Corporate Activities Research Articles

“Take your responsibility”: the politics of green sacrifice for just low-carbon transitions in rural Portugal

The EU has recently taken important climate action, notably through the launching of the European Green Deal. However, EU action has been criticized for its potential to generate a heavy increase in mining of ‘critical minerals’ necessary for renewables technologies, and so create green sacrifice zones both overseas and within Europe. We explore the politics of green sacrifice making through an analysis of green governance practices and opposition to them in a case of a lithium mining conflict in rural northern Portugal. We find that institutional rearrangements attempt to reconfigure lithium mining as a force for sustainability in ways that enable capital accumulation. Such reconfigurations clash with concerns about maintaining a meaningful life in localities where mining would take place, as well as alternative definitions of the logic of the circular economy and of what the proper scales of decision-making for marginalized territories should be. Government and corporate action attempt to resolve these clashes by promoting a discourse of ‘responsibility’, which assigns public institutions the role of convincing communities to accept ‘green’ mining; to corporations the role of exercising corporate social responsibility; and to affected populations the role of subjects whose political action should conform to their consumption habits and help deliver a distinctive ‘European way’ of being responsible in a warming world. We conclude that green sacrifice is essential for maintaining economic growth and a liberal order of governance, delivered through a biopolitics of inclusion that exists side-by-side with attempts at self-constitution. We highlight a contradiction between what such praxis tries to achieve and ways in which some critical constituencies seek to address democracy challenges of just transitions.

Large agri-food corporations in the global staple and cash crops markets: a quantitative analysis of rice and coffee through the virtual water perspective

The paper investigates the influence of major food corporations on global rice and coffee markets from 2013 to 2022, with a focus on market presence and water usage. It uses detailed data from the Euromonitor Passport and the CWASI datasets to analyze environmental impacts and virtual water (VW) flows at the company level, addressing gaps in the existing literature. Key findings show that although rice sales are larger than those of coffee in quantity, coffee embeds a higher total water use due to its greater unit water footprint (WF). The rice market is less internationalized and concentrated compared to the coffee market, where a few companies hold significant market shares across multiple countries. In 2022, the top 12 rice-selling companies control 16% of the global rice WF, exceeding the combined WF of the top three rice-importing nations. Similarly, the top 15 coffee-selling companies command 55% of the global roasted coffee WF, with significant disparities in VW quantities compared to major importing nations. The coffee market exhibits a higher number of companies with larger shares of WF than volumes, with this disparity increasing over time. Furthermore, more countries exhibit high and moderate concentration indices for coffee sales compared to rice. These findings highlight the considerable concentration of water resources among large companies, particularly in the coffee sector. The paper emphasizes the importance of considering the environmental implications of corporate activities in food supply chains, providing valuable insights for sustainability efforts in the agri-food industry.

Trend Analysis as a Methodological Reference for Startup Strategy in the New Normal

The objective of this work is to analyze the current competitive context of technology-based companies called Startup based on a documentary review in order to propose strategies that allow their relative and absolute growth, taking as a reference the change in lifestyles and restrictions that citizenship derived from the Covid 19 pandemic has faced. The approach is qualitative based on realistic theories; Data was collected fromupdated books on the subject, articles and scientific journals, to analyze the effectiveness of previous research applicable to the present research problem. Results. Startups can enhance their services through continuous innovation, individually or in association with others. It is concluded that, given the new opportunities derived from the changes in consumer habits, they will be able to consolidate themselves by including in their strategy adapting to trends, developing agile capacities for fluid timesand practicing corporate activism.

The Responsibilities of Business Actors and The Legal Implications of Minors Purchasing Online Mobile Game Credits

Children’s interactions and lifestyles worldwide have greatly benefited from the expansion of the internet gaming sector. However, the practice of minors purchasing and reselling online game certificates has prompted concerns about the accountability of corporate operators and potential legal repercussions. In the context of minors purchasing online game vouchers, this study investigates the responsibilities of commercial actors and the legal implications. This research methodology uses a normative legal approach to gather data from the literature, relevant judicial judgments, statutes, and regulations. This analysis aims to comprehend corporate actors' accountability, legal ramifications, and parents' function in this type of transaction. The findings demonstrated that business actors who offer online game vouchers have a duty to uphold the legitimacy of transactions. Businesses have a responsibility to make sure that such transactions adhere to ethical and legal standards, even though many laws forbid minors from engaging in transactions without their parent's permission. The legal ramifications of minors purchasing and selling online game vouchers may include possible violations of consumer rights, the protection of personal data, and provisions of contracts that may be void owing to age restrictions. Monitoring and limiting their children's access to these kinds of transactions is a crucial responsibility for parents. Collaboration between commercial actors, the government, and parents is required to maintain the integrity and protection of children in online game voucher purchasing and selling operations.

