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

  • A structured framework to understand CSR decision-making: A case study of multiple rationales

    Brigham, M; Kiosse, PV; Otley, D (Elsevier, 2022-06-01)
    This is the author accepted manuscript. The final version is available from Elsevier via the DOI in this record 
  • Internal audit performance in tax administration: a case study on federal inland revenue service of Nigeria

    Gurama, Zakariya’u (2019)
    This study focuses on internal audit in Nigerian tax administration from both perspectives of efficiency and effectiveness which was not studied by previous researchers. The objectives of this study are: (i) to understand the internal audit inputs required for internal audit performance in Nigerian Federal Inland Revenue Service (FIRS); (ii) to understand the internal audit processes required
 for internal audit performance in FIRS; (iii) to understand the internal audit outputs required for internal audit performance in FIRS; (iv) to understand the internal audit outcomes required for internal audit performance in FIRS; and (v) to identify the strategies for mitigating the internal audit inefficiency and ineffectiveness in FIRS. This study employs a case study methodology to collect
 data from face-to-face interviews with 18 internal auditors and tax administrators of FIRS. Self-administered questionnaires were also distributed among 342 taxpayers based in FIRS Headquarters in Abuja. The findings show that effective legislature, organizational policy, working condition, human and material resources, knowledge, qualification, skills, and approach are the basic
 requirements for internal audit efficiency. The study also reveals that internal auditing processes efficiency need committed, impartial and transparent auditors. Auditors with techniques, skills and effective qualities and good communication and writing skills are important for auditors’ efficiency in FIRS. FIRS should also focus on auditing key priorities and procedure induced auditing processes. The study indicates that internal auditors should provide strategic advice, report, and recommendations to the FIRS management. Furthermore, auditing outputs are impacting on auditing performance. The inefficiency and ineffectiveness of FIRS should be mitigated by providing adequate auditing resources from human and materials perspectives to meet the auditors' requirement. The policy implication of the study is that the FIRS can ensure efficient and effective internal audit performance by adopting the ‘Integrated Internal Audit Model’ to improve tax administration performance.
  • The Impact of Femvertising : A Case Study on #LikeAGirl campaign and its impact on P&G corporation

    Vlajkovic, Vanda; Enkhmandakh, Enkhluun (Mälardalens universitet, Akademin för ekonomi, samhälle och teknik, 2021)
    Date: 2022-06-01Level: Master Thesis in Business Administration, 15 cr Institution: School of Business, Society and Engineering, Mälardalen University Authors: Enkhluun Enkhmandakh (93/02/20) Vanda Vlajkovic (94/09/16) Title: The Impact of FemvertisingSupervisor: Stylianos PapaioannouKeywords: Femvertising, CSR, equal rights, women empowerment, #LikeAGirl Research question: How has femvertising impacted corporate social responsibility? Purpose: The aim of the study is to describe and define the changes in P&G’sCSR strategy after their subsidiary’s successful #LikeAGirlfemvertising campaign. Further, explain the phenomenon of howf emvertising influenced the internal and external CSR activities of theircorporation. Method: The study was conducted through qualitative analysis on an abductiveapproach. The data has been collected based on literature reviews andtwo semi-structured interviews of one corporation that works towardscreating a global change in the world. Conclusion: The study has shown that the femvertising campaign #LikeAGirlsignificantly impacted P&G’s internal and external CSR activities.
  • The influences of regulatory changes on audit quality: a case study of Indonesia

