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Call for Chapters on CSR

Corporate  Sustainability and Responsibility: The New Era of Corporate Citizenship
CSR Chapter
 This edited book will be published by IGI Global (USA)
Proposals Submission Deadline: January 31, 2016
Full Chapters Due: April 30, 2016
Submit your Chapter here.

 

 

Introduction

The contemporary subject of Corporate Social Responsibility (CSR) has continuously been challenged by those who want corporations to move beyond transparency, ethical behavior and stakeholder engagement. Today, responsible behaviors are increasingly being embedded into new business models and strategies that are designed to meet environmental, societal and governance deficits.

This book builds on the previous theoretical underpinnings of the corporate social responsibility agenda, including Corporate Citizenship (Carroll, 1998; Waddock, 2004; Matten and Crane, 2004), Creating Shared Value (Porter and Kramer, 2011; 2006), Stakeholder Engagement (Freeman, 1984) and Business Ethics (Crane and Matten, 2004) as it presents the latest Corporate Sustainability and Responsibility (CSR2.0) perspective. The CSR2.0 notion is increasingly being recognized as a concept that offers ways of thinking and behaving that has potential to deliver significant benefits to both business and society (The International Conference(s) on Corporate Sustainability and Responsibility, organized by the Humboldt University Berlin in 2014, 2016).

This ‘new’ proposition is an easy term that may appeal to the business practitioners as it is linked to improvements in economic performance, operational efficiency, higher quality, innovation and competitiveness. At the same time it raises awareness on responsible behaviors. Therefore, CSR2.0 can be considered as strategic in its intent and purposes, as businesses are capable of being socially and environmentally responsible ‘citizens’ as they pursue their profit-making activities.

 

Objective

 This book is a concise and authoritative guide to students and well-intended professionals. CSR is moving away from ‘nice-to-do’ to ‘doing-well-by-doing-good’ mantra. This contribution covers many aspects of Corporate Sustainability and Responsibility (CSR2.0).

It will include relevant theoretical frameworks and the latest empirical research findings in the area. It shall provide thorough understanding on corporate social responsibility, sustainability, stakeholder engagement, business ethics and corporate governance. It also sheds light on environmental, social and governance (ESG) disclosures and sustainability reporting; CSR and digital media, socially responsible investing (SRI); responsible supply chain management; the circular economy, responsible procurement of sustainable products; consumer awareness of sustainability / eco labels; climate change and the environmental awareness; CSR in education and training; and responsible behaviors of small enterprises among other topics.This publication will explain the rationale for CSR2.0 as a guiding principle for business success. It shall report on the core aspects of contemporary strategies, public policies and practices that create shared value for business and society.

References

Carroll, A. B. (1998). The four faces of corporate citizenship. Business and society review, 100(1), 1-7.

Crane, A., & Matten, D. (2004). Business ethics: A European perspective: managing corporate citizenship and sustainability in the age of globalization. Oxford: Oxford University Press.

Freeman, R. Edward (1984). Strategic Management: A stakeholder approach. Boston: Pitman. ISBN 0-273-01913-9.

Matten, D., & Crane, A. (2005). Corporate citizenship: Toward an extended theoretical conceptualization. Academy of Management review, 30(1), 166-179.

Porter, M. E., & Kramer, M. R. (2006). The link between competitive advantage and corporate social responsibility. Harvard business review, 84(12), 78-92.

Porter, M. E., & Kramer, M. R. (2011). Creating shared value. Harvard business review, 89(1/2), 62-77.

Waddock, S. (2004). Parallel universes: Companies, academics, and the progress of corporate citizenship. Business and society Review, 109(1), 5-42

 

Target Audience

This book introduces the concept of corporate sustainability and responsibility (CSR2.0) to advanced undergraduate and / or post graduate students in a structured manner. It is also relevant to policy makers, business professionals, small business owners, non-profit organizations and charitable foundations.

