This study provides evidence on the governance of CSR policies and activities by Indian central government-owned companies [i.e. Central Public Sector Enterprises ] within a unique mandatory regulatory setting. We utilise the multi-level ‘Logic of governance’ conceptual framework and draw upon interview data collected from 25 senior managers in 21 CPSEs to assess the dynamics of CSR implementation within CPSEs. Our findings indicate most managers believe that a mandatory policy has enhanced the accountability and commitment of governing boards and senior (...) management to CSR. However, CSR policy implementation within Indian CPSEs is still nascent, fraught with bureaucratic hurdles, insufficient human and knowledge resources, limited stakeholder analysis and over-emphasis on CSR budget utilisation as an outcome. Several key areas for improvements include the need for better translation of national CSR policy goals to firm-level strategies, more formal assessment of stakeholder needs, clearer communication lines with external service providers, such as NGOs and local government agencies, and the better evaluation of CSR outcomes. The findings of this study have implications for both theory and policy development. (shrink)

Based on a community psychology perspective, this qualitative study explores the community-inclusion effort of one of the largest pulp and paper companies in the world. Extending the literature on workforce diversity/inclusion, we present the community-inclusive organizational framework, which signifies the dynamics of community inclusiveness of organizations highlighting key managerial accountabilities based on the community psychology perspective. Theoretical and practical implications are presented for promoting community-inclusive organizations, along with avenues for further research.

Purpose: The purpose of this paper is to provide a description of an innovative web-based ethics module that was designed to integrate ethics education across four accounting courses over two years (second and third year courses) in a large Australian tertiary institution. Approach: The approach taken in designing the ethics web-based module was to base the foundations of the module on Rest’s (1976) ethical behavior model with the adoption of a longitudinal approach to thecoverage of financial reporting ethical issues. Practical (...) Implications: The key objectives of the module are to improve students’ awareness and sensitivity to accounting ethics, and to foster student learning in an interesting and stimulating manner, leading to in-depth understanding of accounting ethics. Originality/value of paper: This paper provides a description of an original web-based approach to delivering ethics education to accounting students across four university courses. Its value lies in not only the innovative and interactive ethics education approach but also in providing feedback from students and the profession. (shrink)

Purpose: The purpose of this paper is to provide a description of an innovative web-based ethics module that was designed to integrate ethics education across four accounting courses over two years (second and third year courses) in a large Australian tertiary institution. Approach: The approach taken in designing the ethics web-based module was to base the foundations of the module on Rest’s (1976) ethical behavior model with the adoption of a longitudinal approach to thecoverage of financial reporting ethical issues. Practical (...) Implications: The key objectives of the module are to improve students’ awareness and sensitivity to accounting ethics, and to foster student learning in an interesting and stimulating manner, leading to in-depth understanding of accounting ethics. Originality/value of paper: This paper provides a description of an original web-based approach to delivering ethics education to accounting students across four university courses. Its value lies in not only the innovative and interactive ethics education approach but also in providing feedback from students and the profession. (shrink)