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  1. Institutional dynamics and organizations affecting the adoption of sustainable development in the United Kingdom and Brazil.Mônica Cavalcanti Sá de Abreu, Larissa Teixeira da Cunha & Claire Y. Barlow - 2014 - Business Ethics: A European Review 24 (1):73-90.
    This paper provides an exploratory comparative assessment of the institutional pressures influencing corporate social responsibility in a developed country, UK, vs. a developing country, Brazil, based on a survey of different actors. Information on sustainability concerns, organizational strategies and mechanisms of pressure was collected through interviews with environmental regulatory agencies, financial institutions, media and non-governmental organizations. Our results confirm that the more advanced awareness and CSR responsiveness in the UK is a consequence of a predominance of coercive and normative forces (...)
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  • Tensions between politico‐institutional factors and accounting regulation in a developing economy: insights from institutional theory.Mohammad Nurunnabi - 2015 - Business Ethics: A European Review 24 (4):398-424.
    The study contributes to building an understanding of the impact of political forces on the information environment of listed firms in a developing economy. Specifically, it investigates the tensions between politico-institutional factors and accounting regulation on the prolonged and incomplete implementation of the International Financial Reporting Standards in Bangladesh from 1998 to 2010. Two phases of interviews were conducted in 2010–2011 and IFRS-related enforcement documents from 1998 to 2010 were evaluated. The study contributes that IFRSs are being diffused to developing (...)
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  • Caught in a communicative catch‐22? Translating the notion of CSR as shared value creation in a Danish CSR frontrunner.Christiane Marie Høvring - 2017 - Business Ethics: A European Review 26 (4):369-381.
    There is a growing interest in how the notion of corporate social responsibility as shared value creation is translated in Scandinavia. However, current research seems to disregard that the specific institutional context is ambiguous, enabling the organization, and its internal stakeholders to translate the institutional logics into contradictory meanings of CSR as shared value creation. Building on the institutional logics perspective and the metaphor of translation, and framed within a case study of a Danish CSR frontrunner, this paper explores how (...)
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  • Business Infomediary Representations of Corporate Responsibility.Meri Frig, Martin Fougère, Veronica Liljander & Pia Polsa - 2018 - Journal of Business Ethics 151 (2):337-351.
    Drawing on the recent discussion about the role information intermediaries play in affecting corporate responsibility adoption, we analyze the representation of CR issues in a business infomediary distributed by a leading business organization. The explicit task of the business infomediary is to promote a competitive national business environment. This paper contributes to research on CR, by providing new knowledge on the current CR discourse within the business community, and research on infomediaries, by introducing a distinction between watchdog-oriented and business-oriented infomediaries. (...)
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  • Two Forms of Responsibility – Organizational and Societal.Robert Albin - 2018 - Philosophy of Management 17 (2):187-201.
    My aim in this article is twofold. First, I will illuminate the triangular conceptual connections between responsibility, authority, and power as they are exposed in the organizational realm; second, I will show how the three concepts are distinct. Relying on the work of Peter Strawson and his followers on responsibility for my point of departure, I will show that the connection between the inner corporational authority and its inner matching responsibility is different from the connection between the outer corporational forces (...)
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  • Two Forms of Responsibility – Organizational and Societal.Robert Albin - 2017 - Philosophy of Management:1-15.
    My aim in this article is twofold. First, I will illuminate the triangular conceptual connections between responsibility, authority, and power as they are exposed in the organizational realm; second, I will show how the three concepts are distinct. Relying on the work of Peter Strawson and his followers on responsibility for my point of departure, I will show that the connection between the inner corporational authority and its inner matching responsibility is different from the connection between the outer corporational forces (...)
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