 

Recommended Topics

• Theoretical Underpinnings on Corporate Sustainability and Responsibility;
• The Evolution of Corporate Sustainability and Responsibility;
• International Policies and Regulatory Instruments for Engagement in Corporate Sustainability and Responsibility;
• Responsible Corporate Governance and Sustainable Business;
• Environmental, Social and Governance (ESG) Disclosures of Sustainable and Responsible Businesses;
• Corporate Citizenship and Sustainable Business;
• Socially Responsible Investing (SRI) for Sustainable Business;
• Responsible Supply Chain Management for Sustainable Business;
• Responsible Procurement of Sustainable Products;
• Corporate Sustainability and Responsibility Communications;
• Corporate Sustainability and Responsibility Reporting and Digital Media;
• Consumer Awareness of Sustainable Products and Responsible Businesses;
• The Use of Eco labels by Responsible Businesses;
• Global Issues, Climate Change and the Environmental Awareness of Sustainable and Responsible Businesses;
• Corporate Sustainability and Responsibility Initiatives in Education and Training;
• Corporate Sustainable and Responsible Behaviors;
• The Business Case for Responsible Behaviors among Small and Medium-Sized Enterprises.

 

Submission Procedure

Researchers and practitioners are invited to submit on or before January 31, 2016, a chapter proposal of 1,000 to 2,000 words clearly explaining the mission and concerns of his or her proposed chapter. Authors will be notified by February 15, 2016 about the status of their proposals and sent chapter guidelines. Full chapters are expected to be submitted by April 30, 2016, and all interested authors must consult the guidelines for manuscript submissions at http://www.igi-global.com/publish/contributor-resources/before-you-write/ prior to submission. All submitted chapters will be reviewed on a double-blind review basis. Contributors may also be requested to serve as reviewers for this project.

Note: There are no submission or acceptance fees for manuscripts submitted to this book publication, CSR 2.0 and the New Era of Corporate Citizenship. All manuscripts are accepted based on a double-blind peer review editorial process.
All proposals should be submitted through the E-Editorial DiscoveryTM online submission manager.

 

Publisher

This book is scheduled to be published by IGI Global (formerly Idea Group Inc.), publisher of the “Information Science Reference” (formerly Idea Group Reference), “Medical Information Science Reference,” “Business Science Reference,” and “Engineering Science Reference” imprints. For additional information regarding the publisher, please visit http://www.igi-global.com. This publication is anticipated to be released in 2016.

Important Dates

January 31, 2016: Proposal Submission Deadline

February 15, 2016: Notification of Acceptance
April 30, 2016: Full Chapter Submission
June 30, 2016: Review Results Returned
July 31, 2016: Final Acceptance Notification
August 15, 2016: Final Chapter Submission

 

For Further Inquiries:

Mark Anthony Camilleri, Ph.D.

Department of Corporate Communication

Faculty of Media & Knowledge Sciences

Room 603, MaKS Building

University of Malta

Msida, MSD2080

MALTA

Tel: +356 2340 3742

Mob: +356 79314808

Email: Mark.A.Camilleri@um.edu.mt

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Filed under Circular Economy, Corporate Social Responsibility, Corporate Sustainability and Responsibility, CSR, Shared Value, Social Cohesion, Stakeholder Engagement

Social responsibility policies in the USA

 

mapImage by newmediatraffic.com

 

Corporate social responsibility (CSR) initiatives and communicating activities within the areas of philanthropy, stewardship, volunteerism and environmental affairs are not treated as a regulatory compliance issue in the United States of America (USA). Therefore, organisations are not obliged to satisfy their numerous stakeholders’ expectations vis-a-vis their corporate sustainability and responsibility practices. CSR practices are voluntary practices encompassing laudable behaviours that go beyond financial reporting requirements. At the same time, it must be recognised that sustainable and responsible practices are increasingly being embedded into core business functions and corporate decisions, such as supply chain, transportation, engineering and marketing. In this light, this chapter sheds light on major US institutional frameworks that have been purposely developed to foster CSR engagement among organisations. Policies, principles and voluntary instruments include formal accreditation systems and soft laws that stimulate business to implement and report their CSR-related activities. Several agencies of the US Government are currently employing CSR programmes that are intended to provide guidance in corporate citizenship and human rights; labour and supply chains; anticorruption; energy and the environment; as well as health and social welfare among other issues.

