2007
DOI: 10.1007/s10551-007-9418-0
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Corporations as Political Actors – A Report on the First Swiss Master Class in Corporate Social Responsibility

Abstract: firms as political actors, global governance, stakeholder collaboration, conflict zones, corporate accountability, political responsibility, NGO legitimacy, consumer responsibility, hard and soft law, human rights,

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Cited by 31 publications
(13 citation statements)
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“…Yet, it seems that there is a gap in the literature about the adoption of "international accounting standards" by global firms (Jamali, 2010). Apparently, the so-called accountability standards were assisting businesses in taking into account their stakeholders' interests (see Rasche, Baur, Van Huijstee, Ladek, & Naidu, 2008). The accountability standards represent voluntary predefined norms and procedures for organisational behaviour with regard to social and/or environmental issues and are often valid on a global level (Rasche, 2010).…”
Section: The Csr Languagementioning
confidence: 99%
“…Yet, it seems that there is a gap in the literature about the adoption of "international accounting standards" by global firms (Jamali, 2010). Apparently, the so-called accountability standards were assisting businesses in taking into account their stakeholders' interests (see Rasche, Baur, Van Huijstee, Ladek, & Naidu, 2008). The accountability standards represent voluntary predefined norms and procedures for organisational behaviour with regard to social and/or environmental issues and are often valid on a global level (Rasche, 2010).…”
Section: The Csr Languagementioning
confidence: 99%
“…The national and international laws have failed to hold corporations accountable for their actions (Bondy et al, 2012). Apparently, the so-called accountability standards were assisting businesses in taking into account their stakeholders' interests (see Rasche et al, 2008). The accountability standards represent voluntary predefined norms and procedures for organisational behaviour with regard to social and/or environmental issues and are often valid on a global level (Rasche, 2010).…”
Section: International Standards For Sustainability Reportingmentioning
confidence: 99%
“…Yet, it may seem that there is still no formal model that can be used as a yardstick to evaluate the standards' strengths and weaknesses. The accountability standards reflect a shift towards a 'quasi-regulation' that is based on a substantive (outcome-based) and reflexive (process-based) law approaches (Rasche et al, 2008). A 'substantive' law approach is regulated by prescribing predefined outcomes, whereas a 'reflexive' law approach is regulated by prescribing procedures to determine outcomes in a discursive way (see Hess, 2001).…”
Section: International Standards For Sustainability Reportingmentioning
confidence: 99%
“…Some companies also operate in contexts with weak institutional capacity, such that they may inadvertently find themselves responsible for the provision of public goods -such as waterwhich were traditionally considered to be roles of nation states (e.g. see the discussion by Cecilia Perla in Rasche et al, 2008). Especially in such contexts -but also in those with sound regulatory frameworks -there are compelling reasons for companies to proactively engage with communities about water values and benefits and to thereby play a more active role in contributing towards IWRM aspirations.…”
Section: A C C E P T E D Accepted Manuscriptmentioning
confidence: 99%