This paper reflects on the theme of sustainability and territorial social responsibility, which, in this context, is defined as a pathway promoted by a plurality of public and private actors, for- and non-profit, who ...This paper reflects on the theme of sustainability and territorial social responsibility, which, in this context, is defined as a pathway promoted by a plurality of public and private actors, for- and non-profit, who find that social cohesion and the relationships that are cultivated in the place from which these diverse ＂protagonists＂ come, are the drivers in the construction of shared territorial governance. The efficacy of such processes in the local context （communal, provincial, and regional） is predicated on the culture and on the values that the diverse, networked stakeholders-actors accumulate in their territory （meso level）. In developing this theme, the paper is divided into several parts. The first part describes the theoretical context, which is illustrated by an enumeration of experiences realized at the local level in Italy. We then focus our analysis on the experience of territorial govemance promoted in the Marches Region. This project was selected as a case study, because it is emblematic of the Italian context; the territory is characterized by the diffuse presence of small businesses in the soeio-economic fabric and by the proactive role of the local government. The case allows us to evaluate this paper＇s fundamental proposition, that the policies of the European Commission [EC] and the Government of Italy for promoting Corporate Social Responsibility and sustainability are not concretely effective when they are not fostered by regional authorities together with local private actors. Furthermore, public initiatives, to be effective, should take into consideration the influence of local culture, the social milieu, and economic factors shaping the environment in which public-private networks arise.展开更多
The aim of this research is to analyze the emergence of the concepts of sustainable development （SD） and corporate social responsibility （CSR） in companies in time and space. A spatio-temporal reading will indicat...The aim of this research is to analyze the emergence of the concepts of sustainable development （SD） and corporate social responsibility （CSR） in companies in time and space. A spatio-temporal reading will indicate the most important socio-political and environmental events that have emerged with these two concepts. In order to complete the odyssey, a spatio-temporal analysis has retraced the epistemological evolution of these latter, whilst at the same time remarking the appropriation that has been made by the different institutional and organizational actors. The historical and epistemological reviews tell us that these two concepts, which came into existence almost 80 years, have indefinite outlines; one can be substituted for the other. However, thanks to this odyssey, we have reduced the boundaries even further between sustainable development and social responsibility and shown their theoretic and historical association. The perspective adopted shows that the concept of corporate social responsibility is closely connected to that of sustainable development. This connection means that researchers in management science are faced with more new problem issues reaching further than the simple lack of conceptual consensuses.展开更多
Sustainable waterfront development is about creating a vision for an area and then deploying the skills and resources to realize it after involving a dialogue with the customer within an area. Also, it draws together ...Sustainable waterfront development is about creating a vision for an area and then deploying the skills and resources to realize it after involving a dialogue with the customer within an area. Also, it draws together many strands of place making such as environmental responsibility, social equity and economic viability, planning and transportation policy, architectural design into the creation of places of beauty and distinct identity. The development of waterfronts shapes communities around the water bodies and reflects the ability of cities to adapt to altered economic and social circumstances. The aim of this paper is to identify some approaches for applying sustainable waterfront development. By respecting the quality of life and defining sustainability in a broader context, a case will he made for enhancing the waterfront development, through the place making criteria, analyzing the Bahary waterfront in Alexandria, Egypt. The paper concludes some recommendations to develop Bahary waterfront based on the principles that are collected from the theoretical study in order to well design a waterfront responded to the wishes of the community.展开更多
The machinery, equipment, inventory, and other assets of the 21 st century company without people to work them. Corporations, by leave of the accounting profession, have no real economic value continue to omit the val...The machinery, equipment, inventory, and other assets of the 21 st century company without people to work them. Corporations, by leave of the accounting profession, have no real economic value continue to omit the value of human. And yet, there is a growing realization that people represent the largest proportion of corporate productive capacity relative to the current assets and fixed assets shown in corporate financial statements. This paper provides research on the top 50 of the Fortune 500 companies which confirm this material deficiency. There is a need to provide stakeholders with a ＂fair＂ knowledge of the value of corporate human capital to provide a higher standard of transparency and accountability in international financial reporting and to provide the basis for research into the sustainability and potential expansion of growth in the world economy. An appropriate standard for the valuation of human capital will provide the knowledge base for effective and efficient investment in human capital. Effective and efficient investment will be particularly valuable for governments and service industries and for those who wish to promote growth in Europe. Indeed, the Organization for Economic Cooperation and Development （OECD） is questioning the veracity of financial statements which fail to include ＂the most valuable＂ of corporate assets in their financial statements. Recently, the OECD has noted that human capital may be measurable ＂by the output potential of specific competencies＂; ＂the fruits of （corporate） investment＂; the objective measurement of the market ＂rental＂ price of human capital; and lastly, perhaps self-evident when it comes to physical capital, the output potential of corporate investment in their human capital inventory. This paper considers the conditions in the context of literature which reassesses theory and assumptions which have been made on the valuation of human capital. Human capital is a pre-requisite for tangible assets to be productive. The valuation of human capital will trigger the same sort of activity-based analysis of people power as computers brought to cost accounting. The knowledge century analysis of people power will take off when human capital is at last included in the list of assets on the corporate balance sheet.展开更多
