This collection contains case studies in professional ethics including many professional areas, economic sectors and countries realized in cooperation with Fondation pour le progrès de l'homme (Fph). Originally this project contributed to Fph's project "Casothèque de la responsabilité sociale des cadres" (case study collection of the social responsibility of managers). Case studies are a useful and broadly used method and instrument to strengthen professional ethical behaviour especially in decisions with an ethical dilemma. A collection of case studies is a tool for training and education. An analytical report of the cases is included in the collection: "Casothèque éthique: Collection of Case Studies on Professional Ethics", Report to Fph by Prof. Dr Christoph Stückelberger and Natalie Emch. Since 2018, this collection has been further enlarged to include other case studies related to responsible management worldwide.

Recent Submissions

  • Consumer education and food waste : an example of the bakery market - the case of young consumer

    Wojciechowska-Solis, Julia; Smiglak-Krajewska, Magdalena (University of Piraeus. International Strategic Management Association, 2020)
    Purpose: In recent years, more and more attention has been paid to food waste. As part of Corporate Social Responsibility strategy, players in the food supply chain began to work to avoid and reduce food waste. Educational campaigns for consumer, which are implemented by government institutions and non-governmental organizations concerning the bakery sector are an initiative that meets the requirements linked to the idea of "Don't waste food". The aim of the article is to demonstrate the importance of consumer education in terms of minimizing waste in the food chain illustrated by the case of the bakery market in Poland, and thus eliminating the phenomenon of food waste. Design/Methodology/Approach: The methodology used includes analysis of primary and secondary sources as well as reports. A survey was carried out in focus groups among youth between 19 and 25 years old. 384 respondents participated in the survey. The survey was carried out between October and December 2018. Findings: Most products are wasted at the final stage of the food chain. Bread and bakery wares account for more than 50 % of total food waste. The most numerous group that admits to wasting bakery wares are young people. Among the most important reasons for wasting, respondents mentioned "Non-compliance with the use-by date" and "excessive amount of purchased bread". The respondents indicated a beneficial effect of educational campaigns on their behaviour in preventing bread waste. Practical Implications: Recognition of the importance of education among young people and its impact on the behaviour of wasting products in the bakery industry. Originality/Value: Identifying the reasons for wasting of bakery wares among young consumers and indicating the reasons for reducing the waste phenomenon.
  • Corporate social responsibility and financial performance: a case study based in Taiwan

    Yung-Heng Lee; Lori Tzu-Yi Yang
    This study investigates whether the impact of a firm’s CFP differs depending on the level of CSR performance and the amount of annual operating expenditure. The ‘Excellence in Corporate Social Responsibility TOP 50’ award results serve as the CSR performance indicator, and corporate annual financial performance data from 2013 to 2017 serve as empirical data. This study uses the panel smooth transition regression model. The findings reveal that the relationship between a firm’s operating expenditures and its profitability is non-linear, and with certain threshold values of CSR scores, operating spend has a more significant and negative effect on profitability. Firms that implemented more CSR measures experienced greater negative effects on profitability.
  • The Role of Ethical Leadership in Promoting CSR: A Case Study of Lebanese Universities

