Acct 514 Ethics of Business Fall 2014
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The Sly Paradox Observed and Revealed the Relation Between Certifications and Sustainable Business Practices March 9, 2020
THE SLY PARADOX OBSERVED AND REVEALED THE RELATION BETWEEN CERTIFICATIONS AND SUSTAINABLE BUSINESS PRACTICES MARCH 9, 2020 Student: Carlijn Oskam Student number: 990709630040 Bachelor thesis BMO First coordinator: Emiel Wubben Second coordinator: Geoffrey Hagelaar Course code: YSS-81812 ABSTRACT Background More and more, customers feel the desire to buy more sustainable products (Brad, et al., 2018). Companies are striving towards creating a sustainable image, because stakeholders highly value a green image (Agan, Acar, & Borodin, 2013). B Lab certifies sustainable businesses in order to verify social and environmental performance, public transparency, and legal accountability (B Corporation, 2020). These certified businesses are called B Corporations, or in short, B Corps. Research question The main research question is: ‘What is the relation between certifications and sustainable business practices?’. The aim of this study is to identify a relationship between certifications and sustainable business practices. Literature and practical examples of B Corps were compared with each other in order to answer this question. Methodology An answer to the research question has been generated by doing a literature study and short qualitative interviews. Literature about certifications and sustainable business practices has been found in the database Web of Science and to a lesser extent Scopus. After the literature review, three interview questions were formulated. These questions were sent by e-mail to 140 B Corps across the Netherlands and Canada. In total, 29 certified companies replied. The distribution of companies was 19 Dutch B Corps and 10 Canadian B Corps. The generated responses were compared with each other and thereafter coded. Results The results of the literature reveal a paradoxical relationship between certifications and sustainable business practices. -
Frequently Asked Questions
Frequently Asked Questions 1. What is Demand Response? FERC defines Demand Response (DR) as “ changes in electric usage by demand-side resources from their normal consumption patterns in response to changes in the price of electricity over time, or to incentive payments designed to induce lower electricity use at times of high wholesale market prices or when system reliability is jeopardized .” 2. What is Automated DR? Automated Demand Response (Auto-DR) consists of fully automated signaling from a utility, Independent System Operator (ISO), Regional Transmission Operator (RTO) or other appropriate entity to provide automated connectivity to customer end-use control systems, devices and strategies. Auto-DR does not require full automation on the customer end. 3. What is OpenADR™? Open Automated Demand Response (OpenADR) is an open and interoperable information exchange model and emerging Smart Grid standard. OpenADR standardizes the message format used for Auto-DR so that dynamic price and reliability signals can be delivered in a uniform and interoperable fashion among utilities, ISOs, and energy management and control systems. While previously deployed Auto-DR systems are automated, they are not standardized or interoperable. 4. What is the OpenADR Alliance? The OpenADR Alliance is a mutual benefit corporation created to foster the development, adoption, and compliance of the OpenADR Smart Grid standard. OpenADR-based solutions will standardize, automate and simplify the use of Demand Response (DR) worldwide – making DR a more reliable and cost-effective resource to help utilities meet growing demand for energy, and giving customers greater control over their energy future. While the benefits of widespread DR adoption are clear, the industry to date has lacked an organization responsible for the education, training, testing, and certification needed to bring this technology to market. -
CROSQ EE Lab Training
CROSQ EE Lab Training Cortland, NY Paul Moliski, Accreditation VP Intertek June 20,-21, 2018 Accreditation Overview • 01 • Hierarchy of Accreditation Documents and Drivers • 02 • Organizations Involved in Accreditation • 03 • Steps to Accreditation • 04 • Trade Tools and Inconsistencies 2 Hierarchy of Accreditation Documents and Drivers • ISO / IEC Standards; 17011, 17020, 17021, 17024, 17025, 17065 • Internationally Recognized Schemes; IECEE, GFSI, Rohs • Regional / National; Directives, Government Regulations (FDA, FCC, FAA) • ILAC and IAF Requirements • National Accreditation Body Requirements; OSHA NRTL, ANSI, IAS, SCC • Local City and State requirements (LA City, CSFM) • Product Standards (ANSI, ASTM, IEC, NSF, UL) • Global Operating Procedures • Local Operating Procedures 3 Hierarchy of Accreditation Documents and Drivers • ISO / IEC Standards; 17011, 17020, 17021, 17024, 17025, 17065 • 