSTPNusaDuaBali/BaliTourismInstitute,Indonesia

PracticeOfCSRIn4And5StarHotelInTheProvinceBali

Corporatesocialresponsibility(CSR)inrecentdecadeshasbecomeanimportanttopicininternationalconferencesaswellasthecentreofattentionofcompanies,governmentsandinternationalbusinessforum.CSRinthenearfuturewillplayakeyrole insustainablebusiness.Facing increasingly fiercecompetition,hospitalitycompaniesareencouragedtoshowapositive image to stakeholders (stakeholders) both internally and externally. This study explorewhat CSR practices arepredominantlycarriedoutonfive-starandfour-starhotelsinBali,howistheperspectiveofthemanagerofthefiveandfour-starhotelinBalionCSR,howthemanagerfeltthebenefitsofdoingCSR,whatisthemotivationfortheHotelmanagertoengageinCSR,WhatobstaclesforhotelmanagerstoengageinCSR.HowtheaccountingtreatmentoftheexpenditureoffundssupportCSR.Basedonthedescriptiveanalysisofqualitativeresultsshowedthatinsevenfour-starhotelsandsixfive-staronesindifferenttourismobjectsacrossBaliProvince,foundtheapplicationofCSRpracticesareorientedtosupportcommunityingeneralcarriedoutbygivingdonations,usinglocallabourinrecruitmentlabour,respectinglocaltraditionsbygivingtheopportunitytoappearatcertainevents.Supportforemployeeswithdueregardtohealthandsafety,respectforemployeestoengageindecision-making.Notalltheresearchobjectiscommittedtoemploypeoplewithdisabilities,butallprovideequalopportunitiesformenandwomeninacareer.TheaccountingtreatmentforCSRimplementationisdonebycharging theexpenditureasanexpense thathaspreviouslybudgetedasadonation (donation),evidenceordocumentscollectedwhenthetruthhasbeenverifieddirectlychargedasanexpensethatwillreduceprofits.Inpracticealwaysconsiderthecostandbenefit,thebalancebetweenthecostsincurredwiththebenefitsobtained.

Ingram,Mark,Kauthen,MegBusinessforDevelopment,Australia

CreatingInclusiveBusinessviaSustainableLINCBusinessModel

Business for Development’s LINC (Long-term Inclusive Commercial Enterprise) model facilitates collaboration betweenbuyers, strategic investors and governments on inclusive business opportunities that empower smallholder farmers inpoverty.Itisafarmerownedintermediarystructurethathelpsconnecttheworld'spoorestfarmerstoglobalmarkets.TheLINC

•Growsfromaseedcapitalbase,likeanormalbusiness.•Famers,buyersandinvestorsarepartofthegovernancestructure.•Createsintentionalmutualbenefit,andexiststomakeaprofitandbuildfarmerproductivity.

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HowFarmersBenefitFromLINCs:

Farmers increasetheircropyieldsand incomes,haveownershipandavoice intheproductionprocessandbenefit fromworkingwithaconsistentlong-termbuyer.Onceaggregatedintolarge-scaleproducersthroughtheLINC,theyaccessnewmarketswheretheyselltheircrops;diversifycropstomitigaterisk;accessqualityfarminginputs,agronomictrainingandimprovedfinancialsecurity.

HowCompaniesBenefitFromLincs:

Companiesfromthefoodandagribusinesssectorbenefitfromaconsistent,qualitysupply;agrowingsupplierbase;reliableandlong-termsupply;improvedtriplebottomline;bettertransparencyandimprovedsociallicensetooperate.

BusinessForDevelopment’sRoleInTheCreationOfLINCs:

•Workwithfarmerstodeterminetheirneedsthroughconsultationsandsurveys.•PreparethebusinesscaseandfinancialmodelforcompaniestocommittotheadoptionoftheLINCmodel.•SecureendorsementforLINCsandbuildrequiredpartnershipsfortheirsuccess.•LeadthedevelopmentandestablishmentoftheLINC.•RecruitLINCmanagementteamsandsupporttheLINCuntilitisfinanciallysustainable.TheLINCmodelhasbeenexecutedwiththefollowingorganisationsandinvestorsfromtheextractivesector:•1500cottonfarmers,Kenya.Investor:BaseTitanium.Buyer:CottonOn•1000rubberfarmers,PNG.Investor:OkTediFoundation:Buyer:Olam•200citrusfarmers,Laos.Investor:MMG.Buyer:IronbarkCitrus.

Issa,Tomayess,Issa,TheodoraCurtinUniversity,Australia

CSRAndSustainabilityInHigherEducation:AnAustralianPerspective

This research aims to examine and investigate the challenges and opportunities of promoting student's learning andawarenesstowardcooperativesocialresponsibility(CSR)andSustainabilityespeciallyinhighereducation.Generalspeaking,currentlyvarioussectorsnamelybusiness,government,health,socialandeducationstartedtoadoptandintegrateCSRandSustainabilityintheirstrategiestoenhancebusinessreputationandmakethemuniqueinthemarketlocallyandglobally.TopromoteandendorseCSRandSustainabilityamongpostgraduatestudents,anAustralianuniversitydevelopedaunitcalledITS6toenhanceandimprovestudents’awarenessoftherolesinformationtechnologyandinformationsystemsplayinbusiness,especiallytechnologywasteandrecyclingontheenvironment.ThedevelopmentofITS6unitderivedaftertheGlobalFinancialCrisisof2007-2008asbusinessschoolsareamongstthosewhohavebeenaccusedforeconomic,societaland environmental disappointments. ITS6 unit aims to raise students’ awareness of sustainability and Green IT andsustainabilitystrategiesproposedbyrecognizedscholarswithinthefieldofstrategyandsustainability(e.g.(Rainey2006;Teece2009).Theempiricalevidencefrom85studentsisbasedonquantitativeandqualitativeapproaches;asdataderivedfromformalandinformalstudents’feedback.ThepreliminaryanalysesofdatacollectedrevealedthatthecompletingITS6especially the unitmaterials and assessments gave students a better understanding and knowledge in relation to newconceptsandcuttingedgeCSR,SustainabilityandGreenIT.Furthermore,ITS6assessments(i.e.reflectivejournals,wikis,digitalpresentationandreportwriting)managedtoincreasestudentsawarenesstowardsCSR,sustainability,andimprovestudents’personalandprofessionalskillsforthecurrentstudyaswelltheworkforceinfuture.Inaddition,studentsshowtheirsatisfactionwithITS6assessments,asitdevelopsspecificskillsforthecurrentstudyandforthefutureworkplace,i.e.culturalawarenessandcuttingedge.

Iqbal,KamranBahriaUniversity,Pakistan

HowDoesSociallyResponsibleHumanResourceManagementInfluenceEmployeeWell-Being?

Drawingonsocialexchangeandsocial identity theories,wedevelopamodelexamining the relationshipbetween threedimensions of socially responsible human resource management (SRHRM), namely legal compliance HRM, employee-orientedHRMandgeneralCSR facilitationHRM,andemployeewell-being.Wehypothesize thatall threedimensionsofsociallyresponsiblehumanresourcemanagementaffectemployeewell-beingviaorganizationalidentification.Datawereobtained from 250 employeesworking in banking sector. SPSS and processmacro for SPSSwere employed to test thehypothesizedmodelasperrecommendationofPreacher&Hayes(2008).Theresultsrevealedthattherelationshipbetween

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all three dimensions of SR-HRM and EWB had an indirect effect via Organizational identification. This study makes asignificanttheoreticalcontributiontotheliteratureasthisstudydemonstratetheimportanceofSRHRMinwellbeingoftheemployeesandfillthegapinliteraturebyexploringthemechanismthroughwhichSRHRMaffectsEWB.

Jain,Ameeta,Gopalan,SandeepDeakinUniversity,Australia

TheRoadLessTravelled:CSRLawandComplianceinIndianBanksComparedWiththeAsiaPacific

MandatoryCSRreportingandexpenditureasapercentageofannualprofitistheaimofIndia’snewcorporationslaw(2013).This paper evaluates thebefore andafterof CSR spend in fourmajor Indianbankshistorically since2005 to2015, andevaluatesifthelawhashadanydemonstrablechangeinCSRactivityandreportinginthisperiod.The“spend”iscomparedwithfourmajorbankseachfromJapan,AustraliaandChina.Initialcontentanalysisofreportingmediafromthebankswhichwasassessedbyadisclosureindexwassupplementedwiththematicdocumentanalysis.TheCSRdisclosuresaremappedagainst a new legal index which measures the degree of rule of law, financial openness, transparency and humandevelopment index. This research demonstrates that countries with a higher legal index had consistently higher CSRdisclosure indicesandactualCSRactivityreported indetaileven intheabsenceof legislativerequirements forCSR.Thisresearchalsofindsthatbasedoncompanyreportingmedia,thereismarginalchangeinCSRspendinIndianbanks.ThereisimprovementinthereportingstandardsofIndianbanksfollowingchangeinlegislationin2013.DespitethisimprovementCSR reporting remains generic and vague in Indian banks with a lack of well-defined goals and achievements beingdocumented;despitethenewlawIndianBankslagbehindtheotherthreecountriesinCSRreporting.Thepunitivemeasuresdescribedinthenewlawarenotsufficienttoforcebankstocomplywithregulation.Thesefindingsareofvaluetopolicymakersasthecorporateandindividualconsequencesofnon-compliancewiththelawareinadequateandineffectiveandrequiremodification. Further, strengthening of the variables on our new legal index has the potential to improve CSRreportingandactivityevenwithoutchangeinlegislation.

Khan,Majid,Lockhart,James,Bathurst,RalphMasseyUniversity,NewZealand

InstitutionalImpactsOnCorporateSocialResponsibility:AComparativeAnalysisBetweenTheJurisdictionsOfNewZealandAndPakistan

Building on institutional theory, this paper explores the relationship of institutional mechanisms and corporate socialresponsibility(CSR)inNewZealandandPakistan.Thesplitofinstitutionalfactorsisnormallycategorisedasbeingeitherformal or informal institutions. Formal institutions comprise approaches to corporate governance, such as statutoryregulation,self-regulationand/orco-regulationwhereasinformalinstitutionalmechanismsconsistofnorms,values,cultureand beliefs. It is argued that a combination of formal approaches and informal institutional mechanisms produce anenvironmentofcorporategovernanceinanyjurisdictionthatinturnshapestheadoption,orotherwiseofCSRbybusinessadheringtoacceptablegovernancepraxis.CorporategovernanceregulationinPakistanisheavilyinfluencedbythebroadAnglo-Sphere approach, whereas the institutional realities of the country present a marked contrast. The systems ofcorporategovernanceinNewZealandandPakistanareanalogousinmanywaysbecauseoftheircommonfoundationsinBritishCommonLaw,however,adherencetothosesameregulationsappearstobecompletelydifferent.Thepaperexploreswhichcountry’sinstitutionalenvironmentsaremorefavourablewithrespecttoCSR,inthatbusinessesadoptCSRpracticesinresponsetoregulations;cognitivepressuresthathelppeopleunderstandandinterpretthepracticecorrectly;and,culturalvaluesenforcingthesamepractice.Contentanalysisofasampleoflistedcompanies’annualreportswascompletedineachjurisdiction.Reportinganddisclosurepracticeswereidentified.Underlyinginstitutionswerethenrecordedasbeingeitherrecognised,acknowledgedorinferredbythereportingbusiness.Subsequentsynthesisoftheresultssupportstheviewthatcorporategovernance’sinterpretationandadoptionofCSRislargelyshapedbythelimitationsoftheformalinstitutionsinPakistanandtheinformalinstitutionsinNewZealand.

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Klinphanich,Wanpen,Phoprachak,Darart,Neungvanna,UpawadeeRajamangalaUniversityofTechnologySuvarnabhumi,Thailand

TheCasualRelationshipModeloftheFeatureFactorsInfluencingEnvironmentalManagementReportofCompaniesListedOntheStockExchangeofThailand

TheobjectiveofthisresearchwastostudyonthecasualrelationshipmodelofthefeaturefactorsinfluencingenvironmentalmanagementreportofcompanieslistedontheStockExchangeofThailand.Theresearchwasconductedbystudyingdatafrom the Annual Report (Form 56-1), annual financial statements and 2015 Financial Statements notes with a samplepopulationfrom362companies.DataofthestructuralequationmodelwereanalyzedbyastatisticalprogramcalledMultipleIndicators and Multiple Causes (MIMIC) Model. The Casual Relationship Model of the Feature Factors InfluencingEnvironmentalManagementReportofCompaniesListedontheStockExchangeofThailandTheresultsofconsistencytestofthecausalrelationshipmodelofcorporatefeaturefactors(CHA)influencingtheEnvironmentalManagement(EVM)reportfoundthatthemodelbyassumptionswasconsistentwithempiricaldata,withthefollowingstatisticaltest;16.22ChiSquare,0.062statisticalprobability(p),9degreesoffreedom(df),1.80forc2/2value,0.047RMSEA,0.033SRMR,0.99GFI,0.98CFI,and 0.96 AGFI. In addition, the latent feature variable of the company (CHA) had a direct positive influence on theenvironmentalmanagement(EVM)reportatastatisticalsignificanceof0.01,withinfluencecoefficientof0.26.

Klomp,Stephen,Clear,AnneMurdochUniversity,Australia

DirectorPerceptionsOfCSRImpact:Long-TermInvestmentForSocialGoodOrNecessaryCost?

TheimportanceofCorporateSocialResponsibility(CSR)fororganisationalsuccesshasbeenextensivelyresearched.CSRhasbeenfoundtobenefittheorganisation,stakeholdersandcommunity.Theemergenceofthisstrategyisdueinparttotheincreaseinethicalfailuresofcompaniesandtherelatedneedfororganisationaltransparency.Organisationsaremotivatedtoengage,atleastnominally,inCSRspendduetoextrinsicfactors,andmayjustifythesepracticeswithabusinesscase.Theperceptionsofthoseresponsible forultimateorganisationaldecision-making,directors,havebeen largely leftoutof thediscussion.Thispresentationwilloutlinethefindingsfromapilotstudyconductedtoexploredirectors'perceptionsofthesocial,andenvironmentalimpactsofCSRspendinthecommunityanditsrelatedlongevity.Thepilotstudywasqualitativein nature, involving interviewswith directors and senior executives identified from theAustralian Institute of CompanyDirectors Western Australia (AICD) database. This study provides a snapshot of directors’ and senior managementperceptionsoftheimpactCSRhasonthecommunityandonfromtheintendedrecipientsoftheorganisation’slargesse.Thisstudycontributestothedebateonissueswhichaffectindividuals,organisationsandthewidercommunityinregardstoCSR.Participating in this study also permitted self-reflection and provided opportunities for learning and embracing diverseperspectivesaboutthisimportanttopic.Thefindingsincludeanexplorationofsomeofthedissonantperceptionsarticulatedby directors and senior executives and reveal some of the debates taking place in Western Australian boardrooms,particularlyastheyrelatetotheimpactofCSRactivitiesofcompanies.ItconcludesbyframingthedebatesrelevanttoastakeholderviewofCSR, reflectingagovernanceperspectiveof the topic.Thestudyalsopoints to theneed for furtherresearchintothisarea.