    Rawas, Abir (2019-03-01)
    This study tries to create new knowledge and add new insights to the topic of corporate social responsibility in the higher education sector. The context of this study is Lebanon that lags behind other countries in the region in promoting CSR. There are no government incentives to fight corruption, promote transparency or encourage responsible business by the private sector. As for the educational sector in Lebanon, there is a significant need for CSR interventions. The Lebanese universities need to support CSR initiatives and goals of sustainability rather than just the objectives of enrollment and profitability only if they are to be seen as ethical organisations. Academic institutions need to understand the real value in reporting CSR initiatives to the public and being transparent with their stakeholders. The leader in these academic institutions is the most crucial change agent, as the academic leader has the resources and power to enable the necessary change. Therefore, leaders in universities must play a more significant role in promoting CSR. To do that, the leader has to possess a robust ethical conviction that will guide all the organizational activities and decision making. This study addresses ethical leadership given the influence of the leader’s ethics on the ethos of the working environment.
 Thus, the main research aim is to examine the relationship between specific leadership characteristics and ethical leadership and to explore the ability of ethical leadership in promoting CSR in the Lebanese universities. The researcher will start with reviewing previous studies on the antecedents of ethical leadership, CSR and the relationship between ethical leadership and CSR. A conceptual framework (based on the leadership multiple-influence model and previous theories) will be developed in this study. The model will conceptualize the different levels that may affect the leadership process, including the task level, the organisational level, the environmental level and the leader’s individual attributes. The conceptual model will allow studying the relationship between ethical leadership and corporate social responsibility in the field of higher education.
 Based on the pragmatic philosophical stance, the mixed research method will be used in this study. The mixed method will allow the use of both quantitative and qualitative methods to answer the research question. Notably, the sequential mixed method will be applied, starting with the quantitative method, and then followed by the qualitative method. Each set of data is collected, analysed and presented in a separate form to support the framework created by the researcher involving the antecedents of ethical leadership, ethical leadership and the willingness of ethical leadership in promoting CSR. Based on the outcomes of the quantitative study, the antecedents for EL include significant traits (trustworthy, integrity and fair) behaviour (displaying a role model figure, respect and moral identity), sources of power (information/ expert power, power-sharing and rational persuasion power) and situations for EL to manage and control (situations with complex management, challenging problems and continuous changes). Based on the qualitative analysis, results have identified the critical role of ethical leadership in maintaining a climate of social responsibility and engaging fairly with different stakeholders.
 Finally, this research has contributed to knowledge in presenting a conceptual model that explained some of the factors influencing leadership effectiveness. These factors include micro-variables (related to the internal environment) and macro-variables (related to the external environment). To measure the ability of EL in promoting CSR, the seminal work of Hunt & Osborn has been advanced by weaving it to the principles for Responsible Management Education and the antecedents for ethical leadership. This tentative model was investigated to clarify if it is applicable in the Lebanese higher education context. Based on the findings, the model was refined to include concepts that are highly related to Lebanon. Besides, this study has presented a spectrum with three colours: deep green, light green and red. The spectrum shows the degree of CSR integration into curricula and research for universities located in Lebanon where deep green universities have major involvement in CSR, light green universities have some involvement in CSR, and red universities have minimal involvement in CSR. Following that, the researcher has presented some critical action steps for educational institutions (whether deep green, light green or red) in Lebanon and the region. This spectrum can be used by any university, school or academic institution outside this study. Also, it can be applied to sectors beyond education and the private sector.
  • A study of the benefits of Airtel Ghana’s corporate social responsibility on the beneficiaries-a case study of la Wireless cluster of schools

    Osei, Ellen Gyamfi; Badu, Edward (2021-05-10)
    This study was set up to examine the perceptions of beneficiaries about Corporate Social Responsibility (CSR) performed by corporate entities in general, identify the benefits of Airtel Ghana’s CSR projects in La-Wireless Cluster of Schools and explore the ways that the project can be sustained. It was found that respondents believed the CSR is an obligation for businesses, implementing CSR should be a responsibility of every company, there should be more public recognition for companies doing a lot of CSR projects, companies show they are more concerned about the community rather than their profit when they carry out CSR projects, and business engagement in social issues is an effective and constructive way of addressing social needs. Respondents also indicated that the motivations of companies for undertaking CSR activities are ethical motivation of top management, promotion of corporate image towards positive and to gain commercial advantage to new markets. On the benefits of Airtel Ghana’s CSR projects at La-Wireless Cluster of Schools, it was found that respondents believed that the Airtel Ghana CSR projects namely the Coderdojo, state of the art library and ICT centre, evolve with STEM, connected classroom, back to school initiative, and capacity building for teachers are helping improve teaching and learning especially in the areas of Science Technology, Engineering and Mathematics and also equipping pupils and teachers with lifelong skills. On the issue of sustainability of the CSR projects by Airtel Ghana, respondents believed that the best body to maintain the projects to ensure its sustainability was Airtel Ghana itself, and the least was for a fund to be created so that members of the beneficiary communities contribute toward the maintenance of the project. Based on the findings, it was recommended that Airtel Ghana should expand some of the CSR initiatives such as the back to school and connected classroom to other deplorable area to enable poor but needy students acquire the basis thing they need for school and to help deprived schools take advantage of schools that have facilities to share.
  • Nestlé South Africa : leading multi-stakeholder partnership response in the COVID-19 context; Pillay, Ravi; Scheepers, Caren Brenda (Emerald, 2021-05-14)
    LEARNING OUTCOMES : The learning outcomes are as follows: identifying and prioritising of stakeholders’ needs during crises; gaining insight into applying contextual intelligence in leaders’ decision-making on philanthropic investments; and evaluating initiatives by differentiating between creating shared value and corporate social responsibility. CASE OVERVIEW/SYNOPSIS : On 15 March 2020, Bruno Olierhoek, Chairman and MD, Nestlé East and Southern Africa considers his dilemma of where to focus his community support initiatives during COVID-19, which could reflect their company’s purpose of enhancing quality of life and contributing to a healthier future in their response to the crisis? Also, creating shared value (CSV) was in their DNA as a company, and they wanted to do more than philanthropic gestures; therefore, they had to decide carefully about leveraging their strategic partnerships in the relief effort. The case highlights existing community involvement projects, pre-COVID-19, which illustrate multi-stakeholder collaboration. These existing trust relationships and partnerships are then leveraged during the COVID-19 pandemic. The case highlights unintended consequences of Nestlé’s gesture of donating food products to the 5,000 frontline health-care workers for specific stakeholder groups, such as the positive emotional responses of Nestlé’s own employees. These events in the case relate to existing theoretical frameworks, such as corporate citizenship which elicits pro-organisational behaviour in stakeholder groups. 
 COMPLEXITY ACADEMIC LEVEL : Postgraduate programmes MBA or MPhil.
  • Conceptualizing Employer Branding: Is the Whole More than the Sum of Its Parts? Case Study-Based Evidence from Thailand