As the most desirable option for sustainable development of tourism industry, ecotourism still suffers from lack of a clear-cut and widely accepted definition, posing many risks and threats in its practices. Based on ...As the most desirable option for sustainable development of tourism industry, ecotourism still suffers from lack of a clear-cut and widely accepted definition, posing many risks and threats in its practices. Based on collection and collation of various concepts and explanations of ecotourism both at home and abroad, this paper reflects on the current connotations of ecotourism in terms of four aspects, namely, objects of ecotourism, ecotourists, nature of ecotourism as well as the relationship between ecotourism and communities. In-depth analysis was performed in an effort to revise the misinterpretation of ecotourism and provide implications for ecotourism initiatives. The main conclusions and fruits of this article include： 1） The objects of eeotourism should go beyond natural, pristine, or even only primitive natural areas to including cultural resources together with their natural context which also deserve preservation. 2） Tourism operators, compared to tourists, have more leverage and hence should shoulder more responsibilities for conservation. 3） Ecotourism should serve as a principle to guide tourism initiatives towards sustainability, rather than merely a special tour package. 4） The theoretic foundation was laid for community participation in ecotourism.展开更多
The purpose of this paper is to consider and analyze the profile of modem consumer （careful to consequences of its purchasing decisions in terms of social, ethical and environmental aspects）, in order to identify th...The purpose of this paper is to consider and analyze the profile of modem consumer （careful to consequences of its purchasing decisions in terms of social, ethical and environmental aspects）, in order to identify the role of corporate social responsibility （CSR） for consumer through a study on critical, ethical and responsible purchase of food products. The problem is investigated empirically through a choice experiment method, which is a stated preference method based on a household survey, and through the analysis of the survey on consumer perception. In the food industry, the choice of goods and services requires the consumer decisions that seem to be increasingly dependent on factors not attributable only to the quality/price relationship, instead, they also involve issues directly related to ethics, environment and protection of labor. Today, companies do not limit themselves to undertake CSR, but often they choose to bring the stakeholders aware of such conduct, in an attempt to improve corporate reputation and business results. Therefore, it is to outline a synergy between companies＇ businesses and consumer＇s choice. The findings are based on data from an Italian region, and as such are not directly extendable elsewhere, although they may result to be of interest to other industrialized areas. The paper offers a comprehensive view of relationship between consumers and theme of social responsibility, and how they interface with firms （especially agri-food big companies） and their products; role that CSR plays in relation to the impact it can have on the consumption of food products from buyers; importance that the consumer gives to CSR when purchasing a food product and consumers＇ receptiveness towards sustainable strategies; knowledge degree of particular food categories; consumer willingness to purchase ethically oriented companies＇ products.展开更多
The increase in climate change raises the awareness of societal stakeholders to act as key-drivers in motivating and pushing corporations to monitor their sustainability data transparency, analyse their operations per...The increase in climate change raises the awareness of societal stakeholders to act as key-drivers in motivating and pushing corporations to monitor their sustainability data transparency, analyse their operations performance, and improve their operations related to environment, social governance, and corporate social responsibility. This paper evaluates the current importance of the societal stakeholders that impact the compliance of companies towards these environmental, social and governance practices in their supply chain operations. The latest review on the sustainability reporting and its data analytics are carried out, followed by a review of the development of a sustainability reporting and data analytics model, including sustainability software and online platforms in facilitating and supporting supply chain practitioners in their decision-making process. The model has been further developed as a dashboard and applied to a maritime supply chain firm. A case analysis has been conducted to illustrate the importance of analytics data in supporting complex decision-making process. Additional intelligent data analytics functionalities are recommended as future development for the sustainability reporting and data analytics dashboard in supply chain operations.展开更多
This paper describes a brief overview of both corporate social responsibilities （CSR） and rural development （RD） ideas since the last 50 years. It aims at comparing and contrasting the both （CSR and RD） thoughts...This paper describes a brief overview of both corporate social responsibilities （CSR） and rural development （RD） ideas since the last 50 years. It aims at comparing and contrasting the both （CSR and RD） thoughts, and searches an initiative to expand the sustainable development achievement. Using secondary data from libraries studies, the progress of each thought will be identified to find out its advantages and weaknesses. Then, the result showed that the timeline perspectives come up with the conjunction idea of sustainability. In order to be more sustainable in development, then, the idea of CSR--as a tool for gaining sustainability in RD--should be transformed into ＂social business＂ approach. Here, there is a change in the time of taking decision about profit from ＂the last to the first＂. The paper contains four sub-topics： （1） definition and progress of CSR; （2） change in RD themes; （3） CSR, RD and social business; and （4） transformation of CSR to social business. The process of transformation from CSR to social business should include following agenda： （1） tailoring public-private partnerships to the local context; （2） providing resources, horizon and commitment; and （3） encouraging further innovation. This new position requires a shift in corporate law as well as establishing good corporate governance.展开更多