17011; General requirements for accreditation bodies accrediting conformity assessment bodies • 17020; General criteria for the operation of various types of bodies performing inspection • 17021; Requirements for bodies providing audit and certification of management systems • 17024; General requirements for bodies operating certification of persons • 17025; General requirements for the competence of testing and calibration laboratories • 17065; Requirements for certification bodies certifying products, processes and services 4 What is conformity assessment? • Conformity assessment is the term given to techniques and activities that ensure a product, process, service, management system, person or organisation fulfils specified requirements. • Since the 1970s the ISO policy committee on conformity assessment (ISO/CASCO) has published a series of International Standards and Guides that contain internationally agreed provisions for conformity assessment. These International Standards and Guides are revised and republished on a regular basis and are known collectively as the ‘ISO/CASCO toolbox’. -
Microfinance & the Double Bottom Line
Copenhagen Business School May 2012 Microfinance & the Double Bottom Line A study on how the Microfinance Sector can prevent Mission-Drift Author: Michael Fhima Cand.Merc.Int Supervisor: Peter Wad Number of pages : 111 Number of units: 179.862 Master Thesis Contents Acknowledgements………………………………………………………………………………………..3 Abbreviations and explanations………………………………………………………………………….4 Introduction……………………………………………………………………………………………….5 Research Question………………………………………………………………………………...6 Definitions and Explanations …………………………………………………………………….7 Delimitation……………………………………………………………………………………….7 Structure of thesis…………………………………………………………………………………7 Methodology………………………………………………………………………………………………9 Research purpose………………………………………………………………………………….9 Research design…………………………………………………………………………………...9 Data gathering……………………………………………………………………………………10 Primary data……………………………………………………………………………..10 Secondary data…………………………………………………………………………..10 Methodological approach in two research papers………………………………………………...11 ‘State of Practice in Social Performance Reporting and Management’…………………12 ‘Microfinance Synergies and Trade-offs’……………………………………………….12 Data Structure…………………………………………………………………………………….13 Research strategy…………………………………………………………………………………13 Choice of theories………………………………………………………………………………………...14 CSR in GCV – Principal / Agent…………………………………………………………………14 Governing through Standards…………………………………………………………………….17 Multistakeholder CSR…………………………………………………………………………….18 Theoretical Framework…………………………………………………………………………...19 Validity and reliabilty……………………………………………………………………………..19 -
Time to Touch up the CV? Beeb Launches Search for New Director General
BUSINESS WITH PERSONALITY PLOUGHING AHEAD 30 YEARS LATER THE WIMBLEDON LOOK LAND ROVER DISCOVERY TO HEAD BACK TO HITS A LANDMARK P24 MERTON HOME P26 TUESDAY 11 FEBRUARY 2020 ISSUE 3,553 CITYAM.COM FREE HACKED OFF US ramps up China TREASURY TO spat with fresh Equifax charges SET OUT CITY BREXIT PLAN EXCLUSIVE Beyond Brexit, it will also consider “But there will be differences, not CATHERINE NEILAN the industry’s future in relation to least because as a global financial cen- worldwide challenges such as emerg- tre the UK needs to keep pace with @CatNeilan ing technologies and climate change. and drive international standards. THE GOVERNMENT will insist on the Javid sets out the government’s Our starting point will be what’s right right to diverge from EU financial plans to retain regulatory autonomy for the UK.” services regulation as part of a post- while seeking a “reliable equivalence He also re-committed to concluding Brexit trade deal with Brussels. process”, on which a “durable rela- “a full range of equivalence assess- Writing exclusively in City A.M. today, tionship” can be built. ments” by June of this year, in order to chancellor Sajid Javid says the “Of course, each side will only give the system sufficient stability City “will no longer be a rule- grant equivalence if it believes ahead of the end of transition. taker” and reveals that the other’s regulations are One senior industry figure told City ministers are working on compatible,” the chancel- A.M. that while a white paper was EMILY NICOLLE Zhiyong, Wang Qian, Xu Ke and Liu Le, a white paper setting lor writes. -
Third Board Agenda 02-18-2020