    Michael Kozak
    For several decades now, it has been of both scholars and practitioners interest to find out how organizations can win the war for talents. Employer branding is considered a possible means to enhance employer attractiveness and secure the employees critical for the success of the organization. The purpose of this investigation is to shed more light on the underlying processes and influencing factors related to employer branding in a real-life context. The author has examined the subject in a multinational enterprise in Thailand based on the framework proposed by Kryger, Esmann, and Thomsen (2011), which conceptualizes employer branding as the intersection of human resource management, branding, and corporate social responsibility. The data collection for this single-case study was based on guided interviews with experts from these fields, who have been presented with questions related to their areas of expertise. After having conducted a qualitative content analysis, the findings suggest that human resource management, marketing, and corporate social responsibility are relevant for employer branding and contribute to an operationalization of the phenomenon. Employer branding appears to be a dynamic construct determined by the interaction with the three areas and is permanently subject to changes. This has implications for academics and practitioners, as the understanding of the subject shifts from a product-oriented to a process-oriented one. The author gives recommendations for the design of an effective employer branding providing value for practitioners. Moreover, a quantitative assessment of the findings as well as taking an extra-company perspective were identified as future research directions.
  • Accounting window dressing and template regulation: A case study of the Australian credit union industry

    Hillier, D.; Hodgson, A.; Stevenson-Clarke, P.; Lhaopadchan, S. (2008)
    This article documents the response of cooperative institutions that were required to adhere to new capital adequacy regulations traditionally geared for profit-maximising organisations. Using data from the Australian credit union industry, we demonstrate that the cooperative philosophy and internal corporate governance structure of cooperatives will lead management to increase capital adequacy ratios through the application of accounting window dressing techniques. This is opposite to the intended purpose of template regulation aimed at efficiently increasing operating margins and lowering risk. Our results raise several debatable issues regarding the ethics of accounting management and the imposition of one-shoe-fits-all external regulation.
  • Corporate Social Responsibility (CSR) Performance and Accrual Quality: Case study on Firms Listed on Indonesia Stock Exchange (IDX)

    Aditya, Ferry; Juniarti, (2016-12-02)
    Research on the impact of corporate social responsibility (CSR) performance to the financial
 performance have been widely studied previously. However, there were a few studies investigate the
 effect of CSR on accrual quality which is one of the attributes of earning quality. The aim of this study
 is to examine the affect of CSR toward accrual quality in the context of Indonesia, where the
 empirical results of the benefits of CSR implementation are still scant.
 Research samples are all listed companies in Indonesia Stock Exchange (IDX) in miscellaneous
 industry sector for period 2009 to 2013. There are 92 firm years included in this study. CSR is
 measured by scoring CSR activities of the firm based on GRI Index guideline version 3.1, whereas
 attributes of earning quality used in this study is accrual quality. We include two control variables in
 this research model i.e. firm size and leverage.
 The results show that CSR performance do not explain the changes in accrual quality. Leverage has
 no effect on accrual quality as well. On the other hand firm size has a significant effect on CSR
 performance however the sign of association is contrary with the expected.
  • Responsabilidade social das empresas exportadoras de castanha de caju na Guiné-Bissau: um estudo de caso

