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Green Accounting and Material Flow Analysis: Alternatives Or
View metadata, citation and similar papers at core.ac.uk brought to you by CORE provided by Publikationsserver des Wuppertal Instituts für Klima, Umwelt, Energie Wissenschaftszentrum Kulturwissenschaftliches Nordrhein-Westfalen Institut Institut Arbeit Wuppertal Institut für und Technik Klima, Umwelt, Energie GmbH Peter Bartelmus with André Vesper Green Accounting and Material Flow Analysis Alternatives or Complements? Papers No. 1 06 · July 2000 ISSN 0949-5266 Wuppertal Wuppertal Wuppertal Institut für Klima, Umwelt, Energie GmbH Division for Material Flows and Structural Change Peter Bartelmus Döppersberg 19 42103 Wuppertal Tel.: 0202-2492 -132 Fax: 0202-2492 -138 E-Mail: [email protected] http://www.wupperinst.org Paper originally submitted to the Klausurtagung, Vereinigung für Ökologische Ökonomie e.V. (Weimar 25-27 Oct. 1999). Comments and suggestions by Jochen Luhmann are gratefully acknowledged. Table of Contents: 1 Introduction: getting physical? 5 2 Physical and monetary accounting: commonalities and differences 7 2.1 Rationale and approaches 7 2.2 (E)valuation: pricing the priceless and weighting by weight 11 2.2.1 Valuation methods 11 2.2.2 Linking physical and monetary approaches 12 3 First results 15 3.1 TMR of some industrialized countries 15 3.2 Green accounts: Germany and selected countries 15 4 Analysis and policy use 19 4.1 Ecological vs. economic sustainability: two sides of the same coin? 19 4.2 Sustainability strategies 20 4.3 Environmental accounts and policy making 22 Annex: SEEA Germany 1990 — First -
Corporate Social Responsibility and Business Sustainability: HR’S Leadership Role SHRM-Morris County Chapter – Brian J
Corporate Social Responsibility and Business Sustainability: HR’s Leadership Role SHRM-Morris County Chapter – Brian J. Glade, SPHR, GPHR – February 11, 2009 ©SHRM 2009 CSR and Business Sustainability: Defining the Terms CSR • Used since the 1970s to denote ethical and socially responsible business behavior Sustainability/Business Sustainability • Dates back to 1987 World Commission on Environment and Development • Combines traditional CSR concept with longer-term renewable approach to business practices CSR-Business Sustainability • Today, the two terms are used interchangeably and are defined by World Council for Sustainable Business as: “Contributing to sustainable development by working to improve the quality of life for employees, their families, the local community and stakeholders up and down the supply chain” ©SHRM 2009 2 CSR and Business Sustainability: HR’s Leadership Role Today’s Agenda • Evolution of CSR/Business Sustainability • Triple Bottom Line • SHRM’s 2007 CSR Pilot Study • HR’s Leadership Role in CSR/Business Sustainability • Barack Obama: our “Green” President ©SHRM 2009 3 CSR/Sustainability Evolution: Early Pioneers Founded in 1978 with a social purpose Shares rewards with its employees and the community Sources ingredients from socially conscious suppliers. In 1992, first U.S. public company to sign onto the CERES Principles to protect the environment. ©SHRM 2009 4 CSR/Sustainability Evolution: Early Pioneers UK cosmetics company founded in 1976 with a commitment to sell products not tested on animals. Company went on to support environmental causes, HIV/AIDS awareness, human and animal rights, and campaigns against domestic violence. In the early 1990s, sponsored employee trips to work in orphanages in Romania, raising international awareness of the poor conditions of the facilities and the children’s health. -
Social Harmonism; Human Rights Under Functional Government [By