This contribution looks at the US governmental institutions’ processes and their discretionary investments in responsible behaviours, in terms of financial and human resources. It looks at the establishment of particular standards, procedures and expectations. There is a discussion on how US entities have often interpreted their own view on business ethics and corporate citizenship, within the context of their own organisation. Moreover, it contends that there could still be a lack of an appropriate definition which could encapsulate CSR terminology. Arguably, as corporate responsibility becomes more widely understood, accepted and practiced, there could be positive implications for greater convergence of common activities that could be included in corporate responsibility disclosures. In conclusion, this chapter posits that there are indications that US business, industry and governmental organisations are changing their attitudes on CSR, sustainability reporting and corporate governance. It also identifies the drivers and actors that are raising the CSR agenda in the USA.

Excerpt from: “Camilleri, M.A. (2016) A descriptive overview of social responsibility policies in the United States of America. In Idowu, S.O. & Vertigans, S. (eds) CSR in Challenging Times. Springer (Forthcoming)”.

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Responsible tourism that creates shared value among stakeholders

SV tourism

http://dx.doi.org/10.1080/21568316.2015.1074100

Abstract: This paper maintains that responsible tourism practices can be re-conceived strategically to confer competitive advantage. It looks at the extant literature surrounding the notions of “responsible tourism” and “shared value”. A qualitative research involved in-depth, semi-structured interview questions to discover the tourism and hospitality owner–managers’ ethos for responsible tourism. Secondly, telephone interviews were carried out with tourism regulatory officials. The findings have revealed that discretionary spending in socially and environmentally sound, responsible policies and initiatives can create shared value among tourism enterprises and their stakeholders. In a nutshell, this paper indicates that responsible tourism led to improved relationships with social and regulatory stakeholders, effective human resources management, better market standing, operational efficiencies and cost savings, along with other benefits.

To cite this article:

M. A. Camilleri (2015): Responsible tourism that creates shared value among stakeholders, Tourism Planning & Development, DOI: 10.1080/21568316.2015.1074100

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Environmental, Social and Governance Disclosures in Europe

Excerpt from: Camilleri, M. (2015). Environmental, social and governance disclosures in Europe. Sustainability Accounting, Management and Policy Journal, 6(2). http://www.emeraldinsight.com/doi/abs/10.1108/SAMPJ-10-2014-0065

 

Last year, the European Union (EU) announced its new guidelines on non-financial reporting that will only apply to some large entities with more than 500 employees. This includes listed companies as well as some unlisted companies; such as banks, insurance companies and other companies that are so designated by member states; because of their activities, size or number of employees. There are approximately 6,000 large companies and groups within the EU bloc (EU, 2014).  The most prevalent reporting schemes in the EU were often drawn from; the G3 Guidelines of the Global Reporting Initiative (GRI) and the United Nations Global Compact (UNGC). In addition, several platforms and organisations that promote corporate sustainability reporting have developed partnerships with AccountAbility, OECD, UNEP, Carbon Disclosure Project and with many governments and sector organisations (Van Wensen et al., 2011; Kolk, Levy & Pinkse, 2008).

 

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When one explores the key topics that companies reported on, it transpired that carbon emission disclosures have become quite a common practice (Kolk et al., 2008). Moreover, recently there was an increased awareness on the subject of human rights and the conditions of employment (Lund-Thomsen & Lindgreen, 2013). Curiously, online reporting has offered an opportunity for accountability and transparency as information is easily disseminated to different stakeholders (Zadek, Evans & Pruzan, 2013). This has inevitably led to increased stakeholder engagement, integrated reporting and enhanced external verification systems. This subject has also been reported by Simnett and Huggins (2015), who have also presented a number of interesting research questions which could possibly be addressed through engagement research. At this point in time, stakeholders are considering reporting schemes as a valuable tool that can improve the quality of their reporting, particularly as it enables them to benchmark themselves with other companies (Adams, Muir & Hoque, 2014). The GRI is often regarded as ‘a good starting point’ for this purpose. Moreover, the provision of a UNGC communication on progress is a new global trend that has become quite popular among business and non-profit organisations. Some of the European organisations are gradually disclosing environmental information or certain other key performance indicators that are of a non-financial nature in their reporting (Zadek et al., 2013). Generally, public policies are often viewed as part of the regular framework for social and employment practices. Therefore, a considerable commitment is made by local governments who act as drivers for stakeholder engagement (Albareda, Lozano, Tencati, Middtun & Perrini, 2008).