    Magalhães, Carla Marisa Rebelo, orient.; Itibeto, Joaquim Carvalho (2021-04-22)
    Orientação: Carla Marisa Rebelo de Magalhães
  • How corporate social responsibility affects accounting performance : a cross-country analysis

    Munandar, Agus; Syakhroza, Akhmad; Martani, Dwi; Siswantoro, Dodik (ISMASYSTEMS Scientific Research, 2020)
    Purpose: The aim of this study is to examine the impact of corporate social responsibility (CSR) on the accounting performance (AP). This study extend the previous literature in terms of country coverage which employing Zakat as a proxy for CSR. Design/Methodology/Approach: Our sample for this study is 709 firms from companies in Kuwait, Saudi Arabia, and Malaysia. We predict that highly corporate social responsibility exhibits high level of return on equity (ROE), and return on assets (ROA). Findings: We find that firms with strong incentives for corporate social responsibility are more likely to increase their ROE and ROA. This suggest that corporate social responsibility is important platform in increasing its corporate performance. Practical implications: Based on this study, effectiveness of implementation of CSR program benefits the society, in turn, leads the company to enhance the level of CFP. Originality/Value: This paper uses some companies in some countries in a cross country analysis. Research results in one country often overlooks institutional and cultural factors such as corporate governance, local government regulations, and the relationship between shareholders and management.
  • Environmental Corporate Social Responsibility Activities in Heating Industry—Case Study

    Radosław Wolniak; Adam Wyszomirski; Marcin Olkiewicz; Anna Olkiewicz
    The paper focuses on problems connected with Environmental Corporate Social responsibility in the energy industry. The objective behind this article is to analyse pro-environment activities within Environmental Corporate Social Responsibility (ECSR) that heating operators carry out, using the example of a Poland-based company called Miejska Energetyka Cieplna Spółka z o.o. with headquarters in Koszalin. In particular, this study focuses on pro-environment activities that the company has been involved in from 2017–2020. The data and information found in this study demonstrate that the company systematically devoted its financial resources to pro-environment efforts in terms of both ISO 14001 maintenance as well as educational/promotional activities. According to the findings, the company has been highly committed to Environmental Corporate social Responsibility issues. The implementation of its strategy in this field can lead to ecological innovation and help establish an effective business model that will be founded on ecological assumptions.

    Dariusz TŁOCZYŃSKI; Małgorzata WACH-KLOSKOWSKA; Rodrigo MARTIN-ROJAS (Silesian University of Technology, 2020-12-01)
    Air transport, like every economic branch, strives for development. Air traffic is growing dynamically, which means that the natural environment is increasingly being polluted each year. Therefore, entities operating in the air transport sector should carefor the environment. One of these entities -airports -introduces many restrictions for aircraft with high CO2(carbon dioxide) emissions. At the same time, they introduce many ecological activities. Every year, also at the largest Polish airports, managers carry out activities aimed at caring for the environment. The main goal of the article is to evaluate the implementation of ongoing projects related to environmental protection at selected Polish airports.For this purpose, a survey was conducted at Polish airports in March 2020. The main research thesis is that as a result of the development of air traffic, airports will start investing more in innovative solutions related to environmental protection, including solar panels. This issue is extremely important from the point of view of economic, environmental,and corporate social responsibility. The main problems of the environmental policy are areas related to waste, water,and energy management. Some airports take up challenges related to the implementation of innovative solutions, including sustainable energy management. Tasks related to reducing energy consumption and increasing the use of green energy at airports will beof key importance.
  • The Effects of Corporate Social Responsibility (CSR) Toward Corporate Image and Customer Response (A Case Study in Waroeng Group Yogyakarta)