Kradphet,Jiraporn,PhoprachakDararatRajamangalaUniversityofTechnologySuvarnabhumi,Thailand

TheProfessionalismofAccountantsRelatedtoEarningsQuality:ACaseStudyofIndustrialEstateinAyutthaya

Theobjectiveofthisstudywastoexploretheprofessionalismofaccountantsrelatedtoearningsquality.Thesampleofthisstudy was 197 accountants working in Industrial Estate in Ayutthaya. In this study, five aspects of professionalism ofaccountants were studied including intellectual skills, technical and functional skills, personal skills, interpersonal andcommunication skills, and organization skills. Besides, five aspects of earnings qualitywere explored including cautiouspreparation of accounting information, volatility or stability of earnings, and correlation between accounting profit andeconomicprofit,profitabilitythatreflectscashflow,andrelationshipbetweenaccrualbasedearningsandcashflow.Theresultsof thisstudyfoundthattheprofessionalismofaccountantscouldexplain13.70%ofvariation inearningsquality.Moreover,technicalandfunctionalskillsandpersonalskillswerefactorspositivelyaffectingearningsqualitywithastatisticalsignificant levelof0.10.Organization skills factorpositively influenced thevariation inearningsqualitywitha statisticalsignificancelevelof0.01.

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Kusnardi,EriUinSyarifHidayatullahJakarta,Indonesia

CorporateSocialResponsibility(CSR)andSocialEntrepreneurshipInFavourOfImprovingtheQualityOfLifeSociety

Therecentglobalarefacingsocialproblemsthatlimitthesustainablehumandevelopment.Alsotherelationofenterprisesand society, allows us to analyse things ormodel that should be done in favor of improving the quality of life society.Managers continually encounter demands from multiple stakeholder groups to devote resources to corporate socialresponsibility(CSR).Thesepressuresemergefromcustomers,employees,suppliers,communitygroups,governments,andsomestockholders,especiallyinstitutionalshareholders.Withsomanyconflictinggoalsandobjectives,CSRasactionsthatappeartofurthersomesocialgood,beyondtheinterestsofthefirmandthatwhichisrequiredbylaw(AbagailMcWilliams&DonaldSiegel,2001)CSRandsocialentrepreneurshipare intendedtomeetcommonneedsresultingthequalityof lifesociety.CSRandsocialentrepreneushiparecloselyrelatedtothecreationofsustainablesocialvelue,butdonotgetinthesame way. Improving Development coorporations are key to success the economic and could help in training societyespecially those in remote area. The practical implication of this paper thus suggests that performing CSR and socialentrepreneurshipthroughimprovingthedevelopmentcorporationisanimportantwaytoachievethequalityoflifesociety.

Langres,Nericel,Scanlan,GregOceanaGold,Australia

WeAreOne-TransformingCommunitiesThroughDecisionMakingPartnerships

Since the commencement ofmining operations at theDidipioMine in the Philippines, CSR has been a critical factor inmaintainingourlicensetooperate.In2014,weintroducedtheCSRProjectcalled-WeCare.Thisprogramconsistsofsixsteeringcommittees,ledbylocalcommunityleadersandrepresentativeswhomeettodetermineandagreeonpriorities,actionsandkeydeliverables,budgetsandkeyperformanceor success indictors.Committeeshavebeenestablished for:SocialInvestmentgovernance;CommunityHealth;ImprovingEducation;Micro-investmentandsmallbusinessdevelopment;Environment improvement;andcommunity infrastructuredevelopment. With full involvementandcollaborationof theDidipioCommunity-weareworkingtogetherandtransforminglives.

Lin,Fangqiang,Li,Tan,LI,ChunpingSchoolofEconomicsandManagement,ChangzhouInstituteofTechnology,China

CanCorporateSocialResponsibilitypromotefirmperformance?EvidencefromChina’slistedfirmsintheautomotiveindustry

Acentralproblemincorporatesocialresponsibilityishowtoscientificallyevaluateitsrelationshipwithfirmperformanceinpractice. This paper develops a theoretical framework to understand the causal relationships among corporate socialresponsibility,competitivestrategy(costleadershipversusdifferentiation)andfirmperformance,inwhichcorporatesocialresponsibilityissubdividedintofourlevelsincludinggovernment,employee,stockholderandcustomer.TakingChina’slistedcompanies in automotive industry in fiscal year 2007 to 2014 as samples, divided into two strategic groups, this paperconstructsamultipleregressionmodeltoempiricallyverifytheinfluenceofsocialresponsibilityonfinancialperformance.Thispaper implies that: (1) firmswhateverpursingcost leadershipordifferentiationstrategy,areallprofitbeneficialonfulfilling responsibility to government. (2)On the contrary, there is significantlynegative correlationbetweencorporatesocialresponsibilitytoemployeesandfinancialperformanceforcost leadershipfirmsaswellasdifferentiationfirms. (3)Differentiationfirmsleadasuperiorperformanceduetomoreresponsibilitytostockholdersandresponsibilitytocustomers,whilefirmspursingcostleadershipisindirectcontradiction.Inthispaper,tosomeextent,suchconclusionsaboverevealthecurrentsituationofcorporatesocialresponsibilityinChina,whicharepracticallysignificantwithregardstopromotingsocialresponsibilitybyfirms.

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Lin,Mei-LanSouthernTaiwanUniversityofScienceandTechnology,Taiwan

ComparingtheViewsofPractitionersandEducatorsontheImportanceofEducatingSocialInnovation

Socialenterprisesseekbusinesssolutionstosocialproblems.Itisnecessaryfornumerousinstitutionstodedicateresourcesandtofosterinnovationonsocialenterprises.Socialenterprisehasgainedagreatdealofattentioninlastfewyearsandhasbeenofferedcoursesandworkshopsfromuniversities.Thepaperraisetheeducationissuesonthetopicsofsocialenterprisearevaluedandprioritisedcomparingtheviewsofpractitionersandeducatorsinuniversity.Inthisstudy,wecollected18expert opinions from industrial practitioners, academic scholars and public agency researchers on their pedagogicalperspectives.Ontheotherhand,weinvestigatedtheUniversityCourseInformationWebsitetoretrieve14topicsofsocialenterprise courses through content analysis in latest 5 academic years in Taiwan. Some interesting findings have beenpresentedfrompractitionersanduniversityeducatorsandtheImportancePerformanceAnalysiswasutilizedforillustratingtheir diverse views on educating social innovation. The two topics on business model to social enterprise and socialinnovationweredisplayedthemostimportantthreetopicsbysocialpractitioners,butthosehadrelativelowerpresencesinuniversity educators’ syllabus. This article also recommends some changes in emphasis to specific areas in the socialenterprisecurriculumforcurrentsituation.TheresearchresultcanmakereferencetoofferacourseonsocialinnovationinbusinessschoolandtheAsiadataalsocanincreasethediversityofglobalsource.

Lu,Hualiang,Huang,HuiyingNanjingUniversityofFinanceandEconomics,China

StudyontheimpactofleadershipstyleandCSRpracticesonperformanceofChineseagriculturalfoodenterprises

Thispaperanalyzestherelationshipsamong leadershipstyle,CSRpracticeandperformanceofChineseagricultural foodenterprises.Wehopetoprovidethestate-of-artofCSRawarenessandpracticeofChinesefoodindustryandfindasolutionforthefurtherdevelopmentofChineseagriculturalindustry.WecollecteddatainJiangsuProvincebyinterviewingprovincialand state level agricultural food enterprises. The 50 samples are collected from different economic regions in JiangsuProvincebasedon randomsamplingmethod.WeusePLSanalysis thestructuralequationmodel.Results showthat thetransformational leadership encourages enterprises to implement environment related responsibility, so that they canachieve a high level of social performance; furthermore, transformational leadership can also encourage enterprisesimplementstaffrelatedresponsibilities,soasto increaseeconomicperformance,socialperformanceandenvironmentalperformancesimultaneously.However,wedidnotseesignificantimpactoftransactionalleadershiponCSRpracticesandperformance in research area. This paper ends with some managerial implications for implementing corporate socialresponsibilitytoachievesustainabledevelopmentofagriculturalfoodenterprisesinChina.

Lu,Hao-Te,Cheng,Pi-Yueh,Tzy-Li,Chen,Fang,Miao-Ling,Cheng,Shu-YunTainanUniversityofTechnology,Tung-FangDesignInstitute,SouthernTaiwanUniversityofScienceandTechnology,Taiwan

AComparisonbetweenHospitalityEmployeesandStudentsforWorkValuesandEthicalDecisioninTaiwan

Issuesinvolvingworkvaluesassociatedwithworkandethicsintheworkplaceareofgrowingimportance.Thepurposeofthisstudywastoobtainresponsestoworkvaluesandethicalscenariosfromworkforceprofessionalsandstudentsmajoringinuniversityhospitalityprograms.Dataweregatheredfrom399internshipstudentsand375professionalemployeesfromthehospitalityindustryinTaiwan.DatawereevaluatedusingtheRoy-Bargmannstep-downFanalysisandlogisticregression.Theresultsshowedcareerstatuscouldserveasapredictorfordifferencesinworkvaluesandethicalscenariojudgments.Hospitalitystudentsplacedlessimportanceonalldimensionsofworkvaluesthandidprofessionals.Additionally,workforceprofessionalsmoreoftenmadecorrectethical judgmentsonadministrative related scenarios thandid college students.Severalimplicationsforbothhospitalityeducatorsandpractitionersarealsodiscussed.

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Cheng,Pi-Yueh,Lu,Hao-Te,Tzy-Li,Chen,Fang,Miao-LingTainanUniversityofTechnology,Tung-FangDesignInstitute,SouthernTaiwanUniversityofScienceandTechnology,Taiwan

EthicalDecision-MakingBeforeandAfterEthicsEducation:TheImpactofTeachingMethodFormat

Toinvestigatetheeffectofethicseducationonfuturemanagersinthehospitalityindustry,wecomparedstudents’ethicaldecisionmakingbeforeandaftertheyattendedoneoftwoformsofa4-monthethicseducationcourse.Thesampleof115senioruniversitystudents(72females,43males)weredrawnfromtwoclassesinTaiwan;oneclass(n=56)usedatraditionallectureformat,andtheother(n=59)usedacase-studyapproach.Theresultsrevealeddifferencesintheethicaldecision-making of students after comparedwith before the course. Additionally, the ethical decision-making of students in thelectureclassdifferedfromthatofstudentsinthecase-studyclassafterthe4-monthcourse.

Macau,Flavio,Parida,Subhadarsini,Hartin,PrzygurskiClausGabrielaUNIP,Brazil/CurtinUniversity,Australia/VotorantimCimentos,Brazil

RelationshipsbetweenLEEDCredits,GDP,PopulationandEducation:AData-DrivenStudyBasedOnEvidencefromtheBrazilianDevelopingMarket

Background:adeclineinmomentumofsustainabilityinitiativesisexpectedduringturbulenttimes.Nonetheless,despitethedeepfinancialcrisis inthepast2years,LEEDgreenbuildingcertificationsthrivedinBrazil-thebuildingindustryismoreengaged in environmental movements than ever. There were 181 certified projects in July 2014, increased to 337 byDecember2016.High-endcommercialdevelopmentssoardemand,especially forCoreandShellcertification.This is themostpursuedLEEDratingsysteminBrazil,withawideacceptanceamongpeoplewhoplan,designandconstructbuildings,seenas away toboostprofit throughenvironmental approval. Fromenduserperspective, this transformative toolhaspositively impacted the quality of theworking space by creating a healthier,more sustainable environment, that savesresourcessuchaswaterandenergy.

Objective:understandcredits'dynamicsinBrazilianLEEDCoreandShellcertifiedbuildings.DeterminewhichLEEDcreditsarehardest toobtain,andwhichareabovetheGlobalAchievementRate. Identify theunderlyingrelationshipsbetweencredits intheBraziliansubset.AssociategreenbuildingLEEDCoreandShellcertificationwithBraziliancities'population,GDP,andeducation.

Method: database built from reports of 133 LEED Core and Shell certified buildings in Brazil. These arematched withinformation from cities'GDP, population, and education.Descriptive statistical analysis, exploratory factor analysis, andcorrelationanalysisareperformed.

Conclusion: this pilot study contributeswith knowledge about green supply chainmanagement. Practitioners from realestateandconstructionindustriessuchasarchitects,engineers,buildersandsupplierswillhaveabetterunderstandingofLEEDdynamicsindevelopingmarkets.Findingscanbeincorporatedintheirsustainablebusinessmodels,e.g.pointingwhichcriteriatofocuswhenseekingaLEEDCoreandShellcertification.Policymakerswillhavemoreinformationtoaccesswheretodirectincentivesforgreenbuildingproliferation.

Macau,Flavio,dosSantos,Hamilton,Bazanini,RobertoUNIP,Brazil

TopManagementEnvironmentalStrategyRhetoricAndEmployeePerceptionInASustainabilityFlagshipCompanyInBrazil

Publicopinionhasbecomeincreasinglyconscioustocompanies'sustainabilitymoves,especiallyregardingtheenvironment.AnexampleisthediffusionofElkington'striplebottomline(TBL)frameworktomeasuretheperformanceofagivencompanyintermsofshareholdervalue(profit),socialcapital(people),andenvironmentalimpact(planet).ThechallengeofmeasuringTBLispartiallysettledbytheproliferationofindexes,suchastheISEinBrazil(similartoDJSI).TheimplementationofaTBLstrategyresidesmainlyintheguidanceprovidedbymanagersandintheeffortspracticedbyemployees.Theobjectiveofthis researchwas to observe the extent towhichmanagers' rhetoric was aligned to employees' perceptions regardingenvironmental strategy implementation in a global energy player in Brazil. Operating in the energy industry, a sectorfrequentlyinthespotlightgivenitsenvironmentalimpact,thecompanywaslistedinalleditionsoftheISEindex.Datawasgathered: from the company'swebsite, ISE and sustainability reports; from interviewswithmanagers of environmental

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related areas; and froma pilot surveywith a small groupof employees. Itwas observed that the companyhas a clearenvironmental strategy, aligned to TBL ideas, strongly embedded in topmanagement's rhetoric. The strategy is openlycommunicatedthroughanumberofdeep-rootedinitiatives.However,manyemployeeswerenotabletopointouttheirpersonal(orarea)goalstowardstheenvironmentalstrategy.Althoughoneineverythreerespondentsstronglyagreedthatthecompanywillhaveanenduringenvironmentalposition,oneineveryfourrespondentsquestionedifitwouldbelistedintheISEinthefollowingyears.Thisindicatesapossiblemismatchbetweentopmanagementrhetoricandemployeespractice,oraneedtobetterinformemployeesaboutsustainabilitymeasurementandgoals.Eitherway,thispresentsanimportantgaptobeaddressed.

