Opportunities and Problems of Standardized Ethics Initiatives – a Stakeholder Theory Perspective

Gilbert, Dirk Ulrich; Rasche, Andreas

doi:10.1007/s10551-007-9591-1

Cited by 132 publications

(100 citation statements)

References 86 publications

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“…Non-technical standards are encountered in a variety of different domains, such as quality control (Guler et al, 2002), social and environmental management (Gilbert & Rasche, 2008), financial and non-financial reporting (Etzion & Ferraro, 2010), and securities regulation (Karmel & Kelly, 2009). …”

Section: Types Of Standardsmentioning

confidence: 99%

The Dynamics of Standardization: Three Perspectives on Standards in Organization Studies

Brunsson

Rasche

Seidl

2012

Organization Studies

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285

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This paper suggests that when the phenomenon of standards and standardization is examined from the perspective of organization studies, three aspects stand out: the standardization of organizations, standardization by organizations and standardization as (a form of) organization. Following a comprehensive overview of existing research in these three areas, we argue that the dynamic aspects of standardization are under-represented in the scholarly discourse. Furthermore, we identify the main types of tension associated with standardization and the dynamics they generate in each of those three areas, and show that, while standards and standardization are typically associated with stability and sameness, they are essentially a dynamic phenomenon. The paper highlights the contributions of this special issue to the topic of standards as a dynamic phenomenon in organization studies and makes suggestions for future research. AbstractThis article suggests that when the phenomenon of standards and standardisation is examined from the perspective of organisation studies three aspects stand out: the standardisation of organisations, standardisation by organisations, and standardisation as (a form of) organisation. Following a comprehensive overview of existing research in these three areas, we argue that the dynamic aspects of standardisation are underrepresented in the scholarly discourse. Furthermore, we identify the main types of tension associated with standardisation and the dynamics they generate in each of those three areas, and show that, while standards and standardisation are typically associated with stability and sameness, they are essentially a dynamic phenomenon. The article highlights the contributions of this special issue to the topic of standards as a dynamic phenomenon in organisation studies and makes suggestions for future research.

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Section: Types Of Standardsmentioning

confidence: 99%

The Dynamics of Standardization: Three Perspectives on Standards in Organization Studies

Brunsson

Rasche

Seidl

2012

Organization Studies

Self Cite

285

212

View full text Add to dashboard Cite

show abstract

“…Labeled as the "international accountability standards" (IAS) these voluntary rules attempt to regulate the social and environmental performance of firms (Gilbert & Rasche, 2008;Rasche, 2009 Management and Sustainability Vol. 7, No.…”

Section: Discussion: Implications For Sustainability Reportingmentioning

confidence: 99%

A Case for International Financial Reporting Standard on Sustainability: A Critical Perspective

Cherepanova¹

2017

JMS

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The domain of sustainability reporting has seen a substantial proliferation in recent years. Many standards, guidelines, and voluntary regulatory mechanisms have emerged, yet a specific IFRS on sustainability doesn't exist. This paper provides a critical analysis of desirability for the institutionalization of sustainability reporting in a form of IFRS standard. First, I discuss strengths and weaknesses of IFRS and their adoption. Next, I delineate the complex multi-dimensional nature of accounting harmonization and specifically highlight the existing barriers to the successful advancement of this process. I provide a justification why a complete convergence of national accounting standards is unlikely and even undesirable, given the diversity of cultures, enforcement mechanisms, tax and legal systems around the world. In the final section I review the concept of sustainability in its breadth and depth, and analyze how the usage of analogy to financial reporting may impose constraints on the scope of sustainability development goals. By contrast to financial reporting, sustainability reporting is addressed to a much wider group of stakeholders whose engagement is crucial for meaningful sustainable development goals. The paradigm of the IFRS does not render possible embracingthis wider scope, therefore, their applicability for the purposes of sustainability reporting is limited.

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“…The stakeholder concept is known after the publication of a book entitled "Strate- A company in the business process must establish good relationship and cooperation with all stakeholders, and the results obtained by the company must provide benefits to the brand [12]. The needs or interests of shareholders will not be achieved before the needs or interests of stakeholders are met.…”

Section: Shareholder + Stakeholder = Astra Orientationmentioning

confidence: 99%

Business is Unusual: Discussing the Philosophy of Astra Code of Ethics

Subagyo¹,

Manajemen²

2018

KSS

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Purpose -This study aims to explore the foundation and philosophy of Astra in building Astra Code of Conduct.Design/methodology/approach -The review is run by conducting theoretical review through references related to ethics and code of ethics as well as reviewing the Astra Code of Ethics published through the Astra website (www.astra.co.id). In addition, some other materials relevant to this study is also used, among others: Annual Report, Sustainable Report, and books under the title "Astra: on Becoming Pride of the Nation".The result of the theory and data/information obtained is synthesized by using content analysis approach.Finding-Astra has the foundation and philosophical basis that comes from the personality and character of William Suryadjaya, Astra's founder. Astra adheres to the thought that business is unusual. Practical implication-The results of this study can be used as a theoretical framework for conducting further studies or research related to Astra Corporate Ethics.Originality/value-This review provides value for the development of Humanism Management.

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Opportunities and Problems of Standardized Ethics Initiatives – a Stakeholder Theory Perspective

Cited by 132 publications

References 86 publications

The Dynamics of Standardization: Three Perspectives on Standards in Organization Studies

The Dynamics of Standardization: Three Perspectives on Standards in Organization Studies

A Case for International Financial Reporting Standard on Sustainability: A Critical Perspective

Business is Unusual: Discussing the Philosophy of Astra Code of Ethics

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