文摘This paper reflects on the theme of sustainability and territorial social responsibility, which, in this context, is defined as a pathway promoted by a plurality of public and private actors, for- and non-profit, who find that social cohesion and the relationships that are cultivated in the place from which these diverse ＂protagonists＂ come, are the drivers in the construction of shared territorial governance. The efficacy of such processes in the local context （communal, provincial, and regional） is predicated on the culture and on the values that the diverse, networked stakeholders-actors accumulate in their territory （meso level）. In developing this theme, the paper is divided into several parts. The first part describes the theoretical context, which is illustrated by an enumeration of experiences realized at the local level in Italy. We then focus our analysis on the experience of territorial govemance promoted in the Marches Region. This project was selected as a case study, because it is emblematic of the Italian context; the territory is characterized by the diffuse presence of small businesses in the soeio-economic fabric and by the proactive role of the local government. The case allows us to evaluate this paper＇s fundamental proposition, that the policies of the European Commission [EC] and the Government of Italy for promoting Corporate Social Responsibility and sustainability are not concretely effective when they are not fostered by regional authorities together with local private actors. Furthermore, public initiatives, to be effective, should take into consideration the influence of local culture, the social milieu, and economic factors shaping the environment in which public-private networks arise.
文摘The aim of this research is to analyze the emergence of the concepts of sustainable development （SD） and corporate social responsibility （CSR） in companies in time and space. A spatio-temporal reading will indicate the most important socio-political and environmental events that have emerged with these two concepts. In order to complete the odyssey, a spatio-temporal analysis has retraced the epistemological evolution of these latter, whilst at the same time remarking the appropriation that has been made by the different institutional and organizational actors. The historical and epistemological reviews tell us that these two concepts, which came into existence almost 80 years, have indefinite outlines; one can be substituted for the other. However, thanks to this odyssey, we have reduced the boundaries even further between sustainable development and social responsibility and shown their theoretic and historical association. The perspective adopted shows that the concept of corporate social responsibility is closely connected to that of sustainable development. This connection means that researchers in management science are faced with more new problem issues reaching further than the simple lack of conceptual consensuses.
文摘Sustainable waterfront development is about creating a vision for an area and then deploying the skills and resources to realize it after involving a dialogue with the customer within an area. Also, it draws together many strands of place making such as environmental responsibility, social equity and economic viability, planning and transportation policy, architectural design into the creation of places of beauty and distinct identity. The development of waterfronts shapes communities around the water bodies and reflects the ability of cities to adapt to altered economic and social circumstances. The aim of this paper is to identify some approaches for applying sustainable waterfront development. By respecting the quality of life and defining sustainability in a broader context, a case will he made for enhancing the waterfront development, through the place making criteria, analyzing the Bahary waterfront in Alexandria, Egypt. The paper concludes some recommendations to develop Bahary waterfront based on the principles that are collected from the theoretical study in order to well design a waterfront responded to the wishes of the community.
文摘The machinery, equipment, inventory, and other assets of the 21 st century company without people to work them. Corporations, by leave of the accounting profession, have no real economic value continue to omit the value of human. And yet, there is a growing realization that people represent the largest proportion of corporate productive capacity relative to the current assets and fixed assets shown in corporate financial statements. This paper provides research on the top 50 of the Fortune 500 companies which confirm this material deficiency. There is a need to provide stakeholders with a ＂fair＂ knowledge of the value of corporate human capital to provide a higher standard of transparency and accountability in international financial reporting and to provide the basis for research into the sustainability and potential expansion of growth in the world economy. An appropriate standard for the valuation of human capital will provide the knowledge base for effective and efficient investment in human capital. Effective and efficient investment will be particularly valuable for governments and service industries and for those who wish to promote growth in Europe. Indeed, the Organization for Economic Cooperation and Development （OECD） is questioning the veracity of financial statements which fail to include ＂the most valuable＂ of corporate assets in their financial statements. Recently, the OECD has noted that human capital may be measurable ＂by the output potential of specific competencies＂; ＂the fruits of （corporate） investment＂; the objective measurement of the market ＂rental＂ price of human capital; and lastly, perhaps self-evident when it comes to physical capital, the output potential of corporate investment in their human capital inventory. This paper considers the conditions in the context of literature which reassesses theory and assumptions which have been made on the valuation of human capital. Human capital is a pre-requisite for tangible assets to be productive. The valuation of human capital will trigger the same sort of activity-based analysis of people power as computers brought to cost accounting. The knowledge century analysis of people power will take off when human capital is at last included in the list of assets on the corporate balance sheet.
