Modern slavery statements: From regulation to substantive supply chain reporting
اظهارات برده داری مدرن: از مقررات گرفته تا گزارش زنجیره تأمین اساسی-2021
Recent years have seen a renewed focus on labor standards in the supply chain, prompted by legislation that requires firms to provide an account of their efforts to combat modern slavery. However, as a common problem of non-financial disclosure regulation, companies can decide the extent and content of their reporting, which could potentially result in merely symbolic disclosures with little substance. We examine the disclosure of substantive actions in modern slavery statements, defined as those disclosures of corporate actions that can positively affect working conditions in supply chains. We examine the corporate disclosure of these actions over time in order to evaluate whether legally mandated disclosure requirements could lead to progress in combatting modern slavery. For this purpose, we collected modern slavery statements from companies that had issued such statements for at least two different years after the
Keywords: Modern slavery statements | Social sustainability | Substantive disclosures | CSR Disclosures | Legitimacy theory | Content analysis
The complexity analysis and chaos control in omni-channel supply chain with consumer migration and advertising cost sharing
تجزیه و تحلیل پیچیدگی و کنترل هرج و مرج در زنجیره تامین کانال های همه کانال با مهاجرت مصرف کننده و به اشتراک گذاری هزینه تبلیغات-2021
Based on omni-channel retailing, considering consumer migration and advertising cost sharing, this paper builds a dynamic price and advertising game model of omni channel supply chain with BOPS (buy-online pickup-in store). Based on game theory and chaotic dynamics theory, we analysis equilibrium points and local stability of the system. Besides, we focus on the stability and complexity of the system with respect to adjustment parameters, the migration rate of the online consumer (MROC), the migration rate of traditional consumer (MRTC) and advertising cost sharing rate (ACSR). These factors are discussed by numerical simulation. Such as 3D stable region, attraction basins and bifurcation diagram. Results show that over high adjustment parameter, MRTC and ACSR lead the system to lose control and show complexity behaviors. As the system go into a chaotic state, the profits of manufacturer and retailer tend to decline. Finally, because of the effects of chaos, the paper proposes the feedback control method to control efficiently the chaotic system. The results provide some managers with relevant management insights in an omni-channel supply chain.
Keywords: Omni-channel | Complexity | Consumer migration | Chaos control | Advertising
Did mandatory CSR compliance impact accounting Conservatism? Evidence from the Indian Companies Act 2013
آیا انطباق اجباری CSR بر محافظه کاری حسابداری تأثیر گذاشته است؟ شواهدی از قانون شرکت های هندی 2013-2021
In 2013, India became the first country in the world to require firms to spend two percent of their average profit on corporate social responsibility (CSR) activities. Taking advantage of this unique event, we examine how the mandatory CSR compliance impacts conditional accounting conservatism of Indian firms. We find a positive relation between CSR compliance and conditional accounting conservatism and this relation is stronger for firms that have stronger governance and weaker for family firms. Further, we find that current period accounting conservatism is negatively related to next period CSR spending. Our results are robust to a battery of tests and are consistent with the notion that Indian firms enhance accounting conservatism to decrease earnings to minimize CSR compliance costs. In other words, while policy makers may have intended to use legislation to increase CSR activities by Indian firms, our results suggest that firms use accounting policies and negative accruals strategically to mitigate CSR spending
keywords: CSR | Conservatism | Board of directors | Family firms | India
Analyzing a closed-loop sustainable supply chain with duopolistic retailers under different game structures
تجزیه و تحلیل یک زنجیره تامین حلقه بسته پایدار با خرده فروشان دوپولیستی تحت ساختارهای مختلف بازی-2021
This article investigates a closed-loop supply chain consisting of a manufacturer, two suppliers and two competitive retailers. One retailer sells manufactured products whereas the other retailer sells remanufactured products and takes up corporate social responsibility (CSR). One supplier supplies used products or cores for remanufacturing while the other supplier supplies fresh raw materials for manufacturing new product. The manufacturer sells both new and remanufactured products with different wholesale prices. The paper analyzes the two competitive retailers different game strategies when the manufacturer acts as the Stackelberg leader. It is shown that remanufacturing is a good policy to adopt for the whole supply chain, not only for economical beneﬁts but also for environmental sustainability. Optimal decisions of the proposed closed-loop supply chain and its members are also supported by a numerical example. Finally, sensitivity analysis is carried out with respect to key model- parameters.© 2021 CIRP.