Systemic sustainability assessment: Analyzing environmental and social impacts of actions on sustainable development

An improved sustainability performance of one system does not automatically lead to an improved sustainability performance of larger systems (society and nature). A reliable sustainability assessment must be carried out to improve environmental and social sustainability performance for whole systems. It is necessary to show how a system of interest at any scale should (and can) improve sustainability performance. An examination of the literature on sustainability assessment highlights a lack of a systems perspective in most sustainability assessment frameworks. The aim of this paper is, therefore, to provide a framework that enables an assessment of environmental and social sustainability performance, taking systemic aspects into account. This assessment framework is based on a definition of first- and second-order sustainability performance. The former focuses on narrow efficiency issues, while second-order sustainability performance focuses on systemic effectiveness and covers sustainability impacts on society and nature. Improving the first-order level (narrow perspective) will not automatically lead to an improved second-order sustainability performance (systemic perspective). Thus, systemic effectiveness is not automatically increased in the case of first-order sustainability performance. Therefore, three essential dimensions have been identified and combined in an assessment framework, i.e., the dimension of scale, the decision horizon, and sustainability principles. The conceptualized assessment framework allows to analyze whether an action of a system of interest (e.g., corporate action, any process, project, or policy) contributes to global sustainable development.

Taking a stand or standing aside? How to conceptualize the emerging phenomenon of university activism

This study aims to conceptualize an emerging and still understudied phenomenon, defined as university activism. Academic institutions appear to be following the same path as activist businesses, thus, entering a complex yet highly intriguing political arena. Today, more than ever, with conflicts ongoing in various parts of the world and geopolitical tensions, the role of universities is becoming extremely central. Drawing on two structured and significant literature fields - namely, corporate activism and public engagement - this research employs a multiple case study approach, gathering and analyzing data from fifty high-ranked American universities using the Abductive Grounded Theory approach. The results provide a comprehensive definition of university activism and identify its key explanatory factors. These are thoroughly discussed and synthesized into the explanatory framework of the “4 W of University Activism”, which delineates activist efforts, potentially involved actors, target audience, and where activism is communicated. Lastly, this study offers significant implications for scholars in directing future research on this novel topic, for universities in understanding and implementing activist strategies, and for policymakers in comprehending the potential of university activism and supporting its implementation.

Role of Public Relations in a Company

Companies today are growing and developing extremely normally, developing an increasingly diverse audience, both external and internal, requiring special treatment when communicating with them. Corporate communications activities are strategic communications that must be implemented according to the company. This comic activity involves management as a key decision-maker in the company. Through strategic communication, the company's PR can run well. PR needs to get full management support to complete the task, the purpose of this research is to describe the pent role that PR does in a company. The method used in this research is a library study that connects research with existing literature and fills gaps in previous research. The research results obtained on this research are some of the roles of a PR in a company.

Due Diligence In Order Corporate Action and Transaction Document Creation

Due Diligence In Order Corporate Action and Transaction Document Creation

Buffering the adverse effects of social nonmarket strategy on corporate financial performance

Purpose Firms are advocating for social change to a growing extent, but the performance implications of corporate activism are not clearly understood. This study aims to introduce social nonmarket strategy (SNMS) as a goal-directed form of corporate activism, explore whether such strategy harms corporate financial performance (CFP), and assess the buffering potential of effective market-based strategy and good standing with stakeholders. Design/methodology/approach A reflective measurement model and all hypothesized relationships were tested using consistent partial least squares structural equation modeling on a data set of 202 US-based small, medium, and large manufacturing and service firms. Findings SNMS is positively related to good standing with stakeholders but negatively related to CFP. By contrast, a higher market strategy (MS) is positively associated with both stakeholder performance and CFP. MS and stakeholder performance buffer but do not fully neutralize the adverse financial effect of SNMS. Practical implications Firms undertaking SNMS face serious risks. However, effective MS and higher levels of stakeholder performance can buffer but not fully neutralize the adverse financial effect of SNMS. Originality/value This research introduces SNMS as a goal-directed form of corporate activism, establishes the conflicting performance effects of such strategy and estimates the buffering potential of MS and stakeholder performance.