OPEN SESSION REGULAR OPEN MEETING OF THE THIRD LAGUNA HILLS MUTUAL BOARD OF DIRECTORS A CALIFORNIA NON-PROFIT MUTUAL BENEFIT CORPORATION Tuesday, February 18, 2020 - 9:30 a.m. Laguna Woods Village Community Center Board Room 24351 El Toro Road Laguna Woods, California NOTICE OF MEETING AND AGENDA 1. Call meeting to order / Establish Quorum – President Parsons 2. Pledge of Allegiance – Director Engdahl 3. Acknowledge Media 4. Approval of Agenda 5. Approval of Minutes a. January 21, 2020 – Regular Open Meeting 6. Report of the Chair 7. Open Forum (Three Minutes per Speaker) - At this time Members only may address the Board of Directors regarding items not on the agenda and within the jurisdiction of this Board of Directors. There is a maximum time limit of three minutes per speaker and a speaker may only address the Board once during this period. The Board reserves the right to limit the total amount of time allotted for the Open Forum. 8. Responses to Open Forum Speakers 9. CEO/COO Report 10. Consent Calendar - All matters listed under the Consent Calendar are recommended for action by committees and will be enacted by the Board by one motion. In the event that an item is removed from the Consent Calendar by members of the Board, such item(s) shall be the subject of further discussion and action by the Board. Please silence your cell phones. Third Laguna Hills Mutual Regular Board Open Session Meeting February 18, 2020 Page 2 of 5 a. Architectural Control and Standards Committee Recommendations: (1) Recommendation to Approve: 5575-A (Casa Siena, RC11) – Request to Construct a Room Extension on their Original Exclusive Use Common Area Courtyard b. -
Read Our 2019 Benefit Corporation Report
2019 BENEFIT CORPORATION REPORT 2019 Benefit Corporation Report | 1 Dear Friends, I am delighted to share with you our 2019 Benefit Corporation Report—our third since becoming a New York State Benefit Corporation in 2017. A benefit corporation is one that has legally committed to higher standards of purpose, accountability and transparency. For EILEEN FISHER, this means we are designing clothing with minimal environmental and social harm; creating an inclusive workplace; empowering women and girls, supporting the fair treatment of all people and preserving the environment; and advancing ethical business practices through collaborations in the fashion industry. In 2019, we continued our VISION2020 work toward greater environmental sustainability and human well-being within our supply chain. We also introduced our new grant program, “Supporting Women in Environmental Justice.” And we embarked upon a new Diversity and Inclusion initiative to build a stronger workplace culture for our employees and customers. As we enter a new decade, we remain committed to conducting “business as a movement.” If you have any comments or questions, please direct them to [email protected]. Thank you, 2019 Benefit Corporation Report | 2 Our Purpose We design for simplicity and wholeness—to inspire joy and connection in women around the world. Our Values • We are authentic. • We thrive in connection. • We trust each other. • We innovate through creativity. • We are committed to the health of the whole. • We are united by purpose. 2019 Benefit Corporation Report | 3 Benefit 1 We are committed to designing clothing that creates minimal environmental and social impact. 2019 Benefit Corporation Report | 4 Materials We aim to use sustainable materials in 100% of our products. -
B Impact Assessment on the Version Designed For: Service Companies, 0 Employees, Developed Markets - U.S
Jason Wiener, P.C. 2017 BENEFIT REPORT Created from the 2017 B Impact Assessment on the version designed for: Service companies, 0 employees, Developed Markets - U.S. Thank you for your interest in Jason Wiener, P.C.'s 2017 Benefit Report. Jason Wiener, P.C. is a legally-incorporated benefit corporation in the state of CO1. A benefit corporation is a corporation that has voluntarily met the highest standards of corporate purpose, accountability, and transparency. Benefit corporations have a corporate purpose to create a material positive impact on society and the environment, have expanded the fiduciary duty of their directors to include consideration of stakeholder interests, and are required to report on their overall social and environmental performance. In this report you will find: B Impact Report: a quantitative summary of this company's overall social and environmental performance assessed against the third party standard B Impact Assessment (BIA) in relation to each key stakeholder group and as compared to certain benchmarks Benefit Report Narrative: a set of narrative responses to questions required by the benefit corporation statute, including a discussion of why this benefit corporation chose the BIA as their reporting and impact management tool B Impact Assessment: answers to each BIA question assessing the company’s positive impact on its workers, community, customers, and the environment If you have any questions about benefit reports or benefit corporations generally, please visit benefitcorp.net or email [email protected]. 1Benefit corporations (or benefit LLCs) are different from Certified B Corporations (aka B Corps). The most important difference from the perspective of a reader of this report is that benefit corporations, unlike Certified B Corporations, are not required to have their performance validated or certified by a third party. -
Benefit Corporations -- a Sustainable Form of Organization?