Keywords: Closed-loop supply chain | Stackelberg game | Remanufacturing | Pricing | Sustainability | Corporate social responsibility
Conflict minerals and battery materials supply chains: A mapping review of responsible sourcing initiatives
زنجیره های تأمین مواد معدنی و مواد باتری درگیری: بررسی نقشه ابتکارهای مسئول تهیه منابع-2021
Responsible mineral sourcing is a major issue on the global sustainability agenda. Spurred by “conflict minerals”, debates about the ethics of mineral supply chains now encompass a broad set of concerns including child labor, corruption, environmental degradation, and a green transition away from fossil fuels. The past two decades have seen a flurry of initiatives to clean up supply chains and protect the reputation of major companies. Based on a mapping review of 220 studies of responsible mineral supply chains, this study highlights the approaches that responsible minerals sourcing initiatives have taken, focusing on conflict minerals (tin, tungsten tantalum and gold) as well as metals and minerals needed for renewable energy technologies in a transition to a low carbon economy (cobalt, graphite, lithium, manganese and nickel). We briefly describe the evolution of these initiatives, contrast arguments about mandatory and voluntary approaches, summarize findings regarding their impacts on local communities and corporate actors, and discuss the challenges and opportunities of new technologies and traceability systems.
Keywords: Responsible sourcing | CSR | Supply chains | Blockchain | Conflict minerals | Cobalt
Internal and external corporate social responsibility activities and firm value: Evidence from the shared growth in the supply chain
فعالیت های مسئولیت اجتماعی شرکت داخلی و خارجی و ارزش شرکت: شواهدی از رشد مشترک در زنجیره تأمین-2021
Despite the long history of corporate social responsibility (CSR) research, few studies have focused on CSR activities related to business partners in supply chains. In this regard, we investigate whether internal (or backward) CSR enhances firm value. Using an index from the Korea Commission for Corporate Partnership, which indicates whether a firm shares its profits with business partner companies, we find that firm value increases as this backward CSR increases. Further, after controlling for internal CSR, firms engaged only in external CSR have lower firm value than non-CSR firms. Interestingly, we find that firms involved in both internal and external CSR have higher value. Overall, by showing that internal CSR is a core activity that enhances firm value, our study provides policy implications for the regulatory bodies of different countries. Copyright © 2021, Borsa I_stanbul Anonim S¸ irketi. Production and hosting by Elsevier B.V. This is an open access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/).JEL classification: M14; M48
Keywords: Internal CSR | External CSR | Firm value | Supply chain | Shared growth
Exploring bluewashing practices of alleged sustainability leaders through a counter-accounting analysis
بررسی شیوه های آبی شستشو توسط رهبران پایداری ادعایی از طریق تجزیه و تحلیل ضد حسابداری-2021
This paper is aimed at analyzing, through a counter-accounting approach, to what extent companies considered to be sustainability leaders release transparent and balanced information on their commitment to the United Nations Global Compact (UNGC) and Sustainable Development Goals (SDGs). A content analysis was conducted on the sustainability reports of a sample of 28 companies from the UNGC LEAD program, and the results were compared with information disclosed by external sources not controlled by the studied organizations. Corporate disclosure counter-accounting reveals that more than 80% of the significant negative events related to LEAD companies were not reported or were only partially reported in their sustainability reports. Contrary to re- searchers initial expectations, the length of the sustainability reports was not positively associated with their completeness or transparency. The findings of this study contribute to the literature on bluewashing and counter- accounting. They question the performance of companies considered to be sustainability leaders and the transparency of their reporting practices. From a managerial standpoint, the analysis of the results points at the necessity to shift the focus from the quantity of reports to their quality and transparency.