 

One way to establish a CSR-supporting policy framework is to adopt relevant strategies and actions in this regard. Such frameworks may be relevant for those countries that may not have a long CSR tradition or whose institutions lack accountability and transparency credentials (Zadek et al., 2013). It may appear that EU countries are opting for a mix of voluntary and mandatory measures to improve their ESG disclosure. While all member states have implemented the EU Modernisation Directive, they have done so in different ways. While the Modernisation Directive ensured a minimum level of disclosure, it was in many cases accompanied by intelligent substantive legislation. National governments ought to give guidance or other instruments that support improvements in sustainability reporting. Lately, there was a trend towards the development of regulations that integrate existing international reporting frameworks such as the GRI or the UNGC Communication on Progress. These frameworks require the engagement of relevant stakeholders in order to foster a constructive environment that brings continuous improvements in ESG disclosures. Regular stakeholder engagement as well as strategic communications can bring more responsible organisational behaviours (Camilleri, 2015). Many corporate businesses use non-governmental organisations’ regulatory tools, processes and performance-oriented standards with a focus on issues such as labour standards, human rights, environmental protection, corporate governance and the like. Nowadays, stakeholders, particularly customers expect greater disclosures, accountability and transparency in corporate reports.

 

At the moment, we are witnessing regulatory pressures for mandatory changes in CSR reporting. Of course, firms may respond differently to reporting regulations as there are diverse contexts and realities. In a sense, this paper reiterates Adams et al.’s (2014) arguments as it indicated that ESG disclosures are a function of the level of congruence between the government departments’ regulatory environment and the use of voluntary performance measures. Somehow, EU regulatory pressures are responding to energy crises, human rights matters and are addressing the contentious issues such as resource deficiencies including water shortages. Notwithstanding, big entities are also tackling social and economic issues (e.g. anti-corruption and bribery) as they are implementing certain environmental initiatives (e.g. waste reduction, alternative energy generation, energy and water conservation, environmental protection, sustainable transport et cetera). In this light, there are implications for practitioners and assurance providers of integrated reports, standard setters and regulators (Simnett & Huggins, 2015). Future engagement research can possibly consider how report content and reporting formats, might impact on organisations’ decision making (Correa and Larrinaga, 2015). This paper indicated that practice and policy issues would benefit from additional empirical evidence which analyse how the European disclosure regulations may positively or adversely affect the corporations’ stakeholders.

http://www.emeraldinsight.com/doi/abs/10.1108/SAMPJ-10-2014-0065

 

References

Adams, C.A., Muir, S. & Hoque, Z. (2014) “Measurement of sustainability performance in the public sector”, Sustainability Accounting, Management and Policy Journal, 5 (1), 46 – 67

Albareda, L., Lozano, J. M., Tencati, A., Midttun, A., & Perrini, F. (2008). The changing role of governments in corporate social responsibility: drivers and responses. Business Ethics: A European Review, 17(4), 347-363.

ASB (2006). Reporting Statement: Operating and Financial Review. https://www.frc.org.uk/Our-Work/Publications/ASB/Reporting-Statement-Operating-and-Financial-Review-File.pdf Accessed 30th August, 2014.

Bansal, P., Jiang, G. F., & Jung, J. C. (2014). Managing responsibly in tough economic times: strategic and tactical CSR during the 2008–2009 global recession. Long Range Planning.

BSR (2012). Trends in ESG Integration In Investments https://www.bsr.org/reports/BSR_Trends_in_ESG_Integration.pdf Accessed on the 20th September 2014.

Camilleri, M.A. (2015). Valuing Stakeholder Engagement and Sustainability Reporting. Corporate Reputation Review (18) 2.

Carroll, A.B. (1991). The Pyramid of Corporate Social Responsibility: Toward the Moral Management of Organizational Stakeholders. Business Horizons 34 (4) 39-48.CBS (2013)
CCA (2008). Climate Change Act. http://www.legislation.gov.uk/ukpga/2008/27/contents Accessed 2nd October, 2014.

Clark, G.L. & Knight, E.R. (2008). Implications of the UK Companies Act 2006 for institutional investors and the market for corporate social responsibility. Journal of International Law, 11, 259.