    Tyasari, Irma (2019)
    From the perspective of the institutional theory and focusing on the concept of isomorphism and the three pillars of institution, this thesis examined the auditing regulatory changes in Indonesia and how such changes affected the developments and implementation of its Audit Quality (AQ). It employed the qualitative approach with
 three phases of data collection and analysis involving interviews, document inspections, observations and case studies. The first phase explored how accounting regulators act as institutional agents in affecting regulatory changes concerning AQ in the country. The second phase sought practitioners’ views on those changes and how they were affecting their practices. Using the case study approach, the third phase went deeper into this issue by investigating its implementation through two case studies consisting of one local and one global audit firm. The analysis revealed how
 regulators have undertaken significant efforts in improving AQ through the enhancement of auditing statutory and institutional frameworks. However, practitioners gave mixed reactions on the efforts even though they shared similar general expectations on the regulatory changes. The case studies provided evidence of how AQ is being implemented and improved in both firms. Improvements were affected through the education of auditors, strengthening of the ethical values of the auditors, and quality control of the practices. This study showed how the regulative pillar was mobilized by Indonesian accounting regulators as a foundation to
 strengthen the AQ. The institutional analysis also showed the interplay of normative and cultural-cognitive pressures in influencing practitioners’ views on AQ efforts more than the coercive pressure. From the practical side, it was evident that local and
 global firms perceived and responded differently on coercive and culture-cognitive pressures. This study illustrates how institutional pressures explain the development and enhancement of AQ in an emerging economy.
  • Five Public Concerns Represented by Environmental Groups in the Development of Regional Free Trade Agreements: A Case Study of the United States-Mexico-Canada Agreement (USMCA)

    Rodriguez, Julian (Chapman University Digital Commons, 2022-05-01)
    This thesis explores how the public discourse surrounding the United States-Mexico-Canada Agreement (USMCA) negotiations affected the formulation of the free trade agreement (FTA). More specifically, the project set out to determine if North American environmental groups successfully had public concerns addressed and codified in the Environment chapter of the USMCA. By analyzing official statements made in press releases by seventeen prominent Environmental groups operating in the United States, Mexico, and Canada, the thesis provides an account of the concerns related to liberalized regional trade prior to the USMCA’s ratification in 2020. The analysis of organization statements regarding public health, climate change mitigation, corporate social responsibility, transparency and public participation, and enforcement finds a correlation between these concerns and their appearance in the USMCA text, however analysis of the agreement’s Environment chapter finds that the public concerns included in the research are vaguely contextualized, given no framework for redress, and show little more than merely being recognized in the USMCA. While the agreement’s language does reflect the salient cultural conversations around environmental affairs, and while the environmental organizations studied represented the issues well, the analysis cannot support that environmentalist groups directly affected their incorporation into the trilateral free-trade agreement.
  • The importance of business leadership for the dissemination and implementation of socio-environmental organizational strategies: the case study of the Brazilian company «Alumina»

    João Augusto Ramos e Silva (Research Group on Marketing and Operative Research, 2022-02-01)
    This paper aims to analyze the importance of business leadership for the dissemination and implementation of environmental strategies in organizations, based on a case study in «Alumina», a Brazilian company producing aluminium and alumina. With main concepts and theories on Corporate Social Responsibility (CSR) and organizational leadership as theoretical reference, we have assessed the basic skills of leaders, as well as the insights and contributions of organizational leadership for the dissemination and implementation of socio-environmental strategies. 
 From semi-structured interviews carried out in the company, it was inferred that indeed leadership has an essential role at such purpose. The findings of the study are presented in the last part of the paper, as well as some reflections on the intended objectives.
  • Preventing and detecting public sector corruption: case study of Yemeni central organization for control and auditing (COCA)

    Assakaf, Ebrahim Ahmed Ali (2019)
    This study explains the reasons for widespread corruption in Yemen and investigates the role and functions of the Central Organization for Control and Auditing (COCA), a public audit institution, in preventing and detecting public sector corruption. This study adopts an in-depth qualitative case study approach using the triangulation of data sources. Data were obtained through documentary evidence, observational notes, and interviews with expert auditors in COCA, the Supreme National Authority for Combating Corruption
 (SNACC) and the Ministry of Finance (MOF). The data gathered was analysed using thematic analysis aided by ATLAS.ti qualitative data analysis software. The results reveals that corruption exists in Yemen due to weaknesses in the economic, public administrative, legal and accountability systems, political influence and social-cultural factors. Most importantly, the study finds that COCA has an active role in detecting corruption by means of conducting normal or specific purpose audits. However, participants perceived that COCA was not successful in preventing corruption because the mechanisms of prevention were not either put into place or activated. The findings also reveals that COCA conducted financial and compliance audits, but that COCA did not conduct either a performance or a forensic audit, which are equally important in preventing and detecting corruption in the public sector. The study also reveals the external and internal challenges and obstacles that limit the role and functions of COCA in preventing and detecting corruption. Interestingly, the findings are congruent with the fraud triangle theory, which explains why corruption in Yemen is rampant; and accountability theory, which explains the role and functions of COCA in preventing and detecting public sector corruption. Lastly, the study makes recommendations for policy changes to improve COCA and issues a call for further research to better understanding of the role and functions of a public sector audit in preventing and detecting corruption.
  • Management Responses to Social Activism in an Era of Corporate Responsibility: A Case Study