Resource Redeployment and the Pursuit of the New Best Use: Economic Logic and Organizational Challenges

Shifting economic circumstances may suggest some degree of resource redeployment of capacity-constrained capabilities. However, a separate question remains as to how corporate actors operate within the space of this economic logic. While prior literature on diversification has tended to highlight the fungibility of resources as a basis for their redeployment, we point to an additional consideration of the complementarity of resources that makes allocation within the firm attractive, what we term a “new best use.” Further, we point to a potential tension as the economic logic suggested by this property of complementarity, and more generally interdependence with the firm’s other resources and activities, may make assessing what constitutes what we term the “new best use” of a resource challenging. The latent fungibility of a resource may differ from the range of reliable assessment of relative value creation. The allocation of resources and capabilities across a firm of any scale or scope is generally guided by the organizational and task structure of the enterprise. Building on these arguments, we consider two classes of factors that might impact the realization of the latent opportunities of resource redeployment. One is the “pipes” of organizational structures and grouping of business units and allocation of decision rights of specific managers to those units, and the other is the “prisms” of the various metrics of performance and value creation that may make resource use across different domains of the business more or less comparable.

A Bibliometric Analysis Of Green Accounting Research

The primary goal of green accounting is to address social issues impacting global sustainable development and to influence corporate actions towards social and environmental concerns. This research aims to map the concept of green accounting and describe its impact on science. This research is a literature review using bibliometrics. Bibliometrics helps map research related to developing green accounting research trends published by leading journals from 1992 to 2023, which have been indexed by Scopus as many as 233 articles, using VosViewer software. The analysis is focused on keyword trends, authors, and institutions. The results show that the number of articles discussing the theme of green accounting has been increasing yearly, which aligns with the development of economics and the environment. The most popular keywords are sustainable development, environmental management, and environmental economics. The most published writer is Markandya. Meanwhile, the most popular organization is Fondazione Eni Enrico Mattei (FEEM). This study provides valuable insights for researchers focusing on green accounting. Therefore, this theme has the potential to be further developed in the future.

The Importance of Human Capital in the Life of a Corporation: the Influence of Managers on the Dynamics of the Social Environment

Introduction. The purpose of the article is to analyze the influence of managers and their human capital on the corporate social environment, offering tools for such analysis and studying the factors of human capital formation. The relevance of the work is determined by the practical application of network research methods using the in-depth interview method. The result of using such methods is the analysis of the qualities of managers that influence the building of the most positive socio-structural relations in the corporation and contribute to the development of the human capital of the corporation, which is important for society.Methodology and sources. In developing the methodology there were used the works of sociologists devoted to values (M. Weber, T. Parsons, F. Tennis, P. Bourdieu, V.A. Yadov) and the theory of network human capital (P.P. Deryugin, S.A. Kravchenko, S.A. Dyatlov) were used. The results of research by N.E. Tikhonova, S.A. Solntsev, M. Goltzman and others on the role of leaders in Russian society were used. In addition to the in-depth interview method, the research methodology was based on the concept of "Management Grid", which reveals the work style of a manager through his self-assessment.Results and discussion. This article is an applied research that reveals the role of human capital of managers in the life of a corporation and its impact on the social environment. It confirms the key importance of human capital and the social institution of corporations for the formation of social structure and economic development, and offers practical recommendations for corporate management with an emphasis on the development of human capital. Conclusion. The human capital of managers significantly affects the interaction inside and outside the corporation and the social dynamics of society as a whole. The development of leadership competencies, skills and values plays a key role for the success of corporations and society as a whole. The social component of the life activity of corporations is focused on production by meeting social needs, which emphasizes the central importance of human capital and its impact on the social structure of society.