MaimonSchiray,Dalia,Carvalho,CristinedeSáCampello,AnaPaula,OrsiTinoco,GabrielFederalUniversityofRiodeJaneiro,Brazil

CreativeEconomyAsASocialInnovation:LessonsFromRioDeJaneiroPontosDeCultura

Thisarticleaimtohighlightinnovationandcreativeentrepreneurshipinrespecttocommitmenttolocaldevelopment.FromtheconceptualandanalyticalframeworkproducedonthetopicsofCreativeEconomyandSocialInnovationliterature,itwillbechecktheresultsofthecreativeentrepreneurshipidentifiedin50culturalNGOschoosedbythemunicipalityofRioasPontosdeCultura (CulturalPoints).These researchconducted in2015byLARES-IE/UFRJhada largerperspectiveof thepreviousoneontheMangueiraslump(Maimonealii2015).Inthelastthreedecades,socialinnovationshavebeendebatedin different sectors of society, including a variety of activities associated with non-profit organizations, socialentrepreneurship,socialresponsibilitypractices(Schachter,MattiandAlcantara,2012).Furthermore,asMulgan,Sandersand Tucker (2007) maintain, there are many lenses through which understand social innovation, as well a variety ofapproachesrelatedtomultiplesubjectareas.Theworkisdividedintofourparts.Thefirstoneanalyzesthemainapproachesofsocialtechnologyandthecreativeeconomy,pointingdistinctionsbetweeninternationalapproachthatcombinesCreativeEconomywith the latest technology and the Brazilian realitywhere the focus is on social entrepreneurship in creatingincome.Inthesecondpartareemphasizedmethodologicalissuesrelatedtothecollectionandanalysisofdata,andlater,inthe third section,wesubmit theanalysisof the results–analyzing theCreativeEconomy in the50CulturalPontsofRioMunicipalityclassifyingprojectsaccordingtoMurrayinnovationstages,Caulier-GriceandMulgan(2010).Thesestagesare:(1)factorsthattriggeraction(prompts),inspirationsanddiagnostics;(2)proposalsandideas;(3)prototypesandpilots;(4)support;(5)designanddissemination;(6)systemicchange.Finally,inthelastsectionareoutlinedthefinalconsiderationsaboutthestudy,limitationsandsuggestionsforfutureresearch.

MaimonSchiray,DaliaFederalUniversityofRiodeJaneiro,Brazil

BrazilianSRIFunds

Socialresponsibleinvestment(SRI)isdefinedasthecombinationof.financialperformanceobjectiveswithconcernsaboutsocial, environmental and ethical issues.The objective of this paper is to contribute to a reflection on the relationshipbetween companies´ investment in social responsibility and their economic-financial performance. We compared theprofitability of the ISE (Corporate Sustainability Index)with the others indexes traded in BM&FBovespa, Brazilian StockExchangeMarket.Specialattentionisgiventothebehaviorofshareholdersduringthefinancialcrisisof2008andfrom2013tonowduringthepoliticalandeconomiccrisis.Thearticlebeginswithatheoreticalandempiricalsummaryoftheliteraturerelatedtothisissue.WealsopresentahistoricalcontextthatrevealsthereasonsthatledtotheemergenceoftheISEinBMF&FBovespa, itsmethodology and criteria used to select the companies listed in this portfolio. The growthof SocialResponsible Investment inall industrial countriesandmore recently inemergingcountries couldbean indicatorofCSRgrowth.Socialresponsibleinvestment(SRI)isdefinedasthecombinationoffinancialperformanceobjectiveswithconcernsabout social, environmental and ethical issues. We try to understand why BMF&FBovespa, very speculative one, hasintroducedtheseethic funds.ThearticlecomparestheBrazilianSRI fundsfrom2005,at thecreationof ISE (SustainableEnterpriseIndex)to2011.Wealsoanalyzethemethodologiesofchoiceofthefirmsthattakepartofthisindexandthefirm’smovementtobeinandoutduringthese6years.

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Malaipia,Siripron,Phoprachak,Dararat,Neungvanna,UpawadeeRajamangalaUniversityofTechnologySuvarnabhumi,Thailand

TheStudyOfCausalRelationshipModelOnSustainableCorporateSocialResponsibilityReportOfCompaniesListedOnTheStockExchangeOfThailand

TheobjectiveofthisresearchwastostudythecausalrelationshipmodelonsustainablecorporatesocialresponsibilityreportthataffectsthevalueofcompanieslistedontheStockExchangeofThailandbystudyingdatafromtheAnnualReport(Form56-1),AnnualFinancialStatementsand2015financialstatementsnotesof313companies.DataofthestructuralequationmodelwereanalyzedusingstatisticalprogramcalledMultipleIndicatorsandMultipleCauses(MIMIC)Model.Fortheresultoftheconsistencytestofcausalrelationshipmodel,theCorporateSocialResponsibility(CSRD)reportfoundthatthemodelbyassumptionswasconsistentwithempiricaldatawiththefollowingstatisticaltest;93.58ChiSquare,0.091probability(p),55degreesof freedom(df),1.70forc2/2,0.047RMSEA,0.040SRMR,0.96GFI,0.99CFIand0.97AGFI.Thus,the latentvariableofsocialresponsibility(CSRD)reporthadadirectpositiveinfluenceonthelatentvaluableoffirmvalue(FMVL)atastatisticalsignificantof0.01,withinfluencecoefficientof0.94.Also,thelatentvariableoffirmvalue(FMVL)hadadirectpositiveinfluenceonthelatentvariableofsustainability(SUTB)atastatisticalsignificanceof0.01,withinfluencecoefficientof0.98.

Marchioro,GaryEdithCowanUniversity,Australia

TheInterpretationandImplementationofCER(CorporateEnvironmentalResponsibility)PoliciesandPracticeswithintheBaliInternationalHotelSector

Thisstudyappliesself-determinationtheory(SDT),tothehotelindustryspecificallyandtourismarenagenerally.ThestudyexaminespolicytransferandimplementationfromHeadOfficetolocalhotelsintheBalitourismsector.Formultinationalcompanies,corporateenvironmentalresponsibility(CER)policiesareoftendevelopedatheadofficeandthentransferredandimplementedattheregionallocaloffice.Theselocalofficesoperatewithinacontextofdifferentcultures,economicallyandsociallydiversefromtheheadoffice locationwherethepolicy is initiallydeveloped.Thestudydealswithcorporatemessages,customers,management,policyandhotelstaffandexploresthenuancesofcontemporarycommunicationandmotivationtochange.Thestudyofthetransferofpolicyfromheadofficetolocalofficesnecessarilyinvolvesthetransferofcorporatemessagesandintent.Researchtodatehasidentifiedagapbetween(CER)policyformulatedatheadofficesandtheimplementationgapatthebranchlevel.Thispolicygaphasbeenidentifiedinvarioussectorsandwhileoperatingindifferentcontextsitcanservetohighlightareasofcommonalityandrelevance.Policyformulationandimplementationisanexpensivebutindispensablemanagementfunction.Thesuccessfuloperationofthebusinessparticularlyonaglobalscaledepends upon consistent policy development, interpretation and compliance which can be localised where necessary.Organisational culture specifically team level factors such as leadership style and organisational climate may affectindividual’sintentiontobehaveproactively(ShinandKim,2014).Investigationatthemicrolevelonhowcommunicationoperates strategically in organisations, regardless of what is intended or planned for is needed in the research. Policytransferenceandpolicycompliancewillultimatelyrelyonemployee’smotivationtotheextenttowhichthevariousaspectsof SDT are met. The implications for practice are important aspects to consider in human resources such as socialengagementandlearningandhowtheseaspectscreatemorefavourableresultsforemployees.

May,Stephanie,Kunz,Jennifer,Mengen,AndreasUniversityofAppliedSciencesKoblenz-FacultyofBusinessandManagement,UniversityofAugsburg-FacultyofBusinessandEconomics,UniversityofAppliedSciencesKoblenz-FacultyofBusinessandManagement,Germany

EconomyMeetsSustainability:PurchaseDecisionsOfYoungConsumersWhenBuyingANewSmartphone

Smartphoneshavebecomean indispensable,yetshort livingcompanionforyoungconsumersworldwide.Ratherquicklyafterthepurchaseofanewsmartphone,theystartsearchingforabettermodelwithmoreadvancedfeatures.Whileyoungpeopleareveryexperiencedincomparingfeaturesandcontractconditions,itwasyetnotexploredwhethertheyalsohaveanideaoftheecologicalandsocialconditionsunderwhichtheseproductsareproduced.Theecologicalbackpack(thetotalquantityofrawmaterialsthatmustbemovedtoproduceacertainproductorservice)isconsiderable;asitamountsto75.3kgpersmartphoneincomparisontoitsweight,whichisabout80g.Moreover,thevaluechainoftheseproductsislong,complexandlinkedupworldwide.Thismakesitsusceptibletoproductionmethodswhichareunsocialandlesssustainable,e.g. while exploiting rare earth and other scanty raw materials. While the food industry has established labels and

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certifications for fairly traded and sustainable produced products, which are accepted in wide parts of society, thesecertificationprocessesareratherintheearlystagesforsmartphones.NichePioneeristheso-calledFairphone,whichfollowsthedoctrineofsustainabilityinprincipleandexhibitssalesfiguresofabout100,000phonesandaneglectingmarketshareincomparisontoSamsungorApple.Therefore,atthecurrentstage,onemightassumethatthenotionofsustainabilityonlyplaysaminorrolewithinyoungconsumers’purchasingprocess,astheyarenotawareofit.Thus,thequestionrises,whicheffectincreasedsustainabilityawarenessmighthaveonyoungconsumers’willingness-to-pay.ThepresentpaperaddressesthisquestiononanexperimentalbasisinasampleofyoungGermansmartphoneusers.

McCagh,Christine,Webb,DaveUniversityofWesternAustralia,Australia

CanPeopleExperienceMeaningfulConnectionsWithWildlife?AnOpportunityForWildlifeConservationMarketingStrategies.

Thisresearchaimstoexplorewhetherhumans’needforrelatedness(feelingmeaningfulconnectionswithothers),canbeachievedbeyondhumaninteractions,toincludewildlifeexperiences.Thisstudyalsoaimstoexaminetheeffectpersonalvalueshasonthepotential forwildlifeexperiencestosatisfypeople’sneedfor relatedness. Insights intohuman-wildlifeinteractions could benefit marketing strategies and organisations that support wildlife conservation efforts. Self-determinationtheory(SDT)positsthatwellbeingisexperiencedwheninnatepsychologicalneedsforautonomy,competencyand relatedness are satisfied. Need satisfaction has been associated with higher valuing of intrinsic aspirations (e.g.communityhelpfulness)andprosocialbehaviour(e.g.donatingandvolunteering).Themoderatingeffectpersonalvalueshaveonbehaviouralandaffectiveresponsestopsychologicalneedsatisfaction,andthemediatingeffectneedsatisfactionhasontherelationshipbetweenbehaviouralandaffectiveresponses,hasalsobeendemonstrated.Whilesomestudieshaveexaminedrelatednessneedsatisfactionthroughpetsandnature,nostudieshaveexaminedwhetherwildlifeexperiencescan achieve the same. Literature indicates that wildlife experiences can produce feelings of connectedness to wildlife,increasewell-being,andencouragewildlifeconservationbehaviour.However,thereisstilllacksstrongempiricalsupportforthe theories that attempt to explain the underlying mechanisms of these responses. Exposing individuals to wildlifeexperiencesandfollow-upsurveys,thisstudywillassesswhether:

1. Wildlifeexperiencescansatisfyrelatednessneeds.2. Valuesmoderatetheextenttowhichrelatednessissatisfiedbywildlifeexperiences.3. Relationsbetweenwildlifeexperiences,andconservationdonationandvolunteerbehaviour,ismediatedbyrelatedness

needsatisfaction.

Thisstudywillprovideinsightsformarketingstrategistspromotingwildlifeconservationdonationandvolunteerbehaviour.

McDermott,Taylor,Velez-Castrillion,SusanaUniversityofWestGeorgia,USA

Labels:AreTheyFoolingUs?

Knowledgecanbepowerful,ifconsumerscaneffectivelyapplywhattheyknowtowardsunderstandingwhattheyconsume,basedontheirknowledgeofproductlabels.Buthowwouldconsumersfeeltowardslabels,weretheytoknowitwasbasedon ambiguities or not on facts? Businesses and corporations are using consumers’ unawareness about labeling to theiradvantage. Similarly, in the United States, the issue of “fake news” has been prominent in academic and journalisticdiscussions.“Fakenews”hasrealmeaning.Broadstudieshavefoundthattheunawarenessofconsumershasbeenleveragedbymarketingcompaniesforyears.But,wheredoesthedeceivingstop?Shouldlabelshaverealmeaning?Intheabsenceoftrustbetweencustomersandmarketers,shouldalllabelsbethird-partycertified?Inordertoexplorethesequestions,weresearchedsomeofthemostwidelyusedlabelingschemesandthecriteriatheyuse--forinstance,‘FairTrade’,‘AllNatural’,‘GlutenFree’--tounderstandiftheselabelshaveactualmeaningbasedonverifiableclaims,andwhichoftheirmostknownproductsactuallymeetthose‘requirements’.Usingaconveniencesample,wehaveidentifiedtwenty-twodifferentlabelingschemes,commonintheUS.Additionally,weseektounderstandwhetherconsumersactuallyusethelabelsintheirdecisionprocess,whenpurchasingproducts,andwouldtheychangetheirproducts,ifthelabelswerefoundnottobetrustworthy.The purpose of this study is to see how sustainable and trustworthy product labels are, as well as, how consumerunderstanding of these labels effects the buying preferences of such products. This study is designed to help informbusinesses and consumers of thedifferences in product qualifications between certified anduncertified labels, and thepotentialdamagestothebusiness-customerrelationshipfromuntrustworthylabels.