ComLaw (2010) Australian Government: “Building Energy Efficiency Disclosure Regulations 2010- F2010L01955 http://www.comlaw.gov.au/Details/F2010L01955 accessed on the 7th February 2015.

Companies Act (2013) The Companies Act 2006 (Strategic Report and Directors’ Report) Regulations 2013 No. 1970
http://www.legislation.gov.uk/uksi/2013/1970/pdfs/uksi_20131970_en.pdf accessed on the 8th February 2015.

Copenhagen Business School Public policy on CSR reporting: Danish experiences and other observations.https://www.globalreporting.org/SiteCollectionDocuments/Global-Conference-2013/slides/GRI-Academic-Public-Policy-TRJ-23May2013.pdf accessed on the 5th February, 2015.

Correa, C., & Larrinaga, C. (2015). Engagement research in social and environmental accounting. Sustainability Accounting, Management and Policy Journal, 6(1).

CSR Compass (2014). Responsible supply chain management.
http://www.csrcompass.com/responsible-supply-chain-management Accessed 23rd September, 2014.

Danish National Action Plan (2014). Implementation of the UN Guiding Principles on Business and Human Rights.

Danish Business Authority, Copenhagen. http://www.ohchr.org/Documents/Issues/Business/NationalPlans/Denmark_NationalPlanBHR.pdf Accessed 30th September 2014.

DCCA (2010). Corporate Social Responsibility and Reporting in Denmark. Danish Commerce and Companies Agency.
http://samfundsansvar.dk/file/319099/corporate_social_responsibility_and_reporting_in_denmark_september_2010.pdf Accessed 14th September 2014.

DCGC (2014). Dutch Corporate Governance Code: Principles of good corporate governance and best practice provisions.
http://commissiecorporategovernance.nl/download/?id=606 Accessed on the 2nd October, 2014.

DECC (2014). UK National Energy Efficiency Action Plan. Department of Energy and Climate Change.
http://ec.europa.eu/energy/efficiency/eed/doc/neep/2014_neeap_united-kingdom.pdf Accessed 29th August, 2014.

ECCJ (2014). Assessment of the EU Directive on the disclosure of non-financial information by certain large companies. http://business-humanrights.org/sites/default/files/media/documents/eccj-assessment-eu-non-financial-reporting-may-2104.pdf Accesses on the 3rd January 2015.

EU (2002). Corporate Social Responsibility: A business contribution to Sustainable Development. COM(2002) 347 final. Commission of the European Communities, Brussels.

EU (2008). National Public Policies in the European Union. ec.europa.eu/social/BlobServlet?docId=6716&langId=en accessed on the 10th February 2014

EU (2011). A renewed EU strategy 2011-14 for Corporate Social Responsibility.
http://ec.europa.eu/enterprise/newsroom/cf/_getdocument.cfm?doc_id=701 Accessed 3rd February 2014.

EU (2012a). Sustainable and responsible business European Expert Group on corporate social responsibility (CSR) and SMEs.
http://ec.europa.eu/enterprise/policies/sustainable-business/corporate-social-responsibility/sme/european-expert-group/index_en.htm Accessed 12th July 2014.

EU (2012b). Energy Efficient Directive. http://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32012L0027 Accessed on the 5th January 2015.

EU (2014a). Sustainable Development. http://ec.europa.eu/environment/eussd/
Accessed 14th June 2014.

EU (2014b). Non-Financial Reporting.
http://ec.europa.eu/internal_market/accounting/non-financial_reporting/index_en.htm Accessed 25th June 2014.

EU (2014c). European Pollutant Release and Transfer Register (PRTR). http://europa.eu/legislation_summaries/environment/general_provisions/l28149_en.htm Accessed 29th August, 2014.

EU ETS (2014). EU Emission Trading Scheme. http://ec.europa.eu/clima/policies/ets/index_en.htm Accessed on the 10th January 2015.
Eurofound (2003). Towards a sustainable corporate social responsibility. European Foundation for the improvement of Living and Working Conditions. Office for Official Publications of the European Communities, Luxembourg.

FRC (2012). The UK Corporate Governance Code. Financial Reporting Council. https://www.frc.org.uk/Our-Work/Publications/Corporate-Governance/UK-Corporate-Governance-Code-September-2012.aspx Accessed 3rd October, 2014.