I'll I SOCIAL HARMONISM Human Rights Under Functional Government HOLMES W. MERTON PUBLISHED BY HOLMES W. MERTON New York City Generated for deveneyjp (University of Chicago) on 2015-12-16 13:39 GMT / http://hdl.handle.net/2027/hvd.hxpifl / GMT 13:39 2015-12-16 on Chicago) of (University deveneyjp for Generated http://www.hathitrust.org/access_use#pd-google / Google-digitized Domain, Public CANCCLLLD FROM BAKER LIBRARY 5366 \ Copyright. 1914 International Copyright. 1914 By Holmes W. Merton Generated for deveneyjp (University of Chicago) on 2015-12-16 13:39 GMT / http://hdl.handle.net/2027/hvd.hxpifl / GMT 13:39 2015-12-16 on Chicago) of (University deveneyjp for Generated http://www.hathitrust.org/access_use#pd-google / Google-digitized Domain, Public CONTENTS / PAGE Pbeliminabt Subvey 6 CONCERNING LIFE UNDER MIS-REPRESENTATIVE GOVERNMENT. The Criterion of Government 17 Progress and the Emotions 43 Mental Servitude 49 Concerning Majorities 63 Executives and the Judiciary 75 Vocation Representation 85 Ownership : Rent : Interest 91 CONCERNING LIFE UNDER REAL REPRESENTATIVE GOVERNMENT. Functional Representation Ill Department op Science— The Law of Logic 125 Department of Industry— The Law of Industry 141 Department of Wealth — The Law of Ownership 167 Department of Arts— The Law of Perception 191 Department of Letters —The Law of Memory 205 Department of Culture— The Law of Progress 21 7 Department of Marriage — The Law of Sexality 229 Department of Familism —The Law of Parentity 245 Department of Home — The Law of Bodily Wants 257 Department -
Social Accounting: a Practical Guide for Small-Scale Community Organisations
Social Accounting: A Practical Guide for Small-Scale Community Organisations Social Accounting: A Practical Guide for Small Community Organisations and Enterprises Jenny Cameron Carly Gardner Jessica Veenhuyzen Centre for Urban and Regional Studies, The University of Newcastle, Australia. Version 2, July 2010 This page is intentionally blank for double-sided printing. Table of Contents INTRODUCTION……………………………………………………………………..1 How this Guide Came About……………………………………………………2 WHAT IS SOCIAL ACCOUNTING?………………………………………………..3 Benefits.………………………………………………………………………....3 Challenges.……………………………………………………………………....4 THE STEPS………………………………………...…………………………………..5 Step 1: Scoping………………………………….………………………………6 Step 2: Accounting………………………………………………………………7 Step 3: Reporting and Responding…………………….……………………….14 APPLICATION I: THE BEANSTALK ORGANIC FOOD…………………….…16 APPLICATION II: FIG TREE COMMUNITY GARDEN…………………….…24 REFERENCES AND RESOURCES…………………………………...……………33 Acknowledgements We would like to thank The Beanstalk Organic Food and Fig Tree Community Garden for being such willing participants in this project. We particularly acknowledge the invaluable contribution of Rhyall Gordon and Katrina Hartwig from Beanstalk, and Craig Manhood and Bill Roberston from Fig Tree. Thanks also to Jo Barraket from the The Australian Centre of Philanthropy and Nonprofit Studies, Queensland University of Technology, and Gianni Zappalà and Lisa Waldron from the Westpac Foundation for their encouragement and for providing an opportunity for Jenny and Rhyall to present a draft version at the joint QUT and Westpac Foundation Social Evaluation Workshop in June 2010. Thanks to the participants for their feedback. Finally, thanks to John Pearce for introducing us to Social Accounting and Audit, and for providing encouragement and feedback on a draft version. While we have adopted the framework and approach to suit the context of small and primarily volunteer-based community organisations and enterprises, we hope that we have remained true to the intentions of Social Accounting and Audit. -
Illustration: Kah Yangni Design: Cary Design Group
Illustration: Kah Yangni Design: Cary Design Group Dear friend, What a year it’s been. I hope this report finds you thriving, growing, and staying well. As I spoke with members like you over this turbulent year, I was struck by how different all our circumstances and experiences have been—and yet how most of us were grappling with similar, big emotions: grief, rage, and hope. Sometimes all three emotions in a single day, or even a single hour. Which, to me, is a clear sign of our shared humanity. I’ve also been struck by how many members like you, as well as our staff, board, and allies, have approached this season of change in visionary