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McKenna,BrentMurdochUniversity,Australia

ACaseStudyAsACritiqueOfCompetingSustainableDevelopmentAgendasDrivingChangeInTheBoomBustPilbaraRegionOfWesternAustralia

My study addresses the question of whether competing sustainable development agendas, driving development in anextractiveindustrydependentfrontier,contributedtosustainabilityinthePilbaraRegion,WesternAustralia.Theseagendasare represented inpublisheddocumentsandwerecompared toasampleofviews fromagendasettersandcommunityleaders.Thecriticalevaluationframeworkwastogenerateanepistemeontheglobal--central--localdynamic inregionaldevelopmentandassesswhethercommunitysustainabilitywasanoutcomeconfirmedbylocalexperience.ThehistoricalandeconomicbackgroundwasmarkedbyAustralia’slargestresourcesboominwhich$billionswereinvestedinthePilbarapromisingprogressandassociatedlivelihoodimprovement.Aspirationalgoalswereunrealisticfromtheoutsetandhadadisconnected tenuous relationship with conceptual origins and debates surrounding sustainable development. Keysustainability principlesweremissing during approval and implementation of extractive industry and ancillary projects.Omissions from related legislationalso indicatepolicy lacked judicious intervention ideas toaddresspredictablemarketfailure. Aligned findings from interviews referred to the urgency of enabling projects and mould consent for industryexpansion and public infrastructure projects. Consequently, boom-time private projects continued a history ofexternalisationcoupledtopublicprojectssinkingfundsandexpandingliabilitiesthatgaverisetoconcernaboutviabilityintownshipsandofimaginedPilbaracitieseverbeingrealised.Foresightinmarket-basedpolicyregimeswaslacking,leadingto private household debt expanding and contributing to stress in families, neighbourhoods and businesses asresidents departed after projects were completed and construction workforces were downsized and replaced for theincreasing production phase. The Pilbara’s history is replete with prior exploitations during colonial era rushes andrecessions,followedbylate20thCenturyindustrialisationhailingdownturns.Early21stCenturygovernmentdecisionshavebeendesignedto facilitateresourcesboomsbyexpandingexistingand facilitatingnewextractive industries.Sustainabledevelopmentsloganssaturatedthisperiodofregionaldevelopmentbutfailedtodeliveronkeyaspirationalgoalsandpaidscantattentiontoglobalgoalsdesignedtotransformdevelopmentorthodoxybyharmonisingpeopleandprosperitywithnatureandplanetarysystemsviainnovativebusinessdevelopmentandeco-friendlysettlement;instead,favouringdistantsources for servicesand labour. Significant challenges tobetterunderstanding serious sustainabledevelopment remain,including learning lessons from history. Idealistic aspirations in partisan development agendas could be replaced bylegislatingrealisticsustainabledevelopmentdrawingonsustainabilityscienceandlivedfrontier-basedexperience.

Minh,NguyenMasseyUniversity,NewZealand

AConceptualFrameworkofCorporateSocialResponsibilityinVietnam

Corporate Social Responsibility (CSR) is broad in scope and any definition of CSR is open to subjective interpretation,dependingonone’stheoreticalstance(suchasBowen,1953;Davis,1960;Friedman,1970citedinCarroll,2009)becauseitisdifficultforallscholarstoagreeonasuccinctandprecisedefinition.Thecontextforthestudythatformsthebasisofthispaper is Vietnam; an emerging country undergoing rapid economic growth. It has been reported that Vietnam isexperiencing environmental and societal challengeswith business activity identified as themain culprit (UNDP, 2017¬).Vietnamisinterestingasacontextbecauseofthesechallengesandbecauseitisworthwhiletoinvestigatetherelevanceofthe predominantlyWestern evolution CSR concepts. There is dearth research on CSR in Vietnam,with existing studies,tendingtofocusonactualbusinesspracticewithoutmuchreflectiononthewidercontextinwhichtheCSRphenomenonisconceptualized.Tohelpaddressthisshortcoming,thispaper,basedonacriticalreviewofrelevantliterature,aimstodevelopaconceptual frameworkofCSR inVietnamwhichcanserveasa fundamentalbasis for futureCSRdiscourse inVietnam.Applyinginstitutionaltheory,aframeworkforexploringthekeyforcesinfluencingCSRinVietnamisproposed.TacklingthevitalquestionofhowCSRisconceptualizedwithintheVietnamesecontextispresentedasimportantandascontributingtocurrentCSRconversations.

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Mitra,NayanAligarhMuslimUniversity,India

CommunicatingCorporateSocialResponsibilityinthePostMandatePeriod:EvidencefromIndia

IndiathroughitsrecentlyamendedCompaniesActof2013hasmandatedtheCSRreportingfortheirlarge,stablecompanieshavinganetworthof(IndianRupee)INRfivebillionormore,oraturnoverofINRtenbillionormore,oranetprofitofINR50millionormoreduringanyfinancialyear.ThishastransitedCSRfromaphilanthropicand/orvoluntaryperspectivetoamorestructured,objectiveandmeasurableformatfortheseCorporations.However,themandatorynatureofCSRspendingandreportingwasfacedwithmixedreactions.Whiletherearesomecompanies,whohaveactedproactivelytowardstheCSRmandate,realigningtheiralreadyexistingCSRframeworktothestatute,thereareothercompanies,whohavebeendefensive in their approach, testing thewater and trying to find out the 'what ifs' of CSR spending, usually coupledbytokenismandahighemphasisonmarketingcommunication.ThispaperseekstodocumenthowtheseCompaniesmeasuretheeffectivenessof variousmedia,whatmeasuresneed tobeconsidered tomeasure thiseffectivenessandhow thesemeasuresarerelatedtoCSRthroughanempiricalsurveyconductedintheyear2016,barelytwoyearssincethemandatecameintoforce.

MohdNasir,Norita,Mahendhiran,Nair,Ahmed,PervaizMonashUniversityMalaysia,Malaysia

MaqasidAl-ShariahAndTheFrameworkForCorporateEnvironmentalCareInMalaysia

Thecurrentdevastatingstateoftheglobalenvironmentsuggeststhattheconventionalapproachtoenvironmentalcarehasfailedtocurbenvironmentaldestructions.Astheenvironmentalproblemsgetworseovertime,thereisapressingneedtolookattheissuefromaholisticperspective.Islamgivessignificantprominencetoenvironmentalcare,asoutlinedbytheShariah or Islamic law. Environmental care is an obligatory duty at individual (fard ain) and societal (fard kifaya) levels.Maqasidal-ShariahorthemainobjectiveoftheShariahissettosafeguardtheinterestsofallbeings,includingtheneedtohaveabalancedenvironment.AlthoughIslamisveryinfluentialinthemajoraspectsoflifeofthepeopleinMalaysia,theecological-debtorcountrystatussuggeststhatMalaysiahasbeenverypooratprotectingandpreservingtheenvironment,contrary to the Islamic environmental thought. The change of focus from the traditionalist to contemporary theory ofmaqasid to cope with societal needs and challenges has shifted the emphasis from issues specific to individuals toprescriptionsandguidanceonissuesconcerningcollectiveinterestsatthesocietalornationallevelsuchasenvironmentalproblems.However,seriousenvironmentalcrisisposesahugethreattotheachievementoftheMaqasidal-Shariah.UsingtheconceptofmaslahaorpublicinterestwhichisconsistentwiththeprotectionandpreventionofharmstoeachelementoftheenvironmentundertheMaqasidal-Shariah,weproviderelevantmaximsofIslamicjurisprudenceinharmpreventionapplicable to corporate environmental protection. We also propose a framework for corporate environmental care inMalaysia.WiththeShariahaspectwell incorporatedinMalaysia’scapitalmarketstructure,religiousandlegalregulatorybodieshaveahugepotentialroleinexertingpressuresforcorporateenvironmentalism.

Murti,DesideriaCurtinUniversity,Australia

SameOldTownwithaBrandNewStory:ExploringtheSustainablePreservationofTsumagoOldTownfortheNationBrandingOfJapan

Investigating ahistoric preservation site as amini replicationof thenation, this studyexamines thenuancedprocessesemployed tomaintain thesustainabilityofheritageexpressed in theold townofTsumago, Japan. In theheritagespacelocated in Nagano Prefecture, known as Japan’s first citizenmovement to preserve a historic town, the project offersperspectives on sustainable tourism for space preservation model. The project aims to explore the vibrant process ofpreservationmovements inordertosustainthefixityofheritageandat thesametimefulfil theunfixeddemandof thetouristgazeandexpectation.The intention istoexposethe local interpretationsofculturalassetsasthegroundworktodefineandmaptherepresentationoftheculturethatisconserved,re-invented,shared,andperformed.TheresearchprojectisdesignedtorevealthenarrativesofTsumago’spreservationtosupportJapan’sbrandof“EndlessDiscovery”byexaminingthediscoursesinthepromotionalmedia,observationoflandscape,andinterviewswithlocalpeople.Yet,asapreliminaryresult, the paper will only present the analysis of promotional materials of Tsumago to illustrate how the discursiveproductions perform a critical function to sustain the culture and heritage of Tsumago textually and visually. I employFairclough's(2003)CriticalDiscourseAnalysis(CDA)approachandSocialSemioticApproach(SSA)proposedbyKressandvan

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Leeuwen(2006)tounderstandthemultidimensionaldiscoursesintheperformativeprocessofTsumagotosustainthetextandimageofheritagethroughmedia.Iarguethatthepromotionalmediagivesusefulinsightupontheopulentmeaningof“emptiness”asacollectionofcitizenactivism,anchorofspirituality,andromanticismoffurusatoortheconceptof“goingbackhome.”ThemediaalsoportraysthatTsumagoasacommunityisnotonlycontestedtosustainlocalidentityandnationimagerybutalsohastoadjusttothechangeabledemandoftourism,migrationoftraditionalmediatoonlinemediausingtheculturalconstructionof“non-use”images,andtheeconomicinsecurityofruralareas.

Nanayakkara,IndiraFacultyofLawoftheUniversityofColombo,SriLanka

CorporateSocialResponsibilityAndPreventingCorporateHumanRightsAbuses:ChallengesInSriLanka

The‘triplebottomline’approachofCorporateSocialResponsibility(CSR)considerstheeconomic,socialandenvironmentalaspectsofcorporateactivity.Underthesocialaspects,humanrights,labourrightsandsocialbenefitsshouldbeaddressed.Corporations increasingly impact on human rights of diverse range of stakeholders including employees, consumers,customersandthecommunitywithinwhichtheyarebasedandoperated.Althoughtheprimaryresponsibilitytoprotecthumanrightslieswithnationalgovernmentsthereisagrowingrecognitionthatcompanieshavearesponsibilitytorespecthumanrightsandprovidetheenablingenvironmentneededfortheenjoymentofhumanrightsofthosewhocomeintocontactwiththem.Theaccusationsandrecurringexamplesofhumanrightsabusesandviolations,suchasunfairworkingconditions,sexualharassment,discriminationetchasbeenasubjectofdebateatbothinternationalandnationallevels.Alsothequestionofaccountabilityforhumanrightsisastrongandgrowingareaforcautionformanycorporateandcommercialcircles,whoensurethattheyarereadytotakeontheirappropriateroletorespect,protect,promoteandfulfillthehumanrightsandtakeproactivestepstomakeadifferenceinthelivesoftheemployeesandtohelpthesocietyatlarge.CSRtowardshumanrightshasbeenhighlightedasatopconcerninthemodernworldwhichrequiresspecialattentionfromacademicsandresearchers.ThispaperanalyzestheconnectionbetweenCSR&humanrights,themechanismswhichshouldbeinplacetopreventandprotectpeoplefromhumanrightsabuses,ensuringvictimseffectiveaccesstojustice.Globalstandardsonbusinessandhumanrightsandlegalframeworksatbothnationalandinternationalleveltoholdcompaniestoaccountfortheirhumanrightsimpactareexamined.

Nath,Shobod,Eweje,Gabriel,Bathurst,RalphSchoolofManagement,MasseyUniversity,NewZealand

WhySupplyChainSustainabilityMattersForDevelopingCountryApparelSuppliers?AnIntegratedFramework

Increasingly, sustainability and supply chainmanagement have been raising significant attention from industry leaders,academics and policymakers worldwide. Consequently, many global brand-owning firms are engaging in sustainabilityprogrammesinordertoimproveeconomic,socialandenvironmentalperformancewithintheirsupplychains.Nevertheless,buyingfirmsarefacingchallengestoimplementsustainabilitypracticesatthesupplier’slevel,mostlywhenoutsourcingfromdevelopingcountrysuppliers.Conversely,developingcountrysuppliersfacedilemmaduetotheircriticalviewpointstowardssustainabilitystandardsasspecificcontrolmechanismswhichcould increasemanufacturingcosts,andeventuallyreducecompetitivenessintheglobalmarket.Assuch,theimplementationofsustainabilitypracticesisperceivedasplainbox-tickingexercise,andremains fragmentedas institutionalizedmythsamongthesesuppliers. Against thisbackground, thisstudyprovidesanintegratedmulti-disciplinaryframeworktounderstanda)whysupplychainsustainabilitymattersfordevelopingcountryapparel suppliersandb)whatmechanismsare likely toemerge for integratingsustainabilitypractices into theirsupply chains. This framework integrates threemultidisciplinary theoretical perspectives, specifically global value chainapproach, integrative stakeholder theory, and institutional theory to guide the research inquiry. Based on in-depthinvestigationfromextantliteratureandothersecondarysources,thispaperarguesthatembeddingsustainabilitypracticesintomulti-tierapparelsupplierscouldbe influencedbyaconfluenceofgovernancemechanisms.Thesemechanismsaredrivers (instrumental andmoral) aswell as forces (coercive,mimetic and normative), which are forming as a result ofsustaineddemands andpressures fromglobal and local institutional actors.Accordingly, this studydevelops a seriesofpropositions related to the interactions between global and local governance actors that affect the implementation ofsustainabilitypracticesamongdevelopingcountrymulti-tierapparelsuppliers.Thus,thepropositionsdevelopedinthestudycanbeusedforfutureempiricalresearchandtheorydevelopmentinthecontextofadevelopingcountrymulti-tierapparelsupplychains.

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Nguyen,Giang,Sarker,TapanEasternInternationalUniversity,Vietnam/GriffithUniversity,Australia

SustainableCoffeeSupplyChainManagement:AnEmpiricalStudyInBuonMeThuotCity,Daklak,Vietnam

ThepaperprovidesempiricalresearchaboutthecurrentsituationofimplementingsustainablepracticeincoffeefarmingandmanufacturinginBuonMeThuotcity,Vietnam.Theresearchinvestigatesopinionsoflocalfarmersthroughquantitativesurveys.Qualitativeinterviewsarealsousedtointerviewlocalcollectorsandstaffofafamouslargemanufacturingcompanytohaveanoverviewofthesituation.SPSSisusedtoanalysesthedataandrunthelogisticregressionmodel.Thedatawerecomplemented by documentary analysis, including internal data, interview documents. Because of the confidentialagreementbetweentheauthorandtheinterviewer,thenameoftheinterviewersandthenameofthecompanycannotberevealed.Thestudyfoundthatalthoughtheproductivityishigh,farmershaveexperienceverywellinthissectorbutthesustainabledevelopmentarenotconfirmed.Theyarecurrentlyoftenexperiencedsoilerosion,lackingofwater.Besides,alogisticregressionmodelisestablishedbasedonthecollecteddatatoexplaintherelationshipbetweendependentvariable“Certificate ownership” and independent variables “Productivity”, “Local support” and “Experience” to help sustainablecoffeeorganizationsforecasttheprobabilityoffarmerwillbehavingasustainablecertificatewiththeircurrentsituationtochoosepromisingcandidatestodevelopsustainableprograms.