    Van Cranenburgh, K; Liket, Kellie; Roome, N (2013)
    Social activism against companies has evolved in the 50 years since Rachel Carson first put the US chemical industry under pressure to halt the indiscriminate use of the chemical DDT. Many more companies have come under the spotlight of activist attention as the agenda social activists address has expanded, provoked in part by the internationalization of business. During the past fifteen years, companies have begun to formulate corporate responsibility (CR) policies and appointed management teams dedicated to CR, resulting in a change in the way companies interact with social activists. This paper presents findings from a longitudinal case study of managerial responses to social activism targeted at a company with relatively well-advanced CR practices and reputation. The case describes the unfolding of the internal processes over an 8-year period, including the role played by different managers and the tensions in the decision-making processes. The findings emphasize how values and beliefs in the company interact with economic arguments and how those are mediated through functions and relationships in the company and beyond. The paper shows how critical managers’ understanding of the motivations of activists behind the campaign is in shaping their actions. It reveals the paradoxical outcomes that can result from social activism at the level of the firm, the industry, and the field.
  • Investigating the key performance factors in circumventing the effects of sanctions imposed by the gulf cooperation council (gcc). A case study of qatar airways (2016-2020)

    Mutebuka , Tonderai (Walter Sisulu UniversityFaculty of Commerce and Administration, 2021-00)
    The study aimed to investigate the key performance factors in circumventing the effects of sanctions imposed by the Gulf Cooperation Council (GCC) on Qatar. A case study of Qatar Airways (2016-2020) in the form of desktop analysis/document review coupled with observation was carried out. Effects of sanctions identified included the closure of air corridors, increased operational costs, and in-access to services from certain insurance companies and travel agencies. From the results, management was observed to have implemented the following measures to caution the airlines from the effects of sanctions: close monitoring of flights, integration of all operations activities, network expansion, effective marketing, continued engagement with the sanction imposers, consistency in terms of management action and the messages communicated and fighting sanctions legally through the courts. Key Success Factors (KSFs) were extracted from these management initiatives credited with the continued success of Qatar Airways which included marketing, Corporate Social Responsibility (CSR), service quality, marketing, security, resources availability, technology, synergies, diversification, and government support. From the management initiatives, Key Performance Indicators (KPIs) were also extracted which acted as barometers to indicate the progress being made by implementation of these management initiatives in the fight against sanctions. These included accolades, passengers/cargo, fleet size, revenue, employees, and crisis indicators. These findings from the study can be used by other airlines that may find themselves under sanctions.
  • Impeding corporate social responsibility : revisiting the role of government in shaping business — Marginalized local community relations

    Delannon, Nolywé; Raufflet, Emmanuel (John Wiley & Sons, 2021-07-27)
    This paper is based on a case study of the European space industry as it is organized in the postcolonial setting of French Guiana. It brings the state back into political corporate social responsibility (CSR) by showing how government shapes interactions between business and local communities, more specifically around CSR issues. The paper opens new research avenues in political CSR by making two significant contributions. First, it identifies postcolonial contexts as instances in which government, rather than stepping back, gets actively involved to impede the emergence of CSR. This demonstration is made by building on a conceptualization of the marginalized local community as comprising citizens—rather than mere stakeholders—who expect their government to defend their rights vis-à-vis business. Second, by using a longitudinal approach that provides access to dynamics of interactions over time, the paper develops a typology of mechanisms that support a government’s changing role in CSR. Over a 50-year period, such government is shown to have played the roles of impeding the emergence of CSR, partnering for CSR, symbolically mandating CSR, and finally, disengaging from CSR.
  • Aligning Responsible Business Practices:A Case Study