ways. Both the COVID-19 pandemic and the uprising for Black liberation have made it clear that all of us who hope and work for a better world must recognize the ways in which all of our struggles and issues are connected. This moment requires us to truly understand and challenge the roots of the economic and social systems we live within: anti-Blackness and systemic racism, which are inseparable from brutal, extractive capitalism. And it requires action and solutions that are larger and more encompassing than any single organization and any single issue. Corporate Accountability has always seen our work of stopping life-threatening abuses by corporations as integral to creating the systemic change we need. But we are called in this moment to be more explicit about how this work is specifically connected to ending systemic racism. For example, our campaigning to make Big Polluters pay is not just about taking fossil fuel corporations to court. -
From Corporate Responsibility to Corporate Accountability
Hastings Business Law Journal Volume 16 Number 1 Winter 2020 Article 3 Winter 2020 From Corporate Responsibility to Corporate Accountability Min Yan Daoning Zhang Follow this and additional works at: https://repository.uchastings.edu/hastings_business_law_journal Part of the Business Organizations Law Commons Recommended Citation Min Yan and Daoning Zhang, From Corporate Responsibility to Corporate Accountability, 16 Hastings Bus. L.J. 43 (2020). Available at: https://repository.uchastings.edu/hastings_business_law_journal/vol16/iss1/3 This Article is brought to you for free and open access by the Law Journals at UC Hastings Scholarship Repository. It has been accepted for inclusion in Hastings Business Law Journal by an authorized editor of UC Hastings Scholarship Repository. For more information, please contact [email protected]. 2 - YAN _ZHANG - V9 - KC - 10.27.19.DOCX (DO NOT DELETE) 11/15/2019 11:11 AM From Corporate Responsibility to Corporate Accountability Min Yan* and Daoning Zhang** I. INTRODUCTION The concept of corporate responsibility or corporate social responsibility (“CSR”) keeps evolving since it appeared. The emphasis was first placed on business people’s social conscience rather than on the company itself, which was well reflected by Howard Bowen’s landmark book, Social Responsibilities of the Businessman.1 Then CSR was defined as responsibilities to society, which extends beyond economic and legal obligations by corporations.2 Since then, corporate responsibility is thought to begin where the law ends. 3 In other words, the concept of social responsibility largely excludes legal obedience from the concept of social responsibility. An analysis of 37 of the most used definitions of CSR also shows “voluntary” as one of the most common dimensions.4 Put differently, corporate responsibility reflects the belief that corporations have duties beyond generating profits for their shareholders. -
Institutions, Organizations and Individuals Advocating for Corporate Accountability Condemn Chevron's Retaliatory Attacks on H
Institutions, Organizations and Individuals Advocating for Corporate Accountability Condemn Chevron’s Retaliatory Attacks on Human Rights and Corporate Accountability Advocates and See it as a Serious Threat to Open Society and Due Process of Law January 23, 2014 - We, the undersigned organizations and individuals, condemn the actions by Chevron in its efforts to silence critics and ignore a $9.5 billion judgment against it for environmental damage in the Ecuadorian Amazon. Chevron’s actions set a dangerous precedent and represent a growing and serious threat to the ability of civil society to hold corporations accountable for their misdeeds around the world. Since Chevron launched its attack on those who have been working for decades to pressure the company to clean up the environmental damage caused by its operations in the Ecuadorian Amazon, independent journalists have been forced to turn over their material and nonprofit watchdog groups have faced massive legal actions