基金supported by National Natural Science Foundation (Grant No.90102013)
文摘As the most desirable option for sustainable development of tourism industry, ecotourism still suffers from lack of a clear-cut and widely accepted definition, posing many risks and threats in its practices. Based on collection and collation of various concepts and explanations of ecotourism both at home and abroad, this paper reflects on the current connotations of ecotourism in terms of four aspects, namely, objects of ecotourism, ecotourists, nature of ecotourism as well as the relationship between ecotourism and communities. In-depth analysis was performed in an effort to revise the misinterpretation of ecotourism and provide implications for ecotourism initiatives. The main conclusions and fruits of this article include： 1） The objects of eeotourism should go beyond natural, pristine, or even only primitive natural areas to including cultural resources together with their natural context which also deserve preservation. 2） Tourism operators, compared to tourists, have more leverage and hence should shoulder more responsibilities for conservation. 3） Ecotourism should serve as a principle to guide tourism initiatives towards sustainability, rather than merely a special tour package. 4） The theoretic foundation was laid for community participation in ecotourism.
文摘The purpose of this paper is to consider and analyze the profile of modem consumer （careful to consequences of its purchasing decisions in terms of social, ethical and environmental aspects）, in order to identify the role of corporate social responsibility （CSR） for consumer through a study on critical, ethical and responsible purchase of food products. The problem is investigated empirically through a choice experiment method, which is a stated preference method based on a household survey, and through the analysis of the survey on consumer perception. In the food industry, the choice of goods and services requires the consumer decisions that seem to be increasingly dependent on factors not attributable only to the quality/price relationship, instead, they also involve issues directly related to ethics, environment and protection of labor. Today, companies do not limit themselves to undertake CSR, but often they choose to bring the stakeholders aware of such conduct, in an attempt to improve corporate reputation and business results. Therefore, it is to outline a synergy between companies＇ businesses and consumer＇s choice. The findings are based on data from an Italian region, and as such are not directly extendable elsewhere, although they may result to be of interest to other industrialized areas. The paper offers a comprehensive view of relationship between consumers and theme of social responsibility, and how they interface with firms （especially agri-food big companies） and their products; role that CSR plays in relation to the impact it can have on the consumption of food products from buyers; importance that the consumer gives to CSR when purchasing a food product and consumers＇ receptiveness towards sustainable strategies; knowledge degree of particular food categories; consumer willingness to purchase ethically oriented companies＇ products.
文摘The increase in climate change raises the awareness of societal stakeholders to act as key-drivers in motivating and pushing corporations to monitor their sustainability data transparency, analyse their operations performance, and improve their operations related to environment, social governance, and corporate social responsibility. This paper evaluates the current importance of the societal stakeholders that impact the compliance of companies towards these environmental, social and governance practices in their supply chain operations. The latest review on the sustainability reporting and its data analytics are carried out, followed by a review of the development of a sustainability reporting and data analytics model, including sustainability software and online platforms in facilitating and supporting supply chain practitioners in their decision-making process. The model has been further developed as a dashboard and applied to a maritime supply chain firm. A case analysis has been conducted to illustrate the importance of analytics data in supporting complex decision-making process. Additional intelligent data analytics functionalities are recommended as future development for the sustainability reporting and data analytics dashboard in supply chain operations.
文摘This paper describes a brief overview of both corporate social responsibilities （CSR） and rural development （RD） ideas since the last 50 years. It aims at comparing and contrasting the both （CSR and RD） thoughts, and searches an initiative to expand the sustainable development achievement. Using secondary data from libraries studies, the progress of each thought will be identified to find out its advantages and weaknesses. Then, the result showed that the timeline perspectives come up with the conjunction idea of sustainability. In order to be more sustainable in development, then, the idea of CSR--as a tool for gaining sustainability in RD--should be transformed into ＂social business＂ approach. Here, there is a change in the time of taking decision about profit from ＂the last to the first＂. The paper contains four sub-topics： （1） definition and progress of CSR; （2） change in RD themes; （3） CSR, RD and social business; and （4） transformation of CSR to social business. The process of transformation from CSR to social business should include following agenda： （1） tailoring public-private partnerships to the local context; （2） providing resources, horizon and commitment; and （3） encouraging further innovation. This new position requires a shift in corporate law as well as establishing good corporate governance.