Gov.UK, “The UK is the first country to make it compulsory for companies to include emissions data for their entire organisation in their annual reports,” June 20, 2012, https://www.gov.uk/government/news/leading-businesses-to-disclose-greenhouse-gas-emissions.

Hąbek, P. & Wolniak, R. (2013). European Union regulatory requirements relating to Sustainability Reporting: The case of Sweden. Scientific Journals Maritime University of Szczecin, Zeszyty Naukowe Akademia Morska w Szczecinie.

Hartmann, F., Perego, P., & Young, A. (2013). Carbon Accounting: Challenges for Research in Management Control and Performance Measurement. Abacus, 49(4), 539-563.

Ioannou, I. & Serafeim, G. (2014). The consequences of mandatory corporate sustainability reporting. Harvard Business School Research Working Paper 11-100.

IPPC (2013) Integrated pollution prevention and control (until 2013).http://europa.eu/legislation_summaries/environment/waste_management/l28045_en.htm Accessed on the 10th January 2015.
Ireland’s Credit Institutions Act (2008). http://www.irishstatutebook.ie/2008/en/act/pub/0018/ Accessed 19th September 2014.

Kessler, A. & Cuerpo, C. (2011). Macroeconomic Impact of the Sustainable Economy Law. Documentos de Trabajo, 03.

Knopf, J., Kahlenborn, W., Hajduk, T., Weiss, D., Feil, M., Fiedler, R. & Klein, J. (2010). Corporate Social Responsibility National Public Policies in the European Union. EU Commission, Brussels.

Kolk, A., Levy, D., & Pinkse, J. (2008). Corporate responses in an emerging climate regime: the institutionalization and commensuration of carbon disclosure. European Accounting Review, 17(4), 719-745.

Kotler, P. (2011). Reinventing marketing to manage the environmental imperative. Journal of Marketing, 75(4), 132-135.

KPMG (2010). Carrots and Sticks – Promoting Transparency and Sustainability. An update on trends in Voluntary and Mandatory Approaches to Sustainability Reporting.

KPMG in collaboration with United Nations Environment Programme and Global Reporting Initiative in Africa. https://www.globalreporting.org/resourcelibrary/Carrots-And-Sticks-Promoting-Transparency-And-Sustainbability.pdf Accessed 01st October, 2014.

Lund-Thomsen, P. & Lindgreen, A. (2013). Corporate Social Responsibility in Global Value Chains: Where Are We Now and Where Are We Going?”. Journal of Business Ethics, 1-12.

Martinuzzi, A., Krumay, B. & Pisano, U. (2011). Focus CSR: The New Communication of the EU Commission on CSR and National CSR Strategies and Action Plans. European Sustainable Development Network (ESDN), Quarterly Report No, 23.

Mullerat, R. (2013). Corporate social responsibility: a European perspective. Jean Monnet/Robert Schuman Paper Series Vol. 13 No. 6, June 2013.

Nidasio, C. (2004). Implementing CSR on a large scale: The role of government. In 3rd Annual Colloquium of the European Academy of Business in Society, Ghent.

Porter, M.E. & Kramer, M.R. (2011). Creating Shared Value. Harvard Business Review (89) 1-2.

Progress Report (2008). For a Sustainable Germany. German Strategy for Sustainable Development. http://www.nachhaltigkeitsrat.de/fileadmin/user_upload/English/strategy/2008/German_Govt_NSDS_progress_report_08_E.pdf Accessed 10th October, 2014.

Rasche, A. (2009). Toward a model to compare and analyze accountability standards – the case of the UN Global Compact. Corporate Social Responsibility and Environmental Management 16 (4) 192–205.

Simnett, R. & Huggins, A.L. (2015) “Integrated reporting and assurance: where can research add value?: “, Sustainability Accounting, Management and Policy Journal, 6 (1).

Transparency International (2012). GRI: Germany’s corporate reports do not deliver what they promise. https://blog.transparency.org/2012/12/11/gri-germanys-corporate-reports-do-not-deliver-what-they-promise/ Accessed 21st September 2014.

Van Wensen, K., Broer, W., Klein, J. & Knopf, J. (2011). The State of Play in Sustainability Reporting in the European Union. European Commission, Brussels. http://ec.europa.eu/social/BlobServlet?docId=6727&langId=en Accessed 7th June 2014.