O’Brien,Ingrid,Jarvis,Wade,Soutar,GeoffreyMurdochUniversity,TheUniversityofWesternAustralia,Australia

Co-CreatingACSRStrategyWithCustomersToDeliverGreaterValue

ACSRstrategythatdeliverssocialvaluetothecommunity,altruisticvaluetothecustomer,andvaluetothefirmundertakingtheprogramhasthepotentialtoensurelong-termcommitmentbyfirmstoinveststrategicallyinCSR.Infurtherexploringthe relationshipbetweenstakeholdermanagementandCSR, co-creationandcustomerengagement is receivinga lotofattentionwithinthedisciplineofMarketing,andextendingthistothinkingabouthowcustomerscanactasausefulresourcefor,andbetrulyengagedinaddressingsocialissuesisfertilegroundforinvestigation.ThedevelopmentofthePreference,Engagement,LoyaltyModelanswersthreecriticalquestions–whatkindofsocialissueisofmostinteresttocustomers,arecustomerswillingtobeengagedinaddressingthesocialissue,andifengaged,willcustomersbemoreloyaltothefirm?Theresultsfoundthatcustomerspreferasocialissuerelatedtotheworkoftheorganisation,andthatengagingcustomersinaddressingthechosensocialissuehadastrongandpositiveeffectonloyaltytothefirm(engagementwasfoundtobeafullmediator of the relationshipbetweenCSR issuepreference and loyalty). These findings are significant for organisationsinvestinginaCSRprogram.AdoptionofthePreference,Engagement,Loyaltymodeldemonstratesanopportunityforfirmsto not only deliver social benefit to the community, but to also use the program as a co-creation platformwith theircustomerstoachievegreaterloyalty.Theinsightgeneratedaroundthetypesofsocialissuespreferredbycustomersgivesimportantguidanceforfirmslookingtoco-createtheirCSRstrategywithcustomers.Implementationofthemodelwilllikelyrequireco-operationacrossmultipleteamswithinafirm,howeverthebenefitsassociatedwithcreatingauniquecustomerexperiencethatwillalsobenefitthewidercommunityaresignificant.

Paull,Megan,Whitsed,CraigCentreforResponsibleCitizenshipandSustainability,MurdochUniversity,Australia

AuthenticityInCorporateAndEmployeeVolunteering:ImportantForEmployeeEngagement

Corporatesocialresponsibilityisdemonstratedbycompaniesinmyriadways,withactivitiesrangingfromactionsdesignedtoreducethecompanyimpactontheenvironmenttosocialpartnershipswiththenonprofitsector.Oneexampleofthelatter iscorporateandemployeevolunteering (CEV).Theresearchexploring this is scatteredanduneven,withdifferentperspectives shapingdisparatediscourses.Placingemphasison thebehaviourof individuals, thegivingof time,plannedactivityandtherecipientasexternal,nonprofitorcharitableorganisation.Rodell(2016,p.67)definesemployeevolunteeringas,“employedindividualsgivingtimeduringaplannedactivityforanexternalnonprofitorcharitablegroupororganization”.While Volunteering Australia (n.d.) promotes corporate volunteering as the provision of opportunities to employees todevelopstaffandteamsskillswhichcanbolsteracompany’sreputationwithinthecommunity.

Taking into consideration both the promotion of CEV and some of the concerns in the literature about themotives ofcompaniesengagedintheseactivities,thispaperoutlinesthefindingsofanexaminationofthepublicpositionsadoptedbyarangeofselectedorganisationstoprovidenewinsightsintocorporateandvolunteeringthroughthelensofpositioningtheory.Arangeofself-positioningactsadoptedbytheselectedcompaniesacrossmining,bankingandprofessionalservice

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firms were identified, with five being explicit across the sample: The Corporate Citizen, The Community Builder, TheBenevolentContributor,TheKnowledgeImparterandtheEngagedEmployer.Thislast,lessovertlyproclaimed,isdirectlyfocussedontheemployeesandpotentialemployees,withemployeesbeingthemostlikelytobeabletoauthenticate(ornot)thegenuinenessofacompany’scommitment.

Pechlaner,Harald,Zacher,Daniel,Petersik,Peter,Eckert,ChristianCenterforEntrepreneurship,CatholicUniversityofEichstätt-Ingolstadt,Germany

DestinationNetworkResponsibility–TheRoleofLeadershipintheContextofJointResponsibilityontheWaytoaResilientDestination

In times of terrorism, social and ecological changes or economic transformation-processes, touristic destinations areincreasinglyfacedwiththequestionhowtheycanandshouldactappropriately.Inrelationtothesequestions,thescientificcommunitydiscussestheconceptofresilience,whichfocusses inparticularonthe issuehowtodevelopand implementfuture-oriented concepts and ideas against the backdrop of potential crisis. Within a destination, the DestinationManagementOrganisation(DMO)assumescentraltasksinmarketing,communicationandstrategy.However,itlacksinthecapabilityofprovidingpromisingsolutionsregardingthechallengesexemplarilymentionedabove. Inanunclearstateoftargetsandjurisdictions-similartohierarchicallyorganizedcompanies-leadersondifferentlevelsarenecessary.Theycanbe regardedaskeyactors,whoactively showtheway in theprocessofchangeandadaptationandalsocanencourageinvolvedstakeholdersforanengagedchange-process.AsuggestedapproachwithregardtothepresentedconsiderationsistheconceptofDestinationNetworkResponsibility (DNR),which isderived fromCorporateSocialResponsibility (CSR). Itstandsforajointresponsibilitywithinatouristicdestination.TheempiricalresearchisbasedoninterviewswithleadersofDMOsandtheirroleasa leaderwithinanareaofresponsibility.TheanalysisofthediscussionswasconductedwiththequalitativemethodGABEK®,whichallowsavisualpresentationofanetworkofinterrelatedkeywordsregardingaspecificquestion.TheresultsshowthattheconceptofDNRcancontributeinparticulartotheformationofaresilientdestination,wherebyacentralleaderisnecessary.Inadditiontothatandinorderofacollaborativespirit,aleadermustbesupportedbycertainqualifiedandlegitimizedpersonsinthepublicandprivatesector,whoarewillingtoassumeresponsibilityforthedestination.

Philip-Harbutt,LisaUniversityofAdelaideBusinessSchool,Australia

SoWhat’sArtGotToDoWithSustainableLeadershipDevelopment?

Iamanartist/researcherdoingaPhDattheUniversityofAdelaideBusinessSchool.Forover35yearsIhavebeenapractisingartistwhoispassionateaboutusingart-makingasatoolforsocialchange.Muchofthisworkhasbeenincommunitieswithaviewtocreatingamoreactiveculturaldemocracy. InundertakingaPhD, Iamseekingtosharewhat Ihavepreviouslylearnedwithinthecontextofleadership.Inmydoctoralworkmyprimaryresearchquestionis:Howusefulisacommunityartist’scontributiontoleadershipdevelopment?Iamfollowinga“sharedleadershiptheory”whichviewsleadershipnotasarolebutasanactivityanddescribesleadersasthosewhoareabletodeveloptheleadershipcapabilityofthepeoplearoundthem.Irecognisethatthisperspectiveworkswellincommunity,soamnowkeentoexploreitincorporateworkplaces.MyaimhasbeentointroduceanArts-basedresearchperspectiveintoorganisationalsettingstoshifttheparadigmofworkplaceanalysisfromananalyticalefficiencyapproachtoahumanisticeffectivenessassessment.Iamcurrentlyundertakingarangeofarts-basedworkshopsinadiversearrayofworkplaceswhichtackleanissuethatisraisedbytheparticipantsthemselves.Iutiliseacreativeandcollaborativeapproachwhichengagesparticipants,liberatestheirideasandseekstobuildrecognitionandunderstandingfromthehumanexperienceandinsightsoftheparticipantsthemselves.InthispresentationIusespokenwordand largescreenprojectiontoreportonmywork thus farandponderwhatartcouldoffersustainable leadershipdevelopment.

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Phoprachak,Dararat,Neungvanna,UpawadeeRajamangalaUniversityofTechnology,Thailand

TheInfluenceOfCorporateSocialResponsibilityReportingBasedOnFirmCharacteristicsOnFirmValueOfTheCompaniesListedOnTheStockExchangeOfThailand

The objective of this study was to explore the influence of corporate social responsibility reporting based on firmcharacteristicsonfirmvalueofthecompanieslistedontheStockExchangeofThailand.Datastudiedincludedontheannualreport(Form56-1),annualfinancialstatements,notestofinancialstatementsandcorporatesocialresponsibilityreportsin2015of363companies.Structuralequationmodeldatawereanalyzed throughMultiple IndicatorsandMultipleCauses(MIMIC)Model.ThequantitativestudyresultsshowedthatCSRreportinghaddirectlypositiveinfluenceonthefirmvaluewith statistical significance level of 0.05, with a path coefficient of 0.19. The results of the analysis showed that theassumptionbasedmodelwasconsistentwiththeempiricaldatawiththefollowingstatistics:χ2/df=1.15,CFI=0.98,GFI=0.94,AGFI=0.91,RMSEA=0.021andSRMR=0.046.ItcouldbeconcludedthatCSRdisclosure(CSRD)haddirectlypositiveinfluence on firm value (FMVL). The important CSR elements consisted of respect for human rights (CSR4), consumerresponsibility(CSR6),participationincommunityandsocialdevelopment(CSR7),environmentalmanagement(CSR8)andpreparationofsustainabilityreports(CSR10).

Phoprachak,Dararat,Neungvanna,UpawadeeRajamangalaUniversityofTechnology,Thailand

TheImpactsOfCSRDisclosureOnFirm’sValueOfCompaniesListedOnTheStockExchangeOfThailand

Theobjectivesofthisstudyweretoexploretheeffectsofcorporatesocialresponsibilityreportinfluencingthefirm’svalueofcompanieslistedontheStockExchangeofThailandandtostudythefactorsinfluencingthecorporatesocialresponsibilityreportandthefirmvalue.Accordingtothe2012SocialResponsibilityReportoftheStockExchangeofThailand,theresearchwasconductedbystudyingdata fromtheAnnualReport (Form56-1),annual financial statements,FinancialStatementsnotesand2015corporatesocialresponsibilityreportwithasamplepopulationfrom360companies.DataofthestructuralequationmodelwereanalyzedasMultipleIndicatorsandMultipleCauses(MIMIC)Model.Theanalyzedresultsfoundthatthemodelbyassumptionswasconsistentwithempiricaldatawiththefollowingstatisticaltest;?2=48.25,df=55,?2/df=0.88,CFI=0.98,GFI=0.96,AGFI=0.96,RMSEA=0.048andSRMR=0.031.Italsofoundthatthevariableofcorporatesocial responsibility report in terms of information disclosure and fair workers treatment (CSR5) had a direct positiveinfluenceonvariableoffirmvalue(FMVL)atastatisticalsignificantof0.05,withinfluencecoefficientof0.33*thevariableof corporate social responsibility report in terms of information disclosure, responsibility for consumers (CSR6) andenvironmentalmanagement (CSR8) had a statistical significant of 0.01,with influence coefficient of 0.52** and1.08**,respectively.

Poddar,Anushree,Narula,SapnaA.TERIUniversity,India

TrendsInCSRPracticesAndInvestmentsByIndianCorporatesInRelationToSustainableDevelopmentGoals

CorporateSocialResponsibility(CSR)isaprominentissueintheglobalcorporateagendaintoday’ssocially-consciousmarketenvironment.In2013,IndiaenteredtheleagueoffewnationslikeIndonesia,MalaysiaandSingaporetomakeitmandatoryforthecompanieswhomeetcertainthresholdstospend2%oftheiraveragenetprofittowardsCSR.ThepurposeofthisresearchistoevaluatetheimplementationoftheschemebyIndiancorporate,thedataforwhichhasbeengatheredfromtop500companiesaspermarketcapitalisationlistedontheBombaystockexchangeforpostmandateyearsfrom2013to2016.AnefforthasbeenmadetocomparethepreferredCSRactivitiesandinvestmentsthrougharangeofindicatorsbasedonSustainableDevelopmentGoals(SDGs).InordertotracetherelationshipbetweentheCSRinvestmentswithdifferentdevelopmentindicators,secondarydatawerecollectedfromdifferentdatabaseslikecapitalinewhichisanIndiancorporatedatabase with an exhaustive list of financials from over 35,000 companies, GRI disclosures, company annual andsustainabilityreports.Onthebasisofactualamountspent,budgetedamountandminimumprescribedamounttobespentonCSRactivitiesaccordingtothecompanieslawmandatein2013,thedataofthepresentstudyhasbeencategorisedas1)Sector2)SDGand3)Statewise.ThesectorwiseresultsrevealthatFinancesectorfollowedbyoilandgasandpowersectorhave maximum outlay towards CSR amongst the selected sample over the years. SDG wise results show that IndiancompaniesarespendingtheirmaximumamountofCSRfundonSDG4thatisonEducation,SDG3onhealthcareandSDG8

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onLivelihoodactivitieswhichhasbeeneffectivesince2016sinceSDGscameintoexistence.LastlythestatewiseresultsrevealthatthemaximumnumberofCSRprojectsareoperatinginthestateofMaharashtrafollowedbyTamilNadu,GujaratandKarnatakarespectively.ThecurrentresearchaimstotracethegapswhichwetendtooverlookintherealmofCSRinordertocoverbroaderaspectsofCSRforachievingitsfullpotentialinfutureresearches.