    Setyono, Primanita; Puspita, Ardyan Barru (Universitas Islam Indonesia, 2020-02-18)
    In dealing with the issue of Corporate Social Responsibility (CSR) which is not only a discussion of social issues, but also develops into a heated conversation for business owners. This research aims to examine the influence of CSR on corporate image, satisfaction, purchase intention, and customer loyalty in Waroeng Group Yogyakarta. This research uses the type of data that is primary data with the method of distributing questionnaire to respondents, using sampling techniques with purposive sampling, and the population in this study is Waroeng Group consumers in Yogyakarta. The method used to test hypothesis is Structural Equation Model (SEM) with the help of SmartPLS 3.0 software. The result of this research indicate that CSR shows a significant positive effect on corporate image, customer satisfaction, purchase intention, and customer loyalty. The corporate’s image has a significant positive effect on customer purchase intention and customer loyalty. Customer satisfaction has a significant positive effect on customer purchase intention and customer loyalty. Keywords: CSR, corporate image, customer satisfaction, customer purchase intention, customer loyalty
  • Human Rights Protections and the Private Sector: The Case Study of the Marlin Mine

    Deonandan, Kalowatie; Smith, Charles; Hibbert, Neil; Noble, Bram; Morgan, Jenn (University of Saskatchewan, 2016-03-23)
    Human rights violations are becoming a matter of growing concern in areas where extractive industry development is occurring. The problem is especially acute in the Global South, particularly in Latin America where there has been a mining boom occurring since the late 1990s, and is leading to escalating conflicts between mines and the communities hosting them. Corporate social responsibility (CSR) has become an increasingly applied norm in the extractive industry in recent years as companies have faced growing criticisms regarding human rights violations. The thesis will examine one tool of CSR – a human rights impact assessment (HRIA) and examine the effectiveness of the HRIA conducted by Goldcorp to address the communities’ allegations of human rights violations at its Marlin mine in Guatemala.
  • Environmental Related CSR Initiatives for Business Strategy: A Case Study on Small and Medium (SME) Industries in Malaysia

    Aluchna, Maria; Idowu, Samuel O.; Ahmad, Jamilah; Krishnan, Mahadevan (Springer Nature, 2017)
    The practice of social and environmental responsibility is inevitably vital in the present global scenario. Through Corporate Social Responsibility (CSR) also described as social responsibility (SR), companies are able to contribute to sustainable development while contributing to the protection of the natural environment, which can be achieved by the usage of natural resources in a responsible manner. However in most cases, SR has been regarded as a burden to business operations rather than a significant and direct contributor towards business revenue. Being part of the supply chain and catering their products to larger organisations, or, in some cases catering directly to the end customer, Small and Medium Enterprises (SMEs) hold accountability to ensure their products are suited to present demands of various stakeholders. This study aims to understand the perception on environmentally related initiatives among selected manufacturing SMEs and to further understand the obstacles that hinder the manufacturing SMEs towards taking-up strategically inclined environmentally related SR.
  • CSR as a Strategy to Strengthen Banking Image Case study: Bank X, Jakarta

    Supriyanto, Supriyanto (Univeristas Bhayangkara Jakarta Raya, 2021)
    Corporate Social Responsibility (CSR) is a concept whereby companies in the course of doing business is not just having the economic responsibility and profit-oriented only, but also have social responsibility and responsibility for the environment. While the image is a complex blend between perception and empirical impression by the consumer. CSR is a general variable that has dimensions of building human capital, strengthening economies, assessing social cohesion, encouraging good governance, and protecting the environment. And the dimensions of CSR by society are psychological, material, and social. While the variable measuring corporate image has dimensions of perceptions, impressions, and empirical. This study uses a questioner which were distributed to 59 respondents and to examine the effect of CSR on the image variable used linear regression analysis. While the test Ho and H1 t-test was used. Testing is done with a significance level of 5%. Results of linear regression analysis of research result sufficient evidence that CSR variables affect the company's image variables. In the analysis using the t-test and the conclusion of the study is that the significant effect of CSR on corporate image
  • Influence factors in attitudes towards affirmative actions in higher education organizations: a Portuguese case study