Collaboration of corporates with coworking spaces: different pathways to develop innovation capabilities

Although academia has witnessed increasing interest in coworking spaces over the past decade, the corporate perspective on utilizing such spaces has not been thoroughly studied. This paper investigates corporate goals, activities, and outcomes of corporate–coworking collaboration by examining 11 different cases in which corporates engage in coworking spaces. We find that, based on their goals, corporates choose different collaboration pathways to enhance their innovation capabilities. We call these pathways explorer, startup hunter, implementer, and transformer. Coworking spaces play an essential role by hosting and orchestrating key open innovation actors, resources, and activities such as scanning, scouting, community building, co‐development, and learning. They are emerging as an open innovation platform that can trigger sensing, seizing, and transforming capabilities of corporates. Our study contributes to the innovation management and the coworking space literature and offers practical implications for both corporates and coworking spaces.

How do consumers react to LGBTQ+ activism? Evidence from mobile phone geolocation data

Corporate activism is an important tool to bring attention to societal issues. While it can have many benefits, it also comes with risks, such as alienating a relevant share of a firm’s consumers. In this study, we use mobile phone geolocation data to examine how firms’ LGBTQ+ activism influences consumer behavior. Our results suggest that LGBTQ+ activism decreases consumer store visits in the short term. The effect occurs in both liberal and conservative counties. This is surprising, as liberals generally react favorably to LGBTQ+ activism. One possible explanation is that (liberal) consumers reduce their store visits due to pink washing concerns.

From Intel & Qualcomm to the new Art. 102 TFEU-Guidelines – Streamlining the Form- & Effects Based Approach

Abstract Rapid digital innovation has promoted a broad range of welfare aspects and created a myriad of new business models. While these benefits are uncontentious, the special characteristics of digital markets, such as strong network effects, have led to a substantial concentration of power among a few corporate actors. The increasing complexity of these market dynamics has rendered antitrust enforcement more challenging, particularly with regard to assessing the abuse of market dominance (Art. 102 TFEU). Particularly the European Commission has been confronted with criticism relating to its previously propagated “more economic approach”, which has led to a lack of timely and effective antitrust enforcement. While there is a consensus that a new approach to ascertaining the abuse of dominance is pertinent – which the Commission endorses – the underlying assessment parameters are still contentious. This article argues for a standard of dominance to notably reflect the digital transformation and include a comprehensive framework. While the predominant intervention aim must be based on sufficient innovation, a notion of economic fairness and sustainability considerations gain momentum in antitrust enforcement.

Moral underpinnings of accounting for nature in the global North

PurposeEnvironmental philosophies have guided cultures throughout history and continue to do so. This paper uses a framework of environmental philosophies drawn from history and the present, to analyse contemporary corporate environmental reporting. The purpose of this paper is to interrogate the philosophical underpinnings of corporate reporting allows for a nuanced understanding of the relationship between corporate activities and nature, and in so doing demonstrates the moral practices of accounting for nature.Design/methodology/approachThree themes are extracted from a historical review of western environmental philosophy: dualism, transcendence and interconnectivity. These themes are applied to a sample of corporate environmental reports through discourse analysis, enabling the illustration of otherwise obscured moral characteristics of the corporate relationship with the natural environment.FindingsThis paper uses environmental philosophies to better understand some of the implicit messaging of corporate environmental reporting. Evidence of each of the three themes is found in a sample of environmental reports, predominantly dualism and interconnectivity.Research limitations/implicationsUnderstanding that accounting is not just a technical, but also a social and moral practice expands the way the authors can interpret the outcomes of accounting. By presenting an exemplar of how accounting practice such as the corporate sustainability report can be analysed through a moral lens, this paper offers new insights intentioned to inform a more meaningful approach to environmental reporting.Originality/valueA novel framework to explore the corporate sector’s relationship with the natural environment is presented. In light of current and predicted environmental changes, much of which has been attributed to the impact of corporate activities, the importance of a detailed explication of this relationship – such as the one proposed here – becomes imperative.