Prafitri,RizkiMurdochUniversity,Australia

CreatingSharedValue(CSV):HowitdiffersFromCSR

PorterandKramer introducedthetermCreatingSharedValue (CSV) in2006asacritiqueof traditionalCorporateSocialResponsibility(CSR).TheyarguedthatCSVshouldsupersedetraditionalCSRinredefiningrelationshipsbetweenbusinessandsocietyandasawayoffosteringanewkindofcapitalism.InthispaperIask:DoesCSVreallydifferfromCSR?Inordertoaddressthisquestion,thispaperexploresthetheoreticalunderpinningsofCSVanditspracticalapplication.ThepaperbeginswithPorterandKramer’scritiqueofCSRandtheirexplanationofhowCSVattemptstoaddresstheproblemstheyidentify.Second,thepaperanalysesCSVthroughNestléIndonesia’sCSVinitiativeswithdairyfarmingcommunitiesinEastJava,Indonesia.TheempiricaldatapresentedinthispapershowsthatCSVstrikesasaself-interestedconceptbasedonaneoclassicaleconomicpointofview.CSVaspracticedbyNestléIndonesiaisunlikelyreshapecapitalismasclaimedbyPorterandKramer.Infact,itrepackagestheneoliberallogicasanewrationaldiscourseofCSR.

Puangyanee,Senee,Bhakdinarinath,SupisarnRajamangalaUniversityofTechnologySuvarnabhumi,FacultyofPoliticalScienceNorthBangkokUniversity,Thailand

CausalRelationshipModelofFirmCharacteristicsFactorsandGoodCorporateGovernanceAffectingthePerformanceoftheCompaniesListedOntheStockExchangeofThailand

Theobjectiveofthisresearchwastodevelopthecausalrelationshipmodeloffirmcharacteristicsfactorsandgoodcorporategovernanceaffectingtheperformanceofthecompanies listedontheStockExchangeofThailand.Thedevelopedmodelconsistedof3latentvariablesand8observablevariables.Thesampleofthisstudywas338companieslistedontheStockExchangeofThailand.Dataonannualreports(form-56),annualfinancialstatementsandnotestothefinancialstatementsduring the years2010-2013. The statisticsused in this studyweredescriptive statistics. The causalmodelwasanalyzedthroughapathanalysiswithLISREL8.80StudentEdition.Theresultsshowedasfollows.Bytestingtheconsistenceofthecausalmodeloffirmcharacteristics(CHA),theassumedmodelwasconsistentwithempiricaldata.Basedonthestatisticaltest,thechi-squarewas22.08.Thestatisticalprobability(p)was0.077,thedegreeoffreedom(df)wasto0,c2/2was1.58,RMSEAwas0.041,SRMRwas0.037,GFIwas0.98,CFIwas0.99,AGFIwas0.96.Thelatentvariableoffirmcharacteristics(CHA)haddirectlynegativeimpactonperformance(PAL)withastatisticalsignificancelevelof0.01.Apathcoefficientwas0.18.However,CHAvariabledidnot indirectly influenceperformance (PAL)and ithaddirectlynegative impactongoodcorporategovernance(GGN)withapathcoefficientof0.02withoutstatisticalsignificancelevel.Thelatentvariableofgoodcorporategovernance(GGN)haddirectlypositive impactontheperformance(PAL)withastatisticalsignificancelevelof0.05,withapathcoefficientof0.18.

Rahim,MiaUniversityofSouthAustralia,Australia

Enlightenedshareholderprimacyonthehybridizationofcorporations:Riseofanewformofcorporatesocialresponsibility?

Enlightenedshareholderprimacy(ESP)isanewapproachincorporategovernance(CG)framework.Theemergenceofthisapproachisimportantduetoitsroleinansweringavitalquestion:isthecompanyreallyaprivateorganizationtobeseenonly through theeconomicprismof contract?Or is it public andaboutawider groupof interests andunderwrittenbycommunitarian concern about social responsibility? Apart from answering this question, ESP explains the changes incorporatedirectors’rolesandself-regulationstrategiesofcorporations.Thishasassistedthecreationofhybridcorporations.Hybridcorporationsarenowcommonineveryeconomyandtheirnumberisincreasingrapidly.Thesecorporationsarewiththeaimofservingthesocietythroughtheirbusinessandclaimthattheyhavebettergovernancecapacitythanthetraditionalcorporationstoservetheirsocialresponsibilities. Inthiscircumstance,acriticalanalysisofthegovernanceframeworkofhybridcorporationsandtheirCSRperformancearevital.Giventhis, theaimofthispaper is to(i)explicatehowtheESPpercepts mold the traditional shareholder centric corporate self-regulation and created the base of hybridization of

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corporategovernanceandtherebycontributedtotheraiseofhybridcorporations,and(ii)criticallyassessestheextentoftheargumentsthattheCGframeworkofhybridcorporationsisbuilding-upanewformofCSRperformance.Thepaperisstructuredasfollows.InsectiontwoitdefinesCG,shareholderprimacyandESP.ThethirdsectionprovidesanexplanationofthegenesisofESPanditsimpactontherecentdevelopmentofhybridcorporations.ThefourthsectionfirstlyprovidesashortdescriptionoftheriseofhybridcorporationsandlastlyitexplicatestheCGframeworksofdifferentformsofhybridcorporations.Thefifthsectioncriticallyassessthetheoreticalbasisofthegovernanceframeworkofhybridcorporationsandthisframework’sstrengthtoassistahybridcorporationperformingbetterwithsocialresponsibilities.FinallyitconcludesthatthepreceptsofESPgraduallycreatedthenormativebasisofthehybridizationofcorporategovernanceandassistedtheemergenceofhybridcorporations.Thisemergencehasatleastbroughttheneedofcorporatestrategiesthataccountactivelyforsocialinterests;itjoinswiththeargumentsthatwiththecorporatedirectors’capacitytoequallymeettheobjectiveofcompany owners and public policy goals, hybrid corporations has the capacity to perform better with their socialresponsibilities.

Rahman,MasukaMurdochUniversity,Australia

SustainableFoodSecurityintheGlobalAspect-TheSDGApproach

Modernagriculturehasachievedmuchoverthepastcentury.Whileglobalpopulationhasgrownfromlessthanthreebillionpeople in 1950 tomore than sevenbillion people today, global levels of hunger havenot followed this trend and thusremainedconstantoverthesameperiod.However,around805millionpeopleintheworldstillsufferingfromchronichungerandthreequartersofthemliveinruralareasandareoverwhelminglydependentonagriculturefortheirfoodandlivelihoods.Hunger impacts526million inAsiaandthePacific (65%of total),227million inAfrica (28%of total),37million inLatinAmerica(5%oftotal)and15millionindevelopedcountries(2%oftotal).Agriculturalproductionneedtoincreasebyanestimated60percentby2050tomeetprojecteddemandsforfoodandfeedfromaworldpopulationprojectedtorisetooverninebillionby2050.Agriculturaldevelopmentis inextricablylinkedtoeconomicgrowththatbenefitsthepoor.TheWorldBankhasestimatedthatagriculturedevelopmentisabouttwotofourtimesmoreeffectiveinraisingincomesamongthepoorestthangrowthfromanysector(andupto11timesmoreeffectiveinsub-SaharanAfrica).Increasedproductivity,when coupled with better access to markets, can help address hunger directly at the farm level or provide sufficientadditionalincometobuyfoodatmarket.Moreover,makingagriculturemoreresilientinthefaceofclimatechangewillbeimportant, especially by increasing productivity of land and innovations such as drip irrigation to improve water useefficiency.Reducingfoodwasteisanotherareawhichcanimprovethesustainabilityandresilienceoftheagriculturalsector.UsingrelevantSDGgoalsonaboveraisedissues,thisstudyapproachesthepotentialityofagriculturalsectortofeedtheeverincreasingworldpopulation.

Raste,Arun,Gupta,AmbalikaIDFCBank,ERMInstitution,India

CSRInDevelopingCountries:ACaseStudyOfIndia

In the face of increasing pressure fromorganized civil society, about the negative environmental and social impacts ofbusiness,CSRemergedasavoluntaryself-regulationfortransnationalcorporations.Conceptually,CSRaimstoexaminetheroleofbusinessinsocietyandattemptstocorrectthewronglyacceptedandinterpretedideaof“Development’thatledtounplanned industrialization and disparities in the developing world. It also attempts to revisit and rework the entireframeworkandbasisofresourceallocationandutilizationtoensureholisticdevelopment.However,theideahasnotinitstruesense,,positivelyimpactedtheintendedbeneficiariesPrimafacie,CSRprogramsplannedindevelopedcountriesdonottakeintoaccountculturalsettingsandsensitivities,localconditionsandpractice,andgovernmentalsupportrequiredfor success of such programmes. The perceived needs differ from the actual needs on ground, and therefore the CSRframeworkfailsandremedialactionhasminimalimpact.ThispaperattemptstoexaminetheimpactoftheCSRprogramsinthe context of developing countries, with specific reference to Indian Sub-continent , and different implementationframeworksadaptedforthedifferentindustries,actualpractice,roles&responsibilitiesandoutcomeswiththehelpofcasestudies.

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Roche,CharlesMurdochUniversity,Australia

DispossessionAndCSR:UnderstandingDifferingViewsOnExtraction

Thispresentation seeks insights intohowdifferentperspectivesandbelief systemsaffect complex company-communityrelationshipsbycontrastingacorporateperspectiveofCSRwithacommunityperspectiveofdispossession.CSRaspractisedtoday has evolved from an older concept of social responsibility, is at once an ideology, amethodology and a tool tounderstandandmanagestakeholderrelationsinacomplexglobalworld.CSRrangesinimplementationfromanameliorativeactiontoprotectthecompanytoamorefull,strategicimplementationthatguidescorporatedecisionmakinganddirection.Dispossessionbymining,recentlyconceptualisedbyHolden,alsohasalonghistorywithoriginsinSmith,Marx,LuxembourgandHarvey.Itappliesalocalperspective,identifyingdispossessionthroughsocial,environmentalandeconomicimpacts,militarisation, physical displacement and fraudulent consent. Dispossession is a critical, even an angry response tocorporatised extraction, challenging the very nature of industrial mining. These two concepts seem worlds apart ingeography,inasymmetriesofpower,inrepresentingdifferingworldviewsandoppositesidesofthenegotiatingtable.So,aretheyjustpolarexpressionsofhegemonyandresistance?Oristheresomemiddleground,ameetingofideasthatmightilluminateoraddressthelimitationsoftheother?

Sajjad,AymenMasseyUniversity,NewZealand

GreenSupplyChainManagement:ANewZealandPerspective

ThispaperexaminestheconceptofGreenSupplyChainManagement(GSCM)practicesusingNewZealandbusinesscontext.GSCMisdefinedas“integratingenvironmentalthinkingintosupply-chainmanagement,includingproductdesign,materialsourcing and selection,manufacturing processes, delivery of the final products to the consumers aswell as end-of-lifemanagementof theproductafter itsuseful life” (Srivastava,2007,p.54). In spiteofan increasing importanceofGSCMconceptatthegloballevel,thereisascarcityofempiricalresearchthatexploresGSCMpracticeswithinNewZealandbusinesscontext.Thus,theobjectiveofthisstudyistoempiricallyinvestigatethestateofGSCMimplementationinNewZealand.Thisstudyemploysasampleof23NewZealandbasedcompanies.

ThefindingsrevealthatcompaniesuseavarietyofGSCMstrategiesandpracticestoenhanceenvironmentalperformance.Thesepracticesarecharacterizedintofourgreenstrategybundles:greenproductdesignandlifecycleassessment,greenprocurement, green operations and manufacturing management, and green logistics and distribution management.However,theadoptionofGSCMpracticesvariesdependingoncontextualbusinessenvironmentfactors,suchasindustrytypeandorganizationsize.ThefindingsfurtherindicatethatcompaniesarerelativelyproactiveinadoptingGSCMpracticestoenhancetheircompetitiveadvantage.

Sajjad,Aymen,Kobayashi,KazunoriMasseyUniversity,NewZealand

CorporateApproachToHumanSustainability:WorkforceWellbeingInJapaneseCompanies

SustainabilityandCSRhavebecomeaneardailydiscussionintheglobalbusinesscommunity.Inspiteofgrowinginterestinsustainabilityandhumanwellbeing in recentyears,humansustainabilityhasbeenrelativelyunexplored insustainabilitydiscourse.HumansustainabilitymeritsattentioninJapan,theworld’s3rdlargesteconomy,duetoitsrapidlydeclininglabourforceandmountingstakeholders’pressurestoaddresstheissueofworkforcewellbeing.Particularconcernsincludelackofwork-lifebalance,diversityandgenderequality,aswellasworkforcedevelopmentissues.However,thereisonlylimitedresearchfocusingonhowcompaniesareaddressingtheseissues.Thisexploratorystudyaimstofillinthisknowledgegapbyexamining how Japanese companies practice human sustainability and integrate workforce wellbeing into their CSRstrategies.Thisstudyemploysaninterpretiveparadigmandqualitative,abductiveresearchmethodology.FromasampleofJapanesecompanies,CSRmanagersandrelevantstakeholderswillbeinterviewedtodiscusstheirexperiences,perceptions,andinterpretations.Therefore,thisstudyaimstodevelopacomprehensiveframeworkonhowcompaniesmightintegratehuman sustainability initiatives into their CSR strategies, thereby contributing to theory and its practical application inbusiness.

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Schepis,DanielTheUniversityofWesternAustralia,Australia

CorporateApproachesToIndigenousStakeholders:AnalysingAnEmergingReconciliationParadigm

ManylocalandforeigncompaniesoperatinginAustraliaarenowestablishingReconciliationActionPlans(RAPs)tocommittoand reportonspecificactivities forengaging Indigenous stakeholders.Theseplans followa frameworkendorsedandadministeredbyaNGOwhichalsopromotesthebroaderreconciliationagendainAustralia.Whilespecifictoonestakeholdergroupinaspecificcountry,RAPsalignwithgeneralapproachestosustainabilityreporting,inparticulartheiraffiliationwithrecognisedbodieswhichinturnlegitimisetheirCSRactivities.Despitethisinitiativelaunchingoveradecadeago,wehavenoempiricalresearchintothestakeholderorcompanyoutcomes,nordoweunderstandhowthesespecificactivitiesfitintocompanies’broaderCSRstrategies.Usingreportingasawaytoidentifycorporateapproaches,weseektoexplore:(1)howfirms integratereconciliationactivities intotheirsustainabilityreporting?and(2)whetherfirmswithRAPsdisclosemore‘reconciliation’activitiesthanothers?WetakeasampleofsustainabilityreportsandwebsitedatafromAustralianextractivecompanies,anindustrywithwell-establishedIndigenousengagementpracticesrelatingtotheirsocial licensetooperate.ContentanalysisisutilisedbasedonanadaptedCONImethoddevelopedbyBeck,CampbellandShrives(2010),tocomparedisclosuretypeandquality.Resultssuggest thatcompanieswithRAPsdotosomeextent integrate theirRAPs intotheirgeneral sustainability reporting and on average disclose more reconciliation activities than similar firms without RAPs.Reconciliationremainshowever,asmallpartofcompanies’overallCSRstrategies,withreportingmostly limitedto localaudiencesassociatedwiththeirAustralianoperations.