designed to cripple their ability to work and undermine their ability to grow support for their efforts. Attacks Free Speech In a move opposed by The New York Times, ABC, CBS, NBC, Dow Jones, the Associated Press, the Hearst Newspapers, the Daily News, and the Gannett Company, Chevron used its legal might to launch a major threat to independent journalism when it won a decision to force documentary producer and director Joe Berlinger to turn over to Chevron more than 600 hours of raw footage. Chevron has also targeted nonprofit environmental and indigenous rights groups and individual activists with subpoenas designed to cripple their effectiveness and chill their speech. -
Social Obligations of Accounting
Social Obligations Of Accounting Lobulate Francesco covenants greenly. Drake is waxing and Gallicizes wondrous while ill-gotten Adrian besieges and short-list. Srinivas is deictic and retuned displeasingly as front-rank Simone hurrahs intuitively and vamosing unaware. Some major categories: social obligations accounting standards. Social or that corporations will apply professionalmanagement to generate one of a business and water, social obligations accounting. Many ways that data for accounting are ruled by law. Most important concept with every year and of social responsibilities of grassroots environmental reporting. Expert help embrace your enquiries and research. Through change methods or factors that already have done under a social accounting? As these firms demonstrate, leading to potential tension between demonstrating commitment of state ideological goals and meeting the requirements of global stakeholders. For social obligations comparable with employees of coke products on subjects which social data. Are enhancing accountability on the real accounts to give you find similar challenges that meet all equations model social responsibility can be developed. According to the obligations can make your purchase and retain an inductive approach supports your discussion of social obligations accounting, suggests both those embodied in. These studies of obligations. It is a generation capable of salary and corporate citizenship and pragmatism over recent years has running water supplies from social obligations of accounting information, -
Social Accounting & Audit
Social Accounting & Audit Social accounting and audit (SAA) helps you prove, improve and account for the difference you are making. It can help an organisation to investigate its performance against social, environmental and economic objectives, and ensure that it is working in accordance with its values. It is a logical and flexible framework to understand the impact your organisation has on people, the planet and the way we use resources. It will also help to manage your organisation and improve your effectiveness. This framework is built on: Prove! - account fully for and report on your organisation’s social, environmental and economic performance and impact Improve! – provide the information essential for planning future actions and improving performance; and Account! – be accountable to all those you work with and work for… According to the Social Audit Network (SAN), a network providing assistance to third sector or social economy organisations throughout the UK and internationally, the key principles of social accounting are: Multi-perspective: encompassing the views of people and groups that are important to the organisation Comprehensive: inclusive of all activities of an organisation Comparative: able to be viewed in the light of other organisations and addressing the same issues within same organisation over time Regular: done on an ongoing basis at regular intervals Verified: checked by people external to the organisation Disclosed: readily available to others inside and outside of the organisation To get ready, you need to learn how Social Accounting works, what resources are required, decide how the process will be managed; and make an informed decision about whether to go forward. -
What Is Corporate Accountability?