    Weller, Angeli E. (2017-10)
    This article offers an in-depth case study of a global high tech manufacturer that aligned its ethics and compliance, corporate social responsibility, and sustainability practices. Few large companies organize their responsible business practices this way, despite conceptual relevance and calls to manage them comprehensively. A communities of practice theoretical lens suggests that intentional effort would be needed to bridge meaning between the relevant managers and practices in order to achieve alignment. The findings call attention to the important role played by employees who broker understanding between managers and practices, and the boundary objects used to create shared meaning and engagement. They also highlight that an organizing logic is necessary but not sufficient to align practices. This study describes the dynamics of alignment and provides a practical road map for scholars and managers interested in understanding how responsible business practices may be collectively organized.
  • Aligning Responsible Business Practices:A Case Study

    Weller, Angeli E. (2017-10)
    This article offers an in-depth case study of a global high tech manufacturer that aligned its ethics and compliance, corporate social responsibility, and sustainability practices. Few large companies organize their responsible business practices this way, despite conceptual relevance and calls to manage them comprehensively. A communities of practice theoretical lens suggests that intentional effort would be needed to bridge meaning between the relevant managers and practices in order to achieve alignment. The findings call attention to the important role played by employees who broker understanding between managers and practices, and the boundary objects used to create shared meaning and engagement. They also highlight that an organizing logic is necessary but not sufficient to align practices. This study describes the dynamics of alignment and provides a practical road map for scholars and managers interested in understanding how responsible business practices may be collectively organized.
  • Relationship between employee corporate social responsibility (CSR) attitudes, job satisfaction and organisational commitment in Bangladesh

    Shafiqur Rahman (4480309) (2016-07-01)
    Corporate social responsibility (CSR) is a practice increasingly undertaken by modern businesses to achieve economic and social goals. It refers to businesses incorporating the interests of stakeholders as well as those of shareholders. The dimensions, patterns and practices of CSR vary between developed and developing countries. While in the past scholarly research has focused on the views of stakeholders, there is an increasing trend in academic research to examine employees' reactions to CSR initiatives. It has been observed that such initiatives influence employee attitudes and behaviour, such as job satisfaction (JS) and organisational commitment (OC). Previous studies, mostly conducted in developed countries, have demonstrated a positive relationship between employee corporate social responsibility (CSR) attitudes and both job satisfaction (JS) and organisational commitment (OC). The present research aims to investigate the nature of the aforementioned relationship in a developing contextual environment, Bangladesh. The Bangladesh central bank has taken a number of initiatives to promote CSR in the banking sector, which have influenced both Islamic banks (IBs) and conventional banks (CBs). With the growth of IBs in Bangladesh and with their increased participation in CSR initiatives, it is apparent that IBs are involved in additional CSR activities, in comparison to their conventional counterparts, possible influenced by the religious values of these banks. The current study addresses a key research question: 'what is the relationship between employee CSR attitudes, and JS and OC in an Islamic bank and a conventional bank in Bangladesh'? Social identity theory and value congruence theory are used to explain employee CSR attitudes and their behavioural outcomes. Analysis of data from a survey of 502 employees (271 from an IB and 231 from a CB) showed a positive relationship between CSR attitudes, and both JS and overall OC. Furthermore, three different types of commitments were examined, findings suggest that Affective commitment is the strongest among the employees of both the banks. Although this finding is similar to the findings of most previous studies conducted in developed countries, the motivation behind CSR is significantly different in developing countries. Consideration of Corporate Governance (CG) mechanisms, ownership structure and board composition are important factors in developed countries. Moreover, businesses in developed countries increasingly embrace social issues into their core business strategies. Furthermore, the shareholders and managers in developed countries support CSR as they identify a clear link between CSR and organisational image, affecting share prices, particularly important where managers’ compensation is tied to stock options. Conversely, in developing economies, the company ownership structure is characterised by family dominance, corruption and political interference, which means it is not conducive to the adoption of western-styled rational CG models. Moreover, the motivation for CSR in a developing country like Bangladesh is associated with philanthropy and religious belief, buyer driven compliance for export oriented businesses, ‘largely cosmetic’ and ‘a response to pressure from international market’, intention to manage influential stakeholder groups and occasionally by the initiatives from the regulatory authority, like the central bank of Bangladesh. This research is novel because there are few, if any, quantitative studies on the relationships among employee CSR attitudes, OC and JS encompassing organisational religiosity in a developing country context. This study is among the first to propose and test a set of relationships among these constructs. The findings of this study contribute to the CSR literature because they explore a previously under-explored area of CSR, in particular in relation to the emerging field of CSR and human resource management practices involving employees’ satisfaction and commitment from a contingency perspective. This study also has several practical implications for managers and policy makers as well as for future research. As this study shows that CSR attitudes are related to positive workplace outcomes, it is recommended that managers develop CSR awareness and positive CSR attitudes among employees (particularly in the banking sector of Bangladesh) and encourage their respective banks to contribute more resources towards CSR to enhance positive workplace outcomes among employees. As for future research, it is recommended to replicate the current study by using more banks and /or respondents and to focus on other industries as well as cross-sectional samples to examine the external validity of the current study. In addition, it is recommended that future studies include other variables/factors such as turnover, employees’ productivity, relationship between religiosity and employee salary, religiosity and CSR, and so on. Finally, further studies in a different geographical and economic area could give different results and extend the scope the study.
  • The Impact of Corporate Social Responsibility on Financial Performance of the Telecom Companies. Case Study of TIGO Tanzania.