Sharma,ApurvaKirtiDeakinUniversity,Australia

CSRInLaw-ACaseForBenefitCorporationLegislationInAustralia

Mostoftheacademicwork,hitherto,suggeststhatestablishingarelationshipbetweenCSRandcorporateprofitisimportantbecausesocialandenvironmentalproblemsareentangledwitheconomics.However,otherscholarsseemtoproposethattheresultsofassessingCSRrelationwithprofitaredifferentfordifferentindustriesdependingontheirtypeandsize.Suchuncertaintydrawsattentiontotheunderlyingdisparitybetweencorporatepurposeandprofit.Fornow,itisunderstoodthatsuchdisparityexistsbecause,whilemakingdecisions,thecorporatelawlegislationsdonotaddressthehesitancyofdirectorstotakeintoaccounttheinterestsofallstakeholdersandnotjusttheshareholders.Theproposedreasonforsuchaconductofdirectorsisthefearofbreachingtheirfiduciarydutyofshareholders’profitmaximization.Insimplewords,themissingformalstatusofCSRincorporatelawcreatesthespacebetweenpurposeandprofit.Thispaperexplorestheprofit-purposedisparityintheAustraliancorporatelaw.Itarguesthatitiscrucialtoproposechangesinthelegislation‘tocreatecertaintyfordirectorswhowishtoplacebothprofit-makingandthepublicgoodattheforefrontofthepurposeofacompany’.Veryrecently,intheUS,BenefitCorporationlegislationwasenactedtocompensatetheinadequaciesintheUScorporatelaws,whichlimitedthepowersanddutiesofdirectorstopursuebothprofitandpurposeinexistingbusinesses.Sofar,inAustralia,there is littleguidance in statuteor common law in this regard.Consequently, inpractice,directors follow ‘shareholderprimacynorm’.Takenwithinthiscontext,theobjectivesifthispaperaretodetermine

1) whetherthecurrentCorporationsAct2001beamendedforeliminatingtheambiguitiesthatpreventdirectorsfromconsideringexternalstakeholders;

2) whether introducing similar legislative change into the Australian corporate law would enable public benefits incorporatedecisionmaking.

Silva,Analice,Maimon,DaliaLaboratoryofSocialResponsibilityandSustainability,FederalUniversityofRiodeJaneiro,Brazil

TheEvolutionOfTheSocialInvestmentsBondsInBrazil:ChallengesAndContributionsForTheSocialFinancing

Theobjectiveofthispapersistoinvestigatetheinovationsofthesocialworkintheareaoffinancing.Besides,weaimtounderstandthechallengesofthenewmodalitiesofinvestimentsgrowingtohelpsocialproblems.Themethodologyusedisinvestigativeaidedbypapersandresearchespublishedinthelastyears.Asweknow,thereisextensiveevidenceonpotentialpaybackstoinvestmentinsocialcauses.Besidesthis,thedecreasingofferofpublicmoneyputthesocialquestionsindifficultsituationtobesolved.Insteadofnormalflowsofmoneycameonlybypublictreasury,thereisanamountofmoneycommingfromprivatesectorseeking for rentableprojects.Social ImpactBonds is thenameofoneof this investmentswhichare

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possibleforachievingmoreforless.Inalltheworldtherearealotofinniciativethathasbeenimplementatedwiththesepapers.Themainchallengeisworktoidentifynewtypesofinvestmentvehiclesforsocialoutcomes.Someofthisworkwastaken forwardbyneworganisationswhichareparticipatingasanewkindofONG´s calledSocial Financiers. Theseneworganizationsarecoinedtheterm‘SocialImpactBonds’andfedintoSocialFinance’sworkwhilealsodevelopingalternativemodelsofSIBs,allofwhichsharedthegoalofturningsocialoutcomesintoinvestmentstoencouragewaysofcreatingmoregoodforlessmoney.Brieflyspeaking,underaSIB,apayer(usuallyGovernment,atanational,regionalorlocallevel)agreestopayformeasurableimprovedoutcomesofsocialprojects,andthisprospectiveincomeisusedtoattractthenecessaryfundsfromcommercial,publicorsocialinvestorstooffsetthecostsoftheactivitythatwillachievethosebetterresults.

Stewart,Jane,Hocking,ColinSustainAbilityInternationalPtyLtd,LaTrobeUniversity,Australia

AdaptiveSustainability–BusinessManagementInAnAgeOfDisruptionAndTransformation

AdaptiveSustainability isanewbusinessmanagementapproachthattakesbusinessesbeyondcompliance,beyondlean,beyond continuous improvement to a new level of prosperity. Let’s face it, businesses today operate in a dynamicallychanging, complex and uncertain global environment. In order to remain viable into the future, businesses need tocontinuallyinnovateandimproveperformanceacrossalldivisions.Butkeepingupwithrapidlychangingeconomic,social,political and environmental conditions is difficultwhile trying tomaximise profitability and deliver ongoing value to allstakeholders. Adaptive Sustainability is based on an innovative learning and action framework that addresses practicalgovernanceandoperationalissues,andcombinesthesewithprinciplesofsystemsthinkingtocreateaninnovativeapproachtoresponsiveandresponsiblebusinessmanagement.

Swain,BiswanathIndianInstituteofManagementIndore,India

FateOfCSRInIndia:AnIntegratedEthicalFailure

IndianInstituteofManagementIndoreImplementationofCorporateSocialResponsibility(CSR)isaboonforanyemergingmarket and developing economy like India. The corporations have responsibilities, beyond their legal obligations andeconomicaims,toelevatewidersocietalwell-beingandtoprotecttheecology.InIndia,theMinistryofCorporateAffairsnotifiedSection135andScheduleVIIoftheCompaniesAct2013aswellastheprovisionsofCompanies(CSRPolicy)Rules2014toenforcetheCSRpolicyuponthecorporations.TheenforcementurgesthatthecompanieswithatleastINR5crorenetprofitorINR1000croreturnoverorINR500crorenetwortharerequiredtospend2%oftheirthree-yearaverageannualnetprofitontheCSRrelatedactivities.Fromthedayofenforcement,i.e.April1,2014,manycorporations(deliberatelyoroutofcompulsion)havebeenfoundtobeaimingtospendontheproposedCSRactivities.However,theaimofspendingalongthelinesofCSRhasbeenfoundasfailedattemptduetoNGOs,Community,andCorporationsthemselves.Thatistosay,thefailureintheCSRpolicyimplementationinIndiasquarelyliesontheintegratedethicalfailureorchestratedbythesebenefactors.Thepaperaimstoexaminetheethicalfailureinvolvedintheactionsdeliberatedbythesebenefactors.Todoso,aneffortismadeinthepapertodiscusscomprehensivelytheexistingCSRstrategiesandactionsinitiatedacrosslasttwoyearsinIndiaandalsotoassessthesestrategiesandactionsinthelightofethicalprinciplesandtheprinciplesdocumentedin the Companies Act 2013. By doing so, the study proposes various ethical solutions along the lines of CSR policyimplementationinIndia.ThestudyhasimplicationsnotonlyforthecorporationswhohavefailedinexecutingCSRpolicyandtheNGOswhohavefailedinhelpingtheseconcernedcorporations,butalsoforthecorporationsthatareabouttobeginCSRactivities.Inaddition,thestudywilldefinitelyputanimpactuponthecommunitieswhoareplayingdetrimentalroleintheCSRimplementation.

Talukder,Byomkesh,Dube,Laurette,Korec,TarasMcGillUniversity,Canada

Multi-CriteriaSupplyChainDesignAndManagementToolForFoodConvergentInnovationInDairyBusiness

Underathree-prongedprogramofactivitycombinedwith:(1)amulti-layeredsupplychainanalysisformilkproductswithmethods anchored in lean production principles and progressively adding considerations of agile, green, resilient andnutrition characteristics; (2) an institutional analysis of the supply management context in the dairy sector to identifyconstraints and possibilities for food manufacturing companies (3) a multi-stakeholder, multi-criteria decision makingprocess for the firm-level tooldevelopmentperse thispaperdevelopa firm-levelmulti-criteriasupplychaindesignand

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managementtoolthataccommodatesconflictandconvergencebetweenrequirementsforlean,agile,green,resilient,andnutritioncharacteristicsthatareallneededforconvergentinnovation(CI)inthedairysectorsupplychain.Designingandmanagingsuchasupplychainismadeparticularlychallengingbythesupply-managedbutthistypeofinitiativehasahighpotentialasfoodswithhighCIpotentialfordomesticandinternationalmarketscontributetoaffordablehealthforpeopleandtheplanetandcreateprosperityforfarmandfoodbusinesseswhilehelpingcontaineverincreasinghealthcarecosts.

Thomas,AmosOwenStockholmUniversity,Sweden

UncoveringtheDarkTrades:ShadesofIllegitimacy

Amidsttheenthusiasmoverthegrowthofinternationaltradeanditsroleineconomicdevelopment,littleheedhasgiventoa concurrent riseof itsdark-side inhuman trafficking,drug smuggling, toxicwaste,blooddiamonds,money-laundering,human-organharvestingandthelike.Eveniftheeconomicvalueofeachdubioustradeisrelativelysmall,thesocialcostsareconsiderableandtheissuedeservingofinvestigationwithaviewtoinitiatingethicalintervention.Drawingonsecondarydatainthepublicdomain,thenewsmedia,researchreportsaswellasotheracademicsourcesinthesocialsciences,law,evenphysicalandmedicalsciences,thispaperanalysesthecatalystsofthesedarktradesintermsofeconomicdifferentials,corporateculpabilityandgovernmentnegligenceamongotherfactors.Afterreviewingtheethicalimperativeagainstsuchtrade,atentativetypologybyrelativelegitimacyofentitiesandoperationsinvolvedisproposed,demonstratinghowsuchtradetaintsmanylegitimateglobalbusinesses.Furtherbyexplicatingsomeintersectsbetweendarktradesandbusinessdisciplines,theauthorproposeshowthedearthofresearchmightbeaddressed.Whileconsiderablesecondarydataareavailableontheextentofthedarktrades,theseareoftenestimatesneedingtobeharmonised,aswellasaugmentedbyprimarydatawithsomerisk,costandingenuityinvolved.Giventherelativeindifferenceofindustryandgovernments,anopportunityarguablyexistsforacademicstoworkcollaborativelywithcivilsocietytowardsunderminingbusinessmodelsthatunderpinthesedarktrades.

Tian,XiaowenMurdochUniversity,Australia

TheEthicalDilemmaOfFacilitationPayments

Theefficientgrease thesis suggests that firmsneed tomake facilitationpayments togovernmentofficials togrease thewheels of commerce in developing countries besetwith red tape and corruption, and thereby contribute to economicefficiency and socialwelfare in these countries. The efficient grease thesis presents an ethical dilemma tomanagers. Icontendthattheefficientgreasethesisisdeceiving.BasedondataonfacilitationpaymentsinChinaprovidedbytheWorldBank,thestudyfindsevidencethatfacilitationpaymentsareunrelatedorevenpositivelyrelatedtotheeffectiveredtapeafirm faces. Findings from the study assist managers in making decisions that benefit both the firm and the society indevelopingcountries.

Ullah,MdShahid,Kokubu,KatsuhikoGraduateSchoolofBusinessAdministration,KobeUniversity,Japan

CSRPracticesInDevelopingCountries:DeterminantsAndDirectionsForFutureResearch

ThestudyexaminesthedeterminantsofCSRpracticesindevelopingcountriesthroughasystematicreview.ThestudyfindsthattheCSRpracticesinthedevelopingcountriesareneithersystematicnorinstitutionalised.ThedominantformsofCSRarephilanthropicactions,albeittherearecertainexceptionssuchastheMNCs.Also,theCSRreportingtendstobemostlyrhetoric, as there exists amismatchbetween the statedCSR commitments and realities. Besides, the disclosure of CSRactivities seems to be inadequate because of resource scarcity, absence of legal bindings, lack of awareness, poor CSRperformance,andreputationrisk.Inaddition,thestudyunveilsthatthegovernmentisthemostinfluentialstakeholderinpromotingCSRpractices indevelopingcountriesfollowedby internationalbuyersandNGOs.Bycontrast,consumersarelikelytohavelittlepowerininfluencingtheCSRactivitiesofthecorporates.Importantly,thestudyrevealsthatthereexistsapositiveassociationbetweengovernanceandCSRperformance,indicatingthatcountrieswithgoodgovernancetendtoadoptbetterCSRpractices.Furthermore,theCSRpracticesindevelopingcountriesarefoundtobedrivenbythelevelofinternationalisation,andinternationalstandards,thoughtheyarelargelyshapedbycontext-specificfactorssuchasreligion,educationalattainment,andeconomicstatus.Byandlarge,thestudyarguesthattheCSRpracticesindevelopingcountriesarestillinanascentstage,andthereexistampleopportunitiesforfurtherresearch.