WHAT IS CORPORATE ACCOUNTABILITY? BACKGROUND AND OVERVIEW Since the 1990s, the world has witnessed the growing importance and visibility of a range of initiatives led by businesses, social organisations and governments, with the stated aim of pressuring companies to behave in more socially responsible and accountable ways. This is a new development for many parts of the business world. Previously, the state (or government) was assumed to lead standard setting and behavioural norms for businesses in relation to most categories of stakeholders. When community organisations and interest groups wanted to change business behaviour, they focussed on changing the law. From the 1990s the focus changed, reflected in the emergence of new alliances and regimes of influence over business norms, linking together consumers, communities, workers and producers. What is the difference between corporate social responsibility (CSR) and corporate accountability? Corporate responsibility, corporate social responsibility (CSR) and corporate accountability are sometimes confused or seen to be synonymous. However, corporate responsibility and corporate accountability are typically distinguished from one another along several lines. Corporate responsibility in its broadest sense refers to varied practices that reflect the belief that corporations have responsibilities beyond generating profit for their shareholders. Such responsibilities include the negative duty to refrain from harm caused to the environment, individuals or communities, and sometimes also positive duties to protect society and the environment, for example protecting human rights of workers and communities affected by business activities. Such responsibilities are generally considered to extend not only to direct social and environmental impacts of business activity, but also to more indirect effects resulting from relationships with business partners, such as those involved in global production chains. -
April 1-15, 2013 E 2011Latest Sustainability & Environmental Management Developments
Issue 37 • April 30, 2013 In this issue: April 1-15, 2013 e 2011Latest sustainability & environmental management developments EL Trends: April 1-15, 2013 Contents: Sustainable agriculture 3 Energy management 3 Environmental & energy software 3 Renewable energy 4 Conventional energy 4 Climate 5 Carbon management 6 Carbon markets 6 Environmental management 7 Packaging, paper & forests 7 Fleets & transportation 8 Green building 11 Executive moves 12 Water management 14 Waste & recycling 15 Corporate sustainability 16 Green marketing 17 Corporate reports 17 Finance & reporting 18 Rankings 18 Standards & compliance 18 Policy & enforcement 23 2 EL Trends | © 2013 Environmental Leader LLC. Single license EL PRO subscription can be used by one person. For multiple users, purchase an enterprise license by emailing [email protected] for information. Sustainable Agriculture Unilever says it is sourcing more than a third of its agricultural raw materials sustainably, putting the global consumer goods and food company closer to its target of 100 percent by 2020. Climate change will threaten grape growing, leading to dramatic production declines in the world’s top wine regions, researchers predict in a study published in the Proceedings of the National Academy of Sciences. UK supermarket chain Waitrose said it will stop using pesticides linked to declining bee populations by the end of 2014. Energy Management Boston’s Mayor Thomas Menino wants large commercial buildings in the city to benchmark their energy usage, but a report studying the effects of benchmarking finds that the costs outweigh the benefits. San Antonio’s Comal School District says it will save about $54,000 per year in energy with help from Acuity Brands lighting and controls solutions. -
As Corporate Just Deserts
University of Michigan Journal of Law Reform Volume 31 1998 "Crimtorts" as Corporate Just Deserts Thomas Koenig Northeastern University Michael Rustad Suffolk University Law School Follow this and additional works at: https://repository.law.umich.edu/mjlr Part of the Legal Remedies Commons, and the Torts Commons Recommended Citation Thomas Koenig & Michael Rustad, "Crimtorts" as Corporate Just Deserts, 31 U. MICH. J. L. REFORM 289 (1998). Available at: https://repository.law.umich.edu/mjlr/vol31/iss2/2 This Article is brought to you for free and open access by the University of Michigan Journal of Law Reform at University of Michigan Law School Scholarship Repository. It has been accepted for inclusion in University of Michigan Journal of Law Reform by an authorized editor of University of Michigan Law School Scholarship Repository. For more information, please contact [email protected]. "CRIMTORTS" AS CORPORATE JUST DESERTSt Thomas Koenig* and Michael Rustad** Just as Grant Gilmore described "contorts"that lie on the borderline between contractand tort law, the authors coin the term "crimtort"to identify the expanding common ground between criminal and tort law. Although the concept of crimtort can be broadly applied to many areas of the law, this Article focuses on the primary crimtort rem- edy-punitive damages. The deterrentpower ofpunitive damages lies in the wealth-calibrationof the defendant'spunishment. For corpora- tions this means that punitive damages will reflect the firm's net income or net worth. The theoretical danger is thatjuries will abuse wealth by redistributingcorporate assets in disregardof the purposes of civil punishment. 7b support their argument that wealth is not be- ing widely misused, the authors present an empirical study of a decade of crimtort cases in which federal appeals courts upheld puni- tive damages of $1 million or more.