    Rugeiyamu, Husna Abdul (2020)
    The study assesses the impact of CSR on financial performance of the Telecom Companies. The research was conducted in Dar es Salaam region by selecting a case study of TIGO Tanzania. The study selected a sample of 133 respondents where a sample was obtained through purposive sampling technique. The data was collected by using interview and distribution of research questionnaires. Data analysis was conducted using content analysis and Statistical Packages of Social Science (SPSS). SPSS was used to run multiple regression analysis which is also based on correlation analysis in order to arrive into conclusions. The findings of this study show that CSR has positive effects to the financial performance of the corporate. That, there have been no actual evidence of impact of CSR is documented toward financial performance of the company. Adopting CSR involves non-refundable costs and it is considered by its nature to rest on voluntariness of the corporate to be responsible to the society without the monetary or profit motives. I was further found that, although TIGO Tanzania engages in CSR but it is inefficient on its policies and mechanisms of implementing CSR. Basing on the findings, it is recommended that the there is a great need for companies to have effective CSR policies and mechanisms which will make CSR influence the financial performance of the company. This means CSR should not focus only on moral influence but it should also target to meet the companies goals.
 Keywords: Telecommunication, Financial Performance, Corporate Social Responsibility, Telecom.
  • A Study of Corporate Social Responsibility Policy Implemented by Private Companies and Its Impact to Surrounding Community: A Case Study of Indonesian Port 