keywords: گزارش پایداری | ungc | مبنی بر حسابداری | شستشو آبی | csr | اثرات زیست محیطی | Sustainability reporting | UNGC | Counter-accounting | Bluewashing | CSR | Environmental impact
Improving sustainability and social responsibility of a two-tier supply chain investing in emission reduction technology
بهبود پایداری و مسئولیت اجتماعی یک زنجیره تأمین دو لایه سرمایه گذاری در فناوری کاهش انتشار-2021
This paper studies a retailer-dominated supply chain including a single upstream manufacturer that produces two substitutable products and a single downstream retailer that undertakes corporate social responsibility activities. The manufacturer is also regulated by a cap-and-trade policy. We first compare two optimization models for a decentralized system, one that does and one that does not incorporate emission reduction technology, to show that the profit of each system member in the former is higher than that in the latter, while the opposite is true for carbon emissions when the technology level invested by the manufacturer is higher than a threshold. To test the performance of the decentralized model that incorporates emission reduction technology, we model a centralized system and reveal that the system profit in the decentralized model is increased and the corresponding carbon emissions generated during production can be reduced. These findings motivate us to propose a revenue and cost-sharing contract to coordinate the decentralized system. The result shows that the economic and environmental sustainability of the decentralized system can be improved. Finally, several managerial implications are derived by conducting a numerical study.
Keywords: Retailer-dominated supply chain | CSR | Emission reduction technology | Sustainability | Coordination
Accounting conservatism and corporate social responsibility
حسابداری محافظه کاری و مسئولیت اجتماعی شرکت-2021
We examine the association between accounting conservatism, expressed in the form of asymmetric timeliness of recognition of economic gains and losses, and corporate social responsibility (CSR). We provide evidence that, under unfavorable macroeconomic conditions and financial constraints, as well as increased levels of outside pressure from debtholders and equity holders, catering for capital providers through conservative reporting becomes a managerial priority over engagement in CSR. Our results overall indicate that, for our whole sample period (starting in the early 2000s), higher levels of conservatism are negatively associated with a CSR orientation shown by firms; however, our analysis also indicates a significant reversing trend regarding the effect of conservatism on CSR, coinciding with the post-financial-crisis period. The findings are robust to a number of specifications and tests, including the use of an instrumental variable approach explicitly addressing endogeneity biases related to reverse causality concerns. Our study suggests that, under monitoring pressure from financial stakeholders, firms prioritize commitment to accounting conservatism over the needs of non-financial stakeholders and other interest groups.
keywords: محافظه کاری حسابداری | مسئولیت اجتماعی شرکت | درآمد نامتقارن درآمد | اختیار مدیریتی | Accounting conservatism | Corporate social responsibility | Earnings asymmetric timeliness | Managerial discretion
Should responsible management education become a priority? A qualitative study of academics in Egyptian public business schools
آیا آموزش مدیریت مسئولیت پذیر باید به یک اولویت تبدیل شود؟ یک مطالعه کیفی از دانشگاهیان در مدارس تجارت عمومی مصر-2020
In this paper we investigate why responsible management education (RME) should become a necessity in Egyptian public business schools. A total of 80 academics from three universities were contacted and interviewed in six diﬀerent focus groups. Three types of motives were identiﬁed from the interviews: extrinsic local, intrinsic school and extrinsic global, which in- spired academics to believe in the importance of implementing RME in their business schools. Most respondents consider implementing RME is crucial to rebuilding their schools legitimate and ethical role. Focusing only on academics rather than the executives of the selected business schools, is perceived to be a limitation. Moreover, addressing only public business schools and excluding private ones may limit the authors’ ability to generalize results. Thus, the authors of this paper invite researchers from the ﬁelds of cultural diversity, CSR, sustainability and higher education (HE) to collaborate in producing more interdisciplinary and/or trans-disciplinary papers on the same topic. Future researchers may seek to investigate the perceptions of management in the addressed business schools. Replicating this study with private business schools in Egypt may be considered another research opportunity. The educational authorities need to develop a framework for implementing and assessing RME in public business schools. This paper contributes by ﬁlling a gap in HE management, responsible leadership, and sustainability literature in which empirical studies on RME and the responsible practices of academics have been limited so far.
Keywords: Responsible management education | Sustainability | Sustainable development | Academics | Business schools | Egypt