KEPUASAN PELAKSAAAN COMMUNITY DEVELOPMENT INDONESIA POWER SURALAYA: BAGENDUNG ESENSI

PLN Indonesia Power Suralaya PGU is an example of a public organizational entity in the form of state representation in corporate form. As a corporation, this company is not only profit-oriented but also thinks about the benefits for society. In carrying out corporate actions, PT PLN Indonesia Suralaya PGU will definitely interact with community activities that have the potential for conflict if not maintained properly. These activities can be in harmony with community activities, but it is also undeniable that they are very likely to cause conflict with the community. The community development work program is structured based on opportunities and challenges, problems that exist in the area where problem empowerment is located. Bagendung Village, Cilegon City, was chosen because there is already a Final Waste Disposal Site (TPSA) in collaboration between the Cilegon City government and PT PLN Indonesia Power Suralaya PGU which is managed as Kampeng Energi because Bagendung TPSA is processed into electrical energy. TPSA Sampah Bagendung manages waste into fuel for the Suralaya Steam Power Plant (PLTU). In conclusion, the majority of the Bagendung Essence Program is able to have an impact on increasing welfare for beneficiaries and provides positive benefits for very capable beneficiaries as much as 90 percent, only 10 percent answered that they are able and none at all answered that they are less capable or unable to provide positive benefits for recipients. benefit.

Conceptualizing Sustainable Business Models Aligning with Corporate Responsibility

Our research is dedicated to developing sustainable business models (SBMs). In this study, we review numerous empirical articles, reviews, and papers on SBMs, including 17,412 SCIE articles and 17,237 SSCI papers, published between 2009 and 2023. Our research provides guidance on how to achieve and maintain sustainability. We identify the most effective practices for conceptualizing an SBM. Our citations of over 130 articles highlight the importance of integrating corporate actions and consequences across the environmental, societal, and economic spheres, while also considering stakeholder engagement and long-term perspectives. We also emphasize the need to move beyond the traditional dichotomous treatment of SBMs and reflect more contemporary practices. To provide a more practical explanation, we use fuzzy set qualitative comparative analysis to predict the future evolution of SBMs from a corporate responsibility perspective, drawing on the lessons of the China phenomenon. This approach clarifies how the theoretical and practical elements obtained from the literature correspond with the new SBMs.

The main mechanisms for the implementation of codes of corporate ethics in the activities of multinational corporations

The corporate code of ethics of a transnational corporation establishes a global standard for business ethics, serving as a corporation’s “calling card” and a self-regulatory mechanism that enhances the corporate identity. The reputational aspect of corporate codes of ethics aims to demonstrate the transparency of the corporation in the relevant industry market, thereby fostering a certain level of trust from of external stakeholders. This article addresses fundamental issues concerning the legal nature of corporate codes ethics. It analyses the main mechanisms and methods of implementing these codes in the daily business activities of corporations. Specifically, the following issues are examined: the position and role of codes within the framework of local regulatory acts, employees’ adherence to codes within the scope of labor discipline, incentivizing counterparties to adhere not only to contract terms but also to the code norms and incorporation of corporate codes of ethic into the compliance system. Throughout the exploration of these topics, the authors address the key challenges and trends in the adoption, application and adherence to corporate codes of ethics by corporations. The paper provides critical analysis of the role of corporate codes of ethics in regulating labor and contractual relations involving corporations, as well as within the compliance system. The research methodology is based on formal logic, comparative legal, dialectical, and system-structural methods.

Sustainability Committee, Audit Firm Type and Corporate Sustainability Reporting of Non-Financial Firms in Nigeria

In spite of the detrimental consequences, such as pollution and other environmental risks arising from corporate activities, there has been a noticeable lack of transparency in disclosing social, environmental, and economic information. In light of this, the research aims to present empirical evidence regarding the impact of sustainability committees and the type of audit firm on the reporting of corporate sustainability information by companies. The study utilized an Ex-post facto research design, considering a population of one hundred and fifteen (115) listed non-financial firms. Ninety-two (92) companies were selected as the sample. Both descriptive and inferential (Panel Corrected Standard Error) estimation techniques were employed to analyze data collected from the annual reports and accounts of the sampled listed manufacturing companies over a seven-year period (2016-2022). The findings revealed that the presence of a sustainability committee and audit type significantly predict corporate sustainability reporting among listed non-financial firms at a 5% level of significance. In conclusion, the study determined that sustainability committees and audit types play a crucial and meaningful role in shaping corporate sustainability reporting practices among listed non-financial firms in Nigeria. As a result, the study recommends that listed companies should establish sustainability committees to proactively address sustainability issues and enhance disclosure. Additionally, non-Big Four audit firms are encouraged to enhance their services by providing their staff with up-to-date audit skills.