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Volgger,Michael,Woodside,ArchG.,Pforr,ChristofCurtinUniversityAustralia/BostonCollege,USA/CurtinUniversity,Australia

InducingMoreAltruisticDecisions:ExploringTourists’(Non)UseOfSustainabilityInformationInAccommodationChoices

Thestudyexploreshowtouristscompareaccommodationoffers thatarebothpersonallygood (highegoisticvalue)andpubliclydeplorable(lowaltruisticvalue)withoffersthatperformwellonbothdimensions(“good/good”vs.“good/lessbad”).Inthiscontext,thestudyinvestigateswhethertouristsconsiderinformationonaltruisticvalueinaccommodationchoicesandwhichtypeofinformationtheygiveattentionto:visualsignalsregardingaestheticimpact,contextualsignalsregardingaccommodation type (hotels, farm holidays, camping, private accommodation), formal evidence such as labels andpersuasionbyintrospectiveconfrontationinadiscussionofchoices.Thestudyhypothesizesthat(1)additionalcuesincreasetheawarenessofaltruisticvaluedifferentialsandthustheirprobabilitytoimpactconsumerdecisionmaking;(2)thereisahierarchyinaltruismsignallingstrengthand,inparticular,contextualsignals(accommodationtype)moderatetheimpactofformal signals (labels); (4) under situations of highly obvious altruistic value differentials, prompts by reflexive andintrospectivequestionsmaybeeffectiveininducingrespondentstorevisetheirdecisions.Indetail,thepaperpresentsaforcedstatedchoiceexperimentconsistingofachoicesetofbinaryalternativesfordifferentaccommodationtypes.Basedon strong visuals and short descriptions, each pairwise choicewill compare a “good/bad” and a “good/less bad” offer.Subjectswillbeaskedto“thinkaloud”whilemakingthesechoicesandtheirchoiceswillbediscussedafterwardsforeventualrevision.Asecondgroupofrespondentswillbeconfrontedwiththesamechoicesets,butformalevidenceonaltruisticvalueof “good/less bad” offers in the form of labels will be included. Given its purpose to explore information processingmechanisms regarding altruistic value, this study combines qualitative analysis based on “think aloud” protocols withquantitativedataanalysis.Differentmodelling approaches (logistic regression,QualitativeComparativeAnalysis, “fast&frugal”heuristicmodelling)willbecomparedfortheirpredictiveaccuracy.

vonGehlen,Kristina,Schewe,GerhardCentreforManagement,UniversityofMünster,Germany

TowardsAMoreComprehensiveReportingOfSocialValueCreationInCorporationsThroughTheUsageOfLifeSatisfactionIndeces

Organizationsincreasinglyengageinsocialinitiativestostrengthenemployeecommitmentandlegitimizetheiroperations.However,researchandpracticehaveyettoprovidemeanstoquantifythebenefitofsuchinitiativesandtoensureeffectiveandsustainable reportingof socialvaluecreation that iscomparableacrosscorporations. In this study, Iproposeanew“comparabilitymethod” formeasuring social value creation in corporations,whichbuilds onKroeger&Weber’s (2014)approach. Originally developed for comparing the efficacy of social initiatives in the not-for-profit sector, the authors’methodrelieson lifesatisfaction indecesasanunifiedmeasurement forsocialvaluecreation. Ideployamixed-methoddesign and longitudinal analysis to adjust and test this new “comparabilitymethod”.Using a qualitative open-responsesurvey(Study1),IfirstanalysethespecificsofsocialinitiativeswithincorporationsinordertoadaptandadjustKroeger&Weber’s (2014) method to the business context. I then empirically test the adjusted comparability method using alongitudinal quantitative survey (Study 2). Measuring whether and how corporate social initiatives increase the lifesatisfactionofemployees,thislongitudinalsurveywillalsoserveasafirstusecaseforthedevelopedmethod.Thefirstsurvey(Study2a)measuresthelifesatisfactionofemployeesbeforethestartofthecorporatesocialinitiative.Thesecondsurvey(Study2b)examinesemployees’lifesatisfactionsixmonthsaftertheimplementationofthecorporatesocialinitiative.Lastly,athirdsurvey(Study2c)willanalyseemployees’lifesatisfactionmorethanayearaftertheimplementationofthesocialinitiative.Preliminaryresultswillbeavailablebymid2017.Developingandtestingthis“comparabilitymethod”,thisstudynotonly tackles theconceptualchallengesofquantifyingcorporatesocialvaluecreationbutmayalsoprovidemeanstoenhancetheefficacyofcorporatesocialreporting.

Wheeldon,Anita,vanderHoorn,BronteUniversityofSouthernQueensland,UniversityofSouthernQueensland

BeyondTheNumbers:ResearchingTheRealExperienceOfBurnout

Burnout is a profoundhumanexperiencewith potentially life altering anddevastating effect on sufferers. It is also anorganisationalchallengethathashugeperformanceandeconomicimpactandwhichshouldprovokequestionsofcorporatesocialresponsibilityandtheneedfororganisationstohaveagencyintheunderstandingandpreventionoftheoccurrence

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ofburnout.Currently,theliteratureonburnoutisprimarilygroundedinapositivistresearchparadigmandisquantitativein nature. Such positivist literature provides a generalised understanding of burnout and its variables. However, thisapproachislimitedinitsabilitytouncoverrichdatathatprovidedeeperinsightandexplorationofthisphenomenon.

Inthisstudy,itisproposedthatthroughcouplingthequantitativeOldenburgBurnoutInventorywitharesearchparticipant’squalitativenarrativeamorecompleteunderstandingofburnoutcanbederived.Importantly,theproposedmethoddisclosesadiscordbetweenthetwodatasources.Withinthisdiscorditispossibletofindinsightsthatwouldnothavebecomevisiblehadonlyonemethodbeenemployed.

Byexploringburnoutthroughqualitativemethodssuchasnarrative,anentirelifeworldperspectiveisprovided.Thislifeworldperspectivehighlightsthatburnoutisnotrelegatedtojustoneaspectofanindividual’slife.Rather,therearemanyaspects of an individual’s life that play an important role in the experience of burnout. It is from these narratives thatmeaningful,restorativeinterventionandpreventionforburnoutcanbefound,andcorporationsbecomebetterinformedtomeettheirsocialresponsibilitytoemployeesandtheircommunities.

Wohlgezogen,Franz,Jacqueminet,AnneUniversityofMelbourne,Australia

OpportunityOrObstacle?TheRoleOfAmbiguityInTheImplementationOfSustainabilityPolicies

The disparity between firms’ strong, aspirational and public CSR commitments, and their weak internal provisions toeffectively implement these commitments is a common phenomenon. Some have interpreted this gap as a deliberatedecouplingofespousedintentionsfromactions.Fromaninstitutionalperspective,symbolicallyaccommodatingprevalentnormativeexpectationsof sustainablebusiness conductmayyieldbenefits - suchas legitimacy, stakeholder support,orinvestor confidence - even in the absence of concrete CSR outcomes. More recently, however, CSR scholarship hasrecognizedambiguityaroundimplementationplansasindicatoroffirms’honestdifficultiestoformulatesuitableactionplansfortheirCSRaspirations.Ambiguityrelatedtopolicyimplementation,hasbeenportrayedinextantresearchalternativelyasanobstacleorasanopportunity.Acommonfindinginthestrategyliteratureisthatunderspecified,ambiguouslyformulatedstrategiesare less likely tobe implemented. In contrast,organization theoristshaveproposed that ‘strategicambiguity’allows for flexible elaboration, translation, and sense-making at the lower levels of a firm’s hierarchy. In our study,weexaminethistensionbetweenthepotentialadvantagesanddisadvantagesofambiguityforpolicyimplementation.Basedon an in-depth case study of an African insurance company’s attempts to implement a sustainability commitment totransform its supply chain. Based on our findings, we suggest that in the absence of clear top-down prescriptions forimplementationfirmdecisionmakersstrugglewith‘ambiguousinterdependence’,i.e.withalackofclarityregardinghowCSRworkistobeorganizedcollectivelytobeeffectiveandefficient.Theirabilitytodosodependsontheorganization’sinformationprocessingcapacity,andthedegreetowhichboundary-crossing,collaborativeproblem-solvingroutinesarewelldeveloped.We suggest that this conceptual insight can serve as a starting point for the development of a systematic‘capabilitymaturity’assessmentforfirmsengaginginCSRactivities.

Yan,MinQueenMaryUniversityofLondon,UK

RevisitTheStakeholderTheoryAsTheCorporateObjective

Corporateobjective,namely,forwhoseinterestsshouldacompanyberun,isthemostimportanttheoreticalandpracticalissuesconfrontingustoday,asthecoreobjectivesanimateorshouldanimateeverydecisionacompanymakes.Despitedecadesofdebate,thereisnoconsensusregardingwhatthecorporateobjectiveisoroughttobe.However,clarityonthisissueisnecessaryinordertoexplainandguidecorporatebehaviour,asdifferentobjectivescouldleadtodifferentanalysesandsolutionstothesamecorporategovernanceproblem.Ifdirectorsrunacompanyinthewrongdirection,hardereffortsmayproduceworseresults.Putsimply,agovernancetheorycannotbeginwithoutapurpose.Contrarytothewidelyheldbelief that the corporate objective should be shareholder wealth maximisation (SWM or shareholder model), thispresentationseeks todemonstrate thatSWMisbothdescriptivelyandnormativelyunsuitable.Asanalternativemodel,stakeholdertheory(orstakeholdermodel)isantitheticaltotheshareholdermodelandrequiresdirectorsofthecompanybeing accountable tomore than the shareholders, namely directors should take all stakeholder interests into account.Generally speaking, a company is viewedasanentity throughwhichvariousparticipantsaccomplishmultiplepurposes,therebyensuringtheinterestsofthosewithastakeincompaniesaretakenintoaccountandnotautomaticallysubordinatedtoanyothergroup’sinterests.Andaccordingly,thecompanyshouldcreatevalueforallstakeholdersratherthansolelyforshareholders.Justificationsandresponsestoitsmaincriticismsareofferedfromdescriptive,normativeandinstrumental

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aspects,whilstnewtechniquesofbalancingcompetinginterestsandmoreworkableguidancefordirectors’behaviourarebroughtforwardasessentialmodifications.

ZainUlAbedin,MuhammedUniversityofTasmania,Australia

IsPensionFundGovernanceTheNewCorporateGovernanceForLong-TermSustainability?

Pensionfundgovernanceistheprimaryplatformforsustainability,employeerightsandsociallyresponsibleconsiderationsincorporategovernanceofAnglo-Americanjurisdictions.Aninvigoratedpensionfundgovernancewillnotonlyprovidelong-term benefit to pension fund beneficiaries and the world they reside in, but also address employee and sustainabilityconcernsacrossitsinvesteecompaniesi.e.corporategovernance.Consequently,proponentsofstakeholderorientationofcorporategovernanceneedtodiverttheirattentiontowardspensionfundgovernanceinAnglo-Americanjurisdictions.Theproposed sustainability is ‘unmitigated’ sustainability rather than ‘contingent’ sustainability,whichhingeson short-termfinancialbenefit.At theheartof theargumentare three interrelated factors; firstly, there isanurgentnecessity for thefiduciarydutyofloyaltyofpensionfundtrusteestoregainsomeofitsreasonablenessandimpartiality.Secondly,thereneedstobebeneficiaryparticipationinpensionfundgovernance.Thirdly,beneficiariesarehighlymotivatedtoexertinfluenceoninvesteecompanies;astheyincreasinglyrecognisethevalueofprotectionoftheintergenerationalbeneficiaryandtheworldtheywould live in.Furthermore,theargumentthatpensionfundsareuniversal investorsandthefactualmobilityofthecontemporaryemployeeclassmakespensionfundgovernancetheaptforumforemployeeandsustainabilityconcernsincorporategovernance.Pensionfundcapitalism,i.e.pensionfundsholdinglargepoolsofstockintheeconomy,isarealityeven if the longpredictedpension fundrevolution isnot.The leveragingof thiscapital isameansofcollaborationwithinvestee companies and exertion of influence on their behaviour and decisions. Academics increasingly concede thatinvestment decisions are inseparable from their social consequences. Pension funds, in accordance with the universalinvestorassertion,areinevitablytherecipientsofallfinancialandsocialexternalitiesofcorporategovernance.Thus,pensionfundsaretheappropriateplatformforunmitigatedlong-termsustainabilityincorporategovernance.

Zou,Weikang,Fan,Libo,Schmidpeter,RenéUniversityofInternationalBusinessandEconomics,China/CologneBusinessSchool(CBS),Germany

GreenFinancingTravelingAlongThe“SandsAndWaves”OfThe“NewSilkRoads”-BlueprintOnResponsibleInvestmentInChina-LedOneBelt,OneRoadInitiative

Inthepastthreeyears,theworldhaswitnessedanother“economicwonder”byChina,thehigh-profileinitiativeofTheSilkRoadEconomicBeltandthe21st-centuryMaritimeSilkRoad(abbreviatedasOneBelt,OneRoad,OBOR),evenagainstthebackdropofthewaningglobalizationandrevivingnationalism,nativism,andexclusivisminmajorwesterncountries,asbestexemplified by Breixt and Donald Trump’s success in US presidency.With a clear focus on promoting connectivity andcooperationbetweenChinaandtherestofEurasianandAfricancountrieswhicharesituatedalongthecontinental“SilkRoadEconomicBelt"andoceangoing"MaritimeSilkRoad",OBORinitiativeprovidesvoluminousfinancingtoinfrastructureprojectsofvariouskindsandreachedaround50billionUSdollarsuptothebeginningof2017.Thiscontributesgreatlytothebuild-upofvariedmajor infrastructureprojects inparticipatingcountries,great improvement in localtransportation,power,andtelecommunicationsystems,andpromotionoftheoverallsocialwelfare,whichislargelywelcomedbybenefitedOBORgovernmentsandpeoplealike.Inthisprocess,however,somemajoreconomiescastseriousdoubtsoverissuesofenvironmental protection, maintenance of the local eco-system, and sustainable development of the local economiesopeninguptoChina-ledOBOR（thoughafewcountriesbasedthesechallengesmoreontheirownpoliticalagendathanenvironmentalconscience）,whichareechoedbycertaininternationalthinkthanksintheirstudyofthespill-overeffectsofOBOR.ThisisespeciallythecasewhentakingintoChina’srecentexposurestoseriousindustrialpollutionsofvariouskinds,thefastdegradingdomesticnaturalenvironment,andtheconcernsbyinternationalcommunityaboutChinesegovernment’sorientationandcompetence in tacklingefficiently theparadoxicalproblemsof theenvironmentalpollutionsandChina’seconomic growth. It is in this context that the present research explores the framework and practices of responsibleinvestmentundertheumbrellaofOBOR,whichleadstotheresearchquestionsofhowgreenfinancingispositionedandposturedintheoverallChinainitiatedOBOR?Whatisthespecificblueprint,ifthereisany,forresponsibleinvestmentinOBORexpansion?And,howisgreenfinancingproducedandreproducedinthenormsandpracticesoftheOBORprojects?Forthispurpose,thepresentpaperisorganizedasthefollowings.PartIIreviewstheexistingliteraturesongreenfinancingand sustainable investment in transnational economic activities and business operations, along with study on relatedguidance or principles on environmental governance by international organizations like the World Bank, the AsianDevelopmentBank,andtheEuropeanReconstructionandDevelopmentBank,etc.PartIII,fromaparadigmaticperspective,

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analyzes theorientationand frameworkofgreen financing inOBORthrough in-depthanalysisof theActionplanontheChina-proposedBeltandRoadInitiative,thecornerstonedocumentofthe“newsilkroads”whichisjointlyissuedbytheNational Development and Reform Commission,Ministry of Foreign Affairs, andMinistry of Commerce of the People‘sRepublicofChinainMarch2015.PartIV,asapragmaticcomponentofthepresentresearch,exploresthenorms,standards,andpracticesof responsible investment in financingarrangementbykey financialorganizations funneling fundtoOBORprojects,suchasAsianInfrastructureInvestmentBank,theSilkRoadFund,China-AfricaDevelopmentFund,etc.PartVtracesoriginsandassuranceoftheafore-discussedtransnationalsustainableinvestmentbacktothenewdomesticgreenfinancingregimereinforcedbyChinesegovernmentindealingwithenvironmentalproblemsandChina’sturntothenewmodelformore sustainable economic growth. Part VI concludes and discusses about potential conflict of interests and futurechallenges.