Corporate social responsibility: the need for an integrated management framework

International Journal of Business Performance Management

Volumn 5, Issue 2-3, 2003, Pages 199-212

  Colle, Simone de ^a   Gonella, Claudia ^b  

^a CREMS Centre for Research on Health Economics Social and Health Care Management Carlo Cattaneo University LIUC   (Italy)

^b KPMG   (Netherlands)

Author keywords

accountability; business ethics; Corporate social responsibility; CSR management; social

Indexed keywords

EID: 34547664350     PISSN: 13684892     EISSN: 17415039     Source Type: Journal    
DOI: 10.1504/ijbpm.2003.003254     Document Type: Article

References (21)

1. See Zadek, S., Pruzan, P. and Evans, R. (1997) Building Corporate Accountability: Emerging Practices of Social and Ethical Accounting, Auditing and Reporting, Earthscan, London.
2. AccountAbility (2002) ‘Mapping standards for corporate social responsibility’, Research Report by AccountAbility, London.
3. Friedman, M. (1970) ‘The social responsibility of business is to increase its profits’, The New York Times, 13 September.
4. http://europa.eu.int/comm/employment_social/soc-dial/csr/csr_index.htm.
5. de Colle, S. and Gonella, C. (2001) ‘The social and ethical alchemy: an integrative approach to social and ethical accountability’, Business Ethics: A European Review, Vol. 11, No. 1, pp.86–96.
6. See www.eoa.org.
7. See www.accountability.uk.org.
8. PIRC (1999) Issues and Trends in Corporate Social Responsibility, London.
9. Schwartz, M. and Israeli, D (1998) ‘What can we learn from the US Federal Sentencing Guidelines for Organizational Ethics?’, Journal of Business Ethics, July, No. 17, pp.1045–1055.
10. Arrow, K. (1974) The Limits of Organizations, Norton, New York.
11. Krep, D. (1984) Corporate Culture and Economic Theory, Graduate School of Business Studies, Stanford University Press.
12. According to a survey by KPMG, if cultural issues (e.g. differences in management culture) between purchaser and target are properly addressed, mergers and acquisitions are 26% more likely than average to be successful. See KPMG (1999) M&A Global Research Report, UK.
13. Further information can be found in the Institute of Business Ethics research report ‘Company use of codes of business conduct’, London 1998.
14. Driscoll, D.M. and Hoffman, W.M. (2000) Ethics Matters, Center for Business Ethics, Bentley College, Waltham, Massachusetts, USA.
15. KPMG (2000) Organizational Integrity Survey proves that management’s commitment enhances corporate ability to attract and retain best employees: 81% of employees who believe that management upholds ethical behaviour in their company would recommend it to potential recruits - vs. only 21% of employees who believe the management tolerates unethical behaviour, KPMG, USA.
16. A good source is the PIRC survey ‘Issues and Trends in Corporate Social Responsibility’, London, 1999.
17. Owen, D.L., Swift, T.A., Humphrey, C. and Bowerman, M. (2000) ‘The new social audits: accountability, managerial capture of the agenda or social champions?’, European Accounting Review, Vol. 9, No. 1, pp.81–89.
18. Foka, I. (2002) ‘The role of ethics in corporate social responsibility’, MBA Dissertation, University of London, Imperial College of Science, Technology and Medicine, London, UK.
19. See www.projectsigma.com.
20. See www.accountability.org.uk.
21. Q-RES Project: CELE-Centre for Ethics (2002) Guidelines for Management, January, Law&Economics, LIUC University, Castellanza (VA), Italy, Available from: http://www.liuc.it/ricerca/cele/q-res.pdf.