    Moreira, António Carrizo; Mota, Jorge Humberto Fernandes; Furtado, Julia Vasconcelos (2021-03-12)
    Beyond a UN’s sustainable development goal, gender parity remains a controversial challenge for leaders and organizations. Hitherto, studies connecting corporate social responsibility (CSR), employee’s attitudes, organizational citizenship behavior (OCB), and job satisfaction (JS) are scant and overfocused on the environmental helm. The novelty of this study lays in the scrutiny of such a relationship, investigating what influences employee’s attitudes and OCBs in Portuguese Higher Education Institutions (HEIs). A sample of 709 observations was analyzed to investigate the antecedents of attitudes towards gender equity initiatives (AGPI) and its effect on JS, also testing the influence of job satisfaction, organizational commitment, and CSR perceptions on OCBs. Findings indicated that despite in opposed directions, both social dominance orientation (SDO) and status threat (ST) influenced employees’ AGPI, which although did not affect JS. Additionally, employees’ perceptions of CSR initiatives exerted a positive and statistically significant influenced on JS, while positively affecting organizational commitment (OC). Finally, CSR perceptions and OC were found to exert a positive influence on OCB.
  • Urbanization and the territorialisation of organizing cohesion-results from a Danish case study on territorial inequality and social cohesion

    Jørgensen, Anja; Fallov, M.A. (2021)
    Purpose: There is a growing importance for public facilitation of corporate social responsibility and involvement of civil organisations in securing territorial cohesion and development. In the present article, we focus on how we are to understand a locally sensitive organisation of territorial cohesion in the Danish context. Traditional sociological concepts and standardized area-types used for administrative purposes have turned out not being very helpful in understanding the interrelation between inequality, urbanization and territorial cohesion. We argue for a processual and relational approach to urbanization. <br/>Methodology: The present article is based on interview material and policy documents from three Danish case studies representing urban, suburban and rural forms of settlement. The case studies is part of a cross-European research project.<br/>Findings: We show how territorial governance play a key role in the strategies of densification/de-densification facilitating shielding capacities of collective efficacy, and reversely that bottom-up innovations are crucial for the ability of territorial governance to mobilize territorial capital and mediate in effects of territorial inequality. Spatial imaginaries legitimize these efforts to organize cohesion. The spatial imaginaries work as common frame of references for the interplay between strategies of (de)densification and collective efficacy, and they activate particular balances between growth agendas and everyday life. <br/>Originality:These findings represent an original perspective on how and why urbanization impact on places in a more specific and variated way than often portrayed as it highlight how social capacities tied to place might work with or against existing social, economic and cultural structures shaping territorial cohesion.
  • Impact Analysis On Corporate Social Responsibility Towards Job Pursuit Intention With Socio-Environmental Consciousness As A Moderating Variable: Case Study Of Undergraduate Students At Universitas Benefit

    Wulan Prihatiningsih; Muhammad Irfan Syaebani; Monica Devina (Muhammadiyah University Press, 2017-12-01)
    Corporate Social Responsibility (CSR) is a company’s responsibility to embrace positive impact to the society where it operates. On the other side, CSR is also a tool to balance the interests of the company and the society who is affected by the company’s business activity. Therefore, besides fulfilling an obligation, CSR activity could be utilized as one of strategies to reach the company’s goals including a strategy to increase job pursuit intention of job seekers, thus it enables company to pool as many prospective talents as possible. This quantitative research aims to examine the impact of the four dimensions of CSR - economic citizenship, legal citizenship, ethical citizenship, and philanthropic citizenship - on job pursuit intention which is moderated by socio-environmental consciousness at a tobacco company which perceived as a generous company in carrying out its CSR activities. This research involved 203 undergraduate students majoring in accounting, management, and economics, class of 2012 at Universitas Indonesia. The data were collected using questionnaires and processed using the SPSS 20.0 software. The result shows that individual job pursuit intention considers a tobacco company as a prospective workplace which is significantly influenced by four dimensions of CSR, but the socio-environmental consciousness does not moderate the effect of CSR dimensions on job pursuit intention.
  • Entrepreneurial insights into sustainable development: a case study of UK music festivals

    Richardson, N (Wiley, 2018-12-21)
    This paper provides insights into entrepreneurial insights into sustainable development by drawing on research in strategy, marketing, sustainable development and corporate social responsibility. This paper will demonstrate how communication is essential particularly as some well used terms have little recognition amongst entrepreneurs. It provides a refined sustainable marketing benchmarking framework, which will be useful to academics and practitioners alike. Finally it discusses issues germane to the framework.

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