Brooklyn Law School BrooklynWorks Faculty Scholarship 2011 Benefit orC porations -- A Sustainable Form of Organization? Dana Brakman Reiser Brooklyn Law School, [email protected] Follow this and additional works at: https://brooklynworks.brooklaw.edu/faculty Part of the Business Organizations Law Commons, and the Organizations Law Commons Recommended Citation 46 Wake Forest Law Review 591 (2011) This Article is brought to you for free and open access by BrooklynWorks. It has been accepted for inclusion in Faculty Scholarship by an authorized administrator of BrooklynWorks. BENEFIT CORPORATIONS-A SUSTAINABLE FORM OF ORGANIZATION? Dana Brakman Reiser* INTRODUCTION Founders of social enterprises believe profits and social good can be produced in tandem and wish to form organizations that will pursue these dual missions.' They will, however, encounter obstacles to articulating and enforcing such dual missions if they adopt either a traditional nonprofit or for-profit form of organization. Nonprofit forms bar profit distribution 2 and for-profit forms will create practical, if not legal, pressure to favor profit maximization over social good when the two come into conflict.3 And these two imperatives will certainly, at times, conflict. If more profit could always be obtained by pursuing social good, traditional for-profits would produce the optimal level of social goods, charities would be swimming in resources, or both. Social entrepreneurs believe social good can be produced along with profits and desire hybrid forms of organization to smooth a single enterprise's path to realizing both goals.4 A mounting number of jurisdictions have attempted to meet this demand by enabling new hybrid organizational forms. -
Of a Public Benefit Corporation
University of Pennsylvania Carey Law School Penn Law: Legal Scholarship Repository Faculty Scholarship at Penn Law 4-5-2021 The “Value” of a Public Benefit Corporation Jill E. Fisch University of Pennsylvania Law School Steven Davidoff Solomon Berkeley Law Follow this and additional works at: https://scholarship.law.upenn.edu/faculty_scholarship Part of the Accounting Law Commons, Business Law, Public Responsibility, and Ethics Commons, Business Organizations Law Commons, Law and Economics Commons, Law and Society Commons, and the Strategic Management Policy Commons Repository Citation Fisch, Jill E. and Davidoff Solomon, Steven, "The “Value” of a Public Benefit Corporation" (2021). Faculty Scholarship at Penn Law. 2225. https://scholarship.law.upenn.edu/faculty_scholarship/2225 This Article is brought to you for free and open access by Penn Law: Legal Scholarship Repository. It has been accepted for inclusion in Faculty Scholarship at Penn Law by an authorized administrator of Penn Law: Legal Scholarship Repository. For more information, please contact [email protected]. THE “VALUE” OF A PUBLIC BENEFIT CORPORATION JILL E. FISCH & STEVEN DAVIDOFF SOLOMON* Forthcoming in Research Handbook on Corporate Purpose and Personhood (Elizabeth Pollman & Robert B. Thompson, eds., Elgar) April 14, 2021 Draft Introduction The Public Benefit Corporation (“PBC”) is a new corporate form that allows the corporation to identify its objectives in terms of broader social or environmental responsibility rather than focusing exclusively on profit maximization. -
WESTLAKE CHARTER SCHOOL (A California Non-Profit Public Benefit
WESTLAKE CHARTER SCHOOL (A California Non-Profit Public Benefit Corporation) Independent Auditor’s Report and Financial Statements For the Year Ended June 30, 2015 Operating: Westlake Charter School Westlake Charter Middle School WESTLAKE CHARTER SCHOOL TABLE OF CONTENTS June 30, 2015 Independent Auditor’s Report ..................................................................................................................... 1 Statement of Financial Position .................................................................................................................. 3 Statement of Activities ................................................................................................................................ 4 Statement of Cash Flows ............................................................................................................................ 5 Statement of Functional Expenses .............................................................................................................. 6 Notes to the Financial Statements ............................................................................................................... 7 Local Education Agency Organization Structure ..................................................................................... 14 Schedule of Instructional Time ................................................................................................................. 15 Schedule of Average Daily Attendance ................................................................................................... -
The Social Enterprise Life Cycle
DRAFT – Do not cite or circulate without the authors’ permission. The Social Enterprise Life Cycle by Dana Brakman Reiser and Steven A. Dean The Social Enterprise Life Cycle unfolds at two levels. Collectively, much of the work of advocates for the growth of the social enterprise sector has focused on legitimating the double bottom line through the development of specialized legal forms of organization. Their efforts have been extraordinarily successful in making such forms available, even cracking the gold standard of Delaware law. For social enterprise law to continue to catalyze the expansion of the sector, it must move beyond developing forms of organization to deploying tools for growth. Lawyers and legal scholars can and should turn to designing tools to help entrepreneurs and investors find and trust each other, and to persuade employees, consumers and other key constituencies to have faith in their resolve. Looking forward, social enterprise law might aim to help commitments to social missions survive over time, through successive owners and beyond the demise of any particular entity. This chapter will chart the challenges of The Social Enterprise Life Cycle, and offer legal tools and technologies designed to help social enterprise—and individual social enterprises—navigate its path. Just as social enterprise writ large seeks legitimacy, growth and, perhaps, a kind of immortality, so too do individual double-bottom-line ventures. Those social enterprises are all for-profit firms that pursue profits for owners while achieving social good. But they are not all alike. Social enterprises fill every conceivable niche in terms of the products they sell and the services they provide.