    Tarmizi, A.; Latip, Latip; Jannah, Dewi; Afrizal, Teuku (2021)
    This study focuses on Corporate Social Responsibility policy implemented by private companies in the Indonesian Port Company Area (PELINDO) and its impact on the surrounding community. The purpose is to assess companies' environmental impact and implement CSR programs and analyze CSR implementation on the community. CSR considers the impact of company activities on the environment and community, including their responsibility to the community. The study is based on the concept of corporate citizenship by Gilmour and Caplan. The theory of policy implementation by George Edward, with indicators of communication, bureaucratic structures, resources and dispositions. This study conducted in Dumai, Riau. Based on explanatory qualitative research trace and describes facts and makes a comprehensive view and 
 tries to create a complex picture of a problem and issue under study. The study found that implementation 
 of policy on CSR and Environment is immensely top-down bases. The government was also un-perform in implementing the policy while the regulation in 2012. Both vertically and horizontally, local governments' communication is ineffective due to bureaucratic structures' weaknesses in implementing CSR. Also, the attitude showed that the implementation of CSR policies also seems less responsible. As a result, the community still affected environmentally by the company's operations. Ideally, the government must be able to be a facilitator between communities and companies. The companies must have consciousness on the urgency of the CSR program in reducing the operational risk.
  • Disclosure and Implementation of Corporate Social Responsbility (CSR) Indonesian Sharia Bank in Islamic Religious Institutions in Buton Islands (Case Study at Bsi Kcp Baubau)

    Marihi, L. (La) (Universitas 17 Agustus 1945 Surabaya, 2022-03-29)
    The purpose of this study was to determine the disclosure and supporting factors for the implementation of CSR BSI Baubau Unit at Islamic religious institutions in the Buton Islands. The results of this study found that CSR disclosure at BSI KCP Baubau was mostly carried out by government institutions, namely the Office of the Ministry of Religion and State Madrasah and the supporting factors for CSR implementation were due to the cooperation agreement, the availability of CSR funds, and the establishment of good communication between the BSI KCP Baubau and other institutions. the. The greater the number of civil servant customers who borrow (credit) at BSI KCB Baubau, the greater the disclosure and implementation of CSR funds at the institution concerned in the Buton Islands.   Keyword: Disclosure, Support, Corporate Social Responsibility, Financial Performance.
  • Strengthening a company– customer relationship from sustainable practices: A case study of petrotrade in Laos

    Lakkana Hengboriboon; Thanakorn Sayut; Wutthiya A. Srisathan; Phaninee Naruetharadhol (Taylor & Francis Group, 2022-12-01)
    Currently, most companies are increasingly interested in implementing CSR activities in developing countries. Therefore, the purpose of this research was to examine how CSR or sustainable practices can improve a customer relationship through influencing customer experiences, trust, engagement, and satisfaction based on customers’ perceptions. This study used quantitative analysis. A survey was conducted with 300 customers using fleet cards in PLUS gas stations that operate by Petrotrade in Laos using stratified sampling. The structural equation modelling (SEM) was employed using the IBM SPSS and AMOS software. The empirical result indicated that CSR positively influences Customer Engagement. In addition, Customer Trust has a positive effect on Customer Engagement. Moreover, Customer Engagement positively impacts Customer Satisfaction with Customer Experience as a mediator. The findings of this study can be used in customer relationship management via CSR practices in business sectors to gain, keep, and grow customers while also allowing customers to engage with the company through activities and feedback. As a result, customers will have an emotional attachment to the company and be satisfied.
  • Millennial and Generation Z Students’ Awareness of Socially Responsible Investments – Case Study of Irish Higher Education Institutions

    Zizys, Gytis (2021-08-18)
    There is little known about the new generations' investing habits, and behaviours, specifically the latest generation- Generation Z. The purpose of this research study is to see if students at Ireland’s higher education institutions are aware of alternative investment types, specifically are the students of millennial and Z generation aware of socially responsible investments. The study would like to gauge with the help of a questionnaire their attitudes towards ethical companies and see if they would invest in the companies that align with their core values or invest in companies that would maximise their financial returns instead.
 A couple of hypotheses have been tested using SPSS to see if there is any correlation between students attained degree and terms CSR (Corporate Social Responsibility) and ESG (Environmental, Social and Governance). The Spearman Rho ranking has been used for the above tests. The results include many different statistics that help look at differences between millennials and Gen Z. The results show that the two generations are both environmentally and ethically conscious in theory. However, in practice, they still prefer maximising returns and the preservation of capital. There is also no significance detected between the higher the degree attained, the higher the knowledge of CSR and ESG.
 The results also suggest that the implementation of CSR and ESG within Ireland's higher education institutions is minimal, which is reflected in the questionnaire responses.

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