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301.
Corporate social responsibility (CSR) has become an increasingly important sustainable development issue in U.K. The main contribution of this study is to examine how firm ownership structure impacts good corporate governance and CSR in U.K. during austerity conditions. Following the financial crisis of 2007–2008, the U.K. government introduced austerity conditions which impacted firm CSR activities. From the initial sample of more than 250 firms, 50 consistently remain listed on the FTSE4good index during 2008–2012 and are analysed. The definition of CSR distinguishes voluntary and mandatory CSR construct. Findings indicate Board ownership structure and satisfactory firm performance impact on the level of voluntary CSR. Board ownership results suggest increased institutional and non-CEO shareholdings support a higher level of voluntary CSR engagement, whilst increased CEO shareholdings lead to a lower level of investment in voluntary CSR. In terms of satisfactory firm performance, results suggest positive attainment discrepancy supports a higher level of voluntary CSR, whereas greater potential organisational slack leads to a lower level of voluntary CSR investment. Effective governance and voluntary CSR association is more pronounced under conditions of high attainment discrepancy and low organisational slack. The findings suggest implications for adapting firm decision-making latitude and government policy between austerity and prosperity conditions. 相似文献
302.
An examination of governance within extended producer responsibility policy regimes in North America
Extended producer responsibility seeks to integrate environmental impacts into the product lifecycle and achieve greater economic efficiencies in the management of products at end of life. For such integration to be actualized, however, producers may need to be accorded greater programmatic authority and flexibility than is often in some EPR policies that stipulate defined roles for other entities along the product chain. The proper allocation of responsibility among the parties and, in particular, the roles of the producers and local authorities remains a principal component of EPR policy construction. The analysis outlines four broad categories of financial and programmatic responsibility that currently reside within EPR programs in North America. The article concludes with recommendations for a research agenda to further define the governance characteristics that result in effective and efficient EPR programs. 相似文献