Whiteside, K. H., Boy, D., & Bourg, D. (2010). France’s ‘Grenelle de l’environnement’: openings and closures in ecological democracy. Environmental politics, 19(3), 449-467.

Zadek, S., Evans, R., & Pruzan, P. (Eds.). (2013). Building Corporate Accountability: Emerging Practice in Social and Ethical Accounting and Auditing. Routledge.

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Europe’s Energy Efficiency Targets

euThe European Union’s (EU) Member States are required to draft National Energy Efficiency Plans (NEEAPs) that report on adopted measures (or planned to be adopted) to implement the main elements of the Energy Efficiency Directive (EED, 2012/27/EU). All EU countries are required to achieve a certain amount of final energy savings over the period (01 January 2014 – 31 December 2020) by using energy efficiency obligations schemes or other targeted policy measures to drive energy efficiency improvements in households, industries and transport sectors. The Energy Efficiency Directive (EED) entered into force on the 4th December 2012 in order to establish a common framework of measures for energy efficiency within the EU. EED laid down specific rules to remove barriers in the energy market and to overcome certain market failures that impede energy efficiency. It also provides for the establishment of indicative national energy efficiency targets for 2020. All the EU-28 countries are urged to use energy more efficiently at all stages of the energy chain – from the transformation of energy, through its distribution until its final consumption.

EED measures may also translate to significant energy savings for consumers. For instance, this directive proposed that consumers ought to access easy and free-of-charge data on their real-time (and historical) energy consumption to enable them to monitor their energy consumption patterns. Moreover, this directive also recommended that large enterprises should carry out an energy audit at least every four years, with the first energy assessment should be held before the 5th December 2015. It also suggested that SMEs could be incentivised to undergo energy audits to help them identify the potential for reduced energy consumption. As from the 1st January 2014, the directive advised the public sector to lead by example by renovating 3% of the buildings owned and occupied by the central governments and by including energy efficiency considerations in public procurement. EED has even set realistic deadlines for further improvements in energy efficiencies in energy generation, the monitoring of efficiency levels of new energy generation capacities, national assessments for co-generation and district heating potential and measures.

It goes without saying that the requirements laid down in the EED directive are minimum requirements that do not prevent any Member State from maintaining or introducing more stringent measures. As from 2013, every member state have to report on the progress achieved towards national energy efficiency targets in accordance with Part 1 of Annex XIV.

Links:

EU (2012) DIRECTIVE on energy efficiency, amending Directives 2009/125/EC and 2010/30/EU and repealing Directives 2004/8/EC and 2006/32/EC

http://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32012L0027

 

 

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Creazione di Valore Sinergetico per la Sostenibilita’ delle Aziende

La letteratura sulla responsabilità sociale ed ambientale suggerisce che ci sono benefici ottimali per l’ imprese che si comportano con integrita. Con questo in mente, la metodologia integra intuizioni della teoria degli stakeholder (stakeholder theory) e la teoria delle risorse (RBV theory) per affinare la base strategica per gli investimenti lodevoli. Image

Inoltre, la tesi fa riferimento alla nozione di Porter e Kramer (2011) e della UE (2011). Tecniche di ricerca di triangolazione sono state usate per scoprire come le imprese turistiche stanno sfruttando la creazione di valore condivisi per se stessi e per la società. L’analisi quantitativa ha testato la relazione tra i benefici che risultano dalle responsabilita sociali ed ambientali in confronto alle risorse che dedicano (risorse umane, finanziarie e investmenti sostenibili nel ambiente). In secondo luogo la fase qualitativa di questo studio e stata effettuata attraverso la realizzazione di interviste con proprietari / gestori nel settore turistico e con esperti governativi che sono responsabili per la regolamentazione politica e per formulare le linee guida per la sostenibilità. I risultati hanno indicato che un comportamento responsabile delle imprese ha portato a risultati ottimali (finanziari e strategici), gestione efficace delle risorse umane, efficienza operativa e risparmi sui costi. Finalmente, la tesi presenta un modello empirico che puo condurre a la ‘creazione di valore sinergetica’  per la società e per l’imprese stesse.  (Dottor Camilleri ha completato la sua tesi alla universita d’Edinburgo, in Scozia).

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